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For undergraduate and postgraduate students taking courses in comparative and international aspects of financial reporting. Learn the foundational concepts of international financial reporting Comparative International Accounting, 14th Edition, by Nobes and Parker explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies. This book is thoroughly updated for the many changes in accounting and the relevant research published since the 13th edition.

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The main magnetic field of the Earth is a complex phenomenon. To understand its origins in the fluid of the Earth's core, and how it changes in time requires a variety of mathematical and physical tools. This book presents the foundations of geomagnetism, in detail and developed from first principles. The book is based on George Backus' courses for graduate students at the University of California, San Diego. The material is mathematically rigorous, but is logically developed and has consistent notation, making it accessible to a broad range of readers. The book starts with an overview of the phenomena of interest in geomagnetism, and then goes on to deal with the phenomena in detail, building the necessary techniques in a thorough and consistent manner. Students and researchers will find this book to be an invaluable resource in the appreciation of the mathematical and physical foundations of geomagnetism.

In these interconnected essays the late Geoffrey de Ste. Croix defends the institutions of the Athenian democracy, showing that they were much more practical, rational, and impartial than has usually been acknowledged. A major essay provides a new view of Aristotle''s use of sources in The Constitution of the Athenians, on which so much of our knowledge of Athenian constitutional history depends. Ste. Croix also argues that commercial factors had much less influence on Greek politics than modern scholars tend to assume, and that there was no such thing in any Greek state as a `commercial aristocracy''. As always, he works out these general positions with the utmost lucidity and pungency, and in meticulous detail. Though written in the 1960s, these hitherto unpublished essays by a great radical historian will still constitute a major contribution to contemporary debate. The editors and other specialists have supplied an updating Afterword to each chapter, and the book contains a thorough index.

This book is the first attempt that has ever been made to give a comprehensive account of the religious life of ancient Athens. The city''s many festivals are discussed in detail, with attention to recent anthropological theory; so too, for instance, are the cults of households and of smaller groups, the role of religious practice and argumentation in public life, the authority of priests, the activities of religious professionals such as seers and priestesses,magic, the place of theatrical representations of the gods within public attitudes to the divine. A long final section considers the sphere of activity of the various gods, and takes Athens as a uniquely detailed test case for the structuralist approach to polytheism. The work is a synchronic,thematically organized complement (though designed to be read independently) to the same author''s Athenian Religion: A History (Oxford 1996).

The birth of the Greek alphabet marked a new horizon in the history of writing, as the vowelless Phoenician alphabet was borrowed and adapted to write vowels as well as consonants. Rather than creating a single unchanging new tradition, however, its earliest attestations show a very great degree of diversity, as areas of the Greek-speaking world established their own regional variants. This volume asks how, when, where, by whom and for what purposes Greek alphabetic writing developed. Anne Jeffery''s Local Scripts of Archaic Greece (1961), re-issued with a valuable supplement in 1990, was an epoch-making contribution to the study of these issues. But much important new evidence has emerged even since 1987, and debate has continued energetically about all the central issues raised by Jeffery''s book: the date at which the Phoenician script was taken over and adapted to write vowels with separate signs; the priority of Phrygia or Greece in that process; the question whether the adaptation happened once, and the resulting alphabet then spread outwards, or whether similar adaptations occurred independently in several paces; if the adaptation was a single event, the region where it occurred, and the explanation for the many divergences in local script; what the scripts tell us about the regional divisions of archaic Greece. There has also been a flourishing debate about the development and functions of literacy in archaic Greece. The contributors to this volume bring a range of perspectives to bear in revisiting Jeffery''s legacy, including chapters which extend the scope beyond Jeffery, by considering the fortunes of the Greek alphabet in Etruria, in southern Italy, and on coins.

The birth of the Greek alphabet marked a new horizon in the history of writing, as the vowelless Phoenician alphabet was borrowed and adapted to write vowels as well as consonants. Rather than creating a single unchanging new tradition, however, its earliest attestations show a very great degree of diversity, as areas of the Greek-speaking world established their own regional variants. This volume asks how, when, where, by whom and for what purposes Greek alphabetic writing developed. Anne Jeffery''s Local Scripts of Archaic Greece (1961), re-issued with a valuable supplement in 1990, was an epoch-making contribution to the study of these issues. But much important new evidence has emerged even since 1987, and debate has continued energetically about all the central issues raised by Jeffery''s book: the date at which the Phoenician script was taken over and adapted to write vowels with separate signs; the priority of Phrygia or Greece in that process; the question whether the adaptation happened once, and the resulting alphabet then spread outwards, or whether similar adaptations occurred independently in several paces; if the adaptation was a single event, the region where it occurred, and the explanation for the many divergences in local script; what the scripts tell us about the regional divisions of archaic Greece. There has also been a flourishing debate about the development and functions of literacy in archaic Greece. The contributors to this volume bring a range of perspectives to bear in revisiting Jeffery''s legacy, including chapters which extend the scope beyond Jeffery, by considering the fortunes of the Greek alphabet in Etruria, in southern Italy, and on coins.

Ancient Anatolia was a region where many indigenous or at least long-established peoples mingled with many conquerors or incomers: Persians, Greeks, Gauls, Romans, Jews. Its rich and complex history of cultural interaction is only spasmodically illuminated by literary sources. Inscriptions, by contrast, abound and attest well over 100,000 name-bearing inhabitants. Many of those names retain regional associations, and when analysed with tact allow lost histories and micro-histories to be recovered.This volume exploits the huge possibilities for social and linguistic history being created by the expansion of The Lexicon of Greek Personal Names into Anatolia. One topic is that of continuities and discontinuities between the naming practices of the Hittites and Luvians in the second millennium BC and those of the Greco-Roman period. Several studies trace changing patterns of naming in particular regions; this may reflect real changes in population, but the need for sociological sensitivity is stressed, as the change may lie rather in changing self-perceptions or preferred self-identifications.The Anatolian treasure house of names can also be used to illuminate the psychology of naming, the rise of nursery nicknames to the status of proper names (and their subsequent fall from favour), for instance, or the fascination with exotic luxury items expressed in names such as Amethyst or Emerald, or the fashion for 'second names' among the Greek-speaking elite. The volume shows how, as has been said, the study of names is a 'paradigm case of the convergence of disciplines, where the history of language meets social history'.

Changing Names investigates, in relation to the ancient Greek world, the ways in which preferences in personal name-giving change: through shifts in population, cultural contact and imperialism, the popularity of new gods, celebrity status of individuals, increased openness to external influence, and shifts in local fashion. Several major kinds of change due to cultural contact occurred: Greek names spread in regions outside Greece that were subject to Greek cultural influence (and later conquest), while conversely the Roman conquest of the Greek world led to various degrees of adoption of the Roman naming system; late in antiquity, Christianisation led to a profound but rather gradual transformation of the name stock. Individuals in culturally mixed societies sometimes bore two names, one for public or official use, one more domestic; but women of non-Greek origin were more likely to stick with indigenous names. 'Structural' changes (such as the emergence of the English surname) did not occur, though in late antiquity an indication of profession tended to replace the father's name as a secondary identifier; in some regions 'second' names became popular, perhaps in imitation of the longer Roman naming formulae. The volume is arranged partly thematically, partly through regional case studies (from within and beyond old Greece). Individuals who change their names (typically slaves after manumission) are also considered, as is the possibility that a name might change its 'meaning'.

Anyone who has sampled even a few of the most commonly read Greek texts will have encountered pollution. The pollution of bloodshed is a frequent theme of tragedy: Orestes is driven mad; Oedipus brings plague upon all Thebes. In historical texts we find cities intervening in the internal affairs of others to `drive out the pollution', or making war on account of it. Political orators represent their opponents as polluting demons. Purity is a constant concern in ritual texts, and any Greek underwent many small purifications in his everyday life. Certain abnormal religious movements of the archaic age made `purification' the path to felicity in the afterlife. First published in hardback in 1983, Miasma is the first work in English to treat this theme in detail.

The birth of the Greek alphabet marked a new horizon in the history of writing, as the vowelless Phoenician alphabet was borrowed and adapted to write vowels as well as consonants. Rather than creating a single unchanging new tradition, however, its earliest attestations show a very great degree of diversity, as areas of the Greek-speaking world established their own regional variants. This volume asks how, when, where, by whom and for what purposes Greek alphabetic writing developed. Anne Jeffery's Local Scripts of Archaic Greece (1961), re-issued with a valuable supplement in 1990, was an epoch-making contribution to the study of these issues. But much important new evidence has emerged even since 1987, and debate has continued energetically about all the central issues raised by Jeffery's book: the date at which the Phoenician script was taken over and adapted to write vowels with separate signs; the priority of Phrygia or Greece in that process; the question whether the adaptation happened once, and the resulting alphabet then spread outwards, or whether similar adaptations occurred independently in several paces; if the adaptation was a single event, the region where it occurred, and the explanation for the many divergences in local script; what the scripts tell us about the regional divisions of archaic Greece. There has also been a flourishing debate about the development and functions of literacy in archaic Greece. The contributors to this volume bring a range of perspectives to bear in revisiting Jeffery's legacy, including chapters which extend the scope beyond Jeffery, by considering the fortunes of the Greek alphabet in Etruria, in southern Italy, and on coins.

This book is the first attempt that has ever been made to give a comprehensive account of the religious life of ancient Athens. The city's many festivals are discussed in detail, with attention to recent anthropological theory; so too, for instance, are the cults of households and of smaller groups, the role of religious practice and argumentation in public life, the authority of priests, the activities of religious professionals such as seers and priestesses, magic, the place of theatrical representations of the gods within public attitudes to the divine. A long final section considers the sphere of activity of the various gods, and takes Athens as a uniquely detailed test case for the structuralist approach to polytheism. The work is a synchronic, thematically organized complement (though designed to be read independently) to the same author's Athenian Religion: A History (Oxford 1996).

Stunning in range and diversity, this collection of lively essays by an international team of experts illuminates Herodotus and the world in which he wrote. The novel and enlightening contributions are as varied in focus and approach as the interests and backgrounds of the authors. There are detailed studies of a number of individual passages and episodes (which always turn out to have wider ramifications for the understanding of Herodotus or for the history of the archaic and classical Greek world, or both) as well as considerations of wider themes (perceptions of ethnicity and ideas of 'tradition', of historical space and about the origins of history). There is prophecy, oracle-selling, and resurrection. There is narrative management and the prosaics of death. Herodotean chronology is revisited. There is epigraphy. There are accounts of why Herodotus did not mention the Hanging Gardens and why he has not been taken as seriously as he should have been by military historians. There are Cleisthenes and Cleomenes, there are Argos and Corinth. And, of course, there is Athens and its democracy.In addition to presenting a picture of Herodotean studies today the volume offers plenty to stimulate further enquiry. It is also an important reminder of the enduring insights and legacies of the work of George Forrest.

In these interconnected essays the late Geoffrey de Ste. Croix defends the institutions of the Athenian democracy, showing that they were much more practical, rational, and impartial than has usually been acknowledged. A major essay provides a new view of Aristotle's use of sources in The Constitution of the Athenians, on which so much of our knowledge of Athenian constitutional history depends. Ste. Croix also argues that commercial factors had much less influence on Greek politics than modern scholars tend to assume, and that there was no such thing in any Greek state as a `commercial aristocracy'. As always, he works out these general positions with the utmost lucidity and pungency, and in meticulous detail. Though written in the 1960s, these hitherto unpublished essays by a great radical historian will still constitute a major contribution to contemporary debate. The editors and other specialists have supplied an updating Afterword to each chapter, and the book contains a thorough index.

This book is the first attempt that has ever been made to give a comprehensive account of the religious life of ancient Athens. The city's many festivals are discussed in detail, with attention to recent anthropological theory; so too, for instance, are the cults of households and of smaller groups, the role of religious practice and argumentation in public life, the authority of priests, the activities of religious professionals such as seers and priestesses, magic, the place of theatrical representations of the gods within public attitudes to the divine. A long final section considers the sphere of activity of the various gods, and takes Athens as a uniquely detailed test case for the structuralist approach to polytheism. The work is a synchronic, thematically organized complement (though designed to be read independently) to the same author's Athenian Religion: A History (Oxford 1996).

In these interconnected essays the late Geoffrey de Ste. Croix defends the institutions of the Athenian democracy, showing that they were much more practical, rational, and impartial than has usually been acknowledged. A major essay provides a new view of Aristotle's use of sources in The Constitution of the Athenians, on which so much of our knowledge of Athenian constitutional history depends. Ste. Croix also argues that commercial factors had much less influence on Greek politics than modern scholars tend to assume, and that there was no such thing in any Greek state as a `commercial aristocracy'. As always, he works out these general positions with the utmost lucidity and pungency, and in meticulous detail. Though written in the 1960s, these hitherto unpublished essays by a great radical historian will still constitute a major contribution to contemporary debate. The editors and other specialists have supplied an updating Afterword to each chapter, and the book contains a thorough index.

Moving out from a particular problem about a particular Athenian festival, the late Christiane Sourvinou-Inwood investigates central questions concerning Athenian festivals and the myths that underlay them. She studies the role played at festivals by hereditary religious associations, showing how simple actions of undressing, veiling, bathing, and re-dressing a statue created a symbolic drama of abnormality, reversion to primeval time, and renewal for the Athenians. Sourvinou-Inwood also offers a reading of the ever controversial Parthenon frieze. Her book, brought to completion by Robert Parker, displays all the attention to detail and the concern for methodological rigour that have made her an iconic figure among students of Greek religion.

Robert Parker ranges widely throughliterary history and theory to give the poems of Elizabeth Bishop (1911-79)the serious critical attention they deserve. The Unbeliever shows thatBishop's poems, already famous for their clear and quiet tone, also strugglewith confusion and wonder about things she can never make quiet or clear.

This book provides a fresh and original approach to a controversial episode in British history, Chamberlain's policy of 'appeasement' towards Hitler's Germany. Written directly from primary archival sources, Alastair Parker's account offers the student new perspectives on the man who dominated the making of British policy before and after his 'triumph' at Munich in September 1938 - Neville Chamberlain. This study considers his personality, his aims and his methods and the opposition to him from men both within and outside his party.

This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.

This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.

Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies

This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

The first Scottish book on accounting was published in 1683. That book heralded a century during which Scotland established its reputation as a land of accountants: a steady stream of books subsequently appeared from Scottish presses. This bibliography contains over 330 location entries, including 32 non-UK libraries. Periodical articles as well books are included.

A tripus is the stuff of nightmares: three long grasping tentacles, one all seeing eye, and a razor sharp beak. One (or possibly several) of these creatures stalks the city of Florist. The terrified citizens are afraid to leave their homes. Already, the Hotel family have been murdered in their beds.Can pest control officer, Fennel, aided by her assistant (known as The-Man-Who-Follows), find this monster (or monsters) and so win favour with the king's daughter? Or will the Earthlings simply be turned into fertiliser?RJParker has turned the morality of eating practically anything on its head, questioning the rights of vegetarians, pescatarians, and fungitarians to eat guilt free. The reader will come away from this novel with an appetite only for rocks (though that subject may be covered in a sequel).May the Giver (if she exists) be with you.

Set in near future Australia, a robotic pet observes the Sharifs, a post-modern family living together in rural Australia, but separated by different aspects of digital reality."e;...each member of the family was largely ignorant of what the others did with their time.• Jeraldic believed his mother worked in an office, that his sister studied at University, and that his father stared at the circuit diagrams for farm machinery. He was correct about his father.• The father, Behnam, believed his son hated school, that his wife worked as a secretary in a virtual legal practice, and he prayed that his daughter was doing well at University. His father was correct about his son.• The mother, Ellenor, didn't pretend to understand what her husband did on the farm. She did believe that her work was very important and that her children were safe. Ha! Not even close.• As for Jeraldic's sister, Moira; she didn't know nor care what anyone did, and so was the least self-deceived."e;As the catalyst for a family crisis, the marginally corrupt state government has been tricked into providing Sydney as the testing ground for the rise of the cyborg nation. The part each member of the family plays in preventing catastrophe is told by a lonely mechanical monster who is on the cusp of self awareness.This story is guaranteed to contain no romance, or credible facts, but may contain traces of humour.Characters from this story also appear in three other novels by the same author, but this is the one to read first.

When Edward meets Katie, he is swept off his feet, but thirty years later, he must return through time to make sure that they meet at all. Will she believe his crazy stories of mirrors you can walk through, humans who are controlled by cybernetic yolks, journeys into the depths of space, and weapons of unimaginable power?Luckily for us, his attempts to woo his wife anew are well documented by an academic alien who has provided hyperlinked footnotes. These give historical context (sometimes amusing) regarding Edward's strange vision of the future – or your past, depending on the readers time of view.

A typical* family with typical* problems must come to terms with the arrival of neighbours from a different culture. To add to their troubles, their family transport is damaged, their living home and that of their neighbours compete for food, and the extremely exotic members of the local police-force hound them to simultaneously spy and befriend the new residents.*Note: Typical in this case applies to the sea urchins of the planet Blue.

From even before the time of Alexander the Great, the Greek gods spread throughout the Mediterranean, carried by settlers and largely adopted by the indigenous populations. By the third century b.c., gods bearing Greek names were worshipped everywhere from Spain to Afghanistan, with the resulting religious systems a variable blend of Greek and indigenous elements. Greek Gods Abroad examines the interaction between Greek religion and the cultures of the eastern Mediterranean with which it came into contact. Robert Parker shows how Greek conventions for naming gods were extended and adapted and provides bold new insights into religious and psychological values across the Mediterranean. The result is a rich portrait of ancient polytheism as it was practiced over 600 years of history.