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"Midnight, the moonlight."City after city made of reinforced concrete, all of them revealed their unique angles. The colorful lights still stubbornly created a warmth that belonged solely to them, continuing until daybreak. The starlight was gone, and even though there was still a bright moon shining down on them, it was still a dark night. "
This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
The Sinitic Civilization A Factual History through the Lens of Archaeology, Bronzeware, Astronomy, Divination, Calendar and the Annals The book covered the time span of history of the Sinitic civilization from antiquity, to the 3rd millennium B.C. to A.D. 85. A comprehensive review of history related to the Sinitic cosmological, astronomical, astrological, historical, divinatory, and geographical developments was given. All ancient Chinese calendars had been examined, with the ancient thearchs' dates examined from the perspective how they were forged or made up. The book provides the indisputable evidence regarding the fingerprint of the forger for the 3rd century A.D. book Shang-shu (remote...
Continuing its calling to define the field and where it is going, the Second Edition of this landmark handbook brings up to date its comprehensive reportage of scholarly developments and school curriculum initiatives worldwide, providing a panoramic view of the state of curriculum studies globally. Its international scope and currency and range of research and theory reflect and contribute significantly to the ongoing internationalization of curriculum studies and its growth as a field worldwide. Changes in the Second Edition: Five new or updated introductory chapters pose transnational challenges to key questions curriculum research addresses locally. Countries absent in the First Edition are represented: Chile, Colombia, Cypress, Ethiopia, Germany, Iran, Luxembourg, Nigeria, Peru, Poland, Portugal, Singapore, South Africa, Spain, and Switzerland. 39 new or updated chapters on curriculum research in 34 countries highlight curriculum research that is not widely known in North America. This handbook is an indispensable resource for prospective and practicing teachers, for curriculum studies scholars, and for education students around the world.
This book constitutes revised selected papers from the thoroughly refereed proceedings of the Second International Human Centered Computing Conference, HCC 2016, that consolidated and further develops the successful ICPCA/SWS conferences on Pervasive Computing and the Networked World, and which was held in Colombo, Sri Lanka, in January 2016. The 58 full papers and 30 short papers presented in this volume together with one keynote talk were carefully reviewed and selected from 211 submissions. These proceedings present research papers investigating into a variety of aspects towards human centric intelligent societies. They cover the categories: infrastructure and devices; service and solution; data and knowledge; and community.
The Daode jing ("Book of the Dao and Its Virtue") is an essential work in both traditional Chinese culture and world philosophy. The oldest text of philosophical Daoism, and widely venerated among religious Daoist practitioners, it was composed around the middle of the 4th century BCE. Ascribed to a thinker named Laozi, a contemporary of Confucius, the work is based on a set of aphorisms designed to help local lords improve their techniques of government. The most translated book after the Bible, the Daode jing appears in numerous variants and remains highly relevant in the modern world. This guide provides an overview of the text, presenting its historical unfolding, its major concepts, and its contemporary use. It also gives some indication of its essence by citing relevant passages and linking them to the religious practices of traditional Daoism.
Markus P. Urban investigates the influence of large shareholders (the so-called blockholders) on agency costs and firm value, thereby accounting for blockholder characteristics and blockholder interrelationships. The work provides a profound theoretical and empirical analysis on the nature and effect of shareholder engagement with due regard to the specifics of the German institutional environment. Its empirical results illustrate that the effect of shareholder engagement depends on the characteristics of the specific blockholder as well as on interrelationships with additional blockholders.
This book focuses on polymer insulation as applied to HVDC transmission. It addresses both fundamental principles and engineering practice, with more weight placed on the latter. This is achieved by providing in-depth studies on a number of major topics such as DC insulation structure, DC insulation design, nanocomposites, modification, testing and performance evaluation. In turn, several typical HVDC insulation application cases are examined in detail, e.g. cables, cable accessories, GIS/GIL, and converter transformers. A comprehensive and systematic study on polymer insulation modification and ageing assessment is one of the book’s major features, making it particularly well suited for readers who are interested in learning about polymer insulation materials. Given its scope, it offers a valuable resource for researchers, engineers and graduate students in the fields of high-voltage and insulation technologies, electrical engineering, material engineering, etc.
Normalization in Translation: Corpus-based Diachronic Research into Twentieth-century English–Chinese Fictional Translation provides a comprehensive description of translation norms in two different historical contexts in twentieth-century China. Drawing on a corpus methodology, this book adopts a socio-historical approach to translation studies from a diachronic perspective, comparing translated and non-translated fictional texts from two historical periods to systematically explore the variation of normalization across time, and to highlight the social significance of translation activities by contextualizing the research results. The book includes detailed discussions of diachronic corp...