These lively and likable "accounts of no consequence" range from legend to mystery, and take the reader on adventures in frozen Norse isles, sunny La Jolla, bomb-torn Tora Bora, and other curious and consequential places.

In Beyond Punishment?, Zachary Hoskins offers a philosophical examination of the collateral legal consequences of conviction. Considering how pervasive collateral restrictions have become and the dramatic effects such restrictions have on offenders' lives, Hoskins examines whether these extended measures of punishment are ever morally justified.

This book contains 53 nineteenth century American legal cases in which courts discussed accounting issues. Some are well known: Wood v. Drummer (1824) was the foundation for the idea that capital could not be returned to shareholders and it was this restriction which made it necessary to distinguish between income and capital. The famous case of 1849, Burnes v Pennell is often cited as the source of the rule that dividends cannot be paid except from profits. However, many of the cases covered in this book are not well-known. It is often assumed that few American legal cases on accounting matters were decided in the nineteenth century. However, many of the 53 cases included here preceded the earliest British legal cases that discussed accounting issues and they are interesting for several reasons. They show that government regulation of accounting pre-dated the modern regulatory ear. They also illustration that sometimes private contracts specified a particular accounting treatment and that accounting, therefore, served to define private rights. They also illustrate that American courts discussed accrual accounting problems as early as 1837 and that a cash concept of profits was not the norm.

The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used. Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform. This book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.

"EURO". The name of the single currency for the European Union has not been chosen casually by the Heads of State and Government during the Madrid Council of December 1995. After tough discus sions, it has been unanimously accepted. The intention was to recall to every single citizen that this new money would be his money, that it would be the expression of the new European environment carefully built since the "fifties" to avoid any return to war and barbarism in Europe. Confidence and positive expectations for a better future put in the European construction have thus been clearly linked to the confidence in the new European currency and vice-versa. Euro notes and coins will be the first expression, clear, material and universal (for any European citizen being young or old, rich or poor, but also for the rest of the world) of a European identity alongside the national one. Obviously, it is of the outmost importance that the change over to the euro, be as smooth and as citizen-friendly as possible.

Volume contains: 152 AD 126 (Ryan v. Middlebrook) 153 AD 125 (Schimkevitz v. Bingham) 154 AD 126 (Sheedee v. City of N.Y.) 155 AD 125 (Shepard v. Bingham) 156 AD 125 (Sueskind v. Bingham) 157 AD 126 (Tench v. San Pedro Gold Mining Co.) 158 AD 126 (Thompson v. The Hudson Building) 159 AD 126 (Town Topics Publishing Co. v. Collier)