Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Download or read book Emergence of the Theory of Lie Groups written by Thomas Hawkins and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: The great Norwegian mathematician Sophus Lie developed the general theory of transformations in the 1870s, and the first part of the book properly focuses on his work. In the second part the central figure is Wilhelm Killing, who developed structure and classification of semisimple Lie algebras. The third part focuses on the developments of the representation of Lie algebras, in particular the work of Elie Cartan. The book concludes with the work of Hermann Weyl and his contemporaries on the structure and representation of Lie groups which serves to bring together much of the earlier work into a coherent theory while at the same time opening up significant avenues for further work.
Download or read book The French Revolution of 1848 in Its Economic Aspect written by Sir John Arthur Ransome Marriott and published by . This book was released on 1913 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Tax Treaties and EU Law on Group Taxation Regimes written by Bruno da Silva and published by Kluwer Law International B.V.. This book was released on 2016-07-11 with total page 789 pages. Available in PDF, EPUB and Kindle. Book excerpt: Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities – differences arising from the interaction of different tax systems – and obstacles – distortions created by domestic legislation arising from differences between domestic and cross-border situations – both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes. Among the issues and topics covered are the following: – analysis of the different tax group regimes adopted by different countries; – advantages and disadvantages of a variety of models; – application of the non-discrimination provision of Article 24 of the OECD Model Tax Convention to group taxation regimes; – application of the fundamental freedoms of the TFEU to group taxation regimes following the three-step approach adopted by the EU Court of Justice; – uncertainty raised by the landmark Marks & Spencer case, its interpretation and consequences to other group taxations regimes; – interrelations between tax treaties and EU Law in the context of tax groups; and – per-element approach. The analysis considers concrete examples as well as relevant case law. With its analysis of the standards required by the two sets of norms (tax treaties and EU law) and their interaction, particularly in terms of non-discrimination, this book sheds clear light on ways to overcome the disparities and obstacles inherent in group taxation regimes. As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.
Download or read book Revue Semestrielle Des Publications Math matiques written by and published by . This book was released on 1913 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revue Semestrielle Des Publications Mathematiques written by and published by . This book was released on 1895 with total page 730 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Yearbook Annuaire Europeen 1966 written by Council of Europe/Conseil de L'Europe and published by Martinus Nijhoff Publishers. This book was released on 1968-07-01 with total page 910 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of nineteen European supranational organisations and the OECD. The series offers a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date overview of the member states of each organisation. This special anniversary volume celebrates 60 years of publication of the Yearbook, and its contents differs from that of the regular volumes therefore. It offers a selection of the most important articles, dealing with European cooperation and integration, to appear in the Yearbook during its 60 years of publication. These are of particular interest not only because they provide a unique historical snapshot of the many successes (and occasional failures) in the field of European integration but also because they discuss the ideals and aims that lay behind these efforts, many of which still resonate today as Europe confronts questions about its political destiny and ideal shape. This volume contains articles in English and French."
Download or read book Econometrica written by and published by . This book was released on 1953 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Topological Groups written by R.V. Gamkrelidze and published by Routledge. This book was released on 2018-12-12 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering the insights of L.S. Pontryagin, one of the foremost thinkers in modern mathematics, the second volume in this four-volume set examines the nature and processes that make up topological groups. Already hailed as the leading work in this subject for its abundance of examples and its thorough explanations, the text is arranged so that readers can follow the material either sequentially or schematically. Stand-alone chapters cover such topics as topological division rings, linear representations of compact topological groups, and the concept of a lie group.
Download or read book On the Imprimitive Substitution Groups of Degree Fifteen and the Primitive Substitution Groups of Degree Eighteen written by Emilie Norton Martin and published by . This book was released on 1901 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Combinatorial Group Theory written by Roger C. Lyndon and published by Springer. This book was released on 2015-03-12 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the reviews: "This book [...] defines the boundaries of the subject now called combinatorial group theory. [...] it is a considerable achievement to have concentrated a survey of the subject into 339 pages. [...] a valuable and welcome addition to the literature, containing many results not previously available in a book. It will undoubtedly become a standard reference." Mathematical Reviews
Download or read book Surfaces and Planar Discontinuous Groups written by Heiner Zieschang and published by Springer. This book was released on 2006-11-15 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The History of Combinatorial Group Theory written by B. Chandler and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the pervasive phenomena in the history of science is the development of independent disciplines from the solution or attempted solutions of problems in other areas of science. In the Twentieth Century, the creation of specialties witqin the sciences has accelerated to the point where a large number of scientists in any major branch of science cannot understand the work of a colleague in another subdiscipline of his own science. Despite this fragmentation, the development of techniques or solutions of problems in one area very often contribute fundamentally to solutions of problems in a seemingly unrelated field. Therefore, an examination of this phenomenon of the formation of independent disciplines within the sciences would contrib ute to the understanding of their evolution in modern times. We believe that in this context the history of combinatorial group theory in the late Nineteenth Century and the Twentieth Century can be used effectively as a case study. It is a reasonably well-defined independent specialty, and yet it is closely related to other mathematical disciplines. The fact that combinatorial group theory has, so far, not been influenced by the practical needs of science and technology makes it possible for us to use combinatorial group theory to exhibit the role of the intellectual aspects of the development of mathematics in a clearcut manner. There are other features of combinatorial group theory which appear to make it a reasona ble choice as the object of a historical study.
Download or read book Collected Papers written by Armand Borel and published by Springer Science & Business Media. This book was released on 1983 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book collects the papers published by A. Borel from 1983 to 1999. About half of them are research papers, written on his own or in collaboration, on various topics pertaining mainly to algebraic or Lie groups, homogeneous spaces, arithmetic groups (L2-spectrum, automorphic forms, cohomology and covolumes), L2-cohomology of symmetric or locally symmetric spaces, and to the Oppenheim conjecture. Other publications include surveys and personal recollections (of D. Montgomery, Harish-Chandra, and A. Weil), considerations on mathematics in general and several articles of a historical nature: on the School of Mathematics at the Institute for Advanced Study, on N. Bourbaki and on selected aspects of the works of H. Weyl, C. Chevalley, E. Kolchin, J. Leray, and A. Weil. The book concludes with an essay on H. Poincaré and special relativity. Some comments on, and corrections to, a number of papers have also been added.
Download or read book The Genesis of the Abstract Group Concept written by Hans Wussing and published by Courier Corporation. This book was released on 2007-01-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: "It is a pleasure to turn to Wussing's book, a sound presentation of history," declared the Bulletin of the American Mathematical Society. The author, Director of the Institute for the History of Medicine and Science at Leipzig University, traces the axiomatic formulation of the abstract notion of group. 1984 edition.
Download or read book Revenue Statistics 2009 written by OECD and published by OECD Publishing. This book was released on 2009-11-24 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cette publication annuelle présente un ensemble unique de statistiques fiscales détaillées et comparables au niveau international, utilisant une présentation identique pour tous les pays de l’OCDE depuis 1965.
