Results 111 to 120 of about 652,654 (305)
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Corporate Income Taxation of Multinationals in a General Equilibrium Model [PDF]
This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs).
Marco Runkel, Thomas Eichner
core
Financing America\u27s Roads: The Past Is Prologue [PDF]
, 2005 This article provides a historical perspective of American roadway financing. It explores revenue collection and expenditures at the federal, state, and local governmental levels. Accounting practices of the Highway Trust Fund are discussed including the
Farris, M. Theodore, Gravier, Michael
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
New State Tax Accounting Model - Basic Development in the Tax Information System [PDF]
مطالعات تجربی حسابداری مالی, 2005 The main purpose 'of this article is to present new and modem tax accounting system that is designed for state tax affairs organization. An organization's operating environment necessarily influences its financial accounting and reporting system ...
Jafar Babajani
doaj
CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS [PDF]
This paper presents a theoretical discussion about the organization of the professions of accounting andauditing in Albania and the most recent changes that have encompassed the Albanian financial and accounting landscapeafter the implementation of new ...
Brikena Leka (Gjoni) +3 more
core
Normal, Abnormal Book-Tax Differences And Accounting Conservatism [PDF]
, 2017 The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality).
Jarboui, Anis, Koubaa, Rakia Riguen
core
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
The impact of cloud accounting [PDF]
, 2018 The accounting industry has experienced a substantial transformation from manual bookkeeping of ledgers and trial balances to advanced accounting software.
Bosman, Rudi, Kukreja, Bhaviya
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty +2 more
wiley +1 more source