Julie Palmer, a retail expert at Begbies Traynor, said retailers faced a particularly disappointing deal in the weeks following the apparent success of "black Friday" at the end of November. The level of productivity of society determines the organizational form of social basic economic units. Enterprise is the result of the development of social productive forces to a certain level, which is the product of commodity production and exchange of goods. However, smaller, yet unestablished, Banks are still keen to attract new businesses, such as the recent announcement of Atom Bank, a multi-million dollar mobile provider for investors. New IRS Commissioner, John Koskinen, in the public announcement states, "We're expanding the Streamlined Procedures to pay for a significantly broader band of US taxpayers we presume are on the market who have still did not disclose their foreign accounts but who were not willfully evading their tax obligations. To encourage these taxpayers to come forward, we're expanding the eligibility criteria, eliminating a cap for the quantity of tax owed to qualify for the program, and getting rid of a questionnaire that applicants were required to complete." Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability.