موضوعات
آموزش و پرورش
ادبیات و زبان
پزشکی، دندانپزشکی و داروسازی
تاریخ و جغرافیا
داستان و رمان
دیگر
دین و فلسفه
روانشناسی
ریاضیات و آمار
سلامتی، تناسب اندام و رژیم غذایی
شیمی و پلیمر
علوم اجتماعی و حقوق
علوم زیستی و بیوتکنولوژی
فیزیک و نجوم
کامپیوتر و اینترنت
کتابهای کودکان و داستان
کسب و کار و اقتصاد
کشاورزی و دامپزشکی و غذا
معماری
مهندسی و فناوری
هنر و تئاتر
محصولات
HE ROUTLEDGE HANDBOOK OF ACCOUNTING ETHICS - Original PDF
نویسندگان: خلاصه: 1 INTRODUCTION Eileen Z. Taylor and Paul F. Williams “Ethics” and “morals” are two terms about which there is ambiguity. Some scholars consider the terms to be synonymous. Others make a distinction that ethics pertains to right conduct vis-à-vis others, while morals pertains to one’s personal sense of right conduct; still others reverse that distinction. Philosophers tend to regard the distinction between “ethics” and “morals” to be that ethics pertains to a centuries-old conversation about how we decide what is good and bad, right and wrong, while morals is the content of good and bad, right and wrong. The perspective on “ethics” taken in this book is this latter sense; thus the title Companion to Accounting Ethics. The book’s purpose is not to be a handbook of accounting rights and wrongs but rather a collec- tion of conversations employed by educators to assist students of accounting to become more attuned to accounting’s ethical aspects and to become more critical thinkers about the ethical complexities of the function of accounting in human society. As a social science, accounting is the creation of people, for the purpose of accounting for transactions (generally monetary) between and among groups of people. Accounting does not exist without people, and its rules of the day are determined by people; it is mutable and wholly dependent on both the decisions made by people with economic power and acceptance of those decisions by those same people. Similarly, ethics are enacted by people, and the ethicality of an action is determined by the individual affected by the action, as well as by the collective societal acceptance or rejection of an action. Accounting, because it is people driven, inherently has an ethical component. Every deci- sion about how to account for a transaction at some point affects an individual, either directly or indirectly. For example, decisions about recording revenue affect those whose income is commission-based. Decisions about recording an expense affects taxes paid (and received by the government for the benefit of society). Our primary goal with this book is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions
Safety-Critical Automotive Systems - PDF
نویسندگان: خلاصه: Preface The subject of safety-critical automotive systems is growing in importance, as one can see by perusing the latest publications of SAE International. Safety has become an integral and essential part behind the engineering process for the modern vehicle. Vehicle safety is a wide-ranging discipline covering many engineering activities spanning materials, ergonomics, environmental, functional, and so forth. This book covers functional safety, also referred to as system safety. Functional (or system) safety refers to aspects of the overall safety of a vehicle that rely on the vehicle sub-systems producing correct outputs or operating correctly in response to stimuli. The most important vehicle sub-systems are the following: 1. Sensors 2. Actuators 3. Electronic control units (ECUs) 4. Communication systems 5. Software (e.g., application, middleware, drivers) Thus, it is timely that a book covering the most important aspects of functional (i.e., system) safety-critical automotive systems is published. The goals of this book are threefold: 1. To provide a quick introduction to and summary of the subject 2. To provide a classification and analysis of the recent literature on the subject 3. To reproduce the most representative of SAE publications on the subject The task of assembling a book on safety-critical automotive systems is challenging because the subject is complex, involving several technical areas that have contributed to the existing body of knowledge. In addition, the subject is by no means mature. There will be many excellent contributions and publications in the years to come. There are also many good publications in a number of worldwide conferences and/or journals. However, the intent of this book was to consider only SAE publications. Nevertheless, many of the SAE papers in this book include references to other publications. After selecting a number of papers, the question arose as to what criteria should be used to classify these papers. One possible criterion was to organize the papers around the constituent elements of a system (e.g., sensors, actuators, ECUs, communication system, software). Another criterion was to organize the papers along the steps to be followed while building a complete final system. We have decided to use the second criterion. Accordingly, the papers are organized in the following sections: 1. Introduction to safety-critical automotive systems 2. Safety processes to be followed 3. Requirements to be met 4. Analysis and design methods and techniques 5. Prototyping and target implementation 6. Testing, verification, and validation meth
Plastic hinge based methods for advanced analysis and design of steel frames : an assessment of the state-of-the-art - Scanned Pdf with Ocr
نویسندگان: خلاصه: Plastic hinge based methods for advanced analysis and design of steel frames : an assessment of the state-of-the-art - Scanned Pdf with Ocr Donald W. White and W. F. Chen
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