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e-book
This textbook is an adaptation by Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book. The adapted textbook includes multiple ancillary student and instructor resources. Student aids include solutions to all end-of-chapter questions and problems, and randomly-generated spreadsheet problems that cover key concepts of each chapter. These provide unlimited practice and feedback for students. Instructor aids include an exam bank, lecture slides, and a comprehensive end-of-term case assignment. This requires students to prepare 18 different year-end adjusting entries and all four types of financial statements, and to calculate and analyze 16 different financial statement ratios. Unique versions can be created for any number of individual students or groups. Tailored solutions are provided for instructors. The original Annand/Dauderis version of the textbook including .docx files and ancillary material remains available upon request to D. Annand (davida@athabascau.ca).
- Subjects:
- Finance and Accounting
- Keywords:
- Accounting Textbooks
- Resource Type:
- e-book
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e-book
Introduction to Criminal Investigation, Processes, Practices, and Thinking is a teaching text designed to assist the student in developing their own structured mental map of processes, practices, and thinking to conduct criminal investigations. Delineating criminal investigation into operational descriptors of tactical-response and strategic response while using illustrations of task-skills and thinking-skills, the reader is guided into structured thinking practices. Using the graphic tools of a “Response Transition Matrix”, an “Investigative Funnel”, and the “STAIR Tool”, the reader is shown how to form their own mental map of investigative thinking that can later be articulated in support of forming their reasonable grounds to believe. Chapter 1 introduces criminal investigation as both a task process and a thinking process. This chapter outlines these concepts, rules, and processes with the goal of providing practical tools to ensure successful investigative processes and practices. Most importantly, this book informs the reader how to approach the investigative process using “investigative thinking.” Chapter 2 illustrates investigation by establishing an understanding of the operational forum in which it occurs. That forum is the criminal justice system and in particular, the court system. The investigative process exists within the statutory rules of law, including the Canadian Charter of Rights and Freedoms, and case law rulings adjudicated by the courts. Considering the existence of these conditions, obligations, and case law rules, there are many terms and concepts that an investigator needs to understand to function appropriately and effectively within the criminal justice system. The purpose of this chapter is to introduce some of the basic legal parameters and concepts of criminal justice within which the criminal investigation process takes place. Chapter 3 describes the functions and terms of “evidence”, as they relate to investigation. This speaks to a wide range of information sources that might eventually inform the court to prove or disprove points at issue before the trier of fact. Sources of evidence can include anything from the observations of witnesses to the examination and analysis of physical objects. It can even include the spatial relationships between people, places, and objects within the timeline of events. From the various forms of evidence, the court can draw inferences and reach conclusions to determine if a charge has been proven beyond a reasonable doubt. Considering the critical nature of evidence within the court system, there are a wide variety of definitions and protocols that have evolved to direct the way evidence is defined for consideration by the court. In this chapter, we look at some of the key definitions and protocols that an investigator should understand to carry out the investigative process. Chapter 4 breaks investigation down into logical steps, establishing a progression that can be followed and repeated to reach the desired results. The process of investigation can be effectively explained and learned in this manner. In this chapter the reader is introduced to various issues in the progression that relate to the process of investigation. Chapter 5 examines the operational processes of investigation. In this chapter we introduce the three big investigative errors along with graphic illustrations of “The Investigative Funnel” and the “S T A I R Tool” to illustrate how each of these concepts in the investigative progression. Chapter 6 provides the reader the opportunity to work through some investigative scenarios using the S T A I R Tool. These scenarios demonstrate the investigative awareness required to transition from the tactical investigative response to the strategic investigative response. Once in the strategic response mode the reader is challenged to practice applying theory development to conduct analysis of the evidence and information to create an investigative plan. This chapter presents two investigative scenarios each designed to illustrate different steps of the S T A I R tool allowing the student to recognize both the tactical and the strategic investigative responses and the implications of transitioning from the tactical to the strategic response. Chapter 7 illustrates the investigative practices of witness management. Witness statements will assist the investigator in forming reasonable grounds to lay a charge, and will assist the court in reaching a decision that the charge against an accused person has been proved beyond a reasonable doubt. It is important for an investigator to understand these practices as they allow an investigator to evaluate witnesses and collect witness evidence that will be acceptable to the courts. Chapter 8 describes crime scene management skills. These skills are an extremely significant task component of investigation because evidence that originates at the crime scene will provide a picture of events for the court to consider in its deliberations. That picture will be composed of witness testimony, crime scene photographs, physical exhibits, and the analysis of those exhibits, along with the analysis of the crime scene itself. From this chapter, the reader will learn the task processes and protocols for several important issues in crime scene management. Chapter 9 examines the interviewing, questioning, and interrogation techniques police use to aid them in investigations. The courts expect police to exercise high standards using practices that focus on the rights of the accused person, and minimize any physical or mental anguish that might cause a false confession. In meeting these expectations, the challenges of suspect questioning and interrogation can be complex, and many police agencies have trained interrogators and polygraph operators who undertake the interrogation of suspects for major criminal cases. But not every investigation qualifies as a major case, and frontline police investigators are challenged to undertake the tasks of interviewing, questioning, and interrogating possible suspects daily. The challenge for police is that the questioning of a suspect and the subsequent confession can be compromised by flawed interviewing, questioning, or interrogation practices. Understanding the correct processes and the legal parameters can make the difference between having a suspect's confession accepted as evidence by the court or not. Chapter 10 examines various forensic sciences and the application of forensic sciences as practical tools to assist police in conducting investigations. As we noted in Chapter 1, it is not necessary for an investigator to be an expert in any of the forensic sciences; however, it is important to have a sound understanding of forensic tools to call upon appropriate experts to deploy the correct tools when required. Chapter 11 summarizes the learning objectives of this text and suggests investigative learning topics for the reader going forward. Many topics relative to investigative practices have not been covered here as part of the core knowledge requirements for a new investigator. These topics include: Major Case ManagementInformant and confidential source managementUndercover investigationsSpecialized team investigations
- Keywords:
- Criminal investigation Textbooks
- Resource Type:
- e-book
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e-book
This book describes how Earth's climate is changing, how it has been changing in the recent geological past and how it may change in the future. It covers the physical sciences that build the foundations of our current understanding of global climate change such as radiation, Earth's energy balance, the greenhouse effect and the carbon cycle. Both natural and human causes for climate change are discussed. Impacts of climate change on natural and human systems are summarized. Ethical and economical aspects of human-caused climate change and solutions are presented.
- Subjects:
- Environmental Sciences
- Keywords:
- Climatology Textbooks Climatic changes
- Resource Type:
- e-book
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e-book
This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE. This text covers all topics essential to a second level Intermediate Accounting course: current, long-term and complex liabilities, income taxes, pensions, leases, shareholders' equity, earnings per share, statement of cash flows including the direct approach, effects of changes and errors, and disclosures and analysis. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here.
- Subjects:
- Finance and Accounting
- Keywords:
- Accounting Textbooks
- Resource Type:
- e-book
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e-book
Intermediate Algebra 2e is designed to meet the scope and sequence requirements of a one-semester intermediate algebra course. The book’s organization makes it easy to adapt to a variety of course syllabi. The text expands on the fundamental concepts of algebra while addressing the needs of students with diverse backgrounds and learning styles. The material is presented as a sequence of clear steps, building on concepts presented in prealgebra and elementary algebra courses. The second edition contains detailed updates and accuracy revisions to address comments and suggestions from users. Dozens of faculty experts worked through the text, exercises and problems, graphics, and solutions to identify areas needing improvement. Though the authors made significant changes and enhancements, exercise and problem numbers remain nearly the same in order to ensure a smooth transition for faculty.
- Subjects:
- Mathematics and Statistics
- Keywords:
- Algebra Textbooks
- Resource Type:
- e-book
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e-book
Histoires d'Avenirs est un manuel basé sur neuf nouvelles de science fiction française qui s'adresse à un public d'apprenants étrangers (de niveaux intermédiaire et avancé) mais aussi à un public natif voulant approfondir ses connaissances de la science-fiction moderne - après un chapitre préliminaire qui rappelle les bases historiques du genre. Le manuel propose une approche holistique (stylistique, linguistique, et interculturelle) et sollicite une pensée critique au travers d'activités de lecture, interprétation, conversation, recherche et présentations, dans un double objectif : développer les compétences en français sur des sujets contemporains au travers de la fiction; et faire découvrir la science-fiction française et francophone aux apprenants étrangers. Additional short stories are available at PDXScholar.
- Subjects:
- Foreign Language Learning
- Keywords:
- French language -- Study teaching (Higher) Textbooks
- Resource Type:
- e-book
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e-book
"Health Case Studies is composed of eight separate health case studies that align with the open textbooks Clinical Procedures for Safer Patient Care and Anatomy and Physiology: OpenStax. Each case study includes the patient narrative or story that models the best practice (at the time of publishing) in healthcare settings. Associated with each case is a set of specific learning objectives to support learning and facilitate educational strategies and evaluation. The case studies can be used online in a learning management system, in a classroom discussion, in a printed course pack or as part of a textbook created by the instructor. This flexibility is intentional and allows the educator to choose how best to convey the concepts presented in each case to the learner. Because these case studies were primarily developed for an electronic healthcare system, they are based predominantly in an acute healthcare setting. Educators can augment each case study to include primary healthcare settings, outpatient clinics, assisted living environments, and other contexts as relevant"--BC Campus website.
- Subjects:
- Health Sciences
- Keywords:
- Medical care Textbooks
- Resource Type:
- e-book
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e-book
Health Case Studies is composed of eight separate health case studies. Each case study includes the patient narrative or story that models the best practice (at the time of publishing) in healthcare settings. Associated with each case is a set of specific learning objectives to support learning and facilitate educational strategies and evaluation. The case studies can be used online in a learning management system, in a classroom discussion, in a printed course pack or as part of a textbook created by the instructor. This flexibility is intentional and allows the educator to choose how best to convey the concepts presented in each case to the learner. Because these case studies were primarily developed for an electronic healthcare system, they are based predominantly in an acute healthcare setting. Educators can augment each case study to include primary healthcare settings, outpatient clinics, assisted living environments, and other contexts as relevant.
- Subjects:
- Health Sciences and Nursing
- Keywords:
- Medical care Textbooks
- Resource Type:
- e-book
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e-book
The authors believe this free of charge book, Fundamentals of Infrastructure Management, will expand the impact of the material and help improve the practice of infrastructure management. By ‘free of charge,' we mean that the material can be freely obtained, but readers should devote time and effort to mastering the material. We have provided problem assignments for various chapters, and we strongly urge readers to undertake the problems as a learning experience. This book grew out of a decade of co-teaching a course entitled ‘Infrastructure Management' at Carnegie Mellon University. Our teaching philosophy was to prepare students for work in the field of infrastructure management. We believe that infrastructure management is a professional endeavor and an attractive professional career. The book is co-authored by two accomplished engineers - each representing professional practice, academic research and theoretical evaluation. Their collective strengths are presented throughout the text and serve to support both the practice of infrastructure management and a role for infrastructure management inquiry and search. Importantly, both co-authors have academic research interests (and a number of research publications) on various topics of infrastructure management. That said, the primary audience for this book is expected to be professionals intending to practice infrastructure management, and only secondarily individuals who intend to pursue a career of research in the area. The text draws examples and discusses a wide variety of infrastructure systems, including roadways, telecommunications, power generation, buildings and systems of infrastructure. We have found that some common fundamentals of asset management, analysis tools and informed decision-making are useful for a variety of such systems. Certainly, many infrastructure managers encounter a variety of infrastructure types during their professional careers. Moreover, due to the functional inter-dependencies of different infrastructure systems, it is certainly advantageous for managers of one infrastructure type to understand other types of infrastructure. For example, roadway managers rely upon the power grid for traffic signal operation.
- Keywords:
- Infrastructure (Economics) -- Management Engineering -- Management Textbooks
- Resource Type:
- e-book
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e-book
"The Faculty OER Toolkit is intended as an introductory guide for faculty interested in incorporating Open Educational Resources (OER) into their teaching practice. Beginning with a definition of OER, reasons to use OER, and online collections of OER to use, the Toolkit also covers basic information about adapting, adopting, and evaluating OER. Additionally, there is information about licensing and copyright, including an explanation of Creative Commons licenses and attribution statements. Throughout the Toolkit, links are provided to more in-depth resources on topics including adopting open textbooks, adapting open textbooks, and ensuring OER are truly accessible for all users"--BC Campus website.
- Subjects:
- Educational Resources
- Keywords:
- Textbooks Teaching -- Aids devices
- Resource Type:
- e-book