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Accountants use equations throughout their professional career. Some of these equations are quite simple; the basic assets are equal to liabilities and owners' equity is the theoretical underpinning of double-entry bookkeeping. Others are more complex in nature and are used to calculate the internal rate of return, present value of cash flows, and various functions to calculate the fair value of assets. Having a chart available that provides some...
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Cost accounting allows managers to compare actual costs to budgeted costs incurred during each stage of the manufacturing or production process. Managers may switch from one supplier of raw materials to another or alter their hourly wages based on the information that cost accounting provides. A chart showing the five different components of cost accounting allows accounting personnel to evaluate which method they want to use to calculate, report,...
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Español
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De la amnistía al acoso a las cuentas opacas. El pasado 30 de noviembre acabó el plazo para regularizar cuentas y bienes opacos en la amnistía fiscal. Durante los últimos días se produjo la avalancha de regularizaciones que vaticinó Hacienda, la gran mayoría, según refrendan los asesores fiscales, de dinero negro. Finalizó así una de las medidas más polémicas del Gobierno de Rajoy, que Hacienda lanzó con los Presupuestos de 2012 el pasado...
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La mayor parte de start up creadas por innovadores identifican los sectores de futuro en los que se concentran los nuevos negocios. También generan otros perfiles profesionales. Se trata de oportunidades de trabajo diferentes para aquellos que entienden que en la búsqueda de un puesto ya no valen las soluciones de siempre, ni el recurso a las empresas clásicas.
El mercado laboral de nuestros días demanda perfiles que puedan innovar y que conviertan...
5) Philippines: Management of Contingent Liabilities Arising from Public-Private Partnership Projects
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English
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Given the rapid growth of the public-private partnership program (PPP), the Philippine government has initiated reforms to strengthen the framework for managing contingent liabilities arising from PPP projects. This study shows that major directions requiring further effort include (i) better pricing of government guarantees, (ii) adoption of methodology for quantification of contingent liabilities, (iii) setting prudential limits on PPP contingent...
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Español
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Obtener financiación es uno de los grandes retos para los emprendedores que desean llevar a cabo su propio negocio. EXPANSIÓN ha reunido 185 ayudas identificadas por Comunidades Autónomas que te servirán para poner en marcha tu idea. Se trata de subvenciones a fondo perdido, financiación bonificada, ayudas a la contratación de personal, formación, apoyo a I+D, asesoría y hasta el alquiler de un local a un buen precio.
Además, aquí podrás...
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Have you ever wondered whether you could start your own successful business, from the bush?
But figured you were:
• Too small - to be taken seriously
• Too remote - without any business connections
• Too busy - that you couldn't fit the work in around family, farm or other commitments
Or you feel you are:
• Not confident enough
• Not flashy enough
• Not 'clever' enough
• Not experienced enough
• Not skilled enough
Many rural, regional...
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Fiji's financial reforms were disrupted by the coup of 2000. Since then, Fiji has initiated more targeted reforms. This report, for which work commenced in January 2016, documents the country's financial management systems covering budgeting, funds flow, accounting and reporting, and auditing systems. It provides insights into Fiji's internal control systems, staffing resource capacity, and information technology structure. The intent is to give project...
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Corporate Disasters: What Went Wrong and Why profiles the biggest corporate mistakes or misdeeds throughout history -- covering the people, the times, the decisions made. This volume covers Financial Reporting Flaws. Each essay puts the business and its operators in the context of its own time, explaining the market, social, and technology forces at play, and each explores the key make-or-break decisions that led to disaster.
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Français
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Pour la première fois, un collectif consacré aux associations de fait.
Retrouvez dans cet ouvrage les chapitres suivants :
- « Les associations de fait : quel poids économique ? » par Michel Marée et Sybille Mertens.
- « L'association de fait : notion, régime juridique et conséquences de l'absence de personnalité morale » par Michel Coipel.
- « Des raisons de fonctionner en association de fait » par Pierre Georis.
- « Le fonctionnement...
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The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal...
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English
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The People's Republic of China (PRC) has a long and successful record of poverty reduction. As incomes rise, the PRC's new poverty reduction strategy needs to treat poverty as multidimensional, reinvigorate rural development, develop an integrated rural-urban poverty strategy, and include the vulnerable segments of the population in poverty policy. This report delves into the questions: how much fiscal support is, needed to finance social services...
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