Thomas Ahrens Ph.D., is a Senior Lecturer in Accounting at the London School of
Economics where he has been working since 1996. His research is mostly qualitative.
It is broadly concerned with accounting and organisational process. Thomas has
compared management accounting practices in contemporary British and German firms
and studied the uses of performance measurement systems in a large U.K. restaurant
chain. He has also written on comparative and case study research in accounting.
Thomas’ latest research project is investigating performance measurement in British and
The words that recur in the literature of an age offer clues to contemporary
fascinations and anxieties. In the eighteenth century, “account” is
such a word, taking various forms and conveying multiple meanings.
Account, accounting, accountable: the words are found everywhere from
tutelary texts to novels, particularly – it turns out – in literature about
and directed toward women.
The history of the life of every individual who has, for any reason, attracted extensively the attention of
mankind, has been written in a great variety of ways by a multitude of authors, and persons sometimes wonder
why we should have so many different accounts of the same thing. The reason is, that each one of these
accounts is intended for a different set of readers, who read with ideas and purposes widely dissimilar from
In teaching American government and politics, I constantly meet large numbers of students who have no
knowledge of the most elementary facts of American history since the Civil War. When they are taken to task
for their neglect, they reply that there is no textbook dealing with the period, and that the smaller histories are
sadly deficient in their treatment of our age.
It is to supply the student and general reader with a handy guide to contemporary history that I have
undertaken this volume.
Accounting standards around the world have evolved over centuries of business
and capital market development. In this process, accounting standards historically
were designed to meet the needs of each nation’s capital markets. Those stan-
dards that were found to work well in the legal, cultural, political and economic
context of each nation became the “generally accepted accounting principles,” or
GAAP, for that particular jurisdiction. Naturally, different norms in each nation led
to different GAAPs in each nation.
At this stage, 'gross' means prior to integration into
the calculation of the other factors that limit the
accessibility of the carbon resource: access to other
services and maintenance of ecosystem functions.
This integration will be done by weighting the gross
potential with indexes extracted from tables [C],
[D] and [E]: Ecosystem Accessible Water Surplus
(EAWS), Landscape Ecosystem Potential (LEP),
Rivers Ecosystem Potential (REP) and Ecosystem
Biodiversity Rating (EBR).
This text-book is intended for college and high-school classes. Most of the facts stated in it have become,
through the researches and publications of recent years, such commonplace knowledge that a reference to
authority in each case has not seemed necessary. Statements on more doubtful points, and such personal
opinions as I have had occasion to express, although not supported by references, are based on a somewhat
careful study of the sources. To each chapter is subjoined a bibliographical paragraph with the titles of the
most important secondary authorities.
This subject has indeed been, in some measure, preoccupied by persons far more capable of doing it justice
than I can pretend to be. Had Captain Cook and Mr Anderson lived to avail themselves of the advantages
which we enjoyed by a return to these islands, it cannot be questioned, that the public would have derived
much additional information from the skill and diligence of two such accurate observers.
In these ten volumes the aim has been to present striking accounts of ten great epochs in the history of the
United States, from the landing of Columbus to the building of the Panama Canal. In large part, events
composing each epoch are described by men who participated in them, or were personal eye-witnesses of
Columbus, for example, described his own first voyage; Washington, the defeat of Braddock; Gen. "Sam"
Houston the battle of San Jacinto; General Robert E.
· Namibia is carrying out a phased testing and implementation of the SEEA approach to
environmental accounting. It is focused on several key natural resource sectors, and is
designed to answer such questions as how to allocate water among competing uses and
how land degradation affects the productivity of rangeland.
· The Netherlands routinely constructs the "National Accounting Matrix Including
Environmental Accounts" (NAMEA), an extended form of the national accounts
input/output matrix which tracks pollution emissions by economic sector.
An attempt is here made to present a field that has not been preoccupied. The student of American history has
noticed allusions to certain Scotch Highland settlements prior to the Revolution, without any attempt at either
an account or origin of the same. In a measure the publication of certain state papers and colonial records, as well as an occasional memoir by an historical society have revived what had been overlooked. These
settlements form a very important and interesting place in the early history of our country.
The present volume contains an account of the most important additions which have been made to our
knowledge of the ancient history of Egypt and Western Asia during the few years which have elapsed since
the publication of Prof. Maspero's _Histoire Ancienne des Peuples de l'Orient Classique_, and includes short
descriptions of the excavations from which these results have been obtained. It is in no sense a connected and
continuous history of these countries, for that has already been written by Prof.
Chapter 13 - Accounting for legal reorganizations and liquidations. In this chapter you will learn: Describe the history and current status of bankruptcy and bankruptcy laws; explain the difference between a voluntary and involuntary bankruptcy; identify the various types of creditors as they are labeled during a bankruptcy;...
Chapter 13 - Accounting for legal reorganizations and liquidations. In this chapter you will learn: Describe the history and current status of bankruptcy and bankruptcy laws; explain the difference between a voluntary and involuntary bankruptcy; identify the various types of creditors as they are labeled during a bankruptcy.
Dictionary (or dictionary) is a list of terms is organized into the standard words (Lemma). A common dictionary provides interpretation of words or the equivalent in terms of one or more other languages. In addition, there may be additional information on pronunciation, grammar notes, the variant form of the word, history or etymology, or usage example sentences, quoted.
Sincemany excellent treatises on the history ofmathemat-
ics are available, there may seem little reason for writing
still another. But most current works are severely techni-
cal, written by mathematicians for other mathematicians
or for historians of science. Despite the admirable schol-
arship and often clear presentation of these works, they are not especially well adapted
to the undergraduate classroom. (Perhaps the most notable exception is Howard Eves’s
popular account, An Introduction to the History of Mathematics.
This chapter first discusses some basic themes for the next chapter. We begin with term investment and discuss the profitability and risks associated with investments. this leading to a lecture on how to measure price and expected return on an individual history vidual asset or a portfolio of assets
MANY histories of philosophy exist, and it has not been my purpose merely to add one to their
number. My purpose is to exhibit philosophy as an integral part of social and political life: not as
the isolated speculations of remarkable individuals, but as both an effect and a cause of the
character of the various communities in which different systems flourished. This purpose demands
more account of general history than is usually given by historians of philosophy.
The world suffers no shortage of accounting texts. The
many I’ve read over the past 25 years have helped me audit,
prepare, use, and explain corporate financial statements.
Missing in this lettered journey has been a work that
provides context for accounting’s six divisive issues: inflation,
volatility, intangibles, debt, options, and earnings. A brief history
of accounting can fill this void.
Students and practitioners study textbooks designed to explain
the how’s of accounting.