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[null,"1.","Record Nr.",null,"UNINA9910464990403321"]
[null,null,"Autore",null,"Schelvis Jules"]
[null,null,"Titolo",null,"Sobibor : a history of a Nazi death camp / / Jules Schelvis ; edited and with a foreword by Bob Moore ; translated from the Dutch by Karin Dixon"]
[null,null,"Pubbl/distr/stampa",null,"London ; ; New York : , : Bloomsbury Academic, , 2007"]
[{"$nulls":4},"©2007"]
[null,null,"ISBN",null,"1-4725-8906-8"]
[null,null,"Descrizione fisica",null,"1 online resource (327 p.)"]
[null,null,"Disciplina",null,"940.53/18092"]
[{"$nulls":4},"940.5318092"]
[null,null,"Soggetti",null,"Holocaust, Jewish (1939-1945) - Netherlands"]
[{"$nulls":4},"World War, 1939-1945 - Jewish resistance - Poland - Sobibór"]
[{"$nulls":4},"Jews - Netherlands"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Cover; HalfTitle; Title; Copyright; Contents; List of Plates; List of Abbreviations; Author's Acknowledgements; Foreword; 1 Introduction; 2 Prelude to the 'Final Solution'; 3 Construction and Staffing; 4 The Trains; 5 Arrival and Selection; 6 The Arbeitshäftlinge; 7 The Gas Chambers; 8 Dorohucza and Lublin; 9 Escape Attempts; 10 The Revolt; 11 After the Revolt; 12 Transports, Deportees and Death Counts; The Netherlands; Czechoslovakia; France; The Soviet Union; Germany and Austria; General Government; 13 Sobibór Survivors; 14 The Perpetrators; Index"]
[null,null,null,"Sommario/riassunto","Auschwitz. Treblinka. The very names of these Nazi camps evoke unspeakable cruelty. Sobibör is less well known, and this book discloses the horrors perpetrated there.Established in German-occupied Poland, the camp at Sobibör began its dreadful killing operation in May 1942. By October 1943, approximately 167,000 people had been murdered there. Sobibör is not well documented and, were it not for an extraordinary revolt on 14 October 1943, we would know little about it. On that day, prisoners staged a remarkable uprising in which 300 men and women escaped. The author identifies only forty-seven"]
[null,"2.","Record Nr.",null,"UNINA9910464002503321"]
[null,null,"Autore",null,"Terkper Seth E"]
[null,null,"Titolo",null,"Accounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries / / Seth E. Terkper"]
[null,null,"Pubbl/distr/stampa",null,"[Washington, District of Columbia] : , : International Monetary Fund, , 2008"]
[{"$nulls":4},"©2008"]
[null,null,"ISBN",null,"1-4623-3259-5"]
[{"$nulls":4},"1-4527-1982-9"]
[{"$nulls":4},"1-282-84070-3"]
[{"$nulls":4},"9786612840708"]
[{"$nulls":4},"1-4518-6976-2"]
[null,null,"Descrizione fisica",null,"1 online resource (28 p.)"]
[null,null,"Collana",null,"IMF Working Papers"]
[{"$nulls":4},"IMF working paper ; ; WP/08/116"]
[null,null,"Disciplina",null,"657.0218"]
[null,null,"Soggetti",null,"Accounting - Standards"]
[{"$nulls":4},"Financial statements - Standards"]
[{"$nulls":4},"Tax administration and procedure"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"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"]
[{"$nulls":4},"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"]
[null,null,null,"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"]