| |
|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910464002503321 |
|
|
Autore |
Terkper Seth E |
|
|
Titolo |
Accounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries / / Seth E. Terkper |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
[Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
|
©2008 |
|
|
|
|
|
|
|
|
|
ISBN |
|
1-4623-3259-5 |
1-4527-1982-9 |
1-282-84070-3 |
9786612840708 |
1-4518-6976-2 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (28 p.) |
|
|
|
|
|
|
Collana |
|
IMF Working Papers |
IMF working paper ; ; WP/08/116 |
|
|
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Accounting - Standards |
Financial statements - Standards |
Tax administration and procedure |
Electronic books. |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Description based upon print version of record. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references. |
|
|
|
|
|
|
Nota di contenuto |
|
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records |
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex |
|
|
|
|
|
|
|
|
|
|
|
|
|
Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
|
|
|
|
|
|
Sommario/riassunto |
|
The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting records and financial statements (income statement, balance sheet and cash flow statement) must conform to generally-a |
|
|
|
|
|
|
|
|
2. |
Record Nr. |
UNINA9910782435503321 |
|
|
Autore |
Hugenholtz P. B |
|
|
Titolo |
Auteursrecht op informatie [[electronic resource] ] : Auteursrechtelijke bescherming van feitelijke gegevens en gegevensverzamelingen in Nederland, de Verenigde Staten en West-Duitsland : Een rechtsvergelijkend onderzoek / / P.B. Hugenholtz |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Amsterdam, : Amsterdam University Press, 2005 |
|
|
|
|
|
|
|
ISBN |
|
1-281-97976-7 |
9786611979768 |
90-485-0405-8 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (212 p.) |
|
|
|
|
|
|
Collana |
|
Amsterdam academic archive |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Copyright - Netherlands |
Copyright - Germany (West) |
Copyright - United States |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Previously published: Deventer : Kluwer, 1989. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references (p. 187-192) and index. |
|
|
|
|
|
|
Nota di contenuto |
|
Inhoudsopgave; I. Inleiding; II. Het Auteursrechtelijke werk; III. Bescherming van feitelijke informatie; IV. Conclusie; Summary; Lijst van afkortingen; Verkort aangehaalde literatuur; Trefwoordenregister |
|
|
|
|
|
|
|
|
Sommario/riassunto |
|
Volgens een oude auteursrechtelijke wijsheid beschermt het |
|
|
|
|
|
|
|
|
|
|
|
|
|
auteursrecht slechts de vorm, niet de feitelijke inhoud van een werk. De praktijk bewijst echter, dat het auteursrecht bij de bescherming van feitelijke gegevens en gegevensverzamelingen een belangrijke rol kan spelen. Rechters in Nederland, Duitsland en de Verenigde Staten verlenen regelmatig bescherming aan catalogi, telefoongidsen, omroepprogramma-gegevens, koerslijsten, bibliografische registers, biografische informatie, nieuwsberichten, wetenschappelijke onderzoeksresultaten, almanakken en - niet te vergeten- feestwijzers en predi |
|
|
|
|
|
|
3. |
Record Nr. |
UNINA9910619464103321 |
|
|
Autore |
Jaggers Jason R |
|
|
Titolo |
Diabetes in Sports and Exercise Medicine |
|
|
|
|
|
Pubbl/distr/stampa |
|
|
MDPI - Multidisciplinary Digital Publishing Institute, 2022 |
|
|
|
|
|
|
|
ISBN |
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (144 p.) |
|
|
|
|
|
|
Soggetti |
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Sommario/riassunto |
|
This reprint focuses on exercise and physical activity research among people living with diabetes and covers a broad overview of exercise-related topics. These range from short-term effects of exercise and using daily activity measurements as vital signs in diabetes care centers to the health and fitness benefits of resistance and aerobic exercise training of all kinds, exercise prescription as a form of complementary medicine, as well as the challenges faced by children and/or adults regarding exercise programming at the community level. The goal was to cover a broad range of diabetes research, including all forms of diabetes mellitus across all life spans. |
|
|
|
|
|
|
|
| |