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This book contains 53 nineteenth century American legal cases in which courts discussed accounting issues. Some are well known: Wood v. Drummer (1824) was the foundation for the idea that capital could not be returned to shareholders and it was this restriction which made it necessary to distinguish between income and capital. The famous case of 1849, Burnes v Pennell is often cited as the source of the rule that dividends cannot be paid except from profits. However, many of the cases covered in this book are not well-known. It is often assumed that few American legal cases on accounting matters were decided in the nineteenth century. However, many of the 53 cases included here preceded the earliest British legal cases that discussed accounting issues and they are interesting for several reasons. They show that government regulation of accounting pre-dated the modern regulatory ear. They also illustration that sometimes private contracts specified a particular accounting treatment and that accounting, therefore, served to define private rights. They also illustrate that American courts discussed accrual accounting problems as early as 1837 and that a cash concept of profits was not the norm.

This book, first published in 1990, summarizes and evaluates the contribution of Martin Buber as a theorist of myth. Buber provides explicit guidelines for understanding and evaluating myths. He describes reality as twofold: people live either in a world of things, to which they relate as a subject controlling its objects, or in a world of self-conscious others, with whom one relates as fellow subjects. Human beings require both types of reality, but also a means of moving from one to the other. Buber understands myths as one such means by which people pass from I-It reality to I-You meeting. In studying myths, he focuses on the myths in the traditions he knows best, but offers his advice and interpretation of mythology and scholarship about mythology generally.

This book highlights the increasingly important contribution of geographical theory to the understanding of social change, values, economic & political organization and ethical imperatives. As a cohesive collection of chapters from well-known geographers in Britain and North America, it reflects the aims of the contributors in striving to bridge the gap between the historical-materialist and humanist interpretations of human geography. The book deals with both the contemporary issues outlined above and the situation in which they emerge: industrial restructuring, planning, women’s issues, social and cultural practices and the landscape as context for social action.

The book explores ways in which the formal methods of linguistics can cast light on the structure of verbal interaction, and in particular considers how successive utterances cohere together in continuous spoken discourse. Beginning with an earlier model of discourse analysis elaborated to deal with teacher-pupil interaction in the classroom, it then reviews attempts to extend this model to a variety of discourses such as committee talk, doctor-patient interviews, broadcast discussions and the monologue of lectures. The extension of the original model to other situations has prompted a number of innovations and additional insights which are expounded in a series of contributions linked by complimentary themes. There are contributions on the role of intonation and of kinetics in discourse analysis; explorations of the problems of the analytic category ‘sentence’ and of the problems raised by casual conversation; and there is extended discussion of the structural properties underlying exchanges of utterances. The book moves easily between data and theory, forming a unified whole. It sums up a continuing and lively debate within a common tradition of discourse analysis and may well serve as a programmatic statement for future work in the field.

In this volume, the author reviews the results of research on language performance and proposes a model of production and comprehension. Although recent developments in linguistics are taken into account, consideration of other requirements of a performance model leads to the conclusion that the grammar the speaker has in mind differs from the grammar as currently conceived of by most linguists. The author is also critical of recent computer simulations of language performance on the basis that they fall short of describing what goes on in human production and comprehension. The author therefore proposes that the basic issues must be rethought and new theoretical foundations reformulated, in order to arrive at a viable theory of language functioning. In developing the framework of the model presented in this book, requirements of flexibility in the performance mechanisms, the probabilistic nature of comprehension processes, and the interleaving of linguistic rules with context and knowledge of the world are emphasized.

This book addresses major theoretical issues in the fields of public administration and comparative politics. It discusses the role which ideology played as a unifying force for at least parts of the German state bureaucracy in Wilhelmine Germany . The examination of a modernizing ideology in the German case is useful for an understanding of the political dynamics of state-led modernization and industrial strategy in many contemporary societies and the author explains political behaviour and relations in Germany in general terms that are universally relevant.

In the current age of information explosion, newly invented technological sensors and software are now tightly integrated with our everyday lives. Many sensor processing algorithms have incorporated some forms of computational intelligence as part of their core framework in problem solving. These algorithms have the capacity to generalize and discover knowledge for themselves and learn new information whenever unseen data are captured. The primary aim of sensor processing is to develop techniques to interpret, understand, and act on information contained in the data. The interest of this book is in developing intelligent signal processing in order to pave the way for smart sensors. This involves mathematical advancement of nonlinear signal processing theory and its applications that extend far beyond traditional techniques. It bridges the boundary between theory and application, developing novel theoretically inspired methodologies targeting both longstanding and emergent signal processing applications. The topic ranges from phishing detection to integration of terrestrial laser scanning, and from fault diagnosis to bio-inspiring filtering. The book will appeal to established practitioners, along with researchers and students in the emerging field of smart sensors processing.