1，篇名 Legitimate rackets: Tax evasion, tax avoidance, and the boundaries of legality
    期刊名 The Journal of Human Justice
  作者 Doreen McBarnet
摘要 Abstract:Corporate crime is not the only means by which business can escape legal control. Law and legal definitions can also be used and manipulated to legally avoid both control and penalties or stigma associated with outright crime. This articl analyses such ‘legitimate rackets’ via a study of tax avoidance practices among business and ‘high net worth’ individuals. It describes some of the techniques employed, analyses the difference between tax evasion (an offence) and tax avoidance, explores the ‘grey area’ at the boundaries, and draws out the implications for theory and policy.
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2，篇名 Financial Statement Analysis
期刊名Journal of Business & Finance Librarianship
作者Peter M. Bergevin;Lisa K. Miller
摘要Financial statement analysis often serves as a capstone course for the accounting and finance curricula. In such a course, students evaluate financial disclosures of corporations, along with other information, in order to make economic decisions. Information about a company, the industry in which it operates, and macroeconomic conditions that affect it are critical in generating a thorough analysis. Librarians represent an important link in the financial analyses conducted by students because of their ability to access and direct students to appropriate information sources. This paper examines the primary information needs of students engaged in financial statement analysis and the role that librarians fulfill in providing that information. A financial analysis is presented by separating date into units, flowcharing the search procedure and classifying key characteristics.
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