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بایگانی‌های Wharton School Publishing - خانه اخلاق پژوهان جوان
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Freedom of the Will

by Jonathan Edwards

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Subject: Philosophy,

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Standards Of Value

by Jay E. Fishman

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Subject: Fair Value, Fair Value/ Accounting, Valuation,

It is axiomatic that every valuation of a business or business interest must contain a definition or standard of value. Each standard of value contains numerous assumptions, and there can be significant variation in the application of a particular standard of value and its underlying assumptions. Standards of Value addresses many of the ambiguities inherent in applying common standards of value. Written by Jay Fishman, Shannon Pratt, and William Morrison–three renowned valuation practitioners who deal with these issues on a daily basis–this book discusses the interaction between valuation theory and its judicial and regulatory application. A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions. Providing expert direction on interpreting and applying standards of value, this guide includes: Valuations for estate and gift tax, shareholder dissent and oppression, and divorce matters presented within their respective judicial frameworksCase-by-case reasoning behind appraisal-related decisionsState-by-state analyses that provide a clearer idea of how a state’s established case law may give insight on the standard of valueA general overview of the concepts of value, cost, and priceFair market value in estate and gift tax valuationsFair value in dissenting and oppressed shareholder mattersThe premises and standards of value used when valuing a business in divorceCurrent and proposed standards for the reporting of assets and liabilities for corporations as established by the Financial Accounting Standards Board (FASB) of the AICPA

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Impartiality In Moral And Political Philosophy

by Susan Mendus

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Subject: Ethics, Fairness, Justice, Political Science - Philosophy,

The debate between impartialists and their critics has dominated both moral and political philosophy for over a decade. Characteristically, impartialists argue that any sensible form of impartialism can accommodate the partial concerns we have for others. By contrast, partialists deny that this is so. They see the division as one which runs exceedingly deep and argue that, at the limit, impartialist thinking requires that we marginalise those concerns and commitments that make our lives meaningful. This book attempts to show both that the dispute between impartialists and their critics runs very deep, and that it can nonetheless be resolved. The resolution begins by asking how impartialist political philosophy can defend the priority of justice when it conflicts with people’s commitments to their conceptions of the good. It is argued that priority can only defended if political impartialism has a moral foundation, and that moral foundation must not be a foundation in the ideal of equality (as is often thought), but a foundation in the partial concerns we have for others. In short, impartialist moral philosophy must take our partial concerns as central if it is to gain allegiance. However, if it does take our partial concerns as central, then it can generate a defence of political impartialism which shows why justice must take priority, but which also acknowledges that pluralism about the good is permanent.

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Jealousy

by Toohey Peter

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Subject: Jealousy, Jealousy In Literature,

A witty and insightful investigation into the green-eyed monster’s role in our lives Compete, acquire, succeed, enjoy: the pressures of living in today’s materialistic world seem predicated upon jealousy–the feelings of rivalry and resentment for possession of whatever the other has. But while our newspapers abound with stories of the sometimes droll, sometimes deadly consequences of sexual jealousy, Peter Toohey argues in this charmingly provocative book that jealousy is much more than the destructive emotion it is commonly assumed to be. It helps as much as it harms. Examining the meaning, history, and value of jealousy, Toohey places the emotion at the core of modern culture, creativity, and civilization–not merely the sexual relationship. His eclectic approach weaves together psychology, art and literature, neuroscience, anthropology, and a host of other disciplines to offer fresh and intriguing contemporary perspectives on violence, the family, the workplace, animal behavior, and psychopathology. Ranging from the streets of London to Pacific islands, and from the classical world to today, this is an elegant, smart, and beautifully illustrated defense of a not-always-deadly sin.

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Ten Philosophical Mistakes

by Mortimer J. Adler

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Subject: Errors, Errors, Scientific, Philosophy, Philosophy / Ethics & Moral Philosophy,

For the first time in paperback, the illuminating critique of modern thought from America’s “Philosopher for Everyman” (Time).

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نتایج برای : Wharton School Publishing
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