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Accounting Commons

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2010

Economics

Institution
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Articles 1 - 14 of 14

Full-Text Articles in Accounting

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice Dec 2010

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice

Honors Projects in Accounting

The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …


Examining Of Amman Stock Market Behavior, Philadelphia University May 2010

Examining Of Amman Stock Market Behavior, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


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.


The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza Jan 2010

The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza

Faculty Publications

Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.


Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford Jan 2010

Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford

CMC Senior Theses

This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the likelihood of an SEC-prompted restatement but …


Heedless Globalism: The Sec's Roadmap To Accounting Convergence, William W. Bratton Jan 2010

Heedless Globalism: The Sec's Roadmap To Accounting Convergence, William W. Bratton

All Faculty Scholarship

The Securities Exchange Commission (SEC) has introduced a "Roadmap" that describes a process leading to mandatory use of International Financial Reporting Standards (IFRS) by domestic issuers by 2014. The SEC justifies this initiative on the grounds that global standardization yields cost savings and an ultimate gain in comparability, facilitating the search for global opportunities by u.s. investors and making u.s. capital markets more attractive to foreign issuers. This Article shows that the offered justification is inadequate. The SEC frames the matter as a choice between two institutional frameworks for standard setting, holding out high quality sets of standards, asking which …


The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza Jan 2010

The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza

Matthew J. Holian

Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.


Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University Dec 2009

Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University

Philadelphia University, Jordan

No abstract provided.