Insights from accounting history : selected writings of Stephen Zeff / / by Stephen A. Zeff

• Record Nr.: UNINA9910792305103321
• Autore: Zeff Stephen A.
• Pubbl/distr/stampa: New York, N.Y. : , : Routledge, , 2010
• ISBN: 1-136-96841-5; 1-136-96842-3; 1-282-65973-1; 9786612659737; 0-203-85129-3
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (481 p.)
• Collana: Routledge historical perspectives in accounting ; ; 3
• Disciplina: 657.09
• Soggetti: Accounting - History; Bookkeeping - History
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Book Cover; Title; Copyright; Contents; Foreword; Acknowledgements; Introduction; Replacement Cost: Member of the Family, Welcome Guest, or Intruder?; The Rise of "Economic Consequences"; Paton on the Effects of Changing Prices on Accounting 1916-55; Truth in Accounting: The Ordeal of Kenneth MacNeal; Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972; Big Eight Firms and the Accounting Literature: The Falloff in Advocacy Writing; Arthur Andersen & Co. and the two-part opinion in the auditor's report: 1946-1962; The Early Years of the Association of University Teachers of Accounting: 1947-1959The Evolution of the Conceptual Framework for Business Enterprises in the United States; John B.Canning: A View of His Academic Career; The Work of the Special Committee on Research Program; Du Pont's Early Policy on the Rotation of Audit Firms; 'The Apotheosis of Holding Company Accounting': Unilever's Financial Reporting Innovations from the 1920s to the 1940s; How the U.S. Accounting Profession Got Where it is Today: Part I; How the U.S. Accounting Profession Got Where it is Today: Part II; The Primacy of "Present Fairly" in the Auditor's ReportThe Sec Preempts the Accounting Principles Board in 1965: The Classification of the Deferred Tax Credit Relating to Installment Sales; The SEC Rules Historical Cost Accounting: 1934 to the 1970s; Appendix: Publications
• Sommario/riassunto: Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field.

The Bio-inspired X-Structure/Mechanism Approach for Exploring Nonlinear Benefits in Engineering : Part II-Nonlinear Inertia and Multi-direction Vibration Isolation / / by Xingjian Jing

• Record Nr.: UNINA9910887805203321
• Autore: Jing Xingjian
• Pubbl/distr/stampa: Singapore : , : Springer Nature Singapore : , : Imprint : Springer, , 2024
• ISBN: 981-9764-57-2
• Edizione: [1st ed. 2024.]
• Descrizione fisica: 1 online resource (416 pages)
• Disciplina: 621
• Soggetti: Dynamics; Nonlinear theories; Automatic control; Robotics; Automation; Applied Dynamical Systems; Control, Robotics, Automation
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Introduction to the bio inspired X structure mechanism approach -- ; The symmetric X shaped structure -- The horizontally-asymmetric X shaped structure -- The vertically asymmetric X shaped structure -- Nonlinear dynamics in X shaped structure.
• Sommario/riassunto: This book presents a unique approach to the design and analysis of beneficial nonlinearity, which can take an important and critical role in engineering systems and thus cannot be simply ignored in structural design, dynamic response analysis, and parameter selection. A key issue in the area is thus systematically addressed about how to analyze and design potential nonlinearities introduced to or inherent in a system of under study, which is a must-do task in many practical applications involving vibration control, energy harvesting, sensor systems and robots, etc. This book, therefore, presents an up-to-date summary on the most recent development of a cutting-edge method for nonlinearity manipulation and employment developed in recent several years, named as the X-shaped structure or mechanism approach. The method is inspired from animal leg/limb skeletons and can provide passive low-cost high-efficiency adjustable and beneficial nonlinear stiffness (high static and ultra-low dynamic), nonlinear damping (dependent on resonant frequency and vibration excitation amplitude) and nonlinear inertia (low static and high dynamic) individually or simultaneously. The X-shaped structure or mechanism is a generic structure or mechanism representing a class of beneficial geometric nonlinearity with realizable and flexible linkage mechanism or structural design of different variants or forms (quadrilateral, diamond, polygon, K/Z/S/V-shape, or others) which all share similar geometric nonlinearity and thus similar nonlinear stiffness/damping properties, flexible in design, and easy to implement. This book systematically reviews the research background, motivation, essential bio-inspired ideas, advantages of this novel method, beneficial nonlinear properties in stiffness, damping and inertia, and potential applications, which have been developed ever since 2010. This book reveals important nonlinear properties and dynamic characteristics of nonlinear inertia that can be provided through the X-structure/mechanism and also presents advantageous features of X-structure/mechanism methods in multi-direction vibration control.