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Abstracts: Availability of the installment method is limited or eliminated after tax reform. Planning dispositions to maximize current tax benefits of installment sales rules
Abstracts: New Regs. defining "activity" show how to make the most of the passive loss rules. Planning to ensure recognition of allocations under new partnership capital account rules
Abstracts: Giving partnership interest for services may be costly. Dual status partnership interests provide complexity along with planning opportunities
Abstracts: When will tax-exempts bar interest deductible on loans? Guidelines for allocating interest expense provided in new temporary regulations
Abstracts: Gain deferrals and LBOs are only two areas where tax planning is affected by Code changes. Alternative minimum tax: income shifting is only one way to lessen its impact
Abstracts: Commercial paper financing. Selecting a lockbox network. Data sample key to lockbox analysis
Abstracts: Commercial paper financing. Credit enhancement. Rating the issue
Abstracts: Bad debt deductions limited for long-term receivables. Depreciation of personal property. S corporation - new rules
Abstracts: Classification and coding for accounting operations. Presenting accounting information to management. Decision Support Systems - a new NAA monograph
Abstracts: The comparative performance of MBAs vs. undergraduate accounting majors in public accounting. Factors contributing to published research by accounting faculties
Abstracts: Blau's theory of structural differentiation revisited: A theory of structural change or scale? Outcomes of federal court decisions on sexual harassment
Abstracts: Organization-client transactions and organizational governance structures. Socialization tactics, self-efficacy, and newcomers' adjustments to organizations
Abstracts: Outcomes of autonomous workgroups: a long-term field experiment. Effects of team building and goal setting on productivity: a field experiment
Abstracts: Perceived job autonomy in the manufacturing sector: effects of unions, gender, and substantive complexity. Layoffs, equity theory, and work performance: further evidence of the impact of survivor guilt
Abstracts: An unfolding model of voluntary employee turnover. A comparison of just-in-time and batch manufacturing: the role of performance obstacles
Abstracts: Five common factors in top performing industrial firms. Advertising budgeting practices of industrial advertisers
Abstracts: New product development process: stages and successes in the medical products industry. Forecasting for firms selling projects or jobs 'to order'
Abstracts: Finance and accounting starting salaries are up. CAM-I: on the leading edge. Charles T. Horngren: management accounting's renaissance man
Abstracts: Ethics: ethical dilemmas in management accounting. Standards of ethical conduct for management accountants. Ethics: enforcing the NAA standards of ethical conduct
Abstracts: Ethics: ethical dilemmas in management accounting. How ethical is your company? On the importance of ethics
Abstracts: How to survive a business 'divorce.' (coping with layoffs caused by corporate reorganizations) Can you evaluate your R & D spending?
Abstracts: Eliminate the Ph.D. requirement for accounting educators. Accounting education: does more mean better? How the new tax law affects business
Abstracts: Personality tests: the great debate. A test by any other name. Should the test score be kept a secret?
Abstracts: Not such a trivial pursuit. Founding Societies Award winner - Philip Rusted: a Philip for the profession. More than just pie-in-the-sky?
Abstracts: Unravelling the complexities. Risk perception in raising finance. Strategic financial control can provide light and guidance
Abstracts: Practice promotion and the consultant. An alliance based on understanding. There's lots of expert guidance around
Abstracts: U.K. NRCs: Why so popular overseas? Selling a business is a big deal. When it's time to sell the family business
Abstracts: P11Ds: problems and pointers. Pay as you please. An analysis of the finance bill
Abstracts: OPD heralds a new kind of living. A versatile laptop to woo the business user. A language for the professional programmer
Abstracts: On test: the Amstrad PC2386. Always try to impress. A system to suit a small business
Abstracts: The ingredients of an Institute training video. Confessions of a regional training adviser. Zoos: a matter of survival
Abstracts: Inference from empirical research. Incidence and circumstances of accounting errors. Sample error characteristics and projection of error to audit populations
Abstracts: Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems
Abstracts: The information content of FAS 33 returns on equity. Additional considerations when using the FASB data bank of changing price information
Abstracts: Factors associated with the disclosure of managers' forecasts. The merger-bankruptcy alternative
Abstracts: Relative measurement errors in valuing plant and equipment under current cost and replacement cost. Additional considerations when using the FASB data bank of changing price information
Abstracts: The effect of ambiguity on loss contingency reporting judgments. Empirical accounting research design for Ph.D. students
Abstracts: Working together in higher education: the challenge and rewards. Improving the management accountant's education
Abstracts: The man with the global view. Woolworth v Dixons: high noon on High Street. Founding Societies Award winner - Philip Rusted: a Philip for the profession
Abstracts: Tough times at the Council helm. The loneliness of the long-distance whistleblower. European parental perambulations
Abstracts: Battle for the fleets. Who will win the company car race? Pity the fleet manager with so much on offer
Abstracts: Bankers braced for advisory challenge? Successful mergers are not made in heaven. Merchant banks have the muscle to back advice
Abstracts: A 10-point guide to buying success. LMBOs with tax inducement - French style. M&S at the crossroads
Abstracts: So you want to buy a boat? Bloodstock and the tax man. Timesharing can be hazardous
Abstracts: It's a problem: when IT doesn't work, a little common sense goes a long way. Summit accounts make full use of the supermicro
Abstracts: Insolvency work: Is the stress and strain worth it? Scotch off the rocks? The administration angle
Abstracts: Dearing Report: the author replies. Product strength: the essential feature. Stanley Grinstead: a man who prefers to make things happen
Abstracts: Canada under the Conservatives. Financial management initiative: has it a future? The poor have taxation problems too
Abstracts: Tax planning for non-UK property companies. How to purchase a 'clean company.' Consider CGT before going to the USM
Abstracts: Advocacy: some practical aspects of tax appeals. Some advice for advisers. Sometimes it pays to be tough with the Revenue
Abstracts: Random progress and the case of the travelling salesman. Cool it, old timer: 'random progress' is here to stay; accountants no longer need to learn old sophisticated mathematical techniques - computers can do all this through simple trial and error
Abstracts: Sometimes it pays to be tough with the Revenue. It pays to have a long-term tax plan. Minimize tax on foreign exchange
Abstracts: Don't let the taxman grasp the winnings. Tax planning for the expatriate. The Revenue's special offices can strike hard
Abstracts: Three months' debate begins. Accountants: the facts and the figures. Chartered accountants mean business
Abstracts: Why don't they use factoring? The success factor. Factoring: a catalyst for growth and profits
Abstracts: International Auditing Guideline No. 21: date of the auditor's report; events after the balance sheet date; discovery of facts after the financial statements have been issued
Abstracts: Post qualification review - a consultative report. Investment business - grasping the nettle. Self-regulation and the quality of professional service: a proposed framework
Abstracts: Predicting corporate failure. Corporate rescue: a case study. A planning role partners can play
Abstracts: Problems in merger and acquisition accounting. International Accounting Standard IAS 22 (Revised 1998): Business Combinations
Abstracts: Trading taxes in the forest. Ethics in taxation practice. Reforming capital taxes
Abstracts: Electronic mail. Moving up a megabyte. Towards the electronic Institute
Abstracts: Gifts with reservation. Trusts. Extracting a thorn in the side
Abstracts: What's happening in the public sector? The Financial Management Initiative - Is it working? A nod and a wink from the Treasury
Abstracts: Moderator variables in leadership research. Conceptualizing and measuring the economic effectiveness of human resource activities
Abstracts: The future of human resource management: March and Simon (1958) revisited. Managing customers as human resources in service organizations
Abstracts: Strategic human resource management and firm effectiveness in industries experiencing decline. Implementing manufacturing innovations: critical choices of structure and staffing roles
Abstracts: Retirement policies for the 21st century. Retirement policies: evidence of the need for change. Stemming the exodus of women managers
Abstracts: Olivetti's Carlo De Benedetti: facing the realities of global alliances. part 2 Robb Wilmot: a new breed of militant European
Abstracts: Hypertension may seem trivial, but it's worth worrying about. An effective treatment for 'honeymoon rhinitis.' (treating runny noses)
Abstracts: A meaning-based model of advertising experiences. Paradoxes of technology: consumer cognizance, emotions, and coping strategies
Abstracts: A consumer values orientation for materialism and its measurement: scale development and validation. After the new wears off: the temporal context of product involvement
Abstracts: Roads and roadblocks to dual commitment: similar and dissimilar antecedents of union and company commitment. Variables related to patterns of union stewards' commitment
Abstracts: An ordered choice model of promotion rules. Do union members receive compensating differentials? The case of employment security
Abstracts: Unions, corporations, and political campaign contributions: the 1982 House elections. The impact of legislator attributes on interest-group campaign contributions
Abstracts: Goldratt and Fox: revolutionizing the factory floor. Victor Earle, accountants' defender. IFAC's traveling salesmen
Abstracts: High-tech cost accounting for the F-16. How to succeed at activity-based cost management. An unusual financial source: Will it spur new disclosure rules?
Abstracts: How the new tax law affects mergers and acquisitions. Corporate tax issues. How the new tax law affects business
Abstracts: How to harness America's gray power. Corporate America's moral change. Post-employment: the changing current in discrimination charges
Abstracts: Labor relations: the executive separation package: handle with care. part 2 Contract disclaimers in policy documents
Abstracts: Automate time and attendance recording. 1991 software. Personnel computer systems
Abstracts: Does comparable worth obscure the real issues? How will reform tax your benefits? Compensation: pay equity loses to Chicken Little and other excuses
Abstracts: The creative approach to pay. Recruit, retrain, retain: personnel management and the three Rs. Restructuring pay and grading in a civil service agency
Abstracts: How to reduce the tax cost when an individual wants to benefit a charity. Bargain sale redemption avoids dividend treatment while making charitable contribution
Abstracts: Rules for getting consent to change methods eased. Changes in individual retirement account rules made by TRA '86 amplified by IRS
Abstracts: Fact: the form of participation does matter - a rebuttal to Leana, Locke, and Schweiger. Employee turnover: a meta-analysis and review with implications for research
Abstracts: Surviving Black Monday and FAS 87: keys to controlling pension expense. High insurance costs give foreign companies a competitive edge
Abstracts: Annuities. Insuring against computer fraud. Extra forms of commercial insurance
Abstracts: Board composition and the commission of illegal acts: an investigation of Fortune 500 companies. Directors' characteristics and committee membership: an investigation of type, occupation, tenure, and gender
Abstracts: Effects of organizational formalization on alienation among professionals and nonprofessionals. Technology, size, and organizational structure: a reexamination of the Okayama study data
Abstracts: Effects of organizational formalization on alienation among professionals and nonprofessionals. part 2 Does isomorphism legitimate?
Abstracts: Social support: its relationship to observed communications with peers and superiors. Perceived job autonomy in the manufacturing sector: effects of unions, gender, and substantive complexity
Abstracts: Personal consequences of employee commitment. Distributive and procedural justice as predictors of satisfaction with personal and organizational outcomes
Abstracts: Convergence and upheaval: managing the unsteady pace of organizational evolution. Inertia, environments, and strategic choice: a quasi-experimental design for comparative-longitudinal research
Abstracts: A typology of joint ventures: Japanese strategies in the United States. A model of venture capitalist investment activity
Abstracts: Alternative explanations of union wage concessions. Systems of employee voice: theoretical and empirical perspectives
Abstracts: Competition and cooperation: new trends in corporate public issue identification and resolution. Issues management: Corporate fad or corporate function?
Abstracts: Competition and two-part tariffs. The effects of regulation on research and development: theory and evidence. Rate of return regulation with price flexibility
Abstracts: Should we junk the common stock equivalence test? Predictions versus conversions. The case for noncomprehensive interperiod tax allocation: the controversy continues
Abstracts: The new pension statement: guide to application. Dilution or delusion: a bias in the common stock equivalence test
Abstracts: Widespread computerization and automation of business operations. Part II: Impact of new developments on the profession
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