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Full-Text Articles in Business

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O Jun 2004

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O

Bullion

The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …


Keynote Address At The Policy Seminar On The 2004 Federal Government Budget., Sanusi J. O Dr. Jun 2004

Keynote Address At The Policy Seminar On The 2004 Federal Government Budget., Sanusi J. O Dr.

Bullion

This is a Keynote address delivered at the Policy Seminar on the 2004 Federal Government Budget, jointly organized by the Central Bank of Nigeria (CBN), the National Centre for Economic Management and Administration (NCEMA) and the Nigerian Economic Society (NES). The seminar is the ninth in the series of the inter-agency collaborative effort, aimed at providing a forum for major stake-holders in the economy to critically analyse and evaluate the adequacy, or otherwise of the current fiscal and monetary policy measures, in achieving the central objectives of the Federal Government.


Post-Jgtrra Dividend Planning, Danny A. Pannese, Paul N. Iannone Jun 2004

Post-Jgtrra Dividend Planning, Danny A. Pannese, Paul N. Iannone

WCBT Faculty Publications

The JGTRRA reduced the tax rate on dividends for individuals and lowered the accumulated earnings and personal holding company taxes for corporations until 2008. This article reviews some of the planning techniques corporations and shareholders can use to take advantage of the temporarily lower rates.

One of the key provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), if not the prime emphasis of the legislation, is Section 302's reduction in the individual tax rate on corporate dividends received to 15% (5% for individuals in the 15% and 10% brackets). In an emerging trend, the lower …


Re: Suggestions For The 2004-2005 Irs/Treasury Priority Guidance Plan., American Institute Of Certified Public Accountants (Aicpa) May 2004

Re: Suggestions For The 2004-2005 Irs/Treasury Priority Guidance Plan., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Obesity, Educational Attainment, And State Economic Welfare, Martin W. Sivula Ph.D. May 2004

Obesity, Educational Attainment, And State Economic Welfare, Martin W. Sivula Ph.D.

MBA Faculty Conference Papers & Journal Articles

For the first time in history, estimates of the overweight people in the world rival estimates of those malnourished. The World Health Organization (WHO, 2002) ranked obesity among the top 10 risks to human health worldwide. In the early 1960s, nearly half of the Americans were overweight and 13% were obese. Today some 64% of U.S. adults are overweight and 30.5% are obese. Even more alarming, twice as many U.S. children are overweight than were twenty years ago, a 66% increase. Non-communicable diseases impose a heavy economic burden on already strained health systems. Health is a key determinant of development …


Planner, Volume 19, Number 3, May-June 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Planner, Volume 19, Number 3, May-June 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 4, May 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Practicing Cpa, Vol. 28 No. 4, May 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, May 2004, American Institute Of Certified Public Accountants. Tax Section May 2004

Tax Section Newsletter, May 2004, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Cpa Client Bulletin, May 2004, American Institute Of Certified Public Accountants (Aicpa) May 2004

Cpa Client Bulletin, May 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, April/May/June 2004, American Institute Of Certified Public Accountants (Aicpa) Apr 2004

Cpa Client Tax Letter, April/May/June 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Academy Of Accounting Historians Business Meeting, 8 November, 2003; Academy Of Accounting Historians Officers And Trustees Meeting, 8 November, 2003; Minutes Of Academy Meetings, Sandra T. Welch Apr 2004

Academy Of Accounting Historians Business Meeting, 8 November, 2003; Academy Of Accounting Historians Officers And Trustees Meeting, 8 November, 2003; Minutes Of Academy Meetings, Sandra T. Welch

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians 2003 Research Conference: Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003; Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003, Academy Of Accounting Historians Apr 2004

Academy Of Accounting Historians 2003 Research Conference: Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003; Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians held its annual research conference in Denton, Texas on November 68, 2003. The University of North Texas served as host with Alan Mayper, Barbara Merino, and Sarah Holmes organizing the program. PriceWaterhouse-Coopers, Deloitte & Touche, General Motors, and KPMG LLP supported the research conference.


Invitation To Join Us, Academy Of Accounting Historians Apr 2004

Invitation To Join Us, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [2004, Vol. 27, No. 1], Academy Of Accounting Historians Apr 2004

History In Print [2004, Vol. 27, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


2003 Hourglass Award Presented To Richard V. Mattessich; Dr. Mattessich's Response, Richard Mattessich Apr 2004

2003 Hourglass Award Presented To Richard V. Mattessich; Dr. Mattessich's Response, Richard Mattessich

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians 2004 Functions, Academy Of Accounting Historians Apr 2004

Academy Of Accounting Historians 2004 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From President Dick Fleishman [2004, Vol. 27, No. 1]; 2003-2004 Officers, Richard K. Fleischman Apr 2004

Message From President Dick Fleishman [2004, Vol. 27, No. 1]; 2003-2004 Officers, Richard K. Fleischman

Accounting Historians Notebook

No abstract provided.


Family Accounts Show Major Social Change, W. Zheng, B. Liu, Robert Bloom Apr 2004

Family Accounts Show Major Social Change, W. Zheng, B. Liu, Robert Bloom

Accounting Historians Notebook

This piece furnishes an analysis of fifteen personal account books maintained by a Shanghai, China resident for over thirty-five years. Yanxui Yang, age 71, kept a record of her family's spending and income since 1965. Both the Shanghai History Museum and the Beijing China Revolution Museum want to be recipients of these account diaries.


In Memorium: Herbert Voege; Herbert Voege, Academy Of Accounting Historians Apr 2004

In Memorium: Herbert Voege; Herbert Voege, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2004, Vol. 27, No. 1 (April) [Whole Issue] Apr 2004

Accounting Historians Notebook, 2004, Vol. 27, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Bulletin, April 2004, American Institute Of Certified Public Accountants (Aicpa) Apr 2004

Cpa Client Bulletin, April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 2004, American Institute Of Certified Public Accountants (Aicpa) Mar 2004

Cpa Client Bulletin, March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 3, March/April 2004, American Institute Of Certified Public Accountants (Aicpa) Mar 2004

Practicing Cpa, Vol. 28 No. 3, March/April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 19, Number 2, March-April 2004, American Institute Of Certified Public Accountants (Aicpa) Mar 2004

Planner, Volume 19, Number 2, March-April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Open Letter From Barry Melancon To Aicpa Members About H&R Block., Barry Melancon Feb 2004

Open Letter From Barry Melancon To Aicpa Members About H&R Block., Barry Melancon

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, February 2004, American Institute Of Certified Public Accountants (Aicpa) Feb 2004

Cpa Client Bulletin, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 2, February 2004, American Institute Of Certified Public Accountants (Aicpa) Feb 2004

Practicing Cpa, Vol. 28 No. 2, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Identifies Three Goals For Irs Strategic Plan At Meeting Of Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Aicpa Identifies Three Goals For Irs Strategic Plan At Meeting Of Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Planner, Volume 19, Number 1, January-February 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Planner, Volume 19, Number 1, January-February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Roots Of Modern Capitalism: A Marxist Accounting History Of The Origins And Consequences Of Capitalist Landlords In England, Rob Bryer Jan 2004

Roots Of Modern Capitalism: A Marxist Accounting History Of The Origins And Consequences Of Capitalist Landlords In England, Rob Bryer

Accounting Historians Journal

A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750, England's landlords played a pivotal role by adopting and then spreading the capitalist mentality and social relations by enclosures and changes in the management of their estates and tenants. It gives an accounting interpretation of Marx's theory of rent and argues that the available evidence supports his view that the conversion of English landlords to capitalism underlay the later stages of the agricultural revolution. The conclusion …