This book builds on the analyses of Eugene and Howard Odum and introduces the concept of systems ecology. Ecological emergy accounting represents a breakthrough because it allows researchers to integrate man-made capital and natural capital so that human and natural concerns can be addressed using a consistent system of units. This book develops an emergy accounting model that is suitable for describing urban systems, thereby providing a comprehensive picture of those systems. To make the theory concrete, the authors use China s Macao Special Administrative Region as a case study, and compare the results for Macao with those of other urban ecosystems around the world in the fields of ecological economy, tourism, waste treatment, gambling industry, land reclamation and resource consumption etc.
Covering the essentials of fund accounting, this flexible book introduces the reader to the basic accounting principles at work in both governmental and not-for-profit organizations.
Goodwill may be either purchased or internally generated. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill, forms an integral part of the book. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterlinga??s a??issues conceived in a way that they are in principle unresolvablea??. The issue was accordingly redefined as to develop a method by which the current level of information relating to goodwill in the financial statements contained in a companya??s Annual Report could be improved.The book seeks to identify a logically defensible method of accounting for goodwill that addresses that redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century a??double accountinga?? in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the companya??s market capitalization at balance date and is termed the Market Capitalization Statement (a??MCSa??).
The Back Pocket Articles
The Back Pocket Books