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[ASAP] Dual-Functionalized Ionic Liquid Biphasic Solvent for Carbon Dioxide Capture: High-Efficiency and Energy Saving

Environmental Science & Technology
DOI: 10.1021/acs.est.0c00335




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[ASAP] Visualizing 3D Molecular Structures Using an Augmented Reality App

Journal of Chemical Education
DOI: 10.1021/acs.jchemed.9b01033




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[ASAP] Qualitative Investigation to Identify the Knowledge and Skills That U.S.-Trained Doctoral Chemists Require in Typical Chemistry Positions

Journal of Chemical Education
DOI: 10.1021/acs.jchemed.9b01027




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[ASAP] Visually Tracking Acid–Base Extractions Using Colorful Compounds

Journal of Chemical Education
DOI: 10.1021/acs.jchemed.0c00196




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LexisNexis Launches Data Visualization to Enhance Its Flagship Online Legal Research Platform, Lexis Advance

NEW YORK - LexisNexis® Legal & Professional, a leading global provider of information and analytics, today announced the launch of a new data visualization technology, Ravel View, into its flagship Lexis Advance online legal research platform. Ravel View transforms traditional case law search lists into a map of the cases and language that judges find most important. As a result, users can understand the legal landscape faster and uncover cases they may have overlooked in reviewing traditional search results.




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LexisNexis Legal & Professional Rated in 2020 Corporate Equality Index

New York, N.Y. --LexisNexis Legal & Professional, a leading global provider of information and analytics, received a score of 95 percent, on the Human Rights Campaign Foundation’s 2020 Corporate Equality Index (CEI), the nation’s premier benchmarking survey and report measuring corporate policies and practices related to LGBTQ workplace equality. LexisNexis is proud to be among the ranks of more than 1000 major U.S. businesses that were also rated this year.




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New Directions in Theorizing Qualitative Research [electronic resource] : The Arts.

Bloomfield : Myers Education Press, 2020.




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ACS annual report available online




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U.S. air quality gains slowing, study shows




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Sexual harassment pervasive in science, National Academies study says

Cultural change needed to prevent injury to female faculty, students




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Las academias nacionales de EEUU alertan de la prevalencia del abuso sexual en ciencia

Es necesario un cambio cultural para evitar seguir perjudicando a las investigadoras




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Decoding how insects use visual and chemical cues to find food

Chemical ecologist Shannon Olsson and neuroscientist Karin Nordström employ 3-D printing and virtual reality to answer pressing questions about pollinators




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Insect sodium channels visualized with cryo-electron microscopy

Structures of voltage-gated channel with toxins suggest strategies for drug development




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Virtual-reality molecules bend, flex, and wiggle

Multiuser molecular simulation allows up to six chemists to manipulate structures in real time




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CSB issues video, factual update of Husky Superior refinery explosion




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Virtual-reality molecules bend, flex, and wiggle

Multiuser molecular simulation allows up to 6 chemists to manipulate structures in real time




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Toronto Stock Exchange Company Manual

In partnership with the Toronto Stock Exchange (TSX), Wolters Kluwer has been publishing the printed version of the Toronto Stock Exchange Company Manual for over 10 years. We are pleased to be able to continue to publish it and provide you with the most up-to-date text of this invaluable resource.

As Canada's senior equities market, the TSX provides an efficient, liquid market for a broad cross-section of Canadian issuers. The TSX assists about 1500 issuers through services designed to increase retail and institutional investors. Whether your company is listed or considering listing on the TSX, this manual is the most comprehensive source of compliance information that you will need.

It includes practical information such as forms, including those needed to apply for listing, and the private placement questionnaire. It is updated by the TSX as required and you will receive these updates as part of your annual subscription service. It also gives you all the information you need to know about listing and maintaining a listing on the TSX, including:

  • Benefits of a TSX listing
  • The listing process
  • Responsibilities of companies once listed
  • Suspension and delisting criteria
  • TSX timely disclosure policy and guidelines for dealing with the media

Included with your subscription is the monthly newsletter Canadian Securities Law News, that summarizes all recent developments in securities regulation across Canada.


If you would like more details about this product, or would like to order a copy online, please click here.




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The Directors Manual

If you are or will be serving as a director of a Canadian corporation, you will need The Directors Manual. Widely regarded as 'the bible' for directors in Canada, it gives you a plain language overview of the duties, responsibilities, and liabilities you face as a director. In particular, it discusses the potential liability of directors under corporate law, securities regulation, tax, trade practices, labour standards law, and environmental protection legislation. The Manual also includes useful precedents, selected legislation relating to corporate directors, plus numerous checklists and practical tips on how to manage your role as a director, including the associated risks.

Relevant commentary is provided on the following topics:

  • Corporate Governance
  • Formal Provisions
  • Corporate Finance
  • Duties and Powers
  • Takeover Bids
  • Disclosure
  • Remuneration of Directors
  • Meetings
  • Financial Information
  • Controls and Sanctions
  • Risk Management
  • Environmental Liability
  • Unlawful Trade Practices
  • Not-for-Profit Corporations
  • Financial Institutions
  • Bankruptcy and Insolvency

Included with your subscription is Directors' Briefing, a newsletter published three times annually containing feature articles, digests of recent cases, and updates to legislation that affect the duties, responsibilities, and liabilities of corporate directors in Canada.

 

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Stock Exchanges Manual

The Canadian Stock Exchanges Manual is an essential publication for anyone dealing with any of the stock exchanges in Canada.

Topics covered:

  • Policies, by-laws, forms, and rules of the Investment Industry Regulatory Organization of Canada (IIROC) and the Mutual Funds Dealers Association (MFDA)
  • Rules, policies, and forms of the Montreal Exchange
  • Rules, by-laws, and annexes of the Winnipeg Commodity Exchange
  • TSX Company Manual
  • TSX Venture Corporate Finance Manual
  • TSX Rule Book and Policies
  • Rules, policies and procedures, notices, and forms of the CNSX Stock Exchange
  • Universal market integrity rules (UMIR) of IIROC

Your subscription also includes the monthly newsletter, Canadian Securities Law News, that summarizes all recent developments in securities regulation across Canada.


If you would like more details about this product, or would like to order a copy online, please click here.




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The Essential GAAR Manual: Policies, Principles and Procedures

The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR?

History
When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions – until now.

The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as:

  • What's the future of GAAR after Canada Trustco and Mathew?
  • What's a "textual, contextual and purposive" analysis?
  • What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"?
  • What is the future of corporate tax planning?
  • What is the future of family and estate planning?
  • How will commercial tax shelters fare under the "new" GAAR analysis?
  • How does a practitioner cope with the post-Canada Trustco climate?
  • How do you document a transaction that may be probed by GAAR?

The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency.

Resources

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Taxation of Individual Retirement Accounts, 2012

Available: April 2012

Comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

Related books:

 

If you would like more details about this product, or would like to order a copy online, please click here.




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Manual of Accounting PWC – IFRS 2011 (3 books

PricewaterhouseCoopers' Manual of Accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).

The Manual contains:

  • Straight forward explanations on how to prepare financial statements in accordance with IFRS
  • Insights based on PwC's IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team
  • Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.

Key updates include:

  • Guidance on new standards and IFRICs issued since September 2009 including:
    • Amendment to IFRS 1 on IFRS 7 exemption
    • 2010 Annual improvements
    • Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement
  • Updated references to IAS 27 and IFRS 3
  • A new chapter on related party disclosures under IAS 24 (revised)
  • Latest PwC views and interpretations

The 2011 set includes:



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GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2011-2012

Available: September 2011

Author: George Georgiades, CPA

The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:

  • Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
  • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
  • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
  • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

  • Part 1 General Principles (Topic Codes 100s)
  • Part 2 Presentation (Topic Codes 200s)
  • Part 3 Assets (Topic Codes 300s)
  • Part 4 Liabilities (Topic Codes 400s)
  • Part 5 Equity (Topic Codes 500s)
  • Part 6 Revenue (Topic Codes 600s)
  • Part 7 Expenses (Topic Codes 700s)
  • Part 8 Broad Transactions (Topic Codes 800s)
  • Part 9 Other

 

If you would like more details about this product, or would like to order a copy online, please click here.




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GAAS Practical Manual (2012) (with CD-ROM) (U.S.)

Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

  1. What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.
  2. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.
  3. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

    Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

    The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

    The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

    The 2012 edition is current through the following pronouncements:

    - SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

    - SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired)

    - SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services)

    The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

    Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

    If you would like more details about this product, or would like to order a copy online, please click here.




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    TSX Venture Exchange Corporate Finance Manual

    No longer available

    If you would like more details about this product, or would like to order a copy online, please click here.




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    University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue)

    The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference.

    • The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma)
    • PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance.
    • Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency.
    • Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules.
    • To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction.
    • The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions.
    • Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans.
    • The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments
    • International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S.
    • Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues.
    • Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world.

    Special Feature:

    • Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes.

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Taxation of Individual Retirement Accounts, 2014 (U.S.)

    David J. Cartano, J.D.

    Analyzes all the tax laws applicable to individual retirement accounts.

    The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA.

    The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law.

    The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

    Contents Includes:

    • Introduction
    • Traditional IRA
    • Spousal IRA
    • Roth IRA
    • Coverdell Education Savings Account
    • Rollover IRA
    • Transfer IRA
    • SEP IRA
    • SARSEP IRA
    • Individual Retirement Annuity
    • Conduit IRA
    • Employer and Employee Association Trusts
    • Payroll Deduction IRA
    • SIMPLE IRA
    • Deemed IRA Under Employer Plan
    • Prohibited Transactions
    • Disclosure Statement
    • Investments
    • Bankruptcy, Tax Liens and Creditors
    • Trustees and Custodians
    • Reporting Requirements
    • Divorce and Property Settlement Agreements
    • Rulings
    • Excise Taxes and Penalties
    • ERISA
    • State Taxes
    • Taxation of Distributions
    • Premature Distributions
    • Minimum Distributions During Lifetime
    • Minimum Distributions on Death
    • Withholding Taxes
    • Foreign Beneficiaries
    • Estate Beneficiaries
    • Trust Beneficiaries
    • Charitable Beneficiaries
    • Beneficiary Designation Forms
    • Estate Taxes
    The book was updated for changes made by the American Taxpayer Relief Act passed by Congress in 2013, the Middle Class Tax Relief and Job Creation Act of 2012, and the Highway Investment, Job Creation, and Economic Growth Act of 2012.


    Related Products

    U.S. Master Tax Guide (2015)
    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
    Full Article


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    Taxation of Individual Retirement Accounts, 2013

    Comprehensively analyzes all the tax laws applicable to individual retirement accounts.

    The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA.

    The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law.

    The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World

    Last Supplement Updated*: April 2014


    Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes.

    Its exhaustive contents include:

    • Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems.
    • The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement).
    • A section on the European Patent System, describing the European Patent Convention and its implementing regulations.

    View a sample chapter

    Information is given, inter alia, with respect to the following:
     
    Patents:

    • Kinds of Patents available
    • Duration of protection
    • Who may apply
    • What may be patented
    • Novelty requirements
    • Filing, examination and granting procedure
    • Requirements for filing application
    • Priority
    • Annuities and other fees
    • Working requirements
    • Compulsory licenses
    • Rights of prior use
    • Restoration
    • Infringement
    • Assignment
    • Licenses
    • Marking

     
    Trademarks:

    • Duration of protection
    • Legal effect
    • Who may apply
    • What can be registered as a mark
    • What is excluded from registration
    • Filing, examination and registration procedure
    • Requirements for registration
    • Requirements for renewal
    • Assignment
    • Licenses
    • Infringement
    • Fees
    • Service marks
    • Collective marks
    • Certification marks
    • Marking
    • Use requirements
    • Protection of well-known marks
    • Cancellation
    • Invalidation
    • Classification

     Designs:

    • What can be protected
    • Duration and renewal
    • Who may apply
    • Novelty requirements
    • Procedure
    • Requirements for filing application
    • Annuities (if any)

     Features:

    • Truly global covering nearly 200 countries
    • Fast and full access to essential primary

      If you would like more details about this product, or would like to order a copy online, please click here.




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    Kluwer IP Law.com / Manual IP Online


    Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice.

    With Kluwer IP Law Online, you can access all three modules:

    1. MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. 
    2. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe.
    3. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary.

    Features & Benefits:
    - Exclusive content provided by award-winning law firms and highly esteemed authors
    - Save time on research with a single resource
    - Overview of recently added materials
    - User Manual and customized training sessions available
    - Availability of MARC Records
    - Time Saving Practice Tools like Smart Charts
    - Sign up and access archives
    - Search across external resources such as the EPO and WIPO
    - Current awareness: News Alerts, Patent Blog and Copyright Blog

    View a free demo OR Download the brochure

    POWERFUL
    This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions.

    CONVENIENT
    Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere.

    AUTHORITATIVE
    Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals.


    Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.”
    Wouter Pors, Head of IP, Bird & Bird The Netherlands

    ORDER THE BROWN BOOK IN PRINT

    If you would like more details about this product, or would like to order a copy online, please click here.




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    International Encyclopaedia of Laws: Intellectual Property

    This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property.

    Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


    If you would like more details about this product, or would like to order a copy online, please click here.




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    Intellectual Property Law in Canada

    Published: January 2013


    Derived from the renowned multi-volume International Encyclopaedia of Laws, Intellectual Property Law in Canada provides a survey and analysis of the rules concerning intellectual property rights in Canada. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends.

    The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights.

    This book also provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Canada will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law.



    If you would like more details about this product, or would like to order a copy online, please click here.




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    Governmental GAAP Practice Manual (2015) (U.S.)

    Author: Eric S. Berman, CPA

    Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

    Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

    A similar approach is used for proprietary funds and fiduciary funds.

    In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR.

    Governmental Funds

    • The General Fund
    • Special Revenue Funds
    • Capital Project Funds
    • Debt Service Funds
    • Permanent Funds
    Proprietary Funds
    • Enterprise Funds
    • Internal Service Funds
    Fiduciary Funds
    • Pension (and Other Employee Benefits) Trust Funds
    • Private-Purpose Trust Funds
    • Investment Trust Funds and Individual Investment Accounts
    • Agency Funds
    The Consolidation and Conversion Process
    • Developing Information for Fund Financial Statements
    • If you would like more details about this product, or would like to order a copy online, please click here.




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    Governmental GAAP Practice Manual (2014) (US)

    Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

    Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

    A similar approach is used for proprietary funds and fiduciary funds.

    Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards.

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    Governmental GAAP Practice Manual (2013) (U.S.)

    Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

    Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

    A similar approach is used for proprietary funds and fiduciary funds.

    Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards.


    If you would like more details about this product, or would like to order a copy online, please click here.




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    GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.)

     Author: George Georgiades, CPA,

    Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

    • Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement.
    • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
    • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
    • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

    All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

    This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

    • Part 1 General Principles (Topic Codes 100s)
    • Part 2 Presentation (Topic Codes 200s)
    • Part 3 Assets (Topic Codes 300s)
    • Part 4 Liabilities (Topic Codes 400s)
    • Part 5 Equity (Topic Codes 500s)
    • Part 6 Revenue (Topic Codes 600s)
    • Part 7 Expenses (Topic Codes 700s)
    • Part 8 Broad Transactions (Topic Codes 800s)
    • Part 9 Other

    Each chapter consists of the following parts:

    1. Executive Summary.
    2. Authoritative Accounting Literature.
    3. Disclosure and Key Presentation Requirements.
    4. Examples of Financial Statement Disclosures.

    The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

    Part I General Principles
    Part II Presentation
    Part III Assets
    Part IV Liabilities
    Part V Equity
    Part VI Revenue
    Part VII Expenses
    Part VIII Broad Transactions
    Part IX Other
    Accounting Resou

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    GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)

    George Georgiades, CPA

    Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

    • Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
    • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
    • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
    • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.
    All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

    This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:
    • Part 1 General Principles (Topic Codes 100s)
    • Part 2 Presentation (Topic Codes 200s)
    • Part 3 Assets (Topic Codes 300s)
    • Part 4 Liabilities (Topic Codes 400s)
    • Part 5 Equity (Topic Codes 500s)
    • Part 6 Revenue (Topic Codes 600s)
    • Part 7 Expenses (Topic Codes 700s)
    • Part 8 Broad Transactions (Topic Codes 800s)
    • Part 9 Other
    Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements.

    6" x 9"     848 pages


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    ual

    GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013

    Author: George Georgiades, CPA

    Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

    • Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
    • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
    • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
    • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

    All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

    Also included is a financial statement disclosures checklist.

    • Part 1 General Principles (Topic Codes 100s)
    • Part 2 Presentation (Topic Codes 200s)
    • Part 3 Assets  (Topic Codes 300s)
    • Part 4 Liabilities (Topic Codes 400s)
    • Part 5 Equity (Topic Codes 500s)
    • Part 6 Revenue (Topic Codes 600s)
    • Part 7 Expenses (Topic Codes 700s)
    • Part 8 Broad Transactions (Topic Codes 800s)
    • Part 9 Other

    Each chapter consists of the following parts:

    1. Executive Summary.
    2. Authoritative Accounting Literature.
    3. Disclosure and Key Presentation Requirements.
    4. Examples of Financial Statement Disclosures

     The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

    CONTENTS:

    Part I General Principles  
    Part II Presentation
    Part III Assets
    Part IV Liabilities
    Part V Equity
    Part VI Revenue
    Part VII Expenses
    Part VIII Broad Transactions
    Part IX Other
    Accounting Resources on the Web  
    Cross-Reference to Original Pronouncements    
    Index  
    CD-ROM Instructions  

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    Federal Tax Study Manual (2014) (U.S.)

    Available: April 2012

    Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

    The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.


    Related books:

     

    If you would like more details about this product, or would like to order a copy online, please click here.




    ual

    Federal Tax Study Manual (2014) (U.S)

    Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

    The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.

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    Federal Taxation: Basic Principles (2014)
    Principles of Business Taxation (2014) (U.S.)

    If you would like more details about this product, or would like to order a copy online, please click here.




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    Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

    Author: Linda M. Johnson, Ph.D., CPA

    Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
    • Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
    • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
    • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:
    1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
    2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
    3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.
    9780808038009   8-1/2" x 11"    848 pages


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    Federal Tax Practitioner’s Guide (2015) (U.S.)
    Federal Tax Study Manual (2014) (U.S)
    Federal Taxation Practice and Procedure (11th Edition) (US)
    Federal Taxation: Basic Principles (2014)
    Principles of Business Taxation (2014) (U.S.)

    If you would like more details about this product, or would like to order a copy online, please click here.




    ual

    Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.)

    Author: Linda M. Johnson, Ph.D., CPA

    Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

    • Concise presentation that covers all the basic material required for an introductory tax course.
    • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
    • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
    • Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
    • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
    • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
    • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
    1. Overview of the Tax Structure
    2. Tax Determination, Payments and Reporting Procedures
    3. Gross Income Inclusions
    4. Gross Income Exclusions and Deductions for AGI
    5. Personal Itemized Deductions
    6. Other Itemized Deductions
    7. Self-Employment
    8. Depreciation and Amortization
    9. Rental Activities
    10. Property: Basis and Nontaxable Exchanges
    11. Property: Capital Gains and Losses, and Depreciation Recapture
    12. NOLs, AMT, and Business Tax Credits
    13. Withholding, Payroll, and Estimated Taxes
    14. C Corporations
    15. Partnerships and S Corporations

    16.       Tax Tables
            Earned Income Credit Tables
    848 pages


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    Alternative Dispute Resolution Practice Manual

    The Alternative Dispute Resolution Practice Manual has been carefully compiled to give you everything you need to speed up the resolution of disputes in the following practice areas:

    • Commercial Law
    • Insurance Law
    • Environmental Law
    • Family Law
    • School Mediation
    • Employment and Labour Law
    • Landlord and Tenant Law

    Key topics include:

    • Dispute Resolution Spectrum
    • Arbitration
    • Mediation
    • Mini-trials
    • Negotiation
    • Liability of ADR Neutrals
    • Court-annexed ADR
    • Preparing for and Attending Mediation
    • ADR in the Workplace

    The manual also provides checklists, legislation, rules of various arbitration and mediation organizations, selected international material, a directory of dispute resolution centers and services, as well as sample agreements, clauses and practical “how to” advice. Included with your subscription is the quarterly newsletter, ADR Forum.

    Number of Volumes: 2


    If you would like more details about this product, or would like to order a copy online, please click here.




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    Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon

    Rotch Library - NA1997.I34 2017




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    Manual of purpose-made woodworking joinery / Les Goring

    Online Resource




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    Quality management in construction projects / Abdul Razzak Rumane

    Online Resource




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    Annual Awards Special

    It’s the end of year Back to Front Show awards special. An opinonated, and occasionally tongue in cheek, look back over the last year in which we celebrate the events, the trends, the people, the apps, the podcasts, the magazines and the books that have made 2013 a great year. We also have details of our first ever guest co-host who will be joining Keir in December!

    Award Categories

    Winners will be linked up in a few weeks time *

    • Conference/event of the year
    • Side project of the year
    • Podcast of the year
    • Magazine of the year
    • Book of the year
    • “Blogger who you wished blogged more” of the year
    • Hipster Web Site of the year (AKA the moustache wax award for web ingenuity)
    • Dog related tech product of the year
    • Team of the year
    • Man of the year
    • Woman of the year
    • Trend of the year
    • “And finally…” of the year

    * We really want you to listen to find out!




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    Solvent-free and montmorillonite K10-catalyzed domino reactions for the synthesis of pyrazoles with alkynylester as a dual synthon

    Green Chem., 2020, 22,2388-2393
    DOI: 10.1039/D0GC00162G, Communication
    Sesuraj Babiola Annes, Rajendhiran Saritha, Saravanan Subramanian, Bhaskaran Shankar, Subburethinam Ramesh
    A highly regioselective, solvent-free and montmorillonite K10 clay-catalyzed domino process with an unprecedented C–C bond formation reaction is described for the synthesis of new class of tri-substituted and di-substituted pyrazole derivatives.
    The content of this RSS Feed (c) The Royal Society of Chemistry




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    Cracking of squalene into isoprene as chemical utilization of algae oil

    Green Chem., 2020, Advance Article
    DOI: 10.1039/D0GC00268B, Communication
    Kazuya Kimura, Kazuma Shiraishi, Takahiro Kondo, Junji Nakamura, Tadahiro Fujitani
    Thermal decomposition of squalene proceeds as a chain reaction to produce isoprene (C5H8) and C10 hydrocarbons.
    To cite this article before page numbers are assigned, use the DOI form of citation above.
    The content of this RSS Feed (c) The Royal Society of Chemistry




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    This Pandemic Hits Americans Where We’re Spiritually Weak

    Our cultural values are making us sad: money, mortality, and fear of missing out.

    In a video chat last night, a friend admitted, “I’ve been crying a lot, and I’m not sure why.” COVID-19 has given us many reasons to weep. We’re out of our routines, the stock market has plunged, and we imagine millions dying. This virus and economic crisis punch us squarely where our spiritual armor is weakest: mortality, money, and our fear of missing out.

    In 2 Corinthians 7, Paul distinguishes between two kinds of sorrow—a sorrow that “leads to death,” and a “godly sorrow.” The latter “brings repentance that leads to salvation and leaves no regret” (v. 10). Godly sorrow, he writes, produces “earnestness,” eagerness to repent, and a “longing” and “readiness to see justice done” (v. 11). The question the church faces now is which kind of sorrow COVID-19 will bring.

    We are in the midst of the most widespread societal upheaval that many people alive today have ever experienced. Already our institutions, habits, relationships, and culture are shifting before our eyes. Frank M. Snowden, author of Epidemics and Society, shared with the New Yorker, “Epidemics are a category of disease that seem to hold up the mirror to human beings as to who we really are.” The question we are facing is not whether we will experience sorrow and change; the question is how. As biblical prophets walked with people through catastrophes, their advice was never to just endure until it ends. Instead they focused on proactively changing relationships with each other and with God.

    As a cultural anthropologist who grew up in a middle-class white United States home and then lived for much of my adult life in Nicaragua, China, and South Africa, ...

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