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The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting courses have a pretty good understanding of the different...
Persistent link: https://www.econbiz.de/10009466951
This paper considers some of the aspects of taxation of intangibles presently of concern in Australia and the United … acquisition of intangibles by corporations, and in Australia, where the "tax value method" poses particular problems for … transfer pricing of intangibles in both the UK and Australia with particular emphasis on the difficulties encountered in …
Persistent link: https://www.econbiz.de/10005523844
Persistent link: https://www.econbiz.de/10005442245
Purpose – The purpose of this paper is to evaluate electronic health record (EHR) initiatives at the national/external level. Governments are investing large amounts of money in national EHR systems. These systems are socially and politically complex and a variety of stakeholders (e.g. at the...
Persistent link: https://www.econbiz.de/10009448682
PEB and the Ministry of Education of Portugal brought together 67 library and resource centre professionals, policy makers, educators and information technology specialists from 21 countries around the theme “Designing Schools for the Information Society: Libraries and Resource Centres”. The...
Persistent link: https://www.econbiz.de/10004963126
, Australia and New Zealand. Design/methodology/approach – The main content of the paper is a description of the Research … Research in Australia (ERA) (yet to be provided in detail), and the NZ Performance Based Research Fund (PBRF) (operated twice …
Persistent link: https://www.econbiz.de/10004994380
Australia and the UK are both prominent economies in the international arena and share a strong trade and investment …
Persistent link: https://www.econbiz.de/10009438315
trialled over the past five years in the United Kingdom and Australia. The primary purpose is to examine Credit Guarantee …
Persistent link: https://www.econbiz.de/10009441621
Purpose – While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non-audit services...
Persistent link: https://www.econbiz.de/10009188274
This paper examines the J-curve hypothesis for Australia, Canada, New Zealand and the UK. Applying the vector error … depreciation in several different patterns in the short run. There is lack of support for a J-curve for Australia, Canada, and the … UK. In the long run, real depreciation improves the trade balance for Australia, Canada, and New Zealand and does not …
Persistent link: https://www.econbiz.de/10008592764