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Jay Fishman E. Standards of Value. Theory and Applications

Expert direction on interpretation and application of standards of value Written by Jay Fishman, Shannon Pratt, and William Morrison—three renowned valuation practitioners—Standards of Value, Second Edition discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues. Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first edition Includes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standards Shows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuators perspective Addresses the codification of GAAP and updates SOV in individual states Get Standards of Value, Second Edition and discover the underlying intricacies involved in determining «value.»

8172.66 РУБ



Thomas Berger Müller-Marqués IPSAS Explained. A Summary of International Public Sector Accounting Standards

Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management. Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.

6789.59 РУБ



Jay Abrams B. Quantitative Business Valuation. A Mathematical Approach for Todays Professionals

Praise for the First Edition of Quantitative Business Valuation A Mathematical Approach for Todays Professionals «Jay Abrams book is close to the equivalent of several graduate dissertations rolled into one book. For each topic (covered), he presents a scholarly summary of past research, new empirical research of his own, and his conclusions. It is a well-documented contribution to in-depth understanding of important business valuation issues, and should not be overlooked by the serious practitioner.» —Shannon Pratt, DBAManaging Director, Willamette Management AssociatesCoauthor, Valuing a Business «A must-read for the serious business appraiser.» —Jay E. Fishman, ASA, CBAPresident, Financial Research, Inc. «The problem of simplified valuation procedures and coherent theory still remains complex and is ever evolving. Jay Abrams deals very effectively with this complexity through the use of mathematical formulas. Input to his models is explained with clarity and effectiveness, which adds to the overall value of this advanced text on business valuation.» —Terry A. Isom, Chairman, National Association of Certified Valuation Analysts «Jay Abrams book strives to provide mathematical modeling for what practitioners often do by reasoning alone. This book is a must-read for practitioners who are searching for additional techniques for dealing with some of business valuations imponderables.» —David M. Bishop, FIBA, BVAL, ASA, MCBAPresident, American Business Appraisers, Inc. «Jay Abrams book will not only challenge the top theoreticians in the field; his step-by-step explanations will make advanced quantitative techniques available to the many appraisers who are not capable of independently creating the underlying mathematical analysis.» —Kent Osborne, ASAChairman, Editorial Review Board of the American Society of Appraisers «While a proliferation of business valuation treatises and guides exists in the market, most are very general in nature and do nothing more than rehash fundamental concepts. I am unaware of any author who has stepped into the unknown as Jay Abrams has and compiled and developed a treatise of extremely useful analytical tools for the serious valuator.» —Robert J. Grossman, CPA/ABV, ASA, CVAPartner, Grossman Yanak & Ford «Jay Abrams develops unusual approaches which merit consideration when cookie cutter methodologies are inadequate. This manuscript contributes to the dialogue among practitioners and strengthens the theoretical foundations of business valuation.» —Herbert T. SpiroPresident, American Valuation Group, Inc. «There is no question about it, the use of rigorous quantitative methods is the cure for subjective valuation analysis. This book not only satisfies this need—which has grown considerably in recent years—but is chock-full of new tools that have been carefully developed.» —Edward MurrayValuation Partner, Arthur Andersen, LLP

9429.99 РУБ



Maan Jawad, Owen R. Greulich Primer on Engineering Standards

Standards play a very important part in the engineering world. They supplement the design process by guiding the designer or user to ensure consistent products with safe and reliable operation. Understanding and complying with pertinent standards helps to ensure a successful design, fabrication, and operation of a product. This book introduces the concept of standards and their impact and value. Chapter 1 gives a brief introduction to the general concepts of procedures, rules, standards, regulations, codes, and jurisdictional requirements. Chapter 2 discusses Engineering Standards developed by the consensus process. Limited consensus standards are presented in Chapter 3 and jurisdictional standards are presented in Chapter 4. Development of Standards is briefly discussed in Chapter 5, and Chapter 6 discusses types of standards. In Chapter 7 the need and processes for exemptions from existing standards are explained. Chapter 8 identifies characteristics of a good standard.There are tens, perhaps hundreds of thousands of engineering standards worldwide, covering every imaginable subject related to engineering. Listing them all would be a monumental undertaking and this book, by necessity, covers only a small portion of them. The appendices at the end of this book provide assistance in identifying a few of these engineering standards, who developed and maintains them, and contact information to help the reader obtain further information.

6602 РУБ



David Lorenz International valuation standards and the impact of IAS Basel II on property practice in Germany UK

Inhaltsangabe:Abstract: This paper deals with the valuation of property in a global context and discusses contemporary and evolving issues that might affect property valuation standards and practice in Germany and in the United Kingdom. It shows the need, the development and the growing acceptance of International Valuations Standards (IVS) published by the International Valuations Standards Committee and identifies valuations for financial reporting as the key driving force behind the ambition of harmonising valuation standards. Additionally, the major differences between valuation standards and practice in Germany and the UK are examined, the interrelationship between and the discussion about three concurring set of standards (namely Red Book, Blue Book and White Book) is presented and the importance of Market Value as the central underlying definition of value is highlighted. Then the parallel development of International Accounting Standards (IAS) and their adoption within the European Union from 2005 onwards is explained and it is shown that this reinforces the position and the acceptance of IVS. Furthermore, the major differences between IAS, German and UK Generally Accepted Accounting Practice regarding the treatment of real estate are shown and the possible consequences for the valuation of fixed assets are derived. Also the New Basel Capital Accord (Basel II) which determines the way how banks have to allocate capital is identified as another area of interest for the...

8464 РУБ



John Kelly Value Management of Construction Projects

Value Management is a philosophy, set of principles and a structured management methodology for improving organisational decision-making and value-for-money. The second edition builds on the success of the first edition by extending the integrated value philosophy, methodology and tool kit to describe the application of Value Management to the areas of service delivery, asset management, and, Programmes, in addition to Projects, products and processes. Value Management is a well-established methodology in the international construction industry, and in the UK has been endorsed as good practice in a range of government sponsored reports. In this book the authors have addressed the practical opportunities and difficulties of Value Management by synthesising the background, international developments, benchmarking and their own extensive consultancy and action research experience in Value Management to provide a comprehensive package of theory and practice. The second edition retains the structure of the first edition, covering methods and practices, frameworks of value and the future of value management. It has been thoroughly updated, and a number of new chapters added to encapsulate further extensions to current theory and practice. In particular, the new edition responds to: A range of recent UK industry and government publications; and most notably BS EN 16271:2012 – Value management: Functional expression of the need and functional performance specification; the imminent update of BS EN 12973:2000 Value Management; BS EN 1325 Value Management – Vocabulary, Terms and definitions; the changes to «Value for Europe» governing the training and certification of Value Management in European Union countries; the UK Government’s Management of Value (MoV) initiative, together with other leading reports, international guidance and standards on Value Management. Research in Value Management undertaken since publication of the first edition. Changes in Value Management practice particularly in Programmes and Projects. Developments in the theory of value, principally value for money measures, whole life value option appraisal, and benefits realisation. Initiatives in asset management initiatives covering the management of physical infrastructure, for example the recent launch of a suite of three standards under the generic title of BS ISO 55000: 2014 Asset Management, and its predecessor BSI PAS55 2008 “Asset Management: Specification For The Optimized Management Of Physical Assets” The second edition contains a dedicated chapter of exemplar case studies drawn from the authors’ experience, selected to demonstrate the new areas of theory and practice. An Appendix includes an extensive set of tools and techniques of use in Value Management practice. Construction clients, including those in both the public and private sectors, and professionals such as construction cost consultants, quantity surveyors, architects, asset managers, construction engineers, and construction managers will all find Value Management of Construction Projects to be essential reading. It will also be of interest to researchers and students on construction rela

6193.07 РУБ



Earle Jay Babcock Clays of Economic Value in North Dakota

Эта книга — репринт оригинального издания, созданный на основе электронной копии высокого разрешения, которую очистили и обработали вручную, сохранив структуру и орфографию оригинального издания. Редкие, забытые и малоизвестные книги, изданные с петровских времен до наших дней, вновь доступны в виде печатных книг.

683 РУБ



Angelides Marios C. The Handbook of MPEG Applications. Standards in Practice

This book provides a comprehensive examination of the use of MPEG-2, MPEG-4, MPEG-7, MPEG-21, and MPEG-A standards, providing a detailed reference to their application. In this book, the authors address five leading MPEG standards: MPEG-2, MPEG-4, MPEG-7, MPEG-21, and MPEG-A, focusing not only on the standards themselves, but specifically upon their application (e.g. for broadcasting media, personalised advertising and news, multimedia collaboration, digital rights management, resource adaptation, digital home systems, and so on); including MPEG cross-breed applications. In the evolving digital multimedia landscape, this book provides comprehensive coverage of the key MPEG standards used for generation and storage, distribution and dissemination, and delivery of multimedia data to various platforms within a wide variety of application domains. It considers how these MPEG standards may be used, the context of their use, and how supporting and complementary technologies and the standards interact and add value to each other. Key Features: Integrates the application of five popular MPEG standards (MPEG-2, MPEG-4, MPEG-7, MPEG-21, and MPEG-A) into one single volume, including MPEG cross-breed applications Up-to-date coverage of the field based on the latest versions of the five MPEG standards Opening chapter provides overviews of each of the five MPEG standards Contributions from leading MPEG experts worldwide Includes an accompanying website with supporting material (www.wiley.com/go/angelides_mpeg) This book provides an invaluable reference for researchers, practitioners, CTOs, design engineers, and developers. Postgraduate students taking MSc, MRes, MPhil and PhD courses in computer science and engineering, IT consultants, and system developers in the telecoms, broadcasting and publishing sectors will also find this book of interest.

10486.15 РУБ



Mohamed Abdelgadir Standard Specifications of Grapefruit (Foster and Duncan)

• The highlight of the book lies on identification of external and Internal characterization of Grapefruit • high economic value can obtained by identify the specifications of two grapefruit cultivars (Foster and Duncan) . • Extremely useful for Agricultural experts and researchers working in Cropping. • Workers in the field of specifications and standards would find this book informative and handy.

6314 РУБ



Джей-Джей Йохансон Jay-Jay Johanson. Best Of 1996 - 2013

Philipp Malik Value Creation in BRIC countries

Valuation and the term value always were disputable issues in financial world. Different types of value, different techniques of value estimation, plenty of factors influencing value are the main issues of financial articles in various respectable financial magazines. Recent financial crisis increased the intense around these issues in all over the world and brought new momentum to the question on how reliable market value reflects real (fundamental) value of companies, what makes this value increase or decrease etc. This paper is focused on the defining the level of influence by fundamental value of company on its market value in BRIC countries. And as a basis for fundamental valuation the Residual Income Model was taken complemented by the value of intangible assets, whose role in value creation is raising in XXI century.

8514 РУБ



Takuro Sato Smart Grid Standards. Specifications, Requirements, and Technologies

A fully comprehensive introduction to smart grid standards and their applications for developers, consumers and service providers The critical role of standards for smart grid has already been realized by world-wide governments and industrial organizations. There are hundreds of standards for Smart Grid which have been developed in parallel by different organizations. It is therefore necessary to arrange those standards in such a way that it is easier for readers to easily understand and select a particular standard according to their requirements without going into the depth of each standard, which often spans from hundreds to thousands of pages. The book will allow people in the smart grid areas and in the related industries to easily understand the fundamental standards of smart grid, and quickly find the building-block standards they need from hundreds of standards for implementing a smart grid system. The authors highlight the most advanced works and efforts now under way to realize an integrated and interoperable smart grid, such as the “NIST Framework and Roadmap for Smart Grid Interoperability Standards Release 2.0”, the” IEC Smart Grid Standardization Roadmap”, the ISO/IEC’s “Smart Grid Standards for Residential Customers”, the ZigBee/HomePlug’s “Smart Energy Profile Specification 2.0”, IEEE’s P2030 “Draft Guide for Smart Grid Interoperability of Energy Technology and Information Technology Operation with the Electric Power System (EPS), and End-Use Applications and Loads”, and the latest joint research project results between the world’s two largest economies, US and China. The book enables readers to fully understand the latest achievements and ongoing technical works of smart grid standards, and assist industry utilities, vendors, academia, regulators, and other smart grid stakeholders in future decision making. The book begins with an overview of the smart grid, and introduces the opportunities in both developed and developing countries. It then examines the standards for power grid domain of the smart grid, including standards for blackout prevention and energy management, smart transmission, advanced distribution management and automation, smart substation automation, and condition monitoring. Communication and security standards as a whole are the backbone of smart grid and their standards, including those for wired and wireless communications, are then assessed. Finally the authors consider the standards and on-going work and efforts for interoperability and integration between different standards and networks, including the latest joint research effort between the world’s two largest economies, US and China. A fully comprehensive introduction to smart grid standards and their applications for developers, consumers and service providers Covers all up-to-date standards of smart grid, including the key standards from NIST, IEC, ISO ZigBee, IEEE, HomePlug, SAE, and other international and regional standardization organizations. The Appendix summarizes all of the standards mentioned in the book Presents standards for renewable energy and smart generation, covering wind energy, solar voltaic, fuel cells, pumped storage, distributed generation, and nuclear generation standards. Standards for other alternative sources of energy such as geothermal energy, and bioenergy are briefly introduced Introduces the standards for smart storage and plug-in electric vehicles, including standards for distributed energy resources (DER), electric storage, and E-mobility/plug-in vehicles The book is written in an accessible style, ideal as an introduction to the topic, yet contains sufficient detail and research to appeal to the more advanced and specialist reader.<

9252.79 РУБ



James Catty P. The Professionals Guide to Fair Value. Future of Financial Reporting

An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) Includes sample financial statements of both U.S. and foreign companies Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—The Professionals Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure.

5972.33 РУБ



Q. Libertad PINON JAY

Pinon Jay is a poemyth - a journey and an exploration into the full-range of human emotions. It presents a stark contrast between the shadow-sides of the human psyche with the ineffable courage and resilience of the human spirit.Ultimately, Pinon Jay is a revelation into the essence of what it means to be fully human!

1677 РУБ



Max Markan Die Bewertung von Investitionsimmobilien nach IAS 40, IFRS 13

Diplomarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Betriebswirtschaftliches Institut und Seminar Basel AG (Betriebswirtschaftliches Institut Basel), Sprache: Deutsch, Abstract: IAS 40 investment properties, IFRS 13 fair value accountingInternational Accounting Standards/ Financial Reporting Standards idF VO (EU) Nr. 1225/ 2012 vom 11.12.2012eine Auseinandersetzung nach den Anpassungen der IAS/ IFRS in der Methodenwahl bei der Bewertung von Investitionsimmobilien zur Ermittlung eines fair value

4714 РУБ



Mr. Amari Soul Reflections Of A Man

Reflections Of A Man is a book designed for both men and women to enhance the quality of their personal relationships.For the women, it encourages you to recognize the true value of your love, to reevaluate your standards and to make the decision that you will no longer settle for anything less than someone who loves you, respects you, and truly makes you happy.For the men, this book will not only encourage you to learn more about the emotional needs of a woman, but it will provide you with clear insight into what a woman truly needs from you, emotionally, to be happy. Through beautiful words of poetry, powerful quotes and advice full of wisdom, Mr. Amari Soul creates a truly enlightening experience for both men and women with Reflections Of A Man. On one hand, women gain a new perspective on the true value of their love, raise their standards and refuse to settle. On the other hand, men become better equipped to, not only understand a woman's emotional needs, but they are better able to meet or exceed their new standards as well.

1327 РУБ



Tobias Carlisle E. Deep Value. Why Activist Investors and Other Contrarians Battle for Control of Losing Corporations

The economic climate is ripe for another golden age of shareholder activism Deep Value: Why Activist Investors and Other Contrarians Battle for Control of Losing Corporations is a must-read exploration of deep value investment strategy, describing the evolution of the theories of valuation and shareholder activism from Graham to Icahn and beyond. The book combines engaging anecdotes with industry research to illustrate the principles and methods of this complex strategy, and explains the reasoning behind seemingly incomprehensible activist maneuvers. Written by an active value investor, Deep Value provides an insiders perspective on shareholder activist strategies in a format accessible to both professional investors and laypeople. The Deep Value investment philosophy as described by Graham initially identified targets by their discount to liquidation value. This approach was extremely effective, but those opportunities are few and far between in the modern market, forcing activists to adapt. Current activists assess value from a much broader palate, and exploit a much wider range of tools to achieve their goals. Deep Value enumerates and expands upon the resources and strategies available to value investors today, and describes how the economic climate is allowing value investing to re-emerge. Topics include: Target identification, and determining the most advantageous ends Strategies and tactics of effective activism Unseating management and fomenting change Eyeing conditions for the next M&A boom Activist hedge funds have been quiet since the early 2000s, but economic conditions, shareholder sentiment, and available opportunities are creating a fertile environment for another golden age of activism. Deep Value: Why Activist Investors and Other Contrarians Battle for Control of Losing Corporations provides the in-depth information investors need to get up to speed before getting left behind.

5343.66 РУБ



Bruce Mackenzie Wiley Interpretation and Application of International Financial Reporting Standards 2011

A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.

8172.66 РУБ




David Parker International Valuation Standards. A Guide to the of Real Property Assets

International Valuation Standards: a guide to the valuation of real property assets is an essential road map to using the new International Valuation Standards in everyday practice for real estate assets, explains their content, application and operation. It shows how to value assets including property, plant and equipment and is written in an explanatory style using commonly understood business English with as little jargon as possible. It takes a thematic format, focusing on the application of IVSs to investment property and owner-occupied property with the author addressing valuation instruction, operation and reporting under IVSs.

9052.79 РУБ



3 Kings: Diddy, Dr. Dre, Jay-Z, and Hip-Hop's Multibillion-Dollar Rise

Diddy, Dr. Dre, Jay-Z, and Hip-Hop's Multibillion-Dollar Rise Zack O'Malley Greenburg ... aligning RocA-Fella with Simmons's label, he looked to the Def Jam founder for inspiration. ... hired people to stitch together early Rocawear prototypes.

CD Baby: Digital Music Distribution - Sell & Promote Your Music

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HBO's ” The Mighty Eighth” an UPDATE, It's Getting Close & Has a ...

23 февр. 2017 г. - Lincolnshire in England has received a visit from aviation advisers associated with a new World War II mini-series from Steven Speilberg and ...

CareerOne Media Centre

Leverage from our enormous databases of active job hunters, competition entrants, and small-medium businesses. Brand integration is available within multiple ...

Fastway Couriers | Home

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InVision Studio Jams - Elliot Jay Stocks edition - YouTube

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2019 Prototypes: Your Feedback - Golf Balls - Team Titleist

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q Artist Jay Baron brings joy to audiences with his mini food art - CBC

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Jay Small is a hair stylist and men's groomer based in Venice, California.

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Undeclared: "Prototype" - TV Club - The AV Club

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Thomas Wilson C. Value and Capital Management. A Handbook for the Finance Risk Functions of Financial Institutions

A value management framework designed specifically for banking and insurance The Value Management Handbook is a comprehensive, practical reference written specifically for bank and insurance valuation and value management. Spelling out how the finance and risk functions add value in their respective spheres, this book presents a framework for measuring – and more importantly, influencing – the value of the firm from the position of the CFO and CRO. Case studies illustrating value-enhancing initiatives are designed to help Heads of Strategy offer CEOs concrete ideas toward creating more value, and discussion of «hard» and «soft» skills put CFOs and CROs in a position to better influence strategy and operations. The challenge of financial services valuation is addressed in terms of the roles of risk and capital, and business-specific «value trees» demonstrate the source of successful value enhancement initiatives. While most value management resources fail to adequately address the unique role of risk and capital in banks, insurance, and asset management, this book fills the gap by providing concrete, business-specific information that connects management actions and value creation, helping readers to: Measure value accurately for more productive value-based management initiatives and evaluation of growth opportunities Apply a quantitative, risk-adjusted value management framework reconciled with the way financial services shares are valued by the market Develop a value set specific to the industry to inspire initiatives that increase the firms value Study the quantitative and qualitative management frameworks that move CFOs and CROs from measurement to management The roles of CFO and CRO in financial firms have changed dramatically over the past decade, requiring business savvy and the ability to challenge the CEO. The Value Management Handbook provides the expert guidance that leads CFOs and CROs toward better information, better insight, and better decisions.

8172.66 РУБ



Robert Friedrich European Convergence in Property Valuation

Inhaltsangabe:Abstract: The dissertation analyses whether or not and to what extent the managers of German open-ended property funds see a necessity for amendments to the current German property valuation standards in the context of an increasing demand for European convergence in valuation practice. A critical review of the literature is structured in two chapters: (1) European valuation convergence; and (2) legal background and valuation standards in Germany in a European context. Three main drivers for European convergence have been identified, namely international investment, International Accounting Standards (IAS) and the new Basel Capital Accord. The main standard setting organisations with a European scope are the IVSC, TEGoVA and RICS. German standards are highly regulated by law (BauGB, KAGG, WertV, WertR). However, the relevant valuation basis in Germany mainly complies with its international counterpart. Three methods are outlined in the German standards (WertV), but additional approaches are allowed according to the guidelines (WertR). Systematic differences could be identified between the German investment method and relevant international approaches. The main German specialities in this regard are separation of value for land and building, consideration of only one income (sustainable long-term rent) and arriving at gross values. The Cost Approach is meaningless for the valuation of open-ended funds. Alternative international approaches are Term & Reversion...

9264 РУБ



E. Christine Maynard The value of art education in the elementary schools

Эта книга — репринт оригинального издания (издательство "Florida Southern College", 1949 год), созданный на основе электронной копии высокого разрешения, которую очистили и обработали вручную, сохранив структуру и орфографию оригинального издания. Редкие, забытые и малоизвестные книги, изданные с петровских времен до наших дней, вновь доступны в виде печатных книг.The value of art education in the elementary schools

810 РУБ



Лодка надувная Jilong Fishman 200 Set

Лодка надувная Jilong Fishman 200 Set Fishman 200 Set это отличная надувная лодка, которая сделана из высокопрочного поливинилхлорида. Лодка снабжена надувным полом, имеет один отсек. Грузоподъемность до 190 кг, подойдет для двух взрослых. В комплекте есть двусторонний ручной насос, есть держатели для весел и карман для хранения инструментов. Лодка так же оборудована креплениями для удочек и самоклеющимися заплатками. Такая лодка поможет вам в путешествиях, рыбалке и просто активном отдыхе.

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Jay Z Jay-Z. Vol. 3... Life & Times Of S. Carter

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Лодка надувная Jilong Fishman 350 Set

Лодка надувная Jilong Fishman 350 Set Fishman 350 Set это отличная надувная лодка, которая сделана из высокопрочного поливинилхлорида. Лодка снабжена надувным полом, имеет один отсек. Грузоподъемность до 340 кг, подойдет для трех взрослых. В комплекте есть двусторонний ручной насос, пластиковые весла 124 см, есть сумка для снастей, крепления для весел и держатели для удочек. Такая лодка поможет вам в путешествиях, рыбалке и просто активном отдыхе.

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Ebenezer Alden Memorial of the Descendants Hon. John

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1867 edition. Excerpt: ...5. Augustus, Jay, Me., farmer. 6. Winslow, m. wife dead. 7. Lucy Ann, m. B. Macomber, Jay, Me. 497. VDI. Sylva Alden, Jay, Me. dau. Silas, (270) b. 1801, d. 1842; m. John Packard, Readfield, Me.; now lives in Jay, Me. Children, 1. Augusta, d. 2. Albion, carpenter, Winthrop, Me. 3. Otis, carpenter, unm. 4. Louis, do. Winthrop, Me. 6. Sewall, farmer, Jay, Me. 6. Winslow, TJ. S. A., killed in army. 7. Cary. 498. VII. Silas Alden, Winthrop, Me. son of Silas, (270) b. 1804; m. Polly Morrison of Fayette, Me.; m. 2, Mary Page of Winthrop, Me. CHILDREN. 1. Montgomery Morrison, 15 Dec. 1833, (812) 2. Columbus, (813) 3. Emily, (814) 4. Ellen, (815) (twins) all by the first wife. 499. VII. Eliza Alden, Jay, Me. dau. Silas, (270) b. 1806, d. 18 Apr. 1856; m. Nathaniel Noyes, Jay, Me.; m. 2, Noah Thayer, Randolph, Mass.; no ch. Children, 1. Nathaniel, who m. Martha A. Dyer, Randolph, Mass. 2. Hosea, m. a Fisher of Weymouth, d. 3. Emery, all by her first husband. 500. VII. Williams Alden, Winthrop, Me, farmer, son of Silas, (270) b. 1807; m. Louiza Reynolds of Jay, Me. CHILDREN. 1. Harriet Ann, (816) 2. Rutilus, (817) 501. VII. Winslow Alden, Randolph, Mass. carpenter, son of Silas, (270) b. 1812; m. 17 Oct. 1839, Hannah, dau, of Oliver Fuller of Jay, Me. She was b. 5...

1652 РУБ



Kindermann Sonja Innovative Approaches to Determine Corporate Value Creation

This book exemplifies innovative approaches of corporate value creation on the basis of Michael Porter's Shared Value concept and Jed Emerson's Blended Value theory. First, the Shareholder Value strategy is described as the mainstream approach of today's business in order to compare solely profit oriented business strategies with innovative value creation approaches. The second part of the book explores Porter's three distinct ways of Shared Value creation, re-conceiving products and markets, redefining productivity in the value chain and enabling cluster development. His theory is examined whether it is applicable in real world application. This is done by analyzing Nestlé's operational strategy in the marketing of nutritious products in Latin America from the perspective of the three methods of Shared Value creation. In the third part of the book Emerson's Blended Value approach is brought in. His 'Blended Value Proposition' pursues a similar idea as Porter, except it focuses on the impact of financial markets on sustainable growth, rather than actual business activities themselves. Emerson's argumentation about the impact of microfinance and investments in social enterprises on sustainable profit generation is illustrated in more detail by using the example of Calvert Foundation as a sustainable investment fund. The book closes with a critical appraisal of both approaches.

5214 РУБ



Meryem Önüt Economic Consequences of Fair Value Reclassifications Financial Assets According to IAS 39

Master's Thesis from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 2,0, University of Hohenheim, language: English, abstract: The purpose of this thesis is to provide direct empirical evidence on the use of the Amendment according to IAS 39 regarding the reclassification of financial instruments. It therefore reviews what happened when the accounting policies were switched from fair value accounting to historical accounting during the financial crisis in 2008. Using a sample of manually collected data from Western European banks, the thesis empiri-cally examines which banks used this reclassification option to deal with problematic financial assets and how these reclassification activities are correlated with other firm characteristics. Furthermore, the thesis shows the influence of the amount of assets in each fair value level on the fair value hierarchy and the impact of the banks' regulatory capital during the height of the financial crises on the use of the relaxation option. The final aim is to analyze the economic consequences of this option and to determine how beneficial it is for the global financial system, considering that banks will again make use of this sort of permission in other, future crises.After the development of the International Financial Reporting Standards (IFRS) by the International Accounting Standard Board (IASB) in 2001, the European Union (EU) decided to unify the jurisdictions for all listed corporations ...

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E. A. Wallis Budge Egyptian Ideas of the Future Life

This book has been deemed as a classic and has stood the test of time. The book has been considered by academicians and scholars of great significance and value to literature. This forms a part of the knowledge base for future generations.

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Kathryn Ross The Eleventh-Hour Groom

Eighteen months ago Elizabeth and Jay Hammond made a hasty marriage of convenience to secure her inheritance. But when Elizabeth suspected Jay was having an affair with another woman, she left him. Her expertly hidden feelings for Jay ran so deep that she fled Jamaica to make a new life for herself in London.Now Jay has come to find her– and it seems he has some unfinished business concerning their marriage merger! The trouble is, Elizabeth cant be sure revenge isnt part of his reason for tracking her down….

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Nandakumar Ankarath Understanding IFRS Fundamentals. International Financial Reporting Standards

A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. Its clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.

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Mohan R. Lavi The Impact of IFRS on Industry

The industry-specific guide to IFRS interpretation and application One of the biggest challenges of any reporting standard is how best to interpret and implement it in the context of a specific company or industry, given that each industry has its own intricacies and nuances. The Impact of IFRS on Industry provides specific guidance on applying IFRS in a diverse range of sectors. Opening with an overview of IFRS, including a summary of all the standards, the book goes on to provide detailed coverage of the standards that can impact all industries, including IAS-40, IFRS 1, and IFRS 5. Thereafter, it offers practical advice and guidance on the application of IFRS in specific industries, including automotive; oil and gas; bio-sciences; infrastructure; airlines; media and communications; government-owned entities; mining; software; banking and financial services; insurance; FMCG; shipping; pharmaceuticals; telecoms; real estate and construction; power; SMEs; retail; e-commerce; and the service sector. The book concludes with a discussion on the collateral impact of implementing IFRS and how forthcoming IFRS Standards could impact specific industries. Worked examples are used throughout to demonstrate how the standards are applied in practice. Understand the IFRS standards comprehensively Learn which standards impact all industries Examine the ways in which IFRS is applied in practice See how different standards are applied in specific industries Suitable as a quick reference or a comprehensive guide, The Impact of IFRS on Industry gives you the real-world IFRS answers you need.

6286.66 РУБ



Edgar D. Johnson What about Us. Standards-Based Education and the Dilemma of Student Subjectivity

Over the past three decades, the standards-based reform movement has transformed K-12 education in theUnited States, culminating with passage of the No Child Left Behind Act in 2002. Beyond makingreasonable accommodations for special needs students, standards-based education pays little attention toother areas of student difference, relying instead on a "rational actor" model of student experience, andignoring how differences in students' backgrounds and orientations impact their particular experiences ofschooling.This book examines the development of standards-based education, with particular scrutiny of the roles ofthe National Governors' Association and its National Education Summit events. Examination of importantdocuments emerging from those events provides an illustration of the conceptually impoverishedunderstanding of student subjectivity, motivation, and agency inherent in standards-based education. In order to understand both problems with andalternatives to standards-based education, the author examines the roles of ideology, rhetoric, and audience in school policy.In three case studies, the author analyzes several non-school models of education, including Marine Corps bootcamp, Ving Tsun kung fu training, andan online, school resistance community. Johnson argues that examination of these learning contexts provides a better understanding of theshortcomings and dangers of the standards-based model of student subjectivity, and suggests a set of fourte...

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Sylvia Brown Been There And Back Again

Are holiness standards relevant for the 21st-century church? This book uses the author's testimony to explore the relevance of holiness standards and whether dress standards are scriptural or legalism. The author, Sylvia Brown, shares her journey about why she walked away from holiness standards and what God revealed to her during her journey. Regardless of which side of the debate you are on, this book is worth reading as an opportunity to ponder all the relevant sides of the equation.

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Asokan Anandarajan, Gary Kleinman International Auditing Standards in the United States. Comparing and Understanding for ISA PCAOB

International auditing of publicly owned corporations is governed largely by either U.S. Public Company Accounting Oversight Board (PCAOB) auditing standards or International Standards on Auditing (ISA) established by the International Federation of Accountants (IFAC). In some respects, the U.S. PCAOB and ISA are similar, but in other ways they are not. In International Auditing Standards in the United States, the authors describe key differences between PCAOB auditing standards and ISA. The goal in doing so is to provide students, managers, and researchers with a clear, concise guide to the major differences between PCAOB and ISA standards. Understanding these differences will provide the reader with a greater appreciation of the differences in the auditing process between nations, and a greater understanding of what the audit opinion means as issued in different parts of the world. Asokan Anandarajan, professor of accounting and accounting information systems at the School of Management, New Jersey Institute of Technology, Newark, NJ. He has an MBA and MPhil from Cranfield University, UK and a PhD in accounting from Drexel University, Philadelphia. His research interests relate to earnings management and expectation gap auditing standards. He has published in many peer reviewed research journals including: Accounting Horizons, Auditing: A Journal of Practice and Theory, Accounting and Finance, and Advances in Accounting.

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John Stuart Mill On Liberty

In his much quoted, seminal work, On Liberty, John Stuart Mill attempts to establish standards for the relationship between authority and liberty. He emphasizes the importance of individuality which he conceived as a prerequisite to the higher pleasures—the summum bonum of Utilitarianism. Published in 1859, On Liberty presents one of the most eloquent defenses of individual freedom and is perhaps the most widely-read liberal argument in support of the value of liberty.

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Allen E Fishman StratPro.. The Strategic Business Transformation Process

You don’t have to stay in the rut of running your business based on the tyranny of the urgent. StratPro will have you leading your business strategically so your organization can address the things that need timely action.StratPro strategic business planning will impact every single component of your business, including how you make important business decisions and how every aspect of every job is accomplished. Using the StratPro strategic business planning process creates timely strategic change and decisions that will power your organization’s journey to greater success.

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Ron Schneiderman Modern Standardization. Case Studies at the Crossroads of Technology, Economics, and Politics

This book includes a collection of standards-specific case studies. The case studies offer an opportunity to combine the teaching preferences of educators with the goals of the SEC (Standards Education Committee); providing students with “real-world” insight into the technical, political, and economic arenas of engineering. Encourages students to think critically about standards development and technology solutions Reinforces the usage of standards as an impetus for innovation Will help understand the dynamics and impacts of standards A curriculum guide is available to instructors who have adopted the book for a course. To obtain the guide, please send a request to: [email protected]

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Patricia Phillips Pulliam The Value of Innovation. Knowing, Proving, and Showing the Innovation Creativity

Innovation is the life blood of practically every organization. Innovation drives growth, development, and prosperity for many organizations and geographical areas. Sometimes, innovation thrives within a certain geographical location or in certain organizations that are known for their innovative approaches. This outstanding new volume will demonstrate how to measure the success of innovation in all types of organizations. In the last decade, there have been tremendous investments in creativity and innovations sponsored by companies, cities, states, countries, universities, NGO’s, and even non-profits. With the magnitude of emphasis on creativity and innovation, the sponsors and key stakeholders will demand to know the value of these programs. The Value of Innovation: Measuring the Impact and ROI in Creativity and Innovation Programs will show step-by-step how to measure the impact and the ROI of innovation and creativity programs. The process collects six types of data: reaction, learning, application, impact, ROI, and intangibles. Data are collected analyzed and reported using a systematic, logic model. Conservative standards create results that are both CEO and CFO friendly. This proven process has been used now in 5000 organizations and this new book adapts the method directly to this critical area of innovation, showing examples and case studies.

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