Accounting records f

Mode of access: Internet.

Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

O presente e o futuro da supervisão das instituições financeiras em Portugal

Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sob orientação do Doutor Armindo Licínio da Silva Macedo “Esta versão contém críticas e sugestões dos elementos do júri”.

A prestação de contas e o regime especial da invalidade das deliberações

The obligation of accountability, or the need to make known the economic and financial state of the companies, ceased to be a purely internal activity, becoming a necessity of a general nature. The knowledge of the financial state of the companies, wich is provided by accountability documents, reveals more and more elementary for all interested in the results obtained, whether in terms of profitability, either with a view to assessing the economic and financial health of the companies. This essay aims to a deeper analysis to matters of accountability, in particular, to the special invalidity scheme of corporate resolutions, wich is enshrined in art. 69º of Portuguese Companies Code. We chose to reference the accrual basis accounts approval, through the analysis of financial statements, laying down a set of principles and criteria applicable to different entities. After consideration of the special scheme versed in art. 69º, we conclude there is a certain ambiguity in the adoption of the criteria do delimit each of the hypotheses of the precept, since the legislator uses indeterminate concepts. Nevertheless, if there is a rule, this will be the annulment, and only exceptionally will apply the nullity scheme, where there is injury to the public interest and the interests of the creditors.

Less frequent dosing of erythropoiesis stimulating agents in patients undergoing dialysis: a European multicentre cost study.

OBJECTIVE: To calculate the variable costs involved with the process of delivering erythropoiesis stimulating agents (ESA) in European dialysis practices. METHODS: A conceptual model was developed to classify the processes and sub-processes followed in the pharmacy (ordering from supplier, receiving/storing/delivering ESA to the dialysis unit), dialysis unit (dose determination, ordering, receipt, registration, storage, administration, registration) and waste disposal unit. Time and material costs were recorded. Labour costs were derived from actual local wages while material costs came from the facilities' accounting records. Activities associated with ESA administration were listed and each activity evaluated to determine if dosing frequency affected the amount of resources required. RESULTS: A total of 21 centres in 8 European countries supplied data for 142 patients (mean) per hospital (range 42-648). Patients received various ESA regimens (thrice-weekly, twice-weekly, once-weekly, once every 2 weeks and once-monthly). Administering ESA every 2 weeks, the mean costs per patient per year for each process and the estimates of the percentage reduction in costs obtainable, respectively, were: pharmacy labour (10.1 euro, 39%); dialysis unit labour (66.0 euro, 65%); dialysis unit materials (4.11 euro, 61%) and waste unit materials (0.43 euro, 49%). LIMITATION: Impact on financial costs was not measured. CONCLUSION: ESA administration has quantifiable labour and material costs which are affected by dosing frequency.

Iowa DOT staff waterway user charge proposal,1976.

The Iowa DOT reviewed Corps of Engineers accounting records to determine the costs of operating and maintaining a 300 mile section of the Mississippi River. This document reviews the details the study.

Applicazione dell'IVA e rilevanza degli obblighi strumentali nella analisi giuridica del modello impositivo

L'imposta sul valore aggiunto è caratterizzata da un meccanismo applicativo complesso preordinato al raggiungimento della neutralità in cui rivestono fondamentale rilevanza particolari obblighi strumentali richiesti al contribuente (fatturazione, registrazioni contabili, dichiarazioni). Il presente progetto di ricerca è finalizzato a valutare la propensione e funzionalità del meccanismo applicativo rispetto al generale principio di neutralità dell’imposta e la valenza svolta dagli obblighi strumentali rispetto alla qualificazione della fattispecie impositiva.

Annotated almanac, 1786

Almanac has sporadic annotations and is accompanied by a gathering of unruled paper. The gathering contains entries of baptisms and burials, accounting records and notes of household activities, including entries related to boarders. There is a receipt signed by Sally Robinson for payment of wages by Hannah Winthrop among the entries.

Annotated almanac, 1788

Almanac interleaved with pages containing household account entries and containing annotations on the calendar pages. The interleaved pages contain entries of baptisms and burials, accounting records and notes of household activities, including entries related to boarders. One of the pages has a short list of some topics in the periodical The Spectator.

Annotated almanac, 1787

Almanac interleaved with pages containing household account entries and containing annotations on the calendar pages. The interleaved pages contain entries of baptisms and burials, accounting records, and notes of household activities and accounts, including entries related to boarders and a list of clothing and shoes purchased.

Annotated almanac, 1785

Almanac with no annotations accompanied by a gathering of unruled paper containing entries of baptisms and burials, accounting records and notes of household activities, including entries related to boarders.

No. 1 Eliphalet Pearson a/c Book relating to the Estate of Mary H. Pearson, 1780-1813

Folio-sized account book in brown paper cover containing accounting records kept by Pearson related to the estate of his daughter Mary Pearson.

Annotated almanac, 1789

Almanac interleaved with pages containing household account entries and containing annotations on the calendar pages. Some of the annotations are illegible. The interleaved pages contain entries of baptisms and burials, accounting records and notes of household activities, including entries related to boarders.

Certificate of the sale of Cyrus' freight of wood, 1793 September 9

Accounting records related to the wood brought by the sloop between May and September 1793 on three slips of paper bound with thread. The last page contains a certification signed by William Winthrop on September 9, 1793 of the sale of wood in Charlestown.

Notebook, 1686-1741

The hardcover-bound notebook includes entries created by Aaron Bordman and his nephew Andrew Bordman II. Both men used the notebook for personal and business entries, including accounting records kept in their capacities as Harvard Steward. There is no clear distinction of authorship beyond the knowledge of Aaron's death on January 15, 1702/3. The second half of the volume is written tête-bêche (from the back cover forward), and includes entries by both Bordmans.