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Taxation

2003

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Full-Text Articles in Business

Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu Dec 2003

Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu

CBN Occasional Papers

Since the transition to civilian rule in May 29, 1999, the country has witnessed conflicts between the legislature and the executive over budget matters. These conflicts are not only restricted to the federal level but also a common phenomenon at the state government level. This paper discussed the poor relationship over the budget matters and made suggestions on how to improve the process. The paper surveyed the literature on the legal framework of the budgetary process in several countries. Thereafter, the paper examined the legal framework for the budgetary process in Nigeria as well as the issues involved. The paper …


Practicing Cpa, Vol. 27 No. 10, December 2003, American Institute Of Certified Public Accountants (Aicpa) Dec 2003

Practicing Cpa, Vol. 27 No. 10, December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 2003, American Institute Of Certified Public Accountants (Aicpa) Dec 2003

Cpa Client Bulletin, December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 18, Number 4, November-December 2003, American Institute Of Certified Public Accountants (Aicpa) Nov 2003

Planner, Volume 18, Number 4, November-December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 2003, American Institute Of Certified Public Accountants (Aicpa) Nov 2003

Cpa Client Bulletin, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 27 No. 9, November 2003, American Institute Of Certified Public Accountants (Aicpa) Nov 2003

Practicing Cpa, Vol. 27 No. 9, November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Meeting Of Officers, Trustee And Key Members, Saturday, March 8, 2003, Hyatt Regency Hotel, Houston, Tx, Barbara Dubis Merino Oct 2003

Meeting Of Officers, Trustee And Key Members, Saturday, March 8, 2003, Hyatt Regency Hotel, Houston, Tx, Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo Oct 2003

Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo

Accounting Historians Notebook

In America, the 19th century marked the beginning of substantial economic changes (development of the vast railroad system, industrialization, and unsatiated demand for capital), providing an environment conducive to the establishment of a new profession, public accountancy. There were many accounting pioneers in the United States who helped the accounting profession develop during this transitional period. Many of the 19th century American accountants are not as well known as their 20th century counterparts, and only two accountants who worked primarily in the 19th century are currently in the Hall of Fame; Charles E. Sprague and Charles Haskins. Until recently, there …


Feminine Context Of Prehistoric Notation Systems, David Oldroyd Oct 2003

Feminine Context Of Prehistoric Notation Systems, David Oldroyd

Accounting Historians Notebook

A radical school of modern feminism exists which believes in the existence of a time in prehistory, before the male take-over, when society was universally matriarchal, and women enjoyed a more central role in society than men. The idea of an ancient matriarchy first gained ground in the 19th century amongst evolutionary theorists, such as Engels. He linked the oppression of women to the rise of the state, which he said had resulted in the separation of private and public domains, the activities of women being relegated to the private service of their husbands (Leacock, 1978, p. 255; Siverblatt, 1991, …


Academy Of Accounting Historians 2003 Functions; Academy Of Accounting Historians Officers, Trustees And Committee Chairs -- 2003, Academy Of Accounting Historians Oct 2003

Academy Of Accounting Historians 2003 Functions; Academy Of Accounting Historians Officers, Trustees And Committee Chairs -- 2003, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Recent Donors To Academy Research Centers, Academy Of Accounting Historians Oct 2003

Recent Donors To Academy Research Centers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


10th World Congress Of Accounting Historians, St. Louis, Missouri; Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians Oct 2003

10th World Congress Of Accounting Historians, St. Louis, Missouri; Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians Oct 2003

History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh Oct 2003

Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh

Accounting Historians Notebook

Dr. Tonya Flesher, past president of the Academy of Accounting Historians and professor of Accountancy, was recently recognized as winner of the University of Mississippi's 2003 prestigious Elsie M. Hood Outstanding Teacher of the Year Award. Flesher, who has taught in the UM School of Accountancy since 1979, was selected from among the university's 549 full-time faculty members for the prestigious award.


Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue] Oct 2003

Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Tax Letter, October/November/December 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Client Tax Letter, October/November/December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen Sep 2003

The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen

Faculty Publications

No abstract provided.


The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen Sep 2003

The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen

Annette M. Nellen

No abstract provided.


Practicing Cpa, Vol. 27 No. 7, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Practicing Cpa, Vol. 27 No. 7, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 18, Number 3, September-October 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Planner, Volume 18, Number 3, September-October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Cpa Client Bulletin, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, September 2003, American Institute Of Certified Public Accountants. Tax Section Sep 2003

Tax Section Newsletter, September 2003, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Challenges And Responses : An Analysis Of Economic Development Among Some East Asian Newly Industrializing Countries (Nics) Or Areas; The Effect Of Their Using Tax Incentive Systems To Attract Foreign Investment With Lessons From Taiwan's Tax Incentive System As An Illustration, Li Pai Chia Kuo Sep 2003

Challenges And Responses : An Analysis Of Economic Development Among Some East Asian Newly Industrializing Countries (Nics) Or Areas; The Effect Of Their Using Tax Incentive Systems To Attract Foreign Investment With Lessons From Taiwan's Tax Incentive System As An Illustration, Li Pai Chia Kuo

Theses and Dissertations

Sustained economic development since World War II was the phenomenon of the "East Asian Miracle," although the glory was tainted by the impact of the 1997 Asian financial crisis. South Korea, Taiwan, Singapore, and Hong Kong were among the East Asian Newly Industrializing Countries (NICs) who shared the phenomena but each had unique circumstances with which to deal. China, on the other hand, stagnated before the 1978 opening to the world but has improved spectacularly economically since, and retains its momentum going into the new millennium. The motive and dynamics of the East Asian economic phenomena have been studied thoroughly, …


Cpa Client Bulletin, August 2003, American Institute Of Certified Public Accountants (Aicpa) Aug 2003

Cpa Client Bulletin, August 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Model State Land Use Legislation For New England, New England Environmental Finance Center, Muskie School Of Public Service Jul 2003

Model State Land Use Legislation For New England, New England Environmental Finance Center, Muskie School Of Public Service

Legislation

Sprawl is neither the ordained nor the inevitable outcome upon the New England landscape. A coordinated response to sprawl by the public and private sectors is possible, and could dramatically improve land use patterns and reduce the cost of local government. For the New England states, such a response would include, among other elements, legislation to eliminate existing gaps in the land use laws of each state – gaps that presently encourage or sanction sprawling development. It would also include incentives for municipalities to think beyond their borders and to act with greater efficiency and effect. It is the purpose …


Planner, Volume 18, Number 2, July-August 2003, American Institute Of Certified Public Accountants (Aicpa) Jul 2003

Planner, Volume 18, Number 2, July-August 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 2003, American Institute Of Certified Public Accountants (Aicpa) Jul 2003

Cpa Client Bulletin, July 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 2003, American Institute Of Certified Public Accountants (Aicpa) Jul 2003

Cpa Client Tax Letter, July/August/September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.