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[null,"1.","Record Nr.",null,"UNINA9910788246803321"]
[null,null,"Autore",null,"Terkper Seth"]
[null,null,"Titolo",null,"Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 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},"Accounting"]
[{"$nulls":4},"Budgeting"]
[{"$nulls":4},"Macroeconomics"]
[{"$nulls":4},"Public Administration"]
[{"$nulls":4},"Public Sector Accounting and Audits"]
[{"$nulls":4},"National Budget"]
[{"$nulls":4},"Budget Systems"]
[{"$nulls":4},"Personal Income, Wealth, and Their Distributions"]
[{"$nulls":4},"Public finance accounting"]
[{"$nulls":4},"Financial reporting, financial statements"]
[{"$nulls":4},"Budgeting & financial management"]
[{"$nulls":4},"Financial statements"]
[{"$nulls":4},"Fiscal accounting and reporting"]
[{"$nulls":4},"Accrual accounting"]
[{"$nulls":4},"Budget planning and preparation"]
[{"$nulls":4},"Personal income"]
[{"$nulls":4},"Finance, Public"]
[{"$nulls":4},"Budget"]
[{"$nulls":4},"Income"]
[{"$nulls":4},"South Africa"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records"]
[{"$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-accepted accounting principles (GAAPs) or standards such as the International Public Sector Accounting Standards (IPSAS) of the International Federation of Accountants (IFAC)-and to the treatment of operating, investment and financing activities in the Government Finance Statistics (GFS) Manual."]
[null,"2.","Record Nr.",null,"UNINA9910955304103321"]
[null,null,"Titolo",null,"Normativity and empirical research in theology / / edited by Johannes A. van der Ven, Michael Scherer-Rath"]
[null,null,"Pubbl/distr/stampa",null,"Leiden ; ; Boston, : Brill, 2004, c2005"]
[null,null,"ISBN",null,"1-280-91469-6"]
[{"$nulls":4},"9786610914692"]
[{"$nulls":4},"90-474-0432-7"]
[{"$nulls":4},"1-4294-0718-2"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (328 p.)"]
[null,null,"Collana",null,"Empirical studies in theology, , 1389-1189 ; ; v. 10"]
[null,null,"Disciplina",null,"202/.072"]
[null,null,"Soggetti",null,"Theology - Research"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"\"\"CONTENTS\"\"; \"\"Introduction\"\"; \"\"PART ONE: EXPLANATION ABOUT NORMATIVITY\"\"; \"\"Theological Normativity: Ideology or Utopia?: Reflections on the Possible Contribution of Empirical Research\"\"; \"\"What You See is What You Get. Social Construction and Normativity in Practical Theology\"\"; \"\"Normative Explanation in Practical Theology\"\"; \"\"Given through the Senses. A Phenomenological Model of Empirical Theology\"\"; \"\"Which Normativity and what Kind of Empirical Research?: From Dualism to Multiple Interplays\"\""]
[{"$nulls":4},"\"\"An Empirical or A Normative Approach to Practical-theological Research?: A False Dilemma\"\"\"\"Personality Theory, Empirical Theology and Normativity\"\"; \"\"PART TWO: NORMATIVE IMPLICATIONS OF EMPIRICAL RESEARCH\"\"; \"\"How \"\"Adult\"\" is the Religiosity of Adults?: Normative Implications of Empirical Theological Research into Religious Development in the Second Half of Life\"\"; \"\"Normative Implications of Designing Empirical Research: Family Research and Reflective Theological Normativity\"\"; \"\"The Position of God Images in the Theoretical Research Model\"\""]
[{"$nulls":4},"\"\"Normative Claims in Pastoral Ministry Research\"\"\"\"Empirical Research in Practical Theology as a Strategy of Intervention\"\"; \"\"Freedom of Religion as a Meta-norm. Relating Theological and Pedagogical Normativeness in Empirical Research into Religious Education\"\"; \"\"Empirical Methodology and Normativity\"\"; \"\"List of Authors\"\"; \"\"Index\"\"; \"\"A\"\"; \"\"B\"\"; \"\"C\"\"; \"\"D\"\"; \"\"E\"\"; \"\"F\"\"; \"\"G\"\"; \"\"H\"\"; \"\"I\"\"; \"\"K\"\"; \"\"L\"\"; "]
[{"$nulls":4},"\"\"M\"\"; \"\"N\"\"; \"\"O\"\"; \"\"P\"\"; \"\"Q\"\"; \"\"R\"\"; \"\"S\"\"; \"\"T\"\"; \"\"U\"\"; \"\"V\"\""]
[null,null,null,"Sommario/riassunto","The idea for this volume originates from the first meeting of the International Society of Empirical Research in Theology (ISERT) in 2002 at the Radboud University Nijmegen. In this volume, researchers and academics from South Africa, Great Britain, Switzerland, Germany and the Netherlands debate about the fundamental question of the role of theological normativity in empirical research in theological fields. In fourteen contributions this book would like to illuminate the significance of this central topic for the discipline of practical theology. The first part of the book provides a discussion about the empirical character of practical theology and the consequences for scientific research in theological fields. The second part deals with the normative implications of empirical research. It is shown with the help of concrete research projects that empirical research is possible in practical theology and that theology works normatively in empirical research."]