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Full-Text Articles in Business
Clean Break - Divestitures And Demergers, Mark E. Pickering
Clean Break - Divestitures And Demergers, Mark E. Pickering
Mark E Pickering
Over recent years there have been some high profile demergers and divestments with this trend likely to continue. Implementing a demerger requires significant effort and resources with the tasks required dependent on the mode of divestment and the current integration across businesses. There are actions management can take to smooth what can be a very disruptive process.
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Rehabilitation Of Mining Sites: Do Taxation And Accounting Systems Legitimize The Privileged Or Serve Community Interests?, Natalie P. Stoianoff, Mary A. Kaidonis
Faculty of Commerce - Papers (Archive)
Accounting and taxation systems are considered as two coexisting institutional practices which claim to be neutral and to function for the benefit of society. These claims are examined with reference to the natural resources industry and the treatment of rehabilitation costs in Australia, as the impact of this industry, both economic and environmental, is significant. By comparing the practice of accounting in financial reporting and in taxation, the use of calculative and representational practices is exposed to identify contradictions, conflicts and disparities.