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Adolescents, Cultures, and Conflicts: Growing Up in Contemporary Europe (MSU Series on Children, Youth and Families #Vol. 3)
by Jari-Erik NurmiFirst published in 1998. Adolescent development and well-being are both affected by socio-political change, political violence, immigrant status and various types of cultural, social and institutional diversity. These are realities faced by many adolescents in Europe today. This book examines these circumstances, and also the impact of recent socio-political changes in Eastern Europe and conflicts in Northern Ireland. Adolescent identities are looked at, as well as the effects of prejudice towards immigrant youths from their host societies.
Adolescents, Family and Consumer Behaviour: A Behavioural Study of Adolescents in Indian Urban Families (Routledge Focus on Business and Management)
by Harleen Kaur Chandan Deep SinghBuying decision making is a complicated process, in which a consumer’s decision is under the influence of others. The buyer’s decision making is directed in such a way that they must act as a consumer in society. Media and family are key socializing agents for adolescents. Moreover, changes in the socio-cultural environment in India necessitate that adolescents’ influence in family’s buying decision making should be investigated. In comparison to Western society, Indian society is quite different when compared in terms of family composition and structure, behavior, values and norms which impact adolescents’ buying decision making. Adolescents, Family and Consumer Behaviour studies the role of consumer socialization agents for adolescents, examining socio-economic factors that influence adolescents’ buying decision making in Indian urban families. It aims to discover the influence tactics that adolescents employ and to qualitatively analyse how marketers in turn influence adolescents. It addresses the topics with regard to strategic management and marketing and will be of interest to researchers, academics, practitioners, and students in the fields of management, entrepreneurship, small business management, and human resource management.
Adolph Coors in the Brewing Industry
by Pankaj GhemawatDescribes a company that had traditionally followed a strategy quite distinct from its major competitors', its eventual decision to imitate them, and its subsequent performance.
Adopting Agile Across Borders: A Guide to Navigating Cultural Complexity in Agile Teams and Organizations
by David Spinks Glaudia CalifanoPeople are conditioned culturally from an early age, with each of us developing a set of values and behaviors that differ from those in other parts of the world. When adopting Agile, do cultural behaviors and values prevail, or is there a universal “Agile culture”? How have people from different cultures adopted Agile to suit them? Are some cultures naturally more suited to adopting Agile than others? Adopting Agile Across Borders answers all of that and more. Teams in all industries are more globally distributed and diverse than ever. Authors Glaudia Califano and David Spinks reveal how people across the world have embraced Agile values alongside their own cultural values, and what this means for the adoption of Agile. In Adopting Agile Across Borders, a rich array of experiences are shared through real-life stories told by members of the global Agile community. Whether you are an Agile practitioner, a product manager, HR personnel, or simply someone interested in leading people more effectively, this book provides essential teamwork insights across the board. Califano and Spinks showcase case studies from around the world to address the opportunities provided by ever greater mobility and advances in technology. Adopting Agile Across Borders is here to ready you for a diverse, more connected future.What You Will LearnGain an awareness and understanding of different cultural types, behaviours, and communication styles See how diversity spans a much wider set of factors than nationality, race, and genderDiscover how multi-cultural Agile teams can reach high-performing states by acknowledging their diversity and finding ways to better integrate with one anotherWho This Book Is ForAgile practitioners, scrum masters, Agile coaches, product owners, team members, product managers, and anyone responsible for, or interested in, leading people.
Adopting Biometric Technology: Challenges and Solutions
by Ravindra DasMany types of security technologies are currently in use, with biometrics being one of the latest and most cutting-edge forms that has been produced for mass application. Biometrics, while intriguing, is often broached with hesitation and poor understanding. Adopting Biometric Technology: Challenges and Solutions advocates increased implementation of biometric technology areas of the world where it has been least accepted, particularly in the United States. This book looks at several specific applications of biometric technology, challenging issues that have obstructed the use of biometrics in security and offering realistic solutions for increasing its worldwide utilization. It is divided into three sections, with the first discussing societal barriers against the adoption of biometric technology in security. The second section presents case studies of specific applications, such as e-passports and e-voting, that have already been implemented and could be expanded into regions where usage is low. The third section lays out a case for the general practicality and value that biometrics offers to relevant business sectors, including the benefits of implementing the currently controversial technology in place of the conventional forms of verification. While biometric technology has been poorly accepted and adopted in the United States as well as other developed nations, it is already a popular tool in developing nations in Asia, Africa, and Eastern Europe. Adopting Biometric Technology examines the societal resistance hindering the broader usage of biometrics and provides practical solutions for overcoming those barriers while showing how its increased application would be overall advantageous.
Adopting Elixir: From Concept to Production
by Bruce Tate Jose Valim Ben MarxAdoption is more than programming. Elixir is an exciting new language, but to successfully get your application from start to finish, you're going to need to know more than just the language. The case studies and strategies in this book will get you there. Learn the best practices for the whole life of your application, from design and team-building, to managing stakeholders, to deployment and monitoring. Go beyond the syntax and the tools to learn the techniques you need to develop your Elixir application from concept to production. Learn real-life strategies from the people who built Elixir and use it successfully at scale. See how Ben Marx and Bleacher Report maintain one of the highest-traffic Elixir applications by selling the concept to management and delivering on that promise. Find out how Bruce Tate and icanmakeitbetter hire and train Elixir engineers, and the techniques they've employed to design and ensure code consistency since Elixir's early days. Explore customer challenges in deploying and monitoring distributed applications with Elixir creator Jose Valim and Plataformatec. Make a business case and build a team before you finish your first prototype. Once you're in development, form strategies for organizing your code and learning the constraints of the runtime and ecosystem. Convince stakeholders, both business and technical, about the value they can expect. Prepare to make the critical early decisions that will shape your application for years to come. Manage your deployment with all of the knobs and gauges that good DevOps teams demand. Decide between the many options available for deployment, and how to best prepare yourself for the challenges of running a production application. This book picks up where most Elixir books leave off. It won't teach you to program Elixir, or any of its tools. Instead, it guides you through the broader landscape and shows you a holistic approach to adopting the language. What You Need: This book works with any version of Elixir.
Adopting Full Dollarization in Postconflict Economies: Would the Gains Compensate for the Losses in Liberia?
by Liliana Schumacher Jiro HondaThis paper discusses whether adopting the U.S. dollar as the sole legal tender could help Liberia, a postconflict economy, to boost growth and strengthen fiscal discipline. In view of the performance of exchange rate regimes in many countries and Liberia's own experience with dollarization, we conclude that Liberia should not adopt full dollarization for the following reasons: (i) the alleged benefits voiced by the proponents of dollarization, in terms of enhanced fiscal discipline and faster economic growth, are not supported by the empirical evidence; (ii) dollarization would increase the Liberian economy's vulnerability to external shocks and Liberia's social fragility; (iii) banks in fully dollarized economies face additional capitalization requirements that Liberian banks cannot meet at present; and (iv) dollarization would be costly in terms of real resources because of the loss of seigniorage.
Adopting and Adapting Innovation in Japan's Digital Transformation (Economics, Law, and Institutions in Asia Pacific)
by Anshuman Khare William W. BaberThis book explores how the business transformation taking place in Japan is influenced by the digital revolution. The chapters present approaches and examples from sectors commonly understood to be visible arenas of digital transformation—3D printing and mobility, for instance—as well as some from not-so-obvious sectors, such as retail, services, and fintech.Business today is facing unprecedented change especially due to the adoption of new, digital technologies, with a noticeable transformation of manufacturing and services. The changes have been brought by advanced robotics, the emergence of artificial intelligence, and digital networks that are growing in size and capability as the number of connected devices explodes. In addition, there are advanced manufacturing and collaborative connected platforms, including machine-to-machine communications. Adoption of digital technology has caused process disruptions in both the manufacturing and services sectors and led to new business models and new products. While examining the preparedness of the Japanese economy to embrace these changes, the book explores the impact of digitally influenced changes on some selected sectors from a Japanese perspective. It paints a big picture in explaining how a previously manufacturing-centric, successful economy adopts change to retain and rebuild success in the global environment. Japan as a whole is embracing, yet also avoiding—innovating but also restricting—various forms of digitalization of life and work. The book, with its 12 chapters, is a collaborative effort of individuals contributing diverse points of view as technologists, academics, and managers.
Adopting the Euro in Central Europe
by Susan Schadler Paulo Drummond Louis Kuijs Zuzana Murgasova Rachel Van ElkanUpon entry into the European Union (EU), countries become members of the Economic and Monetary Union (EMU), with a derogation from adopting the euro as their currency. This paper examines likely economic developments and policy challenges for the five former transition countries in central Europe (the Czech Republic, Hungary, Poland, the Slovak Republic and Slovenia) which joined the EU in May 2004. These economies operate independent monetary policies but have not yet achieved policy convergence with the rest of the euro area.
Adoption of EU Business and Human Rights Policy: The Use of Discretion in the National Transposition of EU Directives (Contributions to Political Science)
by Peter DrahnThis book explores how and why the transposition of EU directives in the new and contentious policy area ‘Business and Human Rights’ differs between member states. It reveals the extent to which individual member states are pursuing diverging approaches in dealing with the ‘discretionary space’ in EU directives, and highlights theoretical and political explanations. Drawing on historical institutionalism and rational choice institutionalism, the book establishes a link between the degree of corporatism in a given political economy and government behaviour in terms of Business and Human Rights policy. Moreover, it identifies political salience within the policy subsystem as a pertinent factor for explaining national transposition outcomes.
Adoption of LMS in Higher Educational Institutions of the Middle East (Advances in Science, Technology & Innovation)
by Hassan Qudrat-Ullah Rashid A. KhanThis book discusses the adoption of learning management systems (LMS) in higher education institutions. It presents influential predictors that may impact instructors’ behavioral intention to adopt learning management systems in the context of Arab culture, as well as a unique model of technology acceptance that draws on and combines previous technology adoption models (i.e., a modified unified theory of acceptance and use of technology model – UTAUT2). Moreover, this study extends the UTAUT2 model by including Hofstede’s (1980) cultural dimensions, and technology awareness as the moderators of the model. It also describes the explanatory technique approach used to collect quantitative data from the instructors at higher education institutions in Saudi Arabia and were analyzed with structural equation modeling using SPSS/Amos software. The findings revealed that facilitating conditions were the strongest predictor of behavioral intention to adopt an LMS, followed by performance expectancy and hedonic motivation, technology awareness, and cultural dimensions exerted a moderating influence on instructors’ behavioral intention to use LMS in their teaching. By including new constructs, this becomes the first study of its kind exploring instructors’ use of LMS in Higher Educational Institutions of Saudi Arabia and other countries of the Middle East. It offers practical insights for a broad range of researchers and professionals at higher education institutions and serves as a reference guide for designers of learning management systems (e.g., blackboard systems), policymakers, and the Ministry of Education staff.
Adoptive Management Innovation
by Haifen LinThis book discusses adoptive management innovation, which has been successfully implemented in other areas. It proposes a theory on this field by considering the importance and popularity of adoptive management innovation in China and around the globe, and focusing on its nature. It also establishes a process framework through which adoptive management innovation occurs, explores how individual characteristics of individual managers affect their adoption decision, examines the effects of a firm’s dynamic capability on each phase of adoptive innovation, and addresses how intangible management innovation supports the process of tangible product innovation to produce effects. By exploring the process, adoption decision, drivers and effects of adoptive management innovation, the book offers abundant applications for managerial practice
Adrian Ivinson at the Harvard Center for Neurodegeneration and Repair
by Robert Steven Kaplan Ayesha KanjiAdrian Ivinson is the director of Harvard Center for Neurodegeneration and Repair (HCNR), a not-for-profit research center at the Harvard Medical School (HMS). The center was started in late 2000 with a gift of $37.5 million from an anonymous donor. Its mandate was to conduct research that could lead to actual treatments for neurodegenerative disease (i.e., ALS, Parkinson's, Alzheimer's, MS, and Huntington's) and do so by encouraging collaboration among researchers in the HMS community. When Ivinson takes the helm in 2001, he finds a dysfunctional center with little organization or structure. In addition, he has little formal authority to make changes and he must navigate the complex culture of the HMS neurological research community as well as the HMS academic culture. Demonstrates Ivinson's efforts to develop HCNR as a catalyst for aligning scientific researchers in the HMS community by creating incentives for innovation and collaboration. Also, profiles the issues he faces as general manager at various stages of the organization's development--and how his style, priorities, and approach must change as the needs of the organization change. Provides an opportunity for action planning to address the major issues facing the HCNR at the end of 2005. Focuses on organizational culture, alignment, leadership style/fit, and change management.
Adrian Shooter: A Life in Engineering and Railways
by Adrian ShooterThis book is the tale of a small boy from Surrey who had a fascination with anything on wheels and, also, loved to learn about people and what motivated them. He read a lot about railways and was excited by the innovations of our nineteenth-century predecessors. When the Beeching report came out in 1963, he decided that he wanted to be a part of the new order and help bring back some of that excitement. He describes his upbringing and paints a picture of the 'greyness' of the 1950s and then takes the reader on a voyage of discovery into the world of 1960's engineering before he joined British Railway in 1970.The view from the inside presents readers with a whole new picture of what was really going on within British Rail at various levels. Much that is reported has never before been published and the reasons for many decisions on previously opaque matters are explained.The author was cautioned by his school careers master to be wary of saying what he really thought. It seems that this piece of advice has not been heeded.
Adrift: America in 100 Charts
by Scott GallowayFrom bestselling author, CNN+ host of No Mercy, No Malice, and NYU business school professor Scott Galloway comes an urgent examination of the future of our nation – and how we got here. <p><p>We are only just beginning to reckon with our post-pandemic future. As political extremism intensifies, the great resignation affects businesses everywhere, and supply chain issues crush bottom lines, we’re faced with daunting questions: Is our democracy under threat? How will Big Tech change our lives? What does job security look like for me? America is on the brink of massive change—change that will disrupt the workings of our economy and drastically impact the financial backbone of our nation: the middle class. <p><p>In Adrift, Galloway looks to the past —from 1945 to present day—to explain just how America arrived at this precipice. Telling the story of our nation through 100 charts, Galloway demonstrates how crises such as Jim Crow, World War II, and the Stock Market Crash of 2008, as well as the escalating power of technology, an entrenched white patriarchy, and the socio-economic effects of the pandemic, created today’s perfect storm. Adrift attempts to make sense of it all, and offers Galloway’s unique take on where we’re headed and who we’ll become, touching on topics as wide-ranging as online dating to minimum wage to the American dream. Just as in 1945 and 1980, America is once again a nation at a crossroads. This time, what will it take for our nation to keep up with the fast and violent changes to our new world? <p> <b>New York Times Bestseller</b>
Ads, Fads, And Consumer Culture: Advertising's Impact On American Character And Society
by Arthur Asa BergerThe sixth edition of this approachable text draws on both academic and applied perspectives to offer a lively critique of contemporary advertising’s effects on American character and culture. Berger explains how advertising works by employing a psycho-cultural approach, encouraging readers to think about advertisements and commercials in more analytical and profound ways. The sixth edition features updated statistics, two new chapters, and new discussions of the role of brands, social media, non-binary perspectives on gender, advertising and the 2020 election, the problem of self-alienation, and how all these elements relate to consumption. Berger also considers the Values and Lifestyle (VALS) and Claritas typologies in marketing. Distinctive chapters examine the “1984” Macintosh commercial, a Fidji perfume advertisement, and a moisturizer advertisement from semiotic, psychoanalytic, sociological, Marxist, mythic, and feminist perspectives. Ads, Fads, and Consumer Culture provides an accessible overview of advertising in the United States, spanning issues as diverse as sexuality, politics, market research, consumer culture, and more, and helps readers understand the role that advertising has played, and continues to play, in all our lives.
Adult Development and Organizational Leadership
by Robert Kegan Lisa LaheyWhat will distinguish your leadership from others' in the years ahead? The authors of this chapter believe it will be your ability to develop yourself, your people, and your teams. They apply adult development theories-debunking the belief that the human brain slows in its ability to adapt and learn by the age of thirty-to the concept of leadership development. They argue that the field has overemphasized "leadership" and underemphasized "development." Consequently, the incubator necessary for effective leadership development-namely, the human brain and its ability to achieve greater and greater levels of mental complexity as it matures-remains unaddressed. They describe three age-related plateaus in adult mental development: the socialized mind, the self-authoring mind, and the self-transforming mind-and use compelling graphs and study results to show how the unique characteristics of each plateau might play out amidst the everyday demands of leadership. This chapter was originally published as Chapter 26 of "Handbook of Leadership Theory and Practice: A Harvard Business School Centennial Colloquium."
Adult Education as Empowerment: Re-imagining Lifelong Learning through the Capability Approach, Recognition Theory and Common Goods Perspective (Palgrave Studies in Adult Education and Lifelong Learning)
by Pepka Boyadjieva Petya Ilieva-TrichkovaThis book re-imagines the essence and role of adult education at both the individual and societal levels. It provides arguments for understanding adult education as a process of agency and empowerment, which has not only instrumental but intrinsic and transformative roles to play. This book brings together ideas from the capability approach with insights from recognition theory; the embeddedness approach; the political economic perspective for understanding public and private goods and the common goods perspective. The analysis draws on data from large-scale international studies – alongside qualitative data - and adopts a wide-ranging European comparative perspective. The book develops original instruments for measuring different dimensions of adult education as a common good, and its realisation in different social contexts. It is aimed at academics, students, practitioners, and policy makers interested in adult and/or higher education and the social justice perspective to human life.
Adult Learner at Work: The challenges of lifelong education in the new millenium
by Robert BurnsKnowledge is one of today's few meaningful resources. Equip yourself to ride the rollercoaster of racing change, globalism and technological super-innovation that is life and work in our age.Completely revised and updated for the 2000s, The Adult Learner at Work, 2nd edition is for educators, trainers and managers who want to stay in touch with the latest thinking in their fields. Dr Robert Burns explains the important changes that have swept through the field of post-compulsory education and the worldwide swing to the lifelong learning as the gateway to a learning society. When work, education and life satisfaction can truly intermesh, sustainable prosperity becomes achievable. Robert Burns explores such questions as:* What conditions have created lifelong learning, learning societies and learning organisations?* How have government and business responded?* What methods and processes enhance the learning potential of adults?* How can we motivate adults to learn?* What are the effects of advancing age on our ability to learn?* Is competency training an effective tool for encouraging learning?This new edition examines how and why we must facilitate the learning potential of all members of society. The Adult Learner at Work, 2nd edition provides an attractive vision of the development of learning environments in the workplace and the community setting-integrating skill learning and personal development using well founded principles of adult learning.
Adult Learning: Linking Theory and Practice
by Sharan B. Merriam Laura L. BieremaSolidly grounded in theory and research, but concise and practice-oriented, Adult Learning: Linking Theory and Practice is perfect for master's-level students and practitioners alike. Sharan Merriam and Laura Bierema have infused each chapter with practical applications for instruction which will help readers personally relate to the material. The contents covers:Adult Learning in Today's WorldTraditional Learning TheoriesAndragogySelf-Directed LearningTransformative LearningExperience and LearningBody and Spirit in LearningMotivation and LearningThe Brain and Cognitive FunctioningAdult Learning in the Digital AgeCritical Thinking and Critical PerspectivesCulture and ContextDiscussion questions and activities for reflection are included at the end of each chapter.
Adults in the Room: My Battle with the European and American Deep Establishment
by Yanis VaroufakisThe former Greek finance minister’s “deeply personal and very well written” account of negotiations over the Greek debt crisis (Financial Times).A #1 International BestsellerWhat happens when you take on the establishment? In Adults in the Room, the renowned economist and former finance minister of Greece Yanis Varoufakis gives the full, blistering account of his momentous clash with the mightiest economic and political forces on earth.After being swept into power with the left-wing Syriza party, Varoufakis attempts to renegotiate Greece’s relationship with the EU—and sparks a spectacular battle with global implications. Varoufakis’s new position sends him ricocheting between mass demonstrations in Athens, closed-door negotiations in drab EU and IMF offices, and furtive meetings with power brokers in Washington, D.C. He consults and quarrels with Barack Obama, Emmanuel Macron, Christine Lagarde, the economists Larry Summers and Jeffrey Sachs, and others, as he struggles to resolve Greece’s debt crisis without resorting to punishing austerity measures. But despite the mass support of the Greek people and the simple logic of Varoufakis’s arguments, he succeeds only in provoking the fury of Europe’s elite.Varoufakis’s unvarnished memoir is an urgent warning that the economic policies once embraced by the EU and the White House have failed—and spawned authoritarianism, populist revolt, and instability throughout the Western world. Adults in the Room is an extraordinary tale of brinkmanship, hypocrisy, collusion, and betrayal that will shake the global establishment to its foundations.“A gripping tale of an outspoken intellectual’s sudden immersion in high-stakes politics. . . . Varoufakis does a magnificent job of evoking the absurdities and frustrations of his tenure.” —Justin Fox, New York Times Book Review“Usually, books that are this heavily invested in financial minutiae don’t exactly keep you up at night, but Varoufakis’s account has the narrative drive of a rollicking detective novel.” —Stan Persky, The Los Angeles Review of Books
Advance in Barley Sciences: Proceedings of 11th International Barley Genetics Symposium (Advanced Topics In Science And Technology In China Ser.)
by Chengdao Li Guoping Zhang Xu LiuAdvance in barley sciences presents the latest developments in barley sciences. It collects 39 papers submitted to the 11th International Barley Genetics Symposium, and covers all presentation sessions of the conference, i.e., barley development and economy, utilization of germplasm, genetic resources and genetic stocks, end-uses, biotic stress tolerance, abiotic stresses, new and renewed breeding methodology, barley physiology, breeding success stories, barley genomics and all other '-omics.' Th e information will be useful for barley breeders, brewers, biochemists, molecular geneticists and biotechnologists. Th is book may also serve as reference text for students and scientists engaged in barley research. Dr. Guoping Zhang is a barley breeder and crop physiologist at the Department of Agronomy, Zhejiang University, China. Dr. Chengdao Li is a senior molecular geneticist and barley breeder at the Department of Agriculture and Food, Western Australia, Australia. He is also an adjunct professor at Murdoch University of Australia and Zhejiang University. Dr. Xu Liu, a member of the China Academy of Engineering, is a plant resources researcher at the Chinese Academy of Agricultural Sciences.
Advance: The Ultimate How-To Guide For Your Career
by Gary BurnisonThe how-to guide for your career In his previous book, Lose the Resume, Land the Job, author Gary Burnison exposed the myths and the ineffective thinking around how to land the job you really want. Now, in Advance, he takes readers through the next stage—advancing in their careers. Advance is extremely timely and topical in today's do-it-yourself career development world. Average job tenure has fallen to about four years on average and often only one or two years for younger professionals. These "career nomads" simply aren't around long enough to access career development from their employers. On the other end of the workplace spectrum, many employees find themselves stuck in one job without a promotion, without any raise to speak of, and with no opportunities to learn and grow. In Advance, Burnison lays out a mosaic of "how-to" advice that applies every day and at every level—the skills and behaviors that help people navigate their careers and stand out among the crowd. He takes on a "Top 20" of career must-haves: managing for the first time, engaging in the "money conversation" with your boss, dealing with difficult bosses (without quitting), coping with coworkers (without losing your mind), making presentations (that don't put people to sleep), mastering digital communication (and avoiding emails that will get you fired), thinking globally (without leaving your office), taking an overseas assignment, meeting senior leaders for the first time (without putting your foot in your mouth), navigating political waters (without sinking your career), reading and fitting in with the culture, and more. • Wisdom on taking your career to the next level • Career development tips • Guidance on being seen and heard • Written by the CEO of one of the world’s largest management consulting firms Whether you’re just starting your career, high up on the ladder, or “stuck” anywhere in between, Advance gives you the know-how to get on a path to where you want to go.
Advanced Accounting
by Timothy S. Doupnik Thomas F. Schaefer Joe B. HoyleThe approach used by Hoyle, Schaefer, and Doupnik in the new edition allows students to think critically about accounting, just as they will do while preparing for the CPA exam and in their future careers. With this text, students gain a well-balanced appreciation of the Accounting profession. As Hoyle 12e introduces them to the field’s many aspects, it often focuses on past controversies and present resolutions. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and into the future. The writing style of the eleven previous editions has been highly praised. Students easily comprehend chapter concepts because of the conversational tone used throughout the book. The authors have made every effort to ensure that the writing style remains engaging, lively, and consistent which has made this text the market leading text in the Advanced Accounting market. The 12th edition includes an increased integration of IFRS as well as updated accounting standards.
Advanced Accounting
by Patrick Hopkins Robert HalseyAdvanced Accounting is intended for use in undergraduate and graduate accounting programs that include a course in advanced accounting as part of the curriculum. This book is especially written for advanced accounting courses in which an intuitive understanding of the material, in addition to accounting mechanics, is emphasized.