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Books on the topic 'Regime of Accounting'

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Published: 4 June 2021
Last updated: 8 February 2022

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1

Gualazzi, Eduardo Lobo Botelho. Regime jurídico dos tribunais de contas. São Paulo, SP, Brasil: Editora Revista dos Tribunais, 1992.

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2

Portugal. Regime da administração financeira do estado. Lisboa: Vislis Editores, 2003.

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3

National Institute of Public Finance and Policy (India), ed. The Indian currency regime and its consequences. New Delhi: National Institute of Public Finance and Policy, 2007.

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4

Ajay, Shah, and National Institute of Public Finance and Policy (India), eds. Does the currency regime shape unhedged currency exposure? New Delhi: National Institute of Public Finance and Policy, 2007.

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5

Galinovskaya, Elena, Elena Boltanova, Gennadiy Volkov, Galina Vyphanova, I. Ignat'eva, N. Kichigin, E. Kovaleva, et al. Zones with special conditions of use of territories (problems of the establishment and implementation of the legal regime). ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080400.

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The peculiarities of the modern spatial development necessitated the development of organizational, managerial and legal measures to reduce the risks of neighbourhood objects that have a negative impact on humans and the environment, as well as to strengthen the protection of especially dangerous or sensitive objects. Introduction to the Land code of the Russian Federation the concept of "zones with special conditions of use of territories" is one of the promising solutions to the above tasks and is aimed at ensuring sanitary and epidemiological welfare of the population, industrial safety, safety in operating all types of transport, defence and state security, environmental protection etc. The Handbook describes the concept and the legal nature of the zones with special conditions of use of territories as a new category, which should become a full part of fur- the mechanism of the land law regulation. Describes the evolution of national legislation on conservation and protection zones, the analysis of the regulation of similar zones in foreign legislation. Special attention is paid to General issues of the legal regime of these zones, the specifics of their establishment and accounting. Researched legal requirements for the adherence of all types of zones with special conditions of use. For practitioners and specialists in the field of state and municipal administration, scientific workers and lecturers of higher and secondary professional educational institutions, students, graduates, and also for a wide range of readers.
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6

United States. Government Accountability Office. Foreign regimes' assets: The United States faces challenges in recovering assets, but has mechanisms that could guide future efforts : report to congressional requesters. Washington, D.C: GAO, 2004.

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7

Cruselles, Enrique. Los comerciantes valencianos del siglo XV y sus libros de cuentas. Castelló de la Plana: Publicacions de la Universitat Jaume I, 2007.

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8

United States. General Accounting Office. Accounting and Information Management Division. Forest Service: Funding allocations to Region 4. Washington, DC (P.O. Box 37050, Washington 20013): The Office, 2000.

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9

Office, General Accounting. Water resources: Problems in managing disposal of material dredged from San Francisco Bay : report to congressional requesters. Washington, D.C: The Office, 1989.

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10

Office, General Accounting. Water resources: Corps of Engineers' drought management of Savannah River projects : report to the Honorable Butler Derrick, House of Representatives. Washington, D.C: The Office, 1989.

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11

Office, General Accounting. Water resources: Corps of Engineers' inspections of West Williamson Flood Wall Project : report to the Honorable Robert C. Byrd, U.S. Senate. Washington, D.C: The Office, 1989.

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12

Office, General Accounting. Water resources: Issues concerning the Arkansas River Basin operation plan : report to the chairman, Environment, Energy, and Natural Resources Subcommittee, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1988.

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13

Office, General Accounting. Water resources: Corps lacks authority for water supply contracts : report to congressional requesters. Washington, D.C: The Office, 1991.

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14

Office, General Accounting. Water resources: Delaware River Basin Commission's management of certain water activities : report to the Honorable Peter H. Kostmayer, House of Representatives. Washington, D.C: The Office, 1986.

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15

Office, General Accounting. Water resources: The Corps of Engineers' revised review process for proposed civil works projects : report to congressional requesters. Washington, D.C: The Office, 1990.

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16

Office, General Accounting. Water resources: Evaluation of erosion problems on upper Missouri River : briefing report to the chairman, Committee on Environment and Public Works, U.S. Senate. Washington, D.C: The Office, 1988.

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17

Office, General Accounting. Water resources: Costs of the Fountain Valley Authority pipeline : report to congressional requesters. Washington, D.C: The Office, 1988.

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18

Office, General Accounting. Water resources: Corps of Engineers' transfer of three townsites : briefing report to the chairman, Committee on Environment and Public Works, U.S. Senate. Washington, D.C: The Office, 1988.

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19

R, Doty James, and Practising Law Institute, eds. Living with the new corporate governance & disclosure regime. New York, N.Y: Practising Law Institute, 2003.

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20

Electricity disclosure guidelines: Guidelines on business procedures to assist : electricity distributors comply with the information disclosure regime. Wellington: Energy Policy Group, Energy and Resources Division, Ministry of Commerce, 1994.

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21

Stanley, Keller, and Practising Law Institute, eds. Understanding the new disclosure & corporate governance regime: A satellite program. New York, N.Y: Practising Law Institute, 2002.

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22

Rationale for financial performance measures in the electricity information disclosure regime: Including use of optimised deprival values and avoidance of double counting of asset related expenses : a report to Energy Policy Group, Energy & Resources Division, Ministry of Commerce. [New Zealand]: The Group, 1994.

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23

O'Sullivan, Bob, and Charlotte Streck. A Jigsaw Waiting to be Assembled? Edited by Kevin R. Gray, Richard Tarasofsky, and Cinnamon Carlarne. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780199684601.003.0025.

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This chapter describes the current treatment of the land-use sector under the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol. It discusses how various financial incentive and accounting frameworks can complement each other under a future climate treaty. Despite recognizing the importance of forestry and agriculture, the climate change regime has failed to formulate incentives to encourage mitigation in the land-use sector while maintaining the ecological and social functions of landscapes. Unfortunately, the UNFCCC and the Kyoto Protocol only formulate a fragmented set of rules, incentives, and obligations. The Protocol considers forest emissions in developed countries, but fails to create incentives for the sector’s highest emissions reduction and carbon storage potential in developing countries. This phenomenon highlights the importance of a new future climate treaty. Its discussion creates an integrated accounting and incentive framework that facilitates the formulation of robust and complementary adaptation and mitigation strategies.
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24

M, McInnes W., Pierpoint Jacky, and Institute of Chartered Accountants in England and Wales. Centre for Business Performance., eds. The management commentary: Comparing narrative outcomes from alternative regulatory regimes, a report. London, 2008.

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25

Menon, Ashok, Olga Lavryk, Haris A. Khwaja, John R. Bartholomew, and Zubaidah Nor Hanipah. Thromboembolic Complications after Bariatric Surgery. Edited by Tomasz Rogula, Philip Schauer, and Tammy Fouse. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780190608347.003.0012.

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Venous thromboembolism (VTE) is a major cause of early death after bariatric surgery, even in the laparoscopic era, accounting for up to a third of early deaths. While risk factors associated with the development of postoperative VTE in nonbariatric surgery are relevant in bariatric patients, it is now clear that both obesity and obesity-related diseases, such as obesity hypoventilation syndrome, pose an additional risk. Attempts have been made to standardize VTE prophylaxis for patients undergoing bariatric surgery, and early ambulation, mechanical compression devices, chemoprophylaxis, and inferior vena cava filters have all been studied extensively. However, the relative lack of high-quality evidence from randomized trials means that a consensus about what constitutes an ideal VTE prophylaxis regime has not yet been achieved.
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26

Global Governance in Accounting: The Convergence of Regimes in the OECD (Transformations of the State). Palgrave Macmillan, 2007.

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27

George, Walker, Purves Robert, and Blair Michael. Part III Financial Sectors and Activities, 23 Islamic Financial Services. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198793809.003.0023.

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This chapter discusses the regulatory regime for Islamic financial services. It begins by providing a background on Islamic finance firms (IFFs), which are governed by the Shari'a, and the services they offer. It then considers the scope and limits of Islamic financial services regulation before analysing the regulation of IFFs in the UK by the Financial Conduct Authority and the Prudential Regulation Authority as well as the regulation of Islamic capital markets. It also looks at international bodies that have been established to set and develop regulatory and Shari'a standards for IFFs, focusing in particular on the Accounting and Auditing Organisation for Islamic Financial Institutions and the Islamic Financial Services Board. The chapter concludes with an assessment of Islamic finance regulation in other jurisdictions; the legal effect of international standards on IFFs; Shari'a principles, including those relevant to Islamic finance; and the listing and public offer of Shari'a-compliant securities.
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28

Murphy, Brett, Andrew Edwards, CP (Mick) Meyer, and Jeremy Russell-Smith, eds. Carbon Accounting and Savanna Fire Management. CSIRO Publishing, 2015. http://dx.doi.org/10.1071/9780643108523.

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In the context of Australia’s developing carbon economy, fire management helps to abate emissions of greenhouse gases and is an important means of generating carbon credits. The vast high-rainfall savannas of northern Australia are one of the world’s most flammable landscapes. Management of fires in this region has the potential to assist with meeting emissions reduction targets, as well as conserving biodiversity and providing employment for Indigenous people in remote parts of Australia’s north. This comprehensive volume brings together recent research from northern Australian savannas to provide an internationally relevant case study for applying greenhouse gas accounting methodologies to the practice of fire management. It provides scientific arguments for enlarging the area of fire-prone land managed for emissions abatement. The book also charts the progress towards development of a savanna fire bio-sequestration methodology. The future of integrated approaches to emissions abatement and bio-sequestration is also discussed.
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29

Ibrahim, Nur Amali. Improvisational Islam. Cornell University Press, 2018. http://dx.doi.org/10.7591/cornell/9781501727856.001.0001.

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This book examines novel ways of being Muslim, where religious dispositions are achieved through techniques that have little or no precedent in classical Islamic texts or concepts. At the center of the book are rival groups of Indonesian student activists in Indonesia who are behaving in similarly experimental ways. Progressive Muslim activists are reading humanistic and social scientific books and engaging in satire to formulate an inclusive understanding of the religion, while conservative Islamists are using Western techniques of accounting and self-help to develop religious puritanism. These religious practices have been made possible by deposal of President Suharto's authoritarian New Order regime in 1998 and the subsequent adoption of democratic systems. At the same time, the Indonesian case study, which occurs in a heightened political context, brings into sharper relief processes happening in Muslim life everywhere. To be a practitioner of their religion, Muslims draw on not only their scriptures, but also the non-traditional ideas and practices that circulate in their society, which importantly include those that originate in the West. In the contemporary political discourse where Muslims are often portrayed as adversarial to the West, this story about flexible and creative Muslims is an important one to tell.
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30

Smith, Laura E. Accounting for variations in the commitment of national regimes to regional economic integration schemes in the Commonwealth Caribbean. 1994.

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31

Forest Service: Accounting treatment of roadbed costs. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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32

Effective Business Decisions. 2nd ed. McGraw-Hill, 2001.

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33

Vitória, André. Late Medieval Polities and the Problem of Corruption. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198809975.003.0006.

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This chapter explores how politics and private interest affected the anticorruption apparatus gradually put in place by French, English and Portuguese kings between 1250 and 1500. This apparatus was comprised of judicial prosecution and procedures for appointing and replacing officials, rules defining the duties and duration of office, improved record-keeping and accounting practices and mechanisms for administrative supervision. The chapter also argues that these royal regimes were structurally incapable of punishing and restraining corruption effectively and in a sustained manner, essentially because they could not control political society directly and because political constraints and their dependence on informal service often made a strict approach to corruption injudicious. Late medieval states, therefore, were confronted with the dilemma of having to fight corruption with inadequate means and without unduly disturbing the social and political equilibrium on which their authority depended.
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34

Gerber, David J. Competition Law and Antitrust. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198727477.001.0001.

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The more than 100 competition/antitrust laws around the world play major roles both at home and in other countries. They influence each other in ways that affect decisions everywhere. The book is a new kind of guide that makes this world accessible to anyone, anywhere. It provides a new set of tools to organize the vast amount of data about competition laws in ways that reveal what is happening and what is driving decisions. Using a global perspective, it defines competition law in a way that is applicable to all competition law systems and then examines competition law goals, methods, and institutions and the forces that drive them. It devotes an entire chapter each to US antitrust law and European competition law as well as sections for East Asian, Latin American, and developing country competition law patterns. It shows how competition law regimes relate to each other as parts of a global system with its own patterns and dynamics. Transnational public and private institutions, including law firms, management and economic consultancy firms, accounting firms, and others are part of this system. By combining clear analysis of the elements of individual regimes with the transborder forces that influence them, it gives lawyers, students, officials, and scholars the tools they need to understand and operate in this complex and often misunderstood world.
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35

Financial Report of the Director and Report of the External Auditor. 1 January 2020–31 December 2020. Pan American Health Organization, 2021. http://dx.doi.org/10.37774/9789275373620.

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During 2020, the Pan American Health Organization (PAHO) remained an authoritative voice for health in the Region, providing political, strategic, and technical guidance on responding to the COVID‐19 pandemic at the highest levels of government, non‐state actors, and the United Nations and Inter‐American systems. Through its technical cooperation, PAHO continues to be a catalyst to improve the health and well‐being of the peoples of the Americas, in collaboration with Member States and partners. This publication shows the financial position of PAHO for the 2020 financial reporting period. It contains PAHO’s Financial Statements as at 31 December 2020, and includes the External Auditor’s report and opinion on the Organization’s Financial Statements for 2020. The Financial Statements and Notes have been prepared in compliance with International Public Sector Accounting Standards and PAHO’s Financial Regulations and Financial Rules.
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36

Chubarova, Natalia, Yekaterina Zhdanova, Yelizaveta Androsova, Alexander Kirsanov, Marina Shatunova, Yulia Khlestova, Yelena Volpert, et al. THE AEROSOL URBAN POLLUTION AND ITS EFFECTS ON WEATHER, REGIONAL CLIMATE AND GEOCHEMICAL PROCESSES. LLC MAKS Press, 2020. http://dx.doi.org/10.29003/m1475.978-5-317-06464-8.

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The monograph is devoted to the study of atmospheric aerosol and its dynamics in the urban environment of Moscow megacity. Based on the AeroRadCity 2018-2019 complex experiment, composed of measurement campaign and numerical experiments using the COSMO-ART chemical transport model, a number of new results were obtained, which contributed to a deeper understanding of the gas-aerosol composition of the urban atmosphere, wet aerosol deposition with accounting of geochemical processes and aerosol radiative effects. Aerosol pollution in the Moscow region and its dynamics in the 21st century were estimated according to the aerosol retrievals using the MAIAC algorithm developed for the MODIS satellite instrument, and long-term AERONET measurements. The effects of aerosol on meteorological and radiative characteristics of the atmosphere were obtained from the numerical experiments with the COSMO model and long-term observations. The indirect aerosol effects on cloud characteristics and weather forecast were estimated.
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37

McCabe, Joshua T. The Fiscalization of Social Policy. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190841300.001.0001.

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This book challenges the conventional wisdom on American exceptionalism, offering the first and only comparative analysis of the politics of child and in-work tax credits. This comparative approach, analyzing the US, Canada, and the UK, upends everything we thought we knew about the politics of tax credits, accounting for both the timing of their development and the distribution of their benefits among families across liberal welfare regimes. Rather than attributing these changes to antiwelfare attitudes, mobilization of conservative forces, shifts toward workfare, or racial antagonism, the book argues that the growing use of tax credits for social policy was a strategic adaptation to austerity in all three countries but that the historical absence of family allowances in the US left the country with a policy legacy that institutionalized a distinct “logic of tax relief,” ensuring that the poorest American families would be ineligible for tax credits. Focusing on the twin puzzles of the growth and distribution of new tax credits across the three countries, the book explains both their convergence on the use of these tax credits and the US’ divergence from the UK and Canada on the distribution of these tax credits’ benefits.
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38

Grossman, Jonah, Tanzila Shams, and Cathy Sila. Neurological Complications of Infective Endocarditis. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780199937837.003.0167.

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Infective endocarditis is the fourth leading cause of life-threatening infections, accounting for 40,000 annual U.S. hospital admissions. Due to decline in rheumatic heart disease, a shift in causative organisms from viridans streptococci to S. aureus, Group D Streptococcus, and multidrug-resistant species has been observed. The spectrum of neurological complications ranges widely from cerebrovascular pathologies-including septic embolization, mycotic aneurysms, and intracerebral hemorrhages-to seizures, meningitis, cerebritis, and abscess. Transthoracic echocardiogram remains the standard for initial investigation whereas CT scans, MRI with DWI sequence, and cerebral angiograms are useful for exploring neurological complications. Antibiotic regimens, tailored to culprit organisms, should be initiated early after obtaining blood cultures and continued for 4 to 6 weeks. Antithrombotic treatment may pose increased risk for intracerebral hemorrhage, even in the absence of mycotic aneurysms (MA). Unruptured MA must be treated according to risk of rupture and overall health of the patient. MAs either at risk or previously ruptured should be secured by neurosurgical or endovascular means. Early cardiac surgery is a viable option for prevention of septic embolization for high-risk cardiac diseases such as perivalvular abscess and infection with resistant organisms, but may increase mortality rates for those with decompensated heart failure.
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39

Abi-Mershed, Osama, ed. Social Currents in North Africa. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190876036.001.0001.

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Social Currents in North Africa offers multidisciplinary analyses of social phenomena unfolding in the Maghreb today. The contributors analyze the genealogies of contemporary North African behavioral and ideological norms, and offer insights into post-Arab Spring governance and today's social and political trends. The book situates regional developments within broader international currents, without forgoing the distinct features of each socio-historical context. With its common historical, cultural, and socioeconomic foundations, the Maghreb is a cohesive area of study that allows for greater understanding of domestic developments from both single-country and comparative perspectives. This volume refines the geo-historical unity of the Maghreb by accounting for social connections, both within the nation-state and across political boundaries and historical eras. It illustrates that non-institutional phenomena are equally formative to the ongoing project of postcolonial sovereignty, to social construction and deployments of state power, and to local outlooks on social equity, economic prospects, and cultural identity. Scholars in the field of North African and Maghrebi studies were invited to working group meeting held by the Center for International and Regional Studies (CIRS), Georgetown University in Qatar, to reflect on their specialized disciplinary or methodological approaches to the region, and to comment on the overall validity of North Africa as a cohesive geo-historical unit for social scientific analysis.
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40

Keshav, Satish, and Alexandra Kent. Inflammatory bowel disease. Edited by Patrick Davey and David Sprigings. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199568741.003.0203.

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Inflammatory bowel disease (IBD) encompasses ulcerative colitis (UC) and Crohn’s disease (CD). Both conditions cause chronic relapsing inflammation in the gastrointestinal (GI) tract, but have different characteristics. UC causes diffuse mucosal inflammation limited to the colon, extending proximally from the anal verge, with the rectum involved in 95% of patients. UC is described in terms of the disease extent: proctitis (confined to the rectum), proctosigmoiditis (disease confined to the recto-sigmoid colon), distal disease (distal to the splenic flexure), and pan-colitis (the entire large intestine). The extent of disease can change, with proximal extension seen in approximately a third of patients with proctitis, although there is great variation between studies. CD causes inflammation that can affect the entire thickness of the wall of the intestine, and is not confined to the mucosa. CD can affect any part of the GI tract. The terminal ileum is affected in approximately 80% of cases, the colon in approximately 60% of cases, and the rectum and perianal region in approximately 40% of cases. CD is classified by location (ileal, colonic, ileocolonic, upper GI tract), by the presence of stricturing or penetrating disease, and by the age of onset (before or after the age of 40). Penetrating disease refers to the development of fistulae, which can lead to complications such as abscesses or perforations. An earlier age at onset is associated with more complicated disease. The diagnosis of UC or CD is established through a combination of clinical, endoscopic, radiological, and histological criteria rather than by any single modality. Occasionally, it is not possible to establish an unequivocal diagnosis of CD or UC in IBD, and a third category, accounting for nearly 10% of cases, is used, termed IBD unclassified.
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41

Office, General Accounting. Operation Desert Storm: Evaluation of the air war : report to Congressional requesters / United States General Accounting Office. Washington, D.C: The Office, 1996.

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42

Forest Service. Washington, D.C: The Office, 1996.

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43

Bicycle-sharing Systems across the United States of America. Organización Panamericana de la Salud, 2020. http://dx.doi.org/10.37774/9789275122143.

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A bicycle-sharing system, or “bike share,” is a program that distributes and organizes fleets of publicly shared bikes throughout a city or region for users to rent for transportation or recreation. Through single-use fees or membership plans, users are able to access bikes across each system’s designated service area. Bicycle-sharing programs have been delivering benefits of increased urban mobility, accessible recreation, and more sustainable transportation in more than 2,000 cities around the world. In the United States of America, bicycle-sharing systems are present within all 50 states and the District of Columbia. Spreading rapidly in a positive trend, expansions of existing bicycle sharing systems and implementation of new systems occur in the United States on a near-monthly basis. The first public bike-sharing system to be developed and implemented within the United States was SmartBike DC in 2008, which was later replaced by the Capital Bikeshare system in 2010. During 2010, four additional systems launched in the cities of Denver, Colorado; Des Moines, Iowa; and Minneapolis, Minnesota and on the campus of Washington State University in Pullman, Washington. By the end of 2018 there were nearly 250 municipalities (either cities or counties) with active bike-sharing systems that had been implemented within their jurisdictions. This publication summarizes the current landscape of bicycle-sharing systems across various municipalities and jurisdictions in the United States of America. The document is a comprehensive accounting of all presently-implemented systems with at least five stations and/or 20 bikes across the country. PAHO hopes this publication serves as a source of information for policymakers, community leaders, NGOs, and others who may be interested in implementing new bike shares or further developing existing systems. Resources in this document can help identify other cities or municipalities with similar objectives and/or comparable contexts in order to learn from each other’s actions, experiences, and challenges.
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44

Water resources: Corps' management of 1990 flooding in the Arkansas, Red, and White River basins : briefing report to the Honorable David Pryor, U.S. Senate. Washington, D.C: The Office, 1991.

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45

Water resources: Factors that lead to successful cost sharing in Corps projects : report to congressional requesters. Washington, D.C: The Office, 1993.

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46

Water resources: Local sponsors' views on Corps' implementation of project cost sharing : fact sheet for congressional requesters. Washington, D.C: The Office, 1991.

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47

Water resources: Corps' management of ongoing drought in the Missouri River Basin : report to congressional requesters. Washington, D.C: The Office, 1992.

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48

Water resources: Flooding on easement lands within the Red Rock, Iowa, Reservoir : report to congressional committees. Washington, D.C: The Office, 1994.

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49

Water resources: Highfield Water Company should not receive compensation from the U.S. Army : report to congressional committees. Washington, D.C: The Office, 1993.

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