SPAC publishes, distributes, and archives (via its Digital Library) original research and first-hand perspectives from the country's leading practitioners in accounting and its associated technologies.

Subject   Author June 2009      In an Economic Downturn Hi-Tech Companies Should Consider Intangible Migration   Dr. Jamal Hejazi, PhD and Mark Kirkey, CGA Though the current downturn in the global economy has had a dramatic impact on several industry sectors, the reeling technology sector has suffered disproportionately. High-technology economies throughout the United States, from Austin, Texas to Silicon Valley, from Washington State to Washington D.C., are struggling to remain profitable during this economic turmoil. The rise of Asian economies such as China and India as "hubs" for technology based corporations, has put tremendous cost pressure on North American technology companies to compete along cost lines... January 2009      Employee or Independent Contractor   Chim, Darwin P. Professional accountants may encounter the problem when dealing with clients in preparing their payroll. Some individuals may claim to be an independent contractor or being self-employed by providing giving a client a receipt for services, as a means of waiving statutory deductions of CPP and EI or other legally required deductions... January 2009      Nigerian Adventure Excursion In Large-Scale Fraud   Albert S. Frank Mark Dobis was an impressive man – he moved ahead rapidly... January 2009      Salad Oil Scandal Still Smells   Albert S. Frank Most business people are more or less honest, many are more or less dishonest, and some are downright crooked... January 2009      China's Increased Audit Activity Within a Transfer Pricing Setting   Jamal Hejazi, PhD China has been an economic wonder over the last decade. The country has been able to achieve astonishing economic expansion while simultaneously keeping inflation in check. As the world economy becomes increasingly globalized, countries need to ensure that their international tax laws and practices are seen as transparent... January 2009      Migrating IP Offshore Within a Transfer Pricing Setting   Jamal Hejazi, PhD If a multinational corporation had the luxury of perfect hindsight, it would optimize its global positioning and operational efficiencies by migrating intangible assets prior to those assets proving valuable. Most companies, however, do not have such luxury, and the decision to migrate assets often comes well after their value is realized...

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