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3-D negotiation : powerful tools to change the game in your most important deals / David A. Lax, James K. Sebenius. Boston, Mass. : Harvard Business School Press, 2006vi, 286 p. : ill. ; 25 cm.In 3-D Negotiation: Powerful Tools to Change the Game in Your Most Important Deals, David Lax and James Sebinius urge bargainers to look beyond tactics at the table. Indeed, persuasive tactics are only the "first dimension" of the author's 3-D Negotiation (TM) approach, developed from their decades of doing deals and analyzing great dealmakers." "Packed with practical steps and engaging examples, 3-D Negotiation demonstrates how superior setup moves plus insightful deal design can enable you to reach remarkable agreements once you arrive at the table - deals that would be unattainable by standard tactics, no matter how skillful
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ACCA P5 - Advanced Performance Management: Study Text. / Get through guide Ltd. UK : GTG Ltd., 2008(various pagings); 29 cm.A Core Study Text for the ACCA Qualification. This examiner-reviewed Study Text covers all that you need to know for P5. It features plenty of recent case studies illustrating key syllabus areas and questions to hone your understanding of what you have just read. This paper tests your application of knowledge so these studies and questions are key learning tools. You will also find up-to-date information on the latest management theories and techniques which feature highly in this paper. Then there are plenty of exam tips to guide your study and help you focus on what is essential to know.
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Accounting for capital: the evolution of an idea / Christopher Nobesa.
// Accounting and Business Research. Volume 45, N4, 2015. London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.pages 413-441. The word ‘capital’ has many meanings, within and beyond business. In accounting, it was originally a credit concept but has many uses related to assets. In economics and tax, it has exclusively asset meanings. This paper investigates the development of the concept of capital, focussing on accounting and related disciplines, especially in the UK. Even as a credit term, ‘capital’ can be as narrow as original equity or wide enough to include debt. A credit/debit confusion can be seen in Pacioli s treatise and through to recent documents by standard setters. At various dates, amounts called ‘capital’ have been shown on different sides of the balance sheet. Capital maintenance is central to the measurement of income for various purposes. It was thrown off course in 1889 by a legal case which seems to have been influenced by the double-account system, which also had echoes in economics. However, the conventional accountants’ view was re-established in 1980 because of an EU Directive. Maintenance of capital (both credit and debit forms) was much discussed in the 1970s in a period of high inflation. The concept of equity began to become clear with the separation of provisions and reserves (in the 1940s) and when liabilities were defined (from the 1960s). However, accounting practice departs from the definition and it measures liabilities in various ways, so that there is still no clear concept of equity capital. A number of policy implications are set out in the paper.
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