LEADER 01165nam0-22003971i-450- 001 990003773260403321 005 20060203153200.0 010 $a88-06-60016-8 035 $a000377326 035 $aFED01000377326 035 $a(Aleph)000377326FED01 035 $a000377326 100 $a20030910d1988----km-y0itay50------ba 101 1 $aita$crus 102 $aIT 105 $ay-------001yy 200 1 $aComicità e riso$eletteratura e vita quotidiana$fVladimir Ja. Propp$ga cura di Giampaolo Gandolfo 210 $aTorino$cEinaudi$d©1988 215 $aviii, 213 p.$d20 cm 225 1 $aEinaudi paperbacks$v184 454 0$12001$aProblemy komizma i smecha$929345 610 0 $aComico 610 0 $aComico 610 0 $aParodia 676 $a801.957 700 1$aPropp,$bVladimir Iakovlevich$f<1895-1970>$0213042 702 1$aGandolfo,$bGiampaolo 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990003773260403321 952 $a801.957 PRO 1$b2029$fBFS 952 $aF.Russo 243$fBAT 959 $aBFS 959 $aBAT 996 $aProblemy komizma i smecha$929345 997 $aUNINA LEADER 05116nam 22006494a 450 001 9910457256803321 005 20200520144314.0 010 $a0-470-89352-4 010 $a1-280-27554-5 010 $a9786610275540 010 $a0-471-71441-0 035 $a(CKB)1000000000355669 035 $a(EBL)228467 035 $a(OCoLC)61447512 035 $a(SSID)ssj0000132071 035 $a(PQKBManifestationID)11145861 035 $a(PQKBTitleCode)TC0000132071 035 $a(PQKBWorkID)10027564 035 $a(PQKB)10340678 035 $a(OCoLC)ocm56012351 035 $a(MiAaPQ)EBC228467 035 $a(Au-PeEL)EBL228467 035 $a(CaPaEBR)ebr10114162 035 $a(CaONFJC)MIL27554 035 $a(OCoLC)60384797 035 $a(EXLCZ)991000000000355669 100 $a20040720d2005 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCreative cash flow reporting$b[electronic resource] $euncovering sustainable financial performance /$fCharles W. Mulford and Eugene E. Comiskey 210 $aHoboken, N.J. $cJ. Wiley$dc2005 215 $a1 online resource (432 p.) 300 $aDescription based upon print version of record. 311 $a0-471-46918-1 320 $aIncludes bibliographical references and indexes. 327 $a""Creative Cash Flow Reporting""; ""Contents""; ""Foreword""; ""Preface""; ""About the Authors""; ""Chapter 1: Seeking Sustainable Cash Flow""; ""AN ARTIFICIAL BOOST TO OPERATING CASH FLOW""; ""CLASSIFYING CASH FLOW""; ""SUSTAINABLE CASH FLOW""; ""CREATIVE CASH FLOW REPORTING""; ""IGNORING THE STATEMENT OF CASH FLOWS""; ""CASH FLOW ANALYSIS""; ""PLAN OF THIS BOOK""; ""SUMMARY""; ""NOTES""; ""Chapter 2: Structure of the Statement of Cash Flows""; ""HISTORICAL BACKGROUND""; ""ARRIVAL OF THE STATEMENT OF CASH FLOWS""; ""NON-GAAP MEASURES OF CASH OPERATING PERFORMANCE""; ""EBITDA"" 327 $a""INTERNATIONAL DIFFERENCES IN THE STATEMENT OF CASH FLOWS""""SUMMARY""; ""NOTES""; ""Chapter 3: Is It Operating or Investing Cash Flow?""; ""INVESTING CASH FLOW""; ""GAAP FLEXIBILITY: IS IT OPERATING OR INVESTING CASH FLOW?""; ""BEYOND THE BOUNDARIES OF GAAP""; ""SUMMARY""; ""NOTES""; ""Chapter 4: Is It Operating or Financing Cash Flow?""; ""FINANCING CASH FLOW""; ""GAAP FLEXIBILITY: IS IT OPERATING OR FINANCING CASH FLOW?""; ""BEYOND THE BOUNDARIES OF GAAP""; ""SUMMARY""; ""NOTES""; ""Chapter 5: Income Taxes and the Statement of Cash Flows""; ""TAX REPORTING ESSENTIALS"" 327 $a""CLASSIFICATION OF TAX-RELATED CASH FLOW""""NONRECURRING INCOME TAX CASH FLOWS""; ""SUMMARY""; ""NOTES""; ""Chapter 6: Nonrecurring Sources and Uses of Operating Cash Flow""; ""CHARACTERISTICS OF NONRECURRING ITEMS OF OPERATING CASH FLOW""; ""EXAMPLES OF NONRECURRING CASH SOURCES AND USES""; ""MANAGEMENT IDENTIFICATION OF NONRECURRING OPERATING CASH FLOW""; ""LOCATING NONRECURRING ITEMS OF OPERATING CASH FLOW""; ""CASH FLOW TRACKING""; ""SUMMARY""; ""NOTES""; ""Chapter 7: Measuring Sustainable Operating Cash Flow""; ""SUSTAINABLE OPERATING CASH FLOW"" 327 $a""CALIBRATING OPERATING CASH FLOW ADJUSTMENTS""""MEASURING SUSTAINABLE OPERATING CASH FLOW""; ""COMPLETED SUSTAINABLE OPERATING CASH FLOW WORKSHEET""; ""FREQUENCY AND SIZE OF ADJUSTMENT ITEMS""; ""SUMMARY""; ""NOTES""; ""Chapter 8: Using Operating Cash Flow to Detect Earnings Problems""; ""RELATIONSHIP BETWEEN EARNINGS AND OPERATING CASH FLOW""; ""EARNINGS SUPPORTED BY ARTIFICIAL MEANS""; ""EXCESS CASH MARGIN26""; ""SUMMARY""; ""NOTES""; ""Chapter 9: Analyzing Operating Cash Flow""; ""CASH FLOW ANALYSIS STATEMENT""; ""USING THE CASH FLOW ANALYSIS STATEMENT""; ""CASH FLOW DRIVERS"" 327 $a""CLOSER LOOK AT CORE OPERATING CASH FLOW""""SUMMARY""; ""NOTES""; ""Chapter 10: Understanding Free Cash Flow""; ""USES OF FREE CASH FLOW""; ""WHAT IS FREE CASH FLOW?""; ""FREE CASH FLOW TO COMMON EQUITY: A CLOSER LOOK""; ""CAPITAL EXPENDITURES""; ""ACQUISITIONS AND FREE CASH FLOW""; ""SUMMARY""; ""NOTES""; ""Glossary""; ""Subject Index""; ""Company Index"" 330 $aSuccessful methodology for identifying earnings-related reportingindiscretionsCreative Cash Flow Reporting and Analysis capitalizes on currentconcerns with misleading financial reporting on misleadingfinancial reporting. It identifies the common steps used to yieldmisleading cash flow amounts, demonstrates how to adjust the cashflow statement for more effective analysis, and how to use adjustedoperating cash flow to uncover earnings that have been misreportedusing aggressive or fraudulent accounting practices.Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor ofthree books, including 606 $aCash flow$xAccounting 608 $aElectronic books. 615 0$aCash flow$xAccounting. 676 $a658.15/244 700 $aMulford$b Charles W.$f1951-$0866981 701 $aComiskey$b Eugene E$0866982 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910457256803321 996 $aCreative cash flow reporting$91935164 997 $aUNINA LEADER 01147nam a2200313 i 4500 001 991002277449707536 008 070323s2007 de a b 001 0 eng d 020 $a3540355936 024 3 $a9783540355939 035 $ab13502797-39ule_inst 040 $aDip.to Matematica$beng 082 0 $a515.39$222 084 $aAMS 37-XX 084 $aLC QA3.L28 100 1 $aOsipenko, George$0302225 245 10$aDynamical systems, graphs, and algorithms /$cGeorge Osipenko 260 $aBerlin ;$aNew York :$bSpringer,$cc2007 300 $axii, 283 p. :$bill. ;$c24 cm 440 0$aLecture notes in mathematics,$x0075-8434 ;$v1889 504 $aIncludes bibliographical references and index 650 0$aSymbolic dynamics 650 0$aTopological dynamics 650 0$aDifferentiable dynamical systems 907 $a.b13502797$b28-01-14$c23-03-07 912 $a991002277449707536 945 $aLE013 37-XX OSI11 (2007)$g1$i2013000205175$lle013$op$pE41.55$q-$rl$s- $t0$u1$v0$w1$x0$y.i14446716$z08-05-07 996 $aDynamical systems, graphs, and algorithms$9230573 997 $aUNISALENTO 998 $ale013$b23-03-07$cm$da $e-$feng$gde $h0$i0