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Full-Text Articles in Law

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice Dec 2010

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice

Honors Projects in Accounting

The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …


A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse Apr 2010

A Tale Of Two Standards: An Exploration Of Us Gaap And Ifrs, Allyson Lagasse

Honors Projects in Accounting

The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the historical development of each of the two boards and the sets of standards they maintain, the paper continues …


Does The ‘Ease Of Doing Business’ In A Country Influence Its Foreign Direct Investment Inflows?, Katherine Piwonski Apr 2010

Does The ‘Ease Of Doing Business’ In A Country Influence Its Foreign Direct Investment Inflows?, Katherine Piwonski

Honors Projects in Finance

Foreign direct investment has been studied for years. It is generally accepted as a positive influence on the domestic market and governments have begun actively seeking it out. This study is meant to possibly connect government actions, for which the World Bank’s ‘Doing Business Index’ was used as a proxy, to an increase in foreign direct investment inflows. The goal of this study is to help governments make more informed decisions about if and how to attract foreign direct investment. The research was done by running a regression model to find a connection between changes in foreign direct investment inflows …