Integrating the procedural and conceptual approaches of teaching an introductory accounting course, this reference illustrates the concepts that underpin the application of accounting theory. Utilizing the pedagogical philosophy of the concepts model, this study influences the proper order of topics as well as the teaching methods being practiced. Featuring financial extracts from listed companies and highlighting key definitions, this resource also includes updated Generally Accepted Accounting Practice statements as well as detailed exercises and examples.
This 3rd edition draws together aspects of commercial, shipping, contract, agency, bailment, property and transport law to provide comprehensive guidance through the law of freight forwarding and carriage of goods. It looks in detail at the contracts involved and the recourse available when contracts are breached. Its focus is international, dealing with cross-border ship, road and rail forwarding.
The Transit of Goods in Public International Law contextualizes transit as it exists in contemporary international law. Issues discussed in this volume are inextricably tied to the ongoing debate about state sovereignty and the globalization of the world's economies. Using the principles of systemic integration, effective rights, and economic cooperation, The Transit of Goods in Public International Law attempts to clarify the legal status of transit, its definition, and its enforceability under international law.
Access to medicine is a topic of widespread interest. However, some issues that impact such access are presently inadequately understood. In particular, international laws require most nations to provide patents on drugs, resulting in premium prices that limit access. In Access to Medicine in the Global Economy, Professor Cynthia Ho explains such laws and their impact for a diverse group of readers, from scholars and policy makers to students in a variety of disciplines. This book explains and interprets important international agreements, beginning with the landmark Agreement on Trade Related Aspects of Intellectual Property (TRIPS), but also including more recent free trade agreements and the pending Anti-Counterfeiting Trade Agreement (ACTA). Professor Ho addresses controversial topics, such as when a nation can provide a compulsory license, as well as whether a nation may suspend in-transit generic goods. The book also discusses how patent-like rights (such as "data exclusivity") prevent lower-cost generic medicines from entering into the marketplace and provides strategies for minimizing the harm of such rights. Clear explanations and diagrams, frequently asked questions, and case studies make these topics accessible to any reader. The case studies also provide a theory of patent perspectives that helps explain why access to medicine, though a universal goal, remains elusive in practice. The book aims to provide an important first step toward eventual workable solutions by promoting a better understanding of existing and future laws that impact access to medicine.
