The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.
Current events; United Nations. Security Council -- Resolutions; United States -- Armed Forces; Mohammed, Khalid Shaikh, 1965-; Terrorism -- Prevention -- International cooperation; United Nations. Security Council; Iraq War, 2003-; United States...
Hussein, Saddam, 1937-2006; September 11 Terrorist Attacks, 2001; United Nations. Security Council -- Resolutions; United States -- Armed Forces; Mohammed, Khalid Shaikh, 1965-; Terrorism -- Prevention -- International cooperation; United Nations....
The following pages were not included in the bound volume used for scanning: January, pages 3, 4, 9, 10; March, pages 5, 6, 7, 8; June, pages 5, 6, 7, 8. These were probably advertising inserts. Also, the December issue was not in the bound...
Depreciation allowances -- Law and legislation -- Great Britain;Depreciation allowances -- Law and legislation -- United States
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and...
Managerial accounting -- History;Taylor, Frederick Winslow, 1856-1915;Fayol, Henri, 1841-1925;Production control -- History
This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature....
This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that...