Law and Accounting RLE Accounting

Author: Jean Margo Reid
Publisher: Routledge
ISBN: 1317962737
Format: PDF, Mobi
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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.

Eine kurze Geschichte der Menschheit

Author: Yuval Noah Harari
Publisher: DVA
ISBN: 364110498X
Format: PDF
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Krone der Schöpfung? Vor 100 000 Jahren war der Homo sapiens noch ein unbedeutendes Tier, das unauffällig in einem abgelegenen Winkel des afrikanischen Kontinents lebte. Unsere Vorfahren teilten sich den Planeten mit mindestens fünf weiteren menschlichen Spezies, und die Rolle, die sie im Ökosystem spielten, war nicht größer als die von Gorillas, Libellen oder Quallen. Vor 70 000 Jahren dann vollzog sich ein mysteriöser und rascher Wandel mit dem Homo sapiens, und es war vor allem die Beschaffenheit seines Gehirns, die ihn zum Herren des Planeten und zum Schrecken des Ökosystems werden ließ. Bis heute hat sich diese Vorherrschaft stetig zugespitzt: Der Mensch hat die Fähigkeit zu schöpferischem und zu zerstörerischem Handeln wie kein anderes Lebewesen. Anschaulich, unterhaltsam und stellenweise hochkomisch zeichnet Yuval Harari die Geschichte des Menschen nach und zeigt alle großen, aber auch alle ambivalenten Momente unserer Menschwerdung.

The New Walford

Author: Ray Lester
Publisher: Library Assn Pub Limited
ISBN: 9781856044981
Format: PDF, Kindle
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The New Walford highlights the best resources to use when undertaking a search for accurate and relevant information, saving you precious time and effort. For those looking for a selective and evaluative reference resource that really delivers on its promise, look no further. In addition to print sources, The New Walford naturally covers an extensive range of e-reference sources such as digital databanks, digital reference services, electronic journal collections, meta-search engines, networked information services, open archives, resource discovery services and websites of premier organizations in both the public and private sectors. But rather than supplying a list of all available known resources as a web search engine might, The New Walford subject specialists have carefully selected and evaluated available resources to provide a definitive list of the most appropriate and useful.With an emphasis on quality and sustainability the subject specialists have been careful to assess the differing ways that information is framed and communicated in different subject areas. As a result the resource evaluations in each subject area are prefaced by an introductory overview of the structure of the relevant literature. This ensures that The New Walford is clear, easy-to-use and intuitive.Editorial Board:Chair: Ray LesterPeter Clinch; Helen Edwards; Heather Dawson; Susan TarrantSubject Specialists:Wendy Buckle; Patricia Budgen; Peter Chapman; Sheila Corrall; Jonathan Cowley; Heather Dawson; Gillian Dwyer; Tracey Ellis; Gwyneth Price; Lynne Seddon; Angela UptonCompiled by leading subject specialists from internationally renowned organizations, Volume 2 covers 15 broad subject groupings:• Social Sciences (generic)• Psychology• Sociology• Social Work & Social Welfare• Politics• Government• Law• Finance, Accountancy & Taxation• Industries & Utilities• Business & Management• Education & Learning• Sport• Media & Communications• Information & Library Sciences• Tools for Information Professionals.

M tter im Vaterland

Author: Claudia Koonz
Publisher:
ISBN: 9783926023148
Format: PDF, ePub, Docs
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Das Werk widmet sich der Frage, wie Frauen dazu kamen, eine männliche, nationalsozialistische Politik zu unterstützen. Schwerpunkte bilden die Rolle protestantischer, katholischer und jüdischer Frauen sowie die Funktion der Geschlechtertrennung für die Kriegsökonomie und den Genozid. Darüber hinaus enthält die Publikation Gespräche mit der ehemaligen Reichsfrauenführerin Gertrud Scholtz-Klink und der Jüdin Jolana Roth, die im Konzentrationslager Auschwitz-Birkenau gefangen war.

Campaigns and Elections

Author: Stephen K. Medvic
Publisher: Routledge
ISBN: 1351673645
Format: PDF, Kindle
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Stephen Medvic’s Campaigns and Elections is a comprehensive yet compact core text that addresses two distinct but related aspects of American electoral democracy—both the processes that constitute campaigns and elections and the players who are involved. In addition to balanced coverage of process and actors, it also gives equal billing to both campaigns and elections, and covers contests for legislative and executive positions at the national and state and local levels, including issue-oriented campaigns of note. The book opens by providing students with the conceptual distinctions between what happens in an election and the campaigning that precedes it. Significant attention is devoted to setting up the context for these campaigns and elections by covering the rules of the game in the American electoral system as well as aspects of election administration and the funding of elections. Then the book systematically covers the actors at every level—candidates and their organizations, parties, interest groups, the media, and voters—and the macro level aspects of campaigns such as campaign strategy and determinants of election outcomes. The book concludes with a big picture assessment of campaign ethics and implications of the "permanent campaign". New to the Third Edition Fully updated through the 2016 elections. Questions the "party decides" theory of the nomination process in light of the Trump Republican candidacy. Covers campaign finance laws and practice emanating from both Citizens United and McCutcheon. Critically examines restrictive voting laws in place for the first time in the 2016 presidential election. Looks at new automatic voter registration as well as registration removals. Expands coverage of media effects on campaigns at every stage, including social media. Draws upon recent research on new campaign technologies and of the science of campaigning.

Doping in Sport and the Law

Author: Ulrich Haas
Publisher: Bloomsbury Publishing
ISBN: 1509905898
Format: PDF, Mobi
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This unique international legal and cross-disciplinary edited volume contains analysis of the legal impact of doping regulation by eminent and well known experts in the legal fields of sports doping regulation and diverse legal fields which are intrinsically important areas for consideration in the sports doping landscape. These are thoughtful extended reflections by experts on theory and policy and how they interact with law in the context of doping in sport. It is the first book to examine the topical and contentious area of sports doping from a variety of different but very relevant legal perspectives which impact the stakeholders in sport at both professional and grass roots levels. The World Anti-Doping Code contains an unusual mix of public and private regulation which is of more general interest and fully explored in this work. Each of the 14 chapters addresses doping regulation from a legal perspective such as tort, corporate governance, employment law, human rights law, or a scientific area. Legal areas are generally considered from an international and not national perspective. Issues including fairness, logic and the likelihood of compliance are explored. It is vital reading for anyone interested in the law, regulation and governance of sport.