Law and Accounting RLE Accounting

Author: Jean Margo Reid
Publisher: Routledge
ISBN: 1317962737
Format: PDF, ePub, Docs
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This book contains 53 nineteenth century American legal cases in which courts discussed accounting issues. Some are well known: Wood v. Drummer (1824) was the foundation for the idea that capital could not be returned to shareholders and it was this restriction which made it necessary to distinguish between income and capital. The famous case of 1849, Burnes v Pennell is often cited as the source of the rule that dividends cannot be paid except from profits. However, many of the cases covered in this book are not well-known. It is often assumed that few American legal cases on accounting matters were decided in the nineteenth century. However, many of the 53 cases included here preceded the earliest British legal cases that discussed accounting issues and they are interesting for several reasons. They show that government regulation of accounting pre-dated the modern regulatory ear. They also illustration that sometimes private contracts specified a particular accounting treatment and that accounting, therefore, served to define private rights. They also illustrate that American courts discussed accrual accounting problems as early as 1837 and that a cash concept of profits was not the norm.

40 Days of Dating

Author: Jessica Walsh
Publisher: Abrams
ISBN: 1613127154
Format: PDF
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When New York–based graphic designers and long-time friends Timothy Goodman and Jessica Walsh found themselves single at the same time, they decided to try an experiment. The old adage says that it takes 40 days to change a habit—could the same be said for love? So they agreed to date each other for 40 days, record their experiences in questionnaires, photographs, videos, texts, and artworks, and post the material on a website they would create for this purpose. What began as a small experiment between two friends became an Internet sensation, drawing 5 million unique (and obsessed) visitors from around the globe to their site and their story since it was launched in July 2013. 40 Days of Dating: An Experiment is a beautifully designed, expanded look at the experiment and the results, including a great deal of material that never made it onto the site, such as who they were as friends and individuals before the 40 days and who they have become since. Note: 40 Days of Dating has a special binding that allows it to open very flat by attaching the endpapers to the inside covers.

The Foundations and Future of Financial Regulation

Author: Mads Andenas
Publisher: Routledge
ISBN: 113504337X
Format: PDF, Mobi
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Financial regulation has entered into a new era, as many foundational economic theories and policies supporting the existing infrastructure have been and are being questioned following the financial crisis. Goodhart et al’s seminal monograph "Financial Regulation: Why, How and Where Now?" (Routledge:1998) took stock of the extent of financial innovation and the maturity of the financial services industry at that time, and mapped out a new regulatory roadmap. This book offers a timely exploration of the "Why, How and Where Now" of financial regulation in the aftermath of the crisis in order to map out the future trajectory of financial regulation in an age where financial stability is being emphasised as a key regulatory objective. The book is split into four sections: the objectives and regulatory landscape of financial regulation; the regulatory regime for investor protection; the regulatory regime for financial institutional safety and soundness; and macro-prudential regulation. The discussion ranges from theoretical and policy perspectives to comprehensive and critical consideration of financial regulation in the specifics. The focus of the book is on the substantive regulation of the UK and the EU, as critical examination is made of the unravelling and the future of financial regulation with comparative insights offered where relevant especially from the US. Running throughout the book is consideration of the relationship between financial regulation, financial stability and the responsibility of various actors in governance. This book offers an important contribution to continuing reflections on the role of financial regulation, market discipline and corporate responsibility in the financial sector, and upon the roles of regulatory authorities, markets and firms in ensuring the financial health and security of all in the future.

Master and Servant Law

Author: Dr Christopher Frank
Publisher: Ashgate Publishing, Ltd.
ISBN: 1409480666
Format: PDF, Kindle
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In recent years, social and legal historians have called into question the degree to which the labour that fuelled and sustained industrialization in England was actually ‘free’. The corpus of statutes known as master and servant law has been a focal point of interest: throughout the eighteenth and nineteenth centuries, at the behest of employers, mine owners, and manufacturers, Parliament regularly supplemented and updated the provisions of these statutes with new legislation which contained increasingly harsh sanctions for workers who left work, performed it poorly, or committed acts of misbehaviour. The statutes were characterized by a double standard of sanctions, which treated workers’ breach of contract as a criminal offence, but offered only civil remedies for the broken promises of employers. Surprisingly little scholarship has looked into resistance to the Master and Servant laws. This book examines the tactics, rhetoric and consequences of a sustained legal and political campaign by English and Welsh trade unions, Chartists, and a few radical solicitors against the penal sanctions of employment law during the mid-nineteenth century. By bringing together historical narratives that are all too frequently examined in isolation, Christopher Frank is able to draw new conclusions about the development of the English legal system, trade unionism and popular politics of the period. The author demonstrates how the use of imprisonment for breach of a labour contract under master and servant law, and its enforcement by local magistrates, played a significant role in shaping labour markets, disciplining workers and combating industrial action in many regions of England and Wales, and further into the British Empire. By combining social and legal history the book reveals the complex relationship between parliamentary legislation, its interpretation by the high courts, and its enforcement by local officials. This work marks an important contribution to legal history, Chartist scholarship and to the social history of the nineteenth century more broadly.

American Law and Legal Systems

Author: James V. Calvi
Publisher: Taylor & Francis
ISBN: 131722552X
Format: PDF, Mobi
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American Law and Legal Systems examines the philosophy of law within a political, social, and economic framework with great clarity and insight. Readers are introduced to operative legal concepts, everyday law practices, substantive procedures, and the intricacies of the American legal system. Eliminating confusing legalese, the authors skillfully explain the basics, from how a lawsuit is filed through the final appeal. This new edition provides essential updates to forensic and scientific evidence, contract law, and family law, and includes new text boxes and tables to help students understand, remember, and apply central concepts. New to the 8th Edition Updates the coverage of environmental law, especially in relation to climate change. Updates the coverage of family law, especially in relation to gay marriage. Includes new coverage of challenges to the Voting Rights Act, campaign finance, and cybersecurity. Covers the effects of social media on judicial proceedings. Includes 16 new cases, including Obergefell v. Hodges. Adds new text boxes on intriguing subjects throughout. Accompanied by an author-written Instructor’s Manual that includes Learning Objectives, Chapter Summaries, Chapter Outlines, Key Terms and Concepts, as well as Test Questions for each chapter.

Accounting in Scotland RLE Accounting

Author: Janet E. Pryce-Jones
Publisher: Routledge
ISBN: 131796280X
Format: PDF, ePub, Docs
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The first Scottish book on accounting was published in 1683. That book heralded a century during which Scotland established its reputation as a land of accountants: a steady stream of books subsequently appeared from Scottish presses. This bibliography contains over 330 location entries, including 32 non-UK libraries. Periodical articles as well books are included.

From the Companies Act of 1929 to the Companies Act of 1948 RLE Accounting

Author: Paul Bircher
Publisher: Routledge
ISBN: 1134609167
Format: PDF, Docs
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The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.

The Routledge Companion to Accounting History

Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Format: PDF, ePub, Docs
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The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Becoming Batman

Author: E. Paul Zehr
Publisher: JHU Press
ISBN: 0801896215
Format: PDF, ePub, Docs
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A fun foray of escapism grounded in sound science, Becoming Batman provides the background for attaining the realizable—though extreme—level of human performance that would allow you to be a superhero.