Accounting develops in line with the development of society. The history of the development of accounting thought is divided into three periods: 4000 BC – 1300 AD, Year 1300 – 1850 AD, and 1850 AD until now. Each period made a significant contribution to the science of accounting. In the...

Climate shocks are one of the most decried threats to farmers, especially in developing countries where agriculture remains largely dependent on rainfall. Reducing greenhouse gas (GHG) emissions has been shown to be an effective solution. Unfortunately, this solution is struggling to...

For many small business ventures that qualify for federal income tax treatment under Section 501(a) of the U.S. Internal Revenue Code of 1986, as amended, the time and expense of organizing, qualifying, managing, and maintaining a tax-exempt nonprofit corporation under state law may be daunting...

E-commerce is gaining popularity across the globe and Mauritian businesses are also increasingly making use of online platforms to engage in cross-border electronic transactions. However, there are several implications arising from online trading which need to be addressed, among which one is...