International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.

The enactment of the Japanese Imperial Government Disclosure Act (P.L.106-657) and the issuance of Executive Order 13110 (Jan. 11, 1999) aimed at making U.S. government records related to Japanese war crimes and war criminals in World War II more accessible. Records surveys implementing these requirements disclosed that there were relatively few remaining security-classified relevant documents waiting for disclosure. On the other hand, better identification of relevant documents and improved access to these records was a primary goal of the White House. The Interagency Working Group (IWG) staff took up the admonition from the National Security Advisor that “Agencies should bring to light hitherto unknown relevant unclassified or declassified records encountered in the course of the search for relevant classified records.” In selecting documents, the IWG Staff focused on several subjects and topics that have longstanding interest and concerns for researchers: Japanese research and experiments in biological warfare (BW) Japanese instigation of biological warfare attacks in World War II Japanese biological warfare experiments on living humans and animals Japanese atrocities against prisoners of war Japanese atrocities against civilian populations Allied decisions to hold Japanese responsible for war crimes Allied decisions to hold war crimes trials Allied decision to consider Emperor Hirohito as a person responsible for war crimes Allied decisions to investigate specific Japanese scientists and military personnel for BW crimes American POWs held at Mukden POW Camp Hoten and any evidence of BW experiments on them Some subjects of current interest, such as “comfort women,” were specifically searched for, but with little success. This collection will continue to expand as new documents are discovered.

In the decade from 1935-1945, while the Second World War raged in Europe, a new class of medicines capable of controlling bacterial infections launched a therapeutic revolution that continues today. The new medicines were not penicillin and antibiotics, but sulfonamides, or sulfa drugs. The sulfa drugs preceded penicillin by almost a decade, and during World War II they carried the main therapeutic burden in both military and civilian medicine. Their success stimulated a rapid expansion of research and production in the international pharmaceutical industry, raised expectations of medicine, and accelerated the appearance of new and powerful medicines based on research. The latter development created new regulatory dilemmas and unanticipated therapeutic problems. The sulfa drugs also proved extraordinarily fruitful as starting points for new drugs or classes of drugs, both for bacterial infections and for a number of important non-infectious diseases. This book examines this breakthrough in medicine, pharmacy, and science in three parts. Part I shows that an industrial research setting was crucial to the success of the revolution in therapeutics that emerged from medicinal chemistry. Part II shows how national differences shaped the reception of the sulfa drugs in Germany, France, Britain, and the United States. The author uses press coverage of the day to explore popular perceptions of the dramatic changes taking place in medicine. Part III documents the impact of the sulfa drugs on the American effort in World War II. It also shows how researchers came to an understanding of how the sulfa drugs worked, adding a new theoretical dimension to the science of pharmacology and at the same time providing a basis for the discovery of new medicinal drugs in the 1940s, 1950s, and 1960s. A concluding chapter summarizes the transforming impact of the sulfa drugs on twentieth-century medicine, tracing the therapeutic revolution from the initial breakthrough in the 1930s to the current search for effective treatments for AIDS and the new horizons opened up by the human genome project and stem cell research.

The “remarkable” story of America's secret post-WWII science programs (The Boston Globe), from the New York Times bestselling author of Area 51. In the chaos following World War II, the U.S. government faced many difficult decisions, including what to do with the Third Reich's scientific minds. These were the brains behind the Nazis' once-indomitable war machine. So began Operation Paperclip, a decades-long, covert project to bring Hitler's scientists and their families to the United States. Many of these men were accused of war crimes, and others had stood trial at Nuremberg; one was convicted of mass murder and slavery. They were also directly responsible for major advances in rocketry, medical treatments, and the U.S. space program. Was Operation Paperclip a moral outrage, or did it help America win the Cold War? Drawing on exclusive interviews with dozens of Paperclip family members, colleagues, and interrogators, and with access to German archival documents (including previously unseen papers made available by direct descendants of the Third Reich's ranking members), files obtained through the Freedom of Information Act, and dossiers discovered in government archives and at Harvard University, Annie Jacobsen follows more than a dozen German scientists through their postwar lives and into a startling, complex, nefarious, and jealously guarded government secret of the twentieth century. In this definitive, controversial look at one of America's most strategic, and disturbing, government programs, Jacobsen shows just how dark government can get in the name of national security. "Harrowing...How Dr. Strangelove came to America and thrived, told in graphic detail." —Kirkus Reviews