Management and Valuation of Heritage Assets (Record no. 51335)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03109nam a22005535i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-319-01763-1 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200420211752.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131029s2014 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9783319017631 |
| -- | 978-3-319-01763-1 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 657 |
| 100 1# - AUTHOR NAME | |
| Author | Landriani, Loris. |
| 245 10 - TITLE STATEMENT | |
| Title | Management and Valuation of Heritage Assets |
| Sub Title | A Comparative Analysis Between Italy and USA / |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | VI, 152 p. 19 illus. |
| 490 1# - SERIES STATEMENT | |
| Series statement | SpringerBriefs in Business, |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Remark 2 | Introduction -- The Definition of Heritage Assets -- Hypothesis and Research Methodology -- The System of Cultural Heritage in Italy -- The System of Cultural Heritage in the United States -- Accounting for Heritage Assets -- Conclusions. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector. |
| 700 1# - AUTHOR 2 | |
| Author 2 | Pozzoli, Matteo. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-319-01763-1 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Cham : |
| -- | Springer International Publishing : |
| -- | Imprint: Springer, |
| -- | 2014. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Bookkeeping. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business ethics. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Public administration. |
| 650 14 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business and Management. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Accounting/Auditing. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business Ethics. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Public Administration. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| -- | 2191-5482 |
| 912 ## - | |
| -- | ZDB-2-SBE |
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