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Advanced Accounting


Book Description

Advanced Accounting delivers an in-depth, comprehensive introduction to advanced accounting theory and application, using actual business examples and relevant news stories to demonstrate how core principles translate into real-world business scenarios. Clearly defined and logically organized Learning Objectives aid in student comprehension, while highlighted Related Concepts illustrate how individual concepts fit into the larger picture. Short answer questions throughout the chapter allow students to test their knowledge before reaching the more in-depth end-of-chapter questions, promoting a deeper understanding of both technical and conceptual aspects of the field. Written by active accounting researchers, this text brings clarity and flexibility to the central ideas underlying business combinations, consolidated financial statements, foreign currency transactions, partnerships, non-profit accounting and more. This new Seventh Edition has been updated to reflect the latest changes to FASB and GASB standards, allowing students to build a skill set based on up-to-date practices. With a student-oriented pedagogy designed to enhance comprehension, promote engagement, and build real-world understanding, this user-friendly book provides an essential foundation in current advanced accounting methods and standards.







A New Reference Grammar of Modern Spanish


Book Description

(abridged and revised) This reference grammar offers intermediate and advanced students a reason ably comprehensive guide to the morphology and syntax of educated speech and plain prose in Spain and Latin America at the end of the twentieth century. Spanish is the main, usually the sole official language of twenty-one countries,} and it is set fair to overtake English by the year 2000 in numbers 2 of native speakers. This vast geographical and political diversity ensures that Spanish is a good deal less unified than French, German or even English, the latter more or less internationally standardized according to either American or British norms. Until the 1960s, the criteria of internationally correct Spanish were dictated by the Real Academia Espanola, but the prestige of this institution has now sunk so low that its most solemn decrees are hardly taken seriously - witness the fate of the spelling reforms listed in the Nuevas normas de prosodia y ortograjia, which were supposed to come into force in all Spanish-speaking countries in 1959 and, nearly forty years later, are still selectively ignored by publishers and literate persons everywhere. The fact is that in Spanish 'correctness' is nowadays decided, as it is in all living languages, by the consensus of native speakers; but consensus about linguistic usage is obviously difficult to achieve between more than twenty independent, widely scattered and sometimes mutually hostile countries. Peninsular Spanish is itself in flux.




Entrepreneurship and Intrapreneurship in Social, Sustainable, and Economic Development


Book Description

Entrepreneurship and intrapreneurship have become a vehicle that offers solutions for social, environmental, and economic problems. Even though the level of entrepreneurial activity and its diversity have been motivated through public policies, social support has also played an important role in encouraging people to think of entrepreneurship as a desirable career choice. This book brings together analyses of those elements required for entrepreneurial and intrapreneurial intention and action, which ultimately become important leverages of development. Chapters highlight the importance of rural, urban, university, organizational, and family environments for a bunch of intentions and behaviors such as green, sport, social, corporate, innovative, traditional, and gender entrepreneurship. This entrepreneurial diversity is translated into higher development through the empowerment of women, environmental consciousness, and efficient production. Policymakers, scholars, and practitioners can find different examples and cases useful for decision-making, learning, and practice in this book.




Bibliografía cronológica de la lingüística, la gramática y la lexicografía del español (BICRES V)


Book Description

Since the publication of the still very valuable Biblioteca histórica de la filología by Cipriano Muñoz y Manzano, conde de la Viñaza (Madrid, 1893), our knowledge of the history of the study of the Spanish language has grown considerably, and most manuscript and secondary sources had never been tapped before Hans-Josef Niederehe of the University of Trier courageously undertook the task to bring together any available bibliographical information together with much more recent research findings, scattered in libraries, journals and other places. The resulting Bibliografía cronológica de la lingüística, la gramática y la lexicografía del español: Desde los principios hasta el año 1600 (BICRES) began appearing in 1994. BICRES I covered the period from the early beginnings to 1600), followed by BICRES II (1601–1700), BICRES III (1701–1800), and together with Miguel Ángel Esparza Torres of Madrid there followed BICRES IV (1801 to 1860). Now, the fifth volume, has become available, covering the years from 1861 to 1899. Access to the bibliographical information of altogether 5,272 titles is facilitated by several detailed indexes, such as a short title index, a listing of printers, publishers and places of production, and an author index. More than twenty years of research in the major libraries of Spain and other European countries have gone into this unique work — relative sources of the Americas have also been covered — making it exhaustive source for any serious scholar of any possible aspect of the Spanish language.




The National Union Catalog


Book Description