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Discriminatory Methods Of Compensating Key Employees In Closely Held Corporations, Mark P. Altieri May 2025

Discriminatory Methods Of Compensating Key Employees In Closely Held Corporations, Mark P. Altieri

Tax Adviser

No abstract provided.


Corporate Tax Provisions Of The Deficit Reduction Act Of 1984, Robert Willens, Burton M. Mirsky May 2025

Corporate Tax Provisions Of The Deficit Reduction Act Of 1984, Robert Willens, Burton M. Mirsky

Tax Adviser

No abstract provided.


Taxable Years Of S Corporations-—Ssra Offers Limited Flexibility In Selection, Robert W. Jamison May 2025

Taxable Years Of S Corporations-—Ssra Offers Limited Flexibility In Selection, Robert W. Jamison

Tax Adviser

No abstract provided.


Tax Clinic, Frank J. O'Connell Jr. May 2025

Tax Clinic, Frank J. O'Connell Jr.

Tax Adviser

No abstract provided.


Equipment Leasing After The Deficit Reduction Act Of 1984: An Overview, Howard J. Levine, Ronald S. Cohn May 2025

Equipment Leasing After The Deficit Reduction Act Of 1984: An Overview, Howard J. Levine, Ronald S. Cohn

Tax Adviser

No abstract provided.


Sars And The Nigerian Youth: Odors From A Decaying System, Toyin Falola May 2025

Sars And The Nigerian Youth: Odors From A Decaying System, Toyin Falola

Journal of African Policy Studies

Nigeria is home to a thriving contradiction. Here is a country that celebrates its aspirations to greatness—economic success, food security, accountable governance, territorial integrity, internal security, and improved living standards—sabotaging its young and vibrant population. A pseudo-welfarist democracy, Nigeria's young vibrant 'human capital'—the potentially productive portion of its population—must contend with gross insufficiencies, maladministration, corruption, and intimidation in state-owned and administered facilities. In public infrastructure—stable electricity, good roads, and clean drinking water—and public institutions—schools, hospitals, government agencies, and the security outfits—lies a deep and spreading rot; an insufficiency, inefficiency, and inconsistency that constantly mocks any such aspirations to lofty heights. …


The Influence Of (Post-) Colonial Language Policies On Local Languages In Cameroon: An Acquisition Planning Perspective, Alain Flaubert Takam May 2025

The Influence Of (Post-) Colonial Language Policies On Local Languages In Cameroon: An Acquisition Planning Perspective, Alain Flaubert Takam

Journal of African Policy Studies

This paper examines language policy and planning in favour of minority languages during the colonial era and immediately after. It is based on the observation that local languages in Cameroon do not seem to have the ethnolinguistic vitality necessary for their long-term survival. The situation of these languages begs the following question: Did the promotion strategies of national languages in colonial Cameroon pave the way for language attrition that is observable today or is it the language policy choice of the political authorities in independent Cameroon that has caused this language issue? This paper, which falls within the general framework …


The Political Economy Of Pension Reforms: An Analysis Of Policy Design And Practice In Ghana, Michael Kpessa-Whyte May 2025

The Political Economy Of Pension Reforms: An Analysis Of Policy Design And Practice In Ghana, Michael Kpessa-Whyte

Journal of African Policy Studies

There is a gradual move away in African pension policy from the hitherto predominantly pay-as-you-go social insurance schemes to new social security policies that prioritize private pension. But in African economies where capital market is underdeveloped and private sector is generally fragile, the shift to private pensions has implications for income security of the elderly. This study examines the design and practice of three-tier pension scheme with dual private pillars introduced a little over a decade ago. While discussing the various categories of private pension schemes that operate under the three-tier pension plan, it echoes the view that, the design …


The Plague Of ‘Ghost Workers’: Interrogating Payroll Fraud And Executive-Bureaucratic Conspiracy In Nigeria, Mike Omilusi May 2025

The Plague Of ‘Ghost Workers’: Interrogating Payroll Fraud And Executive-Bureaucratic Conspiracy In Nigeria, Mike Omilusi

Journal of African Policy Studies

Like all forms of corruption, ghost workers present a serious drain on state funds. The Nigerian government has tens of thousands of forged or imaginary names on its payroll. These people inhabit the ranks of Nigeria’s “ghost workers,” who receive pensions from the government without ever working a day. This essay examines the impact of ghost workers on the public wage bill and generally, high cost of governance in Nigeria. It interrogates the renewed efforts of governments at all levels in probing this pattern of fraud, particularly in a period of economic recession. It is submitted in this essay that …


Accounting For The Decline Of Service Delivery In Urban Local Authorities: A Survey Of Zimbabwean Cities And Towns, Wenceslaus Mudyanadzo, Makomborero Y. Nzwatu May 2025

Accounting For The Decline Of Service Delivery In Urban Local Authorities: A Survey Of Zimbabwean Cities And Towns, Wenceslaus Mudyanadzo, Makomborero Y. Nzwatu

Journal of African Policy Studies

This paper presents a review of several factors which account for the decline of service delivery in urban local authorities within Zimbabwe. The study utilised desk research methodology to explore and analyse relevant data which was in government legislation, ministerial statements, public and private media articles, books and journals to come up with the totality of the environment relating directly or indirectly to the decline of service delivery in local authorities (LAs). The evidence cited is based on findings from identified urban local authorities which include Harare, Chitungwiza, Gweru, Mutare, Masvingo and Bulawayo City Councils. Themes surrounding the interference in …


Reinventing E-Governance Policy In Local Governments In Southern Nigeria, Robert A. Dibie, Maryam O. Quadri May 2025

Reinventing E-Governance Policy In Local Governments In Southern Nigeria, Robert A. Dibie, Maryam O. Quadri

Journal of African Policy Studies

This paper examines the extent to which electronic governance policy has contributed to more efficient service delivery in local governments in southern Nigeria. It also explores how e-governance practices has improved the relationship between citizens and local governments in southern Nigeria. It argues that despite the appropriation of funds for the purchase of computers and other electronic equipment in many local governments in the past three decades, the delivery of services in almost all the local governments under study has not improved. The paper uses data derived from questionnaire survey administered to local government staff in southern Nigeria. Two thousand …


The Tax Adviser, Volume 15, Number 8, August 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 8, August 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Tax Clinic, Robert M. Rosen May 2025

Tax Clinic, Robert M. Rosen

Tax Adviser

No abstract provided.


Placed In Service, Randy Rhoades May 2025

Placed In Service, Randy Rhoades

Tax Adviser

No abstract provided.


Estate Planning: Sec. 6166: Computing The Estate’S Interest Deduction, William A. Raabe May 2025

Estate Planning: Sec. 6166: Computing The Estate’S Interest Deduction, William A. Raabe

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 15, Number 7, July 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 7, July 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index 12 Months Ended June 1984, American Institute Of Certified Public Accountants May 2025

Subject Index 12 Months Ended June 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Tax Clinic, Leon M. Nad May 2025

Tax Clinic, Leon M. Nad

Tax Adviser

No abstract provided.


Expatriate Bonuses And The Sec. 83(B) Election—A Planning Opportunity, Thomas M. Kinzler May 2025

Expatriate Bonuses And The Sec. 83(B) Election—A Planning Opportunity, Thomas M. Kinzler

Tax Adviser

No abstract provided.


Family Gifts Of Real Estate: Avoiding Inclusion Under Sec. 2036, Travis P. Goggans, Candace J. Garcia May 2025

Family Gifts Of Real Estate: Avoiding Inclusion Under Sec. 2036, Travis P. Goggans, Candace J. Garcia

Tax Adviser

No abstract provided.


Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison May 2025

Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison

ICHRIE Research Reports

Cannabis tourism offers new opportunities for U.S. hospitality, although regional adoption is limited and complex due to diverse legal frameworks. Through qualitative document analysis (QDA) of regulatory frameworks in 14 Southern U.S. states, this study compares policies on consumption, sales, and employment in states with limited or emerging cannabis programs. Findings reveal that hospitality operators can enhance guest experiences by creating private, wellness-focused cannabis environments and advocating for gradual policy adjustments. However, compliance with strict consumption, licensing, and workplace rules is essential to mitigate legal risks. This study highlights the South's cannabis tourism potential within politically conservative markets, suggesting that …


Holding Up A Mirror To Hostile Gender Legislation: The Impact Of Drag Bans On The Theater Industry, Claire B. Epstein May 2025

Holding Up A Mirror To Hostile Gender Legislation: The Impact Of Drag Bans On The Theater Industry, Claire B. Epstein

Pace Law Review

States, particularly infringing upon the rights of the LGBTQIA+ community. Certain states have sought to introduce “drag ban” laws under the guise of protecting children from viewing obscene content. These laws, in effect, are harmful to people, children especially, and have a chilling effect on expression, leaving critical harm in their wake. Laws such as these cast a wide net of regulation, opening up otherwise innocent citizens to criminal and civil liability. The theater industry is particularly affected by these regulations, even if lawmakers do not acknowledge this potential harm. This article will focus on three laws seeking to regulate …


The New 92? Lawful Orders, The Obedience Paradigm, And The Military As A Forum For Experimental Change In The Aftermath Of Trump V. United States, Kyra Ziesk-Socolov May 2025

The New 92? Lawful Orders, The Obedience Paradigm, And The Military As A Forum For Experimental Change In The Aftermath Of Trump V. United States, Kyra Ziesk-Socolov

Pace Law Review

Article 92 of the Uniform Code of Military Justice criminalizes defiance of lawful orders issued by superior military and civilian officials in a service member’s chain of command, while Rule for Court-Martial (R.C.M.) 916(d) provides procedural guidance for the assertion that a service member was acting pursuant to lawful orders as a criminal defense. These provisions are integral to maintaining good order and discipline within the military ranks and ensuring consistent and reliable implementation of operational and policy initiatives across the Department of Defense. The duty to obey lawful orders is closely circumscribed in the context of the military chain …


The Tax Adviser, Volume 15, Number 6, June 1984, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 15, Number 6, June 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Contingent Obligations: Tax Consequences For The Purchaser, Dana G. Seamans, Mary Sue Gately May 2025

Contingent Obligations: Tax Consequences For The Purchaser, Dana G. Seamans, Mary Sue Gately

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson May 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.


Lubin Business Review 2025 May 2025

Lubin Business Review 2025

Lubin Business Review

No abstract provided.