Taxation Commons^™

Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.

Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones

Accounting Historians Notebook

No abstract provided.

Calls For Papers And Other; Accounting Historians Notebook: Call For Papers; Academy Of Accounting Historians 2010 Vangermeeresch Manuscript Award; Sec Historical Society Seeks Curator For 2012 Gallery On Audit Regulation; Call For Expressions Of Author Interest: A Global History; Accounting History: Call For Papers; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Historians 2010 Research Conference; Xvith Conference Of Accounting And Management History; Academy Of Accounting Historians 2011 Research Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2010, Vol. 33, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Cpa Client Tax Letter, April/May/June 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, April 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting History Journals Contents For 2009, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History In The Early 1950s, Andrew Sharp, Rachel E. Kass

Accounting Historians Notebook

No abstract provided.

Cpa Client Bulletin, March 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton

Annette M. Nellen

TIGTA made recommendations regarding the use of individual tax identification numbers (ITINs) with respect to refundable tax credits such as the child tax credit. TIGTA also recommended that the IRS develop a new process to prevent erroneous claims for the earned income credit. • The IRS issued guidance providing the procedure for electing under Sec. 108(i) to include income from indebtedness discharged in a reacquisition of a debt instrument in gross income ratably over a five-year period. • The IRS issued advice to its employees regarding the determination of whether a taxpayer can claim a dependency exemption for a noncustodial …

Derecho De La Seguridad Social En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

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Cpa Client Bulletin, February 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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. …

Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd

Joseph Femi Adebisi PhD

The paper examines the challenges in the regulation of value added tax (vat) in Nigeria. It hypothesizes on the Tax Laws and Fraudulent practices, VAT fraud and Effect on the Government revenue, Whistleblowers and effects on fraud detection, prevention and eradication. Based on primary data from questionnaire and personal interviews, the chi-square analysis was employed. Is was fund that tax laws relating to VAT facilitate frauds, frauds on VAT have negative effects on the government revenue, and that the Introduction of Whistleblowers has effects on fraud detection, prevention and eradication. There should be more enlightenment campaign on the right on …

Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act And Nasba Uniform Accountancy Act Rules, Section 3 And Article 14; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin

Research Collection School Of Accountancy

Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …

Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo

Accounting Historians Journal

This paper addresses and updates the challenge made by Carmona [2004] regarding the need to broaden the accounting history literature into periods, settings, and sectors outside those traditionally published in specialist journals. For this purpose, we review three international journals the Accounting Historians Journal; Accounting, Business & Financial History; and Accounting History and two national publications Rivista di Contabilita e Cultura Aziendali (Italy) and De Computis (Spain) over the period 2000-2008. The results show changes in the publishing patterns of accounting history research. We also explore whether non-Anglo-Saxon researchers have widened the settings, periods, and sectors studied from those of …

Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts

Accounting Historians Journal

The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession's struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization's monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies.

Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;, Nicolas Praquin

Accounting Historians Journal

In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Credit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Credit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.

Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …

Contents [2010, Vol. 37, No. 2]; Statement Of Policy [2010, Vol. 37, No. 2]; Guide For Manuscript Submission [2010, Vol. 37, No. 2; Thanks From The Co-Editors, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Thanks from the Co-Editors.

On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell

Accounting Historians Journal

Reforms to the civil list in the late 18th century in England sought to deny the Crown opportunities to use its civil-list funds and sinecures to buy influence in Parliament and, thereby, diminish constitutional protections for liberty. Among the most important reforms were tighter accounting requirements for civil-list spending, including that for the secret services. The unique nature and purpose of the home and foreign secret services, which were the responsibility of the Crown and paid from civil-service funds, resulted in accounting controls which depended upon additional measures to provide Parliament with greater control over spending and enhanced accountability. These …

Academy Of Accounting Historians: Application For 2010 Membership;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University, 6-7 September 2010: Announcement Of Conference And Call For Papers; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart

Accounting Historians Journal

This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater …

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.