Business Commons^™

Ifrs Compass : It Systems Implication, John Barile

Guides, Handbooks and Manuals

No abstract provided.

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

U.S. & International Accounting : Understanding The Differences, Teresa Conover, Frederick D. Niswander

Guides, Handbooks and Manuals

No abstract provided.

Practical Financial Decision Making : Essential Tools, Anthony C. Larusso

Guides, Handbooks and Manuals

No abstract provided.

Financial Reporting Fraud : A Practical Guide To Detection And Internal Control, Charles R. Lundelius

Guides, Handbooks and Manuals

No abstract provided.

Divorce : The Accountant As Financial Expert, Kalman A. Barson

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit Committee Toolkit : Government Organizations, 2nd Edition, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

Guides, Handbooks and Manuals

No abstract provided.

Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Firm Incorporation Outside The U.S.: No Exodus Yet, Eric J. Allen, Susan C. Morse

Susan Cleary Morse

As one tax director told the Senate Finance Committee in 1999, the U.S. tax rules for multinationals with a U.S.-incorporated parent are onerous enough that even a U.S.-based company like Intel might sensibly choose to incorporate its parent outside the U.S, presumably in a tax haven jurisdiction. Is the recent positive trend in the proportion of U.S.-listed initial public offering firms incorporating outside the U.S. enough evidence to suggest that corporations are heeding the substance of that tax director’s advice? Our results indicate that it is not.

Only 210 firms, or about 7.2% of our sample of 2,911 firms that …

Beyond Competing Theories Of The Hidden Economy, Colin C. Williams

Colin C Williams

Purpose – This paper aims to evaluate critically the validity of rival theorisations of the hidden economy that variously read this sphere as a leftover from a previous era, a by-product of a new emergent form of capitalism, a complement to formal employment or an alternative to the formal economy. Until now, the common tendency among economic theorists has been to either universally privilege one theorisation over others, or to represent each theory as valid in different places. Design/methodology/approach – To evaluate their validity to the city of Moscow, a survey is reported involving 313 face-to-face interviews with inhabitants conducted …

Evaluating The Nature Of The Relationship Between Informal Entrepreneurship And The Formal Economy In Rural Communities, Colin C. Williams

Colin C Williams

This paper evaluates critically the different theorizations of the nature of the relationship between informal entrepreneurship and the formal economy, which variously depict informal entrepreneurship as a leftover from a previous era, a survival practice for those excluded from the formal economy, and a complement or an alternative to participation in the formal economy. Reporting evidence from 350 face-to-face interviews in English rural communities, no single theorization is found to be universally applicable. Instead, all are shown to be valid in relation to different forms of informal entrepreneurship, and only by combining them is it feasible to achieve a finer-grained, …

The Illusion Of Capitalism In Contemporary Sub-Saharan Africa: A Case Study Of The Gambia, Colin C. Williams

Colin C Williams

Purpose – This paper aims to evaluate critically the meta-narrative that there is no alternative to capitalism. Building upon an emerging body of post-structuralist thought that has begun deconstructing this discourse in relation to western economies and post-Soviet societies, this paper further extends this critique to Sub-Saharan Africa by investigating the degree to which people in the Gambia rely on the capitalist market economy for their livelihood. Reporting the results of 80 household face-to-face interviews (involving over 500 people), the finding is that only a small minority of households in contemporary Gambian society rely on the formal market economy alone …

Rethinking The Nature Of Community Economies: Some Lessons From Post-Soviet Ukraine, Colin C. Williams

Colin C Williams

This paper contributes to a small but growing body of thought that has questioned the hegemony of capitalism by revealing the persistence of multifarious economic practices in everyday community economies. To further advance this school of thought, first, a conceptual framework is developed to map the diverse economic practices used by communities and second, this is applied through a survey of 600 households in Ukraine. The outcome is to reveal that just as multifarious economic practices prevailed under state socialism, the same applies in societies in transition to capitalism, suggesting that there are alternative futures for community economies beyond market …

Women Entrepreneurs In The Indian Informal Sector, Colin C. Williams

Colin C Williams

Purpose – Studies on women entrepreneurs either view women through a structuralist lens, as marginalised populations engaged in low-quality work, or through a neo-liberal lens, as engaged in relatively higher quality endeavour more as a rational choice. The aim of this paper is to evaluate critically these explanations in relation to women entrepreneurs in the informal sector in India. Design/methodology/approach – To evaluate the contrasting explanations of structuralist and new liberal approaches, questionnaire surveys were conducted in two phases, namely 2007 and 2010, over a period of several months. The sample design was stratified random and the sample was taken …