Martin Bloom – författare

School activities alone are not always sufficient to ensure children’s academic progress or socio-emotional development and well-being. And the time when many children typically have the least adult supervision – immediately after school – is also the time that they are at the highest risk to act as perpetrators or become victims of antisocial behavior.

Throughout A Blueprint for Promoting Academic and Social Competence in After-School Programs, which focuses on children in grades 1 through 6, noted experts identify the best practices of effective programs and pinpoint methods for enhancing school-based skills and making them portable to home and neighborhood settings. This volume: (1) Analyzes the concepts central to effective after-school programs. (2) Offers developmental, cognitive, and social ecology perspectives on how children learn. (3) Features more than 100 exercises that develop young people’s capabilities for academic, social, moral, and emotional learning – These exercises are ready to use or can be adapted to students’ unique needs. (4) Emphasizes young people’s development as students and as productive members of society during middle to late childhood and early adolescence. (5) Presents explicit theory and evidence that can be used to explain the value of after-school programs for budget proposals.

This important book will find an appreciative, ready audience among the program directors who design after-school curricula, the educators who implement them, the mental health and social work professionals who help staff them, and the current crop of graduate students who will create the next generation of programs.

Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory.

This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.

Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory.

This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.