Suchergebnisse

non-peer-reviewed ; In a recent article in this magazine, Donna Torres wrote compellingly about the importance of tackling the gender gap across the accounting profession. She made the case that gender diversity is not only a women's issue but a human one and affects the entire workplace. This certainly is supported by countless studies that show that diversity in the workplace strengthens teams as it brings in multiple perspectives to decision-making and helps to ensure that all options are considered, and the full range of stakeholders is taken into account. In tax work, of course, this is especially important. Arguably, the stakeholders in the tax decisions made by CPAs and other tax experts include not only clients and the employing firm, but also government and anyone drawing on support from the coffers of the state ; PUBLISHED ; Not peer reviewed

This is part of a series of correspondence between Abe Katz, as President of the Suffolk County Dairymen's Association, and various Congressional Representatives regarding plans to put an animal disease research laboratory on Eastern Long Island, possibly in Montauk, which Katz felt was a risk to the dairy industry. This laboratory would become the research facility on Plum Island (N.Y.). In this letter, Martin writes Katz indicating a willingness to look at other locations beyond Montauk.

Caption title. ; At head of title: House of Commons Debates, Sixth session--Seventh Parliament. ; Electronic reproduction. ; Mode of access: Internet. ; 44

In double columns. ; Caption title. ; At head of title: House of Commons debates. Fifth session. Seventh Parliament. ; Electronic reproduction. ; Mode of access: Internet. ; 44

peer-reviewed ; International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under-researched, heterogeneous element of the tax ecosystem, subject to a range of hard and soft governance influences. While problematic tax regimes are appropriately identified by reference to lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects the governance of tax experts individually. Using international survey data, we find that the influence of soft governance on tax experts varies across conditions of secrecy or lax regulation. Soft governance, including that of the workplace and the profession, is most influential in challenging regimes. Beyond a tipping point of economic freedom, regulatory knowledge and the threat of sanction become less influential. Elements along the continuum between hard and soft governance interact in a non-homogenous way that indicates a role for professional bodies and firms in tax governance

Prisons in the Southern United States are among the most underfunded, understaffed, and crowded in the nation. This study seeks to identify how Alabama state correctional officers experienced crowding related to their mental and physical health and safety. A total of 66 correctional officers at 3 Alabama men's prisons are surveyed about crowding in relation to job performance, health and safety, and inmate control. Respondents at all facilities, which had occupancy rates between 154% and 206% of capacity, report high levels of stress and impaired job performance due to understaffing and overwork. Officers at the most crowded prison are most stressed and fearful of inmates. In the absence of policies to reduce density or increase staffing in prisons, new strategies are urgently needed to reduce occupational stress among officers in crowded correctional facilities.

Includes index. ; Also published, Charlottesville 1835, until title, "A New and comprehensive gazetteer of Virginia and the District of Columbia . " ; Sabin ; Mode of access: Internet.