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Full-Text Articles in Business
Corporate Governance Reporting As A Voluntary Disclosure: A Study On The Annual Reports Of Square Group, Md. Habib-Uz-Zaman Khan, Suntu Kumar Ghosh, Shahriar Akter
Corporate Governance Reporting As A Voluntary Disclosure: A Study On The Annual Reports Of Square Group, Md. Habib-Uz-Zaman Khan, Suntu Kumar Ghosh, Shahriar Akter
Faculty of Business - Papers (Archive)
Corporate governance refers to the manner in which a corporation is directed, and laws and customs affecting that direction. It includes the laws governing the formations of firms, the by-laws established by the firm itself, the structure of the firm The issue of corporate governance are receiving greater concentration in both developed and developing countries as a result of the increasing recognition that a firm's corporate governance affects both its economic performance and its ability to access long term, low cost investment capital. The issue has been reinforced in the corporate sectors after the recent accounting scandals for companies like …
The Tax Offset For Entrepreneurs: A Critical Review Of The 25% Tax Offset Concession For Small Business, John Mclaren
The Tax Offset For Entrepreneurs: A Critical Review Of The 25% Tax Offset Concession For Small Business, John Mclaren
Faculty of Business - Papers (Archive)
From 1 July 2005, small business taxpayers using the Simplified Tax System and with a turnover of $50,000 or less are allowed a tax offset of 25 per cent on their tax payable. If turnover exceeds $50,000, the tax offset phases out at 1 per cent until the turnover reaches $75,000. This tax concession was part of the government's election statement made on 26 September 2004 in which the government stated that it wanted to assist and encourage small business entrepreneurs, particularly those set up from home. The steps involved in calculating the amount of tax offset that can be …
Should The International Income Of An Australian Resident Be Taxed On A Worldwide Or Territorial Basis?, John Mclaren
Should The International Income Of An Australian Resident Be Taxed On A Worldwide Or Territorial Basis?, John Mclaren
Faculty of Business - Papers (Archive)
Many countries impose income tax on the worldwide income of their residents or citizens. This is the case in Australia where 'Australian residents for tax purposes' must pay income tax on their worldwide income including statutory income such as capital gains and dividends. If the government of a country adopts a 'worldwide' basis for imposing income tax on its residents then the existence of tax havens and offshore financial centres becomes an important issue because income from passive investments may not be disclosed and subsequently taxed in Australia. The Australian Government has recently funded 'Operation Wickenby', in an attempt to …
Financial Liberalization Index For Nepal, Min B Shrestha, Khorshed Chowdhury
Financial Liberalization Index For Nepal, Min B Shrestha, Khorshed Chowdhury
Faculty of Business - Papers (Archive)
A financial liberalization index (FLI) for Nepal is constructed in order to show the degree or the level of financial liberalization at a particular time. FLI is calculated on the basis of principal components method following Demetriades and Luintel (1997), Bandiera, Caprio et al. (2000), Laeven (2003), and Laurenceson and Chai (2003). The index comprises eight policy components, viz, (1) interest rate deregulation (IRD), (2) removal of entry barriers (REB), (3) reduction in reserve requirement (RRR), (4) easing in credit control (ECC), (5) implementation of prudential rules (IPR), (6) stock market reform (SMR), (7) privatization of state-owned banks (PSB), and …