Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...

The paper re-analyses the evidence presented by pro and anti-regulation interests during the debates on factory reform. To do so it considers the interrelationship between fixed costs, the rate of profit and the length of the working day. The interrelationship casts new light on the lobbying...

In this study, we construct an affluence line for the country, using Cameroonian Households surveys (2007). This line is an anti-poverty line. The proposed affluence line is derived here based on the principle of transfer of resources of the richest to the poorest

This paper revisits one of the bipolarization indices of the large class of Duclos-Estebane-Ray polarization measures. The relationship between polarization, inequality and poverty is analyzed via the index. First, polarization measure for the median is defined and related to the subtraction of...