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This is a reproduction of a book published before 1923.This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process.We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide.We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book. ... Read more

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This digital document is a journal article from Critical Perspectives on Accounting, published by Elsevier in 2007. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

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This paper develops a conceptual framework that explains how existing opportunities and incentives for committing financial statement fraud in government translate into the rationalization of such fraud. The analytical approach is theoretical. The rationalization of financial statement fraud is analyzed through the lenses of a theory of entrepreneurship rooted in Austrian economics. Entrepreneurship, while generally seen as a positive force for economic productivity, is viewed as a source of deception. The framework illustrates that financial statement fraud has its origins in political, rather than economic incentives, and that it is rationalized by elected rather than non-elected officials. Due to a lower proportion of creditors and investors with vested interests in the framework, it is also concluded that the detection process of financial statement fraud in government tend to exhibit less ''alertness'' than in private sector contexts. Specific techniques associated with financial statement fraud therefore tend to persist over relatively long periods of time. ... Read more

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Initially published in 1984, this is a revised translation into English and provides an informative Afterword by Lowell A Bangerter (Professor of German, University of Wyoming) of a seminal and scholarly work that combines historical analysis, social research, and a broad survey of the unique culture forces and politics that have shaped present-day Austria. Individual chapters address controversies, myths, stereotypes, the wide variety of ethnic groups, and more. The Austrian Nation is thoughtfully recommended as being a seminal and ground breaking study of a European nation. ... Read more

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A ground breaking study of a European nation
Initially published in 1984, The Austrian Nation: Cultural Consciousness And Socio-Political Processes by Ernst Bruckmuller (Professor of Economic and Social History, University of Vienna, and Chairman of the Department of Austrian Studies) is a revised translation into English and provided an informative Afterword by Lowell A. Bangerter (Professor of German, University of Wyoming) of a seminal and scholarly work that combines historical analysis, social research, and a broad survey of the unique culture forces and politics that have shaped present-day Austria. Individual chapters address controversies, myths, stereotypes, the wide variety of ethnic groups, and more. As pertaining to the political, social, and cultural tapestry of Austria itself, The Austrian Nation is thoughtfully recommended as being a seminal and ground breaking study of a European nation. ... Read more

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This work argues that to understand current events in Europe, we need to look into the past at the construction and collapse of the multi-national Habsburg Empire. It examines the early 19th-century development of the Austrian Empire from the the Holy Roman Empire, which led to the growth of distinct regional identities in Hungary, Galicia, Trieste and Croatia. The book gives the historical background to nationalism in Central Europe today, describing official attempts to define "ethnic identity", the harm which resulted, the new Austrian identity under the semi-fascist rule of the 1930s and the early years of the post-war Second Republic. Contrasting the gradual integration of nations in contemporary Western Europe with the dissolution of multi-national states in the east, this is a re-appraisal of a fallen Empire. This work is part of the "Austrian Studies" series, an annual volume reflecting the growing interest in the distinctive cultural traditions of the Habsburg Empire and the Austrian Republic.The focus is on Austrian culture from 1750 to the present and the series treats literature in relation to psychology, philosophy, political theory, music, theatre and the visual arts. ... Read more

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This official Austrian Government manual on the Percussion Military Musket completely describesand illustrates with line drawings all component parts, appendages, ammunition, tools and bayonet. Detailedprocedure for loading, cleaning, assembly and disassembly. Charts show ballistic data and effective use againsttroops. Imported in large quantities, this musket (Austrian Lorenz) was used by both North and South during theCivil War. Printed in the German language. ... Read more