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Audit and Accounting Guide: State and Local Governments 2019 (AICPA Audit and Accounting Guide)


State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements

Developing Educational Technology at an Urban Community College

by Jacqueline DiSanto

This book uses a mix of personal narratives, anecdotal evidence, and research-based findings to tell the story of a small, urban community college’s efforts to develop and nurture a Community of Practice (CoP) that would galvanize the campus’ adoption of Educational Technology. Located in one of the poorest congressional district in the United States, Hostos Community College, a Hispanic-serving institution and part of the City University of New York (CUNY), has a unique history rooted in activism, advocacy, and community outreach, and has built a reputation for technology innovation. This book is a collection of writing from faculty and staff members whose decades of experience integrating technology into the classroom pre-dates many of the official initiatives now in place at CUNY.

Ostriches (Nature's Children)

by Merebeth Switzer

Which bird weighs almost as much as two adults, stands taller than a professional basketball player and has feathers that have been prized by kings and emperors for thousands of years? It is the ostrich. This amazing creature is the largest bird in the world today, and it is one of a kind. Find out more about this unusual bird and its life in the wild.

The Abyssinian Cat (Learning About Cats)

by Joanne Mattern

The history, development, habits and care of Abyssinian cats.

Advanced Engineering Optimization Through Intelligent Techniques: Select Proceedings of AEOTIT 2018 (Advances in Intelligent Systems and Computing #949)

by R. Venkata Rao Jan Taler

This book comprises select peer-reviewed papers presented at the International Conference on Advanced Engineering Optimization Through Intelligent Techniques (AEOTIT) 2018. The book combines contributions from academics and industry professionals, and covers advanced optimization techniques across all major engineering disciplines like mechanical, manufacturing, civil, automobile, electrical, chemical, computer and electronics engineering. Different optimization techniques and algorithms such as genetic algorithm (GA), differential evolution (DE), simulated annealing (SA), particle swarm optimization (PSO), artificial bee colony (ABC) algorithm, artificial immune algorithm (AIA), teaching-learning-based optimization (TLBO) algorithm and many other latest meta-heuristic techniques and their applications are discussed. This book will serve as a valuable reference for students, researchers and practitioners and help them in solving a wide range of optimization problems.

Plant Theory in Amazonian Literature (New Directions in Latino American Cultures)

by Juan R. Duchesne Winter

This book discusses new developments of plant studies and plant theory in the humanities and compares them to the exceptionally robust knowledge about plant life in indigenous traditions practiced to this day in the Amazonian region. Amazonian thinking, in dialogue with the thought of Eduardo Viveiros de Castro, Emanuele Coccia and others, can serve to bring plant theory in the humanities beyond its current focus on how the organic existence of plants is projected into culture. Contemporary Amazonian indigenous literature takes us beyond conventional theory and into the unsuspected reaches of vegetal networks. It shows that what matters about plants are not just their strictly biological and ecological projections, but the manner in which they interact with multiple species and cultural actors in continuously shifting bodies and points of view, by becoming-other, and fashioning a natural and social diplomacy in which humans participate along with non-humans.

Gatekeeping in the Evolving Business of Independent Film Distribution (Palgrave Global Media Policy and Business)

by Roderik Smits

This book is about the business of distribution, around which the international film business revolves. Considering sales agents and distributors as primary gatekeepers, the book examines the networks in which they operate, how they operate, how their practices have evolved, and the power and control they exert over the business of independent film distribution. Critically, it also considers how they are affected by the powerful influence of Netflix and Amazon in the online era. At a time of disruption and change to traditional business models and industry professions, Roderik Smits argues that gatekeepers remain equally – if not more – crucial to the distribution and circulation of films in international markets.

The History and Theory of Fetishism (Marx, Engels, and Marxisms)

by Alfonso Maurizio Iacono

The History and Theory of Fetishism, the expanded version of Iacono's enduring classic Teorie del feticismo and available for the first time in English, aims to provide the historical context necessary to understanding the concept of "fetishism" and offers an overview of the ideologies, prejudices, and critical senses that shaped the Western observer's view of otherness and of his own world. Iacono examines the moment when the Western observer turned his colonizing and evangelizing gaze to continents such as Africa and the Americas, while attempting to simultaneously destabilize and look at his own world critically.

Sweet Miss Seeton (Miss Seeton Mysteries #20)

by Hamilton Crane

An eccentric artist wants Miss Seeton’s beloved cottage for his newest work: a chocolate-covered house. But no amount of money or publicity will convince her to give up her home, especially when there are more important matters to attend to. The unexpected deaths of otherwise healthy elderly residents—all who had used the services of a certain asphalt company—have the police baffled. And though Miss Seeton is being stalked by the confectionary sculptor. it’s up to her and her trusty sketch pad to discover who is paving the path to ruin for Plummergen’s senior citizens...

Imagining Disarmament, Enchanting International Relations

by Matthew Breay Bolton

This book explores the global politics of disarmament through emerging international relations (IR) theories of discourse and imagination. Each chapter reflects on an aspect of contemporary activism on weapons through an analogous story from literary tradition. Shahrazade, convenor of the 1001 Nights, offers a potent metaphor for the humanitarian advocacy seeking to moderate the behaviour of violent people. The author reads Don Quixote in Cambodia’s minefields, reflects on Lysistrata at Greenham Common and considers how tropes in The Tempest were enrolled in both Pacific nuclear testing and efforts to resist it. The book draws on ethnographic fieldwork in communities affected by weapons and disarmament advocacy at the UN and calls for a re-enchantment of IR, alive to affect, ritual and myth.

Contemporary Logistics in China: Interconnective Channels and Collaborative Sharing (Current Chinese Economic Report Series)

by Xiang Li Bing-Lian Liu Ling Wang Shao-Ju Lee

This book is the ninth volume in "Contemporary Logistics in China", authored by the researchers in Logistics Research Center at Nankai University. In the spirit of the eight preceding annual volumes, this book carries on the ideal of providing a systematic exposition on the logistics development in China for the English-speaking community at large. Specially, this volume captures China's logistics development at a crucial turning point.This present report consists of nine chapters, organized into three sections. The introductory section, consisting of two chapters, depicts the current development status of the China’s logistics market and the logistics facilities and technology. The second section addresses the characteristics of logistics industries in China including the transportation logistics, the manufacturing logistics, the commerce logistics, and the agricultural products logistics. The final section, consisting of three chapters, discusses some hot logistics topics in China. Chapter 7 describes the emerging service models and innovation of China's highway freight platforms. The next chapter deals with the development and innovation of the Belt and Road cross-border logistics service system. The last chapter presents China's Logistics development and prospect under the context of sharing economy.As with the previous eight volumes, the ultimate aim of this book is to present a timely portrayal of the rapid pace of growth of China’s logistics market and the status of its logistics industry’s evolution. In so doing, the book offers an in-depth analysis of critical issues involved in the ongoing dynamic and multi-faceted development, and provides a valuable reference resource for interested readers in the academic and professional fields.

Gender Inequalities in the Japanese Workplace and Employment: Theories and Empirical Evidence (Advances in Japanese Business and Economics #22)

by Kazuo Yamaguchi

The in-depth analyses presented in this book have a dual focus: (1) Social mechanisms through which the gender wage gap, gender inequality in the attainment of managerial positions, and gender segregation of occupations are generated in Japan; and (2) Assessments of the effects of firms’ gender-egalitarian personnel policies and work–life balance promotion policies on the gender wage gap and the firms’ productivity. In addition, this work reviews and discusses various economic and sociological theories of gender inequality and gender discrimination and considers their consistencies and inconsistencies with the results of the analysis of Japanese data. Furthermore, the book critically reviews and discusses the historical development of the Japanese employment system by juxtaposing rational and cultural explanations. This book is an English translation by the author of a book he first published in Japanese in 2017. The original Japanese-language edition received two major book awards in Japan. One was The Nikkei Economic Book Culture Award, which is given every year by the Nikkei Newspaper Company and the Japan Economic Research Center to a few best books on economy and society. The other was The Showa University’s Women’s Culture Research Award, which is bestowed annually on a single book of research that promotes gender equality. Kazuo Yamaguchi is the Ralph Lewis Professor of Sociology at the University of Chicago.

Regional Mutual Benefit and Win-win Under the Double Circulation of Global Value (Global Economic Synergy of Belt and Road Initiative)

by Wei Liu Hui Zhang

The book offers an in-depth research of the economic situations along the Belt and Road and the initiative’s cooperation prospects, opportunities and challenges. It draws on economic data, including those on trade, investment, infrastructure, urban distribution, industrial cooperation, financial integration and revision of historical and political background. The Belt and Road initiative (BRI) comes from not only the ancient Silk Road, but also a long-term international cooperation between China and relevant countries. As a China-led initiative, the BRI is built upon China’s international vision according to its development process. Therefore, the book also discusses how China balances its own development process among different domestic regions, and how the Initiative fits into the changes of global economic system and brings positive change for developing and developed economies involved, on the long haul. Furthermore, this book aims to find out precise direction of the initiative in order to assess appropriate implication on development under current globalization and provide valuable experience for future economic synergetic development by reviewing the past cooperative experience as references for policy-making and prospective engagementIn terms of methodology, analyses were conducted applying multi-methods with best available evidence to enrich the understanding of the potential of the BRI in terms of socio-economic impact on cooperation and difference and similarities of economic, cultural characteristics and political system among countries.

Resilience Management for a Sustainable Aging Society: Preventability of Medical Accidents Using Big Data (SpringerBriefs in Business)

by Shigeo Atsuji

This book utilizes big data to undertake a cluster analysis of medical accidents. Highlighting shared worldwide accident patterns, it represents a first step toward reducing the incidence of accidents through kaizen innovation driven by information and communications technology. This initiative comes against a background where medical accidents are currently the third largest cause of death after heart attack and cancer, making accident prevention an urgent concern. With the objective of preventing these accidents, which negatively impact numerous different stakeholders, and based on interdisciplinary research, the book examines (1) the application of data mining to identify shared accident patterns; (2) proposals for system improvement and organizational innovation aimed at risk and resilience in crisis management; and (3) the use of a global platform to achieve sustainability in the Internet of Medicine (IoM).

Controlling im Krankenhaus: Das Zusammenspiel von Werten, Prozessen und Innovationen (Controlling im Krankenhaus #6)

by Winfried Zapp

Dieses Buch fromuliert und beleuchtet Werte aus der Sicht der Ökonomie und Anforderungen aus der Ethik als Ausgangsbasis für eine differenzierte Betrachtung von Controlling. Als ein wesentlicher Ansatz der letzten Jahre wird die Corporate Social Responsibility (CSR) konstruktiv-kritisch analysiert. Neben der Wertediskussion ist die Bedeutung der Prozesse für das Gesundheitswesen immer wieder hervorgehoben worden. In zwei Beiträgen wird dabei die Ergänzung um das Blueprinting und die Möglichkeiten des Lean Management herausgearbeitet. Soll eine Ausrichtung an Werten und eine verbesserte Struktierung von Prozessen gelingen, dann sind unabdingbar Innovationen zu gestalten und voranzutreiben. Dabei wird in diesem Buch ein Innovationscontrolling entwickelt, um diese Entwicklung zu begleiten und die Bedeutung von Verzerrungen hervorgehoben. Ausführungen zu einer Optimierung des Controlling unter Beachtung der Konzeption um ein Behavioral Accounting und zu einer fallmixorientierten Vorgehensweise schließen das Buch ab. Nur wenn Klarheit und Konsensus über die angestrebten Werte besteht, können Prozesse eingeleitet werden, um das Arbeitsziel otpimaler zu erreichen. Dazu bedarf nicht nur eingefahrener Wege und Überlegungen, sondern innovativer Gestaltungskraft. Das Buch möchte hierzu Wege aufzeigen.

Weimarer Klassik: Eine Einführung

by Cornelia Zumbusch

Die Weimarer Klassik ist eine zentrale, wenn auch umstrittene Epoche der Literaturgeschichte. Diese Einführung skizziert die Diskussion über eine um Goethe und Schiller gruppierte ›Weimarer Klassik‹ und beschreibt ihre Voraussetzungen, Kontexte und Programmatik. Drei umfangreiche Kapitel stellen exemplarische literarische Werke Schillers und Goethes vor, geordnet nach Lyrik, Dramatik und Erzählformen.

Highlights of Practical Applications of Survivable Agents and Multi-Agent Systems. The PAAMS Collection: International Workshops of PAAMS 2019, Ávila, Spain, June 26–28, 2019, Proceedings (Communications in Computer and Information Science #1047)

by Vicente Julian Fernando Lopes Eneko Osaba Elena Del Val Fernando De La Prieta Alfonso González-Briones Pawel Pawleski Davide Calvaresi Ramón Sánchez-Iborra

This book constitutes the refereed proceedings of the workshops and special session co-located with the 17th International Conference on Practical Applications of Agents and Multi-Agent Systems, PAAMS 2019, held in Ávila, Spain, in June 2019.The total of 26 full and 8 short papers presented in this volume were carefully reviewed and selected from 47 submissions. The book also contains extended abstracts of the doctoral consortium contributions. The papers in this volume stem from the following meetings: Workshop on Agents-Based Solutions for Manufacturing and Supply Chain, AMSC; Second International Workshop on Blockchain Technology for Multi-Agent Systems, BTC4MAS; Workshop on MAS for Complex Networks and Social Computation; CNSC; Workshop on Multi-Agent Based Applications for Energy Markets, Smart Grids and Sustainable Energy Systems, MASGES; Workshop on Smart Cities and Intelligent Agents, SCIA; and Workshop on Swarm Intelligence and Swarm Robotics, SISR; as well as the special session on Software Agents and Virtualization for Internet of Things, SAVIoTS.

Computational Science and Its Applications – ICCSA 2019: 19th International Conference, Saint Petersburg, Russia, July 1–4, 2019, Proceedings, Part I (Lecture Notes in Computer Science #11619)

by Osvaldo Gervasi Beniamino Murgante Sanjay Misra Ana Maria A. C. Rocha David Taniar Bernady O. Apduhan Elena Stankova Eufemia Tarantino Vladimir Korkhov Carmelo Torre

The six volumes LNCS 11619-11624 constitute the refereed proceedings of the 19th International Conference on Computational Science and Its Applications, ICCSA 2019, held in Saint Petersburg, Russia, in July 2019.The 64 full papers, 10 short papers and 259 workshop papers presented were carefully reviewed and selected form numerous submissions. The 64 full papers are organized in the following five general tracks: computational methods, algorithms and scientific applications; high performance computing and networks; geometric modeling, graphics and visualization; advanced and emerging applications; and information systems and technologies. The 259 workshop papers were presented at 33 workshops in various areas of computational sciences, ranging from computational science technologies to specific areas of computational sciences, such as software engineering, security, artificial intelligence and blockchain technologies.

Demand Response in Smart Grids

by Ning Lu Pengwei Du Haiwang Zhong

This book is the first of its kind to comprehensively describe the principles of demand response. This allows consumers to play a significant role in the operation of the electric grid by reducing or shifting their electricity usage in response to the grid reliability need, time-based rates or other forms of financial incentives. The main contents of the book include modeling of demand response resources, incentive design, scheduling and dispatch algorithms, and impacts on grid operation and planning. Through case studies and illustrative examples, the authors highlight and compare the advantages, disadvantages and benefits that demand response can have on grid operations and electricity market efficiency.First book of its kind to introduce the principles of demand response;Combines theory with real-world applications useful for both professionals and academic researchers;Covers demand response in the context of power system applications.

Patient-Centered Primary Care: Getting From Good to Great

by Alexander Blount

There have been great strides made in designing the administrative structures of patient-centered care, but it is still difficult to design truly patient-centered clinical routines that the entire healthcare team can enact. The kind of partnership, in which patients are fully part of the team that guides their own care, goes against so much of the training and socialization of health professionals and, for that matter, the expectations of many patients. This is particularly true for patients we sometimes call “complex.” In other contexts, we call them “high utilizers,” “disadvantaged,” “heartsink patients,” or “people with trauma histories.” Blount calls them “multiply-disadvantaged” patients. To successfully serve these patients requires our best versions of team-based care, including behavioral health and care management team members, though every member of the team needs help in engaging these patients and mutual support in adapting to the rapid changes in roles that new team approaches are creating. This book offers a summary of the approaches that are currently in growing use, such as health literacy assessment, motivational interviewing, appreciative inquiry, shared decision making, minimally disruptive care, trauma informed care, enfranchisement coaching, relationship-centered care, and family-informed care. Finally, it offers a transformative method, based on familiar elements, that is Transparent, Empowering, Activating, and Mutual: the T.E.A.M. Way.

Contrast Echocardiography: Compendium for Clinical Practice

by Andreas Helfen Harald Becher

This book provides a comprehensive overview of the practical aspects of contrast echocardiography. It also covers all the material in the guidelines published by the American Society of Echocardiography (ASE) in 2018 and the recommendations set out by the European Association of Cardiovascular Imaging (EACVI) in 2017. Contrast echocardiography at present is only used in 5-10% of cases, but this is expected to grow rapidly following the recommendations of the ASE and EACVI. The chapters cover the approved indications and provide practical advice on how to administer the contrast agents and how to optimize the recordings as well as how to deal with the pitfalls. The reader will find all the information on how to use contrast agents for assessment of shunts, LV volumes and function as well as myocardial diseases and masses. Detailed protocols are included for stress echocardiography and myocardial perfusion imaging. Other topics covered include the use of contrast agents for coronary sonography and transesophageal echocardiography. Contrast Echocardiography: Compendium for Clinical Practice comprehensively covers all aspects of the clinical use of contrast echocardiography and has been written by two cardiologists who share their experience from their high volume echo laboratories. One of the authors has been a member of both the ASE guidelines and EACVI recommendation writing groups. It is therefore, a critical text for echocardiographers and sonographers who perform echocardiography.

High-Throughput Protein Production and Purification: Methods and Protocols (Methods in Molecular Biology #2025)

by Renaud Vincentelli

This book compiles key protocols instrumental to the study of high-throughput protein production and purification which have been refined and simplified over the years and are now ready to be transferred to any laboratory. Beginning with a section covering general procedures for high-throughput protein production, the volume continues with high-throughput protocols adapted to the production of specific protein families, as well as an extensive section on protocols combining high-throughput protein production and their micro-characterization. Written for the highly successful Methods in Molecular Biology series, chapters in this book include introductions to their respective topics, lists of the necessary materials and reagents, step-by-step, readily reproducible laboratory protocols, and tips on troubleshooting and avoiding known pitfalls. Authoritative and practical, High-Throughput Protein Production and Purification: Methods and Protocols serves biochemists ranging from engineers, PhD students and post-doctoral fellows, to the heads of protein expression facilities and researchers, in pursuing this vital area of study.

501 Facts Factory: Amazing Countries of the World

by Ananya Subramani

France covers the most number of time zones in the world, with 12 of them. Libya is the driest country in the world, with 99 per cent of its land covered in desert. China accounts for about 30 per cent of global carbon-dioxide emissions. In Denmark, parents have to choose baby names from a list of 7,000 government-approved names. Every nation on earth is brimming with amazing people, places, events, lifestyles, customs, laws and quirks, and this book takes you on a fun, fact-packed trip through the most fascinating, remarkable and colourful of these. From what happened in the past to current happenings, from language to landscapes, from festivals to flags, from food to famous people, and from transport to technology in the most well-known and the remotest of locations, Amazing Countries of the World covers a range of topics and themes that will make you go `ooh? and `aah?! With bite-sized information and photographs, this wellresearched volume gives you an entertaining peek into countries worldwide. What are you waiting for? Step into the 501 Facts Factory for a whirlwind world tour!

Dastaan-e-Dastarkhan: Stories and Recipes from Muslim Kitchens

by Hussain

`I am always transported to the golden years when our humble dastarkh?n brought us all together...? A delectable trove of stories and recipes, Daastan-e-Dastarkh?n unravels the history and traditional cooking techniques of 30 intimate dishes from the culinary heritage of Muslim communities across India. In this evocative journal, MasterChef India contestant and consultant chef Sadaf Hussain invites you to gorge on Bihari kebabs during Eid, discover the influences of the spice trade in vegetarian dishes from the coastal Mappila cuisine and learn about a lost recipe born out of competitions between chefs during the Nizami era. With easy-to-follow recipes adapted for today?s kitchens, this book encourages you to recreate mouth-watering delicacies of old, and weaves the story of a community that is as varied as its food.

I Have a Theory about That

by Balan

Meg likes to plan her life on a spreadsheet. Tania believes in letting the universe take charge. Theirs is an unlikely friendship, to say the least ? especially since the two met because they used to date the same guy. At the same time. Now, as older, wiser twenty-nine-year olds (and flatmates, no less), they?re determined to enter their thirties with the one thing that's still missing from their halfway happy lives: that elusive long-lasting romance. When a routine conversation ends up with them laying bets on who will find love first, the battle lines are drawn. Now, if only ridiculous first dates, nosey aunties betting on their bet and complicated professional lives would get out of their way for the girls to find their One. And, really, what is the shortest way to finding love ? via probability calculations on a-date-a-day week, or just being in the right place at the right time when the planets are all aligned and there are no Venus?Uranus oppositions?

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