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Articles 1 - 30 of 88

Full-Text Articles in Accounting

Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao Jun 2015

Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao

Sacchidananda Mukherjee

1. The study suggests alternative design of GST where tax cascading goes down and prices fall and the Government revenue remains unchanged. 2. Substantial reduction in cascading of taxes is observed for a shift from baseline to alternative scenarios and tax system becomes cleaner. 3. Elimination of cascading of taxes will result in rising export competitiveness of Indian industries in the international markets. 4. In all alternative designs of GST, the prices across the sectors either remain unchanged or decline 5. Dismantling the administered pricing mechanism for petrol and diesel along with introduction of comprehensive GST for petroleum products benefits …


Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin Jan 2015

Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin

NORAZA MAT UDIN

No abstract provided.


Axiomatic Social Choice Theory, David Randall Jenkins Aug 2014

Axiomatic Social Choice Theory, David Randall Jenkins

David Randall Jenkins

Ordered Relations Theory’s two axioms ultimately enable (individual: society) well-being transitivity inasmuch as they impound Social Choice Theory’s impossibility theorem, impossibility-resolving axioms, and all such further regressive impossibility theorems and impossibility-resolving axioms.


Public Accounts Committees In Asia, Riccardo Pelizzo Oct 2013

Public Accounts Committees In Asia, Riccardo Pelizzo

riccardo pelizzo

No abstract provided.


Accountability In The Church, Professor Ben C Osisioma Aug 2013

Accountability In The Church, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …


Corporate Performance, Ceo Power And Ceo Turnover: Evidence From Malaysian Public Listed Companies, Rokiah Ishak Jan 2012

Corporate Performance, Ceo Power And Ceo Turnover: Evidence From Malaysian Public Listed Companies, Rokiah Ishak

rokiah ishak

This paper seeks to determine the impact of firm performance and CEO power on CEO turnover. Research in CEO turnover literature found that corporate performance is frequently used as an indicator to evaluate the effectiveness of CEO effort and findings from most of these studies indicate that the turnover rate of CEO is higher for poor performing firms when compared to well performing firms. Furthermore, social network theory and human capital theory suggest that CEOs gain their power from their educational background; skill and functional background; special expertise; experience; industry specialization; prestige; ownership; age; and length of tenure. This power …


5x20 Matrix For Knowledge Management Lifecycle Based On The Five C’S Model And A Critical Review, Philadelphia University Jan 2012

5x20 Matrix For Knowledge Management Lifecycle Based On The Five C’S Model And A Critical Review, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Short Story In Jordan Its Origin And Development, Philadelphia University Jan 2012

The Short Story In Jordan Its Origin And Development, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Balanced Scorecard: An Intentional Academic Fraud?, David Randall Jenkins Jul 2011

The Balanced Scorecard: An Intentional Academic Fraud?, David Randall Jenkins

David Randall Jenkins

The Kaplan and Norton 1992 Balanced Scorecard was intentionally structured to aid an Informal Capital Market Cartel in search of the next John Maynard Keynes.


Il Comitato Per Il Controllo Interno E Per La Revisione Contabile Introdotto Dall’Art. 19 Del D.Lgs. 39/2010: Riflessioni In Sede Di Prima Istituzione Alla Luce Delle Indicazioni Dell’Unione Europea, Claudio Sottoriva Mar 2011

Il Comitato Per Il Controllo Interno E Per La Revisione Contabile Introdotto Dall’Art. 19 Del D.Lgs. 39/2010: Riflessioni In Sede Di Prima Istituzione Alla Luce Delle Indicazioni Dell’Unione Europea, Claudio Sottoriva

Claudio Sottoriva

L’esperienza nazionale in tema di costituzione di “comitati” interni all’organo amministrativo si arricchisce, alla luce del D.Lgs. 39/2010, del comitato per il controllo interno e per la revisione contabile ai sensi dell’art. 19 dello stesso. Facendo riferimento alla realtà italiana ed europea in generale si evidenzia la progressiva sperimentazione di formule compositive degli organi amministrativi e di controllo finalizzate ad una loro maggiore specializzazione secondo quanto previsto dai principali codici di autodisciplina (soprattutto avuto riguardo alle società aventi titoli negoziati in mercati regolamentati). Il comitato ex art. 19 del D.Lgs. 39/2010 è previsto per tutti gli enti di interesse nazionale …


Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin Jan 2011

Chinese Reverse Mergers, Accounting Regimes, And The Rule Of Law In China, Benjamin A. Templin

Benjamin A. Templin

In 2010, federal regulators and politicians became increasingly concerned over the accounting practices of Chinese companies that trade on U.S. stock exchanges. In particular, the Securities and Exchange Commission (“SEC”) targeted companies that went public through a process called the reverse merger. The instances of fraud became so widespread, regulators and commentators coined the term Chinese Reverse Merger (“CRM”) in order to describe a sector where investors assume the risk of accounting irregularities. Although CRMs must comply with international accounting standards, a weak rule of law in China has resulted in poor implementation and enforcement of its accounting regime. U.S. …


Measuring Intellectual Capital In Corporations, Philadelphia University Jan 2011

Measuring Intellectual Capital In Corporations, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University Jan 2011

Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Modeling An Interactive Fms Scheduler Using Colored Petri Nets, Philadelphia University Jan 2011

Modeling An Interactive Fms Scheduler Using Colored Petri Nets, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Studies On Taxonomy And Ecology Of Some Fish Larve From The Gulf Of Aqaba, Philadelphia University Jan 2011

Studies On Taxonomy And Ecology Of Some Fish Larve From The Gulf Of Aqaba, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


تلخيص ونبذة عن كتاب الجراحة التجميلية في الجوانب القانونية والشرعية, Philadelphia University Jan 2011

تلخيص ونبذة عن كتاب الجراحة التجميلية في الجوانب القانونية والشرعية, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Quality Evaluation Of Reconstructed Biological Signals, American Journal Of Applied Sciences, 6 (1): 187-193, 2009., Philadelphia University Jan 2011

Quality Evaluation Of Reconstructed Biological Signals, American Journal Of Applied Sciences, 6 (1): 187-193, 2009., Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Guidelines For Teaching These Speech Acts, Philadelphia University Jan 2011

Guidelines For Teaching These Speech Acts, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Exploration And Impacts Of Utilizing Computerized Information Systems Field Study: At The Headquarters Of Jordanian Ministry Of Education, Philadelphia University Jan 2011

Exploration And Impacts Of Utilizing Computerized Information Systems Field Study: At The Headquarters Of Jordanian Ministry Of Education, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Spatial Organization Of The International Tourism Flows In Jordan, Philadelphia University Jan 2011

Spatial Organization Of The International Tourism Flows In Jordan, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Examining Of Amman Stock Market Behavior, Philadelphia University May 2010

Examining Of Amman Stock Market Behavior, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil Jan 2010

Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil

Anna Ujwary-Gil

Obszary tematyczne obejmują: • organizacje komercyjne i niekomercyjne jako obiekt badań naukowych, • organizacje komercyjne i niekomercyjne w gospodarce rynkowej, • organizacje komercyjne i niekomercyjne w kreowaniu rozwoju regionalnego, • finansowe aspekty zarządzania organizacjami komercyjnymi i niekomercyjnymi.


The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii Jan 2010

The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii

Bruce D. McDonald, III

An important question stemming from the collapse of the Soviet Union is how defense spending has influenced the economic performance of the 15 member states since their establishment as market economies. This study furthers the understanding of the relationship between defense spending and economic growth using data from the states of the former Soviet Union from 1992 to 2007. A nonlinear production function was used for direct effects, and models of investment and employment were employed for indirect effects. Contrary to expectations, the findings show that continued reliance on the defense sector in post-Soviet states has helped overall economic growth. …


An Investigation Of Speech Enhancement Using Wavelet Filtering Method, International Journal Of Speech Technology, Philadelphia University Jan 2010

An Investigation Of Speech Enhancement Using Wavelet Filtering Method, International Journal Of Speech Technology, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Jordanian Commercial Bank Strategies In High- Rate Of Return Realization And Its Relation With Liquidity Gap Management Performance, Philadelphia University Jan 2010

Jordanian Commercial Bank Strategies In High- Rate Of Return Realization And Its Relation With Liquidity Gap Management Performance, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Testing Lyoequivalency For Three Commercially Sustainedrelease Tablets Containing Diltiazem Hydrochloride, Philadelphia University Jan 2010

Testing Lyoequivalency For Three Commercially Sustainedrelease Tablets Containing Diltiazem Hydrochloride, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Novel And The Experimentation, Philadelphia University Jan 2010

The Novel And The Experimentation, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Neural-Network-Based Fuzzy Identifier: Design And Evaluation, Philadelphia University Jan 2010

Neural-Network-Based Fuzzy Identifier: Design And Evaluation, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Using Database Marketing To Enhance Direct Marketing Alternatives In Jordanian Industrial Shareholders Corporations, Philadelphia University Jan 2010

Using Database Marketing To Enhance Direct Marketing Alternatives In Jordanian Industrial Shareholders Corporations, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


النتائج المالية لشهادة التسجيل للحصول على الآيزو في الشركات الصناعية المساهمة العامة, Philadelphia University Nov 2009

النتائج المالية لشهادة التسجيل للحصول على الآيزو في الشركات الصناعية المساهمة العامة, Philadelphia University

Philadelphia University, Jordan

No abstract provided.