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Articles 1 - 7 of 7
Full-Text Articles in Business
Ethics Of Tax Evasion, The Case Of Albania, Emirjeta Kandri, Agim Mamuti
Ethics Of Tax Evasion, The Case Of Albania, Emirjeta Kandri, Agim Mamuti
UBT International Conference
Tax evasion and the ethics about it are widely discussed topics nowadays and they have revived a lot of debates among ethics analysts or government representatives and business mangers or owners. The first ones argue that it is unethical hiding revenues to avoid taxes, since they are one of the ways business owners contribute to their proper countries in order for the society of that country to benefit from those. On the other hand, businessmen argue that they already pay too much tax and do philanthropic donations, so there is no reason for them to feel they should pay more …
The "Review Of Australia's Future Tax System": Implications For Local Government In Australia And Recommendations, John Passant, John Mclaren
The "Review Of Australia's Future Tax System": Implications For Local Government In Australia And Recommendations, John Passant, John Mclaren
John Passant
The report on Australia's Future Tax System (Henry Tax Review) was delivered in December 2009 and it contained a number of recommendations that specifically effected local government in Australia. Other recommendations on road user charges and land tax indirectly effected local government. This article analyses those specific recommendations that concern local government and makes recommendations as to what may be required by local government in the future. The article also discusses road user charges and the potential for land tax to increase the revenue for local government. Within this context, the fact that Australia is facing an ageing population and …
The Influence Of Power Distance On Csr Programs In Hainan China, Carol Ann Hoshiko
The Influence Of Power Distance On Csr Programs In Hainan China, Carol Ann Hoshiko
Walden Dissertations and Doctoral Studies
As China emerges as one of the world's top 5 economies, it attracts more multinational corporations (MNCs) that want to expand there and implement corporate social responsibility (CSR) programs. Despite this emergence, since China entered the World Trade Organization, it has not perceived or welcomed MNCs in the same manner as in the 1970s to 1990s. Further, MNCs have had challenges adapting Western-style CSR programs in China's local communities. There is no widely-accepted multidisciplinary theory that integrates CSR, organizational culture, and culture. Hofstede's theory of cultural relativism classified China as a high power distance country where the population has a …
Employee Conduct When Administering Government Contracts In The Defense Logistics Agency, Sandra Genevieve Haynes-Michaels
Employee Conduct When Administering Government Contracts In The Defense Logistics Agency, Sandra Genevieve Haynes-Michaels
Walden Dissertations and Doctoral Studies
The Office of the Inspector General in the Department of Justice reported cases of government contracting employees accepting bribes totaling over $540 million within a 6-year period. The purpose of this case study was to explore the perceptions of government contracting managers regarding the knowledge needed to mitigate employees' unethical behaviors when administering government contracts. Previous studies on government contracting employees' unethical behaviors focused on employees' behaviors, but lacked data concerning managers' roles in mitigating employees' unethical behaviors. The study's conceptual framework was stakeholder theory. The data were gathered through semistructured interviews conducted with 21 government contracting managers in the …
Better Measurement Of Governments Through The Application Of Accrual Accounting For Government-Wide Financial Statements, Caleb D. Cunha
Better Measurement Of Governments Through The Application Of Accrual Accounting For Government-Wide Financial Statements, Caleb D. Cunha
CMC Senior Theses
In this paper, we will look at and discuss the differences and similarities between governmental entities and for-profit business. We will mainly discuss the different goals, purposes, users, and issues between government and for-profit accounting in order to show that changes to governmental accounting standards would lead to more transparency and accountability, which in turn would help determine the success of an individual governmental entity. We will conclude by looking at countries that have implemented accrual accounting for government-wide financial statements, and we will explain how the adoption of accrual accounting for government-wide financial statements in the United States will …
The Use Of Accountability Reports And The Accountability Forum: Evidence From An Indonesian Local Government, Muhammad Hudaya, Ted Watts, Parulian Silaen, Ciorstan Smark
The Use Of Accountability Reports And The Accountability Forum: Evidence From An Indonesian Local Government, Muhammad Hudaya, Ted Watts, Parulian Silaen, Ciorstan Smark
Faculty of Business - Papers (Archive)
This article explores the changing accountability role that Indonesian local government reporting has played by exploring a Local Government Under Study's (LGUS) accountability report process. The study uses an interpretive (social constructionist) methodology. A case study method (including historical records and interviews, as well as direct observations) is used through an institutional theory lens to interpret local reporting behaviour. Local government currently submits accountability reports to three parties: the central government, the local parliament and the public. However, while the public now receives a report, it contains only a summary of the report submitted to the central government and is …
Caracterización De Las Empresas Ubicadas En El Sector Rural Del Municipio De Funza, Sandra Yulieth Ramos Convers, Wilmar Alexander Lopez Cruz
Caracterización De Las Empresas Ubicadas En El Sector Rural Del Municipio De Funza, Sandra Yulieth Ramos Convers, Wilmar Alexander Lopez Cruz
Administración de Empresas
Fundamento: El objetivo de la pasantía de investigación es caracterizar las empresas ubicadas en el sector rural del municipio de Funza Cundinamarca, con el fin de establecer las tendencias de contratación de las empresas rurales. Métodos: la encuesta es el instrumento que se utilizó para hacer el análisis de las 103 compañías (muestra), que se encuentran en funcionamiento, que cada una de estas sin importar el tipo de sociedad, están enfocadas en la productividad en pro de beneficios tanto para las empresas como para el municipio. Resultados: en la investigación se observó el desarrollo económico del proceso de contratación en …