Annual reports of the town officers of Wilton, NH for the year ending December 31, 1999. Wilton-Lyndeborough cooperative & Wilton school district for the year ending June 30, 1999.

This is an annual report containing vital statistics for a town/city in the state of New Hampshire

Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of August 1, 2011; Audit and accounting guide

https://egrove.olemiss.edu/aicpa_indev/2191/thumbnail.jp

The town of Littleton, New Hampshire, 1998 annual report for the fiscal year ended December 31, 1998.

This is an annual report containing vital statistics for a town/city in the state of New Hampshire

Manchester city government 1890.

This is an annual report containing vital statistics for a town/city in the state of New Hampshire

Journal of the Senate, session of 1993 volume II.

Titles and imprints vary; Some volumes include miscellaneous state documents and reports; Rules of the Senat

Competitive awareness: Accounting for corporate performance in the Europe 170

The objective ofthe research is to reinstate value added accounting in a capital market context to judge corporate performance and corporate strategy. The thesis uses a value added format to deconstruct return on capital employed (ROCE) and reviews how income percolates down a value added statement to the bottom line. As expenses are collected by their 'nature' this approach avoids the arbitrariness associated with categorising expenses by 'function'. In addition corporate performance is presented in a pyramid structure offmancial key ratios which enables the .addition ofa capit.al market dimension, an important consideration when fIrms and their managers are under pressUre to I deliver shareholder value. The framework is used to construct a dataset offIrms listed in the main European stock . . market indices (FTSElOO, CAC40 and DAX30), to make similarities and differences of / . fmancial ratios visible at the macro, meso and micro level. As such it is possible to judge' performance and managerial priorities as well as position individual fIrms, as done in the case study, into a quintile distribu~ion. The case study also reviews strategic narratives for the case fIrms and make a more detailed fmancial analysis th.an possible for the Europe 170, which makes visible the strength of aligning'narratives with numbers. The contribution to knowledge, besides the dataset itself, is related to the usefulness ofthe value added accounting format in relation to capital markets by: • Revealing a complementary set ofvalue drivers to that existing in fmance theory by using a nature of expense format. Suggesting an 'accounting theory of the firm' by integrating the industry and,the resource based view ofstrategy with shareholder value metrics. The integration ofaccounting numbers and strategic narratives enables feedback mechanisms for the reformulation ofstrategy. Keywords: Value added statement, nature of expense IFRS value drivers, theory of the firm, strategic management accounting

Sustainable Development and the Global Mining Industry: Volume 4: Appendices.

This paper reflects on how sustainability is being interpreted both theoretically and in practice for the primary extraction industries. Two contrasting perspectives can be adopted: one states that continued extraction of non-renewable resources is a necessary part of sustainable development, whilst the other states that extraction of these resources must be greatly reduced or even eliminated. It is shown that these different approaches can be traced back to underlying, often unarticulated, assumptions about the acceptability of trade-offs between different societal goals; attitudes towards uncertainties in scientific analysis and the reliability of management systems; and the perceived appropriateness of system boundaries at different conceptual scales. These assumptions are founded in the self-perception of organisations and individuals about their roles in society, and the cultural context within which these organisations and individuals define their raison d'etre

As características qualitativas das demonstrações financeiras : comparação entre a perceção dos contabilistas certificados e a divulgação financeira prestada pelas empresas cotadas na Euronext Lisboa

Tese de doutoramento em Gestão, Universidade Lusíada de Lisboa, 2019Exame público realizado em 15 de Novembro de 2019Esta investigação tem como objetivo contribuir para conhecer a forma como os Contabilistas Certificados percecionam as Características Qualitativas da Informação Financeira, comparativamente aos conteúdos da informação financeira, divulgada pelas empresas cotadas na Euronext Lisboa. A fim de otimizar a resposta a esta problemática, criámos o modelo estrutural das Características Qualitativas da informação financeira, o qual inclui as Características Qualitativas principais e de reforço, e as variáveis “Satisfação” e “Recomendação”. A amostra global é constituída por 826 participantes, sendo considerados válidos 581 inquéritos. A fim de confirmar os dados obtidos pelos inquéritos, efetuámos também dez entrevistas semiestruturadas, de carácter confirmatório. Os resultados obtidos evidenciam que as Características Qualitativas de reforço têm um efeito positivo elevado na “Relevância” e na “Representação Fidedigna”. Verificamos também efeitos positivos moderados entre a “Representação Fidedigna” e a “Satisfação”, bem como entre a “Relevância” e a “Satisfação”. Os resultados evidenciam também que a “Satisfação” dos Contabilistas Certificados com a informação financeira tem um efeito positivo moderado sobre a “Recomendação”. Foram também analisados os relatórios das empresas cotadas na Euronext Lisboa, das quais foram excluídas as SAD e as empresas financeiras. Relativamente às empresas cotadas na Euronext Lisboa, agrupámos os respetivos dados em três Clusters, em função do grau atribuído às Características Qualitativas da informação financeira, os quais foram classificados em “Valorização Alta”, “Valorização Média” e “Valorização Baixa”. Pela comparação dos valores médios dos Clusters por dimensão, concluímos existirem diferenças significativas entre as empresas constituintes de cada Cluster. Verificamos também que os indicadores económico-financeiros afetam as Características Qualitativas da informação financeira divulgada pelas empresas, verificando-se a correlação mais forte entre a dimensão “Compreensibilidade” e o indicador “Ativos Não Correntes”. De forma geral, concluímos que as Características Qualitativas de reforço têm efeitos positivos, embora com intensidades diferentes, nas Características Qualitativas principais, bem como na “Satisfação” e na “Recomendação”. Os relatórios e contas das empresas cotadas na Euronext Lisboa, evidenciam que nas variáveis onde se verificam correlações, qualquer alteração nos indicadores económico-financeiros afeta a dimensão com a qual está correlacionado.This research’s main objective is to contribute to understanding how Certified Accountants perceive the Qualitative Characteristics of Financial Information, compared to the contents of the financial information disclosed by the companies listed on Euronext Lisbon. In order to optimise the response to this problem, we have created the structural model of the qualitative characteristics of financial information, which includes fundamental qualitative characteristics and enhancing, as well as the variables "Satisfaction" and "Recommendation". The overall sample consisted of 826 participants and 581 surveys were considered valid. So that we could confirm the data obtained from the surveys, we also conducted ten semi-structured confirmatory interviews. The results show that the enhancing qualitative characteristics have a highly positive effect on "Relevance" and "Faithful Representation". In addition, we found moderate positive effects between " Faithful Representation” and "Satisfaction", as well as between "Relevance" and "Satisfaction". The results also show that the "Satisfaction" of Certified Accountants with the financial information has a moderate positive effect on the "Recommendation". The reports of the companies listed on Euronext Lisbon were also analysed, from which the SAD and the financial companies were excluded. Relatively to the companies listed on Euronext Lisbon, we grouped the respective data into three Clusters, according to the degree attributed to the qualitative characteristics of the financial information, which were classified as "High Valuation", "Average Valuation" and "Low Valuation". By comparing the average values of the Clusters by size, we came to the conclusion that there were significant differences between the companies comprising each Cluster. We also found that the economic and financial indicators affect the qualitative characteristics of the financial information disclosed by the companies, with the strongest correlation between the "Understandability" dimension and the "Non-Current Assets" indicator. In general, we conclude that the enhancing qualitative characteristics have positive effects, albeit with different intensities, on the fundamental qualitative characteristics, as well as on "Satisfaction" and "Recommendation". The reports and accounts of the companies listed on Euronext Lisbon show that in the variables where there are correlations, any change in the economic and financial indicators affects the dimension with which it is correlated