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Full-Text Articles in Business
Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes
Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes
Amy Holmes
The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals.
Conceptual Issues Of Global Counterfeiting On Products And Services, D. Bosworth, Deli Yang
Conceptual Issues Of Global Counterfeiting On Products And Services, D. Bosworth, Deli Yang
Deli Yang
Counterfeiting is a global problem of enormous magnitude. Despite its obvious importance, relatively little attention has been paid to the management of counterfeiting. This paper considers the difficulties of measuring counterfeiting and provides evidence of the magnitude of the problem worldwide. The focus is on counterfeiting of privately produced goods and services, rather than the issue of the counterfeiting of currency per se, which is a somewhat different though related issue. A conceptual framework of the private and social costs and benefits of anti-counterfeiting measures is also provided. The framework highlights a number of key driving forces of counterfeiting, including …
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
William Edwards
Four case studies were developed for Iowa farm operations that have successfully used machinery and labor sharing arrangements for intergenerational transfer of farm assets. Results were shared at workshops and through publication of a resource manual.
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
William Edwards
Machinery and equipment needs are far different for vegetable farms than for commodity production units. This project explored the unique machinery access options for small and mid-sized horticulture operations.
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
William Edwards
Machinery and equipment needs are far different for vegetable farms than for commodity production units. This project explored the unique machinery access options for small and mid-sized horticulture operations.
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
William Edwards
Four case studies were developed for Iowa farm operations that have successfully used machinery and labor sharing arrangements for intergenerational transfer of farm assets. Results were shared at workshops and through publication of a resource manual.
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
William Edwards
Four case studies were developed for Iowa farm operations that have successfully used machinery and labor sharing arrangements for intergenerational transfer of farm assets. Results were shared at workshops and through publication of a resource manual.
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
William Edwards
Machinery and equipment needs are far different for vegetable farms than for commodity production units. This project explored the unique machinery access options for small and mid-sized horticulture operations.
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
William Edwards
Machinery and equipment needs are far different for vegetable farms than for commodity production units. This project explored the unique machinery access options for small and mid-sized horticulture operations.
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
William Edwards
Four case studies were developed for Iowa farm operations that have successfully used machinery and labor sharing arrangements for intergenerational transfer of farm assets. Results were shared at workshops and through publication of a resource manual.
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
William Edwards
Four case studies were developed for Iowa farm operations that have successfully used machinery and labor sharing arrangements for intergenerational transfer of farm assets. Results were shared at workshops and through publication of a resource manual.
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
Machinery Management For Small- And Medium-Sized Horticultural Farms, Georgeanne M. Artz, William M. Edwards, Darren H. Jarboe
William Edwards
Machinery and equipment needs are far different for vegetable farms than for commodity production units. This project explored the unique machinery access options for small and mid-sized horticulture operations.
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
Producer Machinery And Labor Sharing Arrangements Workshops, Roger Ginder, William M. Edwards, Georgeanne M. Artz, Darren H. Jarboe
William Edwards
Four case studies were developed for Iowa farm operations that have successfully used machinery and labor sharing arrangements for intergenerational transfer of farm assets. Results were shared at workshops and through publication of a resource manual.
Understanding Csr: An Empirical Study Of Private Self-Regulation, Benedict Sheehy
Understanding Csr: An Empirical Study Of Private Self-Regulation, Benedict Sheehy
Benedict Sheehy
Abstract: The article is a study of an important burgeoning form of regulation—private self-regulation—in the area of Corporate Social Responsibility (CSR). Rather than taking a purely theoretical approach or a social scientific study relying publicly reported data, the article addresses the issue by way of interview based case studies. As a study in regulation it clarifies the difference between various types of self-regulation, trade associations’ codes as private self-regulation and government sponsored self-regulation. This distinction hampers efforts to understand the important aspects of motivation and compliance. This study provides empirical examination of compliance in private self-regulation. Given the impact and …
Institutional, Macro Economic Policy Factors And Foreign Direct Investment: South Asian Countries Case, Muhammad Azam, Hashim Khan, Ahmed Imran Hunjra, H. Mushtaq Ahmad, M. Irfan Chani
Institutional, Macro Economic Policy Factors And Foreign Direct Investment: South Asian Countries Case, Muhammad Azam, Hashim Khan, Ahmed Imran Hunjra, H. Mushtaq Ahmad, M. Irfan Chani
Ahmed Imran Hunjra (PhD)
The Long-Run Determinants Of Australian Income Inequality, Noel Gaston, Gulasekaran Rajaguru
The Long-Run Determinants Of Australian Income Inequality, Noel Gaston, Gulasekaran Rajaguru
Gulasekaran Rajaguru
Recent interest has been stimulated by the growth of income inequality in most developed countries during the 1980s and 1990s. However, considerable uncertainty still exists as to which factors have been the most important causes of this development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for testing long-run Granger non-causality to examine the key determinants of Australia's inequality for the years 1970–2001. In line with popular concern, we find that globalisation and technological progress – defined as the global flow of information – has increased income inequality. In contrast, improved …