The first several chapters of this text present the accounting and re- porting for investment activities of businesses. The focus is on investments when one firm possesses either significant influence or control over another through ownership of voting shares. When one firm owns enough voting shares to be able to affect the decisions of another, ac- counting for the investment can become challe…
History of hypnotism--Mesmer--Puysegur--Braid--What is hypnotism?--Theories of hypnotism: 1. Animal magnetism; 2. The Neurosis Theory; 3. Suggestion Theory
The Institute of Medicine’s Roundtable on Value & Science-Driven Health Care has been convened to help transform the way evidence on clinical effec- tiveness is generated and used to improve health and health care. Participants have set a goal that, by the year 2020, 90 percent of clinical decisions will be supported by accurate, timely, and up-to-date clinical information, and will reflect t…
This volume, Managing the Risks of Extreme Events and Disasters to Advance Climate Change Adaptation, is a Special Report of the Intergovernmental Panel on Climate Change (IPCC). The report is a collaborative effort of Working Group I (WGI) and Working Group II (WGII). The IPCC leadership team for this report also has responsibility for the IPCC Fifth Assessment Report (AR5), scheduled for c…
Increasing global interconnectivity, population, and economic growth, and the mutual interdependence of economic and ecological systems, can serve both to reduce vulnerability and to amplify disaster risks (high confidence). Global development pathways are becoming a more important factor in the management of vulnerability and disaster risk. [7.2.1]
‘“The joy of working harmoniously with small groups of people who are dedicated to something bigger than themselves, and are completely loyal to each other, counts in my experience as one of the most rewarding things in life,” a senior manager told me. Most of us would agree with him.’
The number of people living with HIV/AIDS (PLWHA) in the United States is growing each year largely due both to advances in treatment that allow HIV-infected individuals to live longer and healthier lives and to a steady number of new HIV infections each year. The U.S. Centers for Dis- ease Control and Prevention (CDC) estimates that there were 1.2 million people living with HIV infection in th…
In 2009, the Robert Wood Johnson Foundation asked the Institute of Medicine (IOM) to convene a committee to examine three topics in relation to public health: measurement, the law, and funding. The committee’s complete three-part charge is provided in Box P-1. The IOM Committee on Public Health Strategies to Improve Health explored the topics in the context of contemporary opportunities and c…
The Institute of Medicine (IOM) report To Err Is Human estimated that 44,000-98,000 lives are lost every year due to medical errors in hospitals and led to the widespread recognition that health care is not safe enough, catalyzing a revolution to improve the quality of care.1 Despite considerable effort, patient safety has not yet improved to the degree hoped for in the IOM report Crossing the …
Enterprise Risk Management (ERM) has been defined as the discipline by which an organization in any industry assesses, controls, exploits, finances and monitors risks from all sources for the purpose of increasing the organization’s short- and long-term value to its stakeholders. by the Casualty Actuarial Society (2003) and adopted by the Society of Actuaries (2005). Enterprise Risk Mana…
Patients admitted to hospital are at risk of damage to kidney function, termed acute kidney injury (AKI), either from their illness or as a result of subsequent treatment. Kidney injury can lead to serious health issues and even death. It is essential that patients at risk, and those who develop kidney injury, are recognised early and treated effectively. However, the 2009 National Confidential…
Congratulations on your promotion! It’s exciting, challenging, and perhaps a bit unsettling. Even though you’ve dreamed about and worked toward it for a long time, knowing that you’ve reached a higher rung on your personal success ladder natu- rally brings a touch of anxiety.
Risk management issues in the banking sector do not only have greater impact on bank performance but also on national economic growth and general business development. The bank’s motivation for risk management comes from those risks which can lead to underperformance. This study focuses on the association of risk management practices and bank financial performance in Nigeria. Secondary data s…
Forensic accounting–expert witnessing is not a new discipline, but few accounting textbooks exist to present a broad view of the profession of forensic accounting–expert witnessing. Books do exist on special subparts of it, including the determination of damages, business valuations, general discussions of fraud investigations, or other limited areas of forensic accounting. Books devot…
This workbook addresses the issues of Understanding Change in the Workplace. Should you wish to extend your study to other Super Series workbooks cov- ering related or different subject areas, you will find a comprehensive list at the back of this book.
This is the second edition of our book that is designed as an introductory text in financial accounting. What sets it apart from dozens of other books with that basic aim is that this book is not set in any one national context. Consequently, instead of references to national laws, standards or practices, the main reference point is International Financial Reporting Standards (IFRS). Never…
This workbook addresses the issues of Solving Problems. Should you wish to extend your study to other Super Series workbooks covering related or different subject areas, you will find a comprehensive list at the back of this book.