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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 ......... -
Jewish Socialists Around Vpered1
BORIS SAPIR JEWISH SOCIALISTS AROUND VPERED1 SOCIALIST PROPAGANDA AMONG JEWS AND VPERED The importance of the "Lavrists" or "Vperedovtsy", named after the publication Vpered (Forward) (i873-1877) founded and edited by Peter Lavrovich Lavrov, in the evolution of the socialist ideas and groups in Russia has been recognized by historians from Alphonse Thun to Franco Venturi.2 The journal's role in the dissemination of the socialist credo among Russian Jews has never been seriously disputed, although seldom recorded in concrete terms. Of the leading Lavrists only Nicolas Kuliabko-Koretskii left memoirs.3 But he, as well as Lavrov who compiled an interesting outline of the main phases of the "Narodnichestvo"4 were not exceedingly interested in the Jewish aspect of their oeuvre. They touched this topic only in passing and, if at all, referred to Liberman whose Jewish socialism captivated their imagination. There was no reason for them to indicate and to dwell on the Jewish origin of socialist Jews in their midst who never associated themselves with any Jewish cause or aspirations. The outsiders who did so many years afterwards, knew too little about the internal affairs of Vpered and, therefore, either exaggerated its influence among Jews or underestimated the importance of leading Jewish Lavrists or, which 1 With slight changes this paper was read at the YIVO Research Conference on Jewish participation in movements devoted to the cause of social progress, New York, September 10-13, '964. 1 A. Thun, Geschichte der revolutionaren Bewegung in Russland, Leipzig 1883; F. Venturi, Roots of Revolution, London i960. The reader of this journal may find a condensed treatment of the position and influence of Vpered in Boris Sapir, Unknown Chapters in the history of Vpered, in: International Review of Social History, Vol. -
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. -
Lenin, What Is to Be Done.Indd
XIII Editor’s Preface This work saw the light of day in the heat of a decisive battle for the international proletariat. What Is to Be Done? constituted the essential weapon with which to fight revisionism. This, even in its Russian form, denied the scientific nature of Marxist analysis, i.e. it excluded for the proletariat even the possibility of equip- ping itself with a strategy. What Is to Be Done? is the precious magnifying glass that allows us to reread the chapters of the history of our class from a Leninist point of view. In order to do this, we can follow the Russian script. Between 1884 and 1894, Marxist theory gathered strength, but the Marxists, among the currents of avant-garde thought, only had very few disciples. Between 1894 and 1898, the labour movement revealed its political awakening in the struggle via strikes. 1898-1902 was a period of dispersion, of theoretical and organisational eclecticism ; it was the artisanal phase of the political struggle fought by the vanguard of the Russian proletariat. What Is to Be Done? was published as the theoretical guidebook allowing that phase to be left behind. Lenin focused on the Russian precursors of revolutionary Marxism. The latter had the merit of being considered the world vanguard of the revolutionary democratic movement. Lenin hoped that the nascent social-democratic movement would be able to be nurtured with the « same devoted de- termination and vigour ». Eighteen years later, in “Left-Wing” Communism : an Infantile Disorder, he picked up this concept again and underlined it : « For about half a century – approximately from the forties to the nineties of the last century – progressive thought in XIV Lenin – What Is to Be Done Russia, oppressed by a most brutal and reactionary tsarism, sought eagerly for a correct revolutionary theory, and fol- lowed with the utmost diligence and thoroughness each and every “last word” in this sphere in Europe and America. -
THE MENSHEVIKS in 1917 by Olegpmwkov Bachelor of Arts
THE MENSHEVIKS IN 1917 r:. = BY OLEGpmwKOV Bachelor of Arts Moscow State Pedagogical Institute Moscow, USSR 1983 Submitted to the Faculty of the Graduate College of the Oklahoma State University in partial fulfillment of the requirements for the Degree of MASTER OF ARTS July 1992 THE MENSHEVIKS IN 1917 Thesis Approved: Thesis Advisor 0 Dean of the Graduate College 11 ACKNOWLEDGMENTS I wish to express sincere appreciation to Dr. George F. Jewsbury and Dr. Joel M. Jenswold for their encouragement and advice throughout my graduate program. Many thanks also go to Dr. W. Roger Biles for serving on my graduate committee. Their suggestions and support were very helpful throughout the study. To Wann Smith for his expert typing and proofing skills; to Oscar Kursner for his help in translation. My wife, Y elaina Khripkov, encouraged and supported me all the way and helped me keep the end goal constantly in sight. Thanks go to her for her undivided time in the final stages of the project. She prov 1ded moral support and was a real believer in my abilities. 111 TABLE OF CONTENTS Chapter Page I. The Main Approaches to the Study of the Russian Revolution in American Historiography 2 The Study of Menshevism in the U.S. 6 Soviet Scholars on Menshevism 8 Sources 1 2 Themes and Problems 14 II. Tiffi "HONEYMOON' OF Tiffi REVOLUTION_~-~-~! 8 The Necessity for the Dual Power 1 8 The Essence and Structure of Dual Power 2 7 Establishing of the Revolutionary Defensists Policy3 5 III. THE APRIL CRISIS AND ITS CONSEQUENCES _____4 7 The First Clash. -
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. -
The Influences of Chernyshevsky, Tkachev, and Nechaev on The
THE INFLITENCES OF CHERNYSHEVSKY, TKA,CHEV, AI'ID NECHAEV ON TIIE POLTTTCAL THOUGHT OF V.I. LETITIN THE INFLUENCES OF CHERNySHEVSKY, TKACHEV, AND NECHASV ON THE POLITICAL THOUGHT OF V.I. LENIN BY IAII GRAEI.{E WALLACE, B"A. (Hons) A Thesis Submitted to the School of Graduate Studies in Partial Fulfilnent of the Requirements for the Degree Master of Arts McMaster University (c) Copyright by Ian Wallace lAct{ASTER UNIVERSITY LTBRARY I,IASTER OF ARTS (L9921 Mc}TASTER I'NIVERSITY (Political Science) Hamilton, Ontario TITLE: The fnfluences of Chernyshevsky, Tkachev, and Nechaev on the political thought of V.f. Lenin. AIIIHOR: Ian Graene Wallace, B.A. (Hons) (McMaster University) SIJPERVISOR: Professor Marshall Goldstein. NIJI{BER OF PAGES: v, L82 lt ABsTRACT The collapse of the Soviet Union has challenged Marxist political theory. Many people saw the collapse of the Soviet Union as a defeat of Marxisn. Most scholars of Poritical Theory rearize that Lenin did not folrow Marxist writings. However, most still consider Lenin as predominately a Marxist. This thesis witl examine the source of Lenin,s ideas on Class, the Party, and the Revolution, and will trace these differences with Marx to chernyshevsky, Tkachev, and Nechaev. rt will irrustrate the extent of the influence of Lenints Russian, non-Marxist, predecessors. Lenin did indeed study and adopt aspects of Marxisn, but he d.iffered with hin in some important areas, particularly Class, the Party, and the Revolution. Marx, writing in western Europe, sought human emancipation, whire Lenin, in backlrard, autocratic Russia, sought political emancipation from the Tsarist autocracy. This resurted in differences between the thought and writings of Lenin and Marx. -
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. -
Coversheet for Thesis in Sussex Research Online
A University of Sussex DPhil thesis Available online via Sussex Research Online: http://eprints.sussex.ac.uk/ This thesis is protected by copyright which belongs to the author. This thesis cannot be reproduced or quoted extensively from without first obtaining permission in writing from the Author The content must not be changed in any way or sold commercially in any format or medium without the formal permission of the Author When referring to this work, full bibliographic details including the author, title, awarding institution and date of the thesis must be given Please visit Sussex Research Online for more information and further details Lenin and the Iskra Faction of the RSDLP 1899-1903 Richard Mullin Doctor of Philosophy Resubmission University of Sussex March 2010 1 I hereby declare that this thesis has not been submitted in whole or in part to another University for the award of any other degree ……………………………….. 2 Contents Contents.......................................................................................................................3 Acknowledgements……………..…………………………………………………...4 Abstract........................................................................................................................5 Notes on Names, Texts and Dates…….....……………………..…………………...6 Chapter One: Historical and Historiographical Context…………………..…....7 i) 1899-1903 in the Context of Russian Social-Democratic History and Theory …12 ii) Historiographical Trends in the Study of Lenin and the RSDLP …………...…..23 iii) How the thesis develops -
Trotsky and the Problem of Soviet Bureaucracy
TROTSKY AND THE PROBLEM OF SOVIET BUREAUCRACY by Thomas Marshall Twiss B.A., Mount Union College, 1971 M.A., University of Pittsburgh, 1972 M.S., Drexel University, 1997 Submitted to the Graduate Faculty of Arts and Sciences in partial fulfillment of the requirements for the degree of Doctor of Philosophy University of Pittsburgh 2009 UNIVERSITY OF PITTSBURGH FACULTY OF ARTS AND SCIENCES This dissertation was presented by Thomas Marshall Twiss It was defended on April 16, 2009 and approved by William Chase, Professor, Department of History Ronald H. Linden, Professor, Department of Political Science Ilya Prizel, Professor, Department of Political Science Dissertation Advisor: Jonathan Harris, Professor, Department of Political Science ii Copyright © by Thomas Marshall Twiss 2009 iii TROTSKY AND THE PROBLEM OF SOVIET BUREAUCRACY Thomas Marshall Twiss, PhD University of Pittsburgh, 2009 In 1917 the Bolsheviks anticipated, on the basis of the Marxist classics, that the proletarian revolution would put an end to bureaucracy. However, soon after the revolution many within the Bolshevik Party, including Trotsky, were denouncing Soviet bureaucracy as a persistent problem. In fact, for Trotsky the problem of Soviet bureaucracy became the central political and theoretical issue that preoccupied him for the remainder of his life. This study examines the development of Leon Trotsky’s views on that subject from the first years after the Russian Revolution through the completion of his work The Revolution Betrayed in 1936. In his various writings over these years Trotsky expressed three main understandings of the nature of the problem: During the civil war and the first years of NEP he denounced inefficiency in the distribution of supplies to the Red Army and resources throughout the economy as a whole. -
The Management of Art in the Soviet Union1
Entremons. UPF Journal of World History. Número 7 (juny 2015) Thomas SANDERS The Management of Art in the Societ Union ■ Article] ENTREMONS. UPF JOURNAL OF WORLD HISTORY Universitat Pompeu Fabra|Barcelona Número 7 (juny 2015) www.entremons.org The Management of Art in the Soviet Union1 Thomas SANDERS US Naval Academy [email protected] Abstract The article examines the theory and practice of Soviet art management. The primary area of interest is cinematic art, although the aesthetic principles that governed film production also applied to the other artistic fields. Fundamental to an understanding of Soviet art management is the elucidation of Marxist-Leninist interpretation of the role of art as part of a society’s superstructure, and the contrast defined by Soviet Marxist-Leninists between “socialist” art (i.e., that of Soviet society) and the art of bourgeois, capitalist social systems. Moreover, this piece also explores the systems utilized to manage Soviet art production— the control and censorship methods and the material incentives. Keywords USSR, art, Marxism, socialist realism The culture, politics, and economics of art in the Soviet system differed in fundamental ways from the Western capitalist, and especially American, practice of art. The Soviet system of art was part and parcel of the Bolshevik effort aimed at nothing less than the creation of a new human type: the New Soviet Man (novyi sovetskii chelovek). The world of art in the Soviet Union was fashioned according to the Marxist understanding that art is part of the superstructure of a society. This interpretation was diametrically opposed to traditional Western views concerning art. -
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.