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Secretary of State's sixth report including accounts for year ended 31 March 2009 under section 11 (1) of the Northern Ireland (Monitoring Commission etc) Act 2003
The Pilchard: Biology and Exploitation discusses various concerns in the global pilchard industry. The book is comprised of 23 chapters that are organized into five parts. The text first introduces the biology of pilchard, its geographical distribution, and its zoological classification. Parts II to IV tackle the various issues in pilchard industries in different regions, namely, England, California, South Africa, and West Africa. The coverage of the book includes catching, processing, demand, and profitability. The book will be of great use to individuals involved in the pilchard industries. Researchers of fisheries science will also benefit from the book.
It is now a well-know fact that mergers and acquisitions activity comes in waves. The most recent wave, the 5th takeover wave of the 1990s, was characterized by an unprecedented number of corporate restructurings in terms of mergers and acquisitions (M&As), public-to-private transactions, spin-offs and divestitures, and leveraged recapitalizations. Following the collapse of the stock market in March 2000, M&A activity slumped dramatically, but this pause ended in the second half of 2004 when takeover deals occurred again quite frequently. Indeed, some observers wonder whether the 6th takeover wave has started. The takeover wave in the 1990s was particularly remarkable in terms of size and geographical dispersion. For the first time, Continental European firms were as eager to participate as their US and UK counterparts, and M&A activity in Europe hit levels similar to those experienced in the US. Due to its financial impact and the unprecedented activity in Continental Europe, the 5th takeover wave of the 1990s and recent takeover activity (in biotech, utilities, pharmaceuticals) have triggered a great deal of interesting academic research. This volume brings together a selection of insightful papers. An impressive group of international authors address the following themes: takeover regulation; the cyclical pattern of the M&A markets and probable causes and effects; methods to determine the performance of success of M&A actions; cross border deals; means of payment and its effects; studies of hostile bids; high leverage takeovers and delistings.*A selection of the best and latest quantitative research on M&A activity worldwide*Impressive collection of international authors*Provides important insights and implications for practitioners
During the past decade, no industry has grown faster than that of mobile communications, yet coverage of its operations remains scarce. This state-of-the-art book examines the evolving structure and strategic behaviour of the thirty largest operators i
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
In this book, first published in 1988, the author shows that the movement for industrial democracy has deep roots in British history, and looks at the economic and political potential of industrial democracy as a mechanism to halt 100 years of industrial decline. The author advocates the general adoption of the industrial co-operative form of organisation on two grounds: it provides for authentic industrial democracy, and it maximises commitment to industrial regeneration. Lucid and jargon-free, The Third Way explores the options for economic and institutional change in a mature industrial economy. This title will be of interest to students of business studies.
Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies. This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.
Higher Education Funding Council for England annual report and Accounts 2010-11