In the UK, the Government intends to introduce new transfer pricing rules and include them within the self-assessment tax system. Prior to that, thegovernment intends to publish draft legislation for consultation "to ensure that the new provisions are clear, complience costs are kept to the...

Sequential meta heuristic implementations for the irregular stock-cutting problem have highlighted a number of common problems. The implementation in this paper adopts a hybrid tabu search approach that incorporates two very different optimisation routines which utilise alternative neighborhoods...

This paper describes and illustrates a symbolic interactionist approach to critical ethnographic research in organizations. In so doing, it addresses the call by Chua (1988), for first, the development and explication of a less eclectic approach to interpretive sociology by management accounting...

Data was collected from the OFSTED database on primary schools in Hampshire, Southampton and Portmouth in order to access the factors that influence their productivity.

Proposals and recommendations have been made in a number of reports in an attempt to encourage firms to adopt of "best practice", as identified by the Group of Thirty, through public disclosure requirements and rules for determining the amount of regulatory capital to support trading and...

The main purpose of this paper is the development and validation of a failure classification model for UK public industrial companies using current techniques: logit analysis and Neural Networks. Our dataset consists of 51 matched-pairs of failed and nonfailed UK public industrial firms over the...

Macaulay duration matched strategy is a key tool in bond portfolio immunization. It is well known that if term structures are not flat or changes are not parallel, then Macaulay duration matched portfolio can not guarantee adequate immunization. In this paper the approximate duration is proposed...