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SelectedWorks

2005

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Articles 61 - 72 of 72

Full-Text Articles in Business

Novel Technique To Control The Premature Infant Incubator System Using Ann, Philadelphia University Jan 2005

Novel Technique To Control The Premature Infant Incubator System Using Ann, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Rules Of Ownership Of Artificial Persons Of Intellectual Property Rights -Comparative Study Between Jordanian, & French Laws-, Philadelphia University Jan 2005

Rules Of Ownership Of Artificial Persons Of Intellectual Property Rights -Comparative Study Between Jordanian, & French Laws-, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Role Of Knowledge Management In Enhancing The Competitiveness Of Small And Medium-Sized Enterprises (Smes), Philadelphia University Jan 2005

The Role Of Knowledge Management In Enhancing The Competitiveness Of Small And Medium-Sized Enterprises (Smes), Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Solar Cooker Utilizing Satellite Dish Technology, Philadelphia University Jan 2005

Solar Cooker Utilizing Satellite Dish Technology, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Evaluation Technique In The Spi-Calculus For Cryptographic Protocols, Philadelphia University Jan 2005

Evaluation Technique In The Spi-Calculus For Cryptographic Protocols, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The State Of Engineering Postgraduate Studies In Iraqi Universities, Philadelphia University Jan 2005

The State Of Engineering Postgraduate Studies In Iraqi Universities, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


An Approach Of Web Services Quality Attributes Specification, Philadelphia University Jan 2005

An Approach Of Web Services Quality Attributes Specification, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Foreign Banks In Bulgaria, 1875-2002, Adrian E. Tschoegl, Kenneth Koford Jan 2005

Foreign Banks In Bulgaria, 1875-2002, Adrian E. Tschoegl, Kenneth Koford

Adrian E Tschoegl

We apply the analogy from biology of ecological succession that follows natural disasters as a conceptual framework for the history of foreign banks in Bulgaria. We argue that the current predominance of foreign banks is unlikely to be permanent, even without government action. The argument should also apply to other countries that have incurred sever financial collapse. In the case of Bulgaria, foreign banks have entered several times—before World War I, after that war, and after the fall of Communism in the early 1990s. The same source countries and even some of the same banks that were present before World …


Fighting For Volunteers' Time: Competition In The International Volunteering Industry, S. Dolnicar, M. Randle Jan 2005

Fighting For Volunteers' Time: Competition In The International Volunteering Industry, S. Dolnicar, M. Randle

Sara Dolnicar

Despite increased competitive pressures in the volunteering industry, the structure of competition within this non-profit sector has not been examined in the past. This study uses selected respondents from the 1999-2002 World Values Survey who have previously volunteered for multiple organisations. Based on the patterns of organisations that volunteers donated their time for, competition between volunteering organisations with different missions was analysed, resulting in five dimensions of volunteering missions within which volunteering organisations appear to be competing: altruistic, leisure, political, church, and other missions. The altruistic mission groups is the broadest and includes a wide variety of volunteering goals, whereas …


Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright Jan 2005

Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright

Laura R. Ingraham

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.


Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky Jan 2005

Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky

Laura R. Ingraham

The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …


Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar Jan 2005

Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar

Laura R. Ingraham

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …