Download or read book Canadian Almanac Directory 2015 written by Tannys Williams and published by . This book was released on 2014-10 with total page 2528 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Canadian Almanac & Directory is the most complete source of Canadian information available - cultural, professional and financial institutions, legislative, governmental, judicial and educational organizations. Canada's authoritative sourcebook for al

Download or read book Business and Institutional Translation written by Éric Poirier and published by Cambridge Scholars Publishing. This book was released on 2018-11-12 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: The volume of economic, business, financial and institutional translation increases daily. Governments strive to produce plain and accessible information. Institutions and agencies operate in more than one language. Multinationals produce documents in multiple languages to expand their services worldwide, and large businesses and SMEs also have to adopt a multilingual approach for accessing new markets in new countries. Translation and interpreting training institutions are aware of the increasing need for training in this area. This awareness is evident in their curricula, which include subjects related to these areas of activity. Trainers and researchers are increasingly interested in knowing and researching the intricacies and aspects of this type of translation. This peer-reviewed publication, resulting from ICEBFIT 2016, echoes the voices of translation practitioners, researchers, and teachers, as well as other parties gathered to discuss new issues in institutional translation and business, finance and accounting translation, as well as, in a larger sense, specialized translation.

Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.

Download or read book Wiley GAAP 2014 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2013-10-16 with total page 1480 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to GAAP Wiley GAAP 2014 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.

Download or read book Things and Stuff written by Tibor Kiss and published by Cambridge University Press. This book was released on 2021-06-10 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: A classical viewpoint claims that reality consists of both things and stuff, and that we need a way to discuss these aspects of reality. This is achieved by using +count terms to talk about things while using +mass terms to talk about stuff. Bringing together contributions from internationally-renowned experts across interrelated disciplines, this book explores the relationship between mass and count nouns in a number of syntactic environments, and across a range of languages. It both explains how languages differ in their methods for describing these two fundamental categories of reality, and shows the many ways that modern linguistics looks to describe them. It also explores how the notions of count and mass apply to 'abstract nouns', adding a new dimension to the countability discussion. With its pioneering approach to the fundamental questions surrounding mass-count distinction, this book will be essential reading for researchers in formal semantics and linguistic typology.

Download or read book The Dark Side of Knowledge written by Cornel Zwierlein and published by BRILL. This book was released on 2016-06-10 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can one study the absence of knowledge, the voids, the conscious and unconscious unknowns through history? Investigations into late medieval and early modern practices of measuring, of risk calculation, of ignorance within financial administrations, of conceiving the docta ignorantia as well as the silence of the illiterate are combined with contributions regarding knowledge gaps within identification procedures and political decision-making, with the emergence of consciously delimited blanks on geographical maps, with ignorance as a factor embedded in iconographic programs, in translation processes and the semantic potentials of reading. Based on thorough archival analysis, these selected contributions from conferences at Harvard and Paris are tightly framed by new theoretical elaborations that have implications beyond these cases and epochal focus. Contributors: Giovanni Ceccarelli, Taylor Cowdery, Lucile Haguet, John T. Hamilton, Lucian Hölscher, Moritz Isenmann, Adam J. Kosto, Marie-Laure Legay, Andrew McKenzie-McHarg, Fabrice Micallef, William T. O ́Reilly, Eleonora Rohland, Mathias Schmoeckel, Daniel L. Smail, Govind P. Sreenivasan, and Cornel Zwierlein.

Download or read book Manual of Romance Word Classes written by Anna-Maria De Cesare and published by Walter de Gruyter GmbH & Co KG. This book was released on 2024-09-02 with total page 866 pages. Available in PDF, EPUB and Kindle. Book excerpt: Word classes are linguistic categories serving as basis in the description of the vocabulary and grammar of natural languages. While important publications are regularly devoted to their definition, identification, and classification, in the field of Romance linguistics we lack a comprehensive, state-of-the-art overview of the current research. This Manual offers an updated and detailed discussion of all relevant aspects related to word classes in the Romance languages. In the first part, word classes are discussed from both a theoretical and historical point of view. The second part of the volume takes as its point of departure single word classes, described transversally in all the main Romance languages, while the third observes the relevant word classes from the point of view of specific Romance(-based) varieties. The fourth part explores Romance word classes at the interface of grammar and other fields of research. The Manual is intended as a reference work for all scholars and students interested in the description of both the standard, major Romance languages and the smaller, lesser described Romance(-based) varieties.

Download or read book Taxing Artificial Intelligence written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2024-03-14 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.

Download or read book Wiley CPAexcel Exam Review 2014 Study Guide written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2013-11-08 with total page 1216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in business environment and concepts. Many of the questions are taken directly from previous CPA exams. With 2,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in business environment and concepts Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 2,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2014 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Download or read book Wiley Not for Profit GAAP 2014 written by Richard F. Larkin and published by John Wiley & Sons. This book was released on 2014-03-20 with total page 802 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2014 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2014 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations. Easy-to-use information that enables users to find needed information quickly Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations Specific coverage of accounting issues for different types of not-for-profit organizations A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2014 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.

Download or read book The Independence of Official Statistics written by Jean-Guy Prévost and published by Springer Nature. This book was released on 2023-12-11 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the independence of official statistics and describes the various legal and professional norms, institutional arrangements, instruments and practices that statisticians have developed over recent decades to protect their work from political interference. It argues that this ‘drive for independence’, which saw the replication of these norms, arrangements, and instruments across countries, was largely led by the international epistemic community of statisticians, and it identifies some of the paths and processes that enabled this drive. The study conducts an overall, multi-dimensional, and detailed comparative examination of the thirty-eight OECD countries’ norms, arrangements, and practices regarding the institutional and professional independence of official statistics. For that purpose, several dimensions have been surveyed and an index has been built that allows patterns and clusters to be uncovered among the OECD countries, shedding light on the variations that can be observed from one subgroup of countries to another. The issue of the independence of official statistics has been at the heart of several recent statistical controversies, including that of Greece’s debt, censuses in Canada and the United States, the Argentinian cost of living index, and some recent cases of resignation or dismissal of senior statisticians in various countries. Such independence has been a major topic of discussion in the epistemic community since the turn of the century, and concerns have also been addressed more widely, in the media. The subject of the book is particularly relevant as official statistics also play a significant role in monitoring the progress of the United Nations’ Sustainable Development Goals. This book will appeal to anyone interested in the topic of official statistics and to students of government in general.

Download or read book The Bettencourt Affair written by Tom Sancton and published by Penguin. This book was released on 2018-08-07 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: An NPR Best Book of 2017 Heiress to the nearly forty-billion-dollar L’Oréal fortune, Liliane Bettencourt was the world’s richest woman and the fourteenth wealthiest person. But her gilded life took a dark yet fascinating turn in the past decade. At ninety-four, she was embroiled in what has been called the Bettencourt Affair, a scandal that dominated the headlines in France. Why? It’s a tangled web of hidden secrets, divided loyalties, frayed relationships, and fractured families, set in the most romantic city—and involving the most glamorous industry—in the world. The Bettencourt Affair started as a family drama but quickly became a massive scandal, uncovering L’Oréal’s shadowy corporate history and buried World War II secrets. From the Right Bank mansions to the Left Bank artist havens; and from the Bettencourts’ servant quarters to the office of President Nicolas Sarkozy; all of Paris was shaken by the blockbuster case, the shocking reversals, and the surprising final victim. It all began when Liliane met François-Marie Banier, an artist and photographer who was, in his youth, the toast of Paris and a protégé of Salvador Dalí. Over the next two decades, Banier was given hundreds of millions of dollars in gifts, cash, and insurance policies by Liliane. What, exactly, was their relationship? It wasn’t clear, least of all to Liliane’s daughter and only child, Françoise, who became suspicious of Banier’s motives and filed a lawsuit against him. But Banier has a far different story to tell... The Bettencourt Affair is part courtroom drama; part upstairs-downstairs tale; and part characterdriven story of a complex, fascinating family and the intruder who nearly tore it apart.

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Download or read book OECD Economic Surveys France 2015 written by OECD and published by OECD Publishing. This book was released on 2015-04-02 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This OECD Economic Survey of France examines recent economic developments, policies and prospects. Special chapters cover competition, adult training and skills.

Download or read book Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

Download or read book Burundi Public Expenditure Review written by The World Bank and published by World Bank Publications. This book was released on 1992 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Burundi has made tremendous progress over the past few years, including: the approval of the new Constitution in 2005, emphasizing the principles of power sharing and local development; the successful management of two rounds of democratic elections in 2005 and 2010’; and the creation of stable macroeconomic environment, which encouraged rebuilding of core public sector institutions. Despite these achievements, the report notes that economic growth remains weak and GSP rates are below expectations. Burundi is therefore vulnerable to different sources of risks conspiring to create a ‘fragility trap’ into which the economy can fall. Chief amongst them are: (i) food price volatility linked to international markets and climatic conditions: (ii) oil prices that affect the import bill of the country; (iii) high level of dependency on aid inflows; (iv) low budget execution capacity, coupled with weak state effectiveness and under-performing public institutions; (v) constraints on productive activity and a highly concentrated export profile; and (vi) enduring risks of political and social instability linked to the return of refugees and its impact on land conflicts and security threats. In this context, the main objectives of this Public Expenditure Review is to assist the Government in its efforts to escape fragility by focusing on two important and complementary themes: (i) creating adequate fiscal space to reduce the impact of future shocks; and (ii) using the available fiscal space to improve public expenditure management and promote government effectiveness. Building on these topics, the report emphasizes six key messages : (i) Burundi has a narrow fiscal space given the structure of its public expenditures, composed mainly of salaries and transfers; (ii) the country should mobilize additional domestic revenues to increase its fiscal space; (iii) the role of donors in supporting effective management of public expenditures remain critical and can also be the source of additional fiscal stress, especially when budget support arrives late in a fiscal year; (iv) accessing high quality budget data remains a challenge due to major incoherencies between data from the Treasury database and data published by SIGEFI; (v) the aid management is not properly integrated into budget execution process; (vi) it is advisable to adopt realistic and pragmatic solutions to improve the performance of the public administration, while keeping the wage bill under control. "

Download or read book Nouns and the Morphosyntax Semantics Interface written by Laure Gardelle and published by Springer Nature. This book was released on with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: