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Articles 1 - 13 of 13

Full-Text Articles in Business

Corporate Governance, Strategy, And Supply Management Performance: An Empirical Analysis Of Companies Listed In The São Paulo Stock Exchange, Wesley Mendes-Da-Silva May 2005

Corporate Governance, Strategy, And Supply Management Performance: An Empirical Analysis Of Companies Listed In The São Paulo Stock Exchange, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

This paper examines whether the corporate governance structures of firms with diversified suppliers differ from those of firms with more specialized or concentrated suppliers. This study consists of multiple cross sections that cover the period between 1997 and 2001 and incorporates data collected from 176 industrial companies from fourteen industrial segments that listed stocks in Bovespa, the São Paulo Stock Exchange. This study based its exploration on the premise that minimized inventory and minimized days’ sales in inventory ratios define the best-performing supply management.


Involvement Of Porin N,N-Dicyclohexylcarbodiimide-Reactive Domain In Hexokinase Binding To The Outer Mitochondrial Membrane, Philadelphia University Jan 2005

Involvement Of Porin N,N-Dicyclohexylcarbodiimide-Reactive Domain In Hexokinase Binding To The Outer Mitochondrial Membrane, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Modeling And Analysis Of An On Line Fms, Philadelphia University Jan 2005

Modeling And Analysis Of An On Line Fms, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Novel Technique To Control The Premature Infant Incubator System Using Ann, Philadelphia University Jan 2005

Novel Technique To Control The Premature Infant Incubator System Using Ann, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Rules Of Ownership Of Artificial Persons Of Intellectual Property Rights -Comparative Study Between Jordanian, & French Laws-, Philadelphia University Jan 2005

Rules Of Ownership Of Artificial Persons Of Intellectual Property Rights -Comparative Study Between Jordanian, & French Laws-, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Role Of Knowledge Management In Enhancing The Competitiveness Of Small And Medium-Sized Enterprises (Smes), Philadelphia University Jan 2005

The Role Of Knowledge Management In Enhancing The Competitiveness Of Small And Medium-Sized Enterprises (Smes), Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Solar Cooker Utilizing Satellite Dish Technology, Philadelphia University Jan 2005

Solar Cooker Utilizing Satellite Dish Technology, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Evaluation Technique In The Spi-Calculus For Cryptographic Protocols, Philadelphia University Jan 2005

Evaluation Technique In The Spi-Calculus For Cryptographic Protocols, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The State Of Engineering Postgraduate Studies In Iraqi Universities, Philadelphia University Jan 2005

The State Of Engineering Postgraduate Studies In Iraqi Universities, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


An Approach Of Web Services Quality Attributes Specification, Philadelphia University Jan 2005

An Approach Of Web Services Quality Attributes Specification, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright Jan 2005

Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright

Laura R. Ingraham

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.


Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky Jan 2005

Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky

Laura R. Ingraham

The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …


Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar Jan 2005

Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar

Laura R. Ingraham

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …