Karriere Machen Steuerberatung Und Wirtschaftspr Fung 2003 2004
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Goodwill Impairment
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Author : Thorsten Sellhorn
language : en
Publisher: Peter Lang Pub Incorporated
Release Date : 2004
Goodwill Impairment written by Thorsten Sellhorn and has been published by Peter Lang Pub Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Reference categories.
In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Safeguarding Fundamental Rights In Digital Systems
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Author : Udo Di Fabio
language : en
Publisher:
Release Date : 2016-08
Safeguarding Fundamental Rights In Digital Systems written by Udo Di Fabio and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08 with categories.
Interrogating Race And Racism
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Author : Vijay Agnew
language : en
Publisher: University of Toronto Press
Release Date : 2007-01-01
Interrogating Race And Racism written by Vijay Agnew and has been published by University of Toronto Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Social Science categories.
Agnew delves into the public and private spheres of several distinct communities in order to expose the underlying inequalities within Canada's economic, social, legal, and political systems that frequently result in the denial of basic rights to migrant women.
Welfare Reform In Persistent Rural Poverty
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Author : Kathleen Ann Pickering
language : en
Publisher: Penn State Press
Release Date : 2010-11
Welfare Reform In Persistent Rural Poverty written by Kathleen Ann Pickering and has been published by Penn State Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-11 with Political Science categories.
Since the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 was enacted, policy makers, agency administrators, community activists, and academics from a broad range of disciplines have debated and researched the implications of welfare reform in the United States. Most of the attention, however, has focused on urban rather than rural America. Welfare Reform in Persistent Rural Poverty examines welfare participants who live in chronically poor rural areas of the United States where there are few job opportunities and poor systems of education, transportation, and child care. Kathleen Pickering and her colleagues look at welfare reform as it has been experienced in four rural and impoverished regions of the United States: American Indian reservations in South Dakota, the Rio Grande region, Appalachian Kentucky, and the Mississippi Delta. Throughout these areas the rhetoric of reform created expectations of new opportunities to find decent work and receive education and training. In fact, these expectations have largely gone unfulfilled as welfare reform has failed to penetrate poor areas where low-income families remain isolated from the economic and social mainstream of American society. Welfare Reform in Persistent Rural Poverty sheds welcome light on the opportunities and challenges that welfare reform has imposed on low-income families situated in disadvantaged areas. Combining both qualitative and quantitative research, it will be an excellent guide for scholars and practitioners alike seeking to address the problem of poverty in rural America.
Border Citizens
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Author : Eric V. Meeks
language : en
Publisher: University of Texas Press
Release Date : 2010-01-01
Border Citizens written by Eric V. Meeks and has been published by University of Texas Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Social Science categories.
Borders cut through not just places but also relationships, politics, economics, and cultures. Eric V. Meeks examines how ethno-racial categories and identities such as Indian, Mexican, and Anglo crystallized in Arizona's borderlands between 1880 and 1980. South-central Arizona is home to many ethnic groups, including Mexican Americans, Mexican immigrants, and semi-Hispanicized indigenous groups such as Yaquis and Tohono O'odham. Kinship and cultural ties between these diverse groups were altered and ethnic boundaries were deepened by the influx of Euro-Americans, the development of an industrial economy, and incorporation into the U.S. nation-state. Old ethnic and interethnic ties changed and became more difficult to sustain when Euro-Americans arrived in the region and imposed ideologies and government policies that constructed starker racial boundaries. As Arizona began to take its place in the national economy of the United States, primarily through mining and industrial agriculture, ethnic Mexican and Native American communities struggled to define their own identities. They sometimes stressed their status as the region's original inhabitants, sometimes as workers, sometimes as U.S. citizens, and sometimes as members of their own separate nations. In the process, they often challenged the racial order imposed on them by the dominant class. Appealing to broad audiences, this book links the construction of racial categories and ethnic identities to the larger process of nation-state building along the U.S.-Mexico border, and illustrates how ethnicity can both bring people together and drive them apart.
The Political Culture Of Leadership In The United Arab Emirates
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Author : A. Rugh
language : en
Publisher: Springer
Release Date : 2007-03-05
The Political Culture Of Leadership In The United Arab Emirates written by A. Rugh and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-03-05 with Political Science categories.
The book describes the impact of cultural perceptions on rulers' behaviors in the United Arab Emirates, once the Trucial States. Despite differences in size, economic resources, and external political pressures, the seven emirates' rulers utilized very similar cultural expectations to gain the support of others.
Earth Under Fire
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Author : Gary Braasch
language : en
Publisher: Univ of California Press
Release Date : 2009-03-24
Earth Under Fire written by Gary Braasch and has been published by Univ of California Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-03-24 with Science categories.
More than a warning, Earth under Fire is the most complete illustrated guide to the effects of climate change now available. It offers an upbeat and intelligent account of how we can lessen the effects of our near-total dependence on fossil fuels using technologies and energy sources already available. A thorough revision and a new preface for the paperback edition bring the compelling facts about climate change up to date.
Family Life And Individual Welfare In Post War Europe
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Author : S. Bernini
language : en
Publisher: Springer
Release Date : 2007-11-13
Family Life And Individual Welfare In Post War Europe written by S. Bernini and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11-13 with History categories.
Taking Britain and Italy as comparative cases, the author explores the extent to which dominant notions of family life differed in postwar Britain and Italy and the implications this had on the development of family policy in these two countries.
An Introduction To Feminist Philosophy
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Author : Alison Stone
language : en
Publisher: Polity
Release Date : 2007-12-17
An Introduction To Feminist Philosophy written by Alison Stone and has been published by Polity this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-17 with Philosophy categories.
This is the first book to offer a systematic account of feminist philosophy as a distinctive field of philosophy. The book introduces key issues and debates in feminist philosophy including: the nature of sex, gender, and the body; the relation between gender, sexuality, and sexual difference; whether there is anything that all women have in common; and the nature of birth and its centrality to human existence. An Introduction to Feminist Philosophy shows how feminist thinking on these and related topics has developed since the 1960s. The book also explains how feminist philosophy relates to the many forms of feminist politics. The book provides clear, succinct and readable accounts of key feminist thinkers including de Beauvoir, Butler, Gilligan, Irigaray, and MacKinnon. The book also introduces other thinkers who have influenced feminist philosophy including Arendt, Foucault, Freud, and Lacan. Accessible in approach, this book is ideal for students and researchers interested in feminist philosophy, feminist theory, women's studies, and political theory. It will also appeal to the general reader.
Understanding Dismantling Racism
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Author : Joseph R. Barndt
language : en
Publisher: Augsburg Fortress Publishing
Release Date : 2007
Understanding Dismantling Racism written by Joseph R. Barndt and has been published by Augsburg Fortress Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Religion categories.
* A new book from the bestselling author of Dismantling Racism * Reveals new understanding of race and racism and how to get engaged * Includes analytical charts, definitions, bibliography, and exercises for readers