Get up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016. With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage. Understand UK GAAP application at all levels Learn how to handle all relevant key accounting treatments Refer to complete disclosure requirement lists for each topic Get up to date on the latest area-specific practices With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. Interpretation and Application of UK GAAP is the most comprehensive reference, with the latest information and practical guidance.
Воспроизведено в оригинальной авторской орфографии издания 1884 года (издательство "New York, William Wood and Company").
The effect of health on labor force participation is an established fact. This research hypothesizes the endogeneity of health stemming from the reverse effect, reporting bias and unobserved factors. The relationship between health and labor force participation of elderly Russians is modeled with simultaneous equations using data from World Health Organization Study on Global Ageing and Adult Health, Wave 1 (WHO SAGE, 2007–2010). A strong and non-linear effect of health on labor force participation is confirmed. Unlike for a complex health measure, endogeneity, confirmed by the correlation of unobserved shocks in the system of equations, is found for single-question health measures. The results show that the official retirement age has a moderate effect on labor force participation for women and a weaker or no effect for men. Nevertheless, the health of elderly Russians does not impose strong limitations on the increase of the retirement age.
An authoritative guide for effective investment management and oversight of endowments, foundations and other nonprofit investors Nonprofit Asset Management is a timely guide for managing endowment, foundation, and other nonprofit assets. Taking you through each phase of the process to create an elegant and simple framework for the prudent oversight of assets, this book covers setting investment objectives; investment policy; asset allocation strategies; investment manager selection; alternative asset classes; and how to establish an effective oversight system to ensure the program stays on track. Takes you through each phase of the process to create an elegant and simple framework for the prudent oversight of nonprofit assets A practical guide for fiduciaries of endowment, foundation, and other nonprofit funds Offers step-by-step guidance for the effective investment management of assets Created as a practical guide for fiduciaries of nonprofit funds—board members and internal business managers—Nonprofit Asset Management is a much-needed, step-by-step guide to the effective investment management of nonprofit assets.
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.
An example-driven approach to securing Oracle APEX applications As a Rapid Application Development framework, Oracle Application Express (APEX) allows websites to easily be created based on data within an Oracle database. Using only a web browser, you can develop and deploy professional applications that are both fast and secure. However, as with any website, there is a security risk and threat, and securing APEX applications requires some specific knowledge of the framework. Written by well-known security specialists Recx, this book shows you the correct ways to implement your APEX applications to ensure that they are not vulnerable to attacks. Real-world examples of a variety of security vulnerabilities demonstrate attacks and show the techniques and best practices for making applications secure. Divides coverage into four sections, three of which cover the main classes of threat faced by web applications and the forth covers an APEX-specific protection mechanism Addresses the security issues that can arise, demonstrating secure application design Examines the most common class of vulnerability that allows attackers to invoke actions on behalf of other users and access sensitive data The lead-by-example approach featured in this critical book teaches you basic «hacker» skills in order to show you how to validate and secure your APEX applications.
Today, the silicon feedstock for photovoltaic cells comes from processes which were originally developed for the microelectronic industry. It covers almost 90% of the photovoltaic market, with mass production volume at least one order of magnitude larger than those devoted to microelectronics. However, it is hard to imagine that this kind of feedstock (extremely pure but heavily penalized by its high energy cost) could remain the only source of silicon for a photovoltaic market which is in continuous expansion, and which has a cumulative growth rate in excess of 30% in the last few years. Even though reports suggest that the silicon share will slowly decrease in the next twenty years, finding a way to manufacture a specific solar grade feedstock in large quantities, at a low cost while maintaining the quality needed, still remains a crucial issue. Thin film and quantum confinement-based silicon cells might be a complementary solution. Advanced Silicon Materials for Photovoltaic Applications has been designed to describe the full potentialities of silicon as a multipurpose material and covers: Physical, chemical and structural properties of silicon Production routes including the promise of low cost feedstock for PV applications Defect engineering and the role of impurities and defects Characterization techniques, and advanced analytical techniques for metallic and non-metallic impurities Thin film silicon and thin film solar cells Innovative quantum effects, and 3rd generation solar cells With contributions from internationally recognized authorities, this book gives a comprehensive analysis of the state-of-the-art of process technologies and material properties, essential for anyone interested in the application and development of photovoltaics.
Кондиционер на основе черного риса.Кондиционер мягко ухаживает за тусклыми, обезвоженными и окрашенными волосами, облегчает расчесывание. При регулярном применении обеспечивает защиту от сечения и ломкости волос. Обладает антистатическим эффектом. СПОСОБ ПРИМЕНЕНИЯ: Нанести кондиционер на влажные, вымытые шампунем волосы. Равномерно распределить по всей длине, выдержать 2–3 минуты. Смыть. Для мгновенного эффекта рекомендуется использовать в сочетании с «Активным комплексом».
Интенсивный крем для волос на основе черного риса. Является прекрасным кондиционирующим средством. Облегчает укладку, обеспечивает защиту от нагревания феном и щипцами. Препятствует спутыванию волос. Защищает от негативного воздействия окружающей среды. Обладает антиоксидантными свойствами. СПОСОБ ПРИМЕНЕНИЯ: Распределить на ладонях небольшое количество крема и попрядно нанести на вымытые, хорошо отжатые волосы. Не смывать.
Material: 65% Neoprene + 30% Polyester + 5% nylon - Suitable for knee circumference of 31-45cm - Applicable: Knee pain and discomfort mild strain / sprain knee fatigue patellar instability fitness sports and so on. - Adopt silicone elastic bandage design to provide local pressure and non-slip effect - Allergen free and antislip it is very comfort to use - Ergonomic design of 4 springs perfect support effect - Open knee brace protector - Adjustable and durable - EVA gasket design very comfortable - Adopt imported Velcro from Taiwan edge with soft mesh fabric more durable
Raman Spectroscopy and its Application in Nanostructures is an original and timely contribution to a very active area of physics and materials science research. This book presents the theoretical and experimental phenomena of Raman spectroscopy, with specialized discussions on the physical fundamentals, new developments and main features in low-dimensional systems of Raman spectroscopy. In recent years physicists, materials scientists and chemists have devoted increasing attention to low-dimensional systems and as Raman spectroscopy can be used to study and analyse such materials as carbon nanotubes, quantum wells, silicon nanowires, etc., it is fast becoming one of the most powerful and sensitive experimental techniques to characterize the qualities of such nanostructures. Recent scientific and technological developments have resulted in the applications of Raman spectroscopy to expand. These developments are vital in providing information for a very broad field of applications: for example in microelectronics, biology, forensics and archaeology. Thus, this book not only introduces these important new branches of Raman spectroscopy from both a theoretical and practical view point, but the resulting effects are fully explored and relevant representative models of Raman spectra are described in-depth with the inclusion of theoretical calculations, when appropriate.
One of the first books to provide in-depth and systematic application of finite element methods to the field of stochastic structural dynamics The parallel developments of the Finite Element Methods in the 1950’s and the engineering applications of stochastic processes in the 1940’s provided a combined numerical analysis tool for the studies of dynamics of structures and structural systems under random loadings. In the open literature, there are books on statistical dynamics of structures and books on structural dynamics with chapters dealing with random response analysis. However, a systematic treatment of stochastic structural dynamics applying the finite element methods seems to be lacking. Aimed at advanced and specialist levels, the author presents and illustrates analytical and direct integration methods for analyzing the statistics of the response of structures to stochastic loads. The analysis methods are based on structural models represented via the Finite Element Method. In addition to linear problems the text also addresses nonlinear problems and non-stationary random excitation with systems having large spatially stochastic property variations. A systematic treatment of stochastic structural dynamics applying the finite element methods Highly illustrated throughout and aimed at advanced and specialist levels, it focuses on computational aspects instead of theory Emphasizes results mainly in the time domain with limited contents in the time-frequency domain Presents and illustrates direction integration methods for analyzing the statistics of the response of linear and nonlinear structures to stochastic loads Under Author Information – one change of word to existing text: He is a Fellow of the American Society of Mechanical Engineers (ASME)........