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Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
by Carolin SeibertUncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only published in 2017 and is effective from the 2019 fiscal year. The author takes this as an opportunity to analyze and critically assess the differences between the US GAAP accounting regulation “FIN 48 – Accounting for Uncertainty in Income Taxes” and the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her analysis, the author also examines the problem areas arising from IFRIC 23 from the perspective of the German tax authorities, German business practice and German advisory practice.
Differences in Innovations for Assembled and Nonassembled Products
by James M. UtterbackThis chapter shows how patterns of innovation are similar and how they differ for assembled and nonassembled products.
Different: Escaping the Competitive Herd
by Youngme MoonEvery few years a book-through a combination of the author's unique voice, storytelling ability, wit, and insight-simply breaks the mold. Bill Bryson's A Walk in the Woods is one example. Richard Feynman's "Surely You're Joking, Mr. Feynman!" is another. Now comes Youngme Moon's Different, a book for "people who don't read business books. " Actually, it's more like a personal conversation with a friend who has thought deeply about how the world works . . . and who gets you to see that world in a completely new light. If there is one strain of conventional wisdom pervading every company in every industry, it's the absolute importance of "competing like crazy. " Youngme Moon's message is simply "Get off this treadmill that's taking you nowhere. Going tit for tat and adding features, augmentations, and gimmicks to beat the competition has the perverse result of making you like everyone else. " Different provides a highly original perspective on what it means to offer something that is meaningfully different-different in a manner that is both fundamental and comprehensive. Youngme Moon identifies the outliers, the mavericks, the iconoclasts-the players who have thoughtfully rejected orthodoxy in favor of an approach that is more adventurous. Some are even "hostile," almost daring you to buy what they are selling. The MINI Cooper was launched with fearless abandon: "Worried that this car is too small? Look here. It's even smaller than you think. " These are players that strike a genuine chord with even the most jaded consumers. In fact, almost every success story of the past two decades has been an exception to the rule. Simply go to your computer and compare AOL and Yahoo! with Google. The former pile on feature upon feature to their home pages, while Google is like an austere boutique, dominating a category filled with "extras. " Different shows how to succeed in a world where conformity reigns. . . but exceptions rule.
A Different Approach to Work Discipline: Models, Manifestations And Methods Of Behaviour Modification
by Marek BugdolProviding insight into the currently applied models, basic definitions and functions of work discipline systems within organisations, this book analyses the risks, limitations and the potential of developing organisational discipline structures. It examines various examples and manifestations of unethical and criminal behaviour in the workplace and places special emphasis on informal punishment structures and the conditions under which they occur. Difficult topics are tackled including sabotage, theft, bullying, financial fraud, sexual harrassment and blackmail. Assessing the effectiveness of work discipline systems upon organisational behaviour, this innovative book offers practical solutions for managers, as well as new approaches for those studying human resource management.
Different Crimes, Different Criminals: Understanding, Treating and Preventing Criminal Behavior
by Wendy Povitsky Doris Layton Mackenzie Lauren O'Neill Summer AcevedoThis book focuses on the importance of incorporating both sociological and psychological viewpoints in the understanding of criminal behavior. It identifies and explains emerging criminal offenders within the criminal justice system, examining the individual differences that make different types of offenders unique.
Different Forms of Microcredit and Social Business: Microfinance in Global History from the Late Medieval to the Modern (Palgrave Studies in the History of Finance)
by Paola Avallone Donatella StrangioThis edited collection discusses the evolution of microfinance and social business from the late medieval period to the modern era. The book fills a gap in financial history by exploring lesser-known, informal forms of credit granted to the poorest people, which have often not been recorded in writing. The book highlights the particularly innovative forms of credit developed in Italy, but also includes global contributions on the presence of microfinance and social business across Europe, Asia, and the Middle East. This book illuminates for different countries and periods forms of financial assistance available for those not deemed as creditworthy – whether through the institution of the Monti di Pietà, an Italian credit instrument of the late Middle Ages, loans granted by shopkeepers, pawnbroking, or mutual aid distributed by lottery or religious institutions. The geographical diversity of the chapters enables comparative analyses to be drawn between different forms of credit and financial systems as they developed over a long period. The research presented offers new perspectives for contemporary microfinance, as well as reconstructing the experience of those living in poverty in a range of social, economic and religious contexts. The book will be of interest to a broad readership, including those working in financial, economic and social history.
Different, Not Less: Inspiring Stories of Achievement and Successful Employment From Adults With Autism, Asperger's, and ADHD
by Temple Grandin Tony Attwood<p>Temple Grandin offers the world yet another great work, an inspiring and informative book that offers both hope and encouragement. <p>In these pages, Temple presents the personal success stories of fourteen unique individuals that illustrate the extraordinary potential of those on the autism spectrum. <p>One of Temple’s primary missions is to help people with autism, Asperger’s Syndrome, and ADHD tap into their hidden abilities. Temple chose these contributors from a wide variety of different skill sets to show how it can be done. Each individual tells their own story in their own words about their lives, relationships, and eventual careers. The contributors also share how they dealt with issues they confronted while growing up, such as bullying, making eye contact, and honing social skills. <p><i>Different...Not Less</i> shows how, with work, each of the contributors: <p> <li>Found invaluable mentors <li>Learned skills necessary for employment when young <li>Became successfully employed <li>Developed self-confidence <li>Faced the challenges of forming and maintaining relationships (and sometimes) Raised families</li> </p>
Different Perspectives in Design Thinking
by Yvonne ErikssonGlobalization and digitalization are buzz words in contemporary society. They affect both our private and our professional lives. Society has become more diverse with easier access to information and to virtual platforms that gives us opportunity to be in touch with colleagues, friends, family, etc. at any time. A complex environment is emerging wherein internet of things and big data are being integrated with products, production systems, healthcare, and daily activity and play an important part in decision making. This has an impact on future designs and the role of designers. Responsible designers with a holistic perspective are needed.The book highlights several aspects of design thinking such as Information Design and Critical Design. The meaning of culture, gender and disabilities are also discussed. The functions of Information Design are changing from ‘showing the way’, instruction manuals and graphic design. It will affect among others, healthcare technology, smart products and Industry 4.0. Design thinking perspective that includes users from the entire chain and from the producer to the end user of the product or service, is needed. This will also require gender and culture issues to be taken into consideration in designing products and services. Design thinking methods and critical aspects of design will contribute to an inclusive society.
Different Perspectives on the Syrian Reality: Research in the Diverse Fields of Syrian Culture
by Ettijahat Independent CultureThis unique collection from Syria presents research papers focusing on topics in cultural research that are relevant to the current Syrian situation, especially with regard to the fundamental changes in the relationship of Syrians to the society they live in and the dynamic transformations they are witnessing. Through these inside views, the volume offers a fascinating alternative narrative of the current societal context in Syria. It comprises the following papers:1. Features of the Home in a Refugee Camp: An Applied Study of the Al-Jarahiya Camp (by Alina Oueishek)2. The Tormented Body Imagery in Contemporary Syrian Plastic Art (by Mohammad Omran)3. Children in the Shadow of the Islamic State: Jihadi Schooling and Recruitment under the Darkness of the Islamic State (by Wasim Al-Salti)4. Political Stereotypes during the Syrian Uprising (by Hani Al-Telfah).
Different Roles for Different Boards: Rethinking Board Design
by Jay W. Lorsch Colin B. CarterDefining the role of a board is the first step in effective board design. This chapter provides a framework to help boards think about what their duties should be.
A Different Transition Path: Ownership, Performance, and Influence of Chinese Rural Industrial Enterprises (Studies on Industrial Productivity: Selected Works #8)
by Chenggang XuOriginally published in 1995 this volume examines and analyzes the factors that have made the township-village enterprise (TVE) such a driver of growth in the Chinese economy in recent years. The book analyzes the background of the TVE and discusses regional differences in TVE efficiency as well as examining the apparent contradiction of the success of the TVE despite the lack of well-defined property rights. Issues of rural-rural and rural-urban migration phenomena are discussed and the differences discussed between the Chinese economy and those of other developing nations.
A Different Vision: African American Economic Thought, Volume 1 (African American Economic Thought Ser. #Vol. 1)
by Thomas D. BostonFirst published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.
A Different Vision: Race and Public Policy, Volume 2 (African American Economic Thought Ser. #Vol. 2)
by Thomas D. BostonFirst published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.
A Different Way to Formulate Your Business Strategy: Seven Tenets of a Strategy for Sustainability
by Adam WerbachIf organizations hope to survive in a rapidly changing world faced with diminishing resources, growth of the human population, and other formidable challenges, they must increase internal and external transparency, engage their great repositories of knowledge and talent, and connect more purposefully to the social, economic, environmental, and cultural systems in which they do business. They must create strategies for sustainability. In this chapter, leading environmentalist and sustainability expert Adam Werbach looks at cautionary tales of several companies that were supposedly "built to last," but were really not that sustainable after all, and describes a different approach to formulating a strategy that places long-term thinking at the core of the endeavor. This chapter was originally published as chapter 1 of "Strategy for Sustainability: A Business Manifesto."
Differential Diagnoses
by Paul V. DuttonAlthough the United States spends 16 percent of its gross domestic product on health care, more than 46 million people have no insurance coverage, while one in four Americans report difficulty paying for medical care. Indeed, the U. S. health care system, despite being the most expensive health care system in the world, ranked thirty-seventh in a comprehensive World Health Organization report. With health care spending only expected to increase, Americans are again debating new ideas for expanding coverage and cutting costs. According to the historian Paul V. Dutton, Americans should look to France, whose health care system captured the World Health Organization's number-one spot. In Differential Diagnoses, Dutton debunks a common misconception among Americans that European health care systems are essentially similar to each other and vastly different from U. S. health care. In fact, the Americans and the French both distrust "socialized medicine. " Both peoples cherish patient choice, independent physicians, medical practice freedoms, and private insurers in a qualitatively different way than the Canadians, the British, and many others. The United States and France have struggled with the same ideals of liberty and equality, but one country followed a path that led to universal health insurance; the other embraced private insurers and has only guaranteed coverage for the elderly and the very poor. How has France reconciled the competing ideals of individual liberty and social equality to assure universal coverage while protecting patient and practitioner freedoms? What can Americans learn from the French experience, and what can the French learn from the U. S. example? Differential Diagnoses answers these questions by comparing how employers, labor unions, insurers, political groups, the state, and medical professionals have shaped their nations' health care systems from the early years of the twentieth century to the present day.
Differential Games in Industrial Economics
by Luca LambertiniGame theory has revolutionised our understanding of industrial organisation and the traditional theory of the firm. Despite these advances, industrial economists have tended to rely on a restricted set of tools from game theory, focusing on static and repeated games to analyse firm structure and behaviour. <P><P>Luca Lambertini, a leading expert on the application of differential game theory to economics, argues that many dynamic phenomena in industrial organisation (such as monopoly, oligopoly, advertising, R&D races) can be better understood and analysed through the use of differential games. After illustrating the basic elements of the theory, Lambertini guides the reader through the main models, spanning from optimal control problems describing the behaviour of a monopolist through to oligopoly games in which firms' strategies include prices, quantities and investments. <P>This approach will be of great value to students and researchers in economics and those interested in advanced applications of game theory.<P> Explains the mathematical treatment of the core models.<P> Covers growth theory, environmental and resource economics and international trade.<P> Includes a tutorial on optimal control and differential game theory.<P>
Differentiate or Die
by Jack Trout Steve RivkinA newly revised and expanded edition of the revolutionary business classic, Differentiate or Die, Second Edition shows you how to differentiate your products, services, and business in order to dominate the competition. Veteran marketing guru Jack Trout uses real-world examples and his own unique insight to show you how to bind customers to your products for long-term success and loyalty. This edition includes new case studies, new research, and updated examples from around the world.
Differentiated Teacher Evaluation and Professional Learning: Policies and Practices for Promoting Career Growth (Palgrave Studies on Leadership and Learning in Teacher Education)
by Mary Lynne Derrington Jim BrandonThis book discusses teacher evaluation and how it can provide the foundations for professional development. The editors and contributors illustrate how teachers with varying levels of expertise, experience and learning needs can benefit from differentiated evaluation and professional development designed to help them reach their full potential. The book examines various aspects of differentiation including levels of experience from pre-service to veteran, practices of school principals as they supervise and evaluate staff, and wider education policies that can support or hinder differentiation. Providing fascinating insights into how teacher evaluation policies can support practice in a variety of contexts, this timely collection will be of interest and value to students and scholars of teacher evaluation and professional development.
The Differentiated Workforce
by Richard W. Beatty Brian E. Becker Mark A. HuselidDo you think of your company's talent as an investment to be managed like a portfolio? You should, according to authors Becker, Huselid, and Beatty, if you're interested in strategy execution.Many companies fall into the trap of spending too much time and money on low performers, while high performers aren't getting the necessary resources, development opportunities, or rewards. In The Differentiated Workforce, the authors expand on their previous books, The HR Scorecard and The Workforce Scorecard, and recommend that you manage your workforce like a portfolio - with disproportionate investments in the jobs that create the most wealth. You'll learn to:Rise above talent management "best practice" and instead create a differentiated workforce that can't be easily copied by competitorsDifferentiate those capabilities in your company that are truly strategicIdentify your wealth-creating "A" positionsCreate a new relationship between HR and line managers, and articulate the role each plays in a differentiated workforce strategyDevelop the right measures for your organizationBased on two decades of academic research and experience working with hundreds of executives, The Differentiated Workforce gives you the tools to translate your talent into strategic impact.
The Differentiation of Talent: Rethinking Performance Management
by Dick GroteTruthfully evaluating the quality of people's performance-and their potential-allows organizations to make critically important talent management decisions. Unlike conventional performance appraisal, forced ranking is a management process that requires managers to assess how well people performed compared with how well other people performed. It both demands and guarantees differentiation.
Differentiation Strategy: Winning Customers by Being Different
by Kevin W. HoltThis comprehensive and richly illustrated book explains how to create a differentiation strategy—a strategy for being different in a way that causes customers to prefer your products and services to those of your competitors. Filled with frameworks, tools, and templates, this book will enable you to create a compelling answer to your customers’ most fundamental question: Why should I buy from you instead of your competitors? What makes you different? The first half of the book provides an in-depth analysis of the concepts and principles that underlie the practice of differentiation, including the meaning of competitive advantage, competitive strategy, and customer-perceived value. The second half of the book explains how to create a differentiation strategy by identifying the target of your strategy, using customer research and creative problem-solving to design a unique offering, devising a value proposition that emphasizes a key benefit and the reasons to believe you will deliver the benefit, and designing the activity system that will implement your differentiation strategy. Business leaders in companies large and small, business students, and leaders in government, higher education, and the non-profit sector will gain a deep understanding of all that goes into creating a successful, difficult-to-copy differentiation strategy.
Difficult Conversations: How to Discuss What Matters Most
by Bruce Patton Sheila Heen Douglas Stone"What is a difficult conversation? Asking for a raise. Ending a relationship. Saying ""no"" to your boss or spouse. Confronting disrespectful behavior. Apologizing. Conversations we dread, and often handle clumsily as a result, are part of all our lives: in boardrooms and family rooms, across the negotiation table and the dinner table. Now, Difficult Conversations teaches us how to handle these dialogues with more success and less anxiety. How does it work? Based on fifteen years of research and consultations with thousands of people, Difficult Conversations pinpoints what works. The authors discovered that regardless of context, the same small but crucial errors are what trip us up--and a few key adjustments can make all the difference. * The role of emotions--ours and theirs * The impact of what is said and what is not said * Why admitting our mistakes will put us in a stronger position * The truth behind the myth that women are better at expressing their emotions than men * How to respond productively in the face of personal attacks Who is this for? Filled with examples from everyday life, Difficult Conversations is certain to be a
Difficult Conversations: How to Discuss What Matters Most
by Bruce Patton Sheila Heen Douglas StoneThe 10th-anniversary edition of the New York Times business bestseller-now updated with "Answers to Ten Questions People Ask" We attempt or avoid difficult conversations every day-whether dealing with an underperforming employee, disagreeing with a spouse, or negotiating with a client. From the Harvard Negotiation Project, the organization that brought you Getting to Yes, Difficult Conversations provides a step-by-step approach to having those tough conversations with less stress and more success. you'll learn how to:· Decipher the underlying structure of every difficult conversation· Start a conversation without defensiveness· Listen for the meaning of what is not said· Stay balanced in the face of attacks and accusations· Move from emotion to productive problem solving