Executive budget, state of South Carolina Fiscal Year 2016-17

Each year the Office of the Governor presents an Executive Budget to the General Assembly, consisting of a "complete and itemized plan of all proposed expenditures for each state department, bureau, division, officer, board, commission, institution, or other agency or undertaking."

Agency Accountability Report Fiscal Year 1996-97

The South Carolina State Ethics Commission reports to the Office of State Budget its annual accountability report that includes an organization chart, comparative summary of statistics, and report of programs of the Ethics Commission.

Elite Rugby Union Players Perceptions of Performance Analysis

This study provides an in depth insight into the current views and opinions of elite level rugby union players regarding the use of performance analysis as a tool for improving their own playing performance and in highlighting the strengths and weaknesses of upcoming opponents. A total of seventy-three elite level rugby union players from two clubs in Great Britain completed a semi-structured questionnaire. Additionally, four players completed a semi-structured interview and following inductive content analysis, four key themes emerged: (1) the use of video for player development, (2) preparing for a match, (3) using video for player reflection in addition to other psychological tools and (4) players suggestions for improvements to the clubs current performance analysis programme. The main finding of the study concludes that players viewed performance analysis as a beneficial and useful tool to support their development and preparation. As a result the study provides an insight into the use of performance analysis within professional rugby union, enabling rugby coaches and practitioners to gain an understanding and appreciation of the players views towards the clubs current provision. Additionally, the findings help build and strengthen the on-going knowledge coaches, analysts and researchers currently have regarding how players perceive performance analysis.

Macroeconomic information, structural change, and the prediction of fiscal aggregates

Previous research on the prediction of fiscal aggregates has shown evidence that simple autoregressive models often provide better forecasts of fiscal variables than multivariate specifications. We argue that the multivariate models considered by previous studies are small-scale, probably burdened by overparameterization, and not robust to structural changes. Bayesian Vector Autoregressions (BVARs), on the other hand, allow the information contained in a large data set to be summarized efficiently, and can also allow for time variation in both the coefficients and the volatilities. In this paper we explore the performance of BVARs with constant and drifting coefficients for forecasting key fiscal variables such as government revenues, expenditures, and interest payments on the outstanding debt. We focus on both point and density forecasting, as assessments of a country’s fiscal stability and overall credit risk should typically be based on the specification of a whole probability distribution for the future state of the economy. Using data from the US and the largest European countries, we show that both the adoption of a large system and the introduction of time variation help in forecasting, with the former playing a relatively more important role in point forecasting, and the latter being more important for density forecasting.

Os Crimes fiscais: em especial, o crime de abuso de confiança (fiscal)

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Professor Dr. António da Costa Oliveira

Norma contabilística e de relato financeiro 10 – custos de empréstimos obtidos

Dissertação de Mestrado submetida ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Trabalho efetuado sob a orientação do Mestre Carlos Martins

European information users: topics from a comparative analysis within the European Union

Purpose – The aim of this article is to present some results from research undertaken into the information behaviour of European Documentation Centre (EDC) users. It will reflect on the practices of a group of 234 users of 55 EDCs covering 21 Member States of the European Union (EU), used to access European information. Design/methodology/approach – In order to collect the data presented here, five questionnaires were sent to users in all the EDCs in Finland, Ireland, Hungary and Portugal. In the remaining EU countries, five questionnaires were sent to two EDCs chosen at random. The questionnaires were sent by post, following telephone contact with the EDC managers. Findings – Factors determining access to information on the European Union and the frequency of this access are identified. The information providers most commonly used to access European information and the information sources considered the most reliable by respondents will also be analysed. Another area of analysis concerns the factors cited by respondents as facilitating access to information on Europe or, conversely, making it more difficult to access. Parallel to this, the aspects of accessing information on EU that are valued most by users will also be assessed. Research limitations/implications – Questionnaires had to be used, as the intention was to cover a very extensive geographical area. However, in opting for closed questions, it is acknowledged that standard responses have been obtained with no scope for capturing the individual circumstances of each respondent, thus making a qualitative approach difficult. Practical implications – The results provide an overall picture of certain aspects of the information behaviour of EDC users. They may serve as a starting point for planning training sessions designed to develop the skills required to search, access, evaluate and apply European information within an academic context. From a broader perspective, they also constitute factors which the European Commission should take into consideration when formulating its information and communication policy. Originality/value – This is the first piece of academic research into the EDCs and their users, which aimed to cover all Members State of the EU.

Regime fiscal aplicável às entidades sem fins lucrativos em Portugal e em Espanha

Em Portugal, as entidades sem fins lucrativos estão sujeitas, principalmente, ao imposto sobre o rendimento das pessoas colectivas, ao imposto de selo, ao imposto sobre o valor acrescentado e ao regime fiscal do mecenato. Em Espanha, foi criado o regime fiscal das entidades sem fins lucrativos e dos incentivos fiscais ao mecenato, regulado pela lei n.º49/2002, de 23 de Dezembro, que prevê a atribuição de benefícios fiscais em matéria de Impuesto sobre Sociedades, Impuesto sobre Transmisiones Palrimoniales y Actos Jurídicos Documentados, Impuesto sobre Bienes inmuebles e Impuesto sobre incrementos de Valor de los Terrenos.

Gestão fiscal e benefícios fiscais

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutor José Campos Amorim

O crime de fraude fiscal: o impacto na receita pública do Estado

Orientador: Doutor, José Domingos Silva Fernandes