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This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.
This work analyses the scope of copyright protection for computer software in the United Kingdom,and examines challenges for the future. The work presents the case for the adoption and application of infringement methodology emanating from the courts in the United States, resulting in a narrower scope of protection than is presently argued for by many UK academics, practitioners and judges alike. The work makes a careful evaluation of the efficacy of the various prevailing tests for infringement of copyright in software and their progenies, suggesting an improved formula and advocating the utility of limiting doctrines to assist in the determination of substantial similarity of particular non-literal software elements, user interfaces and screen display protection. The monograph also contains a detailed study of reverse engineering, copyright defences, permitted acts, database protection and the copyright-contract interface in the context of computer software, not omitting crucial discussions of the internet, digital dissemination and the impact of recent treaty and legislative initiatives on British copyright law. As such it will be an important resource for practitioners, lecturers and students alike.
There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
A benchmark Accounting text over the past 30 years, Hoggett's Accounting has been refreshed in this twelfth edition. A must-have for students who want to succeed in their unit and leave with a rich foundation of technical knowledge for their future study and accounting career, the text focuses on accounting from the perspective of a financial statement preparer. With two versions being published, Hoggett's Financial Accounting can be used for either the typical one-semester course, or Hoggett's Accounting, with 6 additional introductory management accounting chapters, can extend to two-semesters. The eBook edition of Accounting, 12th Edition features a range of instructional media content designed to provide students with an interactive and engaging learning experience. This unique resource can also form the basis of a blended learning solution for lecturers.
Interpreting Soil Test Results is a practical reference enabling soil scientists, environmental scientists, environmental engineers, land holders and others involved in land management to better understand a range of soil test methods and interpret the results of these tests. It also contains a comprehensive description of the soil properties relevant to many environmental and natural land resource issues and investigations. This new edition has an additional chapter on soil organic carbon store estimation and an extension of the chapter on soil contamination. It also includes sampling guidelines for landscape design and a section on trace elements. The book updates and expands sections covering acid sulfate soil, procedures for sampling soils, levels of nutrients present in farm products, soil sodicity, salinity and rainfall erosivity. It includes updated interpretations for phosphorus in soils, soil pH and the cation exchange capacity of soils. Interpreting Soil Test Results is ideal reading for students of soil science and environmental science and environmental engineering; professional soil scientists, environmental scientists, engineers and consultants; and local government agencies and as a reference by solicitors and barristers for land and environment cases.