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Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires...
This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
The area of rehabilitation research for patients having persistent pain is on the move. The rapid growth in pain science has inspired rehabilitation clinicians and researchers around the globe. This has led to breakthrough research and implementation of modern pain science in rehabilitation settings around the world. Still, our understanding of persistent pain continues to grow, not in the least because of fascinating discoveries from areas such as psychoneuroimmunology, exercise physiology, clinical psychology and nutritional (neuro)biology. This offers unique opportunities to further improve rehabilitation for patients with chronic pain across the lifespan. Also, the diversity of health care disciplines involved in the rehabilitation of chronic pain (e.g. physicians, psychologists, physiotherapists, occupational therapists, nurses, coaches) provides a framework for upgrading rehabilitation for chronic pain towards comprehensive lifestyle approaches.
Cathy Berberian (1925-1983) was a vocal performance artist, singer and composer who pioneered a way of composing with the voice in the musical worlds of Europe, North America and beyond. As a modernist muse for many avant-garde composers, Cathy Berberian went on to embody the principles of postmodern thinking in her work, through vocality. She re-defined the limits of composition and challenged theories of the authorship of the musical score. This volume celebrates her unorthodox path through musical landscapes, including her approach to performance practice, gender performativity, vocal pedagogy and the culturally-determined borders of art music, the concert stage, the popular LP and the op...
The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophistic...