Nietzsche's Revaluation of Values is an assessment of Nietzsche's challenging plan to revalue all values, including knowledge, morality, religion, art, and the state. E. E. Sleinis analyzes the success of Nietzsche's enterprise as well as its inadequacies; among the positive contributions he singles out Nietzsche's theory of value, his conception of higher-order values, and his conception of the maximally affirmative attitude as creations of enduring importance.
A speculative exploration of value, emphasizing practical experimentation in its future forms How can we begin to envision a postcapitalist economy without first engineering a radically new concept of value? And with a renewed sense of how and what we collectively value, what would the transition to new social forms look like? According to Brian Massumi, it is time to reclaim value from the capitalist market and the neoliberal reduction of life to “human capital.” It is time to occupy surplus-value for a postcapitalist future. 99 Theses on the Revaluation of Value is both a theoretical and practical manifesto. Massumi reexamines ideas about money, exchange, and finance, with special attention to how what we value in experience for quality is economically translated into quantity. He proposes new conceptual tools for understanding value in directly qualitative terms, speculating on how this revaluation of value might practically form the basis of an alter-economy. A promising path, he suggests, might involve emerging blockchain technologies beyond bitcoin. But these must be uprooted from their libertarian origins and redesigned to serve not individual choice but collective creativity, not calculations of self-interest but collaborative speculations on the future to be shared. It is necessary to grasp the specificity of our contemporary neoliberal condition and the ultimately destructive forms of power it mobilizes to better resist their claim on the future. 99 Theses on the Revaluation of Value is written to galvanize a radical redefinition of value for a livable postcapitalist future.
Property Taxes and House Values: The Theory and Estimation of Intrajurisdictional Property Tax Capitalization explains the link between property taxes and house values and elaborates public policies that alter property taxes, such as assessment reform and state aid. This book introduces the concept of property tax capitalization and discusses the importance of tax capitalization for public policy. The topics include the simple algebra of property tax capitalization, inherent econometric difficulties, and household utility maximization problem. The anticipation of revaluation, revaluation in Brockton, and nonlinear two-stage least squares estimator are also described. This text likewise covers the estimates of the degree of property tax capitalization and horizontal equity of tax rate changes. This publication is recommended for academics, public officials, and homeowners.
This book investigates the role Nietzsche's dance images play in his project of "revaluing all values" alongside the religious rhetoric and subject matter evident in the work of Isadora Duncan and Martha Graham, who found justification and guidance in Nietzsche's texts for developing dance as a medium of religious expression.
Challenging the standard interpretation of Nietzsche's last published work, Ecce Homo, as frivolous autobiography, Thomas H. Brobjer provides an original and detailed analysis of Ecce Homo as fundamental to Nietzsche's unfinished masterwork on the revaluation of all values. Arguing that Ecce Homo laid the foundations for his planned four-volume work on values, Brobjer draws together the intentions and motivations behind Nietzsche's late work to create a new narrative on it. He situates this period in the desire to undermine the system of Christian values that Nietzsche believed were unchecked as the standard moral gauge for his time. To engage in this project, Brobjer shows that it was essential for Nietzsche to explore the self and life-denying qualities of a Christian system of values within a broader framework of ideas about morality, altruism, egotism, pessimism, humility and pride. By fully outlining the context of Ecce Homo, Brobjer provides a complete corrective to its reception as a self-referential and eccentric text of little philosophical significance, enabling a new understanding within the history of philosophy and Nietzsche's oeuvre.
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.
17. Democratic Rhetoric in the Era of Neoliberalism - Phyllis Mentzell Ryder -- Afterword: Lessons Learned - Deborah Brandt -- References -- About the Authors -- Index
The newest edition of an essential accounting resource The Wiley 2023 Interpretation and Application of IFRS Standards is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting. The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find: Clear and informative explanations of the newest updates found in the 2023 IFRS Standards Well-reasoned examples of new standards being applied to difficult cases drawn from real-world situations Realistic and practical advice created by, and for, accounting professionals Perfect for accountants and auditors, the Wiley 2023 Interpretation and Application of IFRS Standards will earn a place on the desks and bookshelves of students of accounting, finance, and related fields.