Suchergebnisse

The Matrix Format Income Statement case study allows you to explore the issue of earnings management and its impact on the transparency and understandability of reported financial results. Part A of the case demonstrates the impact of a commonly used accounting treatment for available-for-sale investments (presentation in the statement of changes in equity and recycling of fair value changes) on users' ability to extract decision-useful information. Part B investigates the effect on transparency and understandability of the same financial information when a different presentation and measurement approach, known as the matrix format income statement, is used.

It is essential that social work students understand the lasting impact political decision making can have on service users, yet little guidance exists on this subject. This valuable book provides a comprehensive introduction to politics in social work, unifying the themes of political ideology and social construction across several areas of social work practice, including emerging areas of practice. The book: • Introduces the dominant political ideologies in the UK; • Examines the impact of these ideological perspectives on different demographic groups; • Explores emerging areas of growing political interest such as radicalisation; • Employs case studies and examples from practice to aid student understanding. Including helpful key points to guide reading at the beginning of each chapter, as well as exercises for seminars and further reading recommendations, this text will be an invaluable resource to all students in social work

In this paper, we show that the set O/Zp, where p is a prime number, does not form a skew field and discuss idempotent and nilpotent elements in the (finite) ring O/Zp. We provide examples and establish conditions for idempotency
and nilpotency.
Mathematics Subject Classification (2010): 15A33, 15A30, 20H25, 15A03.
Received 27 July 2021; Accepted 14 December 2021

This edition presents an up-to-date and diverse review of the best in social policy scholarship over the past 12 months, from a group of internationally renowned authors. This collection offers a comprehensive discussion of some of the most challenging issues facing social policy today, including an examination of Brexit, the Trump presidency, 'post-truth', migration, the lived experiences of food bank users, and the future of welfare benefits. Published in association with the SPA, the volume will be valuable to academics and students within social policy, social welfare and related disciplines

Drawing together a mix of internationally renown contributors, Social Policy Review 28 provides an up-to-date and diverse review of the best in social policy scholarship. With specially commissioned reviews of pensions, health care, conditionality and housing this book examines important debates in the field. A themed section on personalised budgets examines the introduction and consequences of personalisation of funding from the perspectives of the UK, Australia and Norway and considers the impact of such funding on vulnerable groups such as the elderly and the homeless. Published in association with the SPA this comprehensive discussion and analysis of the current state of social policy will be of keen interest to academics and students