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1

Davidson, Heather. CBC radio broadcaster Norman Creighton: Rejecting the American dream. Hantsport, NS: Nova Scarcity Storyteller, 2005.

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Davidson, Heather. CBC radio broadcaster Norman Creighton: Rejecting the American dream. Hantsport, NS: Nova Scarcity Storyteller, 2005.

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Williams, Stephanie. Hongkong Bank: The building of Norman Foster's masterpiece. Boston: Little, Brown, 1989.

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4

Norman, Pendlebury, i Wardman Kevin, red. Business law: Keith Abbott, Norman Pendlebury, Kevin Wardman. Wyd. 7. London: Continuum, 2002.

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Williams, Stephanie. Hongkong Bank: The building of Norman Foster's masterpiece. London: Cape, 1989.

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Williams, Stephanie. Hongkong Bank: The building of Norman Foster's masterpiece. Boston: Little, Brown, 1989.

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7

Williams, Stephanie. Hong Kong bank: The building of Norman Foster's masterpiece. London: Cape, 1989.

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8

Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras. i Arthur Andersen (Firm : Brazil), red. Normas e práticas contábeis no Brasil. São Paulo: Editora Atlas, 1990.

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9

Peru. Ley orgánica de municipalidades (Ley no. 23,853) y normas complementarias. Lima, Perú: Editorial Desarrollo, 1989.

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10

Isac, Jaime Sánchez. Las normas básicas de régimen local. Barcelona: Editorial Bayer Hnos., 2000.

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11

A, Consuelo Quinceno. Normas constitucionales y legales aplicables al concejal. Santafé de Bogotá: Biblioteca Jurídica Dike, 1998.

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Spain. Plan general de contabilidad: Normas complementarias y de desarrollo. Wyd. 3. Madrid: Editorial Segura, 1997.

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13

de, Solano Francisco, i Centro de Estudios Históricos (Spain), red. Normas y leyes de la ciudad hispanoamericana. Madrid: Consejo Superior de Investigaciones Científicas, Centro de Estudios Históricos, 1996.

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Bolivia. Compilación municipal descentralización normas básicas administrativas. La Paz: s.n., 2006.

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Calvo, Leandro Cañibano. Las normas internacionales de informacion financiera: Análisis y aplicación. Cizur Menor, Navarra: Thomson/Civitas, 2006.

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16

Opitz, Marcus. Ein Vergleich der Wirtschäftsprüfung in Frankreich und Deutschland: Objekte und Normen der Prüfung, Qualität und Berichtsform der Abschlussprüfer. Bergisch Gladbach: J. Eul, 1992.

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17

Montoya, Jorge Valdez. El sistema tributario boliviano y las normas internacionales de información financiera. Bolivia: Quatro Hnos., 2012.

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18

Santos, José Luiz dos. Demonstrações contábeis das companhias abertas: De acordo com a nova deliberação CVM no. 488/05 : comparativo com as normas internacionais tendo em vista a almejada convergência entre as normas contábeis. São Paulo: Editora Atlas, 2006.

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19

Céspedes, Abel Peña. Contabilidad comercial en base a las normas internacionales de contabilidad y aplicada al sistema tributario. [Bolivia]: Ediciones Peña del Villar, 2006.

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20

Cardona, Germán Tabares. Emisión de bonos convertibles en acciones de las instituciones financieras: Normas y documentos. Bogotá, D.E: República de Colombia, Superintendencia Bancaria, 1985.

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21

Colombia. Código de régimen político y municipal: (Ley 4a de 1913 y normas legales complementarias). Bogotá, Colombia: Editorial Temis, 1986.

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22

Franceschetti, B. Il bilancio d'impresa a norma della IV Direttiva CEE: Aspetti contabili, civilistici e fiscali, appendice di legislazione. Wyd. 4. Roma: Laurus Robuffo, 2000.

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23

Board, International Accounting Standards, red. A guide through International Financial Reporting Standards as issued at 1 July 2010. London: International Accounting Standards Committee Foundation, 2010.

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24

Peru. Ley general de sociedades: Ley no. 26,887 : comentado, sumillado, concordado, antecedentes, jurisprudencia, indice analítico, normas complementarias. Lince: Gráfica Horizonte, 2002.

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25

Zamotaev, A. A. Mestnoe samoupravlenie: Osnovnye poni︠a︡tii︠a︡ i terminy : kommentariĭ k otdelʹnym normam federalʹnogo zakonodatelʹstva. Moskva: Redakt︠s︡ionno-izdatelʹskiĭ t︠s︡entr "Munit︠s︡ipalʹnai︠a︡ vlastʹ", 1999.

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E, Oswaldo Hundskopf. Estudios societarios & Ley general de sociedades: Contiene normas complementarias y conexas, concordancias, notas de actualización, jurisprudencia societaria, glosario de terminos, indice analitico. Miraflores: Gaceta Jurídica, 1999.

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Colombia. Código de régimen político: Ley 4a de 1913, decr. 1222 de 1986, decr. 1333 de 1986 y normas legales complementarias. Bogotá, Colombia: Editorial Temas, 1989.

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28

United States. General Accounting Office. Accounting and Information Management Division. [Federal Deposit Insurance Corporation's management letter as of December 31, 1992]. Washington, D.C: The Office, 1994.

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Top accounting issues for 2015: CPE course. Chicago: CCH, 2014.

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30

Argentina. Sociedades comerciales: Ley 19,550 : texto ordenado por Decreto 841/84, con inclusión de los textos anteriores a las últimas reformas impuestas por las leyes 22,686, 22,903 y 22,985 : exposiciones de motivos, normas complementarias, índice alfabético. Buenos Aires: Ediciones Depalma, 1985.

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31

João Luiz Coelho da Rocha. Administradores, conselheiros e prepostos das sociedades: Frente às normas da Lei no. 6,404, do Código civil vigente, e do anteprojeto da Lei falimentar. Rio de Janeiro: Editora Lumen Juris, 2005.

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32

Argentina. Sociedades comerciales: Ley 19,550 : texto ordenado por decreto 841/84, con los textos anteriores a las últimas reformas impuestas por las leyes 22,686, 22,903 y 22,985, y remisiones a la ley 20,643, en materia de nominatividad obligatoria, y su decreto reglamentario 83/86 : exposiciones de motivos, normas complementarias, índice alfabético. Buenos Aires: Ediciones Depalma, 1987.

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33

Cuevas, José Manuel Lizanda. Consolidación contable y fiscal: Operaciones entre empresas del grupo : incluye novedades en las normas de consolidación aprobadas por el Real Decreto 1159/2010, de 17 de septiembre, y efectos fiscales de la normativa contable : supuestos prácticos. Madrid: CEF, 2012.

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34

Canadian Institute of Chartered Accountants., red. Using graphics in corporate reporting. Toronto: Chartered Accountants of Canada, 2008.

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Canadian Institute of Chartered Accountants., red. Using graphics in corporate reporting. Toronto: Chartered Accountants of Canada, 2008.

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Canadian Institute of Chartered Accountants., red. Using graphics in corporate reporting. Toronto: Chartered Accountants of Canada, 2008.

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Canadian Institute of Chartered Accountants., red. Using graphics in corporate reporting. Toronto: Chartered Accountants of Canada, 2008.

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38

Division, United States General Accounting Office Accounting and Information Management. [FDIC management letter]. Washington, D.C: The Office, 1995.

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39

Division, United States General Accounting Office Accounting and Information Management. [Normandy inquiry]. Washington, D.C: The Office, 1996.

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40

United States. General Accounting Office. Accounting and Information Management Division. [Review of Rural Telephone Bank 1995 loan interest rate calculation]. Washington, D.C: The Office, 1995.

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41

1947-, Stuart Bruce, red. Ethics in the post-Enron age. Mason, OH: SouthWestern/Thomson, 2004.

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42

John, Flower. European financial reporting: Adapting to a changing world. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2004.

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43

Hannesson, Rögnvaldur. Investing for sustainability: The management of mineral wealth. Boston: Kluwer Academic Publishers, 2001.

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44

PricewaterhouseCoopers LLP. UK Accounting Consulting Services. IFRS and UK GAAP: A comparison. Kingston-upon-Thames: CCH, 2007.

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45

Singer, Abraham A. The Form of the Firm. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190698348.001.0001.

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Streszczenie:
Contemporary discussions of the corporation tend to fall into one of two camps. The side that dominates much of public discourse is those who conceive of the corporation as purely economic. According to this view, corporations are “nexuses of contracts” that have no greater duties than to maximize profits for their shareholders and that should be given legal and political deference to do so. On the other side are those who conceive of the corporation in almost entirely political terms. In this view, corporations are created by government and exercise powers and privileges that are conceded to it by the state; governments have a responsibility to organize and constrain corporations such that they act for the benefit of society as a whole. This book offers a third way that sees the corporation as being both economic and political. It begins historically, by exploring and explaining the development and strength of the economic theory of the corporation. Despite their strength, such approaches miss the mark: while corporations exist largely to increase economic efficiency, they achieve this in ways that distinguish them from standard economic processes in markets. Corporations are not natural outgrowths of the free market, but institutions that use “norm-governed productivity”—social power, norms, and state-sanctioned authority—to effect economic cooperation that markets cannot. Corporations serve economic ends, but with political and social means. These facts suggest a radical rethinking of how corporations should be legally ordered, who should control them, and what sorts of obligations corporate managers have.
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46

Singer, Abraham A. Introduction. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190698348.003.0001.

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This chapter introduces the main argument of the book, describing key concepts such as the idea of “norm-governed productivity,” the use of norms to structure cooperation instead of prices. It then defines the concept of the corporation, describing the institution’s key features, and lays out the general structure of the book. Finally, it considers some conceptual and methodological issues that frame the rest of the book: the distinction between economic and political approaches, and the problem of trying to subsume the topic wholly into one or the other; and an argument for why a normative analysis of the corporation has to take certain features of markets and capitalism for granted.
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Singer, Abraham A. Toward a Relational Corporate Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190698348.003.0010.

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This chapter begins the presentation of a normative theory of the corporation, assessing corporate law in light of the argument in Part II. It argues that the relational approach to law, developed and pioneered by 20th-century feminist political and legal theorists, has a natural affinity with the norm-governance approach developed in previous chapters. While not always explicitly dealing with the specific questions that this book is concerned with, the framework and method of analysis that these scholars have developed for other branches of the law are useful for drawing out the implications of the norm-governance theory for questions of corporate law. Drawing on this tradition, this chapter sketches out what a relational approach to corporate law and business entails, the types of concerns it can help register, and some of the consequences this approach has for how firms and corporations are, and ought to be, structured. This includes a novel way of understanding corporate personality, fiduciary duty, limited liability, and at-will employment.
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48

Öberg, PerOla. Interest Organizations in the Policy Process. Redaktor Jon Pierre. Oxford University Press, 2016. http://dx.doi.org/10.1093/oxfordhb/9780199665679.013.39.

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Early last century, a norm to integrate organized interests into the policy processes was established. Groups gained influence and the state could implement legitimate public policy. The balance between autonomy and institutional participation was evasive. Some argue that organizations were captured into powerlessness, others that special interests controlled policy processes. Now, the situation has changed. Institutional participation has decreased. Face-to-face meetings intending to solve common problems are being replaced by professional lobbying. A transparent corporatist system favoring certain interests has been replaced by less transparent pluralism. This chapter focuses on the establishment, function, and dismantlement of corporatism in the policy process.
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49

Recopilacion de normas de aplicacion municipal: Unidad de sistema nacional de consultorios de administracion publica. SISCAP, 1998.

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50

Family firm to modern multinational: Norton Company, a New England enterprise. Cambridge, Mass: Harvard University Press, 1985.

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