rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Management and Valuation of Heritage Assets
    sub title: A Comparative Analysis Between Italy and USA
  name:
    name part: Landriani, Loris.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Pozzoli, Matteo.
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2014
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: VI, 152 p. 19 illus. online resource.
  abstract: 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.
  table of contents: 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.
  note: by Loris Landriani, Matteo Pozzoli.
  subject:
    topic: Business
  subject:
    topic: Accounting
  subject:
    topic: Bookkeeping
  subject:
    topic: Business ethics
  subject:
    topic: Public administration
  subject:
    topic: Business and Management
  subject:
    topic: Accounting/Auditing
  subject:
    topic: Business Ethics
  subject:
    topic: Public Administration
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: SpringerBriefs in Business
  identifier: 9783319017631
  identifier: http://dx.doi.org/10.1007/978-3-319-01763-1
  record info:
    record creation date: 131029
    record change date: 20151204172941.0
    record identifier: 978-3-319-01763-1