Judgment in International Accounting: A Theory of Cognition, Cultures, Language, and Contracts

Book Description

Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena. The bulk of the volume is devoted to an in-depth examination of each of the five "relativisms" which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.

The effects of alternative supplementary display formats on balanced scorecard judgments [An article from: International Journal of Accounting Information Systems]

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The effects of alternative supplementary display formats on balanced scorecard judgments [An article from: International Journal of Accounting Information Systems]
W.N. Dilla , and P.J. Steinbart
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital

Elsevier | By Publisher | e-Docs | Formats | Books
ASIN: B000RR6I20

Book Description

This digital document is a journal article from International Journal of Accounting Information Systems, published by Elsevier in . The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

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Using the Balanced Scorecard (BSC) to evaluate performance is a complex judgment task involving a large set of performance measures. Commercially available BSC software provides capabilities for providing decision guidance to the user through the design of supplementary information displays. This study compares the judgment performance of decision makers who received BSC data for two divisions of a simulated company in one of three formats: (1) individual BSCs for each division, (2) individual divisional BSCs supplemented by a side-by-side tabular summary of each division's performance, and (3) individual divisional BSCs supplemented by a side-by-side graphical comparison of each division's performance. Providing supplemental tabular displays did not improve judgment consensus, relative to viewing separate displays, but did improve consistency between performance evaluation and bonus allocation decisions. Consensus for participants using supplemental graphical displays was lower than that for participants viewing separate displays for each division. Further, participants given supplemental graphical displays exhibited lower judgment consensus and lower consistency between performance evaluation and bonus allocation decisions than those using supplemental tables. Inconsistency and lack of consensus are likely to create perceptions of unfairness, thereby increasing dissatisfaction with and resistance to continued use of the BSC. Thus, our findings indicate the need for care when designing and implementing BSC decision aids.

Tax planning: a landmark judgment by the European Court of Justice has provided welcome guidance on the legality of VAT avoidance schemes.(TECHNICAL MATTERS)(value ... An article from: Financial Management (UK)

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Tax planning: a landmark judgment by the European Court of Justice has provided welcome guidance on the legality of VAT avoidance schemes.(TECHNICAL MATTERS)(value ... An article from: Financial Management (UK)
Eamon McNicholas
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Financial Management (UK), published by Thomson Gale on July 1, 2006. The length of the article is 1559 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Tax planning: a landmark judgment by the European Court of Justice has provided welcome guidance on the legality of VAT avoidance schemes.(TECHNICAL MATTERS)(value added tax)
Author: Eamon McNicholas
Publication: Financial Management (UK) (Magazine/Journal)
Date: July 1, 2006
Publisher: Thomson Gale
Page: 33(2)

Distributed by Thomson Gale

Book Description

Whether you are choosing your first career, rethinking the choices you made years before, or deciding how to spend pre- and post-retirement years, the right choices can make all the difference. Includes helpful real-life stories.

Customer Reviews:

Fantastic Guide !.......2006-05-07

Yes, it is a fantastic guide to explore the business world - whatever your age, whatever your job is!

As an IT professional who have been involved in corporate world for more than 8 years and a survivor of one merge, one company shut down and one acquisition: while reading this book I either confirmed my hard way gained experience or discovered new concepts which made me stronger player. As a result, That made me think the writer knows the game very well...

Almost everyone of us, know or at least feel that the rules of the business has been changing at light speed. And we have one common mission: survive, or better improve and catch better opportunities. If you want to know how this would be possible: read this book and get the mentality to be a winner.

I wish Arlene had lived nearby, so that she could be my consultant whom I could ask my career related questions. It doesnt seem possible but her book would be my reference all over my professional life. I also like to note that the content of the book does not only be limited with business life but also in life general. (Well, to my concern these two are not seperate).

Believe me it is worth to try...

Great book for all employees. Very informative and inspiring.......2005-09-06

I found this book from the library. Everyone has the power to control their own destiny in their jobs, careers and life. The author explains this so well. RECOMMENDED.

Book Description

The book describes in detail the considerable efforts by theoretical and experimental physicists to understand the beta spectra of atomic nuclei. After a brief prehistory, the main narrative spans the period from 1911, when Rutherford and collaborators in Manchester established that the atom had an extremely massive nucleus, until 1934, when the question of beta decay was settled theoretically by Fermi and others. It includes prominently the intense controversy over several years between Lise Meitner from Germany and C. D. Ellis from England about the origin of beta rays. Aside from providing a rich story in its own right, the narrative is uniquely suited to illuminate currently debated issues such as the relationship between theory and experiment, scientific controversy, the role and resolution of anomalies, and national differences in the approach to science.

Book Description

Over the last three decades many fundamental problems relating to the chemical reactions of polymers have arisen. In this book three distinguished authors present for the first time a comprehensive, theoretical and experimental analysis of macromolecular reactions, summarising advances in the field. Designed as a guide for academics and for polymer chemists and physicists in industry, this will also be an invaluable textbook for post-graduates and students as it details the peculiarities of macromolecular reactions, the quantitative investigation of reaction kinetics, product structure and processes of chemical modification. The authors are all widely regarded as worldwide experts in this field.

Book Description

Using the authors considerable experience of applying Mathcad to engineering problems, Engineering with Mathcad identifies the most powerful functions and features of the software and teaches how to apply these to create comprehensive engineering calculations. Many examples from a variety of engineering fields demonstrate the power and utility of Mathcads tools, while also demonstrating how other software, such as Microsoft Excel spreadsheets, can be incorporated effectively. This simple, step-by-step approach makes this book an ideal Mathcad text for professional engineers as well as engineering and science students.

A CD-ROM packaged with the book contains all the examples in the text and an evaluation version of the Mathcad software, enabling the reader to learn by doing and experiment by changing parameters.

* Identifies the key Mathcad functions for creating comprehensive engineering calculations
* A step-by-step approach enables easy learning for professional engineers and students alike
* Includes a CD-ROM containing all the examples in the text and an evaluation version of the Mathcad software

Customer Reviews:

Very good introduction to Mathcad; a bit light on "engineering" content.......2007-07-19

As others have commented, the book is an excellent introduction to Mathcad, but is quite "light" on real-world worked engineering examples.

First-time Mathcad users will find it to be an extremely useful user's manual, and even experienced users will appreciate the structured approach, and will find the odd "gem" that they have never appreciated before.

My only critique is that there is very little in the way of practical worked examples of actual engineering analysis and design problems. You will need to look elsewhere if you are seeking "drag and drop" worksheets of stress analysis etc.

Using Mathcad to Create and organize your Engineering Calculations.......2007-06-04

Very good book...I think you learn to use and programming Mathcad. I indeed would recommend this book.

elementary.......2007-05-25

This book provides the reader with access to many of the basic functions of mathcad. The author does this carefully and in some detail. But the book does not go far enough. There is nothing about differential equation solvers, nothing about random numbers, nothing about reading or writing data to or from a file and in fact nothing about engineering. What it is is a nice introduction to mathcad.

very useful for learning Mathcad.......2007-02-12

this is a very useful book for learning mathcad. the users of previous versions of mathcad will find some tricks for the new version (mathcad 13), but the title seems to much ambitious. the accompanying CD is a very good complement that really help, mainly thanks to the working mathcad installer. its license is limited to 4 months but those who don't have the complete program can use the demo version for really working with mathcad and decide if will be useful for them.

Engineering with Mathcad - An Excellent Resournce for New and Experienced Mathcad Users.......2007-01-19

Brent Maxfield's Engineering with Mathcad is a valuable contribution to the engineering community that may do much to help those in engineering and the sciences in general jumpstart their efforts to learn and apply Mathcad, or to help long-time users strengthen their skills. The book is accessible, engaging, and written from the perspective of one who has dealt the practical aspects of Mathcad for many years. It comes with a useful CD having a handbook and all the examples in the text, allowing the users to easily follow along and work with the material being discussed. The CD also can be used to install Mathcad 13 for PC or Mac with a 120-day academic license.

The book covers a broad scope of material effectively, and should provide useful new insights even for power users. However, the book is not intended to provide a comprehensive guide to the functions and plotting features of Mathcad. For example, there is no significant discussion of solving differential equations. Indeed, many of the engineering applications covered are relatively basic, with the emphasis being more on how to use Mathcad effectively rather than how to tackle complex engineering problems. Given the burgeoning scope of Mathcad's tool and the many powerful features it has that experienced users may have been missing, Maxfield's approach represents a reasonable editorial decision to cover Mathcad broadly rather than to teach engineering mathematics or dive into the complexities of any of the numerous areas of interest in engineering.

The book may be especially valuable for those who are relatively new at Mathcad or who, like myself, have Mathcad experience but may not have used it for some time and need a refresher. But a carefully selected swathe of sophisticated aspects of Mathcad are treated that may be helpful to longtime Mathcad users who simply had no idea about some of the tools and capabilities they were overlooking.

With his years of Mathcad experience, Maxfield offers many tips, sometimes subtle, to guide users in creating worksheets, preventing errors, maintaining readability, selecting useful variable names, and so forth.

In general, I recommend Maxfield's book as an easy-to-read, well organized guide to help a wide range of Mathcad users learn techniques useful for engineering and many other fields as well.

I congratulate the author for an excellent book that I think will be helpful to numerous Mathcad users.

Book Description

One of Murdoch Robertson's law school classmates, now a senior partner at a prestigious law firm in Vancouver, asked him "How could you stand practicing 40 years in a small town?" He replied, "Lots of work, lots of time for family, good friends and a murder trial now and then to keep the adrenaline flowing."

A Touch of Murder, Now and Then tells of the clients whose cases ruffled the feathers of the community patrons, and those clients who found a special place in his memory. He revisits the area's most colourful characters, including a man who puts a home perm in his beard to look more respectable for the jury. Small-town law means divorce hearings one day, acting for the Crown the next, and acting as defence the next. Recreational halls in logging camps have become makeshift courtrooms.

'Doch''s recollections, while filled with excitement and suspense, are personal and show the human side of Canada's criminal justice system.

Book Description

From 1912 to 1940, social worker Harry Hopkins committed himself to the ideal of government responsibility for impoverished Americans. This look at Hopkins' life and social work career broadens our understanding of the political and cultural currents that led to the Social Security Act of 1935, the bedrock of the American welfare state. Hopkins' experiences as an advocate and administrator of work relief and widows' pensions in New York City during the Progressive Era informed his contribution to welfare legislation during the New Deal years. Written by his granddaughter June Hopkins, this book not only clarifies the emergence of welfare policy but sheds considerable light on the present welfare debate. It also illuminates the life of one of the most influential Americans of the twentieth century.

Customer Reviews:

Horse of a Different Color.......2004-05-19

The reviews listed on Amazon don't begin to address the fact that for most historians, and those living during the 1930's and 1940's, Harry Hopkins was Roosevelt's right hand man, and after reading the 1987 biography of Hopkins, it's very easy to come to the unestablished but logical analysis that it was all about Harry from 1935 when Roosevelt was elected until 1946 when Truman came into office. The attempt to discredit Hopkins or write him out of history is a big mistake, and the entire history needs to be done again with a view toward his very large role to prove or disprove the 1987 biography which doesn't say so, but doesn't have to say so, that Roosevelt would have been nowhere without the efforts of this close friend, inhabitant of the White House, negotiator, New Dealer, and operations genius behind the Roosevelt throne.

Harry Hopkins - Hero or Spy.......2002-10-26

I'm writing this "review" to bring some clarity to the previous reviews. Supposedly, according to the book the "Verona Secrets," Harry Hopkins was a spy. However, please note that this declaration seems to be the opinion of the far right. (Note the reviews on Amazon.com for the "Verona Papers" as well as the conservative internet zine NewsMax.com .) On the other hand, any knee-jerk hero worship is equally suspect. So draw your own view! But not from this book - its emphasis is pre- New Deal!

Response to quack.......2002-01-25

The reader from PA is a quack. There is no evidence, Venoma included, that proves Hopkins a Soviet spy! There were many in the Roosevelt Administration, especially in the Treasury Department, but among those closest to FDR Hopkins was not a spy.

Hopkins' book is excellent and should be read in conjunction with the works by McJimsey, Tuttle, and Sherwood.

A book tht only a granddaughter could write!!.......2001-07-03

I felt like I had entered the twilight zone. A fawning tale about the highest ranking foreign spy in American history that fails to even deal with the now universally accepted truth that Hopkins was a Soviet Agent. How this book could have been published subsequent to the release of the Venona documentation is a mystery that can only be explained by the fact that the publisher is The Franklin and Eleanor Roosevelt Institute Series on Diplomatic and Economic History. Your grandfather was a traitor, Ms. Hopkins deal with it.

Book Description

Georgie White Clark became one of the best-known river guides on the Colorado River. By pioneering the use of large rubber rafts, she helped turn an elite adventure sport into a widely enjoyed outdoor activity.

Customer Reviews:

Life and Times of a River Rat.......2005-07-27

A biography of one of the pioneers of commercial river rafting on the Colorado River through the Grand Canyon. Georgie--adventurer, raconteur, eccentric--started by swimming the rapids in the river, and continued running large commercial trips into her 80's in the 1990's.

Trips, travails, and triumphsý.......2001-08-02

You may be as surprised by this book as I was - I bought it thinking that I OUGHT to read it to learn more about a river-running legend, but I didn't expect to enjoy it all that much. I was wrong. Author Richard Westwood engagingly tells the story of Georgie White Clark and how she came to be one of the most celebrated pioneers of Western United State river-running, especially on the Colorado River through the Grand Canyon. In surprising detail (including the names of many of her passengers and boatmen) this book describes the trips, travails, and triumphs of Georgie's long career here in the United State and elsewhere. The book gives brief details of Georgie's early years, but focuses on her river-running years starting in 1945 when she and Harry Aleson swam from Diamond Creek to Lake Mead, through 1992 when she died.

To the author's credit he does not dodge the controversies that have marred Georgie's legend. Westwood frankly acknowledges and, in some instances, documents the validity of some of the criticisms leveled at Georgie over the years. He states what he knows or what his considerable research revealed, and leaves the conclusions up to the reader.

Through this book you will get an unvarnished portrait of a unique individual, someone who left her imprint on a sport that largely didn't exist when she started and was a multi-million dollar industry when she died. You'll learn about an incredibly complex person: alternately engaging or aloof, compassionate or driven -- but always a pioneer. This very readable book includes over 50 photographs and maps that bring to life much of what is written, and give the reader a glimpse of Georgie's world.

Book Description

Sidney and Beatrice Webb are identified with many institutions they had a hand in creating--the Fabian Society, the London School of Economics, the Labour Party, the New Statesman, the Political Quarterly, the Tribune. This volume represents the first authorized life of the Webbs. The book is uniquely successful in illuminating the partnership which contributed to the international Socialist tradition as much as or more than Robert Owen and William Morris.

Book Description

Mikhail Kuzmin (1872-1936), Russia's first openly gay writer, stood at the epicenter of the turbulent cultural and social life of Petersburg-Petrograd-Leningrad for over three decades. A poet of the caliber of Aleksandr Blok, Vladimir Mayakovsky, Boris Pasternak, Osip Mandelshtam, and Marina Tsvetaeva (and acknowledged as such by them and other contemporaries), Kuzmin was also a prose writer, playwright, critic, translator, and composer who was associated with every aspect of modernism's history in Russia, from Symbolism to the Leningrad avant-gardes of the 1920s.

Only now is Kuzmin beginning to emerge from the "official obscurity" imposed by the Soviet regime to assume his place as one of Russia's greatest poets and one of this century's most characteristic and colorful creative figures. This biography, the first in any language to be based on full and uncensored access to the writer's private papers, including his notorious Diary, places Kuzmin in the context of his society and times and contributes to our discovery and appreciation of a fascinating period and of Russia's long suppressed gay history.

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