1 January 1988 31 December 1988

Principles of Accounts is a major new textbook which provides in-depth coverage of all aspects of the CXC Principles of Accounts and Book Keeping syllabuses at basic and general levels. It is also an invaluable resource book for students preparing for advanced level accounting and for those taking accounting examinations with other examining bodies. Emphasis is placed on a clear, thorough, step-by-step presentation suitable for both classroom use and self study. Worked examples of typical exam-style questions reinforce the text and illustrate the layout of different kinds of accounts. Numerous exercises in each chapter give students plenty of practice on questions based on CXC requirements. Selected answers are given at the back of the book.

This flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2021. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your client's tax liabilities as low as possible. This title is included in Bloomsbury Professional's Irish Tax online service.

Discovering the Americas describes and analyzes the evolution of Canadian foreign policy towards Latin America. The book is divided into three parts, each reflecting a distinct phase of Canada's relations with the Americas. Part 1 traces Canada's minimal relations from the beginning of the century until the Trudeau years. Part 2 examines the Trudeau era when, partly propelled by nationalism, Canada sought a more independent role in its relations with Latin America. Part 3 discusses the post- 1984 era, which has been marked by the prospect of an emerging hegemony in the Americas.

This book deals with the historic transition to democracy in South Africa and its impact upon crime and punishment. It examines how the problem of crime has emerged as a major issue to be governed in post-apartheid South Africa. Having undergone a dramatic transition from authoritarianism to democracy, from a white minority to black majority government, South Africa provides rich material on the role that political authority, and challenges to it, play in the construction of crime and criminality. As such, the study is about the socio-cultural and political significance of crime and punishment in the context of a change of regime. The work uses the South African case study to examine a question of wider interest, namely the politics of punishment and race in neoliberalizing regimes. It provides interesting and illuminating empirical material to the broader debate on crime control in post-welfare/neoliberalizing/post transition polities.

This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.

Resolving Environmental Disputes presents detailed case studies from the key contemporary themes in resource management and environmental protection, such as: access to the countryside for recreation, sustainable forestry, pollution and risks to health, and coastal zone management.The book spans both theory and practice in assessing the relationship between public participation and mediation. It is structured around detailed case studies from Britain, the USA and the Netherlands, which are interspersed with chapters providing explanation and interpretation of the theoretical and practical issues involved. In reviewing the state of environmental conflict resolution, the author examines how and why conflicts occur and whether approaches to conflict resolution based on consensus building could be more widely applied.