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Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910791145603321 |
Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
| Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (108 pages) |
| Disciplina | 338.2 |
| Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
| ISBN |
1-5135-1299-4
1-5135-1605-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Record Nr. | UNINA-9910798601003321 |
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Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in management accounting . 32 / / edited by Laurie L. Burney (Baylor University, USA)
| Advances in management accounting . 32 / / edited by Laurie L. Burney (Baylor University, USA) |
| Pubbl/distr/stampa | Bingley, UK : , : Emerald Publishing Limited, , [2020] |
| Descrizione fisica | 1 online resource (197 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Business & Economics - Accounting - Managerial Management accounting & bookkeeping |
| ISBN |
1-83982-912-5
1-83982-914-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction; Laurie L. Burney Chapter 1: Understanding the Interactions between Control, Trust, and Perceived Risk in Public Sector Joint Ventures; Paula van Veen-Dirks and Anneke Giliam -- Chapter 2: Is Cost Stickiness Associated with Sustainability Factors?; Joanna Golden, Mark Kohlbeck and Zabihollah Rezaee -- Chapter 3: Are Operating Lease Costs Sticky for Retail Firms?; David L. Gray -- Chapter 4: A Look on the Bright Side - The Real Effect of Mood on Corporate Short-Term Resource Adjustment Decisions: Research Note; Thomas R. Loy and Sven Hartlieb -- Chapter 5: A Performance Measurement Approach to Defining and Measuring Research Relevance: Evidence from University Senior Management; Mary A. Malina and Basil P. Tucker -- Chapter 6: Managerial Ability and Employee Productivity; Dipankar Ghosh, Xuerong (Sharon) Huang and Li Sun. |
| Record Nr. | UNINA-9910794305303321 |
| Bingley, UK : , : Emerald Publishing Limited, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in management accounting . Vol. 31 / / Laurie L. Burney and Mary A. Malina, editors
| Advances in management accounting . Vol. 31 / / Laurie L. Burney and Mary A. Malina, editors |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Publishing, , [2019] |
| Descrizione fisica | 1 online resource (168 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Business & Economics - Accounting - Managerial Management accounting & bookkeeping |
| ISBN |
1-78973-279-4
1-78973-277-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Prelims -- Competitor monitoring and revenue performance: evidence from the hospitality industry -- An empirical examination of economic determinants of financial CEO compensation: a comparative study on pre- and post-financial crisis periods -- Firm performance implications of using qualitative criteria in CEO bonus contracts -- Performance-based pay, performance monitoring, and dishonest behavior: the plot thickens -- The role of managerial ability in classification shifting using discontinued operations -- Cash-to-cash (C2C) length: insights on present and future profitability and liquidity. |
| Record Nr. | UNINA-9910793664903321 |
| Bingley, England : , : Emerald Publishing, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in management accounting . Vol. 29 / / edited by Mary A. Malina
| Advances in management accounting . Vol. 29 / / edited by Mary A. Malina |
| Pubbl/distr/stampa | Bingley, U.K. : , : Emerald Publishing Limited, , 2017 |
| Descrizione fisica | 1 online resource (xvi, 224 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Business & Economics - Accounting - Managerial Management accounting & bookkeeping |
| ISBN |
1-78743-441-9
1-78743-297-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Prelims -- Changes in cost system design and intensity of use in times of crisis: evidence from Dutch local government -- Beyond budgeting: distinguishing modes of adaptive performance management -- Assessing the main and interaction effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance -- An exploratory investigation of management accounting service quality dimensions using Servqual and Servperf -- Learning from the experience of others: lessons on the research - practice gap in management accounting - A nursing perspective -- Performance changes over difficult times for the banking sector: a branch level study -- Index. |
| Record Nr. | UNINA-9910796531303321 |
| Bingley, U.K. : , : Emerald Publishing Limited, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in management accounting . Vol. 25 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 25 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (308 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - Managerial
Management accounting & bookkeeping Accounting Managerial accounting |
| ISBN | 1-78441-649-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front Cover -- Advances in Management Accounting -- Copyright page -- Contents -- List of Contributors -- Editorial Board -- Statement of Purpose and Review Procedures -- Review Procedures -- Editorial Policy and Manuscript Form Guidelines -- Introduction -- Antecedents of Participative Budgeting : "A Review of Empirical Evidence" -- Introduction -- Literature Review -- Method -- Which Antecedents of Participative Budgeting Have Been Analyzed so Far? -- Research on Objectives of Participative Budgeting Use -- Research on Contextual Antecedents -- Contextual Influence on Superiors Choice for Participative Budgeting use -- Contextual Influence on Subordinates Enforcing Participative Budgeting use -- What Are the Direction and Shape of Explanatory Links? -- Discussion and Propositions -- Detailing the Objective of Information Sharing -- Combining Prior Empirical Results to a Broader Nomological Network -- Concluding Comments -- Notes -- Acknowledgments -- References -- Societal Role Expectations of Management Accounting Professionals: An Australian Study -- Introduction -- Theoretical Development -- MA as a Profession -- Societal Role Expectations of MA Professionals -- Research Methods -- Findings and Discussion -- Conclusion -- References -- The Effect of a Leader's Reputation on Budgetary Slack -- Introduction -- Hypotheses Development -- The Relationship between a Leader's Reputation and Budgetary Slack -- The Relationship between a Leader's Reputation, Truthfulness in Revealing Private Information and Budgetary Slack Creation -- Linkage between a Leader's Reputation and Subordinates' Truthfulness in Revealing Private Information -- Linkage between Subordinates" Truthfulness in Revealing Private Information and Budgetary Slack -- Method -- Experimental Procedures -- Session One: Task Overview, Training and Trial Run -- Session Two: The Budget-Setting Process -- Results -- Conclusions -- Notes -- Acknowledgments -- References -- Appendix: Research instrument -- Session One: Task Overview, Training and Trial Run -- Session Two (A): The Budget-Setting Process (Unfavourable Reputation) -- Session Two (B): The Budget-Setting Process (Favourable Reputation) -- The Moderating Effects of Power Distance on the Budgetary Participation-Performance Relationship -- Introduction -- Theory and Hypotheses-Development -- Performance -- Theoretical Background -- Power Distance -- Structural Models -- Research Design -- Level of Analysis -- Latent Variables -- Sample and Summary Statistics -- Sample -- Summary Statistics and Simple Correlations by PDI Subsample -- Measurement Model -- Structural Model Results -- Structural Equation Model (SEM) Results -- Nonparametric Bootstrapped Results -- Conclusions and Limitations -- Notes. |
| Record Nr. | UNINA-9910797441103321 |
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in management accounting . Vol. 22 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 22 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Pubbl/distr/stampa | Bradford, : Emerald Group Publishing Limited, 2013 |
| Descrizione fisica | 1 online resource (281 p.) |
| Disciplina |
657
658.15 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Managerial Accounting Management accounting & bookkeeping Managerial accounting |
| ISBN | 1-78190-843-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- The impact of firm size on the productivity of resources / Donald K. Clancy, Francisco J. Román -- Transfer of performance measurement system innovations across economic sectors / K.J. Euske, Mary A. Malina -- The effect of personality traits and fairness on honesty in managerial reporting / Andrea R. Drake, Linda J. Matuszewski, Fabienne Miller -- The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies / Dan Harris, Judith Cassidy -- Governance and management accounting : a case of board governance in Ontario's hospital sector / Yee-Ching Lilian Chan -- Target costing in the presence of product and production interdependencies / Robert Kee, Michele Matherly -- Cost accounting and simulation : toward a post-structuralist understanding / Robert Hutchinson -- Input-based performance evaluation, incentive intensity, and proactive work behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- An experimental examination of the combined effects of normative and instrumental commitments on budgetary slack creation : comparing individuals versus group members / Hossein Nouri, Larissa Kyj. |
| Record Nr. | UNINA-9910787324903321 |
| Bradford, : Emerald Group Publishing Limited, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 20 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 20 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, U.K., : Emerald, 2012 |
| Descrizione fisica | 1 online resource (284 p.) |
| Disciplina |
657
658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Managerial Accounting Management accounting & bookkeeping Managerial accounting |
| ISBN |
1-280-76903-3
9786613679802 1-78052-755-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- Management control systems dilemma : reconciling sustainability with information overload / Bruce R. Neumann, Eric Cauvin, Michael L. Roberts -- Assessing the contribution of product life cycle cost analysis, customer involvement, and cost management to the competitive advantage of firms / Alan S. Dunk -- An ecological approach for the integration of sustainability into the accounting education and professional practice / Seleshi Sisaye -- How does the cost performance of defense contracts vary among services and contractors? : evidence from major defense acquisition programs (MDAP) / K.J. Euske, Joseph San Miguel, Chong Wang -- The contagion effect in performance evaluations in the context of balanced scorecards / Gerui (Grace) Kang, Alan C. Roline -- Multiple performance measurement in Australian top 500 companies / Zdenko Miholcic, Colin Clark -- Budget targets as performance measures : the mediating role of participation and procedural fairness / Chong M. Lau, Sharon L.C. Tan -- Value-based performance management / Christian Faupel -- Motivational effects of linking incentives to different measures in strategic performance measurement systems : implications for proactive strategic behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- Management control of support services : organizational embeddedness and non-strategic IT / Eric La Lau ... [et al.]. |
| Record Nr. | UNINA-9910790259903321 |
| Bingley, U.K., : Emerald, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in management accounting . Vol. 21 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 21 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Pubbl/distr/stampa | Bingley, : Emerald, 2012 |
| Descrizione fisica | 1 online resource (250 p.) |
| Disciplina |
658.15
658.15/11 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Managerial Accounting Management accounting & bookkeeping Managerial accounting |
| ISBN |
1-283-58879-X
9786613901248 1-78190-105-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- Impact of framed information and project importance on capital budgeting decisions / William A. Kerler, Christopher D. Allport, A. Scott Fleming -- Understanding participation : situational participation, intrinsic involvement, and influence / Kevin E. Dow, Marcia W. Watson, Penelope S. Greenberg, Ralph H. Greenberg -- The impact of adverse selection and risk propensity on managers' project evaluation decisions / Vincent K. Chong, Dashini Thavanayagam -- Relative hedonic utility and budgetary conflict resolution / John Y. Lee -- Management control systems, environmental uncertainty, and organizational slack : empirical evidence / Dipankar Ghosh, G. Lee Willinger -- Industrial relations, budgetary participation and budget use : an empirical study / Zahirul Hoque, Peter Brosnan -- Corporate strategy, employees' attitudes toward the balanced scorecard, and corporate performance : a contingency approach / Majidul Islam, Hani Tadros -- The effects of information technology integration on manufacturing financial performance : the role of cost control systems / Adam S. Maiga -- Characteristics of non-budget firms : strategy, environment, planning, firm performance evaluations and management incentive rewards / Steven Onaitis, Karen Shastri. |
| Record Nr. | UNINA-9910792094803321 |
| Bingley, : Emerald, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Austria : : Publication of Financial Sector Assessment Program Documentation—Detailed Assessment of Basel Core Principles for Effective Banking Supervision
| Austria : : Publication of Financial Sector Assessment Program Documentation—Detailed Assessment of Basel Core Principles for Effective Banking Supervision |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (323 pages) |
| Disciplina | 332.15 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Banks and banking, International
Banks and banking International finance Accounting Banks and Banking Public Finance Banks Depository Institutions Micro Finance Institutions Mortgages Public Administration Public Sector Accounting and Audits Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Taxation, Subsidies, and Revenue: General Auditing Banking Management accounting & bookkeeping Financial services law & regulation Financial reporting, financial statements Public finance & taxation Internal audit Market risk Financial statements Legal support in revenue administration Public financial management (PFM) Financial regulation and supervision Revenue administration Credit risk Auditing, Internal Financial risk management Finance, Public Revenue |
| ISBN |
1-4843-7546-7
1-4843-7537-8 1-4843-7565-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; CONTENTS; Glossary; INTRODUCTION; INSTITUTIONAL AND MARKET STRUCTURE-OVERVIEW; PRECONDITIONS FOR EFFECTIVE BANKING SUPERVISION; DETAILED ASSESSMENT; A. Supervisory Powers, Responsibilities and Functions; B. Prudential Regulations and Requirements; SUMMARY COMPLIANCE WITH THE BASEL CORE PRINCIPLES; A. Summary Compliance with the Basel Core Principles-Detailed Assessment Report; RECOMMENDED ACTIONS TO IMPROVE COMPLIANCE WITH THE BASEL CORE PRINCIPLES AND THE EFFECTIVENESS OF REGULATORY AND SUPERVISORY FRAMEWORKS; AUTHORITIES' RESPONSE |
| Record Nr. | UNINA-9910789008603321 |
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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