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Combines letters, diaries and memoires with modern geographical aids to reconcile the sequence of the battle with exact locations.
A boy sits alone, locked in a cold and dark basement. Lost in his critical thoughts that he has nothing to offer the world but a scarred and molested body, he attempts suicide.Unfortunately, the woman, Amy, is in an abusive relationship herself. As she does her best to overcome her obstacles, she hides the boy in her bedroom closet, saves some of her food for him, and cares for him like her own. Even after another kindly woman, Katlyn, steps in to help both. Horrible nightmares of his previous existence still plague the boy. A feeling of unfulfillment replaces his dissatisfaction. Daring to dream, he acts and is granted something unrivaled.The Dot. is one of those dark fiction books that takes readers down the path few really scary stories venture to go. Consider it one of those new horror stories that explore taboo while illuminating what abuse can do to a person.It is a tale of an abused boy's experiences and perspectives as he journeys back and forth between his dreams and dark reality.The author, Tim, takes readers into the depths that only books about abuse fiction dare to venture. So, if you're into dark fiction books, really scary stories, or horror stories, you'll want to check out The Dot.
Mya Papaya is a girl who likes to be adventurous, but because she is still a little girl, she doesnt always know what to expect. In the Myas Mighty Milestones series, Mya and her friends get to experience new things together. In Mya Papaya Meets the Wizard of Teeth, Mya is told she is going to the dentist. Never having been to the dentist before, will Mya and her friends find that going to the dentist is scary? Cubbie, Pax, and Ro think so, but Mya hopes its a chance to make new friends and learn new things.
If you're religious about your coffee, you're in holy company.If you like your coffee with a bit of inspiration, a hint of humor, and a dose of insight, you'll enjoy pouring a mug full of java and curling up with Holy Grounds. Popular author and avid coffee drinker Tim Schenck brews just the right blend of the personal and historical as he explores the sometimes amusing and often profound intersection between faith and coffee.From the coffee bean's discovery by ninth-century Ethiopian Muslims to being condemned as "Satan's drink" by medieval Christians, to becoming an integral part of Passover in America, coffee has fueled prayer and shaped religious culture for generations.In Holy Grounds, Schenck explores the relationship between coffee and religion, moving from faith-based legends that have become entwined with the history of coffee to personal narrative. He takes readers on a journey through coffee farms in Central America, a pilgrimage to Seattle, coffeehouses in Rome, and a monastic community in Pennsylvania.Along the way, he examines the power of ritual, mocks bad church coffee, introduces readers to the patron saint of coffee, wonders about ethical considerations for today's faith-based coffee lovers, and explores lessons people of faith should learn from coffeehouse culture about building healthy, authentic community.
Inhaltsangabe:Einleitung: Die vorliegende Arbeit beschreibt die bilanzielle Behandlung von vergütungshalber gewährten Aktienoptionen nach dem IASB Exposure Draft 2 Share-based Payment. Ziel der Arbeit ist es, die Materie konzeptionell und schematisierend einzuordnen, praxisorientiert darzustellen und hierbei ggf. Regelungslücken durch Analogien und Interpretationen zu schließen, in ihren Grundzügen zu diskutieren, sowie die von ihr ausgehenden - erheblichen - Wirkungen zu erläutern und in Ansätzen zu quantifizieren. Zusätzlich zu den Normen des ED 2 werden auch die bis zum 1.10.2003 hierzu ergangenen und von der Fachliteratur weitgehend noch nicht berücksichtigten Board-Entscheidungen dargestellt. Dem in diesem Kontext noch bestehenden Mangel an offiziellen Beschreibungen kann weiten Teils durch einen Rückgriff auf US-GAAP SFAS 123 begegnet werden. Insbesondere die modified grant date method die im zukünftigen Standard die units of service method ablöst, wird sowohl konzeptionell als auch anwendungsorientiert erläutert. Dem in der Rezeption des Standardentwurfs häufig bemängelte Fehlen von praxisnahen Fallbeispielen soll durch eine nach ED 2 durchgeführte Bilanzierung des DaimlerChrysler Stock-Option-Plans 2000 abgeholfen werden. In diesem Zusammenhang wird auch der Umgang mit den vom IASB ausgeblendeten, aber höchst praxisrelevanten ratierlich ausübbaren Optionen dargestellt (graded vesting schedule). Inhaltsverzeichnis:Inhaltsverzeichnis: Inhaltsverzeichnisii Abkürzungsverzeichnisiv Abstractv 1.Hintergrund und Konzept des Standardentwurfs IFRS ED 21 1.1Aktienoptionspläne als Form der Managementvergütung1 1.2Status Quo der bilanziellen Abbildung von Aktienoptionsprogrammen2 1.2.1HGB3 1.2.2IAS4 1.2.3US-GAAP5 1.2.4Neuere Initiativen zur erfolgswirksamen Bilanzierung6 1.3IFRS ED 2 Share-based Payment7 1.3.1Konzept des Standardentwurfs7 1.3.2Inkrafttreten, Übergangsvorschriften8 2.Ansatz- und Bewertungsvorschriften für Aktienoptionen nach ED 29 2.1Bilanzansatz9 2.2Bewertung10 2.2.1Festlegung des Bewertungsverfahrens10 2.2.2Berechnung des Periodenaufwands11 2.2.3Unternehmensseitige Modifikation der Optionsprogramme15 3.Auswirkungen der fair-value-based method17 3.1Direkte Auswirkungen auf den Jahresabschluss17 3.1.1Quantifizierung der Ergebniswirkung anhand ausgesuchter DAX- und DOW 30-Unternehmen17 3.1.2Verwässerungseffekt und Diluted-Earnings-Per-Share21 3.1.3Latente Steuern23 3.1.4Sonstige [¿]
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