krainaksiazek the six concepts of taxation a students guide 20111489
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Principles of Taxation for Business and Investment Planning, by Sally Jones is a different approach to the study of taxation from the traditional tax return preparation approach. This book teaches students to recognize the role taxes play in business and investment decisions. This textĹźs coverage of new tax regulations is updated yearly to reflect the latest changes in tax law. |The comprehensive cases in parts three through six require students to perform more in-depth analysis and decision skills, reinforcing the key concepts and decision-oriented focus of the text.|This text relates the study of financial theory to the study of taxation so students develop the ability to translate tax outcomes into cash flows. This offers a forward-looking, planning perspective rather than a compliance perspective. |Significant real world examples reinforce and illustrate key concepts. |Because students learn to evaluate the tax laws on the basis of both equity and efficiency, the book considers both the economic and social policy implications of various tax systems.|This text examines the structural framework of the federal income tax system to allow students to attain a sufficient level of tax knowledge appropriate for the introductory course, and to gain a frame of reference for understanding the technical details of taxation.|Extensive end-of-chapter material includes five types of problems:Questions and Problems for Discussion challenge students to think critically about conceptual and technical issues covered in the chapter. Application Problems give students practice in applying the technical material covered in the chapter.Issue Recognition Problems develop studentsĹź ability to recognize tax issues, while introducing the tax research process.Research Problems provide further opportunity for students to develop their analytic skills, as well as increase their exposure to tax research by utilizing a tax library.Tax Planning Cases put students in the role of a tax advisor and gives them the opportunity to integrate their tax knowledge into a business-planning framework.
The International Taxation System Springer, Berlin
Książki / Literatura obcojęzyczna
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Intermediate Accounting, 3e, by Spiceland/Sepe/Tomassini will gain support in traditional and technology-driven accounting departments, especially those looking for a more concise, decision-making text that reinforces challenging concepts via CD-ROM. The revision of this text is based around a "Learning System." The revision of this "Learning System" was built on improving the clarity of the chapters, emphasizing more decision-making in order to prepare students for the changes taking place on the CPA exam, acknowledging the diversity of students and their learning styles by creating supplemental materials to assure the success of every student, and creating a consistent text and supplemental package for both students and instructor's giving us the best possible intermediate text on the market. Returning to the Third edition is the award winning "Coach" CD-ROM. The Coach CD-ROM is a multimedia product integrating audio and video clips, animated illustrations, cases, and alternative reading material that helps students comprehend some of the more difficult topics associated with intermediate accounting. Designed specifically for the Spiceland text, instructors and students will find these learning tools placed strategically throughout the text. This is the most comprehensive Learning System in Intermediate Accounting. At only 1120 pages (300 pages less than the average intermediate accounting text), Spiceland/S/T has not sacrificed content for pages. Instead, the authors have created a very flexible text with a student friendly writing style that focuses on explaining not just how to apply a procedure, but why it's applied. GradeSummit(TM) is a dynamic self-assessment and exam preparation service for students and instructors. Detailed diagnostic analysis of strengths and weaknesses enables efficient and effective study for students and effortless information for instructors. Find out more at www.gradesummit.com.|Reorganization of Chapters 3, 4, and 5. Based on extensive market feedback, the authors rearranged these chapters so that the basic financial statements are presented contiguously in Chapters 3 and 4. Consequently, the balance sheet is now covered before presenting the income measurement material.|Chapter 4 - Early coverage of Earnings Management/Earnings Quality. Part "A" of this chapter, the income statement, has been restructured by framing the discussion of income statement presentation within the context of earnings quality/earnings management. As one of the HOTTEST topics in the news today, Earnings Quality refers to the ability of reported earnings (income) to predict a company's future earnings. Financial analysts evaluate a company's earnings quality by attempting to separate a company's transitory earnings effects from its permanent earnings. This analysis is critical to investment decisions.|Update on Pronouncement Drafts FAS No. 132 (revised 2003) - Employers' Disclosures about Pensions and Other Postretirement Benefits-an amendment of FASB Statements No. 87, 88, and 106 FAS No. 150, Accounting for Financial Instruments with Characteristics of both Liabilities and Equity Accounting Changes and Error Corrections -a replacement of APB Opinion 20 Exchanges of Productive Assets - an amendment of APB Opinion No. 29. Accounting for Stock-Based Compensation: A Comparison of FASB Statement No. 123, Accounting for Stock-Based Compensation, and its related interpretations. Expanded coverage of the Sarbanes Oxley Act in Chapter 1|CPA Review IntegrationIn 2004 McGraw-Hill/Irwin will provide you and your students with a true CPA Exam experience By exposing students to those skills now necessary to succeed both in their careers and on the computerized CPA Exam - Research, Analysis, Judgment, Understanding and Communication - your students will now be exposed to these requirements in their intermediate accounting course through our new CPA Review simulations. Several simulations tied to the text will be available on the bookĹźs website. |Decision Makers' Perspective - sections added to various chapters throughout the text to help students learn how to apply the knowledge they learn in class to the real world after graduation. Earnings Management topics are often revisited in these sections of the text. This text addresses the issues of how creditors use information about accounts receivables and inventories, determine which information is useful to investors, and why managers choose a particular accounting method over an allowable alternative. By the end of this course, students will be able to use accounting information to make decisions, understand financial reporting issues, and most importantly, critically evaluate reporting alternatives.|Updated real-world examples featuring a variety of companies such as Microsoft, Ford, and Gap, Inc. help students understand theoretical concepts by studying the decisions made by progressive companies.|Updated FASB Pronouncements - 130, 131, 132, 133, 137, 141-146 all incorporated throughout the text with material detailing the impacts of these pronouncements.|Revenue Recognition - Revenue recognition has become one of the hottest financial reporting issues. The most frequently cited issue in federal class action litigation is improper revenue recognition. Complex business transactions, particularly for high technology companies, make revenue recognition a difficult task, one that needs to be thoroughly understood by students.|Chapter 14, Bonds and Long-Term Notes, has been reorganized to create greater flexibility in the choice of topics to be covered. 3 Parts: Postretirement Benefits Other than Pensions, Stock-Based Compensation Plans, and Other Compensation Prior to Retirement.|Coverage of accounting errors expanded in Chapter 22 - Using Enron's error correction experience as backdrop. These topics will show the relevance of accounting to students.|Updated Computerized Test Bank - Each chapter of the TB has a planning grid that classifies each question according to the primary learning objective and the level of learning that it tests. Learning levels, based on a form of Bloom's educational taxonomy, divides questions as follows: Level One - Knows terms & facts. Level Two - Understands Principles and Concepts. Level Three - Applies Principles and Concepts. Many questions have been revised or updated from the 2e test bank, several redundant ones have been eliminated and many new ones have been included. The new questions emphasize more critical thinking and increased emphasis on interpreting information from real world financial statements and disclosures.|Online Learning Center- The OLC is a dynamic website providing students with added material that traditionally has been available at an additional cost. The Spiceland OLC includes quizzes, practice sets, articles, Excel Templates, PPT Slides, Electronic Cases, Check Figures, FASB Pronouncement Summaries, links to Relevant News and References, and Flash Cards. There are also 60 Real-Time, Real-World Electronic cases. Each case has solutions and links to other websites. The OLC is free with the purchase of a new text. (www.mhhe.com/spiceland3e)|Expanded coverage of comprehensive income. Comprehensive income, as covered in the first and second editions, will now include real-world disclosure examples and presentations.|Coach CD-ROM - The Coach CD-ROM is an interactive CD-ROM that is fully integrated throughout the text, helping students understand some of the more difficult topics surrounding Intermediate Accounting. This CD-ROM includes audio & video clips to help visual learners comprehend difficult topics in an environment that is more suitable to their learning needs. There are also animated illustrations, electronic cases, review exercises, and additional journal readings.|Author-written supplements - The Spiceland author team writes all primary supplements to ensure a perfect fit between the text and supporting materials.|Conceptual Emphasis - Spiceland is more conceptual in how it successfully explains not just how to account for something, but why you account for it in a particular manner.|Flexibility - The author team has organized the chapters modularly so basic concepts are covered early in the chapter, while more difficult concepts can be studied later, or skipped completely. With other encyclopedic texts, this can be very difficult for instructors to accomplish.|Chapter Opening Financial Reporting Cases - Each chapter opens with a Financial Reporting Case that places the students in the role of the decision-maker. These cases help students understand why and how the material covered in a given chapter is applied in business. Questions relating to these cases are placed appropriately throughout the chapter where the learned concepts can be applied. Solutions to these questions are located in the End-of-Chapter material.|Ethical Dilemmas - Ethical boxes are integrated throughout the text and are intended to create an awareness of accounting issues with ethical ramifications. This timely information is great for classroom discussions and ask students to consider situations dealing with fraud, accounting for contingencies, and post-retirement pension plans.|Global Perspectives - International boxes integrated throughout the text to give students a sense of how accounting is use in other countries. Students will get some insight into how income tax regulations are handled in other countries, how investments are reported, and uniformity of accounting standards in a global marketplace.|Additional Consideration Boxes provide students with more detail on selected topics such as understanding ratios, LIFO/FIFO, and goodwill.|Broaden Your Perspective Cases - An integral part of each chapter, these cases prepare students for the New Uniform CPA exam by helping them develop these four critical skills: research, analysis, judgment, and communication. These cases allow students to apply the knowledge they are gaining in the course.|Concept Review Exercises w/Solutions - Reinforces the understanding of chapter material, and allows students to apply concepts and procedures learned in earlier chapters prior to their homework assignment. Some chapters will discuss more than one distinct topic, and in so doing, a concept review exercise will immediately follow.|McGraw-HillĹźs Knowledge Gateway - The Complete Resource for Teaching Online Courses. McGraw-Hill/Irwin, in partnership with Eduprise, is proud to bring this unique service to instructors. This comprehensive Website contains a wealth of information for any professor interested in teaching online. Level one is available to any instructor browsing our Website. Level two is reserved for McGraw-Hill customers and contains access to free technical and instructional design assistance. For more details, visit http://mhhe.eduprise.com/home.nsf|PageOut is McGraw-HillĹźs unique point-and click course Website tool, enabling you to create a full-featured, professional quality course Website without knowing HTML coding. With PageOut you can post your syllabus online, assign McGraw-Hill Online Learning Center or eBook content, add links to important off-site resources, and maintain student results in the online grade book. You can send class announcements, copy your course site to share with colleagues, and upload original files. PageOut is free for every McGraw-Hill/Irwin user and, if youĹźre short on time, we even have a team ready to help you create your site!|You can customize this text with McGraw-Hill/Primis Online. A digital database offers you the flexibility to customize your course including material from the largest online collection of textbooks, readings, and cases. Primis leads the way in customized eBooks with hundreds of titles available at prices that save your students over 20% off bookstore prices. Additional information is available at 800-228-0634.|PowerWeb. This online reservoir of discipline-specific news articles and essays offer a great way to keep your course current, while complementing textbook concepts with real-world applications. Articles and essays from leading periodicals and niche publications in specific disciplines are reviewed by professors like you to ensure fruitful search results every time. PowerWeb also offers current news, weekly updates with assessment, interactive exercises, Web research guide, study tips, and much more! http://www.dushkin.com/powerweb.|BusinessWeek Edition. Your students can subscribe to 15 weeks of Business Week for a specially priced rate of $8.25 in addition to the price of the text. Students will receive a pass code card shrink-wrapped with their new text. The card directs students to a Website where they enter the code and then gain access to BusinessWeekĹźs registration page to enter address info and set up their print and online subscription as well. |Wall Street Journal Edition. Your students can subscribe to the Wall Street Journal for 15 weeks at a specially priced rate of $20.00 in addition to the price of the text. Students will receive a "How To Use the WSJ" handbook plus a pass code card shrink-wrapped with the text. The card directs students to a Website where they enter the code and then gain access to the WSJ registration page to enter address info and set up their print and online subscription, and also set up their subscription to Dow Jones Interactive online for the span of the 15-week period. |Standard & PoorĹźs Educational Version of Market Insight. McGraw-Hill/Irwin is proud to partner with Standard & PoorĹźs to offer access to the Educational Version of Standard & PoorĹźs Market Insight(c). This rich online resource provides six years of financial data for over 370 top companies. The password-protected Website is the perfect way to bring real data into todayĹźs classroom. This is free with selected McGraw-Hill titles, and is available for an extra $5 with additional titles. Contact your rep for more information or visit www.mhhe.com/edumarketinsight.
Kodaly in the Second Grade Classroom Oxford University Press
Książki / Literatura obcojęzyczna
Since the mid-twentieth century, Zoltan Kodaly's child-developmental philosophy for teaching music has had significant positive impact on music education around the world, and is now at the core of music teaching in the United States and other English speaking countries. The Kodaly Today handbook series is the first comprehensive system to update and apply the Kodaly concepts to teaching music in elementary school classrooms. Kodaly in the Second Grade Classroom provides teachers with a step-by-step road map for developing children's performance, creative movement, and literacy skills in an organic and thoughtful manner. Through six years of field-testing with music kindergarten teachers in the United States, Great Britain, and Hungary (the home country of Zoltan Kodaly), authors Micheal Houlahan and Philip Tacka have developed a methodology specifically for 21st century classrooms. Houlahan and Tacka use the latest research findings in cognition and perception to create a system not only appropriate for the developmental stages of second grade students but also one which integrates vertically between elementary music classes. The methods outlined in this volume encourage greater musical ability and creativity in children by teaching them to sing, move, play instruments, and develop music literacy skills. In addition, Kodaly in the Second Grade Classroom promotes critical thinking, problem solving, and collaboration skills. Although the book uses the Kodaly philosophy, its methodology has also been tested by teachers certified in Orff and Dalcroze, and has proven an essential guide for teachers no matter what their personal philosophy and specific training might be. Numerous children's songs are incorporated into Kodaly in the Second Grade Classroom, as well as over 35 detailed lesson plans that demonstrate how music and literacy curriculum goals are transformed into tangible musical objectives. Scholarly yet practical and accessible, this volume is sure to be an essential guide for kindergarten and early childhood music teachers everywhere.
Networked Flow Springer Netherlands
Książki / Literatura obcojęzyczna
Identifying networked flow as the key driver of networked creativity, this new volume in the Springer Briefs series deploys concepts from a range of sub-disciplines in psychology to suggest ways of optimizing the innovative potential of creative networks. In their analysis of how to support these networks, the contributing authors apply expertise in experimental, social, cultural and educational psychology. They show how developing a creative network requires the establishment of an optimal group experience in which individual intentions inform and guide collective goals.§The volume represents a three-fold achievement. It develops a ground-breaking new perspective on group creativity: the notion of networked flow as a bridging concept linking the neuropsychological, psychological and social levels of the creative process. In addition, the authors set out a six-stage model that provides researchers with a methodological framework (also by referring to the social network analysis) for studying the creativity traditionally associated with interpersonal contexts. Finally, the book includes perceptive analysis of the novel possibilities opened up by second-generation internet technologies, particularly in social networking, that seem destined to develop and sustain online creativity. As a wide-ranging exposition of a new direction in theoretical psychology that is laden with exciting possibilities, this volume will inform and inspire professionals, scholars and students alike.
Algorithms in C++ Addison-Wesley Educational Publishers Inc
Książki / Literatura obcojęzyczna
Graph algorithms are critical for a wide range of applications, including network connectivity, circuit design, scheduling, transaction processing, and resource allocation. The latest in Robert Sedgewick's classic series on algorithms, this is the field's definitive guide to graph algorithms for C++. Far more than a "revision," this is a thorough rewriting, five times as long as the previous edition, with a new text design, innovative new figures, more detailed descriptions, and many new exercises -- all designed to dramatically enhance the book's value to developers, students, and researchers alike. The book contains six chapters covering graph properties and types, graph search, directed graphs, minimal spanning trees, shortest paths, and networks -- each with diagrams, sample code, and detailed descriptions intended to help readers understand the basic properties of as broad a range of fundamental graph algorithms as possible. The basic properties of these algorithms are developed from first principles; discussion of advanced mathematical concepts is brief, general, and descriptive, but proofs are rigorous and many open problems are discussed. Sedgewick focuses on practical applications, giving readers all the information and real (not pseudo-) code they need to confidently implement, debug, and use the algorithms he covers. (Also available: Algorithms in C++: Parts 1-4, Third Edition, ISBN: 0-201-35088-2).
Professionalism, Work, And Clinical Responsibility In Pharma Jones and Bartlett Publishers
Książki / Literatura obcojęzyczna
This exceptional guide introduces pharmacy students and residents to the ethical and personal challenges they will encounter in their pharmacy career and provides the tools for success. Utilizing the American Board of Internal Medicine model of professionalism, the text explores practice in the context of developing and applying the ABIM's six attributes: altruism, accountability, duty, excellence, honor and integrity, and respect for others. This valuable resource deals with the human aspects of being a successful pharmacy practitioner and explores how selfawareness, self-management, social awareness, and relationship management (the four skill areas of emotional intelligence) are blended to accomplish personal, professional, and organizational goals. The text utilizes thoughtprovoking exercises for comprehension of the concepts presented and creating personalize learning plans. These activities as well as realworld case studies provide students with insight into pharmacy practice.
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