Can an employer be both an affirmative action employer and an equal opportunity employer at the same time, or are the two positions contradictory and mutually exclusive? This question was asked to ChatGPT. The response was nuanced and somewhat left-leaning and is reported in this study

The Association of Chartered Certified Accountants (ACCA) offered its certification exams in Armenia for the first time in December 1998. This article reports on that experience. It discusses the relatively low pass rate and the eight reasons for the low pass rate

Part of the USAID Accounting Reform Project in Armenia involves reforming the certification process for accountants and auditors to meet international standards. Until Armenian certification becomes credible to the international investing community, it would be a stumbling block to capital...

Much is wrong with the way accounting faculty are selected. Under the present selection process, someone who has a PhD and no accounting experience is preferred over someone who has an MBA and CPA and 10 or 20 years of experience. Applicants who have published a few articles in quot;topquot;...

Various groups have been demanding that discussions of labor standards be included in all future trade negotiations. The press is full of stories of alleged exploitation of child labor and other employment abuses in developing countries and human rights groups have demanded that something be...

This paper is a follow-up to a study that ranked California last in terms of business friendliness. The present paper provides some reasons why the per capita GDP in California is going up even though thousands of business are leaving the state because of its high taxes and burdensome regulations

This study is the first annual McGee Report on the best and worst states for business. The fifty states are ranked based on the extent to which they facilitate business creation and expansion. This study incorporated the data collected from five other studies, which included the examination of...

Our laws have sought to promote “and enforce a sense of morality in the business community. Well-settled laws regulating fraud, undue influence, fiduciary relationships, confidential information, truth-in-advertising, fair reporting practices, etc., have their origins in moral codes and...

This manuscript summarizes a speech given at Tallinn University of Technology in Estonia on May 14, 2013. The speech begins with a discussion of ethical theory and how it can be applied to the topic of government regulation of business, and proceeds to summarize some recent studies on the costs...

Several major trade agreements in recent years have included a provision that addresses labor standards. Other trade agreements that are now in the discussion stage are considering incorporating labor standards as an integral part of the final agreement. The goals of such agreements are noble -...