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The Financial Appraisal Profile Model by Frank Lefley, Bob Ryan

The Financial Appraisal Profile Model



The Financial Appraisal Profile Model by Frank Lefley, Bob Ryan

This book describes an integrated capital appraisal procedure that is commanding increasing attention in the academic world, industry, commerce and the professions. Formal techniques are widely used for the analysis of capital projects but are limited by their scope and by the difficulty in interpreting the significance of the results they produce. The FAP model overcomes these difficulties by creating an integrated process for the appraisal of the financial and strategic benefits of new project proposals and for the assessment of risk.


Susan Signe Morrison's spry and sparkling study of excrement in the late Middle thus hands-on or, more precisely, pants-down. Her book, purposefully and with elegant aplomb, rubs our noses in the midden of medieval poetry, theology and philosophy. Language, she writes, is 'itself a rubbish heap or sewer'; 'language makes excrement manifest'; 'the meaning of a word is litter-al'. The great privy of medieval literature spreads this scatological imperative across a wide variety of discourses to do with morality, gender, alchemy, medicine, race and, as Morrison most forcefully demonstrates, canonical debates around religious orthodoxy, to do with such issues as the function of purgatory (etymologically related to purge) or transubstantiation...But it is in Morrison's insistence on the contiguities of the Middle Ages and today that she is most forthright. - Times Higher Education Morrison's study offers an engagingly written book that makes a convincing case for the cultural significance of the medieval fecal and that elucidates Chaucer's poetry in thoughtful ways. - The Medieval Review Susan Signe Morrison s book explores how medieval poets employ scatology, the body and its processes. Readers wanting to immerse themselves in the medieval imagery and language of defecation in medical, theological, and poetic texts will benefit from what Morrison assembles as she explores how defecation works along various religious continua in Chaucer and host of medieval authors, often involving the othering of filth . . ..Morrison is at her best when she explores archaeological artifact and archive, revealing a history of public waste management little known to literary scholars. - Speculum Susan Signe Morrison has published the first monograph on excrement.She argues for a revaluation of that which we would rather not talk about, as a way of getting a different perspective on history.A true pioneer, she is swept away by the wealth of material from different cultures and literatures that they uncover. In this new area of academic gold-digging, there are plenty of nuggets and not just shiny flashes in the pan. Excrement and gold share a common logic. Morrison show[s] that defecation was consigned to the private sphere and shielded from public view . . . Bottoms deserve their turn in the spotlight. - Studies in the Age of Chaucer

If you thought there was something crappy about the Middle Ages, you d be right. This book rubs our nose in the excremental poetries and culture of the High and Late Middle Ages, reminding us that waste is everywhere the foundation of civilization. In this fine and comprehensive study of that which we mark off as different from us, excrement becomes the necessary stuff for understanding identity, desire, and history. In the end, we realize that a critique of shit is a critique of culture. - Michael Uebel, author of Ecstatic Transformation: On the Uses of Alterity in the Middle Ages and co-editor of The Middle Ages at Work

Effectively a cultural study of how late medieval England dealt with excrement, this book has much broader applications. In a truly fearless and foundational work, wide-ranging and adventurous in scope, Morrison draws from new and pertinent critical approaches (ecocriticsm, waste studies, green studies) and some of their source disciplines (psychology, anthropology, sociology) to invent, define, illustrate and examine the practice of fecopoetics - the cultural poetics of excrement. The result is an accomplished interpretive sourcebook that enriches our understanding of a seemingly remote era, holding up, as it were, a distant mirror to reflect our historically complex relation to our own waste. A pungent and salutary whiff from the dunghills of European history. - Jeff Persels, French Department and Director of European Studies, University of South Carolina andco-editor of Fecal Matters in Early Modern Literature and Art: Studies in Scatology

Some fastidious readers might be tempted to turn away from the pungent topic of Susan Morrison's new book. To do so would be to miss adventurous theory, wide learning, fascinating stories, startling juxtapositions, and witty writing that presents Chaucer as he has never been seen before, both disturbingly transformed and oddly familiar. History from the bottom up has never been so surprising or so much fun - a bathroom book for scholars. - C. David Benson, Professor of English, University of Connecticut and author of Public Piers Plowman: Modern Scholarship and Late Medieval Culture

Rich in historical contextualization and enlivened by contemporary theory, Morrison(1)s excellent study sheds new light on the problem of the sacred and the profane in Chaucer and other late medieval writers. Powerfully challenging the stereotype that medieval people were comfortably awash in filth, Morrison schools us in the nuanced meanings of medieval excrement, whose position in medieval culture was in fact ambivalent and various. Fascinating, accessible, and incisive, Excrement in the Late Middle Ages is required reading not only for Chaucerians, but also anyone working on material culture, the body, the city, theology, and devotional literature. - Kathy Lavezzo, English Department, University of Iowa

This groundbreaking study looks as what the Middle Ages really liked to talk about, not merely the things we like them to talk about. Susan Signe Morrison makes the case that we cheat both the authors and ourselves if we fail to look at the full range of medieval poetic expression. After this rigorous, astute, and insightful book, no one should doubt her. Using both theory and close textual analysis, Morrison has produced a persuasive argument for the fact that we should take these matters as seriously as Chaucer did. This book will turn thought about medieval vulgarity on its end. - Martha Bayless, English Department, University of Oregon and author of Parody in the Middle Ages

This is a fascinating book. - Practical Gastroenterology[Morrison's] book, purposefully and with elegant aplomb, rubs our noses in the midden of medieval poetry, theology and philosophy. - Peter J. Smith, Nottingham Trent University

About the Author

FRANK LEFLEY is an Honorary Research Associate at Royal Holloway, University of London, UK. He received his MSc in Management Systems and Sciences from the University of Hull, his MPhil in Accounting and Financial Management from the University of Buckingham (involving a joint project with the University of Texas at Arlington, USA), and his PhD from the University of London. Dr. Lefley's previously published research has appeared in, Engineering Economist, International Journal of Production Economics, International Journal of Production Research, Management Decision, Management Accounting, Certified Accountant, International Accountant and Accounting Technician. He has over thirty years experience in industry as a Financial Accountant, Company Secretary and Financial Director and is the originator of the FAP model. BOB RYAN holds the Chair in Financial Management at the University of Gloucestershire and is an Honorary Professor of the University of London, UK. He is also Director of the Financial Management module on the distance learning MBA offered globally by Manchester Business School. He is the author of over a hundred articles in accounting, finance and management and of a number of books on finance and accounting.

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Book Info

Publication date

25th March 2005


Frank Lefley, Bob Ryan

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Palgrave Macmillan an imprint of Palgrave USA


200 pages


Financial accounting



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