Sarbanes-Oxley: an overview of current issues and
concerns.
Abstract
In July of 2002, the Public Company Accounting Reform and Investor
Protection Act of 2002, [46], popularly known as Sarbanes-Oxley
(hereinafter "SOX"), became law. The law, enacted . . .
Mentoring programs and jobs: a contingency approach.
Abstract
Prior research and practice largely endorse the power of mentoring
to transform an organization. There is little discrimination, however,
on whether all mentoring activities are of equal . . .
Success strategies for expatriate women managers in
China.
Abstract
The focus of this research is to investigate Chinese attitudes
toward women as managers, with the goal of enhancing the success of
Western women managers on expatriate assignments in . . .
Personality traits as predictors of expatriate effectiveness: a
synthesis and reconceptualization.
Abstract
In this paper we present a model for systematically selecting
expatriates to manage overseas subsidiaries. We present an argument in
favor of assessing stable individual traits early in . . .
Planning ownership of intellectual property rights in web and
software development.
Abstract
Regrettably, the United States is the most litigious society on the
face of the earth. Even more regrettable, the fuel for the all-consuming
(and expensive) fires of litigation, . . .
Global not-for-profit joint ventures between commercial entities:
an interview with Broox W. Peterson, former Senior Vice Presid
Broox Peterson is a prominent practicing international business
attorney. He was a Senior Vice President and Assistant General Counsel
with Visa International for more than 15 years, and with Visa . . .
From the editor.(Editorial)
The Spring Issue of the Review of Business explores a variety of
business topics including international commerce, expatriate management,
Sarbanes-Oxley issues and impacts, and legal planning to . . .
Managing As If Faith Mattered: Christian Social Principles in the
Modern Organization.(Book review)
Managing As If Faith Mattered: Christian Social Principles in the
Modern Organization
Helen Alford, O.P., and Michael Naughton (Notre Dame: University of
Notre Dame Press, 2001, 336 pages).
. . .
Solidarist economics: the legacy of Heinrich Pesch.
Abstract
Heinrich Pesch, a German economist and Jesuit priest, can be
considered the father of Catholic Economics. This paper presents the
essential elements of his solidarist economics, as a . . .
Capital markets, social distance, and solidarity.
Abstract
This paper argues that recent changes in global financial structure
have created conditions detrimental to the common good. Specifically,
many countries have moved from bank-based to . . .
Management, labor, and the development of the human person:
insights from the Compendium of the Social Doctrine of the
Church.
Abstract
Catholic Social Teaching offers a distinctive view of the human
person, one which is often in conflict with the perspective of the
American economic system. This article will demonstrate . . .
The family as cornerstone of the good life and the good society:
family life in the Compendium of the Social Doctrine of the
Chu
Abstract
The Compendium teaches that the health of society depends largely
upon the health of family life. In families, the moral character of the
next generation is formed, and we all learn . . .
CST 101: basic principles of Catholic Social Thought.
Abstract
Catholic Social Thought is comprised of a body of principles that
present a vision of a just society and that, at least in general terms,
offer an approach to achieving that just . . .
Reflections on promoting social justice: an interview with Art
Simon, founder and president emeritus of bread for the
world.(Int
Bread for the World is a nationwide Christian's citizen
movement that seeks justice for the world's hungry people by
lobbying our nation's decision makers. Bread for the World is
57,000 members . . .
Doing well/doing good.(from the editor)
One of the perennial philosophical questions is: What is the
relationship between the good of the individual and the good of society?
The ancient Greeks, agreeing with Dr. Spock, argued that . . .
Tax guidance issued on life insurance and annuity payments to
nonresident aliens and residents of Puerto Rico.
Abstract
Revenue Ruling 2004-75 provides that income received by nonresident
alien individuals under life insurance or annuity contracts issued by a
foreign branch of a U.S. life insurance . . .
New regulations curtail abuse of foreign tax credit by
partnerships.
Abstract
The IRS recently issued temporary regulations that target foreign
tax credit abuse by partnerships. The new regulations, which require
that foreign taxes be allocated in accordance with . . .
Tax reform in a global economy: shifting the tax burden.
Abstract
Tax reform is President Bush's priority as his second term
progresses. This undertaking is ideologically problematic, economically
complex and politically risky. It does, however, offer . . .
Accounting for research and development costs: a comparison of
U.S. and international standards.(United States)
Abstract
Accounting for research and development (R & D) activities is
an area of divergence between U.S. Generally Accepted Accounting
Standards (U.S. GAAP) and International Financial Reporting . . .
The concept of control in consolidated financial statements:
convergence of U.S. and international accounting rules.
Abstract
Recent progress has been made toward the convergence of a global
set of accounting standards. However, more work needs to be done. A
significant step in that continued direction will be . . .
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