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Articles 1 - 4 of 4
Full-Text Articles in Accounting
Customer Profitability: The Approach Counts, Mark E. Pickering
Customer Profitability: The Approach Counts, Mark E. Pickering
Mark E Pickering
This article looks at alternative approaches to calculating customer profitability. It recommends a customer-focussed approach that takes into account the specific resources utilised to service each customer segment. In using customer profitability to make strategic and operational decisions it is vital that only costs relevant to those decisions are utilised.
The Fasb : The People, The Process And The Politics, Paul Miller, Rodney Redding, Paul Bahnson
The Fasb : The People, The Process And The Politics, Paul Miller, Rodney Redding, Paul Bahnson
Paul R. Bahnson
No abstract provided.
Why Are There So Many Small Shops In Japan?, Shyam Sunder, James Mak
Why Are There So Many Small Shops In Japan?, Shyam Sunder, James Mak
Shyam Sunder
No abstract provided.
Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff
Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff
Ray D. Madoff
In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores …