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1. |
Record Nr. |
UNINA9910825194503321 |
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Autore |
Pinson Linda |
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Titolo |
Keeping the Books : Basic Recordkeeping and Accounting for the successful Small Business / / Linda Pinson |
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Pubbl/distr/stampa |
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Tustin, California : , : Out of your mind ... and into the marketplace, , 2014 |
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©2014 |
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ISBN |
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0-944205-56-9 |
9780944205563 |
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Edizione |
[Eight edition.] |
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Descrizione fisica |
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1 online resource (226 p.) |
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Collana |
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Small Business Strategies Series |
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Disciplina |
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Soggetti |
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Bookkeeping |
Small business - United States - Accounting |
Small business |
United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Recordkeeping basics -- Income and expenses -- Cash accounting vs. accrual accounting -- Essential general records for small business -- Financial statements -- Financial statement analysis -- Taxes and accounting -- Recordkeeping and tax reporting schedules -- Preparing for Uncle Sam. |
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Sommario/riassunto |
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Now in its 27th year, this is one of the most successful and effective guides to preparing and analyzing financial statements, setting up bookkeeping systems, and planning for taxes. Featuring chapters on income and expenses, cash accounting vs. accrual accounting, numerous small business resources, and a rundown of facts about independent contracting, it has been updated to reflect the latest forms and worksheets. A favorite in classrooms and libraries and widely used in colleges, universities, small business development centers, and vocational training courses, the guide has helped hundreds of thousands of new entrepreneurs to understand and apply small business recordkeeping practices that have contributed significantly to |
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2. |
Record Nr. |
UNINA9910349379603321 |
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Autore |
Mendis Sunimal |
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Titolo |
A Copyright Gambit : On the Need for Exclusive Rights in Digitised Versions of Public Domain Textual Materials in Europe / / by Sunimal Mendis |
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Pubbl/distr/stampa |
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Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2019 |
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ISBN |
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Edizione |
[1st ed. 2019.] |
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Descrizione fisica |
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1 online resource (294 pages) |
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Collana |
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Munich Studies on Innovation and Competition, , 2199-7470 ; ; 11 |
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Disciplina |
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Soggetti |
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Information technology - Law and legislation |
Mass media - Law and legislation |
Law - Europe |
IT Law, Media Law, Intellectual Property |
European Law |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Introduction -- Objectives and methodology -- An overview of business models currently in use -- Is there a need to preserve exclusivitiy over digitised versions? -- A conceptual basis for justifying the grant of an exclusive right -- Adequacy and suitability of existing protection mechanisms -- Can a digitised version obtain copyright protection within the EU? -- Why are related rights the best mechanism? -- The proposed model -- Conclusion -- Annex -- Bibliography. |
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Sommario/riassunto |
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European memory institutions are repositories of a wealth of rare documents that record public domain content. These documents are often stored in ‘dark-archives’ to which members of the public are granted limited access, resulting in the public domain content recorded therein being relegated to a form of ‘forgotten-knowledge’. Digitisation offers a means by which such public domain content can be made |
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speedily and easily accessible to users around the world. For this reason, it has been hailed as the harbinger of a new ‘digital renaissance’. This book examines the topical issue of the need to preserve exclusivity over digitised versions of rare documents recording public domain content. Based on data gathered through an empirical survey of digitisation projects undertaken by fourteen memory institutions in five European Union Member States, it argues for the introduction of exclusive rights in digitised versions of rare documents recording public domain textual content as a means of incentivising private-sector investment in the digitisation process. It concludes by presenting a detailed proposal for a European Union Regulation that would grant memory institutions a limited-term related right in digitised versions of rare documents held in their collections subject to stringent exceptions and limitations that are designed to safeguard user interests. . |
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