Showing 1 - 10 of 12
Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks make a ‘true and fair’...
Persistent link: https://www.econbiz.de/10011173017
Persistent link: https://www.econbiz.de/10005371447
Persistent link: https://www.econbiz.de/10005755588
This paper summarizes and reviews research of product costing practice in Europe. The review considers research into how many accounting systems firms use, product cost structures, the use of blanket overhead rates in product costing, the bases used to calculate overhead rates, the application...
Persistent link: https://www.econbiz.de/10005495508
The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a...
Persistent link: https://www.econbiz.de/10010868027
Persistent link: https://www.econbiz.de/10010868122
There are many ways in which opposition to, or distaste for, the production of armaments and other equipment used for military purposes can be expressed. The purpose of this paper is to introduce to the peace studies literature the possibility that such views can find expression in the...
Persistent link: https://www.econbiz.de/10010795681
Kaplan has argued that a single accounting system should not be used to calculate product costs for use in decision making because it is not possible for a single system to satisfy the three different purposes of costs systems. Instead, he has suggested that operating units should use three...
Persistent link: https://www.econbiz.de/10005751512
Persistent link: https://www.econbiz.de/10005339911
Following the publication of the White Paper, ‘The New NHS: Modern, Dependable’ (Cm 3807), the Labour Government has abolished GP fundholding. Family doctors retain a lead role for primary care in planning health care with the creation of Primary Care Groups (PCGs). In due course, it is...
Persistent link: https://www.econbiz.de/10010606506