The Promise of Circularity in Husserl's Phenomenological Investigations
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Technical Line: a Closer Look at the Accounting for Asset Acquisitions
No. 2019-05 Updated 10 September 2020 Technical Line A closer look at the accounting for asset acquisitions In this issue: Overview ............................ 1 What you need to know Scope ................................. 2 • The new definition of a business in ASC 805 has resulted in additional transactions being accounted for as asset acquisitions rather than business combinations. A transaction Initial accounting ................ 4 may be considered an asset acquisition under ASC 805 and an acquisition of a business Determine that the for purposes of SEC reporting. transaction is an asset acquisition ..................... 4 • Asset acquisitions are accounted for by allocating the cost of the acquisition to the Measure the cost of the individual assets acquired and liabilities assumed on a relative fair value basis. asset acquisition ............. 5 Goodwill is not recognized in an asset acquisition. Allocate the cost of the • Entities may need to reassess the design of their internal controls over asset acquisitions asset acquisition ........... 18 to make sure they sufficiently address the risks of material misstatements. Evaluate the difference between cost and • This publication includes updated interpretive guidance on several practice issues, fair value...................... 21 including noncash consideration, contingent consideration and exchanges of share- Present and disclose based payment awards in asset acquisitions. the asset acquisition ..... 26 Subsequent accounting .... 26 Overview Other considerations ........ 28 Determining whether an entity has acquired a business or an asset or a group of assets is SEC reporting critical because the accounting for a business combination differs significantly from that of an considerations ............... 30 asset acquisition. Internal control over That is, business combinations are accounted for using a fair value model under which assets asset acquisitions ......... -
Fundamentals of Management: Essentials Concepts and Applications (8Th Edition)
MyManagementLab® MyManagementLab is an online assessment and preparation solution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter- by-chapter activities, including study plans, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. FUNDAMENTALS OF MANAGEMENT ESSENTIAL CONCEPTS AND APPLICATIONS This page intentionally left blank FUNDAMENTALS OF MANAGEMENT 8e ESSENTIAL CONCEPTS AND APPLICATIONS STEPHEN P. ROBBINS San Diego State University DAVID A. DECENZO Coastal Carolina University MARY COULTER Missouri State University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Senior Acquisitions Editor: Kim Norbuta Editorial Project Manager: Claudia Fernandes Director of Marketing: Maggie Moylan Senior Marketing Manager: Nikki Ayana Jones Marketing Assistant: Ian Gold Senior Managing Editor: Judy Leale Production Project Manager: Kelly Warsak Senior Operations Supervisor: Arnold Vila Operations Specialist: Cathleen Petersen Creative Director: Blair Brown Senior Art Director: Kenny Beck Text Designer: Michael Fruhbeis Cover Designer: Michael Fruhbeis Cover Art: LCI Design Manager, Rights and Permissions: Hessa Albader Medial Project Manager, Production: Lisa Rinaldi Senior Media Project Manager: Denise Vaughn Full-Service Project Management: Sharon Anderson/Bookmasters, Inc. Composition: Integra Software Services Printer/Binder: Courier/Kendallville Cover Printer: Lehigh-Phoenix Color Text Font: 10/12 Times Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. -
And Solidarity
Contingency,rencYrlfooY, andsolidarity RICHARD RORTY U niaersityProfessor of Hamanities, Uniaersityof Virginia ry,,,*-_qCaUBRTDGE WP uNrvERsrrY PREss Published by the PressSyndicarc of dre University of Cambridge The Pitt Building Trumpington Street, Cambridge CB2 IRP 40 Vest 20th Suect, New York, NY 10011-4211,USA l0 Stamford Road, Oakleigh, Melbourne 3166, Australia @ Cambridgc University Press1989 First published 1989 Reprinted 1989 (thrice), 1990, l99l (cwice), 1992, 1993, 1994, r995 Printed in the United Sratesof America Library of Congess Catdoging-in-Publication Daa is available British Library Cataloging in Publication applied for ISBN0-521 -3538r -5 hardback ISBN0-52 I -1678l -6 paperback In memory of six liberals: my parentsand grandparents The agdlasrer lRabelais's word for those who do not laughJ, the non- thought of received ideas, and kitsch are one and the same, the three- headed enemy of the art born as the echo of God's laughter, the art that created the fascinating imaginative realm where no one owns the truth and everyone has the right to be understood. That imaginative realm of tolerance was born with modern Europe, it is the very image of Europe- of at least our dream of Europe, a dream many times betrayed but nonetheless strong enough to unite us all in the fraternity that stretches far beyond the little European continent. But we know that the wodd where the individual is respected (the imaginative world of the novel, and the real one of Europe) is fragile and perishable. if European culture seems under threat today, if the threat from within and without hangs over what is most precious about it - its respect for the individual, for his original thought, and for his right to an inviolable private life - then, I believe, that precious essenceof the European spirit is being held safe as in a treasure chest inside the history of the novel, the wisdom of the novel. -
Stanford Encyclopedia of Philosophy Copyright C 2020 by the Publisher 2.4 Collective Intentionality and Social Ontology
pdf version of the entry Edith Stein https://plato.stanford.edu/archives/spr2020/entries/stein/ Edith Stein from the Spring 2020 Edition of the First published Wed Mar 18, 2020 Stanford Encyclopedia Edith Stein (1891–1942) was a realist phenomenologist associated with the Göttingen school and later a Christian metaphysician. She was a Jew of Philosophy who converted to Catholicism in 1922 and was ordained a Carmelite nun in 1933. She died in Auschwitz in 1942. She was subsequently declared a Catholic martyr and saint. She campaigned publicly on issues relating to women’s rights and education. Stein is known philosophically primarily for her phenomenological work on empathy and affectivity, her contributions as research assistant to Edmund Husserl, and her Edward N. Zalta Uri Nodelman Colin Allen R. Lanier Anderson philosophical anthropology. She was in discussion with leading Principal Editor Senior Editor Associate Editor Faculty Sponsor philosophers of her day, including Husserl, Scheler, Heidegger, Conrad- Editorial Board https://plato.stanford.edu/board.html Martius, Ingarden, and Maritain. Her work contains original approaches to empathy, embodiment, the emotions, personhood, collective intentionality, Library of Congress Catalog Data and the nature of the state. In her later work, Stein developed an original ISSN: 1095-5054 philosophy of being and essence that integrated Husserlian Notice: This PDF version was distributed by request to mem- phenomenology and Thomist metaphysics. bers of the Friends of the SEP Society and by courtesy to SEP content contributors. It is solely for their fair use. Unauthorized 1. Life and Work distribution is prohibited. To learn how to join the Friends of the 2. -
Putin's Syrian Gambit: Sharper Elbows, Bigger Footprint, Stickier Wicket
STRATEGIC PERSPECTIVES 25 Putin’s Syrian Gambit: Sharper Elbows, Bigger Footprint, Stickier Wicket by John W. Parker Center for Strategic Research Institute for National Strategic Studies National Defense University Institute for National Strategic Studies National Defense University The Institute for National Strategic Studies (INSS) is National Defense University’s (NDU’s) dedicated research arm. INSS includes the Center for Strategic Research, Center for Complex Operations, Center for the Study of Chinese Military Affairs, and Center for Technology and National Security Policy. The military and civilian analysts and staff who comprise INSS and its subcomponents execute their mission by conducting research and analysis, publishing, and participating in conferences, policy support, and outreach. The mission of INSS is to conduct strategic studies for the Secretary of Defense, Chairman of the Joint Chiefs of Staff, and the unified combatant commands in support of the academic programs at NDU and to perform outreach to other U.S. Government agencies and the broader national security community. Cover: Admiral Kuznetsov aircraft carrier, August, 2012 (Russian Ministry of Defense) Putin's Syrian Gambit Putin's Syrian Gambit: Sharper Elbows, Bigger Footprint, Stickier Wicket By John W. Parker Institute for National Strategic Studies Strategic Perspectives, No. 25 Series Editor: Denise Natali National Defense University Press Washington, D.C. July 2017 Opinions, conclusions, and recommendations expressed or implied within are solely those of the contributors and do not necessarily represent the views of the Defense Department or any other agency of the Federal Government. Cleared for public release; distribution unlimited. Portions of this work may be quoted or reprinted without permission, provided that a standard source credit line is included. -
Investigations of Worth: Towards a Phenomenology of Values Dale Hobbs Jr
Marquette University e-Publications@Marquette Dissertations (2009 -) Dissertations, Theses, and Professional Projects Investigations of Worth: Towards a Phenomenology of Values Dale Hobbs Jr. Marquette University Recommended Citation Hobbs, Dale Jr., "Investigations of Worth: Towards a Phenomenology of Values" (2017). Dissertations (2009 -). 740. http://epublications.marquette.edu/dissertations_mu/740 INVESTIGATIONS OF WORTH: TOWARDS A PHENOMENOLOGY OF VALUES by Dale (D.J.) Hobbs A Dissertation submitted to the Faculty of the Graduate School, Marquette University, in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy Milwaukee, WI August 2017 ABSTRACT INVESTIGATIONS OF WORTH: TOWARDS A PHENOMENOLOGY OF VALUES Dale (D.J.) Hobbs Marquette University, 2017 The purpose of this dissertation is to provide a clear and compelling account of the existence and nature of values within a phenomenological context. Values such as beauty or virtue are certainly a major part of our experiential lives. After all, what would life be worth if we could never describe a painting as beautiful, for example, or a beverage as delicious? Nevertheless, understanding what these values are on their own terms has historically been a rather difficult task. Certainly, they are not ordinary objects that could be seen or heard, touched or tasted, like the physical objects to which they seem to be connected in some mysterious way. In this dissertation, I argue that a phenomenological approach enables us to give a solid account of the role that values play in experience. Working in dialogue with Husserl and other phenomenologists and related thinkers (especially Max Scheler and Nicolai Hartmann), as well as with recent commentary, I develop my own account of values as lying on the phenomenological “horizons” of experience. -
Eugen Enyvvari's Road to Göttingen and Back
Final submitted version, published as Varga, Peter Andras: “Eugen Enyvvari’s Road to Göttingen and Back: A Case Study in the Transleithanian Participation in Early Phenomenology (with an Appendix of Edmund Husserl’s Two Unpublished Letters to Enyvvari).” Studies in East European Thought 69, no. 1 (2017): 57–78 [publication date: March 2017]. © All rights reserved by Springer Science+Business Media Dordrecht. Deposited in the Open Access repository of the Hungarian Academy of Sciences (http://real.mtak.hu/) under obligation imposed by the employer, in accordance with the Copyright Transfer Statement. Unauthorized copying is forbidden. Please quote the final published version! “The final publication is available at Springer via http://dx.doi.org/10.1007/s11212-017-9272-2”. Eugen Enyvvari’s Road to Göttingen and Back: A Case Study in the Transleithanian Participation in Early Phenomenology Abstract: Despite attending Husserl’s classes, his participation in the discussions of the Göttingen phenomenological circle, and his prolific writings on phenomenology, Eugen Enyvvari (1884-1959) seems to have been virtually ignored by phenomenological scholarship. I use an array of unpublished sources and a survey of his juvenilia to reconstruct Enyvvari’s biography and intellectual formation, including his confrontation with Melchior Palagyi’s critique of Husserl and Bolzano. Based on both his reports and records from the Göttingen University Archives, I attempt to establish the influences to which he could have been exposed in Göttingen. I rely on a careful micro-analysis of the development of Husserl’s notion of noematical meaning around Enyvvari’s stay in Göttingen in order to asses Enyvvari’s specific contribution to phenomenology and his significance from the point of view of the general historiography of phenomenology. -
Forthcoming in T. Szanto & H. Landweer (Eds
Forthcoming in T. Szanto & H. Landweer (eds.). Routledge Handbook of Phenomenology of Emotion. London/New York: Routledge, 2019. Dietrich von Hildebrand Jean Moritz Müller It is sometimes alleged that the study of emotion and the study of value are currently pursued as relatively autonomous disciplines. As Kevin Mulligan notes, “[t]he philosophy and psychology of emotions pays little attention to the philosophy of value and the latter pays only a little more attention to the former.” (2010b, 475). Arguably, the last decade has seen more of a rapprochement between these two domains than used to be the norm (cf. e.g. Roeser & Todd 2014). But there still seems to be considerable potential for exchange and dialogue if the situation is compared with their intimate relationship in central strands of early realist phenomenology. The philosopher perhaps most representative of this ecumenical approach is Husserl’s early student Dietrich von Hildebrand (1889-1977). From the very early stages of his philosophical career, Hildebrand has developed one of the most original, comprehensive and nuanced accounts of emotions at whose core is a detailed examination of their connection to value. While his central concern with the ethical significance of our affective life is in many ways continuous with Scheler’s work1 and draws crucially on Reinach’s philosophy of mind, Hildebrand’s own reflections considerably expand on and substantially modify the picture of the ontology and normative role of emotions defended by these authors. In the following, I reconstruct Hildebrand’s view of emotions with a particular focus on those aspects which represent his most distinctive contribution to this subject.2 1. -
Women in the History of Philosophy and Sciences
Women in the History of Philosophy and Sciences Volume 8 Series Editors Ruth Edith Hagengruber, Department of Humanities, Center for the History of Women Philosophers, Paderborn University, Paderborn, Germany Mary Ellen Waithe, Professor Emerita, Department of Philosophy and Comparative Religion, Cleveland State University, Cleveland, OH, USA Gianni Paganini, Department of Humanities, University of Piedmont, Vercelli, Italy As the historical records prove, women have long been creating original contributions to philosophy. We have valuable writings from female philosophers from Antiquity and the Middle Ages, and a continuous tradition from the Renaissance to today. The history of women philosophers thus stretches back as far as the history of philosophy itself. The presence as well as the absence of women philosophers throughout the course of history parallels the history of philosophy as a whole. Edith Stein, Hannah Arendt and Simone de Beauvoir, the most famous represen- tatives of this tradition in the twentieth century, did not appear form nowhere. They stand, so to speak, on the shoulders of the female titans who came before them. The series Women Philosophers and Scientists published by Springer will be of interest not only to the international philosophy community, but also for scholars in history of science and mathematics, the history of ideas, and in women’s studies. More information about this series at https://www.springer.com/series/15896 Ronny Miron Hedwig Conrad-Martius The Phenomenological Gateway to Reality Ronny Miron Interdisciplinary Studies Bar-Ilan University Ramat Gan, Israel ISSN 2523-8760 ISSN 2523-8779 (electronic) Women in the History of Philosophy and Sciences ISBN 978-3-030-68782-3 ISBN 978-3-030-68783-0 (eBook) https://doi.org/10.1007/978-3-030-68783-0 © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021 This work is subject to copyright. -
The Contingency Theory of Management Accounting and Control: 1980 – 2014
The contingency theory of management accounting and control: 1980 – 2014 David Otley Distinguished Professor of Accounting & Management (Emeritus) Lancaster University Management School Lancaster LA1 4YX, UK [e-mail: [email protected] ] Abstract This article reviews the literature on the contingency theory of management accounting since the 1980 review by the author. It traces the expansion of this literature and critically outlines some of the major themes explored over this period. It argues that a mechanistic approach that will develop into a predictive mechanism for the design of optimal control systems is misguided. Rather the existence of management control ‘packages’ that are continually changing and developing requires studies that follow these changes over time and seek to explain the mechanisms that are observed to be deployed. The ‘package’ concept has not yet been taken seriously in the design of most empirical studies although this is fundamental to the design of future studies. That is, different elements of control system packages are developed quasi independently by different actors at different times and are only loosely co-ordinated. Full coordination is precluded for several reasons, most notably the rapid pace of change and the addition of new or amended systems at a faster rate than the coordination process can develop. It is suggested that the narrow view of contingency that relies on responses to generally applicable questionnaires needs to be replaced by a more tailored approach that takes into account the context of specific organizations. Keywords Management control package Contingency theory Management control system Middle range theory Knowledge in management accounting 1 The contingency theory of management accounting and control: 1980 – 2014 1. -
JP 4-04, Contingency Basing, 4 January 2019
Joint Publication 4-04 T OF THE N A E W E' L L I S D E F E R H N D M T M T Y R • A P A E C D I U • R N E I T M E A D F S O TAT E S Contingency Basing 4 January 2019 PREFACE 1. Scope This publication provides doctrine to plan, establish, operate, manage, and either transition or close contingency bases. 2. Purpose This publication has been prepared under the direction of the Chairman of the Joint Chiefs of Staff (CJCS). It sets forth joint doctrine to govern the activities and performance of the Armed Forces of the United States in joint operations, and it provides considerations for military interaction with governmental and nongovernmental agencies, multinational forces, and other interorganizational partners. It provides military guidance for the exercise of authority by combatant commanders and other joint force commanders (JFCs), and prescribes joint doctrine for operations and training. It provides military guidance for use by the Armed Forces in preparing and executing their plans and orders. It is not the intent of this publication to restrict the authority of the JFC from organizing the force and executing the mission in a manner the JFC deems most appropriate to ensure unity of effort in the accomplishment of objectives. 3. Application a. Joint doctrine established in this publication applies to the Joint Staff, commanders of combatant commands, subordinate unified commands, joint task forces, subordinate components of these commands, the Services, and combat support agencies. b. This doctrine constitutes official advice concerning the enclosed subject matter; however, the judgment of the commander is paramount in all situations. -
Contributions to Phenomenology in Cooperation with the Center For
Contributions To Phenomenology In Cooperation with The Center for Advanced Research in Phenomenology Volume 100 Series Editors Nicolas de Warren, Pennsylvania State University, PA, USA Ted Toadvine, Pennsylvania State University, PA, USA Editorial Board Lilian Alweiss, Trinity College Dublin, Ireland Elizabeth Behnke, Ferndale, WA, USA Rudolf Bernet, Husserl Archive, KU Leuven, Belgium David Carr, Emory University, GA, USA Chan-Fai Cheung, Chinese University Hong Kong, China James Dodd, New School University, NY, USA Lester Embree, Florida Atlantic University, FL, USA Alfredo Ferrarin, Università di Pisa, Italy Burt Hopkins, University of Lille, France José Huertas-Jourda, Wilfrid Laurier University, Canada Kwok-Ying Lau, Chinese University Hong Kong, China Nam-In Lee, Seoul National University, Korea Rosemary R.P. Lerner, Pontificia Universidad Católica del Perú, Peru Dieter Lohmar, University of Cologne, Germany William R. McKenna, Miami University, OH, USA Algis Mickunas, Ohio University, OH, USA J.N. Mohanty, Temple University, PA, USA Junichi Murata, University of Tokyo, Japan Thomas Nenon, The University of Memphis, TN, USA Thomas M. Seebohm, Johannes Gutenberg-Universität, Germany Gail Soffer, Rome, Italy Anthony Steinbock, Southern Illinois University at Carbondale, IL, USA Shigeru Taguchi, Hokkaido University, Japan Dan Zahavi, University of Copenhagen, Denmark Richard M. Zaner, Vanderbilt University, TN, USA Scope The purpose of the series is to serve as a vehicle for the pursuit of phenomenological research across a broad spectrum, including cross-over developments with other fields of inquiry such as the social sciences and cognitive science. Since its establishment in 1987, Contributions to Phenomenology has published more than 80 titles on diverse themes of phenomenological philosophy.