M. J. Stewart

Company Tax - Effective Tax Rates on Profits J . C . Stewart

Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...

Swinkels , J . M . and Lam , T . J . G . M .

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J. M. Rattray

The death of Dr. John Moysey Rattray on November 4th, aged 65, causes a gap among our older medical colleagues ; for although he had retired from his practice at Frome, he retained his untiring interest in all that concerned the profession he had served so well, and that cheerful, bright, conversational power that rendered him always a delightful companion, and made one forget that he was no lo...

How , M . J . , Christy , J . H . , Temple , S . E . , Hemmi , J . M . , Justin Marshall , N .

A . Vengellur , J . M . Phillips , J . B . Hogenesch and J . J . LaPres human hepatocellular carcinoma cells

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