Those concerned ahout the treatment of women in public program8 have been eying the sociul security system from thi8 angle i% recent yeara. vUriOU8 prOpO8al8 for modifying the position Of working wives under the program and it8 provisions for famliy protection have been put forth. To help in U88e88ing such prOpO8Ul8, thts UrtiCIe reviews the program’s purpoaee, evolution, and general scope with...

This paper conducts an empirical study on output, costs and incomes in organic farming with a sample of Spanish firms. Financial accounting data reveals that organic and partly or transitional to organic farming do not get significantly different output than intensive farming. Farms in transition to organic farming bear significantly higher costs and obtain significantly lower income than inten...

The Defining Issues Test (DIT), developed by Rest (1986), measures a person’s level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual’s moral judgement abilities in solving work-related problems (Weber, 1990; Trevino, 1992; Welton et al., 1994). In the present stud...

In responding to the recent call for interdisciplinary research where synergies can be gained and institutional knowledge broadened, it is argued that a particularly strong case exists for aligning work on business and accounting history. The greater breadth and context about the structure of firms and their operating environment provided by business history facilitates an enhanced understandin...

This paper discusses s t ra teg ies fo r moving through sequences of hypotheses, each one of which is produced in response to an experimental tes t of the previous member. Previous discussions of t h i s issue have a l l agreed that hypotheses deduct ive ly incompat ible w i t h the evidence at stage ri cannot appear in the sequence beyond n This paper contends that t h i s conclusion is untena...

The recently developed method of generational accounting facilitates detailed measurement of fiscal policy’s impact on the intergenerational distribution of resources. Earlier studies for the United States, using the Social Security Administration’s intermediate population projections, concluded that current U.S. fiscal policy embodies a significant generational imbalance. This paper examines t...

This article will aim to study the cost accounting in issue of deduction National Institute Social Security (INSS). In this sense, problem be discussed is how and which fundamentals are necessary for type operation carried out context by business institutions. Therefore, a bibliographic survey most recent productions was on topic addressed. From reading specific texts related theme, it understo...