Unaccountable Accounting: Games Accountants Play

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Probably As Pertinent As Ever

Unaccountable Accounting: Games Accountants Play
Abraham J. Briloff
Manufacturer: HarperCollins
ProductGroup: Book
Binding: Hardcover

General | Business & Investing | Subjects | Books
General | Accounting | Industries & Professions | Business & Investing | Subjects | Books
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Quality of Earnings

The Financial Numbers Game: Detecting Creative Accounting Practices

More Than You Know: Finding Financial Wisdom in Unconventional Places

Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports, Second Edition

Financial Fine Print: Uncovering a Company's True Value

ASIN: 0060104716

Customer Reviews:

Probably As Pertinent As Ever.......2001-12-14

I remember this interesting book from the 1970s. It begins with a corporate president interviewing three auditing firm representatives. The president asks, "How much is two plus two?"

#1 replies, "It's four."
#2 replies, "It ranges from three to five."
#3 replies, "What do you want it to be?"

Just guess who got the engagement. Given the recent fiasco at Enron, and the stuff that's starting to emerge over Arthur Andersen's ebola-virus-meltdown of an audit at Enron, "Unaccountable Accounting" might offer information that is as pertinent as ever in the book-cooking world of big business.

Book Description

The leading professional accounting bodies in Britain today boast more than a quarter of a million qualified members and accountants are moving into top management positions in increasing numbers. Accountants have become the foremost professional grouping in British business management. The Priesthood of Industry documents the rise of the accountancy profession, from the handful of accountants listed in the trade directories of the major cities in the late-eighteenth century to the huge commercially-oriented firms of the late-twentieth century. The authors focus on the individual: the professional accountant, and adopt an economic determinist analysis to explain the rise of public practice and the transfer of staff to industry in increasing numbers. They also consider the routes through which this transfer of skills took place, and identify demand and supply side factors to explain the professional accountant's present hegemony in business management.

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The more I read this book, the more I understand why and how today's accounting runs.

A History of Accounting and Accountants

Manufacturer: Cosimo Classics
ProductGroup: Book
Binding: Hardcover

Economic History | Economics | Business & Investing | Subjects | Books

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ASIN: 1596059613

Book Description

This collection of essays was commissioned for the fiftieth anniversary of the incorporation of accountants in Scotland, the country in which accountants were first chartered. It attempts to trace the origin and growth of the profession relating to accounts, auditing, and bookkeeping. Topics include ancient systems of accounting; early Italian accountants; accounting in Scotland, England, Ireland, Europe, the British colonies, and the United States; and the future of the profession. Edited by Richard Brown, contributors include John S. Mackay, Edward Boyd, J. Row Fogo, Joseph Patrick, and Alexander Sloan.

Customer Reviews:

The more I read this book, the more I understand why and how today's accounting runs........2005-09-07

The more I read this book, the more I understand why and how today's accounting runs. My major is Engineering, not business nor accounting. I tried to study accounting by myself. But I was confused about the reason that the accounting should run the way the textbooks said. Till I read the history of accounting. This book talked the accounting's history in European countries and the United Stated of America. I get how today's accounting come from and the close relation between accounting and business. That's to say, if there was not the history of accounting, the history of business did not live today. Reading this book is good for you, of course, and me. If the book could talk about the same things happened in China, Japan, and India, I would rate this item 5 stars.

Development of Accounting: The International Context (Routledge International Studies in Business History, 2)

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Development of Accounting: The International Context (Routledge International Studies in Business History, 2)
C. W. Nobes
Manufacturer: Routledge
ProductGroup: Book
Binding: Hardcover

General | Business & Investing | Subjects | Books

Business Law | Reference | Business & Investing | Subjects | Books

Book Description

This collection studies the development of accounting in an international context, and contains papers from some of the world's most renowned scholars in accounting, celebrating the multi-faceted contributions of Bob Parker.

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Working paper
John L Carey
Manufacturer: The Academy of Accounting Historians
ProductGroup: Book
Binding: Unknown Binding

The Scope of Cpa Services: A Study of the Development of the Concept of Independence and the Profession's Role in Society (Modern Accounting Perspectives & Practice)

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The Scope of Cpa Services: A Study of the Development of the Concept of Independence and the Profession's Role in Society (Modern Accounting Perspectives & Practice)
Gary John Previts
Manufacturer: John Wiley & Sons Inc
ProductGroup: Book
Binding: Hardcover

General | Business & Investing | Subjects | Books

James L. Peirce: A collection of his writings (Thomas J. Burns series in accounting history)

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James L. Peirce: A collection of his writings (Thomas J. Burns series in accounting history)
James L Peirce
Manufacturer: Accounting Hall of Fame, Ohio State University, Max M. Fisher College of Business
ProductGroup: Book
Binding: Unknown Binding

100TH ANNIVERSARY.(Michigan Association of Certified Public Accountants)(Brief Article): An article from: Leader's Edge

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100TH ANNIVERSARY.(Michigan Association of Certified Public Accountants)(Brief Article): An article from: Leader's Edge

Manufacturer: Michigan Association of CPAs
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Leader's Edge, published by Michigan Association of CPAs on February 1, 2001. The length of the article is 719 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: 100TH ANNIVERSARY.(Michigan Association of Certified Public Accountants)(Brief Article)
Publication: Leader's Edge (Magazine/Journal)
Date: February 1, 2001
Publisher: Michigan Association of CPAs
Volume: 4 Issue: 2 Page: 10

Article Type: Brief Article

Distributed by Thomson Gale

Accountancy in Arizona: A History of the Profession

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Accountancy in Arizona: A History of the Profession

Manufacturer: AZ Society of Cert. Publ. Accountants
ProductGroup: Book
Binding: Hardcover

Accounting thought and education: Six English pioneers

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Accounting thought and education: Six English pioneers
J Kitchen
Manufacturer: Institute of Chartered Accountants in England and Wales
ProductGroup: Book
Binding: Paperback

General | Business & Investing | Subjects | Books

Book Description

Millions of Americans face the possibility of a personal retirement crisis in the coming years. In the not too distant future, known demographic trends, projected financial imbalances in Social Security and Medicare programs, changes in employer pension and retiree health plans—and inadequate planning—threaten to derail your retirement security. Only through personal education, informed planning, and disciplined action can you insure a reasonable standard of living and quality of life throughout your retirement years.

Retirement Security provides complete, candid, and insightful advice to help you separate retirement fact from fiction. Written by a retirement policy and planning expert with extensive experience in government and the private sector, this self-contained guide gives you the knowledge and the tools you need to make the most of your earnings and investments—both now and in the future. You will gain a solid understanding of the many components that affect your retirement security and the factors that drive them, including full coverage of Social Security, Medicare, pensions, retiree health arrangements, personal savings, and more. You will also find out how to design, implement, and amend your own retirement strategy, using a straightforward and effective seven-step method based on sound and proven retirement savings and investment principles.

Whether you are embarking on a career, nearing retirement, or already retired, don't let your golden years be tarnished by financial insecurity. Retirement Security will show you how to plan, save, and invest in your future so that you can afford to retire.

What is likely to happen to Social Security and Medicare programs?

How can I make the most of my employer-sponsored pension and savings plans?

How much income will I need for retirement?

How should I invest what I save?

When should I use IRAs or Keoghs?

Now you can find answers to these and other critical questions in one book—Retirement Security, the most comprehensive and authoritative guide to retirement planning currently available. Combining sound analysis of the different components of retirement income with practical guidance on developing your own retirement strategy, the book's unique, two-pronged approach gives you the knowledge and the tools you need to make the most of your financial resources both now and in the future.

Key features include:

Comprehensive coverage of Social Security, Medicare, pensions, retiree healthcare, personal savings, and more.
Clear explanations of the impact of demographics, economics, law, and politics on public and private sector programs and investments.
A straightforward and effective seven-step method for devising and implementing your personal retirement plan.
Crucial savings and investment principles to guide your retirement strategy.
Informed guidance on where to seek further information about your government and employer-provided retirement benefits.

Customer Reviews:

This guy is the expert!.......1998-10-27

Just confirmed as the seventh Comptroller General of the United States, Walker ads to his impressive list of credentials. This is not another "Financial Planning for DUMMIES",it offers a more comprehensive treatment of the subject matter.

Customer Reviews:

American Couple Retire to Ireland.......2005-11-19

Donald Grant and his wife, NY journalists, retire and move to a cottage in Ireland. Their experiences and adjustments to their neighbors, to small scale farming, and to the culture of Ireland makes entertaining reading.
They learn goat keeping, rabbit raising, and the ways of bees and geese. The evenings chatting in the pub, the village interactions, the local customs and other trivia of daily life make you feel a part of their Irish experience.

Excellent armchair escapism.......2004-03-27

If you loved Under the Tuscan Sun than you will find a great book here! Donald Grant's book will make you reexamine your life and reorganize your priorities all while providing good reading pleasure. A bit dated as it was written in the 70's, but it is more about finding yourself and the cultural life in rural Ireland.

A Different Way of Looking at Life.......1998-02-17

I may be guilty of a little bit of nepetism (Mary Grant being an aunt, a bit removed and seldom seen), but this book has been a family treasure around the house for years. Anyone looking for an inspiring story about a simpler life should look into this one for sure.

This book is a credit to Ireland.......1997-07-20

Donald and Mary Grant, two well paid journalists living in New York City, decide to do a career change in their late 50's. They purchase a cottage sitting on three or four acres, later to become 11 acres, and live off the land. They visit the local Irish Pub on Saturday nights, chat about farm animals, and throughout the year entertain friends from their previous life who thought them totally "bunkers". Donald for added income writes a column for an American newspaper describing their new life. At a time when Americans have had to make career changes late in life, I would highly recommend this book. I think they added to the success of their endeavor by choosing Ireland, for it is definitely a country where nature has it's way. Untamed, perhaps, but also unspoiled. I believe in my heart that the troubles in Ireland should not be and Great Britian should give Northern Ireland it's freedom just as Donald Grant felt after living there. The Irish are unique, pleasantly unique, and should remain so

White Goats & Black Bees: A Year in The Life of Two Americans Who Bought a Farm in Ireland

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White Goats & Black Bees: A Year in The Life of Two Americans Who Bought a Farm in Ireland
Donald Grant
Manufacturer: Doubleday
ProductGroup: Book
Binding: Hardcover
ASIN: B000NZQH18

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WHITE GOATS AND BLACK BEES
D GRANT
Manufacturer: JOSEPH
ProductGroup: Book
Binding: Hardcover
ASIN: B000SAKGEW

Book Description

Volume 37 is concerned with the use and role of modelling in chemical kinetics and seeks to show the interplay of theory or simulation with experiment in a diversity of physico-chemical areas in which kinetics measurements provide significant physical insight. Areas of application covered within the volume include electro- and interfacial chemistry, physiology, biochemistry, solid state chemistry and chemical engineering.

A leading contributor to this general area has been Professor W. John Albery, FRS, to whom the contributors and editors dedicate this book.

Methodology of multiphase reaction kinetics and hydrodynamics identification: Application to catalyzed nitrobenzene hydrogenation [An article from: Chemical Engineering Journal]

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Methodology of multiphase reaction kinetics and hydrodynamics identification: Application to catalyzed nitrobenzene hydrogenation [An article from: Chemical Engineering Journal]
N. Frikha , E. Schaer , and J.L. Houzelot
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital
ASIN: B000PAUZSW

Book Description

This digital document is a journal article from Chemical Engineering Journal, published by Elsevier in 2006. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
This paper deals with the modelling of a multiphase batch reaction: catalyzed nitrobenzene hydrogenation. The reactor's gas-liquid mass transfer parameters in the absence of any reaction are first identified, and the solubility of hydrogen in the reactional medium is also measured. A reaction kinetics and heat parameter identification method is then developed. This method is based on a light experimental procedure, requiring measurement of only temperature and pressure variations in the batch reactor. This study is carried out in an isothermal batch and semi-batch reactor, whose initial temperature varies between 283 and 333K. A simplified model associating the hydrodynamic gas-liquid mass transfer parameters and the chemical kinetics processes is developed. The key parameters that can influence the reaction development are the hydrogen pressure, the coolant temperature, the quantity of catalyst pellets and the stirring speed. The developed model also allows the precise simulation of the extent of reaction and the temperature evolution of the studied multiphase catalytic reaction.

Applications of Kinetic Modelling (Comprehensive Chemical Kinetics)

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Applications of Kinetic Modelling (Comprehensive Chemical Kinetics)
R.G. Compton
Manufacturer: NY
ProductGroup: Book
Binding: Hardcover
ASIN: B000MU916C

Book Description

The well known transport laws of Navier-Stokes and Fourier fail for the simulation of processes on lengthscales in the order of the mean free path of a particle that is when the Knudsen number is not small enough. Thus, the proper simulation of flows in rarefied gases requires a more detailed description. This book discusses classical and modern methods to derive macroscopic transport equations for rarefied gases from the Boltzmann equation, for small and moderate Knudsen numbers, i.e. at and above the Navier-Stokes-Fourier level. The main methods discussed are the classical Chapman-Enskog and Grad approaches, as well as the new order of magnitude method, which avoids the short-comings of the classical methods, but retains their benefits. The relations between the various methods are carefully examined, and the resulting equations are compared and tested for a variety of standard problems. The book develops the topic starting from the basic description of an ideal gas, over the derivation of the Boltzmann equation, towards the various methods for deriving macroscopic transport equations, and the test problems which include stability of the equations, shock waves, and Couette flow.

Book Description

Robert Asprey charts Napoleon's thrilling, reckless rise to power in this fast-paced first volume of what will be the definitive biography of the fascinating, enigmatic, and still mysterious tragic conqueror.

Ever since his untimely death at age fifty-one on the forlorn and windswept island of St. Helena, Napoleon Bonaparte has been depicted as either demi-god or devil incarnate. Now, in The Rise of Napoleon Bonaparte, the first volume of a magisterial two-volume biography, we at last get Napoleon the man. Robert Asprey tells this fascinating, tragic tale in lush narrative detail. He invites the reader to look over Napoleon's shoulder as he dictates decrees and orders; deals with his ungrateful, greedy, unprincipled family; comes into conflict with the royalty of Europe; mingles with the intellectuals, writers, musicians, and actors of the day; leads and inspires his officers and men; and falls in love and fathers children with Josephine, Marie Louise, and various mistresses.

The Rise of Napoleon Bonaparte becomes an exciting, reckless thrill ride as Asprey charts Napoleon's vertiginous ascent to fame and the height of power. Here is Napoleon as he was-not saint, not sinner, but a man dedicated to and ultimately devoured by his vision of himself, his empire, and his world.

Customer Reviews:

The Rise of Napoleon Bonaparte is a good review of his life from Birth in 1769 to the batlle of Austerlitz in 1805.......2007-09-17

Napoleon Bonaparte was born in Corsican obscurity in 1769. He was involved in patriotic struggle in Corsica; studied at a French military school and won his fame during the French Revolution. Napoleon has had millions upon millions of words and thousands of books written upon his fabled career. In his life he became emperor of the French; fought the major powers of the nineteenth century such as Britain, Austria, Prussia, Austria and Russia; wed and divorced Josephine; married Maria Louise of Austria; lost at Waterloo and died in exile on the island of St. Helena.
Robert Asprey is an American historian who has authored several books of military history. This book is the first volume in a brisk two volume work. Asprey has a plain style; briefly covers major battles such as
the Battle of the Nile, Maregno and Austerlitz and delves into the love life and mecurial character of the little corporal who was the cynosure of so much adulation and hatred in the nineteenth century world.
Asprey does not go into excessive detail in describing military actions and his maps are few and far between. His coverage of diplomacy is not filled with details but does give the general reader an idea of the issues involved. If you seek a more scholarly and detailed look at the battles pick up the hefty tome "The Campaigns of Napoleon" by the eminent David Chandler; if you want more of the life of the average soldier in the French army turn to John Elting and if you want all the sexy intrigue of the Napoleonic court turn to Evangeline Bruce.
If, however, you are a student or a neophyte to Napoleonic study this fine general biography will be a good place to begin study of the Napoleon era.
Asprey is balanced in his portrait of Napoleon who was neither saint nor sinner but a tough, brilliant battlefield commander who worshipped at the shrine of power and egomania.I recommend this book and the second volume "The Reign of Napoleon Bonaparte." Good reading!

Eminently Readable Napolean Biography.......2007-09-13

Robert Asprey has delivered an outstanding look at one of the world's greatest military minds and leaders.

Not focusing simply on Napolean's personal life, Asprey paints his character's life and actions against the canvas of then-current events, such as the French Revolution.

Asprey's literary style is efficient but entertaining, and he does not encumber the reader with military minutia -- an accomplishment considering his subject.

If you seek a biography to explain who Napolean was and what he did -- this is a great start.

Good Read.......2007-03-20

I am a high school senior who is planning to major in history in college I thought that it was a very engaging book even for my limited vocabulary and reading ability. It is truly an unbiased essay on Napoleon's life and adds an element I've never found before. Asprey shows what we are all missing out on when people write biased biographies. A must have if you want a book on Napoleon's life, military battles, and his destructive relationship with that (expletive) Josephine. Hope you guys like it.

An Inch Deep and a Mile Wide.......2007-01-13

All the major events are covered, but there is little or no analysis/detailed description of those events. If you have little or no previous knowledge of Napoleon, this book would leave you thinking that the battle of Austerlitz was really not a big deal at all.

Very disappointing read.

Great biography--for those already familiar with the subject.......2006-12-21

I did my usual speed-reading of the first 100 pages, then realized I didn't really understand a lot of things about who Napoleon was, what he was doing, or why. Figuring I'd managed to skip the relevant information I carefully re-read those pages. Still confused, I tried it again. No joy.

Examples: the Jacobin Club is mentioned. Robespierre is tossed about with abandon. Someone named Louis XXXVIII, and Marie Antoinette are mentioned. Etc, etc. I happily admit my ignorance. (I'm probably more familiar with his military strategy than the average person, but I play Napoleonic-era wargames.)

My knowledge of the French Revolution is limited to "Let them eat cake," beheadings with ze guillotine, and mass riots. While I didn't expect an expert-level education about the revolution from a book about Napoleon, I didn't realize it explains absolutely nothing about what was going on at the time.

If you're already familiar with Napoleon and the environment in late 18th-century Europe you will probably enjoy this work. If you aren't familar with either subject there are most certainly better biographies--though I don't believe any written in the last 10 years are worthwhile for any except the specialists.

MEMOIRS OF THE COURTS OF EUROPE - Napoleon Bonaparte - the Courts of the First Empire - Volums I, II and III Set

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MEMOIRS OF THE COURTS OF EUROPE - Napoleon Bonaparte - the Courts of the First Empire - Volums I, II and III Set
Baron c-F De Meneval ; Napoleon Bonaparte
Manufacturer: P.F. Collier and Son
ProductGroup: Book
Binding: Hardcover
ASIN: B000JVCH1A

Memoirs of Napoleon Bonaparte (Memoirs of Napolean Bonaparte)

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Memoirs of Napoleon Bonaparte (Memoirs of Napolean Bonaparte)
Louis Antonine Fauve De Bourrienne , and Ramsay Weston Phipps
Manufacturer: University Press of the Pacific
ProductGroup: Book
Binding: Paperback

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ASIN: 0898753457

Book Description

This is Volume 2 of a four volume set

This incredible set begins with Napoleon's birth in Corsica in 1769 and ends with his entombment in the Invalides in Paris in 1840, further set off by an additional section back of Volume IV, Napoleon's Will. (And, no, he didn't leave it all to Josephine. They divorced in 1809. Four months later, he married Archduchess Marie Louise. She didn't get anything either.) That aside, these four illustrated volumes include chronologies, text, letters, and many many insights, both personal and professional, into the life and mind of a titan in world history.

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Bourrienne's Memoirs of Napoleon Bonaparte: Amplified from the works of Las Cases, Rovigo, Constant, Gourgaud, Rapp, and other celebrated French writers with an appendix
Louis Antoine Fauvelet de Bourrienne
Manufacturer: S. Andrus
ProductGroup: Book
Binding: Unknown Binding
ASIN: B00089CYSY

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Bourrienne's Memoirs of Napoleon Bonaparte: Amplified from the works of Las Cases, Rovigo, Constant, Gourgaud, Rapp..An Appendix
W.C., Editor Armstrong
Manufacturer: J. & H. Miller, Publishers
ProductGroup: Book
Binding: Hardcover
ASIN: B000K7BC32

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Bourrienne's memoirs of Napoleon Bonaparte: With an appendix, embracing the principal events in the emperor's life, from 1815 until his death at St. Helena; ... his last wish, in the Hotel des Invalides
Louis Antoine Fauvelet de Bourrienne
Manufacturer: Silas Andrus & Son
ProductGroup: Book
Binding: Unknown Binding
ASIN: B0008C24Z4

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The Confidential Correspondence of Napoleon Bonaparte with His Brother Joseph ... Selected and Translated, with Explanatory Notes, from the 'Memoirs
Emperor of the French Napoleon I
Manufacturer: University of Michigan Library
ProductGroup: Book
Binding: Hardcover

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ASIN: 1418106992

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The Fall of Napoleon
Oscar Browning
Manufacturer: Adamant Media Corporation
ProductGroup: Book
Binding: Paperback

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Bonaparte, Napoleon | ( B ) | People, A-Z | Biographies & Memoirs | Subjects | Books
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ASIN: 0543922065
Release Date: 2001-10-03

Product Description

This Elibron Classics book is a facsimile reprint of a 1907 edition by John Lane, New York; London.

The Fall of Napoleon: An Historical Memoir. Volume 2

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The Fall of Napoleon: An Historical Memoir. Volume 2
John Mitchell
Manufacturer: Adamant Media Corporation
ProductGroup: Book
Binding: Paperback

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ASIN: 0543945103
Release Date: 2001-10-03

Product Description

This Elibron Classics book is a facsimile reprint of a 1845 edition by G. W. Nickisson, London.

The Fall of Napoleon: An Historical Memoir. Volume 3

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The Fall of Napoleon: An Historical Memoir. Volume 3
John Mitchell
Manufacturer: Adamant Media Corporation
ProductGroup: Book
Binding: Paperback

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ASIN: 1421200392
Release Date: 2001-10-03

Product Description

This Elibron Classics book is a facsimile reprint of a 1845 edition by G. W. Nickisson, London.

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Real World

Powerful

DOWNER!

This book can save a life

Dear World- A Suicide Letter
Paul E. Jones
Manufacturer: ZassCo Publishing
ProductGroup: Book
Binding: Paperback

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ASIN: 1553955951

Book Description

A glimpse into the mind of a man suffering from bipolar disorder as he contemplates ending his life.

Customer Reviews:

Real World.......2004-04-16

I have read this book 5 times in 3 days. All I can say is while it is harsh and strong, it is dead to rights on when it comes to how this illness effects you. The reviewer who stated the writer whines about his illness must be a doctor who has no clue because he/she can not possibly have the illness. This is not a pamphlet and even if it was it was worth every dime.
All should read but, those who suffer will get a lot more out of it.

Powerful.......2004-03-05

My husband has suffered from depression for many years and for the first time, I understand the devastating thoughts and emotions that run through his mind that he's powerless to control.

This book helped me understand that writing is powerful - it is a tool that can take a person from thoughts of suicide to renewed hope for living and insight into what's really important in one's life.

I hope to use what I've learned from this book to encourage my husband to share his thoughts on paper even if he cannot do it with me at times.

DOWNER!.......2004-02-24

"Dear World" is "an attempt" to understand the illness of bipolar and suicide - - but it's a downer and not exactly a motivational piece of writing (or a good one).

The author whines about his illness, which certainly doesn't give people the impetus to get well.

And it's a pamphlet - - it's not a book - - so it's a hefty price to pay for a thin tome.

This book can save a life.......2003-04-04

I purchased a copy of the book, "Dear World: A Suicide Letter" as I was interested as a medical professional to learn more about what possibly "drives" a person to suicide. If we can better understand the complex emotions that may drive someone to commit suicide, maybe we all can better help those who suffer from bipolar disorder, depression, and other mental illnesses.

I found this book one of the most insightful books into the mind of someone contemplating suicide. The author reveals his deepest, darkest emotions in a last ditch effort to save himself. Thank goodness he did. His insight into his illness is a light of hope for all who suffer from the grips of depression.

I recommend this book highly and without reservation to all who suffer from depressive illnesses. I also think it is an absolute MUST read for anyone who works with the mentally ill and the families and friends who love them.

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