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2004

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Full-Text Articles in Business

Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa) Dec 2004

Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa) Dec 2004

Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 9, November 2004, American Institute Of Certified Public Accountants (Aicpa) Nov 2004

Practicing Cpa, Vol. 28 No. 9, November 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 19, Number 6, November-December 2004, American Institute Of Certified Public Accountants (Aicpa) Nov 2004

Planner, Volume 19, Number 6, November-December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Message From President Dick Fleischman [2004, Vol. 27, No. 2]; Sanfilippo Silent Auction 2003, Academy Of Accounting Historians Oct 2004

Message From President Dick Fleischman [2004, Vol. 27, No. 2]; Sanfilippo Silent Auction 2003, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Upcoming Events; 2003-2004 Officers, Academy Of Accounting Historians Oct 2004

Academy Of Accounting Historians Upcoming Events; 2003-2004 Officers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Recognized For Accounting History Education Innovation, Academy Of Accounting Historians Oct 2004

Recognized For Accounting History Education Innovation, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Obituaries; Remembrance Of Michael Chatfield; Recent Donors To Academy Of Accounting Historians Research Centers; Michael Chatfield; Antonie Van Seventer, Academy Of Accounting Historians Oct 2004

Obituaries; Remembrance Of Michael Chatfield; Recent Donors To Academy Of Accounting Historians Research Centers; Michael Chatfield; Antonie Van Seventer, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


St. Louis Exposition Of 1904 And The Accountants' Congress, Sept 26-28: Their History Revised For 2004, David A.R. Forrester Oct 2004

St. Louis Exposition Of 1904 And The Accountants' Congress, Sept 26-28: Their History Revised For 2004, David A.R. Forrester

Accounting Historians Notebook

This two-day congress of accountants was held in September, 1904 during the St. Louis International Exposition. The importance of the congress for the federation of certified accountants across the United States is here confirmed. But the opportunities and intellectual challenges exposed at St. Louis, as at earlier European expositions, featured little for these pragmatic practitioners. More seriously for those claiming that an international accounting congress series began at St. Louis, an examination of its planning, agenda and participation reveals an Anglo-Saxon bias which was natural for that time. This bias was countered only by one Dutch accountant who arrived late …


Academy Of Accounting Historians: Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004, Sandra T. Welch Oct 2004

Academy Of Accounting Historians: Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004, Sandra T. Welch

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2004, Vol. 27, No. 2 (Ocotber) [Whole Issue] Oct 2004

Accounting Historians Notebook, 2004, Vol. 27, No. 2 (Ocotber) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Practicing Cpa, Vol. 28 No. 8, October 2004, American Institute Of Certified Public Accountants (Aicpa) Oct 2004

Practicing Cpa, Vol. 28 No. 8, October 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, October 2004, American Institute Of Certified Public Accountants (Aicpa) Oct 2004

Cpa Client Bulletin, October 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Feminising Prehistory, David Oldroyd Oct 2004

Feminising Prehistory, David Oldroyd

Accounting Historians Notebook

In a recent paper Oldroyd (2003) explored the idea, first gaining ground in the 19th century, that a time once existed in prehistory when society was universally matriarchal, and counting and calculation were the exclusive preserves of women. Despite the extreme antiquity of the subject, making proof difficult, there is some supporting evidence. The topic is noteworthy for a number of reasons, not least because it suggests an earlier place for women in the history of accounting than is usually acknowledged. In speculating that the first reckoning/accounting devices - a series of notched bone awls dating from the Upper Paleolithic …


History In Print [2004, Vol. 27, No. 2], Academy Of Accounting Historians Oct 2004

History In Print [2004, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


10th World Congress Of Accounting Historians Visits St. Louis, Missouri And Oxford, Mississippi, United States Of America; Pictures From The 10th World Congress; More Wcah Pictures, Academy Of Accounting Historians Oct 2004

10th World Congress Of Accounting Historians Visits St. Louis, Missouri And Oxford, Mississippi, United States Of America; Pictures From The 10th World Congress; More Wcah Pictures, Academy Of Accounting Historians

Accounting Historians Notebook

The individuals in the photograph on page one, from left to right, are: unidentified, Paul Miranti, Gary Previts, Tonya Flesher, Dale Flesher, Richard Fleischman, James O'Halloran, Richard Vangermeersch, Steven Moehrle, and unidentified. The individuals in the bottom photograph on page five, from left to right, are: Dale Flesher, William Samson, Jennifer Reynolds-Moehrle, Steven Moehrle, Richard Vangermeersch, Gary Previts, and Richard Fleischman. The photograph of the Convenor on page 25 is Yannick Lemarchand.


Cpa Client Tax Letter, October/November/December 2004, American Institute Of Certified Public Accountants (Aicpa) Oct 2004

Cpa Client Tax Letter, October/November/December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 19, Number 5, September-October 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Planner, Volume 19, Number 5, September-October 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 7, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Practicing Cpa, Vol. 28 No. 7, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, September 2004, American Institute Of Certified Public Accountants (Aicpa) Sep 2004

Cpa Client Bulletin, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, September 2004, American Institute Of Certified Public Accountants. Tax Section Sep 2004

Tax Section Newsletter, September 2004, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Cpa Client Bulletin, August 2004, American Institute Of Certified Public Accountants (Aicpa) Aug 2004

Cpa Client Bulletin, August 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 19, Number 4, July-August 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Planner, Volume 19, Number 4, July-August 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 6, July/August 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Practicing Cpa, Vol. 28 No. 6, July/August 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Cpa Client Tax Letter, July/August/September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 2004, American Institute Of Certified Public Accountants (Aicpa) Jul 2004

Cpa Client Bulletin, July 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


International Transfer Pricing In A Developing Economy Context : Perspectives From The Taxpayers And The Tax Authorities, Wai Yee, Agnes Lo Jun 2004

International Transfer Pricing In A Developing Economy Context : Perspectives From The Taxpayers And The Tax Authorities, Wai Yee, Agnes Lo

Theses & Dissertations

Since the 1979 economic reforms, China has been characterized by a rapid increase in international trade and an inflow of foreign direct investment. Foreign investment enterprises (FIEs) play an increasing important role in the Chinese economy and are substantially engaged in transactions with affiliates outside China. Therefore, international transfer pricing in China has become a significant issue.

Empirical research on international transfer pricing has focused on multinational corporations (MNCs) operating in developed countries. However, it is difficult to generalize their findings to MNCs operating in developing countries as the business environment of developing countries is quite different from that of …


Keynote Address At The Policy Seminar On The 2004 Federal Government Budget., Sanusi J. O Dr. Jun 2004

Keynote Address At The Policy Seminar On The 2004 Federal Government Budget., Sanusi J. O Dr.

Bullion

This is a Keynote address delivered at the Policy Seminar on the 2004 Federal Government Budget, jointly organized by the Central Bank of Nigeria (CBN), the National Centre for Economic Management and Administration (NCEMA) and the Nigerian Economic Society (NES). The seminar is the ninth in the series of the inter-agency collaborative effort, aimed at providing a forum for major stake-holders in the economy to critically analyse and evaluate the adequacy, or otherwise of the current fiscal and monetary policy measures, in achieving the central objectives of the Federal Government.


Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril Jun 2004

Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril

Bullion

The first set of problems in realizing the benefits of a national budget in Nigeria, the 2003 Federal Government Budget in particular, is the delay in formulation and presentation to the National Assembly. This paper examines various definitions of the national budget as understood by some of the important stakeholder. It discusses budget implementation and management, budget 2003 and the people, strengthening programming as a basis of budgeting for development, and co-ordination of economic management in 2003. Finally, the study concludes that NEEDS is a welcome idea but its goals will prove difficult to achieve because of the flaw in …


Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O Jun 2004

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O

Bullion

The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …