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Interpretation and Application of International Standards on Auditing
by Steven CollingsWritten by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis.International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so.Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Interpretation and Application of IPSAS
by Caroline Aggestam-Pontoppidanin places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight.Understand the meaning and role of each standardApply the standards to real-world scenariosManage the process of transition to IPSASThese standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.
Interpretation and Application of UK GAAP: For Accounting Periods Commencing On or After 1 January 2015 (Wiley Regulatory Reporting)
by Steven CollingsGet up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016. With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage. Understand UK GAAP application at all levels Learn how to handle all relevant key accounting treatments Refer to complete disclosure requirement lists for each topic Get up to date on the latest area-specific practices With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. Interpretation and Application of UK GAAP is the most comprehensive reference, with the latest information and practical guidance.
Interpretation in Social Life, Social Science, and Marketing (Routledge Interpretive Marketing Research)
by John O'Shaughnessy'Interpretation' is used as an umbrella for bringing together a wide range of concepts and developments in the philosophy of social science that provide the foundation for clear thinking about social phenomena. In his new book, John O’Shaughnessy familiarises the reader with the nature of interpretation and its importance in social life, decision making in social science enquiries and consumer marketing, thus offering a multidisciplinary approach to problems of bias and uncertainty. Thus, this book is novel in its outlook and comprehensive in its approach. Whereas past studies in interpretation have focused on hermeneutical methods, O’Shaughnessy goes further considering the role of interpretation in social interactions, in undertaking scientific work, in the use of statistics, in causal analysis, in consumer evaluations of products and artifacts and in interpreting problematic situations together with the corresponding biases arising from emotional happiness and the concepts employed.
Interpretation of Elasticity Calculations
by Pai-Ling YinExplains when to apply the conventional and midpoint elasticity theorems and how to interpret the results.
Interpretation of Green Mine Evaluation Index
by Jiushuai Deng Suping Peng Liang Wang Yinli Bi Jun Yao Qiongjie WangThis book focuses on green mine evaluation. It includes green mine evaluation methods, evaluation content, evaluation indicators, etc. The "Green Mine Evaluation Index" has been issued by the Ministry of Natural Resources of China. In order to promote mining enterprises, green mine consulting service agencies, third-party evaluation agencies and mining administration personnel to better understand and practice the provisions of green mine evaluation indicators, the authors wrote this "Interpretation of Green Mine Evaluation Index". The content of this book specifically includes introduction, prerequisites for green mine selection, score sheet of green mine construction, related knowledge, as well as introduction of specific green mine evaluation items, including mining area environment, resource development methods, comprehensive utilization of ore resources, energy saving and emission reduction, technological innovation and smart mines, corporate management and corporate image, etc. The relevant concepts, relevant laws and policies, implementation measures, inspection points, and materials that enterprises should provide, have been vividly expounded based on the actual situation and specific cases of green mine construction. This book is useful as a reference for managers, engineering and technical personnels, teachers and students from mining enterprises, government departments, consulting services and evaluation agencies, colleges and secondary professional schools.
Interpretations of Luxury
by Linda Lisa Maria TurunenExploring the elements that constitute the perceived luxuriousness of a brand, this book addresses the changing definitions of the term 'luxury' in today's world. Taking the approach that the concept of luxury evolves from the consumer, the author introduces a conceptual model which explains how the consumer interprets the luxuriousness of a brand. This innovative study analyses the key elements that influence luxury branding, such as extended product, perceived uniqueness, authenticity and context specificity. By critically reflecting on the existing definitions of luxury and its challenges, this book makes a unique contribution to research and an essential read for marketing students and scholars.
Interpretations of the Two Germanies
by Mary FulbrookThe two Germanies, arising from the unpromising ashes of defeated Nazi Germany, came to represent opposing models of state and society. The Federal Republic established itself as a remarkably stable democracy and successful social market economy: the German Democratic Republic developed an apparently exemplary form of 'actually existing socialism' and became a pillar of the Soviet bloc. Then in 1989, the 'gentle revolution' in East Germany added a new twist with the collapse of Communist rule. With rapid reunification, the united Germany of 1990 faced new challenges as the unprecedented transformation created a multitude of economic problems and social tensions. Previously published in 1992 as The Two Germanies, this book has been fully revised and updated to take account of all the latest developments in contemporary German history.
The Interpreters: Doing Research with the Design Discourse--Move Away from Users to Innovate with the Help of a Circle of External Research Partners
by Roberto VergantiEvery company would love to be the one that changes the paradigm, that radically redefines the meaning of things. Companies that master design-driven innovation have a distinct advantage over competitors because they repeatedly develop and release products or services that customers didn't even know they wanted, but now can't live without. Their innovations aren't flukes--these firms have a process and capabilities, built and led by entrepreneurs and managers. This chapter illustrates the basic principle underpinning the process of design-driven innovation: the need to leverage the work of outside researchers and experts from a wide variety of relevant fields to determine how customers give meaning to things. As the author demonstrates, companies that step back from users and take a broader view discover that they are not alone in their efforts to understand changes in society, culture, and technology. Firms can tap into an external research process that focuses on the meaning of things--and this chapter shows you how. This chapter was originally published as chapter 6 of "Design-Driven Innovation: Changing the Rules of Competition by Radically Innovating What Things Mean."
Interpreting: Developing Your Own Vision--The All-Important Research Phase of Design-Driven Innovation
by Roberto VergantiIn the process of design-driven innovation, developing a privileged relationship with a circle of researchers who will help you determine how customers give meaning to things is the first step. The knowledge and interpretations culled from this group will then help your company create its own vision and conduct internal research and experiments that allow the firm to eventually launch a radical new meaning into the marketplace. This chapter uses examples to show how this process of interpretation and creation may unfold, including Alessi's Tea and Coffee Piazza, Barilla's Beyond Primo Piatto, and Arthur Bonnet's Design Direction Workshops. You will see that design-driven innovation is not the fast creative and brainstorming sessions that are typical of concept generation but rather a deep investigation that, like technological research, escapes attempts to imprison innovation in simple, sequential ten-step rules. This chapter was originally published as chapter 8 of "Design-Driven Innovation: Changing the Rules of Competition by Radically Innovating What Things Mean."
Interpreting Art in Museums and Galleries
by Christopher WhiteheadIn this pioneering book, Christopher Whitehead provides an overview and critique of art interpretation practices in museums and galleries. Covering the philosophy and sociology of art, traditions in art history and art display, the psychology of the aesthetic experience and ideas about learning and communication, Whitehead advances major theoretical frameworks for understanding interpretation from curators’ and visitors’ perspectives. Although not a manual, the book is deeply practical. It presents extensively researched European and North American case studies involving interviews with professionals engaged in significant cutting-edge interpretation projects. Finally, it sets out the ethical and political responsibilities of institutions and professionals engaged in art interpretation. Exploring the theoretical and practical dimensions of art interpretation in accessible language, this book covers: The construction of art by museums and galleries, in the form of collections, displays, exhibition and discourse; The historical and political dimensions of art interpretation; The functioning of narrative, categories and chronologies in art displays; Practices, discourses and problems surrounding the interpretation of historical and contemporary art; Visitor experiences and questions of authorship and accessibility; The role of exhibition texts, new interpretive technologies and live interpretation in art museum and gallery contexts. Thoroughly researched with immediately practical applications, Interpreting Art in Museums and Galleries will inform the practices of art curators and those studying the subject.
Interpreting China's Grand Strategy: Past, Present, and Future
by Peter W. Greenwood Sara A. Daly Michael D. SwaineChina's continuing rapid economic growth and expanding involvement in global affairs pose major implications for the power structure of the international system. To more accurately and fully assess the significance of China's emergence for the United States and the global community, it is necessary to gain a more complete understanding of Chinese security thought and behavior. This study addresses such questions as: What are China's most fundamental national security objectives? How has the Chinese state employed force and diplomacy in the pursuit of these objectives over the centuries? What security strategy does China pursue today and how will it evolve in the future? The study asserts that Chinese history, the behavior of earlier rising powers, and the basic structure and logic of international power relations all suggest that, although a strong China will likely become more assertive globally, this possibility is unlikely to emerge before 2015-2020 at the earliest. To handle this situation, the study argues that the United States should adopt a policy of realistic engagement with China that combines efforts to pursue cooperation whenever possible; to prevent, if necessary, the acquisition by China of capabilities that would threaten America's core national security interests; and to remain prepared to cope with the consequences of a more assertive China.
Interpreting Classical Economics: Studies in Long-Period Analysis
by Heinz Kurz Neri SalvadoriFirst Published in 2007. Routledge is an imprint of Taylor & Francis, an informa company.
Interpreting Company Reports For Dummies
by Lita Epstein Alan Bonham Ken LangdonCompany financial reports are a key resource for investors, helping them uncover priceless information about a company's profitability, or lack thereof, from the figures as well as through other non-monetary indicators. Details of lawsuits, changes in accounting methods, liquidations, and mergers and acquisitions can all be ways of detecting red flags if you know where to look.However the jargon and financial footnotes in financial reports can be difficult to decipher, and this For Dummies guide on the subject will help readers to understand company reports and make sensible investment choices based on publicly held information.Taking you step-by-step through the finer points of financial reports, this straightforward guide will help you get to grips with the most accurate way to wade through the numbers, judge a company's performance, and make profitable investment decisions.This UK Adaptation focuses on the UK financial market, with the FTSE index as the focus of the book.
Interpreting Consumer Choice: The Behavioural Perspective Model (Routledge Interpretive Marketing Research)
by Gordon FoxallInterpretive consumer research usually proceeds with a minimum of structure and preconceptions. This book presents a more structured approach than is usual, showing how a simple framework that embodies the rewards and costs associated with consumer choice can be used to interpret a wide range of consumer behaviours from everyday purchasing and saving, innovative choice, imitation, ‘green’ consumer behavior, to compulsive behaviors such as addictions (to shopping, to gambling, to alcohol and other drugs, etc). Foxall takes a qualitative approach to interpreting behavior, focusing on the epistemological problems that arise in such research and emphasizing the emotional as well as cognitive aspects of consumption. The author argues that consumer behaviour can be understood with the aid of a very simple model that proposes how the consequences of consumption impact consumers’ subsequent choices. The objective is to show that a basic model can be used to interpret consumer behaviour in general, not in isolation from the marketing influences that shape it, but as a course of human choice that is dynamically linked with managerial concerns.
Interpreting Historical Sequences Using Economic Models: War, Secession and Tranquility
by Paul HallwoodThis Palgrave Pivot presents theoretical models that explain common historical sequences, such as wars of secession, the rise and fall of empires, and international war. The book uses a rational choice model to frame the incentives of specific groups coming together in a polity or leaving it. These incentives are then set in a theoretical framework to determine the outcome—unity or secession, peace or war—and are demonstrated through historical examples. The book provides two longer case studies looking directly at motives for and against secession: the first on the American Civil War from the point of view of the Confederacy, and the second on efforts by the UK government to stem the tide of Scottish independence. Another case study discusses peacekeeping as aimed at reducing the costs of secessionist wars. With its accessible use of economic theory and ability to bring to life real-world examples of conflict and secession, this book is ideal supplementary reading for courses in international relations, conflict studies, global economics and economic history.
Interpreting Macroeconomics: Explorations in the History of Macroeconomic Thought
by Roger E. BackhouseInterpreting Macroeconomics explores a variety of different approaches to macroeconomic thought. The book considers a number of historiographical and methodological positions, as well as analyzing various important episodes in the development of macroeconomics, before during and after the Keynesian revolution. Roger Backhouse shows that the full richness of these developments can only by brought out by approaches which blend both relativism and absolutism, and historical and rational reconstructions. Examples discussed include Hobson, Keynes and Friedman.
Interpreting Objects and Collections (Leicester Readers in Museum Studies)
by Susan PearceThis volume brings together for the first time the most significant papers on the interpretation of objects and collections and examines how people relate to material culture and why they collect things. The first section of the book discusses the interpretation of objects, setting the philosophical and historical context of object interpretation. Papers are included which discuss objects variously as historical documents, functioning material, and as semiotic texts, as well as those which examine the politics of objects and the methodology of object study. The second section, on the interpretation of collections, looks at the study of collections in their historical and conceptual context. Many topics are covered such as the study of collecting to structure individual identity, its affect on time and space and the construction of gender. There are also papers discussing collection and ideology, collection and social action and the methodology of collection study. This unique anthology of articles and extracts will be of inestimable value to all students and professionals involved in the interpretation of objects and collections.
Interpreting Rurality: Multidisciplinary Approaches
by Gary Bosworth Peter SomervilleThe British countryside is a national institution; most people aspire to live there, many people use it for leisure and recreation and we can all watch rural life played out on our television screen, read about it in novels or consume its imagery in art and cinematography. The aim of this book is to explore the way that these aspirations and perceptions influence the way that the term "rural" is interpreted across different academic disciplines. Definitions of rural are not exact, leaving room for these interpretations to have a significant impact on the meanings conveyed in different areas of research and across different economic, social and spatial contexts. In this book contributors present research across a range of subjects allowing critical reflections upon their personal and disciplinary interpretations of "rural". This resulting volume is a collection of diverse chapters that gives an emergent sense of how the notion of "rural" changes and blurs as the disciplinary lens is adjusted. In drawing together these strands, it becomes clear that human relations with rural space morph materiality into highly complex representations wherein both disadvantage and social exclusion persist within a rurality that is also commodified, consumed and cherished.
Interpreting the CMMI (R): A Process Improvement Approach, Second Edition
by Margaret K. Kulpa Kent A. JohnsonTaking a broad approach that speaks to experienced and inexperienced process improvement practitioners, CMMI experts and CMMI novices, this second edition thoroughly examines the latest version of the CMMI. Divided into six sections, the text first clarifies the concept of process improvement, makes the case for how and why to employ CMMI, and outlines its structure. It then provides an overview of the process areas, supported by real-world display tables, templates, and charts designed to aid organizations in their improvement efforts. Subsequent sections address measurement issues including basic metrics, statistical process control, and high maturity concerns, as well as SCAMPISM appraisal types.
Interpreting the Maternal Organization (Routledge Studies in Human Resource Development)
by Monika Kostera Heather HöpflOver the past ten to fifteen years there has been an increasing interest in emotion in organizations, in diversity, ethics, care and the ubiquitous pursuit of quality. These concerns, however, have consistently been reduced to issues of management and regulation. There is now a growing need to confront issues related to the dehumanization of organizations. This book brings these issues together, presenting an original construction of the organization via an emphasis on the (m)other.This book is not a feminist tract, nor is it primarily about the experiences of women in organizations. It rather argues that conventional representations of the organization are patriarchal, masculine, directed by the animus and that such representations reduce the notion of 'organization' to abstract relationships, rational actions and purposive behaviour. This challenging book will be of essential interest to all critical management theorists. With its innovative approach, it will also appeal to students, teachers, and all those looking for an approach to management that does justice to the complexity, ambivalence and chaos of the world of organizing.
Interpreting the Peace
by Michael Kelly Catherine BakerAnalysing the issues of language that faced international forces carrying out peace operations in Bosnia-Herzegovina in the 1990s, this book examines how differences of language were an integral part of the conflicts in the country and in what way the multinational UN and NATO forces faced their own problems of communication and language support.
Interpreting the Precautionary Principle (The\environmental Law Ser.)
by Timothy O'RiordanViewed from the perspective of environmental management, this study describes the implications and applications of the precautionary principle - a theory of avoiding risk even when its likelihood seems remote. This principle has been employed in the United Nations Framework Convention on Climate Change and the North Atlantic Convention, yet it is not widely understood. This study examines the history and context of the principle, and its applications to law, governmental policies, business and investment, scientific research and international relations.
Interpreting WTO Agreements
by Asif H. QureshiThis book was first published in 2006. The case law of the World Trade Organization is now extensive, running into over one hundred cases and thousands of pages. The interpretative process involved in this jurisprudence constitutes a form of legislative activity, and is therefore of great significance not only to the parties to disputes, but to the membership of the WTO. Qureshi sets out here to identify some of the underlying problems of interpreting WTO agreements, within the context of different issues, problems, objectives and disciplines, and to comprehensively examine the underlying conditions for the interpretation of WTO agreements. He focuses on: the apparatus of interpretation in the WTO; the manner of interpreting institutional norms, national measures, and exceptions; the manner of facilitating the development objective; the manner of reconciling conflicting norms through interpretation; and finally the manner of interpreting the trade remedies agreements. Various perspectives on interpretation are proffered, particularly that of justice and development.
Interprofessional Communication in Health and Social Care: Theoretical Perspectives on Practical Realities
by Stephanie Fox Kirstie McAllum Leena MikkolaThis is an Open Access book. Interprofessional communication remains both under-theorized and under-researched in healthcare contexts. This book aims to fill that gap by offering practitioners, policy makers, interprofessional curriculum builders, and students in the health professions a broadened theoretical understanding and rich empirical examples of interprofessional communication across a range of health and social care contexts. Importantly, this means opening the black box of what it means for interprofessional collaboration to be “effective,” in particular, for complex, collective practices that rely on shared meanings and accountabilities. Divided into three parts, the book brings together the practical and conceptual expertise of scholars and practitioners from the fields of communication, interprofessional education, health and human sciences, and healthcare management.