01579nam 2200373 n 450 99638350440331620221108075647.0(CKB)1000000000580474(EEBO)2240866401(UnM)99838920(EXLCZ)99100000000058047419901119d1638 uy |engurbn||||a|bb|The epistle of Gildas, the most ancient British author[electronic resource] who flourished in the yeere of our Lord, 546. And who by his great erudition, sanctitie, and wisedome, acquired the name of sapiens. Faithfully translated out of the originall LatineLondon Printed by T. Cotes, for William Cooke and are to be sold at his shop neere Furnivalls-Inne gate in Holborne1638[134], 327 [i.e. 325] p. portTranslation by Thomas Abington of: Liber querulus de excidio Britanniae.P. 325 misnumbered 327.Reproduction of the original in the Henry E. Huntington Library and Art Gallery.The portrait is engraved and signed: Will: Marshall. sculp.eebo-0113Great BritainHistoryTo 440Early works to 1800Gildas516?-570?1005420Abingdon Thomas1013576Marshall Williamfl. 1617-1650,Cu-RivESCu-RivESCStRLINWaOLNBOOK996383504403316The epistle of Gildas, the most ancient British author2357593UNISA04782oam 2200721I 450 991077798220332120230721021522.01-134-02195-X1-134-02194-11-282-37325-097866123732510-203-87967-810.4324/9780203879672 (CKB)1000000000762107(EBL)435646(OCoLC)437125221(SSID)ssj0000366801(PQKBManifestationID)12098876(PQKBTitleCode)TC0000366801(PQKBWorkID)10416753(PQKB)11015178(MiAaPQ)EBC435646(Au-PeEL)EBL435646(CaPaEBR)ebr10313093(CaONFJC)MIL237325(OCoLC)647824749 (EXLCZ)99100000000076210720180706d2009 uy 0engur|n|---|||||txtccrThe timing of income recognition in tax law and the time value of money /Moshe ShekelOxon ;New York, N.Y. :Routledge-Cavendish,2009.1 online resource (366 p.)Description based upon print version of record.0-415-63163-7 0-415-47754-9 Includes bibliographical references and index.The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues.Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income.The time component is a weapon in the confrontation between Income taxLaw and legislationGreat BritainIncome taxLaw and legislationUnited StatesIncome taxLaw and legislationIsraelIncome taxAccountingLaw and legislationGreat BritainIncome taxAccountingLaw and legislationUnited StatesIncome taxAccountingLaw and legislationIsraelIncome taxLaw and legislationIncome taxLaw and legislationIncome taxLaw and legislationIncome taxAccountingLaw and legislationIncome taxAccountingLaw and legislationIncome taxAccountingLaw and legislation343.05/2Shekel Moshe.1567108MiAaPQMiAaPQMiAaPQBOOK9910777982203321The timing of income recognition in tax law and the time value of money3838219UNINA03703nam 2200637Ia 450 991078842640332120230828215643.03-11-091451-410.1515/9783110914511(CKB)3360000000338778(SSID)ssj0000713423(PQKBManifestationID)12329942(PQKBTitleCode)TC0000713423(PQKBWorkID)10658129(PQKB)11707244(MiAaPQ)EBC3041660(DE-B1597)56945(OCoLC)979850392(DE-B1597)9783110914511(Au-PeEL)EBL3041660(CaPaEBR)ebr10597275(OCoLC)922944611(EXLCZ)99336000000033877820061201d2006 uy 0engurcn|||||||||txtccrAn apocalypse for the church and for the world[electronic resource] the narrative function of universal language in the book of Revelation /Ronald HermsBerlin ;New York W. de Gruyterc2006xv, 299 pBeihefte zur Zeitschrift für die neutestamentliche Wissenschaft und die Kunde der älteren Kirche,0171-6441 ;Bd. 143Originally presented as the author's thesis (doctoral)--Durham University.3-11-019312-4 Includes bibliographical references (p. [262]-272) and indexes.Front matter --Preface --Table of Contents --Publication Abbreviations --Chapter One. Introduction --Chapter Two. Early Jewish Literature --Chapter Three. Preliminary Matters in the Book of Revelation --Chapter Four. Universal Traditions in the Book of Revelation --Chapter Five. Synthesis and Conclusions --Bibliography --Index of Authors --Index of Topics --Index of ReferencesThis monograph examines the problem of universally inclusive language in the book of Revelation and the resulting narrative tension created by narrowly exclusive language. Analysis is conducted by placing relevant texts within their literary-narrative context and through consideration of how the author understood and appropriated biblical traditions. A key feature of this study is its examination of four early Jewish documents with significant similarities to the problem being examined in Revelation. From these documents (Tobit; Similitudes of Enoch [1 Enoch 37-71]; 4 Ezra; and, Animal Apocalypse [1 Enoch 85-90]) a contextual picture emerges which allows a fuller understanding of Revelation's distinctive approach toward the problem of the fate of the nations. This study contends that the interpretive strategies applied to biblical traditions in Revelation have their roots in the wider early Jewish milieu. From this comparative analysis, identifiable patterns with regard to the role of 'universal terminology' in the communicative strategy of John's Apocalypse emerge.Beihefte zur Zeitschrift für die neutestamentliche Wissenschaft und die Kunde der älteren Kirche ;Beiheft 143.Apocalyptic literatureComparative studiesApocalyptic Literature.Book of Revelation.Early Jewish eschatology.Fate of the Nations / Fate of the Gentiles.Universalism.Apocalyptic literature228.066BC 7390rvkHerms Ronald1559970MiAaPQMiAaPQMiAaPQBOOK9910788426403321An apocalypse for the church and for the world3825580UNINA