Download or read book Glosario Del Banco Mundial written by World Bank and published by World Bank Publications. This book was released on 1996 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
Download or read book ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 written by C.P. Mónica Galindo Cosme and published by Ediciones Fiscales ISEF. This book was released on with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: El objetivo de este libro, ESTUDIO PRÁCTICO DE LA CONTABILIDAD ELECTRÓNICA, es dar a conocer a los contribuyentes, contadores y personas interesadas en la materia contable los elementos con que cada parte cuenta para llevar a cabo el cumplimiento de las obligaciones establecidas en el CFF con respecto a la contabilidad electrónica; la autoridad para revisar y el contribuyente para evitar caer en violaciones que le llevan a pagar diferencias, multas, accesorios o consecuencias mayores . Contenido: PROLOGO ABREVIATURAS GLOSARIO CAPITULO I. GOBIERNO ELECTRONICO 1. Antecedentes 2. Qué es gobierno electrónico 3. Fases del gobierno electrónico Fase 1: Información Fase 2: Interacción Fase 3: Transacción Fase 4: Transformación 4. Experiencias internacionales 5. Experiencia en Chile CAPITULO II. CONTABILIDAD, DEFINICION, POSTULADOS Y NORMAS DE INFORMACION FINANCIERA 1. Antecedentes 2. Criterios de carácter interno del SAT 3. Definición de contabilidad 4. Qué son las normas de información financiera (NIF) 5. Postulados básicos A. Sustancia económica B. Entidad económica C. Negocio en marcha D. Devengación contable E. Asociación de costos y gastos vs. Ingresos F. Valuación G. Dualidad económica H. Consistencia 6. Depreciación fiscal vs. depreciación contable 7.Costeo absorbente y costeo directo CAPITULO III. CONTABILIDAD ELECTRONICA Y SU INTEGRACION 1.Contabilidad electrónica 2. Integración de la contabilidad para efectos fiscales de acuerdo con el CFF 3. Comentarios a los elementos integrantes de la contabilidad para efectos fiscales 3.1. Los libros 3.2. Sistemas y registros contables 3.3. Papeles de trabajo 3.4. Estados de cuenta 3.5.Cuentas especiales a. Cuentas de reserva de balance b. Cuentas de orden 3.6. Libros y registros sociales a. Reducción de capital b. Exhibición de capital c. Asambleas generales d. Sistema electrónico de la Secretaría de Economía 3.7. Control de inventarios y método de valuación a. PEPS (Primeras Entradas Primeras Salidas) b. Promedio c. Detallistas d. Determinación del margen de utilidad bruta 3.8.Discos y cintas o cualquier otro medio procesable de almacenamiento de datos 3.9. Los equipos o sistemas electrónicos de registro fiscal y sus respectivos registros 3.10. Además de la documentación comprobatoria de los asientos respectivos 3.11. Así como toda la documentación e información relacionada con el cumplimiento de las disposiciones fiscales 3.12. La que acredite sus ingresos y deducciones 3.13.Y la que obliguen otras leyes 3.14. Los avisos o solicitudes de inscripción al registro federal de contribuyentes, así como su documentación soporte (Art. 33 apartado A, fracción II) 3.15. Las declaraciones anuales, informativas y de pagos provisionales, mensuales, bimestrales, trimestrales o definitivos (Art. 33 apartado A, fracción III) 3.16.Las acciones, partes sociales y títulos de crédito en los que sea parte el contribuyente 3.17. La documentación relacionada con la contratación de personas físicas que presten servicios personales subordinados, así como la relativa a su inscripción y registro o avisos realizados en materia de seguridad social y sus aportaciones 3.18. La documentación relativa a importaciones y exportaciones en materia aduanera o comercio exterior 3.19. Comprobar el cumplimiento de los requisitos relativos al otorgamiento de estímulos fiscales y de subsidios 3.20. El control de los donativos de los bienes recibidos por las donatarias autorizadas en términos de la LISR CAPITULO IV. LOS REGISTROS CONTABLES 1. Requisitos de los asientos contables 2. Requisitos establecidos por el RCFF 3.Cinco días para hacer los registros 4. Registros cronológicos y descriptivos 5. Relacionar los folios con la póliza 6. Identificación de las inversiones y su deducción 7. Relacionar los saldos con las operaciones 8.Formulación de estados financieros 9. Relacionar balance general 10. Restitución de IVA e IEPS 11. Estímulos y subsidios fiscales 12. Control de inventarios 13. Asientos en español y moneda nacional a. Plasmarse en idioma español b. Consignar los valores en moneda nacional 14. Centros de costos 15. Operaciones de contado, crédito, parcialidades, etcétera 16. Conciliación aritmética y contable 17. Control de inventarios 18.Arrendamiento financiero 19. Control para donatarias autorizadas 20. Identificación del IVA con actos gravados, exentos o mixtos 21. Contabilidad electrónica a. Los registros contables 22. Publicación de los estados financieros en materia mercantil 23. Dictamen financiero para entidades extranjeras 24. Dictamen financiero para entidades que emiten obligaciones CAPITULO V. CONSERVACION DE LA CONTABILIDAD 1.Plazo para conservar la contabilidad 2. Medios de conservación 2.1. Dónde conservar la contabilidad 2.2. Avisos de cambio de domicilio a. Medios de conservación de la contabilidad 3. Casos de destrucción, robo 4. La nube y la niebla CAPITULO VI. FECHAS DE CUMPLIMIENTO 1. Antecedentes 1.1. Entrada en vigor para entregar la información 1.2. Entrega del catálogo de cuentas 1.3. Entrega ordinaria de la balanza de comprobación 1.3.1. Personas morales 1.3.2. Personas físicas 1.3.3. Contribuyentes emisores de valores que coticen en las bolsas de valores 1.3.4. AGAPES 1.3.5. Balanza de cierre del ejercicio 1.4. Entrega de pólizas (Regla 2.8.1.6. y 2.8.1.7. RMF) 1.4.1. Plazo para la entrega de las pólizas CAPITULO VII. INFORMACION A ENTREGAR AL SAT 1. Catálogo de cuentas 1.1. Nomenclatura y características del archivo 2. Código agrupador de cuentas del SAT 3. Balanza de comprobación 3.1. Balanza de comprobación. Caso práctico 4. Información de las pólizas del período 5. Sello digital de la contabilidad electrónica 6. Catálogo de métodos de pago 7. Buzón tributario 8. Proveedor de certificación de recepción de documentos digitales CAPITULO VIII. ASPECTOS A CUIDAR EN MATERIA CONTABLE 1. La operación “carrusel” en la compra de comprobantes fiscales 1.1. El dinero reciclado 2. Los préstamos de socios, accionistas o terceros con ellos relacionados 2.1. Dividendos fictos 2.2. Conceptos no considerados como dividendos fictos 2.3. Otros puntos a cuidar CAPITULO IX. REVISIONES ELECTRONICAS 1. La contabilidad como prueba en contra del contribuyente CAPITULO X. INFRACCIONES Y DELITOS, SANCIONES PECUNIARIAS Y CORPORALES 1. Infracciones relacionadas con la contabilidad Consideraciones 2. Delitos y penas relacionados con la contabilidad 3. Infracciones relacionadas con el envío de la contabilidad APENDICE I. JURISPRUDENCIAS EN MATERIA DE CONTABILIDAD ELECTRONICA REFERENCIAS DOCUMENTALES LEGISLATIVAS PAGINAS WEB CONSULTADAS BIBLIOGRAFICAS
Download or read book Value Chain Finance written by Lucian Peter Christoph Peppelenbos and published by Kit Pub. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Chain Finance is a solution to such dilemmas.
Download or read book Benchmarking Water Services written by Enrique Cabrera Jr and published by IWA Publishing. This book was released on 2011-03-01 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Benchmarking has become a key tool in the water industry to promote and achieve performance targets for utilities. The use of this tool for performance improvement through systematic search and adaptation of leading practices, has expanded globally during the past decade. Many ongoing projects worldwide aim to address different needs and objectives, in varying contexts, with outstanding results and impact. Benchmarking Water Services provides valuable information to everyone interested in benchmarking in the water industry. The text is aimed at utilities considering joining a benchmarking project, experienced practitioners in charge of organizing a benchmarking exercise, consultants, regulators and researchers. The document is presented with a clear practice oriented approach and can be used as a how-to-benchmark guide presented from different perspectives (participants, organizers, supervising bodies). Readers will gain practical insight on real life benchmarking practices and will benefit from the experiences gained in some of the leading benchmarking projects of the water industry (including the IWA-WSAA benchmarking efforts, the European Benchmarking Co-operation and the several benchmarking projects carried out in Austria and Central Europe). The manual also presents the new IWA Benchmarking Framework, which aims to harmonize the terms used to describe benchmarking and performance indicators practices in the water industry, guaranteeing a more fluent and efficient communication. This Manual of Best Practice is edited by the IWA Specialist Group on Benchmarking and Performance Assessment, and co-published by AWWA and IWA Publishing. Praise for Benchmarking Water Services: "The continual trend of conceptual to specifics throughout the book provides for an educational experience each time the book is either casually perused or carefully studied." "The authors (Cabrera, Haskins and Fritiz) diligently pursue the focus of improvement." "Benchmarking Water Services is an in depth and practical ‘must have’ guide for any utility currently engaged in or planning to develop a benchmarking process" - Gregory M. Baird (2012) Benchmarking: An International Journal 19:2. More information about the book can be found on the Water Wiki in an article written by the author: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/TheNewIWABenchmarkingFramework A Spanish language version of this book is available as a free eBook: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/eBookTitlesfromIWAPublishingFreetoDownload-Volume2#HBenchmarkingParaServiciosdeAgua
Download or read book Improving Financial Literacy Analysis of Issues and Policies written by OECD and published by OECD Publishing. This book was released on 2005-11-10 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the different types of financial education programmes currently available in OECD countries, evaluates their effectiveness, and makes suggestions to improve them.
Download or read book The Economic Effects on Lessees of FASB Statement No 13 Accounting for Leases written by A. Rashad Abdel-Khalik and published by . This book was released on 1981 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Toward a New International Financial Architecture written by Barry J. Eichengreen and published by Peterson Institute for International Economics. This book was released on 1999 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Introduction-2. Summary of recommendations-3. Standars for crisis prevention-4. Banks and capital flows-5. Bailing in the private sector-6. What won't work-7. What the IMF should do (and what we should do about the IMF).
Download or read book The Spanish Fiscal Transition written by Sara Torregrosa Hetland and published by Springer Nature. This book was released on 2021-09-18 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.
Download or read book Tierra Vacante en Ciudades Latinoamericanas written by Nora Clichevsky and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vacant urban land--the product of land market activity, the actions of private agents, and the policies of public agents--is an important challenge for policy makers. Vacant lots on the urban fringe and in central and interstitial areas have affected growth patterns in Latin America. Contributors to this book analyze the problems and opportunities related to vacant urban land in five cities: Buenos Aires, Argentina; Rio de Janeiro, Brazil; Quito, Ecuador; Lima, Perú; and San Salvador, El Salvador.
Download or read book Child Friendly Schools Manual written by and published by UNICEF. This book was released on 2009 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Child-Friendly Schools (CFS) Manual was developed during three-and-a-half years of continuous work, involving the United Nations Children's Fund education staff and specialists from partner agencies working on quality education. It benefits from fieldwork in 155 countries and territories, evaluations carried out by the Regional Offices and desk reviews conducted by headquarters in New York. The manual is a part of a total resource package that includes an e-learning package for capacity-building in the use of CFS models and a collection of field case studies to illustrate the state of the art in child-friendly schools in a variety of settings.
Download or read book The Oxford Handbook of Corporate Reputation written by Michael L. Barnett and published by Oxford University Press, USA. This book was released on 2012-07-19 with total page 523 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook offers a diverse set of scholarly perspectives on the nature of corporate reputation: what it is, where it comes from, and how it may be managed to create and protect corporate as well as societal value. Written and organized in an accessible way, it assesses the current state of the field and provides guidance for future research.
Download or read book Governing the Metropolis written by Eduardo Rojas and published by David Rockefeller Center for Latin American Studies. This book was released on 2008 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores key metropolitan management issues, presents practical principles of good governance as they apply to the metropolis, and unfolds cases of institutional and programmatic arrangements to tackle such issues.
Download or read book Employment in Metropolitan Areas written by United States. Bureau of Labor Statistics and published by . This book was released on 1947 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disabled Widows written by Donald T. Ferron and published by . This book was released on 1972 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report and compilation of statistical tables resulting from a survey of the handicapped (disabled person), undertaken in 1966 by the social security administration, on demographic aspects and health-related characteristics of handicapped widowed married women in the USA, together with information on their eligibility to receive disability benefits.
Download or read book Consumer Action Handbook 2010 Edition written by U.S. Services Administration and published by GPO FCIC. This book was released on 2010 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Use this guide to get help with consumer purchases, problems and complaints. Find consumer contacts at hundreds of companies and trade associations; local, state, and federal government agencies; national consumer organizations; and more.
Download or read book The Migration Conference 2019 Book of Abstracts and Programme written by Fethiye Tilbe and published by Transnational Press London. This book was released on 2019-06-08 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: We’re pleased to welcome you to the Department of Political Science at the University of Bari “Aldo Moro” for the 7th Migration Conference. The conference is the largest scholarly gathering on migration with a global scope. Human mobility, economics, work, employment, integration, insecurity, diversity and minorities, as well as spatial patterns, culture, arts and legal and political aspects appear to be key areas in the current migration debates and research. Throughout the program of the Migration Conference you will find various key thematic areas covered in 598 presentations by 767 contributors coming from all around the world, from Australia to Canada, China to Colombia, Brazil to Korea, and South Africa to Norway. We are proud to bring together experts from universities, independent research organisations, governments, NGOs and the media. We are also proud to bring you opportunities to meet with some of the leading scholars in the field. This year invited speakers include Fiona B. Adamson, Markus Kotzur, Philip L. Martin, Karsten Paerregaard, Ferruccio Pastore, Martin Ruhs, Jeffrey H. Cohen, and Carlos Vargas Silva. Although the main language of the conference is English, this year we will have linguistic diversity as usual and there will be presentations in French, Italian, Spanish and Turkish. We have maintained over the years a frank and friendly environment where constructive criticism foster scholarship, while being nice improves networks and quality of the event. We hope to continue with this tradition and you will enjoy the Conference and Bari during your stay. We thank all participants, invited speakers and conference committees for their efforts and contribution. We also thank many colleagues who were interested in and submitted abstracts but could not make it this year. We are particularly grateful to hundreds of colleagues who served as reviewers and helped the selection process. We also thank to those colleagues who organised panels and agreed to chair parallel sessions over three days. We reserve our final thanks to the team of volunteers whose contributions have been essential to the success of the conference. In this regard, special thanks are reserved for our volunteers and team leaders Rosa, Alda, Franco, and Aldo from the University of Bari, Tuncay and Fatma from Regent’s University London, Fethiye from Namik Kemal University and Vildan from Galatasaray University, Ege from Middle East Technical University, Mehari from Regent’s University London, and Gizem from Transnational Press London. Our final thanks are reserved for the leaders of the University of Bari “Aldo Moro” and the Department of Political Science, President of Puglia Regional Administration and Mayor of City of Bari for hosting the Conference and for their generous support in enriching the Conference programme. Please do not hesitate to get in touch with us through the conference email ([email protected]). Ibrahim Sirkeci and Michela C. Pellicani The Migration Conference Chairs The Migration Conference 2019 The Migration Conference is a global venue for academics, policy makers, practitioners, students and everybody who is interested in intelligent debate and research informed discussions on human mobility and its impacts around the world. The Migration Conference 2019 is the 7th conference in the series and co-organised and hosted by the University of Bari “Aldo Moro”, Italy and Transnational Press London. The Migration Conferences were launched at the Regent’s Centre for Transnational Studies in 2012 when the first large scale well attended international peer-reviewed conference with a focus on Turkish migration in Europe in Regent’s Park campus of Regent’s University London. The migration conferences have been attended by thousands of participants coming from all around the world in London (2012), London (2014), Prague (2015), Vienna (2016), Athens (2017), Lisbon (2018), and Bari (2019).
Download or read book Penal Populism written by John Pratt and published by Routledge. This book was released on 2007-02-12 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the USA, in many Western countries over the last decade, prison rates have increased while crime rates have declined. This key book examines the role played by penal populism on this and other trends in contemporary penal policy.