Book Review: Parkinson, John. Deliberating in the Real World: Problems of Legitimacy in Deliberative Democracy. New York: Oxford, 2006. 209 pp.

2007 ◽  
Vol 29 (2) ◽  
pp. 341-344
Author(s):  
Brian K. Eggen
Keyword(s):  
New York ◽  
Deliberative Democracy ◽  
Real World ◽  
The Real ◽  
Real World Problems

A & B Companies: Impairment of Goodwill

2004 ◽  
Vol 19 (3) ◽  
pp. 369-376 ◽  
Author(s):  
Veronique G. Frucot ◽  
Leland G. Jordan ◽  
Marc I. Lebow
Keyword(s):  
Real World ◽  
Intangible Assets ◽  
Financial Accounting ◽  
Theoretical Problem ◽  
Problem Statement ◽  
Current Standard ◽  
The Real ◽  
Correct Method ◽  
Real World Problems

Accounting for goodwill has long been a theoretical problem for accountants. Although most businesses possess some goodwill, accountants record it only when a premium is paid in the acquisition of another company. Subsequent to acquisition, valuing goodwill becomes a problem. Statement of Financial Accounting No. 142, Goodwill and Other Intangible Assets (FASB 2001), is the current standard for testing goodwill for impairment. This case is designed to introduce you to the “real-world” problems that many practitioners are likely to encounter while implementing this new standard. The case involves two antagonists: an auditor eager to record an impairment of goodwill and a client even more eager to avoid recording any impairment. You must tactfully address both individuals' arguments and determine the correct method for accounting for goodwill and the standard for testing for impairment per SFAS No. 142.

Is the Solution More Democracy?

2021 ◽  
pp. 46-67
Author(s):  
Jason Brennan
Keyword(s):  
Deliberative Democracy ◽  
Real World ◽  
The Real ◽  
Democratic Systems ◽  
The Right ◽  
Large Groups ◽  
Wisdom Of The Crowds

Philosophers often try to “solve” democracy’s problems by arguing we need more and better democracy. They tend to think certain kinds of democratic systems could unleash the hidden “wisdom of the crowds.” Some defenders of democracy propose deliberative democracy and some extol the reliability of large groups. However, both ideas have limitations in the real world. This chapter objects to such arguments as they rely upon mistaken applications of certain mathematical theorems, or they end up retreating toward unrealistic ideals of how people ought to behave. In effect, they say that democracy would be wonderful if only people behaved the right way.

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