Abstract - The tax law provides varying opportunities for tax planning, and firms have competing incentives to consider in planning a tax reporting strategy, including financial reporting effects. I present preliminary results that Internal Revenue Service audit adjustments increase in the excess of book income over taxable income. This is evidence that firms incur additional costs for reporting higher book income than taxable income. I also investigate the relationship between compliance costs and
Words: 7692 - Pages: 31
organisations recognised in Scots law as well as introducing the advantages and disadvantages of each of the business organisation. Introduction Business is an organisation or economic system which is always owned by someone and it can be for- profit as most of the business organisations exist for, or no-profit such as charity or agricultural cooperative. There are many types of business organisations: Sole trader, Partnership, Private Limited Company (Ltd), Public Limited Company (Plc), Co-operatives
Words: 1943 - Pages: 8
1. Define Public Opinion and explain why it is such a vital aspect of democratic political process. Public opinion can be defined as an aggregate attitudes or beliefs held by the adult population. It is an importance aspect of democracy because its affect the law making in a country or community. 2. List and describe at least four ways in which ‘Public Opinion’ is commonly measured. Public opinion can be measured through: 1. Sampling techniques 2. Opinion polls 3. The Medea
Words: 1014 - Pages: 5
relationship between employers and employees either directly or through their representatives. An explanation of Industrial Relations which clearly identifies the principal actors is:- “the relationships between employees and employers within the organisational settings. The field of industrial relations looks at the relationship between management and workers, particularly groups of workers represented by a union. Industrial relations are basically the interactions between employers,
Words: 2057 - Pages: 9
Theoretical Framework for Public Sector Accounting............................................................ 1 16 September 2014 ii ProQuest 第 1 个文档,共 1 个 Elements of a Theoretical Framework for Public Sector Accounting ProQuest 文档链接 摘要: The development of a concept of community assets (used to describe government-managed assets of an infrastructural, cultural, or environmental nature) can contribute to the development of a new theoretical framework for public sector accounting and
Words: 10977 - Pages: 44
“Electronic Surveillance of Employees” Katy Romero Law, Ethics and Corporate Governance Dr. Andrea N. Brvenik Strayer University July 17, 2011 Electronic Surveillance of Employees An employer has the right to monitor the employees to increase the productivity and efficiency of its business. In the other hand, every person has the right of privacy within the organization. Human beings must experience a degree of privacy to thrive. Electronic surveillance is increasing every year within the
Words: 1139 - Pages: 5
Kalah Jiggetts Criminal Justice Abstract This paper uses data on juvenile offenders released from correctional facilities in Florida to explore the effects of facility management type (private for-profit, private nonprofit, public state-operated, and public county-operated) on recidivism outcomes and costs. The data provide detailed information on individual characteristics, criminal and correctional histories, judge-assigned restrictiveness levels, and home zip codes—allowing
Words: 2393 - Pages: 10
decrees issued by the Ministry of Finance or any other authority. This ensures the certainty of law and protects taxpayers from unpredictable changes in legislation. Additionally, in case of uncertainties regarding the interpretation of the tax law, Polish taxpayers are entitled to apply to the Minister of Finance for an individual ruling. The individual ruling is an official interpretation of the tax law in an individual case presented by a given taxpayer. Such interpretation issued by the Minister
Words: 2206 - Pages: 9
Chapter 01 Legal FoundationsChapter 01 Legal Foundations 1. Much of the origins of the law dealt with issues related to _______. ________________________________________ 2. When the United States Supreme Court formally recognized their role in achieving equality for all Americans during the civil rights movement, they were following a ________ philosophy. ________________________________________ 3. Attorneys who work for a company and are part of the executive or mid-level management
Words: 10401 - Pages: 42
26th 2013 Guillermo Samudio Page 2 The local law enforcement agencies main purpose is to provide patrol, uphold the laws of the jurisdiction and to investigate local crimes. The local law enforcement includes differing agencies like the municipal (local police departments), county (local sheriff department), regional and tribal (local reservation police department) police that get there authority from the local government. The state law enforcement agencies main purpose is to do highway patrol
Words: 1100 - Pages: 5