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The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended October 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Washington Report: Aicpa Acts To Restore Social Security Benefits To Retired Partners, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Understanding Sec. 305(C) Deemed Distributions, Stephen Replin

Tax Adviser

No abstract provided.

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.

Tax Implications Of Family Loan Transactions, William F. Jordan

Tax Adviser

No abstract provided.

Tax Consequences Of Hedging Against Foreign Currency Fluctuations An Update, Ralph A. Wehrenberg, Richard A. Helfand

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 10, October 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

New Tax Exemption Program For Doing Business In Puerto Rico, Angel L. Castro

Tax Adviser

No abstract provided.

Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.

“Plus Ça Change, Plus C’Est La Même Chose”: The Ongoing Decolonisation’S Mechanic Inside The Franc Zone, Gerard Emmanuel Kamdem Kamga

Journal of African Policy Studies

This paper examines the persistent neocolonial dynamics within the Franc Zone, encapsulated by the adage “plus ça change, plus c’est la même chose” (the more things change, the more they stay the same). Despite nominal independence in the 1960s achieved by countries colonized by France, the analysis reveals how France maintains significant control through the Franc Zone and the “Françafrique” system. The Franc Zone, encompassing fifteen African states using the CFA Franc and Comoros Franc, functions under principles ensuring French dominance and the enslavement of these countries: fixed exchange rates pegged to the Euro, mandatory centralization of a large portion …

Unfinished Business: An Analysis Of The Permanent Forum On People Of African Descent, Satang Nabaneh

Journal of African Policy Studies

Communities of African descent worldwide experience persistent structural discrimination, manifested in poverty, underdevelopment, marginalization, social exclusion, and economic disparities. The historical crimes of enslavement, the transatlantic trade of enslaved Africans, apartheid, and colonialism, recognized as crimes against humanity and potentially constituting genocide, have left enduring trauma and systemic repercussions. These atrocities are demonstrably linked to current disparities in health, welfare, and the fulfillment of human rights for people of African descent. The International Decade for People of African Descent (2015 to 2024), proclaimed by the United Nations General Assembly in 2015 under the theme “People of African Descent: Recognition, Justice …

Earthjustice: The Role Of The African Regional Human Rights System In Containing Climate Change, Bright Nkrumah, Ebenezer Durojaye, Maria Usang Assim

Journal of African Policy Studies

At the turn of the millennium, the landscape of Africa has been punctuated by intense weather conditions. With a disproportionate percentage of the continent’s population bearing the brunt of climate-induced heatwaves, deluges, and drought, it is expected that this phenomenon will spur regional climate litigation. The essay argues that although there is an evolution of climate cases submitted at the national level, this development has not evolved to the African regional human rights system. The lack of cases at the regional level beckons one to explore why (potential)victims are unable or unwilling to explore these mechanisms given their role in …

The Intersection Between Child Marriage And Climate Change: An Example Of Malawi, Musu Bakoto Sawo

Journal of African Policy Studies

Child marriage affects 39,000 girls daily, totaling 650 million women married before age eighteen globally. While driven by poverty, tradition, and limited education, climate change is emerging as a significant new factor, particularly in developing nations such as Malawi, where 42% of girls marry before age eighteen. An estimated 1.5 million girls in Malawi are at risk due to climate-exacerbated food insecurity and displacement. This paper, using feminist theories of intersectionality, postcolonial feminism, and feminist political ecology, examines the complex link between climate change and child marriage in Malawi. It critiques existing international, regional, and domestic policies, highlighting their inadequacy …

African Feminist Theories And The Gendered Dimensions Of Climate Change In Africa, Manase Kudzai Chiweshe

Journal of African Policy Studies

This paper analyzes how African feminist theories can provide nuanced insights into the gendered dimensions of climate change across the continent. African feminist theories provide essential insights into the everyday lived experiences of women within African spaces, allowing for a contextual analysis of the impacts of climate change. There has also been a growing recognition of the need to identify the gender-differentiated impacts of climate change. The main argument is not only that climate change will be experienced by men and women differently but also that the impacts will hurt women more severely. Yet this theorization must employ theoretical lenses …

Technology And The Sustainable Implementation Of The African Continental Free Trade Area (Afcfta) Through Women’S Integration, Philip Ademola Olayoku

Journal of African Policy Studies

The desire for economic prosperity on the African continent led to the African Continental Free Trade Area (AfCFTA), in line with the vision of the Organisation of African Unity (OAU), when it proposed the creation of an African Economic Community (AEC) by 2028. However, sustainable economic development will remain a mirage without inclusivity where no one is left behind, in line with the African Union’s Agenda 2063. This study explores the challenge of restricting women to economic margins in trade agreements under the AfCFTA and how this would undermine its implementation. It subsequently contends that women are integral to Africa’s …

Broadening The Scope Of The "Justiciability" Debate To Include The Right To Development: An Analysis Of The African Human Rights Monitoring Bodies, Serges Djoyou Kamga

Journal of African Policy Studies

The right to development (RTD) is the most controversial human right of our time. Opponents argue that it is not justiciable. Besides the adoption of the Draft Covenant on the RTD, the right is binding in the African human rights system. It is on this backdrop that the article shows the justiciability of this right through its juridification and application in domestic courts. It also examines the role of African human rights monitoring bodies in broadening the scope of the “justiciability” debate to include the RTD. This article examines the African Commission and Court’s pronouncements on the RTD and unveils …

Editor's Remarks, Julius A. Amin

Journal of African Policy Studies

Roughly two years ago, the University of Dayton Human Rights Center hosted a very important conference titled “Decolonization and Development for Africa and People of African Descent.” I attended this event and participated in several sessions of the conference. The topics and discussions were enlightening, and they stimulated much conversation about decolonization and development in relation to the social practice of human rights.

Participants at the conference came from both sides of the Atlantic, and those I spoke with agreed that the conference encouraged them to consider the topic of human rights with a new perspective. Within African studies, human …

Reclaiming Power: Decolonization And Development For Africa And People Of African Descent, Satang Nabaneh

Journal of African Policy Studies

The journey to this special issue has been a long and significant one for me, as an African deeply invested in the multifaceted realities of global Africa. Africa embodies the global. Its people, culture, and histories transcend borders, reflecting a deeply interconnected world. To speak of global Africa is to reject essentialist notions of African identity, recognizing that to be African is to be unbounded by space, place, or fixed definitions. This special issue, “Reclaiming Power: Decolonization and Development for Africa and People of African Descent,” was born out of the convergence of the 2023 Social Practice of Human Rights …

Cover And Front Matter, Journal Of African Policy Studies

Journal of African Policy Studies

Cover, journal information, and table of contents

Washington Report: Responsibilities In Tax Practice And Thor Power Tool, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.

Newly Proposed Regulations On Lifo Conformity: Lifting The Embargo On Full Disclosure On, Felix B. Laughlin

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 9, September 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended August 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.