Business Commons^™

Testing The Influence Of Different Sector’S Contribution To The State Domestic Product Of North Eastern States Of India, Aviral Kumar Tiwari Mr., Sankharaj Roy

Aviral Kumar Tiwari

Northeastern region of India is basically a developing region contributing 2.54% of the country’s GDP. The factors that comprises of the state gross domestic product (SGDP) are agricultural, allied activities, manufacturing, industry and services. The basic objective of the paper is to find out the sector that had been significantly contributing to the state domestic products of the eight northeastern states for the period 1999-2007. For analyzing panel data, regression method was chosen. We found that impact of agriculture, industry, service and transport is positive and significant whereas impact of manufacturing is mildly significant.

Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold

Hugh J. Ault

This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a …

Corporate Integration, Tax Treaties, And The Division Of The International Tax Base: Principles And Practices., Hugh J. Ault

Hugh J. Ault

In this Article, Professor Ault begins with an examination of the evolution of treaty principles for the allocation of and restrictions on international taxing jurisdiction. He then focuses on how economically based principles dealing with the taxation of international income affect treaty policy and presents the basic structural provisions involving the taxation of foreign income and foreign investors that emerge from domestically enacted or proposed integration systems. The technical aspects of the actual treaty practices that have been implemented with respect to integration systems are then related to the theoretical discussion. Professor Ault concludes with an examination of the implications …

Energy Consumption, Co2 Emissions And Economic Growth: A Revisit Of The Evidence From India, Aviral Kumar Tiwari Mr.

Aviral Kumar Tiwari

We examined the causality in both static and dynamic framework between energy consumption, CO2 emissions and economic growth in India using Granger approach in VAR framework. We found from the VAR analysis that energy consumption, capital and population Granger-cause economic growth not the vice versa. IRFs and VDs analysis results indicate that CO2 emissions has positive impact on energy use and capital but negative impact on population and GDP. Energy consumption has positive impact on CO2 emissions and GDP but its impact is negative on capital and population. This implies that, in the framework of production function, capital and population/labour …

Market Reforms In Energy Sector: Evidence From A Panel Data Based Cointegration Analysis Of Brics Countries, Aviral Kumar Tiwari Mr., Bharti Pandey Dr., A P. Tiwari Dr.

Aviral Kumar Tiwari

The present study tested cointegration property of income, primary energy consumption and co2 emissions among the BRICS (Brazil, Russian Federation, India, China and South Korea) countries. We used battery of unit root and cointegration test to achieve our objective and employed period is 1985-2009. We find consistently that all variables are nonstationary in the level from whereas stationary in the first difference form. However, results of cointegration are found to be sensitive with the inclusion of lag structure in the data set not the specification used. Nevertheless, we can conclude that there are evidence of two cointegrating equations in our …

Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell

Claudia J. Dold

Interest in integrative health care is a growing area of health practice, combining conventional medical treatments with safe and effective complementary and alternative medicine. These modalities relate to both improving physical and psychological well-being, and enhancing conventional talk therapy. In an interdisciplinary collaboration, teaching and library faculty have created a series of sixteen on-line video interviews that introduce practitioner-relevant experiences to students as supplemental course material. These videos are available through the department web-pages to students in other related disciplines as well, including Social Work, Counselor Education, Psychology, and the Colleges of Public Health, Nursing, and Medicine. The video series …

Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin

Faculty Publications

Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …

Cpa Client Bulletin, December 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin

Annette M. Nellen

Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …

Cpa Client Bulletin, November 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García

Bruno L. Costantini García

Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.

The Impact Of Tax Fairness And Demograpgic Factors On Tax Compliance In Nigeria : Http:// Lintax.Uum.Edu.My.8080/Elmu.Index.Jsp?Modeul: 12/10/2011, Mustapha Bojuwon Ph.D Candidate

Bojuwon Mustapha Ph.D

No abstract provided.

Mark And Work, Theology Of Work Project, Grant Macaskill

Theology of Work Project

1. Introduction to Mark
2. Kingdom and Discipleship (Mark 1-4, 6, 8)
   • The Beginning of the Gospel (Mark 1:1-13)
   • The Calling of the First Disciples (Mark 1:16-20)
   • The Paralytic Man (Mark 2:1-12)
   • The Calling of Levi (Mark 2:13-17)
   • The Twelve (Mark 3:13-19)
   • Discipleship in Process (Mark 4:35-41; 6:45-52; 8:14-21)
3. Rhythms of Work, Rest and Worship (Mark 1-4, 6, 13)
   • The First Days of the Movement (Mark 1:21-45)
   • The Lord of the Sabbath (Mark 2:23-3:6)
   • Jesus the Builder (Mark 6:1-6)
   • Parables at Work (Mark 4:26-29 and 13:32-37)
4. Economic Issues (Mark 10-12)
   • The Rich Young Man and Attitudes to Wealth and Status (Mark 10:17-31) …

The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti

James R. Repetti

The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted are of questionable effectiveness because they fail to address the complexities of stockholder-management relations in attempting to motivate management to act in the best interests of stockholders. The article proposes that rather than Congress attempting to identify the best way that it can use the tax system to motivate management, Congress should eliminate tax provisions which subsidize management's inefficiencies in order to encourage stockholders, themselves, …

Report On The 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 2012, Academy Of Accounting Historians, Ace Mccollum-Oldroyd

Accounting Historians Notebook

Picture of David McCollum-Oldroyd

Former Academy Officers Lead North American Accounting Associations; Changes In Accounting History Journals

Accounting Historians Notebook

Gregory Waymire, 2010 President and current Trustee of the Academy, was elected to lead the American Accounting Association (AAA) as President for the AAA 2011-2012 fiscal year. Vaughan Radcliffe, former Trustee of the Academy, was elected to lead the Canadian Academic Accounting Association (CAAA) as President the 2011-2012 CAAA fiscal year

History Presentations At The American Accounting Association 2011 Annual Meeting And Conference

Accounting Historians Notebook

History Presentations at the American Accounting Association 2011 Annual Meeting and Conference

Minutes Business Meeting Academy Of Accounting Historians, August 7, 2011 Denver, Colorado, Stephanie D. Moussalli

Accounting Historians Notebook

MINUTES Business Meeting Academy of Accounting Historians 2011 Annual Conference of the American Accounting Association August 7, 2011 • Sheraton Denver Downtown, Denver, Colorado

Selected Accounting History Conference Presentations For 2011

Accounting Historians Notebook

2011 Academy of Accounting Historians Research Conference Modern Perspectives of Accounting History: 125 Years of the American Institute of JUNE 2-4, 2011 • COLLEGE PARK, MARYLAND, USA

The Bookstore Is Open Online Sale Of Book Donations, Bob Russ

Accounting Historians Notebook

The Academy has sold used books in a silent auction at the Academy national meetings. These books are now available for sale online. These books are being sold through Amazon.

Academy Business Meeting In Washington, Dc — August 5, 2012, Stephanie D. Moussalli

Accounting Historians Notebook

MINUTES Business Meeting Academy of Accounting Historians at the 2012 Annual Conference of the American Accounting Association Gaylord National Hotel, Washington, D.C. Room: Maryland 1, Level 2 August 5, 2012 7:00 – 8:00 PM

World Congress Phd Seminar: Conducting And Critiquing Research In Accounting History

Accounting Historians Notebook

Seminar Participants: Patrizia Torrecchia, Sonia Granado Suarez, Christiana Dankwa, Tom Tyson, Manu Sehgal, Angélica Vasconcelos, and Michelle Hong (Group photograph)

Academy Of Accounting Historians Award Presentations

Accounting Historians Notebook

Jim McKinney presents 2011 Hourglass Award to Oktay Güvemli;

Tom Tyson presents the 2011 Innovation in Accounting History Education Award to Bob van den Brand, Eddy Cardinaels, Gert Jan Luijten, Ivo van Amelsfoort and Edith Leung, all of Tilburg University; 2012 Academy President Joann Noe Cross presents the 2011 Past President Plaque to 2011 Past President Jim McKinney Joann; Joann Noe Cross presents the 2011 Accounting Historians Journal Best Paper Award to Jesse Dillard; Includes pictures

The Third Accounting History International Emerging Scholars´ Colloquium (3ahiesc )

Accounting Historians Notebook

The third Accounting History International Emerging Scholars´ Colloquium (3AHIESC) was recently held in Paris during 8-10 July 2012. The third event in the series built upon the success of the previous two colloquiums held respectively in Siena, Italy and Vallendar, Germany. Attended by sixteen emerging scholars from a total of seven different countries, the colloquium was hosted at the SKEMA Business School, Parisian campus at La Défense within the major business district of Paris.

Reflections On The Remarkable Life Of Elmer Staats (1914-2011), Donald E. Tidrick

Accounting Historians Notebook

Staats was the fifth Comptroller General of the United States, appointed by President Lyndon Johnson in 1966, serving to the end of his 15-year term in 1981. Staats passed away on July 23, 2011, at the age of 97.

Before And After Luca Pacioli: June 17-19, 2011 , Sansepolro, Italy

Accounting Historians Notebook

Conference Organizers: Centro Studi “Mario Pancrazi”: Associazione Senza Fini di Lucro per la Valorizzazione della Cultura delle Matematiche, Spanish Association for Accounting and Business Management: Accounting History Commission, Società Italiana di Storia della Ragioneria

Academy Presents Accounting History Boot Camp At American Accounting Association National Meeting In Washington, Dc

Accounting Historians Notebook

On Sunday, August 5, 2012, members of the Academy presented a workshop entitled “Accounting History Boot Camp: How to Conduct Research in Accounting History” at the national meeting of the AAA. This CPE session had nearly 30 people in attendance and was a good lead-in to the annual ice cream social that was sponsored by the Academy on Sunday evening

Accounting Historians Notebook, 2011, Vol. 34, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Historians notebook, 2011, Vol. 34, no. 2

Accounting Historians Notebook, 2012, Vol. 35, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

Calls For Papers And Other Announcements

Accounting Historians Notebook

Accounting Historians Notebook - Call for papers; 5th Workshop in Accounting History, Lisbon, November 9, 2012; 18TH CONFERENCE ON ACCOUNTING AND MANAGEMENT HISTORY La Rochelle • March 28 - 29, 2013; III International Conference on Luca Pacioli in Accounting History; III Balkans and Middle East Countries Conference on Accounting and Accounting History; CALL FOR PAPERS INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING; Introduction of the 8th Annual Conference of Accounting History Committee of the Accounting Society of China（2013; The seventh Accounting History International Conference; The fourth Accounting History International Emerging Scholars’ Colloquium; Accounting History - Call for papers; Academy of Accounting Historians …