Workplace injuries happen every day and can profoundly affect workers, their families, and the communities they live in. This textbook provides workers with an introduction to effective injury prevention. The book pays particular attention to how issues of precarious employment, gender, and ill health can be better handled in Canadian occupational health and safety (OHS).This introduction to OHS differs from others because it contends that the practice of occupational health and safety can only be properly understood if we acknowledge that workers and employers have conflicting interests. Specifically, we investigate which workplace hazards are recognized and controlled,the manner in which these hazards are controlled, and who makes these decisions. These are all factors that reflect the broader political economy of employment and suggest that OHS is contested terrain.
This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants. The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments.