Business Commons^™

Practicing Cpa, Vol. 30 No. 7, September 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Impact Of Tax Policy On Economic Growth, Income Distribution, And Allocation Of Taxes, Robert Lawson, James Gwartney

Business Law Research

Using a sample of seventy-seven countries, this paper focuses on marginal tax rates and the income thresholds at which they apply to examine how the tax changes of the 1980s and 1990s have influenced economic growth, the distribution of income, and the share of taxes paid by various income groups. Many countries substantially reduced their highest marginal rates during the 1985-1995 period. The findings indicate that countries that reduced their highest marginal rates grew more rapidly than those that maintained high marginal rates. At the same time, the income distribution in several of the tax cutting countries became more unequal …

Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos

Planner, Volume 21, Number 4, July-August 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

What Future For The Corporate Tax In The New Century?, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

It has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy has exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an examination of the problems besetting the tax today, a critical analysis of the conventional justifications for it, and a review of economic and political factors relevant to its continued existence, this article considers its future in the new century.

Five main criticisms of the tax are identified. First, allocating profit between tax jurisdictions is becoming increasingly …

Practicing Cpa, Vol. 30 No. 4, June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson

Brigham Young University International Law & Management Review

No abstract provided.

Planner, Volume 21, Number 3, May-June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 30 No. 4, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Tax Section Newsletter, May 2006, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

Tax Court Reverses Course On Deductions For Mba Costs, Martin H. Zern

Faculty Working Papers

Obtaining an MBA degree is an expensive and time-consuming process. The cost is ameliorated, however, if a tax deduction can be taken. Although many in the business community believe they are entitled to deduct the costs of obtaining an MBA, the fact of the matter is that a deduction is not a certainty. There have been numerous litigated cases concerning whether a deduction for the cost of an MBA should be allowed. The cases reveal, however, that it all depends on the particular facts and circumstances. This paper reviews the case law concerning the deductibility of the costs of obtaining …

Anheuser-Busch And The Eu, Keith Tolbert

Undergraduate Theses and Capstone Projects

The following paper provides analysis of Anheuser-Busch, its current position within the European Union (EU), and its opportunities/threats that exist in the EU. Included is background information about Anheuser-Busch containing its products, financial condition, and major competitors within the EU. I have provided extensive analysis o f the areas of concern for Anheuser-Busch in the EU as well as recommendations for the company to consider. The major market for opportunity covered is Germany. Anheuser-Busch is not a current competitor in Germany, however, possible expansion opportunities into the country is addressed. Additionally, a realistic outlook of Anheuser-Busch’s future other EU countries …

Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren

Accounting Historians Notebook

Slocum and Sriram's [2001] study of teaching accounting history found a decline from 1985-1997 in the number of courses with historical content at the doctoral and undergraduate level. Is this development a singular event for accounting or an example of what is happening in other business disciplines? Our study presents the results of a longitudinal and cross-disciplinary survey of members of AACSB International to determine the current state of the teaching of history in business schools. We find a similar decline in other business disciplines and offer suggestions about the relevance of history and steps that might be taken to …

Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg

Accounting Historians Notebook

Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate.

First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka

Accounting Historians Notebook

The creation of an attractive textbook of accounting history in Japan yields a rich harvest of information in one package. The book, Kindai Kaikei-seiritsu-shi ("Accounting History - the formation of modern accounting," 257 pp., Dobunkan Publishing Corp., Tokyo, 2005) is edited by Yosihiro Hira-bayashi the former president of the Accounting History Association (AHA) in Japan whose 240 members comprise roughly 15% of the Japanese Accounting Association. Hirabayashi composed both the "Prologue - The significance of accounting history" and the "Epilogue - How to study accounting history." It is hoped that readers will find their interest in accounting history stimulated by …

Academy Of Accounting Historians. Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.

Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Practicing Cpa, Vol. 30 No. 3, March/April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 21, Number 2, March-April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner

Faculty Publications

The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.

Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner

Annette M. Nellen

The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.

Guide To Financial Statement Analysis : Basis For Management Advice, Wallace N. Davidson, James L. Mcdonald

Guides, Handbooks and Manuals

No abstract provided.

In Our Opinion… , Vol. 22 No. 2, Spring 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.