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 . . .
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 . . .
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 . . .
Convergence of accounting standards: a comparative analysis of
the U.S. revised standard on share-based payment and the Internat
Abstract
The FASB's recently revised standard, SFAS 123(R), Share-Based
Payment, converges closely with the IASB's identically titled
standard, IFRS 2. Both standard-setting Boards continue to . . .
Special issue: global regulatory and financial reporting reform
and the convergence of accounting and auditing standards: the ti
Investors and creditors throughout the world base their decisions
on the information published in various financial and economic reports
issued by business entities. The most important of these are . . .
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 . . .
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 . . .
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 . . .
Goodwill impairment: convergence not yet achieved.
Abstract
The International Accounting Standards Board (IASB) and the U.S.
Financial Accounting Standards Board (FASB) have agreed to work
separately and jointly toward convergence of accounting . . .
The impact of international financial reporting standards: an
interview with D. J. Gannon, leader of the IFRS Centre of Excellen
Deloitte, one of the nation's leading professional services
firms, provides audit, tax, consulting and financial advisory services
through nearly 30,000 people in more than 80 U.S. cities. Known as . . .
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).
. . .
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 . . .
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 . . .
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 . . .
Global corporate accounting frauds and action for
reforms.
Abstract
The recent wave of corporate fraudulent financial reporting has
prompted global actions for reforms in corporate governance and
financial reporting, by governments and accounting and . . .
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 . . .
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 . . .
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 . . .
Response to corporate fraud in the United States and Europe:
towards a consistent approach to regulation.
Abstract
The recent spate of accounting scandals in the United States and in
the European Union have shaken the faith in capital markets.
Comprehensive measures have been undertaken on both sides . . .
Leading environmental change: the case of the global mining
industry.
Abstract
This article reviews the efforts of the global mining industry to
establish a framework for sustainable development (SD). The framework,
established in a project conducted by the . . .
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