SAN ANTONIO -- Their goal was an honor code that discouraged cheating and plagiarizing. However, the wording in a draft by students at the University of Texas at San Antonio appears to match Brigham Young University's code -- without proper attribution. The student currently in charge...
IT is a question that has vexed not just the Scottish art establishment but international experts for decades: who painted The Skating Minister? According to one camp the answer is Sir Henry Raeburn, the renowned Scottish portraitist. In the view of others the painting should be attributed to...
Byline: Gary J Mills and Shiv Mahalingham May 09, 2006 (Tax Planning International Transfer Pricing - ABIX via COMTEX) -- The question of how to attribute profits to a permanent establishment PE in the UK is difficult. The attribution of profits to a...
Is it ethical to interview a vendor spokesperson -- then paraphrase their thoughts, call it "original research," and then charge the community including the same vendor who supplied the thoughts for access? In my opinion, to put that on any higher moral ground than literally plagiarizing someone's written words...
Cultural expectations provide meaning to human perceptions of who-does-what-to-whom-where. However, the effects of actions directed at oneself have been much less systematically studied. This article replicates the American factorial design of Britt and Heise (1992) in a Japanese setting. The analysis demonstrates both cultural similarities and differences in psychological principles...
Jun 21, 2005 (Weekly Tax Bulletin - ABIX via COMTEX) The Australian Taxation Office ATO has issued a determination about the goods and services tax GST. In GST Determination GSTD 2005/2, the ATO clarifies its stance on how tax invoices appearing on a web...
M2 PRESSWIRE-26 May 2005-SSL International plc: News Alert: SSL InternationalPLC - holdings in companyC1994-2005 M2 COMMUNICATIONS LTD RDATE:26052005 SSL INTERNATIONAL PLC (the "Company") On the 25 May 2005, the Company received notification, pursuant to sections 198-203 of the...
The journal's Policy Forum exists primarily to stimulate timely awareness of and debate about contemporary tax issues. In cases where informal debate arises naturally among members of the tax community, we hope the forum commentary serves as both a catalyst and a framework for an informed, informative, and possibly enduring...
In a June article "Boomers After All is Said and Done," we published an incorrect source as attribution for a data assertion in a chart called Sibling Wars: "$47,909 - Median size of inheritance received by Boomers from their parents, to date." The correct source is the AARP Public Policy...
Globally, tax authorities are grappling with the issue of how to grab their share of revenue loot from multinationals, including banks. Despite agreed rules on how companies transfer profits and losses around their global operations transfer pricing, confusion and disagreement still reign. In particular, the taxation of branches, including...
By Dan Reed, San Jose Mercury News, Calif. Knight Ridder/Tribune Business News Jul. 19--The San Francisco Chronicle has suspended without pay sports columnist Tom FitzGerald, claiming he plagiarized other newspapers three times since March. FitzGerald, who has written the column for...
This paper explains the responses of consumers to information about an organizational crisis. Three hundred and eighty-five individuals from Hong Kong responded to hypothetical scenarios describing a plane crash. The scenarios manipulated causal attribution internal and external, the organizations' crisis response (shifting the blame, minimization, no comment, apology, compensation, and...
The following quote in the March 5 story, "Sprint Nextel, T-Mobile USA push pre-emption to Supreme Court,'' included the wrong attribution. The quote and attribution should read as follows: "Industry lost the appeal, a request for a stay The following quote in the...
Congratulations to the following nominees to the IABC executive board! The slate will be presented to the executive board for approval at the February 2000 meeting in London, U.K., officially elected by the board in June, and ratified by the delegates at the IABC annual general meeting in Vancouver, B.C.,...
I ABC's international accreditation council is adding a small step to the accreditation process to help ABC candidates improve their understanding of how the association's Code of Ethics can be applied to practical situations. Effective immediately, accreditation candidates will be requited to complete an 11-question multiple-choice quiz with their...
The article, the first in this series Fundamentals of Performance Attribution explains the first principles behind the Brinson model. It also shows how simple it is to calculate exact multi-period attributes at the total level using those principles. It is worth spending a few minutes reviewing the basics of Brinson...
In 1994, Denis Karnosky and Brian Singer published the monograph Global Asset Management and Performance Attribution. It described a method for multicurrency performance attribution that had certain advantages. The principal advantage of the method was demonstrated in several examples that showed that the Karnosky- Singer (or "KS") model would reward...
Article explains that risk attribution is a process, which adds risk bogeys to this process to further detail where the risk whether diversifiable or otherwise lies and also provides the ability to produce performance attribution to a risk adjusted return measure. Attribution methodologies are different for each investment mandate and...
This study empirically examines the popularized influence of underwater stock options on employee job search behavior. In addition, it finds that this relationship is moderated by important situational and individual difference variables. In particular, symbolic attributions toward money moderated participant’s sensitivity to underwater options. Participants making more positive money attributions...
Dane S. Ciolino' In 1990, Congress amended the Copyright Act to recognize limited federal moral rights of integrity and attribution. Under this legislation, American visual artists can prevent others from misattributing their works of art and from altering such works under certain circumstances. These moral rights, however, are expressly limited...
The risk of missed opportunity is high. The cost to implement QlikView is low. Download Free Whitepaper.
