Developments in the International Harmonization of Accounting (New Library of International Accounting)

Book Description

The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers.

The coverage is divided into two parts. The first part concerns the measurement of harmonization, and the second contains analysis of, and comment on, harmonization.

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This digital document is a journal article from Journal of International Accounting, Auditing and Taxation, 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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This research investigates the comparability and convergence of two sets of accounting standards from 1996 to 2002: United States' Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). The investigation involves a sample of companies from the People's Republic of China (PRC) that are listed on the New York Stock Exchange (NYSE). PRC companies traded on the NYSE generally prepare IFRS financial statements and provide a limited reconciliation to U.S. GAAP, creating a unique quasi-experimental opportunity to examine differences between two sets of accounting numbers produced by two different sets of accounting standards while holding the company constant. Comparability is measured by using Gray's index of comparability, and a set of measures are introduced to capture several dimensions of convergence over time in reported net income, net assets, return on net assets, and earnings per share. The evidence shows lack of comparability, caused largely by the revaluations of property, plant and equipment permitted under IFRS, but not permitted under U.S. GAAP. There is, however, substantial evidence of convergence over time.

Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications ... [An article from: Accounting Forum]

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Accounting Forum

Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications ... [An article from: Accounting Forum]
A.A. Ampofo , and R.J. Sellani
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital

Elsevier | By Publisher | e-Docs | Formats | Books
ASIN: B000RR304Y

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This digital document is a journal article from Accounting Forum, published by Elsevier in 2005. 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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Current trends indicate continued movement towards the harmonization of accounting standards, but not without difficulty and concern. At times, the political and financial market pressure, push the movement in opposite directions. The paper discusses the conceptual framework used in establishing Global Generally Accepted Accounting Principles (GAAP) (International Accounting Standards, IAS) and U.S. GAAP. Numerous transactional examples are illustrated under both Global GAAP and U.S. GAAP treatment. Several country specific references are presented demonstrating the difficulty in achieving harmonization. Implications for harmonization of accounting standards include arguments ''for'' and ''against'' Global GAAP.

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Accounting Forum.......2007-10-03

Absolute horrid article compared to what is advertised! In the brief summary given for the article it talks about multiple accounting transactions illustrated in the electronic article. There are none. ZERO! The article is theoretical in nature and points out some of the differences between GAAP and IAS, but falls far short of giving the practical differences of how the transactions differ.

FDI and Corporate Tax Revenue Tax Harmonization or Competition?: An article from: Finance & Development

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FDI and Corporate Tax Revenue Tax Harmonization or Competition?: An article from: Finance & Development
Reint Gropp , and Kristina Kostial
Manufacturer: International Monetary Fund
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Finance & Development, published by International Monetary Fund on June 1, 2001. The length of the article is 2424 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: FDI and Corporate Tax Revenue Tax Harmonization or Competition?
Author: Reint Gropp
Publication: Finance & Development (Magazine/Journal)
Date: June 1, 2001
Publisher: International Monetary Fund
Volume: 38 Issue: 2 Page: 10

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Going too far is worse than not going far enough: principle-based accounting standards, international harmonization, and the European paradox.: An article from: Houston Journal of International Law

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Going too far is worse than not going far enough: principle-based accounting standards, international harmonization, and the European paradox.: An article from: Houston Journal of International Law
James E. Rogers
Manufacturer: University of Texas at Houston
ProductGroup: Book
Binding: Digital

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This digital document is an article from Houston Journal of International Law, published by University of Texas at Houston on January 1, 2005. The length of the article is 13265 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: Going too far is worse than not going far enough: principle-based accounting standards, international harmonization, and the European paradox.
Author: James E. Rogers
Publication: Houston Journal of International Law (Magazine/Journal)
Date: January 1, 2005
Publisher: University of Texas at Houston
Volume: 27 Issue: 2 Page: 429(37)

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Harmonization of international accounting standards.: An article from: The National Public Accountant

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Harmonization of international accounting standards.: An article from: The National Public Accountant
Cameron M. Weber
Manufacturer: National Society of Public Accountants
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on October 1, 1992. The length of the article is 1968 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.

From the supplier: A harmonization of international accounting standards is necessary for a full realization of the benefits offered by a world economy. Among the steps necessary for harmonization to proceed would be the the adoption of a standard reporting requirement for national securities regulators. Also, regional accounting associations have been organized in other parts of the world to promote standardization. Developing countries would be spared the cost of instituting their own accounting standards if they would adapt the proposed international accounting standards.

Citation Details
Title: Harmonization of international accounting standards.
Author: Cameron M. Weber
Publication: The National Public Accountant (Magazine/Journal)
Date: October 1, 1992
Publisher: National Society of Public Accountants
Volume: v37 Issue: n10 Page: p40(3)

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Harnessing the costs of international tax arbitrage.: An article from: Virginia Tax Review

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Harnessing the costs of international tax arbitrage.: An article from: Virginia Tax Review
Adam H. Rosenzweig
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Virginia Tax Review, published by Thomson Gale on January 1, 2007. The length of the article is 33925 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: Harnessing the costs of international tax arbitrage.
Author: Adam H. Rosenzweig
Publication: Virginia Tax Review (Magazine/Journal)
Date: January 1, 2007
Publisher: Thomson Gale
Volume: 26 Issue: 3 Page: 555(76)

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Book Description

In one comprehensive collection, The Dark Side of Organizational Behavior provides a framework for understanding the most current thinking on the negative consequences of organizational behavior. Written by experts in the field, the contributors to The Dark Side of Organizational Behavior focus on the causes, processes, and consequences of behaviors in organizations that have a negative effect on the organization and the people in them.

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This text examines the basic constructs of gender, sex, ethnicity, and race. These constructs are routinely used in the analysis of data in a number of fields, including epidemiology, health services research, sociology, and medical anthropology. Despite the widespread use of these terms, little thought has been given to what they really mean. What does it mean, for instance, to say that African Americans are at a higher risk of AIDS than other groups? Is this really a surrogate for sexual behavior? For access to medical care? For an unknown genetic difference in the immune system? Since ethnicity/race is not a mutable characteristic, are we accomplishing anything by focusing on it as a risk factor or risk marker, or should we be examining its underlying meaning? Should we continue to utilize these constructs and, if so, how? What are the implications for intervention programs and intervention research? This text addresses these constructs of gender and ethnicity in a manner that challenges the conventional wisdom within the health sciences. Additionally, the text will provide a good review of these constructs, as well as socioeconomic status, access to care, and quality of care.

Differences in Self-Reported Rationale for Perceived Increases in Physical Activity by Ethnicity and Gender.(Statistical Data Included): An article from: Research Quarterly for Exercise and Sport

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Differences in Self-Reported Rationale for Perceived Increases in Physical Activity by Ethnicity and Gender.(Statistical Data Included): An article from: Research Quarterly for Exercise and Sport
Timothy J. Bungum , and James R. Morrow Jr.
Manufacturer: American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD)
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Research Quarterly for Exercise and Sport, published by American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD) on March 1, 2000. The length of the article is 4412 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: Differences in Self-Reported Rationale for Perceived Increases in Physical Activity by Ethnicity and Gender.(Statistical Data Included)
Author: Timothy J. Bungum
Publication: Research Quarterly for Exercise and Sport (Refereed)
Date: March 1, 2000
Publisher: American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD)
Volume: 71 Issue: 1 Page: 55

Article Type: Statistical Data Included

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The effects of gender and ethnicity on the Overcontrolled-Hostility Scale of the MMPI-2.: An article from: Journal of Articles in Support of the Null Hypothesis

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The effects of gender and ethnicity on the Overcontrolled-Hostility Scale of the MMPI-2.: An article from: Journal of Articles in Support of the Null Hypothesis
Theresa Kay , Cheryl Duerksen , Patricia Pike , and Tamara Andersen
Manufacturer: Reysen Group
ProductGroup: Book
Binding: Digital

Book Description

This digital document is an article from Journal of Articles in Support of the Null Hypothesis, published by Reysen Group on March 1, 2004. The length of the article is 5551 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: The effects of gender and ethnicity on the Overcontrolled-Hostility Scale of the MMPI-2.
Author: Theresa Kay
Publication: Journal of Articles in Support of the Null Hypothesis (Refereed)
Date: March 1, 2004
Publisher: Reysen Group
Volume: 2 Issue: 3 Page: NA

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An exploration of students' perceptions of empirically supported treatments: the significance of gender and ethnicity.(Clinical report): An article from: Journal of Alcohol & Drug Education

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An exploration of students' perceptions of empirically supported treatments: the significance of gender and ethnicity.(Clinical report): An article from: Journal of Alcohol & Drug Education
Lori Simons , Tina Giorgio , Hank Houston , and Ray Jacobucci
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

Book Description

This digital document is an article from Journal of Alcohol & Drug Education, published by Thomson Gale on March 1, 2007. The length of the article is 6450 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: An exploration of students' perceptions of empirically supported treatments: the significance of gender and ethnicity.(Clinical report)
Author: Lori Simons
Publication: Journal of Alcohol & Drug Education (Magazine/Journal)
Date: March 1, 2007
Publisher: Thomson Gale
Volume: 51 Issue: 1 Page: 63(23)

Article Type: Clinical report

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Gender and Ethnic Differences Among Psychological, Social, and Environmental Correlates of Physical Activity in Adolescents.(Brief Article): An article from: Research Quarterly for Exercise and Sport

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Gender and Ethnic Differences Among Psychological, Social, and Environmental Correlates of Physical Activity in Adolescents.(Brief Article): An article from: Research Quarterly for Exercise and Sport

Manufacturer: American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD)
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Research Quarterly for Exercise and Sport, published by American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD) on March 1, 2001. The length of the article is 490 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: Gender and Ethnic Differences Among Psychological, Social, and Environmental Correlates of Physical Activity in Adolescents.(Brief Article)
Publication: Research Quarterly for Exercise and Sport (Refereed)
Date: March 1, 2001
Publisher: American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD)
Volume: 72 Issue: 1 Page: A-89

Article Type: Brief Article

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Gender, Race, and Perceptions of Ability: How Do They Interact to Affect Engagement in Physical Activity?: An article from: Research Quarterly for Exercise and Sport

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Gender, Race, and Perceptions of Ability: How Do They Interact to Affect Engagement in Physical Activity?: An article from: Research Quarterly for Exercise and Sport
Karen B. Fredenburg , Don Betcher , Melinda Solmon , Louis, Jr. Harrison , and Amelia M. Lee
Manufacturer: American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD)
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from Research Quarterly for Exercise and Sport, published by American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD) on March 1, 2000. The length of the article is 1763 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: Gender, Race, and Perceptions of Ability: How Do They Interact to Affect Engagement in Physical Activity?
Author: Karen B. Fredenburg
Publication: Research Quarterly for Exercise and Sport (Refereed)
Date: March 1, 2000
Publisher: American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD)
Volume: 71 Issue: 1 Page: A-63

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Leiblum, S., Wiegel, M., & Brickle, F. (2003). Sexual attitudes of US and Canadian medical students; the role of ethnicity, gender, religion and acculturation.(Sex ... The Canadian Journal of Human Sexuality

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Leiblum, S., Wiegel, M., & Brickle, F. (2003). Sexual attitudes of US and Canadian medical students; the role of ethnicity, gender, religion and acculturation.(Sex ... The Canadian Journal of Human Sexuality
Alexander McKay
Manufacturer: SIECCAN, The Sex Information and Education Council of Canada
ProductGroup: Book
Binding: Digital
ASIN: B0008GEMXM
Release Date: 2005-07-31

Book Description

This digital document is an article from The Canadian Journal of Human Sexuality, published by SIECCAN, The Sex Information and Education Council of Canada on March 22, 2003. The length of the article is 669 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: Leiblum, S., Wiegel, M., & Brickle, F. (2003). Sexual attitudes of US and Canadian medical students; the role of ethnicity, gender, religion and acculturation.(Sex Research Update)
Author: Alexander McKay
Publication: The Canadian Journal of Human Sexuality (Refereed)
Date: March 22, 2003
Publisher: SIECCAN, The Sex Information and Education Council of Canada
Volume: 12 Issue: 1 Page: 72(2)

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The Moderating Effects of Gender and Ethnicity on the Relationship between Effect Expectancies and Alcohol Problems.: An article from: Journal of Studies on Alcohol

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The Moderating Effects of Gender and Ethnicity on the Relationship between Effect Expectancies and Alcohol Problems.: An article from: Journal of Studies on Alcohol
Patrick B. Johnson , and Marc Glassman
Manufacturer: Alcohol Research Documentation, Inc.
ProductGroup: Book
Binding: Digital
ASIN: B00098K1ZW
Release Date: 2005-07-28

Book Description

This digital document is an article from Journal of Studies on Alcohol, published by Alcohol Research Documentation, Inc. on January 1, 1999. The length of the article is 3671 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: The Moderating Effects of Gender and Ethnicity on the Relationship between Effect Expectancies and Alcohol Problems.
Author: Patrick B. Johnson
Publication: Journal of Studies on Alcohol (Refereed)
Date: January 1, 1999
Publisher: Alcohol Research Documentation, Inc.
Volume: 60 Issue: 1 Page: 64(1)

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Percentage of respondents, by selected measures related to pregnancy decision-making, according to age, race/ethnicity and county of residence.(teenage ... Women in California Choosing to Give Birth

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Percentage of respondents, by selected measures related to pregnancy decision-making, according to age, race/ethnicity and county of residence.(teenage ... Women in California Choosing to Give Birth

Manufacturer: The Alan Guttmacher Institute
ProductGroup: Book
Binding: Digital

Book Description

This digital document is an article from Teenagers' Pregnancy Intentions and Decisions: A Study of Young Women in California Choosing to Give Birth, published by The Alan Guttmacher Institute on December 1, 1999. The length of the article is 1429 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: Percentage of respondents, by selected measures related to pregnancy decision-making, according to age, race/ethnicity and county of residence.(teenage pregnancy and birth)(Illustration)(Statistical Data Included)
Publication: Teenagers' Pregnancy Intentions and Decisions: A Study of Young Women in California Choosing to Give Birth (Report)
Date: December 1, 1999
Publisher: The Alan Guttmacher Institute
Page: 30(1)

Article Type: Illustration, Statistical Data Included

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Race, ethnicity, gender, and generational factors associated with the coming-out process among gay, lesbian, and bisexual individuals. : An article from: The Journal of Sex Research

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Race, ethnicity, gender, and generational factors associated with the coming-out process among gay, lesbian, and bisexual individuals. : An article from: The Journal of Sex Research
Christian Grov , David S. Bimbi , Jose E. Nanin , and Jeffrey T. Parsons
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

General | Behavioral Sciences | Science | Subjects | Books

Book Description

This digital document is an article from The Journal of Sex Research, published by Thomson Gale on May 1, 2006. The length of the article is 5825 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.

From the author: Age at coming out among gay/lesbian/bisexual (GLB) persons and sexual debut with same-gendered partners has typically been investigated in samples that do not reflect the racial and ethnic diversity of these communities. Addressing this limitation, data were collected from a diverse sample of men and women attending large-scale GLB community events in New York and Los Angeles in 2003 (N = 2, 733). Compared to older cohorts, younger cohorts (18-24 year olds) of both men and women reported significantly earlier ages for sexual debut with same-gendered partners, and earlier ages for coming out to themselves and to others. Also, women began the process at later ages than men, as they reported coming out to themselves and sexual debut with a same-gender partner approximately two years later than men. There were no racial or ethnic differences in age out to self or others; however, people of color were less likely to be out to their parents. Service providers, sexuality educators, and researchers should attend to the diversity in experience of coming out among GLB populations as they relate to the individuals' gender, age, and racial and ethnic backgrounds.

Citation Details
Title: Race, ethnicity, gender, and generational factors associated with the coming-out process among gay, lesbian, and bisexual individuals.
Author: Christian Grov
Publication: The Journal of Sex Research (Magazine/Journal)
Date: May 1, 2006
Publisher: Thomson Gale
Volume: 43 Issue: 2 Page: 115(7)

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Book Description

This book focuses on the formulation of mathematical models for the light curves of eclipsing binary stars, and on the algorithms for generating such models. Since information gained from binary systems provides much of what we know of the masses, luminosities, and radii of stars, such models are acquiring increasing importance in studies of stellar structure and evolution. As in other areas of science, the computer revolution has given many astronomers tools that previously only specialists could use; anyone with access to a set of data can now expect to be able to model it. This book will provide astronomers, both amateur and professional, with a guide for - specifying an astrophysical model for a set of observations - selecting an algorithm to determine the parameters of the model - estimating the errors of the parameters It is written for readers with knowledge of basic calculus and linear algebra; appendices cover mathematical details on such matters as optimization, coordinate systems, and specific models. While emphasizing the physical and mathematical framework, the discussion remains close to the problems if actual implementation. It begins with an overview of the problem and a discussion of the observational data that form the basis of any model. The treatment then turns to the direct problem (computing the light curve and other observables from the a given set of parameters) and then to the indirect problem (determining a best-fit set of parameters from the data). The book concludes with chapters on specific models and approaches and the authors' views on the structure of future light- curve programs.

Light Curve Modeling of Eclipsing Binary Stars

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Light Curve Modeling of Eclipsing Binary Stars

Manufacturer: Springer
ProductGroup: Book
Binding: Hardcover

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ASIN: 0387979468

Book Description

In the two decades since the development of the first eclipsing-binary modeling code, new analytic techniques and the availability of powerful, sometimes dedicated computing facilities have made possible vastly improved determinations of fundamental and even transient stellar parameters. The scale of these developments, of course, raises questions about modeling tools, techniques, and philosophies, such as: Who will maintain and upgrade the codes? Will the codes be open to improvement by outsiders, and if so, how? And, indeed, what should be the goals of a modeling program? Such questions had not been aired for a long time and, for this reason alone, deserved to be discussed in as general a forum as the community provides. This volume contains material presented by Commission 42 (Close Binary Stars) during the International Astronomical Union's XXI General Assembly in Argentina, July 1991, and during IAU Colloquium 151, Cordoba, Argentina, August 1991. The techniques discussed include simulations of stellar bright and dark spots, streams, partial and complete stellar disks, prominences, and other features characterizing active stars; modeling of polarization parameters; models that use radial velocities as well as line profile simulations to model velocity field variation across stellar disks; the weighted effects of brightness asymmetries; and models for translucent eclipsing agents such as stellar winds.

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