This book discusses the phase “Interpretation” in an outstanding way. According to the opinio communis within the LCA community, “Interpretation” is classified as fourth phase of the LCA framework. However, referring to ISO 14040, this book defines “Interpretation” according to its function in the LCA framework, and this means that “Interpretation has a much broader influence than generally accepted. It overarches goal and scope, inventory analysis and impact assessment. Conclusions are drawn from the results of the inventory and the impact assessment, and recommendations refer to the objective of the study, the goal and scope phase. Likewise to be considered are the defined framework conditions, the reasons for carrying out the study as well as the context of the intended applications and the target groups of the results). A second highlight of this book concerns “Interpretation” as discussed in conjunction with Critical Review and Reporting, which is an outstanding approach. The relationship between interpretation and critical review can be seen in the fact that interpretation is a kind of structured preparation of a critical review; in practice, the performance of a critical review can be made much easier if the preparers of a life cycle assessment study very carefully follow the requirements that are specifically placed on the interpretation. Because the critical review is the independent quality control of an LCA, the results improve the credibility of reporting. The critical review helps to avoid text weaknesses and potential misunderstandings because these aspects will easier be realized by independent readers from different viewpoints. The reviewers thus also represent the first readership of a study and can help to ensure that the specific requirements for good and clear reporting of life cycle assessments are met. Sound reporting needs clear conclusions.

Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.

Get up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016. With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage. Understand UK GAAP application at all levels Learn how to handle all relevant key accounting treatments Refer to complete disclosure requirement lists for each topic Get up to date on the latest area-specific practices With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. Interpretation and Application of UK GAAP is the most comprehensive reference, with the latest information and practical guidance.

Health is a contested concept that has been defined in numerous ways. The media is extremely powerful in promoting health beliefs and in creating role models for contemporary people. The ways in which health is defined or understood can have wide-ranging implications and can have an impact on issues such as health promotion or health literacy. Health presentation in the media has a significant social impact because this type of message is important in changing people's beliefs, attitudes and behaviours relating to health and in promoting health-related knowledge among the target audience. The present volume provides an interdisciplinary and multicultural contemporary approach to the controversial link between medicine and media. The authors that have contributed to this volume analyse the media and medicine from different perspectives and different countries (USA, UK, Portugal, Turkey, Taiwan, Mexico, Estonia, Romania), thus offering a re-positioning of the study of media and medicine. The new perspectives offered by this volume will be of interest to any health communication or media studies student or academic since they bring to light new ideas, new methodologies and new results.

Now fully updated in its third edition, Science Learning, Science Teaching offers an accessible, practical guide to creative classroom teaching and a comprehensive introduction to contemporary issues in science education. Aiming to encourage and assist professionals with the process of reflection in the science classroom, the new edition examines the latest research in the field, changes to curriculum and the latest standards for initial teacher training. Including two brand new chapters, key topics covered include: the science curriculum and science in the curriculum planning and managing learning learning in science – including consideration of current ‘fads’ in learning safety in the science laboratory exploring how science works using ICT in the science classroom teaching in an inclusive classroom the role of practical work and investigations in science language and literacy in science citizenship and sustainability in science education. Including useful references, further reading lists and recommended websites, Science Learning, Science Teaching is an essential source of support, guidance and inspiration all students, teachers, mentors and those involved in science education wishing to reflect upon, improve and enrich their practice.