This paper examines the implications for multinational firms of recent proposals to conform tax and financial reporting (i.e., book-tax conformity). Proponents of book-tax conformity argue that the current dual system in the U.S. allows firms to simultaneously manage their taxable income down while managing their book income upward. By requiring book-tax conformity, they contend that firms will...

fourteen different morphological traits in 169 and 131 cattle of oulmes-zaer and tidili, respectively were recorded and analyzed using a multivariate approach. the characters measured included heart girth, wither height, rump height, rump length, rump width, chest depth, body length, neck length, cannon circumference, ear length, ear width, head length, horn length and tail length. breed signif...

in developing countries, the domination of peripheral and dependent capitalism relations and the lack of appropriate structures and channels of attracting, this system have caused some kind of spatial-anatomic unbalances that has resulted in the appearance of single cities with national and regional prevalence. this situation is the main reason for small, medium and intermediate cities to lose ...