Download or read book CULTURA un impresa written by Marzia Capannolo and published by Ideaxs srl. This book was released on 2014-03-03 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arte e artigianato, due mondi confinanti, spesso coincidenti, e comunque sempre in dialogo, sono i motori dell'industria della cultura e giocano un ruolo fondamentale nel rilancio del sistema produttivo. Se adeguatamente incentivati, possono incidere profondamente sull'economia del territorio e quindi delle aziende che vi operano.

Download or read book Accounting Regulation in Europe written by S. McLeay and published by Springer. This book was released on 1999-04-19 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

Download or read book Financial Accounting Financi le rapportering written by and published by Wolters Kluwer Belgium. This book was released on with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

Download or read book I contratti di compravendita nazionali ed internazionali written by Renzo Pravisano and published by IPSOA. This book was released on 2010-11-05 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: I contratti di compravendita mirano a definire le più importanti decisioni di gestione delle imprese commerciali. Assumono particolare importanza non solo sotto il profilo della corretta e completa stesura, ma anche per tutti gli adempimenti successivi che possono riguardare i settori della logistica aziendale, attraverso il ricevimento o l’invio del materiale oggetto del contratto, la contabilità e l’amministrazione, nella fase dell’emissione e/o ricevimento della documentazione contabile e del controllo dei documenti ricevuti e/o emessi, e per il settore finanziario, con il controllo delle relative movimentazioni finanziarie. Nel commercio internazionale, sia comunitario che con Paesi terzi, tali contratti mirano anche a regolamentare le operazioni e la documentazione internazionale, con particolare riferimento a quella doganale, di conformità, di origine dei beni oggetto di compravendita. Il testo tratta in forma distinta e completa i seguenti argomenti: Contratti di compravendita nazionali, Contratti di compravendita internazionali, Convenzione delle Nazioni Unite in materia di compravendita dei beni fungibili Vengono inoltre analizzati gli aspetti giuridici in materia di contratti e sono riportati i fac-simili dei contratti di compravendita. Nelle parti concernenti i contratti sono stati esaminati gli aspetti giuridici commerciali, fiscali e doganali, nonché tutta la documentazione aziendale e contabile necessaria per la conclusione di ogni singolo affare, al fine di offrire al lettore una valutazione completa sull’argomento. È stata inserita una parte con la Convenzione delle Nazioni Unite in materia di contratti di compravendita internazionale con la traduzione, non ufficiale, in italiano dei vari articoli, e con l’esposizione sintetica delle principali sentenze. Il formulario è stato redatto per fornire agli Operatori una base di partenza per la redazione dei contratti, nelle loro varie tipologie giuridiche e commerciali. STRUTTURA Parte Prima- Aspetti giuridici in materia di contratti 1. Nozioni giuridiche generali in materia di contratti commerciali 2. I contratti internazionali 3. I principi UNIDROIT in materia di contratti commerciali inter-nazionali 4. Profili fiscali in materia di contratti 5. I contratti nel diritto e nella pratica contabile Parte Seconda- I contratti di compravendita nazionali 6. I contratti di compravendita nazionali: aspetti giuridici 7. I contratti di vendita di beni mobili 8. Vendita a termine di titoli di credito 9. Vendita di beni immobili 10. I contratti affini alla vendita 11. Aspetti fiscali dei contratti di compravendita nazionali 12. Aspetti contabili sui contratti di vendita Parte terza -I contratti di compravendita internazionali 13. Caratteri generali in materia di contratti internazionali di vendita 14. I contratti relativi agli scambi in compensazione 15. Il contratto di consignement stock 16. Contratti internazionali di investimento Parte quarta - la convenzione Onu in materia di contratti di com-pravendita di beni fungibili e Incoterms 2000 17. La convenzione di Vienna sui contratti di vendita internaziona-le dei beni mobili 18. La convenzione delle nazioni unite sulla vendita internaziona-le di beni mobili 19. I termini di resa internazionali Incoterms 2000 Appendice – Fac-simile contratti

Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1977 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Statements in the United States of America written by Giorgio Castoldi and published by Youcanprint. This book was released on 2015-11-12 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profili giuridici ed economici del bilancio d'esercizio delle società di capitali (corporations) operanti negli Stati Uniti d'America. Vengono delineate le norme federali e statali applicabili, i principali principi contabili U.S. Gaap, e le problematiche che si riscontrano tra le società quotate (public company) e società non quotate. Inoltre viene trattato il bilancio d'esercizio, nell'Unione Indiana, la Rep. Popolare Cinese e la Svizzera. Legal and economic profile of the financial statements about the corporations operating in the United States of America . This book outline the applicable federal and state Acts, Statutes and regulations, the main US GAAP accounting standards, and the problems that exist between the listed companies (public company) and non-listed companies . Also it is outlined the financial statements in the Indian Union, in the Popular Rep. of China and Switzerland.

Download or read book Who s who in Italy written by and published by . This book was released on 2001 with total page 988 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Download or read book The Determination of Corporate Taxable Income in the EU Member States written by Dieter Endres and published by Kluwer Law International B.V.. This book was released on 2007-01-01 with total page 850 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses whether elements of the international financial reporting standards (IFRS) meet the requirements of potential common European tax accounting rules. The analysis is based on general principles of taxation and on a comprehensive comparative survey of selected IFRS and tax accounting rules for all 25 EU member states (conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers). It concludes that, in principle, there is no irresolvable conflict between IFRS and the current tax accounting rules in the member states. After an introduction the book considers the general principles of taxation, followed by a comparative survey of IFRS and tax accounting rules in the EU member states, including taxation of corporations, determination of income, recognition, initial measurement, subsequent measurement, and special areas: pensions, leasing, treatment of domestic and foreign losses, and group taxation. Then follows an analysis of common and fundamental accounting principles, including conceptual accounting principles, accrual principles, treatment of losses, and definition of a group and consolidation. The appendices show how each country computes taxable income and grants tax incentives.

Download or read book The Fifth International Congress on Accounting 1938 written by Various and published by Routledge. This book was released on 2020-09-04 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1986, collects together the papers presented at the Fifth International Congress on Accounting in 1938. Cutting edge research at the time, these analyses now form an integral part of the history of accounting.

Download or read book Accounting in France RLE Accounting written by Yannick Lemarchand and published by Taylor & Francis. This book was released on 2014-04-03 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.

Download or read book New Public Management NPM and the Introduction of an Accrual Accounting System written by Adriana Bruno and published by Springer Nature. This book was released on 2020-09-22 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice for government? This book analyzes the initial stage of development of an accrual accounting system in the context of regional government in Italy. It presents the accrual accounting system as a new technology and contributes to understanding of neutral tools involved in a public sector reform.

Download or read book SEC Accounting Guide written by and published by . This book was released on 1985 with total page 1418 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting and Financial System Reform in Eastern Europe and Asia written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

Download or read book Securities and Exchange Commission Report to Congress on the Accounting Profession and the Commission s Oversight Role written by United States. Securities and Exchange Commission and published by . This book was released on 1978 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Citt e guerra difese distruzioni permanenze delle memorie e dell immagine urbana Tomo II tracce e patrimoni written by Maria Ines Pascariello and published by FedOA - Federico II University Press. This book was released on 2023-12-31 with total page 1178 pages. Available in PDF, EPUB and Kindle. Book excerpt: [Italiano]: In un momento così significativo per la storia europea e mondiale, questo volume vuole essere la raccolta di riflessioni scientifiche condotte sui rapporti tra le scelte politiche, le azioni militari e la fisionomia delle città e del paesaggio urbano, sull’evoluzione delle strutture e delle tecniche di difesa, sulla rappresentazione della guerra e dei suoi effetti sull’immagine urbana, sul recupero delle tracce della memoria cittadina. Da una parte il campo delle Digital Humanities apre nuove prospettive per studiare l'immagine della città prima, durante e dopo la guerra, dall’altro le tecnologie digitali impegnano studiosi e ricercatori di varie discipline: in particolare nell’ambito del disegno viene esplorato il ruolo della rappresentazione nella formulazione dei progetti urbani di difesa e nella documentazione degli eventi bellici e delle tracce lasciate dai conflitti, mentre nell’ambito del restauro vengono approfondite le sfide teoriche e pratiche imposte dai danni arrecati dai conflitti ai centri storici, passando in rassegna casi studio, soluzioni e dibattiti relativi alla conservazione del patrimonio urbano coinvolto in azioni di guerra, con un'attenzione particolare all'identità e alla memoria collettiva./[English]: At such a significant moment in European and world history, this volume aims to be a collection of scientific reflections about the relationships between political choices, military actions and the physiognomy of cities and the urban landscape, about the evolution of defence structures and techniques, about the representation of war and its effects on the urban image, and about the recovery of the traces of city memory. On the one hand the field of Digital Humanities opens up new perspectives to study the image of the city before, during and after the war, on the other hand digital technologies engage academics and researchers from various disciplines: In particular, in the area of drawing, the role of representation in the formulation of urban defence projects and in the documentation of wartime events and the traces left behind by conflicts is explored, while in the area of conservation, the theoretical and practical challenges imposed by the damage caused by conflicts to historic centres are explored, reviewing case studies, solutions and debates relating to the conservation of urban heritage involved in wartime actions, with a focus on identity and collective memory.