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Articles 181 - 198 of 198
Full-Text Articles in Accounting
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
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
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
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
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
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
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
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
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
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
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
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
Archiv Der Pharmazie, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Simulation And Fpga Implementation Of A Simple Computer, Philadelphia University
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
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
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
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
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
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.