Related Entries of the International Encyclopedia:

1. Financial Emergencies Literature Review on Financial Emergencies In the Encyclopedia of Public Administration and Public Policy, [1] Jane Beckett-Camarata offers the following summary about the topic of Financial Emergencies: This entry provides a comprehensive description of local government financial [...]...
2. Debt Financing and Capacity Literature Review on Debt Financing and Capacity In the Encyclopedia of Public Administration and Public Policy, [1] Josephine M. LaPlante offers the following summary about the topic of Debt Financing and Capacity: Debt financing is a major means states and local governments use to pay [...]...
3. Fund Balance Literature Review on Accounting: Fund Balance and Net Position In the Encyclopedia of Public Administration and Public Policy, [1] Dean Michael Mead offers the following summary about the topic of Fund Balance and Net Position in Accounting: Financial position—the status of a [...]...
4. Finance Literature Review on Finance: Activity-Based Costing (ABC) In the Encyclopedia of Public Administration and Public Policy, [1] Thomas Buttross and George Schmelzle provide the following summary about the topic of Activity-Based Costing (ABC) in Finance: This entry is meant to provide the [...]...
5. Tax Increment Financing Literature Review on Tax Increment Financing In the Encyclopedia of Public Administration and Public Policy, [1] Deborah A. Carroll offers the following summary about the topic of Tax Increment Financing: Tax increment financing (TIF) is an economic development tool and financial [...]...
6. Generally Accepted Accounting Principles Literature Review on Generally Accepted Accounting Principles (GAAP) In the Encyclopedia of Public Administration and Public Policy, [1] Catherine L. Staples offers the following summary about the topic of Generally Accepted Accounting Principles (GAAP): Generally accepted accounting [...]...
7. Nonprofit Finance Literature Review on Nonprofit Organizations Financial Management In the Encyclopedia of Public Administration and Public Policy, [1] Woods Bowman offers the following summary about the topic of Nonprofit Organizations Financial Management: The first half of this entry covers technical [...]...
8. Accounting Standards International Accounting Standards International accounting standards are promulgated by the International Accounting Standards Board (IASB) and the International Standards Committee (IASC). The IASB is the the "independent standard-setting body" of the International Financial [...]...
9. State Supervision Literature Review on (Local Government) State Supervision of Budgets and Finance In the Encyclopedia of Public Administration and Public Policy, [1] Julia Beckett offers the following summary about the topic of (Local Government) State Supervision of Budgets and Finance: States have the [...]...
10. Pensions Under-Funding Literature Review on Pensions: Under-Funding In the Encyclopedia of Public Administration and Public Policy, [1] Paul J.M. Klumpes and Liyan Tang provide the following summary about the topic of Pensions: Under-Funding: This entry outlines the limitations of existing accrual-based [...]...
11. Fiscal Sustainability Literature Review on Fiscal Sustainability In the Encyclopedia of Public Administration and Public Policy, [1] Jeffrey I. Chapman offers the following summary about the topic of Fiscal Sustainability: This entry analyzes the term "fiscal sustainability." In the analysis, it [...]...
12. Pay-As-You-Go Literature Review on Pay-As-You-Go Financing In the Encyclopedia of Public Administration and Public Policy, [1] David L. Baker offers the following summary about the topic of Pay-As-You-Go Financing: The following review of PAYGO financing unfolds through several sections. First, PAYGO [...]...
13. Public Accounting Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
14. Budgetary Decision Literature Review on Budgetary Decision Making: Logics in Theory and Practice In the Encyclopedia of Public Administration and Public Policy, [1] Gerald J. Miller, Jonathan B. Justice and Iryna Illiash provide the following summary about the topic of Budgetary Decision Making: Logics in [...]...
15. Financial Resource Management Literature Review on (Local Government) Financial Resource Management In the Encyclopedia of Public Administration and Public Policy, [1] Kenneth A. Klase offers the following summary about the topic of (Local Government) Financial Resource Management: Financial resource management in [...]...
16. Auditing Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and nonbusiness organizations. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other pertinent [...]...
17. Accounting for Nonbusiness Organizations ContentsAccounting for Nonbusiness OrganizationsMore Accounting EntriesFinancial ReportingAccounting PrinciplesThe Balance SheetThe Income StatementRegulations and Standards in the United StatesSee Also Accounting ... Read more...
18. Infrastructure Banks Literature Review on Infrastructure Banks In the Encyclopedia of Public Administration and Public Policy, [1] Can Chen offers the following summary about the topic of Bond Banks, Infrastructure Banks, and State Revolving Funds: Traditional funding sources have not been able to meet the [...]...
19. Working Capital Summary of Working Capital A measurement of a firm's liquidity, determined by the excess of current assets over current liabilities. The ratio so derived is the working capital ratio.(Main Author: William J. Miller) Literature Review on Working Capital In the Encyclopedia of [...]...
20. Managerial Accouting ContentsManagerial AccoutingMore Accounting EntriesSpecialized AccountingFinancial ReportingAccounting PrinciplesThe Balance SheetThe Income StatementRegulations and Standards in the United StatesSee Also Managerial Accouting ... Read more...
21. Environmental Ethics Contents of Environmental Ethics Contents of this subject matter include: Introduction Theories of Justice Theories of Environmental Justice Theories of Environmental Justice Theories of Ecological Justice Environmental Ethics Relationship of Environmental and Ecological Justice to [...]...
22. Financial Statement Literature Review on Financial Statement Analysis In the Encyclopedia of Public Administration and Public Policy, [1] Martin Ives offers the following summary about the topic of Financial Statement Analysis: Financial statement analysis allows the analyst to assess an entity's [...]...
23. Income Taxation ContentsIncome TaxationIncome Taxation as a Specialized Area of AccountingMore Accounting EntriesFinancial ReportingAccounting PrinciplesThe Balance SheetThe Income StatementRegulations and Standards in ... Read more...
24. Financing Programmed Resources See Also Further Reading Information related to financing programmed in the Max Planck Encyclopedia of International Law(MPEPIL), Germany, United Kingdom...
25. Capital Budgeting Literature Review on Capital Budgeting In the Encyclopedia of Public Administration and Public Policy, [1] Jane Beckett-Camarata offers the following summary about the topic of Capital Budgeting: This entry describes the state and local government capital budgeting process. It emphasizes [...]...
26. Fracking Literature Review on (Environmental Policy) Fracking and Shale Gas In the Encyclopedia of Public Administration and Public Policy, [1] Corey Johnson offers the following summary about the topic of (Environmental Policy) Fracking and Shale Gas: Shale gas is methane that is found in tiny [...]...
27. Annual Financial Reports Literature Review on Popular Annual Financial Reports (PAFR) In the Encyclopedia of Public Administration and Public Policy, [1] Joy A. Clay offers the following summary about the topic of Popular Annual Financial Reports (PAFR): Popular reporting has become a means of providing important [...]...
28. Economic Development Financing Literature Review on Economic Development Financing In the Encyclopedia of Public Administration and Public Policy, [1] William L. Waugh offers the following summary about the topic of Economic Development Financing: Economic development is a policy priority for most local, regional, and [...]...
29. Aid Financing Resources See Also Further Reading Information related to aid financing in the Max Planck Encyclopedia of International Law(MPEPIL), Germany, United Kingdom...
30. Financial Aid Resources See Also Further Reading Information related to financial aid in the Max Planck Encyclopedia of International Law(MPEPIL), Germany, United Kingdom...
31. Public Finance Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Public Finance) Ad Valorem Tax (sometimes, including Public Finance) Alternative Minimum Tax (sometimes, including Public Finance) Big Four (audit firms) (sometimes, including Public [...]...
32. Campaign Financing Campaign Financing or Finance in Election Law Financial resources needed to cover the costs of an election campaign, so that candidates may publicise their political programme. In democratic countries, campaign financing is regulated by law to ensure political independence and to provide equal [...]...
33. Self Financing Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance...
34. Income Statement ContentsThe Income StatementMore Accounting EntriesSpecialized AccountingFinancial ReportingAccounting PrinciplesThe Balance SheetRegulations and Standards in the United StatesSee Also The Income Statement ... Read more...
35. Deficit Financing Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance...
36. Win-Win Policy Literature Review on (Policy Making) Win-Win Policy Solutions In the Encyclopedia of Public Administration and Public Policy, [1] Stuart S. Nagel offers the following summary about the topic of (Policy Making) Win-Win Policy Solutions: Win–win policy refers to public policy that is capable [...]...
37. Air Pollution Land and Air Pollution and Related Issues In relation to the international law practice and land and air pollution and related issues in this world legal Encyclopedia, please see the following section: Environment and Other Transnational Scientific Issues About this subject:Minamata [...]...
38. Financial Loss Resources See Also Further Reading Information related to financial loss in the Max Planck Encyclopedia of International Law(MPEPIL), Germany, United Kingdom...
39. Financial System Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance...
40. Foreign Exchange Control Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance International Public Finance...
41. Foreign Exchange Reserve Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance International Public Finance...
42. Financial Paper Short-term, unsecured promissory notes issued by finance companies. The funds raised by the sale of financial paper are loaned out to commercial firms to finance inventories and current receivables.......
43. Municipal Securities Literature Review on Municipal Securities In the Encyclopedia of Public Administration and Public Policy, [1] Mark D. Robbins and Bill Simonsen provide the following summary about the topic of Municipal Securities: Governments borrow money for various reasons, including the need to [...]...
44. Certification As Governance Literature Review on (Policy Making) Certification as Governance In the Encyclopedia of Public Administration and Public Policy, [1] Graeme Auld offers the following summary about the topic of (Policy Making) Certification as Governance: Recent decades have witnessed a proliferation of [...]...
45. Fire Statute An act of Congress (46 USCA Sec. 182) passed in 1851 to relieve carriers of obligations to shippers for fire losses aboard ship, "unless such fire is caused by the design or neglect of the owner"; this provision has been effectively supplanted by Section 4(2)(b) of the carriage of GOODS BY......
46. Futures Literature Review on Futures and Options In the Encyclopedia of Public Administration and Public Policy, [1] Greg Chen offers the following summary about the topic of Futures and Options: This entry discusses the concepts and practices of futures and options in the financial market. It [...]...
47. Fire Control Resources See Also Further Reading Information related to fire control in the Max Planck Encyclopedia of International Law(MPEPIL), Germany, United Kingdom...
48. Fire Insurance Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance...
49. Food Subsidy Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
50. Fire Fighter Resources See Also Worker Employee Benefits Employ Employment White Collar Worker Blue Collar Worker Labor Right Employee...
51. Foreign Entity Within the meaning of financial Accounting Standards Board Statement No. 8 (read this and related legal terms for further details) relative to accounting for foreign currency transactions, aforeign entity is an affiliate......
52. Disasters Related Fields Related topics include: International Environmental Law Find this subject in this World legal encyclopedia. Environmental Law Violations Find this subject in this World legal encyclopedia. Pollution Find this subject in this World legal encyclopedia. Environmental Law Find this [...]...
53. Currency Currency in International Trade Meaning of Currency, according to the Dictionary of International Trade (Global Negotiator): The circulating media of exchange in a country. Includes money and such financial instruments as checks. Resources See Also Public Finance Public Policy Tax Law [...]...
54. Fisheries Disputed Fisheries: International Incident In the book "International Incidents for Discussion in Conversation Classes", in relation to this subject, L. Oppenheim wrote in 1909: An island rises in the open sea three and a half miles from the shore of state A and is acquired through [...]...
55. Financial Stability This section provides an overview of financial stability within the legal context of Recognised Policies Protecting Domestic Policy Space in international economic law, with coverage of Protecting Domestic Policy Space (Principles). Resources Further Reading Nina Reiser, "Financial [...]...
56. Rebudgeting Literature Review on Budgeting: Rebudgeting In the Encyclopedia of Public Administration and Public Policy, [1] George E. Hale offers the following summary about the topic of Rebudgeting: The term rebudgeting applies when governments revise their approved budgets throughout the fiscal year [...]...
57. Constitutional Environmental Rights Literature Review on (Environmental Policy) Constitutional Environmental Rights In the Encyclopedia of Public Administration and Public Policy, [1] Erin Daly and James R. May provide the following summary about the topic of (Environmental Policy) Constitutional Environmental Rights: [...]...
58. Fisheries Jurisdiction Cases Embracing mainstream international law, this section on fisheries jurisdiction cases explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "fisheries jurisdiction cases" in the Parry and Grant Encyclopaedic Dictionary of [...]...
59. Cost Accounting Resources See Also Bookkeeping Accounting Accounting Ethics Public Accountant Accounting Principles...
60. Risk Management Summary of Risk Management The application of management techniques to identify, quantify, and respond to threats of loss or damage to a firm's assets. Such threats may arise from random events such as fire, explosion, theft, and acts of nature, or from the conscious efforts of external [...]...
61. Profit The Legal History of Profit in Islamic Law This section provides an overview of Profit in Islamic Law Profit in International Trade Meaning of Profit, according to the Dictionary of International Trade (Global Negotiator): The financial gain resulting from selling goods or services at a price [...]...
62. Foreign Exchange Foreign Exchange in International Trade Meaning of Foreign Exchange, according to the Dictionary of International Trade (Global Negotiator): Current or liquid claims payable in foreign currency and in a foreign country (bank balances, checks, bills of exchange). Not to be confused with foreign [...]...
63. International Public Finance Related Fields Related topics include: Finance Find this subject in this World legal encyclopedia. Consumer Credit Find this subject in this World legal encyclopedia. Negotiable Instrument Find this subject in this World legal encyclopedia. Securities Find this subject in this World legal [...]...
64. Tax Administration Literature Review on Tax Administration In the Encyclopedia of Public Administration and Public Policy, [1] John L. Mikesell offers the following summary about the topic of Tax Administration: Tax administration defines tax policy. The manner in which a tax is implemented determines the [...]...
65. Monetary System European Monetary System (ems) and Europe There is an entry on european monetary system (ems) in the European legal encyclopedia. Resources See Also Public Finance Public Policy Tax Law Financial Regulation Resources See Also Further Reading Entry "European Monetary System (ems)" [...]...
66. Monetary Transfer Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance International Public Finance...
67. Arbitrage Summary of Arbitrage The practice whereby foreign exchange or commodities are purchased in one market at lower cost and rapidly traded off in another, higher cost market. For example, if the pound sterling sells for $1.50 in Paris, but only $1.45 in New York, an arbitrageur could buy [...]...
68. Public Companies Public Companies In the United States, public companies are subject to the reporting requirements of the Securities Exchange Act of ... Read more...
69. Species Protection Literature Review on (Environmental Policy) Land Management and Species Protection In the Encyclopedia of Public Administration and Public Policy, [1] Bradley Johnson offers the following summary about the topic of (Environmental Policy) Land Management and Species Protection: Species [...]...
70. Fisheries Jurisdiction Fisheries Jurisdiction (Spain v. Canada) Case Embracing mainstream international law, this section on fisheries jurisdiction (spain v. canada) case explores the context, history and effect of the area of the law covered here. Resources Further Reading The entry "fisheries jurisdiction [...]...
71. European Economic and Monetary Union Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance International Public Finance...
72. Public Borrowing Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
73. Monetary Powers Fiscal and Monetary Powers of Congress in U.S. Constitutional Law A list of entries related to Fiscal and Monetary Powers of Congress may be found, under the Fiscal and Monetary Powers of Congress subject group, in the United States constitutional law platform of the American legal encyclopedia....
74. International Liquidity Resources See Also Public Finance Public Policy Tax Law Financial Regulation...
75. Labor Cost Resources See Also Public Finance Public Policy Tax Law Financial Regulation...
76. Local Currency Resources See Also Public Finance Public Policy Tax Law Financial Regulation...
77. Monetary Circulation Resources See Also Public Finance Public Policy Tax Law Financial Regulation...
78. Agricultural Tax Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
79. Capital Tax Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
80. Corporation Tax Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
81. Employment Subsidy Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
82. Government Participation Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
83. Government Subsidy Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
84. Land Tax Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
85. Tax Collection Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
86. Tax Deduction Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
87. Tax Incentive Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
88. Tax Reform Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
89. Income Distribution Related Fields Related topics include: Disposable Income Find this subject in this World legal encyclopedia. Bankruptcy Find this subject in this World legal encyclopedia. Inequality Find this subject in this World legal encyclopedia. Wage Find this subject in this World legal [...]...
90. Cash Flow Resources See Also Bookkeeping Accounting Accounting Ethics Public Accountant Accounting Principles...
91. Equipment Cost Resources See Also Bookkeeping Accounting Accounting Ethics Public Accountant Accounting Principles...
92. Boosted Fire Resources See Also Arson...
93. Flood Resources See Also International Environmental Law Environmental Law Violations Pollution Environmental Law Environmental Policy Disaster...
94. Flood Control Resources See Also International Environmental Law Environmental Law Violations Pollution Environmental Law Environmental Policy Disaster...
95. Fisheries Convention ContentsFisheries ConventionConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/sMentioned in these Entries Fisheries Convention     Article 1 (1) ... Read more...
96. Fideicommissary Substitutions ContentsFideicommissary SubstitutionsConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/sMentioned in these Entries Fideicommissary Substitutions Fideicommissary substitutions were, before the ... Read more...
97. Flora and Fauna – Biodiversity conventions ContentsFlora and Fauna – Biodiversity international conventionsFlora and Fauna – Biodiversity multilateral conventionsConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and ... Read more...
98. First Amendment: Finding Jefferson ContentsFirst Amendment: Finding JeffersonConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/sMentioned in these Entries First Amendment: Finding Jefferson In ... Read more...
99. Finality in Criminal Law and Federal Habeas Corpus for State Prisoners ContentsFinality in Criminal Law and Federal Habeas Corpus for State PrisonersConclusionNotesSee AlsoReferences and Further ReadingAbout the Author/s and Reviewer/s Finality ... Read more...
100. Finland Legal Materials For information on Finnish legal materials, see Finnish Law on the Internet. Constitutional Text: Finland 1919, Amendments 1930,1934,1937,1944, 1947 and 1948 1930 AMENDMENT TO FINLAND'S CONSTITUTION OF 1919, NOVEMBER 18, 1930 Number 337 Act on Amending 7 § of [...]...
101. Fiduciary ContentsFiduciarySee AlsoIntroduction to FiduciaryResourcesNotes and References Fiduciary Fiduciary, person standing in a special relationship of trust, confidence, or responsibility to ... Read more...
102. Financial Accounting Financial accounting includes information disseminated to parties that are not part of the enterprise proper—stockholders, creditors, customers, suppliers, regulatory commissions, financial analysts, and trade associations—although the information is also of interest to the [...]...
103. Financial Reporting Traditionally, the function of financial reporting was to provide proprietors with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice, financial reporting began to focus on stewardship, [...]...
104. Fiat Money Currency that has value only because the state that issues it declares it to be legal tender; money that has no intrinsic value beyond the faith of the government that issues it. Paper money not freely exchangeable for gold or silver is fiat money. The term is often associated with regimes which ha......
105. Fiat Standard A monetary system in which the money in circulation is not redeemable in any other form of money (e.g., gold) but has value simply by virtue of its issuance by governmental authority.......
106. Fiber Constraints The United States is party to various multilateral and bilateral agreements concerning the importation of certain textile products. In order to monitor compliance with these agreements, and to identify products subject to specific quantitative or other controls, it is necessary that certain products......
107. Field Warehousing An inventory financing arrangement characterized by the act of storing goods at or near the user's premises, but under effective control of a public warehouseman. The warehouseman issues a negotiable warehouse receipt that is used as collateral to procure the merchandise. As merchandise is neede......
108. Fifth International Tin Agreement An international commodity agreement among major tin-producing and consuming nations. Principal features of the agreement are (1) establishment of the International Tin Council in which votes are divided equally among producing and consuming nations; the council establishes agreed ceiling and floor ......
109. Fifty-Mile Rule An arrangement between the International Longshoremen's Association and steamship operators designed to eliminate waterfront labor unrest arising from the use of ocean containers. Essentially, the agreement provides that work for longshoremen will be preserved by permitting ILA labor to load and......
110. Fighting Ship A vessel employed by a steamship line, conference, or group on a given trade route at less than competitive rates for the purpose of driving out competition, thereby gaming control or preeminence over the route. The use of ships for such purpose is prohibited under the laws of the United States and ......
111. Financial Accounting Standards Board A private, non-profit organization concerned with formulating standards for financial accounting and reporting by U.S. industry. The FASB is independent of the American Institute of Certified Public Accountants (AICPA) and other professional bodies. In 1973 the FASB succeeded the Accounting Principl......
112. Financial Accounting Standards Board Statement No 52 A set of accounting rules governing offshore and multicurrency transactions, adopted in 1981 and mandatory for use by December 15, 1984. FASB 52 replaces Financial Accounting Standards Board Statement No. 8 (read this and re......
113. Financial Accounting Standards Board Statement No 8 A far-reaching and controversial pronouncement by the Financial Accounting Standards Board governing accounting practices used by American firms in transactions involving foreign currencies. The pronouncement, known commonly as FASB 8, came into effect for fiscal years beginning January 1, 1976. Am......
114. Financial Solidarity A component principle of the Common Agricultural Policy (read this and related legal terms for further details) of the European Economic Community.......
115. Findley Amendment An amendment to the AGRICULTURAL TRADE DEVELOPMENT AND ASSIST-ANCE ACT (read this and related legal terms for further details) of 1954 (P.L. 480) that precludes sales of agricultural produce under Title I of the act to a......
116. Fineness (Metal) The relative purity of a precious metal. Fineness may be expressed as a percentage, e.g., .999 fine, or, in the case of gold, in karats.......
117. Firm Offer A formal offer by a principal in a vessel charter transaction stipulating the precise terms under which he will enter the charter.......
118. First Englargement The addition of Great Britain, Ireland, and Denmark in 1972 to the original six members (France, Federal Republic of Germany, Italy, Belgium, Netherlands, Luxembourg) of the European Economic Community (read this and related......
119. First Flag Carriage The shipment of goods aboard a vessel flying the flag of the exporting country.......
120. First World Summary of First World A general reference to the industrialized nations of the West, primarily the members of the Organization For Economic Cooperation And Development (read this and related legal terms for further details), but often including other prosperous nations as well. See Second [...]...