Illinois cigarette tax, tobacco products tax, and tobacco settlement update /

"July 2006."

Illinois estate and generation skipping transfer tax.

"August 2006"--Colophon.

Illinois public retirement systems : a report on the financial condition of the Chicago, Cook County and Illinois Municipal Retirement Fund Systems.

Examines the financial status of the various public employee retirement systems in the Chicago, Cook County Area and the Illinois Municipal Retirement Fund (IMRF).

Motor fuel : pricing factors, tax structures and other related issues /

"August 2011."

Pensions : a report from the Commission on Government Forecasting & Accountability on the financial condition of the state of Illinois retirement systems as of June 30, 2008.

Examines the financial status of the various public employee retirement systems in Illinois.

Report on the cost and savings of the State Employees' Early Retirement Incentive Program (P.A. 92-0566) /

Title from cover.

Service taxes : history, issues, and estimates /

"June 2006."

State and federal grant administration policy and fiscal requirements and procedures.

"The general purpose of this handbook is to inform our clients (internal and external) of the policies governing all grants awarded from the Illinois State Board of Education, to communicate with our clients, the procedures and guidelines, to ensure sound accounting practices and to provide consistency throughout the State Board in the administration of grants. The procedures and guidelines do not supersede the rules and regulations governing each specific program."--P. 2.

Telecommunications deregulation issues and impacts : a special report.

Previously published by the Illinois Economic and Fiscal Commission.

The theory and practice of bank book-keeping, and joint stock accounts; exemplified and elucidated in a complete set of bank account books, (printed in colors,) arranged in accordance with the principles of double entry ...

Mode of access: Internet.

The Incorporated accountants' year book

Mode of access: Internet.

Informal mentoring relationships and the career processes of public accountants

Research has shown that informal mentoring relationships benefit the protégé, mentor and employing organisation. As such they have been of interest to public accounting firms. The functioning of these relationships in Big Eight/Big Five accounting firms has been investigated in the USA and more recently in Ireland. The career outcome of most interest has been turnover intentions. This paper reports the results of a questionnaire study of mentoring relationships in the Australian state of Queensland. The receipt of mentoring support by accountants is found to be associated with not only lower turnover intentions, but also higher job satisfaction, and lower intentions of female accountants to seek part-time employment. The impact of the organisational context in which these relationships are initiated and cultivated is also investigated. The size of the accounting firm and the national culture of the country in which the firm operates, appear to have some bearing on mentoring experiences.

Application of density functional theory to capillary phenomena in cylindrical mesopores with radial and longitudinal density distributions

In this paper, we applied a version of the nonlocal density functional theory (NLDFT) accounting radial and longitudinal density distributions to study the adsorption and desorption of argon in finite as well as infinite cylindrical nanopores at 87.3 K. Features that have not been observed before with one-dimensional NLDFT are observed in the analysis of an inhomogeneous fluid along the axis of a finite cylindrical pore using the two-dimensional version of the NLDFT. The phase transition in pore is not strictly vapor-liquid transition as assumed and observed in the conventional version, but rather it exhibits a much elaborated feature with phase transition being complicated by the formation of solid phase. Depending on the pore size, there are more than one phase transition in the adsorption-desorption isotherm. The solid formation in finite pore has been found to be initiated by the presence of the meniscus. Details of the analysis of the extended version of NLDFT will be discussed in the paper. (C) 2004 American Institute of Physics.

Auditor's engagement risk and audit fees:the role of the audit firm alumni

This study explores the effect of the association of audit firm alumni with their alma mater on audit prices. The tests indicate that there is a moderate reduction of up to 21% in the level of audit fee when alumni (i.e., former employees) of the incumbent audit firm sit on the client board of directors which is consistent with the engagement risk theory. This suggests that there is an 'alumni effect' in the market for audit services. The findings hold only in the large company segment of the market. The results are robust to different model specifications and alternative samples. The sample comprises all executive and non-executive directors who run the UK quoted companies and are simultaneously ICAEW qualified chartered accountants. The study's implications for the accounting profession and the regulators are also discussed. © 2007 The Author Journal compilation © 2007 Blackwell Publishing Ltd.

Challenging the predictive ability of accounting techniques in modelling organizational futures

This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use of such models. The use of accounting in this manner is evaluated from an epochal postmodern stance. Issues raised by chaos theory and the uncertainty principle are used to demonstrate problems with the predictive ability of accounting models. The authors argue that any consideration of the predictive value of accounting needs to change to incorporate a recognition of the turbulent external environment, if it is to be of use for organisational decision making. Thus it is argued that the role of accounting as a mechanism for knowledge creation regarding the future is fundamentally flawed. We take this as a starting-point to argue for the real purpose of the use of the predictive techniques of accounting, using its ritualistic role in the context of myth creation to argue for the cultural benefits of the use of such flawed techniques.