LEADER 05313nam 2200649 450 001 9910791092203321 005 20200520144314.0 010 $a1-118-82088-6 010 $a1-118-82083-5 035 $a(CKB)2550000001189700 035 $a(EBL)1599323 035 $a(SSID)ssj0001108025 035 $a(PQKBManifestationID)11945026 035 $a(PQKBTitleCode)TC0001108025 035 $a(PQKBWorkID)11085477 035 $a(PQKB)11227682 035 $a(DLC) 2013040267 035 $a(Au-PeEL)EBL1599323 035 $a(CaPaEBR)ebr10829792 035 $a(CaONFJC)MIL568625 035 $a(OCoLC)861120085 035 $a(CaSebORM)9781118820889 035 $a(MiAaPQ)EBC1599323 035 $a(EXLCZ)992550000001189700 100 $a20140130h20142014 uy 0 101 0 $aeng 135 $aurunu||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe comprehensive guide on how to read a financial report $ewringing vital signs out of the numbers /$fJohn A. Tracy and Tage C. Tracy 205 $aEight edition. 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons,$d2014. 210 4$dİ2014 215 $a1 online resource (354 p.) 300 $aIncludes index. 311 $a1-118-73571-4 311 $a1-306-37374-3 327 $aThe Comprehensive Guide on How to Read a Financial Report: Wringing Vital Signs Out of the Numbers; Copyright; Contents; List of Exhibits; Preface; Part One: Financial Report Fundamentals; Chapter 1: Financial Statement Basics: The Real Meat and Potatoes of Financial Reports; The Big Three-Financial Condition, Profit Performance, and Cash Flows; First Up, the Balance Sheet; Next in Line, the Income Statement; Bringing Up the Rear, the Statement of Cash Flows; Additional Financial Statement Considerations and Concepts; An Important Concept to Understand Throughout This Book 327 $aChapter 2: Starting with Cash Flows Cash Flows-Just How Important Is It for a Business?; Cash Flows-What Does It Not Tell You?; Profit and Losses Cannot Be Measured by Cash Flows; Cash Flows Do Not Reveal Financial Condition; Chapter 3: Mastering the Balance Sheet; Solvency versus Liquidity; Balance Sheet Basics-Left and Right, Top to Bottom; The Balance Sheet Message; Chapter 4: Understanding Profit; Why Discuss Profits Last?; An Important Question; Nature of Profit; Recording Revenue and Expenses; Recording Revenue; Recording Cost of Goods Sold Expense 327 $aRecording Selling, General, and Administrative (SG&A) Expenses Recording Depreciation Expense; Recording Interest Expense; Recording Income Tax Expense; Recording Net Income into Retained Earnings; Winding Up; Chapter 5: Profit Isn't Everything and All Things; Remember-Everything's Connected; Threefold Financial Task of Business Managers; One Problem in Reporting Financial Statements; Interlocking Nature of the Three Financial Statements; Connecting the Dots and Expanding Your Knowledge of Financial Reports; Part Two: Working Capital Connections; Chapter 6: Our Case Study-Company Introductions 327 $aCompany Overviews HareSquared, Inc.; TortTech, Inc.; Friendly Reminders; Chapter 7: Sales Revenue, Trade Accounts Receivable, and Deferred Revenue; Exploring One Link at a Time; How Sales Revenue Drives Accounts Receivable; A Special Link - How Accounts Receivable Drives Deferred Revenue; Accounting Issues and Our Case Study; Chapter 8: Cost(s) of Goods Sold Expense and Inventory; Exploring Our Second Critical Link; What Is in Costs of Goods Sold Expense?; Holding Products in Inventory before They Are Sold; Accounting Issues and Our Case Study; Chapter 9: Inventory and Accounts Payable 327 $aExamining Our Third Link, with a Twist Acquiring Inventory on the Cuff; Accounting Issues and Our Case Study; Chapter 10: Operating Expenses and Accounts Payable; The Connection Is Important but Let's Start with the Basics; Recording Expenses before They Are Paid; Accounting Issues and Our Case Study; Chapter 11: Accruing Liabilities for Incurred but Unpaid Expenses; Understanding Hidden Risks with This Connection; Recording the Accrued Liability for Operating Expenses; Accounting Issues and Our Case Study; Chapter 12: Income Tax Expense-A Liability and Asset? 327 $aWhy the Income Tax Connection Can Be Very Confusing 330 $aA comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This comprehensive version of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. The book features new information on the move toward separate financial and accounting reporting standards for private 606 $aFinancial statements 615 0$aFinancial statements. 676 $a657/.3 700 $aTracy$b John A$0107779 701 $aTracy$b Tage C$01532450 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910791092203321 996 $aThe comprehensive guide on how to read a financial report$93778599 997 $aUNINA LEADER 08245nam 2201165 450 001 9910789155603321 005 20230803034322.0 010 $a1-61811-376-3 024 7 $a10.1515/9781618113764 035 $a(CKB)3710000000082273 035 $a(EBL)3110539 035 $a(SSID)ssj0001127776 035 $a(PQKBManifestationID)11642447 035 $a(PQKBTitleCode)TC0001127776 035 $a(PQKBWorkID)11152861 035 $a(PQKB)11718274 035 $a(MiAaPQ)EBC3110539 035 $a(DE-B1597)540881 035 $a(OCoLC)1135568007 035 $a(DE-B1597)9781618113764 035 $a(Au-PeEL)EBL3110539 035 $a(CaPaEBR)ebr10822260 035 $a(CaONFJC)MIL580347 035 $a(OCoLC)922977841 035 $a(EXLCZ)993710000000082273 100 $a20140107h20132013 uy| 0 101 0 $aeng 135 $aurnn#---|u||| 181 $ctxt 182 $cc 183 $acr 200 04$aThe Russian cinema reader$hVolume two$iThe thaw to the present /$fedited by Rimgaila Salys 210 1$aBoston :$cAcademic Studies Press,$d2013. 210 4$dİ2013 215 $a1 online resource (310 p.) 225 0 $aCultural Syllabus 225 0$aCultural syllabus 300 $aDescription based upon print version of record. 311 0 $a1-61811-321-6 320 $aIncludes bibliographical references. 327 $tFront matter --$tContents --$tList of Illustrations --$tPreface /$rSalys, Rimgaila --$tAcknowledgments --$tImage Credits --$tPart Four --$tCinema of the Thaw 1953-1967 /$rProkhorov, Alexander --$tThe Cranes are Flying/Letiat zhuravli --$tIntroduction --$tReconfiguring the War and Family Tropes in Thaw-Era Homefront Melodrama /$rProkhorov, Alexander --$tBallad of a Soldier/Ballada o soldate /$rJohnson, Vida --$tLenin's Guard/Zastava Il'icha /$rProkhorov, Alexander --$tWings/Kryl'ia --$tIntroduction --$tFlight Without Wings: The Subjectivity of a Female War Veteran in Larisa Shepit'ko's Wings /$rMikhailova, Tatiana / Lipovetsky, Mark --$tCommissar/Komissar --$tIntroduction --$tSoviet Structuring Myths in The Commissar /$rMonastireva-Ansdell, Elena --$tPart Five --$tCinema of Stagnation Late 1960s-1985 /$rProkhorova, Elena --$tThe Diamond Arm/Brilliantovaia ruka /$rProkhorov, Alexander --$tWhite Sun of the Desert/Beloe solntse pustyni --$tIntroduction /$rProkhorova, Elena --$tWe Have Been Sitting Here for a Long Time /$rSalys, Rimgaila --$tSolaris/Soliaris /$rBird, Robert --$tStalker --$tIntroduction --$tStalker /$rJohnson, Vida T. / Petrie, Graham --$tAndrei Tarkovsky: The Elements of Cinema /$rBird, Robert --$tMoscow Does Not Believe in Tears/Moskva slezam ne verit --$tIntroduction --$tThe Cultural Logic of Late Socialism /$rKaganovsky, Lilya --$tPart Six --$tPerestroika and Post-Soviet Cinema 1985-2000s /$rJohnson, Vida / Stishova, Elena --$tRepentance/Monanieba (georgian); Pokaianie (russian) --$tIntroduction --$tSigns and Symbols: Repentance's Stylistic Devices /$rWoll, Josephine / Youngblood, Denise J. --$tLittle Vera/Malen'kaia Vera --$tIntroduction --$tBetween Joy and Suicide: Fathers, Daughters, and Little Vera /$rHorton, Andrew / Brashinsky, Mikhail --$tBurnt by the Sun/Utomlennye solntsem --$tIntroduction --$tBurnt by the Sun /$rBeumers, Birgit --$tBurnt by the Sun /$rLarsen, Susan --$tBrother/Brat --$tIntroduction --$tBrother /$rBeumers, Birgit --$tRussian Ark/Russkii kovcheg /$rBird, Robert --$tThe Return/Vozvrashchenie --$tIntroduction --$tTarkovsky's Return, or Zviagintsev's Vozvrashchenie /$rBeumers, Birgit --$tArrested Returns /$rVicks, Meghan --$tNight Watch/Nochnoi dozor /$rStrukov, Vlad --$tThe Tuner/Nastroishchik /$rCondee, Nancy --$tNinth Company/Deviataia rota /$rCarleton, Gregory --$tHow I Ended This Summer/Kak ia provel etim letom /$rStrukov, Vlad 330 $aThis two-volume reader is intended to accompany undergraduate courses in the history of Russian cinema and Russian culture through film. Each volume consists of newly commissioned essays, excerpts from English language criticism and translations of Russian language essays on subtitled films which are widely taught in American and British courses on Russian film and culture. The arrangement is chronological: Volume one covers twelve films from the beginning of Russian film through the Stalin era; volume two covers twenty films from the Thaw era to the present. General introductions to each period of film history (Early Russian Cinema, Soviet Silent Cinema, Stalinist Cinema, Cinema of the Thaw, Cinema of Stagnation, Perestroika and Post-Soviet Cinema) outline its cinematic significance and provide historical context for the non-specialist reader. Essays are accompanied by suggestions for further reading. The reader will be useful both for film studies specialists and for Slavists who wish to broaden their Russian Studies curriculum by incorporating film courses or culture courses with cinematic material. Volumes one and two may be ordered separately to accommodate the timeframe and contents of courses. Volume one films: Sten'ka Razin, The Cameraman's Revenge, The Merchant Bashkirov's Daughter, Child of the Big City, The Extraordinary Adventures of Mr. West in the Land of the Bolsheviks, Battleship Potemkin, Bed and Sofa, Man with a Movie Camera, Earth, Chapaev, Circus, Ivan the Terrible, Parts I and II. Volume two films: The Cranes are Flying, Ballad of a Soldier, Lenin's Guard, Wings, Commissar, The Diamond Arm, White Sun of the Desert, Solaris, Stalker, Moscow Does Not Believe in Tears, Repentance, Little Vera, Burnt by the Sun, Brother, Russian Ark, The Return, Night Watch, The Tuner, Ninth Company, How I Ended This Summer. Contributors: Birgit Beumers, Robert Bird, David Bordwell, Mikhail Brashinsky, Oksana Bulgakova, Gregory Carlson, Nancy Condee, Julian Graffy, Jeremy Hicks, Andrew Horton, Steven Hutchings, Vida Johnson, Lilya Kaganovsky, Vance Kepley, Jr., Susan Larsen, Mark Lipovetsky, Tatiana Mikhailova, Elena Monastireva-Ansdell, Joan Neuberger, Vlada Petri?, Graham Petrie, Alexander Prokhorov, Elena Prokhorova, Rimgaila Salys, Elena Stishova, Vlad Strukov, Yuri Tsivian, Meghan Vicks, Josephine Woll, Denise J. Youngblood 410 0$aCultural Syllabus 517 3 $aThaw to the present 606 $aMotion pictures$zRussia (Federation)$xHistory and criticism 606 $aMotion pictures$zRussia (Federation)$xHistory$y20th century 606 $aMotion pictures$zRussia (Federation)$xHistory$y21st century 606 $aMotion pictures$zRussia$xHistory$y20th century 606 $aMotion pictures$zSoviet Union$xHistory and criticism 606 $aMotion pictures$zSoviet Union$xHistory$y20th century 607 $aSoviet Union$xHistory$y1953-1985 610 $aBallad of a Soldier. 610 $aBrother. 610 $aBurnt by the Sun. 610 $aCommissar. 610 $aEastern Europe. 610 $aHow I Ended This Summer. 610 $aLenin's Guard. 610 $aLittle Vera. 610 $aMoscow Does Not Believe in Tears. 610 $aNight Watch. 610 $aNinth Company. 610 $aRepentance. 610 $aRussia. 610 $aRussian Ark. 610 $aRussian Thaw. 610 $aSolaris. 610 $aSoviet. 610 $aStalker. 610 $aThe Cranes are Flying. 610 $aThe Diamond Arm. 610 $aThe Return. 610 $aThe Tuner. 610 $aWhite Sun of the Desert. 610 $aWings. 610 $aaesthetics. 610 $aanalysis. 610 $aart. 610 $acinema. 610 $aculture. 610 $afilm. 610 $ahistory. 610 $amotion pictures. 610 $amovies. 610 $asilent film. 615 0$aMotion pictures$xHistory and criticism. 615 0$aMotion pictures$xHistory 615 0$aMotion pictures$xHistory 615 0$aMotion pictures$xHistory 615 0$aMotion pictures$xHistory and criticism. 615 0$aMotion pictures$xHistory 676 $a791.4309 701 $aSalys$b Rimgaila$01483247 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910789155603321 996 $aThe Russian cinema reader$93850641 997 $aUNINA LEADER 05726oam 22012614 450 001 9910970782303321 005 20250426110901.0 010 $a9786612842887 010 $a9781462330553 010 $a146233055X 010 $a9781451872149 010 $a1451872143 010 $a9781451991307 010 $a1451991304 010 $a9781282842885 010 $a1282842889 035 $a(CKB)3170000000055228 035 $a(SSID)ssj0000940032 035 $a(PQKBManifestationID)11491948 035 $a(PQKBTitleCode)TC0000940032 035 $a(PQKBWorkID)10948361 035 $a(PQKB)11287724 035 $a(OCoLC)550641092 035 $a(MiAaPQ)EBC1605894 035 $a(IMF)WPIEE2009067 035 $a(IMF)WPIEA2009067 035 $aWPIEA2009067 035 $a(EXLCZ)993170000000055228 100 $a20020129d2009 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting for Output Drops in Latin America /$fRuy Lama 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2009. 215 $a49 p. $cill 225 1 $aIMF Working Papers 300 $aBibliographic Level Mode of Issuance: Monograph 311 08$a9781451916492 311 08$a1451916493 320 $aIncludes bibliographical references. 327 $aIntro -- Contents -- I. Introduction -- II. Benchmark Small Open Economy Model -- III. Quantitative Analysis -- A. Calibration and Estimation -- B. Simulation: Accounting for Output Drops in Latin America -- IV. Sensitivity Analysis -- A. High Risk Aversion Coefficient -- B. No Adjustments Costs -- C. Variable Capital Utilization -- V. Concluding Remarks -- Appendices -- A. Benchmark Small Open Economy Model -- B. Equivalence between Wedges and Theoretical Models -- C. Data Sources -- References -- Figures -- 1. Detrended GDP per capita in Latin American Economies -- 2. TFP, Labor Wedge, Capital Wedge, and Bond Wedge -- 3. Effect of TFP on GDP -- 4. Effect of Labor Wedge on GDP -- 5. Labor Wedge, Model Prediction, and Real Interest Rate -- 6. Effect of Capital Wedge on GDP -- 7. Effect of Bond Wedge on GDP -- 8. Sensitivity Analysis -- Tables -- 1. Calibrated Parameters -- 2. Parameters of Stochastic Processes -- 3. Contributions to Output Drops -- 4. Properties of Wedges -- 5. Model Predictions. 330 3 $aThis paper evaluates what type of models can account for the recent episodes of output drops in Latin America. I develop an open economy version of the business cycle accounting methodology (Chari, Kehoe, and McGrattan, 2007) in which output fluctuations are decomposed into four sources: total factor productivity (TFP), a labor wedge, a capital wedge, and a bond wedge. The paper shows that the most promising models are the ones that induce fluctuations of TFP and the labor wedge. On the other hand, models of fnancial frictions that translate into a bond or capital wedge are not successful in explaining output drops in Latin America. The paper also discusses the implications of these results for policy analysis using alternative DSGE models. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2009/067 606 $aBusiness cycles$zLatin America 606 $aBusiness forecasting$zLatin America 606 $aBonds$2imf 606 $aBusiness cycles$2imf 606 $aCapacity$2imf 606 $aCapital and Total Factor Productivity$2imf 606 $aCost$2imf 606 $aEconomic forecasting$2imf 606 $aEconomic growth$2imf 606 $aEconomic theory & philosophy$2imf 606 $aEconomic Theory$2imf 606 $aFinancial Economics$2imf 606 $aFinancial frictions$2imf 606 $aGeneral Financial Markets: General (includes Measurement and Data)$2imf 606 $aIncome economics$2imf 606 $aIndustrial productivity$2imf 606 $aInvestment & securities$2imf 606 $aInvestments: Bonds$2imf 606 $aLabor economics$2imf 606 $aLabor Economics: General$2imf 606 $aLabor$2imf 606 $aLabour$2imf 606 $aMacroeconomics$2imf 606 $aPrices, Business Fluctuations, and Cycles: General (includes Measurement and Data)$2imf 606 $aProduction and Operations Management$2imf 606 $aProduction$2imf 606 $aTotal factor productivity$2imf 607 $aArgentina$2imf 615 0$aBusiness cycles 615 0$aBusiness forecasting 615 7$aBonds 615 7$aBusiness cycles 615 7$aCapacity 615 7$aCapital and Total Factor Productivity 615 7$aCost 615 7$aEconomic forecasting 615 7$aEconomic growth 615 7$aEconomic theory & philosophy 615 7$aEconomic Theory 615 7$aFinancial Economics 615 7$aFinancial frictions 615 7$aGeneral Financial Markets: General (includes Measurement and Data) 615 7$aIncome economics 615 7$aIndustrial productivity 615 7$aInvestment & securities 615 7$aInvestments: Bonds 615 7$aLabor economics 615 7$aLabor Economics: General 615 7$aLabor 615 7$aLabour 615 7$aMacroeconomics 615 7$aPrices, Business Fluctuations, and Cycles: General (includes Measurement and Data) 615 7$aProduction and Operations Management 615 7$aProduction 615 7$aTotal factor productivity 700 $aLama$b Ruy$01816070 712 02$aInternational Monetary Fund. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910970782303321 996 $aAccounting for Output Drops in Latin America$94372380 997 $aUNINA