This article examines the development of public budgeting since the Industrial Revolution to offer an explanatory framework on budgeting as a governance instrument. The article proposes that budgeting has evolved as innovations in financial administration to respond to socio-economic challenges...

The paper deals with arbitration of unresolved issues in mutual agreement cases as regulated by the new paragraph 5, Article 25 of the OECD Model Convention to avoid double taxation in respect to income taxes. After general introductory remarks on the arbitration method in international tax...

The paper builds on academic work as well as keynote statements about leadership by prolific figures in research and academics, while examining common leadership flaws and exploring ways to negate them. It describes three stages of a Values Journey, namely pre-orderly, orderly and post-orderly,...

Chapter Six: In Chapter six, I develop the Externalization Stages Theory based upon my survey’s empirical findings on: First, the Business Characteristics of firms, second the Management Behaviour of firms and third the Opinions of managers in the Internationalization stages. In addition, I...