Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

SelectedWorks

Discipline
Keyword
Publication Year
Publication
File Type

Articles 181 - 198 of 198

Full-Text Articles in Accounting

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 …


Effect Of Different Thyroid States On Mitochondrial Porin Synthesis And Hexokinase Activity In Developing Rabbit Brain., Philadelphia University Jan 2004

Effect Of Different Thyroid States On Mitochondrial Porin Synthesis And Hexokinase Activity In Developing Rabbit Brain., Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Spousal Privileges In The Federal Law, Robert L. Kardell Jan 2003

Spousal Privileges In The Federal Law, Robert L. Kardell

Robert L Kardell

No abstract provided.


Synthesis Of 3- Or 4-Phenyl-1,8-Naphthyridine Derivatives And Evaluation Of Antimycobacterial And Antimicrobial Activity, Philadelphia University Jan 2003

Synthesis Of 3- Or 4-Phenyl-1,8-Naphthyridine Derivatives And Evaluation Of Antimycobacterial And Antimicrobial Activity, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Post-Earnings Announcement Drift And Market Participants' Information Processing Biases, Lihong Liang Jan 2003

Post-Earnings Announcement Drift And Market Participants' Information Processing Biases, Lihong Liang

Lihong Liang

Prior research has been unable to explain the phenomenon known as post-earnings announcement drift, raising questions concerning the semi-strong form efficiency of the market typically assumed in capital market research. This study contributes to our understanding of this anomaly by examining drift in the context of theories that consider investors' non-Bayesian behaviors. The empirical evidence reveals that investors' overconfidence about their private information and the reliability of the earnings information are two important factors that explain drift. Finally, this study also provides insight into the puzzling relationship between dispersion and drift discussed in prior research.


The Market Value Of Italian Government Debt, 1970-1996, Riccardo Fiorito, Lorenzo Pecchi, Giorgio Valente Jun 2002

The Market Value Of Italian Government Debt, 1970-1996, Riccardo Fiorito, Lorenzo Pecchi, Giorgio Valente

riccardo fiorito

Italy's Government Debt is calculated at market prices for the period 1970-96 using information from official sources for all relevant components. Comparing the par and the market-value agggregate series, it appears that the two variables share a common trend but differ at the cyclical frequencies.


Characterization Of Different Reactive Lysines In Bovine Heart Mitochondrial Porin. Al Jamal Ja, Philadelphia University Jan 2002

Characterization Of Different Reactive Lysines In Bovine Heart Mitochondrial Porin. Al Jamal Ja, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Effect Of Carbopol And Polyvinylpyrrolidone On The Mechanical, Rheological, And Release Properties Of Bioadhesive Polyethylene Glycol Gels, Philadelphia University May 2000

Effect Of Carbopol And Polyvinylpyrrolidone On The Mechanical, Rheological, And Release Properties Of Bioadhesive Polyethylene Glycol Gels, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Unified Matrix Processor Design For Fct-Iv And Fst-Iv Hartley Based Transforms, Philadelphia University Jan 2000

Unified Matrix Processor Design For Fct-Iv And Fst-Iv Hartley Based Transforms, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Archiv Der Pharmazie, Philadelphia University Jan 1998

Archiv Der Pharmazie, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Simulation And Fpga Implementation Of A Simple Computer, Philadelphia University Jan 1998

Simulation And Fpga Implementation Of A Simple Computer, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Some Syntactic, Semantic And Prosodic Characteristics In British English Conversation, Philadelphia University Jan 1996

Some Syntactic, Semantic And Prosodic Characteristics In British English Conversation, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Using Attribute Sampling To Assess The Accuracy Of A Library Circulation System, Ken Wise, Jack Kiger Jan 1995

Using Attribute Sampling To Assess The Accuracy Of A Library Circulation System, Ken Wise, Jack Kiger

Ken Wise

No abstract provided.


Attribute Sampling: A Library Management Tool, Ken Wise, Jack Kiger Jan 1993

Attribute Sampling: A Library Management Tool, Ken Wise, Jack Kiger

Ken Wise

No abstract provided.


Characterization Of Sh Groups In Porin Of Bovine Heart Mitochondria. Porin Cysteines Are Localized In The Channel Walls., Philadelphia University Jan 1991

Characterization Of Sh Groups In Porin Of Bovine Heart Mitochondria. Porin Cysteines Are Localized In The Channel Walls., Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University Jan 1990

Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University

Philadelphia University, Jordan

No abstract provided.