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.
Полный вариант заголовка: «A treatise on the general principles, powers, and facility of application of the Congreve Rocket System, as compared with artillery : showing the various applications of this weapon, both for sea and land service, and its different uses in the field and in sieges : illustrated by plates of the principal exercises and cases of actual service : with a demonstration of the comparative economy of the system / by Sir W. Congreve».
By means of electrochemical treatment, crystalline silicon can be permeated with tiny, nanostructured pores that entirely change the characteristics and properties of the material. One prominent example of this can be seen in the interaction of porous silicon with living cells, which can be totally unwilling to settle on smooth silicon surfaces but readily adhere to porous silicon, giving rise to great hopes for such future applications as programmable drug delivery or advanced, braincontrolled prosthetics. Porous silicon research is active in the fields of sensors, tissue engineering, medical therapeutics and diagnostics, photovoltaics, rechargeable batteries, energetic materials, photonics, and MEMS (Micro Electro Mechanical Systems). Written by an outstanding, well-recognized expert in the field, this book provides detailed, step-by-step instructions to prepare and characterize the major types of porous silicon. It is intended for those new to the fi eld. Sampling of topics covered: * Principles of Etching Porous Silicon * Etch Cell Construction and Considerations * Photonic Crystals, Microcavities, and Bragg Stacks Etched in Silicon * Preparation of Free-standing Films and Particles of Porous Silicon * Preparation of Photoluminescent Nanoparticles from Porous Silicon * Preparation of Silicon Nanowires by Electrochemical Etch of Silicon * Surface Modifi cation Chemistry and Biochemistry * Measurement of Optical Properties * Measurement of Pore Size, Porosity, Thickness, Surface Area The whole is backed by a generous use of color photographs to illustrate the described procedures in detail, plus a bibliography of further literature pertinent to a wide range of application fi elds. For materials scientists, chemists, physicists, optical physicists, biomaterials scientists, neurobiologists, bioengineers, and graduate students in those fields, as well as those working in the semiconductor industry.
An easily accessible introduction to log-linear modeling for non-statisticians Highlighting advances that have lent to the topic's distinct, coherent methodology over the past decade, Log-Linear Modeling: Concepts, Interpretation, and Application provides an essential, introductory treatment of the subject, featuring many new and advanced log-linear methods, models, and applications. The book begins with basic coverage of categorical data, and goes on to describe the basics of hierarchical log-linear models as well as decomposing effects in cross-classifications and goodness-of-fit tests. Additional topics include: The generalized linear model (GLM) along with popular methods of coding such as effect coding and dummy coding Parameter interpretation and how to ensure that the parameters reflect the hypotheses being studied Symmetry, rater agreement, homogeneity of association, logistic regression, and reduced designs models Throughout the book, real-world data illustrate the application of models and understanding of the related results. In addition, each chapter utilizes R, SYSTAT®, and §¤EM software, providing readers with an understanding of these programs in the context of hierarchical log-linear modeling. Log-Linear Modeling is an excellent book for courses on categorical data analysis at the upper-undergraduate and graduate levels. It also serves as an excellent reference for applied researchers in virtually any area of study, from medicine and statistics to the social sciences, who analyze empirical data in their everyday work.
Dealing with vibrations and waves, this text aims to provide understanding of the basic principles and methods of analysing various physical phenomena. The content includes the general properties of propagation, a detailed study of mechanical (elastic and acoustic) and electromagnetic waves, propagation, attenuation, dispersion, reflection, interference and diffraction of waves. It features chapters on the effect of motion of sources and observers (both classical and relativistic), emission of electromagnetic waves, standing and guided waves and a final chapter on de Broglie waves constitutes an introduction to quantum mechanics.
Already the market leader in the field, Modelling Transport has become still more indispensible following a thorough and detailed update. Enhancements include two entirely new chapters on modelling for private sector projects and on activity-based modelling; a new section on dynamic assignment and micro-simulation; and sizeable updates to sections on disaggregate modelling and stated preference design and analysis. It also tackles topical issues such as valuation of externalities and the role of GPS in travel time surveys. Providing unrivalled depth and breadth of coverage, each topic is approached as a modelling exercise with discussion of the roles of theory, data, model specification, estimation, validation and application. The authors present the state of the art and its practical application in a pedagogic manner, easily understandable to both students and practitioners. Follows on from the highly successful third edition universally acknowledged as the leading text on transport modelling techniques and applications Includes two new chapters on modelling for private sector projects and activity based modeling, and numerous updates to existing chapters Incorporates treatment of recent issues and concerns like risk analysis and the dynamic interaction between land use and transport Provides comprehensive and rigorous information and guidance, enabling readers to make practical use of every available technique Relates the topics to new external factors and technologies such as global warming, valuation of externalities and global positioning systems (GPS).
Wiley GAAP Workbook provides easy-to-understand guidance and clarity to practical applications of GAAP. Enhancing your comprehension of GAAP to enable practical application of a variety of situations that you may encounter in practice, this workbook and guide simplifies application of GAAP standards and interpretations to specific real-world situations. Provides easy-to-understand clarity and guidance on interpretation and application of the overwhelming and voluminous GAAP standards Offers explanations supplemented with examples, case studies, solutions, and illustrations for enhanced understanding of GAAP Includes newly issued accounting pronouncements and information on the GAAP codification Wiley GAAP: Practical Implementation Guide and Workbook is a quick reference guide on Generally Accepted Accounting Principles and their application with easy to understand outlines of FASB standards, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions. It greatly facilitates understanding of the practical implementation issues involved in applying these complex rules-based standards.
Campaign Communication and Political Marketing is a comprehensive, internationalist study of the modern political campaign. It indexes and explains their integral components, strategies, and tactics. Offers comparative analyses of campaigns from country to country Covers topics such as advertising strategy, demography, the effect of campaign finance regulation on funding, and more Draws on a variety of international case studies including the campaigns of Barack Obama and Nicolas Sarkozy Analyses the impact of digital media and 24/7 news cycle on campaign conduct
The monograph is devoted to a problem of production and sale of the concentrating and mountain equipment. The economic evaluation of production and sale is opened in the following sequence. The economic essence of the concept «insolvency» of the entity is stated. The reasons of risk of insolvency, its role in diagnostic approaches to solvency analysis of the entity, are called and analysed possibilities of a risk assessment of insolvency of the entity. By means of assessment of a condition the model of the analysis and a risk assessment of insolvency of the entity, an algorithm of its application in the analysis of machine-building enterprise is developed. Assessment of a condition of production and sale is carried out based on huge statistical material on influence of structure and structure of current assets on solvency of machinebuilding enterprise, liquidity of balance and assessment of liquidity and efficiency of cash flows for strengthening and optimization of activities. With use of integration of methods approbation of an analysis technique and a risk assessment of insolvency of machine-building enterprise is carried out and the possibilities of its optimization are considered. In an analysis result, assessment and developed offers the management concept is formulated by liquidity of machine-building enterprise and decrease in risk of insolvency, the principles of its forming and the mechanism of implementation are shown.
Fungi: Biology and Applications, Second Edition provides a comprehensive treatment of fungi, covering biochemistry, genetics and the medical and economic significance of these organisms at introductory level. With no prior knowledge of the subject assumed, the opening chapters offer a broad overview of the basics of fungal biology, in particular the physiology and genetics of fungi and also a new chapter on the application of genomics to fungi. Later chapters move on to include more detailed coverage of topics such as antibiotic and chemical commodities from fungi, new chapters on biotechnological use of fungal enzymes and fungal proteomics, and fungal diseases of humans, antifungal agents for use in human therapy and fungal pathogens of plants.
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.
The book focuses on the role of advanced materials in the food, water and environmental applications. The monitoring of harmful organisms and toxicants in water, food and beverages is mainly discussed in the respective chapters. The senior contributors write on the following topics: Layered double hydroxides and environment Corrosion resistance of aluminium alloys of silanes New generation material for the removal of arsenic from water Prediction and optimization of heavy clay products quality Enhancement of physical and mechanical properties of fiber Environment friendly acrylates latices Nanoparticles for trace analysis of toxins Recent development on gold nanomaterial as catalyst Nanosized metal oxide based adsorbents for heavy metal removal Phytosynthesized transition metal nanoparticles- novel functional agents for textiles Kinetics and equilibrium modeling Magnetic nanoparticles for heavy metal removal Potential applications of nanoparticles as antipathogens Gas barrier properties of biopolymer based nanocomposites: Application in food packing Application of zero-valent iron nanoparticles for environmental clean up Environmental application of novel TiO2 nanoparticles
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.
This paper extends research on the relation between crime and happiness by investigating the impact of serious and less serious crime (i.e. incorrect behavior) on subjective wellbeing using a representative survey of the Dutch adult population in 2008. We also control for variables reflecting trust, health and social norms, in addition to standard demographic and socio-economic characteristics. We find that people who feel healthy, have more trust in others and have higher social norms are in general happier. We find evidence of an indirect effect of victimization on well-being via trust, health and social norms. The remaining effect of victimization on well-being, keeping trust, social norms, and health constant, is quite weak.