Development of the Income Smoothing Literature 1893-1998 (Studies in the Development of Accounting Thought, V. 4)

Book Description

This volume describes the development of accounting thought during the twentieth century by focusing on a relatively narrow and long-lived issue, income smoothing.

The task begins with the creation and description of three taxonomies of income smoothing literature in order to identify the context and bounds of the preferences and behavior that are to be the subject of the study. Then a chronological review of English-language literature referring to income smoothing behavior is conducted that covers the period, 1893 through 1998. The review starts with literature discussing secret reserves created so that fat years could pay for lean years and moves to income smoothing as a criterion for accounting choice.

This literature on the smoothing criterion provided motivation for some of the earliest modern empirical studies in accounting. Empirical studies of smoothing have continued at a fairly constant rate since 1966 and make up a substantial portion of the literature review. A modification of the conventional smoothing hypothesis is proposed at the conclusion of the narrative that takes into account some relevant variables that tend to be overlooked because of the fragmentation of the literature. An extensive annotated bibliography and other appendices provide important supplements to the narrative.

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My boss needs to read this

6 Habits of Highly Effective Bosses

Models of exceptional supervisory skills are presented for any interested in honing better leadership skills

Managers must read!

Managers must read!

6 Habits of Highly Effective Bosses
Stephen E. Kohn , and Vincent D. O'connell
Manufacturer: Career Press
ProductGroup: Book
Binding: Paperback

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The 7 Habits of Highly Effective People

ASIN: 1564148327

Book Description

"This is a wonderful book for managers to read. It is comprehensible, concise and filled with useful wisdom on the human aspects of leadership."

—Mike Wilk, Partner and Practice Leader, Ernst & Young

"The 6 Habits of Highly Effective Bosses provides an excellent training model that a manager can both fully appreciate and easily implement."

—Raymond G. Steitz, V.P. of Global Human Resources, Warner Chilcott Laboratories

People management can be the most rewarding—and frustrating—part of a leader's job. What aptitudes are valued most in managers and executives? Substantial research and a wealth of shared organizational experience demonstrate that it is a manager's "people skills" that truly make the difference.

In The 6 Habits of Highly Effective Bosses, co-authors Stephen E. Kohn and Vincent D. O'Connell present an easy-to-read, sensibly presented review of six indispensable human relations practices used by the bosses everyone admires - and likes to work for - the most. With a combined fifty years of experience helping companies resolve "people problems" in the workplace, management coaches and leadership trainers Kohn and O'Connell guide managers through a sensible, incremental model of supervisory "people skills" development.

The 6 Habits of Highly Effective Bosses also provides a means for managers to coach themselves toward goals that they are encouraged to set for themselves, and the end result is not only knowledge gained, but also greater applied supervisory competency. By practicing the strategically conceived exercises, managers can apply the recommended skills to real workplace supervisory challenges.

For the busy manager seeking effective and timely results from leadership development training, this book can become a springboard for solid professional growth and accelerated success in the development of all-important people management skills.

Stephen E. Kohn has twenty-five years of experience as a management coach, counselor and therapist, specializing in the workplace. Kohn practices in White Plains, NY.

Vincent D. O'Connell has twenty-seven years of experience in behavioral sciences and healthcare. He specializes in corporate training, curriculum development, content development and human resources consulting. O'Connell lives and works in Bethlehem, PA.

Customer Reviews:

My boss needs to read this.......2007-01-12

Great suggestions and information. As said in my title, my boss needs to read this.

6 Habits of Highly Effective Bosses.......2006-03-17

It was an eye opener. You can see yourself as well as co workers throughout the book. Very helpful.

Models of exceptional supervisory skills are presented for any interested in honing better leadership skills.......2006-01-07

Why do people work hard for one boss and want to quit on another? Quite often it's the boss' management style which is the problem - that, and different habits which may actually work against productivity. There are six habits of human relations which the authors have identified as habits used by bosses everyone admires. Models of exceptional supervisory skills are presented for any interested in honing better leadership skills.

Managers must read!.......2005-10-21

This title is a bit suspected of getting the benefits from the similar one: 7 habits of Highly Effective People. But it's really a good book for all the managers. A must!

Managers must read!.......2005-10-21

This title is a bit suspected of getting the benefits from the similar one: 7 habits of Highly Effective People. But it's really a good book for all the managers. A must!

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6 HABITS OF HIGHLY EFFECTIVE BOSSES.
Stephen E. & Vincent D. O'Connell. Kohn
Manufacturer: Career Press,
ProductGroup: Book
Binding: Hardcover
ASIN: B000N7G13K

Los 6 Habitos De Los Jefes Altamente Efectivos/ 6 Habits of Highly Effective Bosses

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Los 6 Habitos De Los Jefes Altamente Efectivos/ 6 Habits of Highly Effective Bosses
E. Kohn Stephen , and Vincent D. O ´connell
Manufacturer: Diana/Mexico
ProductGroup: Book
Binding: Paperback

Leadership | Management & Leadership | Business & Investing | Subjects | Books

Spanish | Foreign Language Nonfiction | Nonfiction | Subjects | Books

Dirección Comercial | Profesional y Técnico | Libros en español | Formats | Books
ASIN: 9681342054

Book Description

This year's special issue of the Comparative Law Yearbook of International Business is devoted to Entertainment Law. This topic covers a number of areas of law which are in common use in commercial practice, such as contract law, employment law, agency and distribution, as well as its own specialized regulations regarding, for example, royalties, venues, piracy and censorship. Each chapter of the book discusses the various sections of the entertainment industry: publishing, music, films, television, radio and theatre. These sections, in turn, involve the rights that exist in original works, who owns those rights, their assignment and licensing, the ways in which they are protected, and the remedies available for their infringement. In addition, the authors describe the regulatory systems in place in their jurisdictions to ensure, inter alia, the safety of venues and the standard and quality of productions and programs, including the control of potentially offensive material for reasons of obscenity and racial or sexual discrimination. The authors of this book are all professionals in the area of entertainment law and cover jurisdictions in Asia, Australasia, Europe, North America and South America. This work should, therefore, be of great interest to anyone involved in the entertainment industry and their legal representatives.

Book Description

Researchers around the world depend upon having access to authoritative, up-to-date data. And for 90 years, they have relied on the CRC Handbook of Chemistry and Physics for that data. This year is no exception. New tables, extensive updates, and added sections mean the Handbook has again set a new standard for reliability, utility, and thoroughness. This edition features a completely new table of Physical Constants of Organic Compounds with data on almost 11,000 compounds, new structure diagrams, and a new, more convenient format. Reflecting CRC's dedication to ensuring the Handbook remains current, this edition also incorporates new entries and data from the U.S. Government's just-released "Tenth Report on Carcinogens."

Customer Reviews:

This is AWESOME!.......2006-04-21

What a great source for SO MUCH information! Perfect for anyone in the field or students who love science as much as I do!

Represents Our Technological Civilisation.......2004-01-03

Some years ago, an author in a science fiction magazine put forth a gedanken (thought experiment). Suppose you would be transported to another planet and you had to attempt to rebuild our civilisation. But you could only take 6 books with you.

What would you take?

Well, that author gave a list of his suggestions. One of which was this; well an earlier edition anyway. He pointed out something about the Rubber Handbook, which is what anyone who regularly uses this book calls it. So easy to take for granted, because in any lab, you can usually rummage around and find some edition of it. But it represents millions of hours of engineering and research to measure and collate its results.

If there is one book that summarises the engineering of our civilisation, it is this.

Always nice to see CRC continually updating it. But having said the above, whether you need this latest edition is another matter. The changes are incremental. If you have an older edition, and there is no specific reason to upgrade, then you probably shouldn't. Note that I did not say never. Just tell yourself you can defer it till next year. Then, at that time, ask yourself again.

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CRC Handbook of Chemistry and Physics, 84th Edition
David R. Lide
Manufacturer: CRC Press
ProductGroup: Book
Binding: Hardcover
ASIN: B000MHI60M

Average customer rating:
CRC Handbook of Chemistry and Physics, 84th Edition
David R. Lide
Manufacturer: CRC
ProductGroup: Book
Binding: Hardcover
ASIN: B000VWK944

Customer Reviews:

An enjoyable overview of the new science of "extinction"........2006-10-27

Non-fiction titles generally lend themselves to summaries a little bit more easily than non-fiction and I'd be hard pressed to beat the information the publishers have provided on the back cover. In "Extinction: Bad Luck or Bad Genes", David M Raup has provided a layman's overview and discussion of the theories, assumptions and difficulties associated with the new, emerging science of the study of species extinction. A relatively lightweight, easy-going read (as science titles go), Raup has ended with the easily anticipated bet-hedging conclusion that extinction is generally a combination of bad luck and bad genes. But he did go so far as to lean strongly in the direction of bad luck, suggesting that most species "die because they are subjected to biological or physical stress not anticipated in their prior evolution and because time is not available for Darwinian natural selection to help them adapt." He summarized his thoughts by providing six generalities that, while sounding simple on their face, are still founded in considerable research and careful thought:

1. Species are temporary
2. Species with very small populations are easy to kill
3. Widespread species are hard to kill
4. The extinction of widespread species is favored by a first strike
5. The extinction of widespread species is favored by stresses not normally experienced by the species
6. The simultaneous extinction of many species requires stresses that cut across ecological lines

He also concluded that "wanton extinction" - selective extinction where some kinds of organisms survive preferentially but NOT because they are better adapted to their normal environment - was the primary ingredient in producing the kinds of results we see in the fossil record. For my money, this was the most interesting statement in the entire book because it seemed so fundamentally counter-intuitive!

All very interesting stuff indeed for those of us that enjoy paleontology and the topic of dinosaurs, in particular. But sadly, Raup's popular science writing suffers by comparison to the likes of Simon Winchester, Jay Ingram or Simon Singh who seem blessed with the ability to write about esoteric scientific topics positively lifting them off the page and compelling the reader to turn pages ever more quickly. That said, I'm happy to recommend it as a good read for those that enjoy their science-based non-fiction.

Paul Weiss

Fascinating.......2006-08-22

Raup's book is fascinating. It's a scientific explanation of how mass extinction affects speciation, etc. Very interesting for those interested in evolutionary biology and the selection process. Extinction provides another twist that must be considered. Raup is not only a paleontologist, but a statistician. He does a wonderful job of explaining analysis techniques that are in fact quite complex.

reviewed by Victor Niederhoffer (Daily [...]).......2006-08-01

This book by David M. Raup, a biologist at the University of Chicago, of the Stephen Jay Gould genre, identifies everything about extinction that we thought was true but is not. The author's main thesis is that extinction is a mostly random event; due to catastrophes and bad luck, and not related to the process of evolution that is part and parcel of the Darwinian idea. The author believes that the most likely explanation for the major extinctions that we have had is not competition, nature, or physical causes, but meteorites of colossal energy that fell on the earth regularly some 18 million years ago and still threaten us today.

In the process of debunking everything that we have been taught about extinction the author comes to six conclusions that are of great explanatory value for all species, all companies, and all investment styles:

Species are temporary. Almost all species die out, and almost all lifetimes are very small relative to the age of the earth.
Species with small populations are easy to kill. This is a consequence of gambler's ruin, that if you let random events run for a long enough time you are bound to hit the zero point, unless the probability of success is inordinately high. This is something that all traders with fixed systems, and all companies with specialized technological innovations and unique niches should contemplate.
Widely spread species are harder to kill. Geographic diversity, and niche diversity are very important in precluding narrow events from causing a species' extinction.
It is much easier to kill a species if you get a substantial number with the first strike. The importance of not losing too much in one fell swoop is paramount in any field.
Extinction is most often caused by new stresses that the organism is not accustomed to. Long-lived species have usually developed mechanisms to cope with everything that has occurred to them in the past, so the thing they must fear the most is the meteor ... or the spacemen!
Mass extinctions require stresses that cut across all biological boundaries. In the market this would be such a thing as a big war or a global rise in interest rates.
There have been five major extinctions in the history of the earth. They are usually classified as Ordovician-Silurian, 440 million years before present, Late Devonian, 365 b.p., Permian-Triassic 250 b.p., End Triassic 200 b.p., and Cretaceous-Tertiary, 65 b.p., and a high percentage of species and genera were killed off in the years surrounding each of these markers. The author has developed some nice graphs to show what the likely number of species that died are, given the number of genera that were killed in each cataclysm.

There is an interesting but naive chapter in the book on the relation of extinction to industries. Raup argues that most of the companies around today were not in existence 50 years ago, and the cause of their disappearance, merger or bankruptcy corresponds to the causes of species disappearance or phyletic transformation. The author draws parallels between such things as that the total number of companies names was lower 50 years ago, just as biodiversity was less, and that certain industries wax and wane just as species do:

Above all, stock prices as well as the composition of the entire market, are virtually unpredictable from ... decade to decade. And so it it was with biological evolution in ... the most recent 500 million years.
There is an excellent chapter in this book on the history of life, some nice methods of graphing durations and the branching of species, and some good anecdotes about all the famous species like the trilobites and the dinosaurs that did disappear with a debunking of the common explanations.

The book focuses on an extremely important part of the process of life, and shows some interesting methods for sorting fact from fiction.

Extinction means never having to say you're sorry.......2005-09-08

Awesome read!
I'm still not sure if it was bad luck or just lazyness that extincted the dinosaurs but from personal experience I would say it was bad luck for them.
My Uncle Ned, whom is extinct, was shot in the throat by a hooker which was bad luck for him. The police could not find his jeans or his wallet which was also bad luck.

Assignment.......2003-03-11

I don't think I would recommend this book to the average person. If someone was curious about extinction and different theories then they might like this book. I was hoping it would be more about extinction and dinosaurs. Anyway the author did a good job explaining his thoughts on extinction. It was interesting seeing how the author kind of explained how extinction could be as simple as bad luck, a species just being in the wrong place at the wrong time. A lot of the points are expressed well and some of the information was interesting but it still wasn't my type of book.

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Extinction Bad Genes or Bad luck?
David M. Raup
Manufacturer: Norton
ProductGroup: Book
Binding: Paperback
ASIN: B000O6IXP4

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Extinction Bad Genes or bad Luck
david M. Raup
Manufacturer: NORTON
ProductGroup: Book
Binding: Paperback
ASIN: B000GS5OZ2

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Extinction: Bad Genes or Bad Luck?
David M. Raup
Manufacturer: W W Norton & Co Inc
ProductGroup: Book
Binding: Hardcover
ASIN: B000O89G12

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Extinction: Bad Genes or Bad Luck?
David M. Raupp
Manufacturer: W.W. Norton & Company
ProductGroup: Book
Binding: Paperback
ASIN: B000UEH91E

Customer Reviews:

Makes his Unpublished Letters Available.......2004-01-23

Michael Faraday ranks today as one of the greatest chemists and physicists of all time. In fact, it was more or less in the era that he lived that physics and chemistry separated as sciences. He may be considered as the last major figure to span both disciplines. He is reputed to have complained that the word "physicist" was so awkward to pronounce, unlike "chemist", which just rolls off the tongue.

The attraction of this book to students and historians of science are the many unpublished letters. Now accessible to a much broader audience. You can get some insight into his mental workings. Plus, his correspondents include some towering figures in 19th century Britain. Isambard Brunel, Charles Babbage and others stride across this book in cameo appearances.

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The Correspondence of Michael Faraday: January 1849-October 1855 : Letters 2146-3032 (History of Technology)
Frank A. J. L. James
Manufacturer: NY
ProductGroup: Book
Binding: Hardcover
ASIN: B000MU6XU4

Customer Reviews:

Funny but frighteningly accurate!.......1998-09-22

Someone should tell Art Bell about this book! I know it's supposed to be a humor book and it was published in 1996, but so many of its predictions are coming true it's downright scary! I've tossed my Nostradamus books in favor of "THE OPTIMIST'S/PESSIMIST'S GUIDE." I predict you will too!

Kipfer/Strnad are mind readers........1998-08-21

I was recently sitting around with my wife and predicting what the Millenium will bring. She's an optimist, I'm a pessimist. Now imagine my face when I bought a book and saw in its pages not only both of those opposing views represented, but many many more. And they're all screamingly funny (at least the pessimistic ones!) I've read two books by Ed Strnad -- the other one was Growing Old Sucks -- so it's easy to guess which author was the optimist and which the pessimist. I suppose Barbara Kipfer and Strnad actually represent what we all really think. She reflects the hopes and dreams and aspirations we cling to about the future. He squirts seltzer in our faces and tells us what will *really* happen. And with a unique and razor-sharp sense of humor.

As we approach the Millenium, I recommend this book for anyone planning to be around in the year 2000 and beyond.

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