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Samuel Chambers
Pág. Finance an - 20
Money is neither a thing nor a concept. Rather, as many writers have rightly suggested, money is a relation. But what kind of relation? This articles refuses the now seemingly common-sense notion that money is an ?institution? or a ?public good?. Instead...
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Stefano Sgambati
Pág. Finance an - 21
The prevalent consensus in critical social sciences is that finance articulates the world economy as a global hierarchy of creditor-debtor relations that reproduce and further aggravate existing income and wealth inequalities. Class struggle is correspon...
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Muneer E. Hassan,Riaan Wessels
AbstractOrientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived as a result of a concession or compromise. This article focuses on the income tax implications for the debtor.Research purpose: Even t...
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Ria Ria,Muhammad Nuryatno
Pág. 172 - 176
This study aims to analyze the influence of Audit Quality, Loan Concentration Pattern, and Company Size to Large of Loans. This research uses quantitative method with regression analysis model by stratified random sampling based on subsector strata in ma...
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Rudie Nel,Andrea Herron
AbstractDebt reduction in business is recognised for the economic relief afforded to the debtor involved. The new debt reduction regime was introduced in the Income Tax Act (section 19 and paragraph 12A of the Eighth Schedule) with the aim of minimising ...
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Mihaela Condrache,Liviana Andreea Niminet
Bankruptcy is defined as the legal situation in which an individual, a company or an institution cannot meet outstanding liabilities, which are superior in value compared to available assets. Personal bankruptcy refers to the situation described above in...
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Ricardo D. Paredes, Andrés Crisosto K., Philippe Martí C.
Pág. pp. 171 - 186
Using a sample of 680 and 1,300 judicial and private auctions respectively, we analyze the effect on the wealth of those the law is intended to protect of different regulations applicable to each type of auctions. We find that consistent with a simple ec...
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Ruslan Valentinovich Druzin
Analysis of the most common foreign methods showed that they were designed to analyze enterprises in the sustainable economic development with low-shadowing of the economy. The most appropriate retrospective analysis results were obtained using Springate...
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Kraay, Aart; Ventura, Jaume
Pág. 1137 - 1166
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Ross Levine
Pág. pp. 113 - 136
In spite of the recent theoretical and empirical work that suggests that financial systems exert a first-order, causal impact on economic growth, economists are still not very able of providing policy makers with detailed blueprints of how to create grow...
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