Long-term liabilities are liabilities that will be paid after 1 year or after the operating cycle (whichever is longer), counting from the balance sheet date. Examples would be bonds payable, long-term notes payable, mortgages payable, pensions, and leases. Pensions and leases will be discussed in later chapters of this book. In this chapter, the emphasis will be on bonds payable and notes paya…
Accounting knowledge is a core business skill that both complements and enhances your other talents. Individuals promoted to management or supervisory roles from either line or staff jobs find that many of their new responsibilities involve knowing something about accounting. Congratulations on your promotion! You’ve come to the right place to start developing those accounting skills. If you …
IUFoST is a federation of 65 countries (represented by their appropriate national bodies, known as Adhering Bodies), and four regional groupings in Europe, Africa, Asia and Latin America. It is thus a global organization for over 200,000 food scientists and technologists and the world voice on food science and technology. It represents food science and technology to other world bodies such …
There is no single authoritative and generally accepted definition of financial accounting, or of accounting in general. It began as a practical activity in response to perceived needs, and for most of its development it has progressed in the same way, adapting to meet changes in the demands made on it. Where the needs differed in different countries or environments, accounting tended to develo…
In the wake of September 11 and recent anthrax events, our nation’s bioterrorism response capability has become an imminent priority for policymakers, researchers, public health officials, academia, and the private sector. Experts from each of these communities and the Forum on Emerging Infections convened for a three-day workshop discussion—the subject of this summary—to identify, clarif…
In today’s healthcare environment, where financial realities play an important role in business decision making, it is vital that managers at all levels under- stand the basic concepts of healthcare finance and how these concepts are used to enhance the financial well-being of the organization. In this chapter, we introduce readers to the book, including its goals and organization. Fur- th…
The quality of health care received by the people of the United States falls far short of what it should be (Advisory Commission on Consumer Protection and Quality in the Health Care Industry, 1998; Chassin and Galvin, 1998). A large body of literature documents serious quality problems. There is a gap (some say a “chasm”) between the health care services that should be provided based on cu…
Packet retransmission is a fundamental TCP mechanism that ensures reliable data transfer between two end nodes. Interestingly, when it comes to cellular data accounting, TCP retransmissins create an important policy issue giving rise to a tension between ISPs accounting for network resource consumption, and users only being aware of the application layer data. Regardless of the policies, we fi…
This book is written for the first and second levels of undergraduate degree study in accounting and business studies, or equivalent introductory accounting courses where an understanding of accounting is a basic requirement. It is based on the author’s experience in providing a first level management accounting text and takes account of helpful suggestions from reviewers of three successiv…
The National Cancer Policy Board (board) concluded in its April 1999 re- port, Ensuring Quality Cancer Care, that based on the best available evidence, some individuals with cancer do not receive care known to be effective for their condition. The magnitude of the problem is not known, but the board believes it is substantial (IOM 1999a). Why do we know so little about the nature and extent of …
We begin this chapter by outlining the problems that stakeholder theory was originally conceptualized to solve and the “basic mechanics” that we believe underlie the development of the theory during the last thirty years. We turn in the next sections to the arguments of Milton Friedman, Michael Jensen, Michael Porter, and Oliver Williamson, often cited as opponents of stakeholder theor…
The ability to read is the main foundational skill for all school-based learning. Without it, the chances for academic and occupational success are limited (Lyon, 1997). In fact, the most pressing issue in guaranteeing students equal access to the curriculum is ensuring their ability to read class materials. When children do not learn to read, their general knowledge and writing abilities suffe…
This book focuses on the front-end aspects of Web design—HTML authoring, graphics production, and media development. It is not a resource for program- ming, scripting, or server functions; however, whenever possible, I have tried to provide enough background information on these topics to give designers a level of familiarity with the terminology and technologies. The content in this book is …