This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990's, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay.
There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth.
This book addresses a longstanding issue that emerged fifty years ago and continues to persist- the lack of an accounting and reporting system for financial sustainability.
Spätestens mit der Einführung der sogenannten "Hartz-Reformen", der "Agenda 2010" und der "Politik des Förderns und Forderns" ist die Kritik am deutschen Sozialstaat unüberhörbar geworden.
International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries.
The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions.
Chapter 1 - In accordance with the authority conferred by the Chief Financial Officers Act of 1990, GAO annually audits IRS's financial statements to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting.
This book reveals how to create efficient institutions and coordinate policy on a transnational scale to ensure that European Union integration can best meet social needs.
This book reveals the surprising role that credit, money created ex nihilo by financiers, played in raising the British government's war loans between 1793 and 1815.
A century ago, John Maynard Keynes entered the Treasury to serve his country during the First World War, but as is well known, appalled by the terms of the end-of-war Treaty of Versailles, he abandoned the British delegation, outlining the predictable adverse results in the Economic Consequences of the Peace, published in 1919.
Advances in Accounting Behavioral Research is a publication of emerging theory, methods, and practical applications for behavioral research within accounting and auditing.
Now in its third edition, Cost-Benefit Analysis has been updated, offering readers the perfect introduction to project, programme and policy appraisal using basic tools of financial and economic analysis.
This book provides a comprehensive overview for various segments of the global credit default swap (CDS) markets, touching upon how they were affected by the recent financial turmoil.
The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "e;solutions"e; embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930.
First Published in 1960, Nationalized Industry and Public Ownership is concerned with the state of nationalized industries in Britain in the context of the wider sphere of public enterprise in the world.
This book seeks to enhance understanding of the impacts of project setup and its implementation environment on project performance by leveraging information from the study of a rich set of European transport infrastructure project cases.
This edited collection uses a history of economic thought perspective to explore the evolving role of Latin America within the context of globalization.
This book uses a revised version of Kingdon's multiple-streams framework to examine health financing reforms in China, Hong Kong, Taiwan, and the Republic of Korea (ROK) as well as long-term care insurance (LTCI) reforms in Japan and Singapore.
For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board.
Computational design has become widely accepted into mainstream architecture, but this is the first book to advocate applying it to create adaptable masterplans for rapid urban growth, urban heterogeneity, through computational urbanism.
Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.
Using a variety of theoretical frameworks drawn from the social sciences, the contributions in this edited collection offer a critical perspective on the dominant paradigms used in contemporary financial activities.
Originally published in 2011, this volume examines the Enron-era scandals and several corporate governance issues that were raised as a result of these scandals.
The first edition of Applied Health Economics did an expert job of showing how the availability of large scale data sets and the rapid advancement of advanced econometric techniques can help health economists and health professionals make sense of information better than ever before.
Money and Schools explains and demonstrates the relationship between money and equality of educational opportunity in a way that is clear, precise, and engaging.
This edited book provides a contemporary, critical and thought-provoking analysis of the internal and external threats to Western multilateral development finance in the twenty-first century.