01321nam0-22004331i-450-99000774933040332120130604130532.0000774933FED01000774933(Aleph)000774933FED0100077493320030814d1967----km-y0itay50------baitaITy-------001yy<<I >>grandi sistemi giuridici contemporaneidiritto comparatoRené Davidtradotto sulla 2. ed. (1966) da Gerardo Boniello ... [et al.]sotto la direzione di Rodolfo SaccoPadovaCedam1967IX, 550 p.23 cm340.2David,René<1906-1990>407555Boniello,GerardoSacco,Rodolfo<1923- >ITUNINARICAUNIMARCBK990007749330403321DPR 6/2073073DECDPR 6/203/a3071DECDPR 6/203/b3087DECDPR 6/203/c3072DECDPR 6/203/d3074DEC3-E-184162 nav.DDCP3-E-691121 CIV.DDCPO 689DSSDPR 6/961341DECDDCPDECDSSGrandi sistemi giuridici contemporanei667314UNINA05391nam 2200661 a 450 991013969730332120200520144314.01-119-20788-61-280-67886-097866136557901-118-40012-7(CKB)2550000000103597(EBL)922170(OCoLC)794328711(SSID)ssj0000678026(PQKBManifestationID)12220329(PQKBTitleCode)TC0000678026(PQKBWorkID)10699805(PQKB)10703182(WaSeSS)IndRDA00116881(Au-PeEL)EBL922170(CaPaEBR)ebr10565143(CaONFJC)MIL365579(CaSebORM)9781118400135(MiAaPQ)EBC922170(EXLCZ)99255000000010359720120614d2012 uy 0engur|n|---|||||txtccrIPSAS explained[electronic resource] a summary of international public sector accounting standards /Thomas Müller-Marqués Berger2nd ed.Chichester, U.K. Wiley Ernst & Young20121 online resource (257 p.)Description based upon print version of record.1-118-40013-5 1-118-36871-1 Includes bibliographical references.IPSAS Explained; Contents; Foreword; Contents; Abbreviations; I. Introduction: General information about IPSASs and the IPSASB; 1 The International Public Sector Accounting Standards Board; 1.1 General information; 1.2 Structure and organization of the IPSASB; 1.3 Objectives of the IPSASB; 1.4 Oversight of the IPSASB; 1.5 Members of the IPSASB; 2 International accounting standards for the public sector; 2.1 Overview of international accounting standards for the public sector; 2.2 History of the International Public Sector Accounting Standards2.3 Scope of the International Public Sector Accounting Standards2.4 General purpose financial statements; 2.5 Authority of the International Public Sector Accounting Standards; 2.6 Strategy of the IPSASB; 2.7 The Conceptual Framework project; 2.8 Other current projects of the IPSASB; 2.9 Process for reviewing and modifying IASB documents; 2.10 Procedures for developing accounting standards; 2.11 IPSASs for accrual basis of accounting and cash basis of accounting; 2.12 Background to the application of international accounting standards for the public sector2.13 Provisions for the transition from the cash basis to the accrual basis of accounting3 Measurement bases in accordance with IPSASs; 3.1 Cost; 3.2 Fair value; 3.3 Present value; II. Impact of the global financial crisis and the sovereign debt crisis on public sector accounting; 1 Context of the global financial crisis 2008-2009; 2 Accounting issues relating to public sector interventions; 2.1 Accounting for recapitalization or investments; 2.2 Accounting for fiscal support; 2.3 Accounting for financial guarantees; 3 The sovereign debt crisis; 3.1 Evolution of the crisis3.2 Major measures taken to solve the crisis in 2010 and 20113.3 Effects of the sovereign debt crisis on public sector financial management; III. Overview of accrual basis IPSASs; IPSAS 1: Presentation of Financial Statements; IPSAS 2: Cash Flow Statement; IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors; IPSAS 4: The Effects of Changes in Foreign Exchange Rates; IPSAS 5: Borrowing Costs; IPSAS 6: Consolidated and Separate Financial Statements; IPSAS 7: Investments in Associates; IPSAS 8: Interests in Joint Ventures; IPSAS 9: Revenue from Exchange TransactionsIPSAS 10: Financial Reporting in Hyperinflationary EconomiesIPSAS 11: Construction Contracts; IPSAS 12: Inventories; IPSAS 13: Leases; IPSAS 14: Events after the Reporting Date; IPSAS 15: Financial Instruments: Disclosure and Presentation; IPSAS 16: Investment Property; IPSAS 17: Property, Plant and Equipment; IPSAS 18: Segment Reporting; IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets; IPSAS 20: Related Party Disclosures; IPSAS 21: Impairment of Non-Cash-Generating Assets; IPSAS 22: Disclosure of Information About the General Government SectorIPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers)Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other pFinance, PublicAccountingStandardsFinance, PublicAccountingStandards.657.835Berger Thomas Müller-Marqués883832MiAaPQMiAaPQMiAaPQBOOK9910139697303321IPSAS explained1973969UNINA04479nam 2200685 450 991078957640332120230421025506.03-11-093792-110.1515/9783110937923(CKB)3710000000025175(EBL)3043642(OCoLC)922946882(SSID)ssj0001045086(PQKBManifestationID)11661774(PQKBTitleCode)TC0001045086(PQKBWorkID)11112216(PQKB)11704011(MiAaPQ)EBC3043642(DE-B1597)45755(OCoLC)979590602(DE-B1597)9783110937923(Au-PeEL)EBL3043642(CaPaEBR)ebr10772726(EXLCZ)99371000000002517519970128d1996 uy| 0engurnn#---|u||utxtccrPhraseology in English academic writing some implications for language learning and dictionary making /Peter Andrew HowarthReprint 2013Tübingen :M. Niemeyer,1996.1 online resource (238 p.)Lexicographica. Series Maior ;75Description based upon print version of record.3-484-30975-X Includes bibliographical references (pages [225]-230).Front matter --Contents --Abstract --Résumé --Zusammenfassung --Introduction --Chapter One. The Classification of Word Combinations --Chapter Two. The Processing of Conventional Language --Chapter Three. The Analysis of Native-speaker Academic Writing --Chapter Four. The Phraseology of Non-native Academic Writing --Chapter Five. Collocational Dictionaries for Learners of English --Conclusion --Appendices --ReferencesThis study examines the use of one category of prefabricated language (restricted lexical collocations) in native and non-native academic English in the social sciences, in an attempt to throw light on a neglected aspect of learner competence. It first surveys the existing theoretical viewpoints on word combinations and then reviews experimental research into the psycholinguistic processing of prefabricated language, which suggest that the role of conventional expressions is to facilitate fluent production and rapid comprehension. A computer-based corpus of native academic writing is analyzed to discover to what extent and how such collocations are used in formal written English. Conventionality of style, it is suggested, aids precision of expression, clearly a quality highly valued in academic argument. A corpus of non-native writing is then subjected to a similar analysis. While the collocational errors learners make do not on the whole seriously destroy intelligibility, they can lead to a lack of precision and obscure the clarity of expression required in academic communication. Pedagogical implications are then considered, and it is seen that for the most part published teaching materials have failed to recognize the nature of collocations in general and offer little help. The final part of the study examines the treatment of restricted collocations in both general and phraseological dictionaries for learners. These are evaluated on their selection and presentation of collocations shown by the preceding research to be problematic for advanced learners. The conclusion suggests that, for such learners, who are mostly studying the language independently, good reference works are needed in the form of specialist collocational dictionaries. The results of this research help to establish principles for the design of such dictionaries.Lexicographica. Series MaiorEnglish languageDiscourse analysisEnglish languageStudy and teachingEnglish languageTerms and phrasesEnglish languageLexicographyAcademic writingEnglish languageDiscourse analysis.English languageStudy and teaching.English languageEnglish languageLexicography.Academic writing.420/.1/41Howarth Peter Andrew1568638MiAaPQMiAaPQMiAaPQBOOK9910789576403321Phraseology in English academic writing3840912UNINA