Current Search: Industrial laws and legislation. (x)
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(1 - 13 of 13)
- Title
- Social control of industrial warfare.
- Creator
- Merritt, Walter Gordon
- Date Issued
- 1921
- PURL
- http://purl.flvc.org/fcla/DT/247104
- Subject Headings
- Strikes and lockouts., Industrial laws and legislation.
- Format
- Document (PDF)
- Title
- Proposed legislation on public policy and industrial warfare submitted to industrial conferees, Washington, D.C.
- Creator
- League for Industrial Rights
- Date Issued
- 1919
- PURL
- http://purl.flvc.org/FCLA/DT/3332782
- Subject Headings
- Industrial laws and legislation -- United States.
- Format
- Document (PDF)
- Title
- The Effects of Labor Legislation on the Panamanian Construction Industry.
- Creator
- Cabal, Tomas Antonio, Florida Atlantic University, Sklar, Alexander
- Abstract/Description
-
The introduction in 1971 of radical changes in existing labor laws had tremendous effects on the Panamanian construction industry. We have attempted to show these effects and what it signified to the construction industry. The companies involved had to make substantial adjustments to deal with the new laws. We have tried to document these adjustments and what economic effects they had on the companies involved.
- Date Issued
- 1977
- PURL
- http://purl.flvc.org/fcla/dt/13879
- Subject Headings
- Labor laws and legislation--Panama, Construction industry--Law and legislation--Panama
- Format
- Document (PDF)
- Title
- Protect the National Labor Relations Act! : facts and figures on the act, the board, and their achievements.
- Creator
- Labor's Non-Partisan League
- PURL
- http://purl.flvc.org/FCLA/DT/3358289
- Subject Headings
- Industrial relations -- United States., Labor laws and legislation -- United States.
- Format
- Document (PDF)
- Title
- The Occupational Safety and Health Act of 1970: Its Genesis, Implementation and Impact (Including a Case Study of the Texas Gulf Coast Petrochemical Industry).
- Creator
- Anderson, Bruce McDonald, Florida Atlantic University, Zimmerer, Thomas W.
- Abstract/Description
-
This thesis reviews the historical background, legislative history, implementation and impact of the Occupational Safety and Health Act of 1970. A study was conducted to determine the impact of the Act on forty-five petrochemical plants located in the Texas Gulf Coast Region. Factors surveyed included costs associated with compliance with the Act, staffing, union and employee relations, safety standards, compliance activities and Federal inspections.
- Date Issued
- 1974
- PURL
- http://purl.flvc.org/fcla/dt/13620
- Subject Headings
- Industrial safety--Law and legislation--United States, Industrial hygiene--Law and legislation--United States, Petroleum products
- Format
- Document (PDF)
- Title
- The market valuation of the effect of the tax amortizability of purchased goodwill.
- Creator
- Alshinifi, Saleh H., Florida Atlantic University, Hopwood, William S.
- Abstract/Description
-
This study investigates the market valuation of the effect of goodwill tax amortization on corporate acquisitions. Specifically, the study tests whether a significant positive change exists in the market reaction to acquisitions qualifying for the Internal Revenue Code section 197. Two methodologies are employed in the examination of the market assessment of the effect of the Internal Revenue Code section 197. First, a market model methodology is utilized in order to pre examine whether the...
Show moreThis study investigates the market valuation of the effect of goodwill tax amortization on corporate acquisitions. Specifically, the study tests whether a significant positive change exists in the market reaction to acquisitions qualifying for the Internal Revenue Code section 197. Two methodologies are employed in the examination of the market assessment of the effect of the Internal Revenue Code section 197. First, a market model methodology is utilized in order to pre examine whether the market reacted differently to acquisitions that qualified for goodwill tax deductibility relative to acquisitions that did not. Second, multiple regression models were obtained for testing the study's hypotheses. The results of this study support the hypothesis that a positive change exists in the market reaction to acquisitions that qualify for the internal revenue code 197 relative to those that do not. There are two implications for these findings. First, they imply that acquiring firms did retain some of the tax benefits associated with the change in the tax law. Second, and given the findings of previous studies, the findings of this study also imply that the expected tax savings are actually shared between the acquiring firm and the target's shareholders.
Show less - Date Issued
- 2002
- PURL
- http://purl.flvc.org/fcla/dt/12020
- Subject Headings
- Industrial safety--Law and legislation--United States, Industrial hygiene--Law and legislation--United States, Petroleum products
- Format
- Document (PDF)
- Title
- PCAOB inspections and audit quality evidence from cross-listed securities.
- Creator
- Stewart, Errol G.G., College of Business, School of Accounting
- Abstract/Description
-
In the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is...
Show moreIn the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is required to routinely inspect the operations of these accounting firms in an effort to satisfy its mandate to bring about an improvement in the audit quality of these companies. These inspections extend to the non-US auditors of companies that are cross-listed in the US. Despite various mainly US studies on inspections, there is limited evidence that the inspections have resulted in improved audit quality. ... I examine companies whose securities are cross-listed in the US in the periods before and after inspection in order to provide evidence on the benefits of inspections. I find some evidence that inspections improve the audit quality of companies that are cross-listed in the US. This suggests the audit quality of companies from countries that do not permit inspections may be positively affected should inspections be permitted.
Show less - Date Issued
- 2012
- PURL
- http://purl.flvc.org/FAU/3356016
- Subject Headings
- Auditing, Standards, Financial services industry, Management, Corporate governance, Law and legislation, Corporations, Auditing, Standards
- Format
- Document (PDF)
- Title
- To encourage mining and manufacturing industries : speech of Sen. J. Hoge Tyler, of Pulaski, delivered in the Senate of Virginia on Friday, February 1st, 1878.
- Creator
- Tyler, James Hoge 1846-1925
- Abstract/Description
-
To encourage mining and manufacturing industries : speech of Sen. J. Hoge Tyler, of Pulaski, delivered in the Senate of Virginia on Friday, February 1st, 1878.
- PURL
- http://purl.flvc.org/fau/fd/fauwsb23f43
- Subject Headings
- Business enterprises -- Taxation -- Law and legislation -- Virginia, Economic development, Industrial promotion -- Virginia, Industries -- Virginia, Legislative hearings, Manufacturing industries -- Virginia, Mineral industries -- Law and legislation -- Virginia, Mining law -- Virginia, Natural resources -- Law and legislation -- Virginia, Virginia -- Politics and government -- 1865-1950
- Format
- E-book
- Title
- Brownfields, hometown democracy and development: an uneasy sustainability alliance.
- Creator
- Kleeger, Jeff, Comparative Studies Program, Dorothy F. Schmidt College of Arts and Letters
- Date Issued
- 2008-10-24
- PURL
- http://purl.flvc.org/fau/fd/FADT165268p
- Subject Headings
- Brownfields -- Law and legislation -- United States, Hazardous waste site remediation -- Law and legislation -- United States, Industrial real estate -- Environmental aspects, Urban renewal -- Environmental aspects
- Format
- Set of related objects
- Title
- An appeal to the Executive of Pennsylvania : an address to Governor John F. Hartranft, invoking the aid of the state against the unlawful acts of corporations ; presented August 15, 1878.
- Creator
- Patterson, E. G., Campbell, B. B.
- Abstract/Description
-
Signed by B.B. Campbell and E.G. Patterson, "members of a committee appointed by the General Council of the Petroleum Producers Union ... ". (Cf. p. 3). FAU Libraries' copy imperfect: pages 17-24 missing.
- PURL
- http://purl.flvc.org/fau/fd/fauwsb23f44
- Subject Headings
- Industries -- Pennsylvania, Pennsylvania -- Governor (1873-1879 : Hartranft), Pennsylvania -- Politics and government -- 1865-1950, Pennsylvania Railroad, Petroleum industry and trade, Petroleum industry and trade -- Pennsylvania, Petroleum law and legislation -- Pennsylvania, Petroleum pipelines -- Law and legislation -- Pennsylvania, Speeches, addresses, etc., American -- 19th century
- Format
- E-book
- Title
- Evaluating the Demand for Tax Professionals.
- Creator
- Rosenthal, Leigh, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
Taxpayers who hire tax professionals to assist with tax matters have a choice as to which type of tax professional to hire. This study looks at the choice between hiring a tax accountant or a tax attorney. Stephenson (2010) identifies four constructs that explain a taxpayer’s motivation to hire a tax professional—legal compliance, time savings, money savings, and a protection from/avoidance of the Internal Revenue Service. A taxpayer may be motivated by one or more of these demand constructs....
Show moreTaxpayers who hire tax professionals to assist with tax matters have a choice as to which type of tax professional to hire. This study looks at the choice between hiring a tax accountant or a tax attorney. Stephenson (2010) identifies four constructs that explain a taxpayer’s motivation to hire a tax professional—legal compliance, time savings, money savings, and a protection from/avoidance of the Internal Revenue Service. A taxpayer may be motivated by one or more of these demand constructs. Further, the context of the advice—whether given in a planning or compliance setting—may influence the choice of a specific type of practitioner. Taxpayers also perceive certain professional features of the practitioner as being associated with either an accountant or an attorney. In a 2 x 1 between subjects research design, I investigate these issues by exploring how the perceived characteristics of the accounting and legal professions and the tax context differentially influence the demand for one of these professionals. I hypothesize that taxpayers who demand a tax professional because of legal compliance or time savings are more likely to hire an accountant. Taxpayers who demand the services of a tax professional because of money savings or a protection from/avoidance of the Internal Revenue Service are more likely to hire an attorney. Additionally, I hypothesize that taxpayers in a planning context are more likely to hire an attorney while taxpayers in a compliance setting are more likely to hire an accountant. In a hierarchal regression, the variable for accuracy was significant in a simple regression of the four Stephenson constructs. In a second tier of the regression, accuracy was again significant as were certain covariates. In the final tier of the regression, no independent variable was significant but certain covariates were significant including client advocacy which was highly significant. The results do demonstrate that taxpayers perceive professional differences between a tax accountant and a tax attorney. Many of the results and the rationales underlying the hypotheses seem to be in the right direction as far as showing the expected demand for a specific tax professional.
Show less - Date Issued
- 2016
- PURL
- http://purl.flvc.org/fau/fd/FA00004792, http://purl.flvc.org/fau/fd/FA00004792
- Subject Headings
- Tax return preparation industry., Finance--Law and legislation., Econometrics., Accounting--Moral and ethical aspects., Accountants--Professional ethics., Tax consultants--Professional ethics.
- Format
- Document (PDF)
- Title
- Are the regulatory reforms working?: evidence from audit committee members' selection of auditors.
- Creator
- Looknanan-Brown, Veena., College of Business, School of Accounting
- Abstract/Description
-
The Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit...
Show moreThe Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit committee members' auditor selection process. The study examines whether Audit Committee Members use two specific types of audit quality indicators, other than managers' recommendation, in evaluating auditors. In a setting where the manager recommends the auditor, the auditors' inspection results (favorable/unfavorable) and a prior manager/auditor affiliation (absent/present) are manipulated in a between-subject research design, using financially literate professionals as a proxy for audit committee members. The study finds that audit quality perception and auditor selection are jointly determined. Inspection results are positively associated with audit quality perception and auditor selection. The nature of a manager-auditor affiliation is directly associated with audit quality perception and inversely related to auditor selection. Further, controlling for perception, audit committee members are more likely to recommend auditors with unfavorable inspection results, if a prior affiliation with management is present than if an affiliation is absent. Overall, the results indicate that audit committee members are diligent in evaluating auditors, and PCAOB inspection results are useful. The results of this study contribute to the audit committee effectiveness and PCAOB literature.
Show less - Date Issued
- 2011
- PURL
- http://purl.flvc.org/FAU/3318671
- Subject Headings
- Financial services industry, Management, Financial institutions, Law and legislation, Corporate governance, Law and legislation, Auditing, Standards, Corporations, Auditing, Standards
- Format
- Document (PDF)
- Title
- Nixon and the environment: clean air, automobiles and reelection.
- Creator
- Escobar, Erwin Mauricio., Dorothy F. Schmidt College of Arts and Letters, Department of History
- Abstract/Description
-
the decades after World War II the United States became the most prosperous nation in the world. Yet, that prosperity and growth had a negative impact on the environmental quality of the nation. By the mid 1960s there was a rise in concern over environmental issues in the American public. Consequently, President Richard M. Nixon in his determination to give the American people what they sought decided to enact policies to bring the environmental crisis to an end. Among the environmental...
Show morethe decades after World War II the United States became the most prosperous nation in the world. Yet, that prosperity and growth had a negative impact on the environmental quality of the nation. By the mid 1960s there was a rise in concern over environmental issues in the American public. Consequently, President Richard M. Nixon in his determination to give the American people what they sought decided to enact policies to bring the environmental crisis to an end. Among the environmental policies of the Nixon Administration was the Clean Air Act of 1970, a highly controversial piece of legislation that placed tough regulations on the automobile industry. Due to the significant role of the auto industry in the American economy, and Nixon's concerns over reelection, there were two major shifts in business/government relations during this era. The first one was characterized by determination to protect the environment with little attention to complaints from the industry. The second one was about protecting the profitability of the industry while giving little attention to environmental problems.
Show less - Date Issued
- 2013
- PURL
- http://purl.flvc.org/FAU/3360764
- Subject Headings
- Political and social views, Presidents, Election, History, Air quality management, Government policy, Air, Pollution, Law and legislation, Automobile industry and trade, Environmental aspects, Transportation, Environmental aspects, Politics and government
- Format
- Document (PDF)
