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The heroic life of the pilot who became an ace with one of the most successful fighter squadrons in the RAF and a captive in a notorious Nazi POW camp. Following training, Lee received his commission and was posted to 501 Squadron which was sent to support the Expeditionary Force in France, arriving on 10 May, only hours after the Blitzkrieg had been launched. Lee quickly opened his score, claiming several bombers during the first week of operations. Having been wounded when his Hurricane exploded following a dogfight, Lee was briefly rested but soon rejoined the Squadron before they moved to their first Battle of Britain base at Middle Wallop. Lee scored more damaged and destroyed enemy aircraft and by the end of July he was Mentioned in Dispatches. Lee was forced to take to his parachute for the second time, learning of the richly deserved award of his DFC while still recovering from his wounds. He later recalled how each of the Squadrons aces, even Ginger Lacey, had been shot down at least twice during that summer. Lee was later posted to 112 (Shark) Squadron, flying Curtis Kittyhawks on Fighter and Fighter-Bomber missions in North Africa and then to 260 Squadron which was heavily involved in the lead-up to the battle of El Alamein, seeking out and destroying enemy troop columns and fighting off the Luftwaffe which still had air superiority. In March 1943, 123 Squadron began Fighter-Bomber operations against Mediterranean targets. During one Lee was hit by AA and made a forced landing in an olive grove. He was captured and sent to Stalag Luft III just in time to play a key role in the Great Escape.
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Revised and updated. The influence of International Financial Reporting Standards (IFRS) on accounting across the world is stronger than ever. Most importantly, this stems from the mandatory adoption of IFRSs in many parts of the world, including Europe, Canada, Australia, Brazil and, with some relatively small exceptions, China. Additionally, foreign registrants in the US are also permitted to use IFRS by the SEC. The impact of IFRSs also extends to accounting developments as the IASB and the FASB work closely together to formulate new standards such as those recently issued on leasing and revenue recognition. It is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book addresses the implications for analysis, modelling and valuation of key aspects of IFRS, all updated for recent developments, including: - Pensions - Stock options - Derivatives - Provisions - Leases - Revenue recognition - Foreign currency The text also sets out the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance companies, real estate companies and technology companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition.
High above the warm, summer fields Churchill's 'few' fought with courage & skill against overwhelming odds - and won. A vivid account of the air battles as well as an explanation of how the campaign developed. Fresh insights into the controversies with the aid of original material as well as recollections of many of the surviving air crew & ground staff. Vividly illustrated with many photographs. Denis Richards, co-author of the official history of RAF operations in World War Two, and Richard Hough, the historian and biographer, have collaborated to write this magnificent new account for the general reader; as well as offering vivid descriptions of the air fighting. It explains with great authority how both sides developed their air forces in the inter-war years, a necessary prelude to a true understanding of the Battle itself. It provides fresh insights into the controversies of the time and makes use of original material derived from interviews and correspondence with over three hundred surviving air-crew and ground staff.
A definitive account of the three-month air battle in 1940 between the Royal Air Force and the Luftwaffe. The victory of the Battle of Britain ranks with Marathon and the Marne as a decisive point in history. At the end of June 1940, having overrun much of Western Europe, the Nazi war leaders knew that they had to defeat the Royal Air Force Fighter Command before they could invade the British mainland. With a finely-struck balance of historical background and dramatic renderings of RAF and Luftwaffe engagements over the English countryside, Hough and Richards offer a history that is at once deep and wide-ranging. They offer insight into how the British laid the groundwork for victory through aircraft research and production, the development and implementation of command and control structures, and research into new technologies, the most important of which was radar. Hough and Richards also utilize first-person accounts of the battle whenever possible, rendering the battle scenes with cinematic intensity. A compelling introduction to one of the most important battles of World War II, The Battle of Britain pays tribute to the men about whom Winston Churchill would remark, "Never in the field of human conflict was so much owed by so many to so few."
In The Breaking Storm, the first of Dilip Sarkar’s unprecedented seven-volume series exploring the Battle of Britain, the events that led up to the outbreak of war in 1939, and which set the scene for the epic aerial conflict of summer 1940, are fully explored. Continuing his examination of the events of the Spitfire Summer, in The Breaking Storm Dilip provides a day-by-day chronicle of the Battle of Britain’s first phase – the so-called Kanalkampf – which was fought over the Channel-bound convoys between 10 July and 12 August 1940. This account, though, does not simply concern RAF Fighter Command, as the author recognizes the operations and efforts of the RAF’s Bomber and Coastal commands, the Royal Navy and mercantile marine – making this book part of what he calls ‘the Big story’. Hitler’s actual policies and intentions towards the ongoing war with Britain are also explored. If the Battle of Britain was fought to deny Germany the aerial superiority required to launch a seaborne invasion of southern England, then, the author argues, the conflict could surely only have begun when the Germans committed to Operation Seelöwe – which was not, in fact, until 21 July 1940. It has previously been accepted that Hitler’s War Directive of 16 July 1940 signaled the intention to invade, but the author proves that this was no more than another example of the ‘brinkmanship’ that Hitler was renowned for, and the air attacks at that time little more than ‘Air Fleet Diplomacy’, all of which was intended to frighten Britain into accepting the Führer’s ‘last appeal to reason’ of 19 July 1940. In his broadcast of 22 July 1940, Lord Halifax made the nation’s unbowed position quite clear. He called Hitler’s bluff: previously reluctant to fight Britain, Hitler’s preferred policy in the ongoing war had been blockade and diplomacy – but now he had no choice but to unleash the Luftwaffe against Britain. All of this is investigated in detail, aligning these wider events and high decisions with action in the air. Through diligent research, combined with crucial official primary sources and personal papers, Dilip unravels many myths, often challenging the accepted narrative. This is not simply another dull record of combat losses and claims – far from it. Drawing upon unique first-hand accounts from a wide-range of combatants and eyewitnesses, along with Daily Home Intelligence Reports and numerous other primary sources, this book forms part of what is likely to be the first and last such comprehensively woven account of this epic air battle.