{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["report2"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":3,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"report2","index":0,"n_rows":84,"n_cols":5,"rows_kept":84,"cut":false,"hidden":false,"merged":[[0,2,0,3],[0,4,0,5],[1,2,1,3],[1,4,1,5],[2,2,2,3],[2,4,2,5],[3,2,3,3],[4,2,4,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,2,11,3],[15,2,15,3],[18,2,18,3],[18,4,18,5],[19,2,19,3],[19,4,19,5],[20,2,20,3],[21,2,21,3],[22,2,22,3],[23,2,23,3],[32,2,32,3],[33,2,33,3],[35,2,35,3],[35,4,35,5],[36,2,36,3],[36,4,36,5],[37,2,37,3],[37,4,37,5],[38,2,38,3],[39,2,39,3],[48,2,48,3],[49,2,49,3],[50,2,50,3],[52,2,52,3],[53,2,53,3],[76,2,76,3],[77,2,77,3],[81,2,81,3]],"flags":["formulas_cached_only"]}
[null,"1.","Record Nr.",null,"UNINA9910778691603321"]
[null,null,"Autore",null,"Mackley J. S (Jude S.)"]
[null,null,"Titolo",null,"The legend of St. Brendan [[electronic resource] ] : a comparative study of the Latin and Anglo-Norman versions / / by J. S. Mackley"]
[null,null,"Pubbl/distr/stampa",null,"Leiden ; ; Boston, : Brill, 2008"]
[null,null,"ISBN",null,"1-282-39844-X"]
[{"$nulls":4},"9786612398445"]
[{"$nulls":4},"90-474-4280-6"]
[null,null,"Descrizione fisica",null,"1 online resource (366 p.)"]
[null,null,"Collana",null,"The northern world, , 1569-1462 ; ; v. 39"]
[null,null,"Disciplina",null,"873/.03"]
[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 (p. [313]-326) and index."]
[null,null,"Nota di contenuto",null,"Preliminary Materials / J.S. Mackley -- Introduction / J.S. Mackley -- Chapter One. St Brendan: The Man And The Manuscripts / J.S. Mackley -- Chapter Two. Accepting The Fantastic: From The Familiar To The Fantastic-Uncanny / J.S. Mackley -- Chapter Three. The Marvels Of The Ocean: From The Fantastic-Uncanny To The Marvellous / J.S. Mackley -- Chapter Four. The Mirrors Of Salvation / J.S. Mackley -- Conclusion / J.S. Mackley -- Appendix One. The Genealogy Of The Manuscripts Of The Navigatio And The Anglo-Norman Voyage / J.S. Mackley -- Appendix Two. The Anglo-Norman Voyage Of St Brendan / J.S. Mackley -- Bibliography / J.S. Mackley -- Index / J.S. Mackley."]
[null,null,null,"Sommario/riassunto","The Legend of St Brendan is a study of two accounts of a voyage undertaken by Brendan, a sixth-century Irish saint. The immense popularity of the Latin version encouraged many vernacular translations, including a twelfth-century Anglo-Norman reworking of the narrative which excises much of the devotional material seen in the ninth-century Navigatio Sancti Brendani abbatis and changes the emphasis, leaving a recognisably secular narrative. The vernacular version focuses on marvellous imagery and the trials and tribulations of a long sea-voyage. Together the two versions demonstrate a movement away from hagiography towards adventure. Studies of the two versions rarely discuss the elements of the fantastic. Following a summary of authorship, audiences and sources, this comparative study adopts a structural approach to the two versions of the Brendan narrative. It considers what the fantastic imagery achieves and addresses issues "]
[{"$nulls":4},"raised with respect to theological parallels."]
[null,"2.","Record Nr.",null,"UNINA9910892993103321"]
[null,null,"Titolo",null,"Revista de la Biblioteca Nacional"]
[null,null,"Pubbl/distr/stampa",null,"Montevideo, : La Biblioteca, 1966-1990"]
[null,null,"Descrizione fisica",null,"1 online resource"]
[null,null,"Disciplina",null,"027.5/895/05"]
[null,null,"Soggetti",null,"Uruguayan literature - History and criticism"]
[{"$nulls":4},"Latin American literature - History and criticism"]
[{"$nulls":4},"Intellectual life"]
[{"$nulls":4},"Latin American literature"]
[{"$nulls":4},"Uruguayan literature"]
[{"$nulls":4},"Criticism, interpretation, etc."]
[{"$nulls":4},"Periodicals."]
[{"$nulls":4},"Uruguay Intellectual life Periodicals"]
[{"$nulls":4},"Uruguay"]
[null,null,"Lingua di pubblicazione",null,"Spagnolo"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Periodico"]
[null,"3.","Record Nr.",null,"UNINA9910969260803321"]
[null,null,"Autore",null,"Terkper Seth"]
[null,null,"Titolo",null,"Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 2008"]
[null,null,"ISBN",null,"9786612840708"]
[{"$nulls":4},"9781462332595"]
[{"$nulls":4},"1462332595"]
[{"$nulls":4},"9781452719825"]
[{"$nulls":4},"1452719829"]
[{"$nulls":4},"9781282840706"]
[{"$nulls":4},"1282840703"]
[{"$nulls":4},"9781451869767"]
[{"$nulls":4},"1451869762"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (28 p.)"]
[null,null,"Collana",null,"IMF Working Papers"]
[{"$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},"Accrual accounting"]
[{"$nulls":4},"Budget planning and preparation"]
[{"$nulls":4},"Budget Systems"]
[{"$nulls":4},"Budget"]
[{"$nulls":4},"Budgeting & financial management"]
[{"$nulls":4},"Budgeting"]
[{"$nulls":4},"Finance, Public"]
[{"$nulls":4},"Financial reporting, financial statements"]
[{"$nulls":4},"Financial statements"]
[{"$nulls":4},"Fiscal accounting and reporting"]
[{"$nulls":4},"Income"]
[{"$nulls":4},"Macroeconomics"]
[{"$nulls":4},"National Budget"]
[{"$nulls":4},"Personal income"]
[{"$nulls":4},"Personal Income, Wealth, and Their Distributions"]
[{"$nulls":4},"Public Administration"]
[{"$nulls":4},"Public finance accounting"]
[{"$nulls":4},"Public Sector Accounting and Audits"]
[{"$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."]