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Articles 1 - 30 of 79
Full-Text Articles in Business
Our Clumsy System Is Best For Church And Market, Nathan B. Oman
Our Clumsy System Is Best For Church And Market, Nathan B. Oman
Nathan B. Oman
No abstract provided.
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
Darian M. Ibrahim
Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."
Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Colin C Williams
Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes
Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes
Amy Holmes
The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals.
Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams
Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams
Colin C Williams
Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Colin C Williams
Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Colin C Williams
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Colin C Williams
Top Management Support, Collective Mindfulness, And Information Systems Performance, Shaji A. Khan, Albert L. Lederer, Dinesh A. Mirchandani
Top Management Support, Collective Mindfulness, And Information Systems Performance, Shaji A. Khan, Albert L. Lederer, Dinesh A. Mirchandani
Shaji Khan
Mindfulness is a cognitive process that facilitates the discovery and correction of errors that might escalate. This study applies mindfulness theory to examine the impact of top management support for information systems on collective mindfulness, and that of collective mindfulness on IS performance. It treated such mindfulness in five dimensions, and top management support and IS performance as uni-dimensional. Forty-seven chief executive officers responded to a survey asking their perceptions of the constructs. Top management support predicted four of the dimensions with the strongest effect on sensitivity to IS operations. A negative path from support to commitment to IS resilience …
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Colin C Williams
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Colin C Williams
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Colin C Williams
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Colin C Williams
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
Colin C Williams
2018 European Platform Undeclared Work Survey Report: Obstacles To Tackling Undeclared Work At The Cross-Border And National Levels, Bilateral And National Agreements, And Complaint Reporting Tools, Colin C. Williams
Colin C Williams
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Colin C Williams
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
Abigail Hoelzlhammer
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
Abigail Hoelzlhammer
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Colin C Williams
Asia's Next Tiger?, Clifford J. Shultz, William J. Ardrey
Asia's Next Tiger?, Clifford J. Shultz, William J. Ardrey
Clifford J Shultz
Vietnam has evolved from one of the worst performing economies in Asia during the early 1980s, to winning the Euromoney Best Managed Economy Award in the '90s. Foreign investors, betting that Vietnam was serious about its economic reforms, rushed to penetrate this market. Some succeeded, many failed. Vietnam must now respond to the challenge of rising expectations by foreign investors while delivering increased variety and quality of goods demanded by its people. The transition from a command to a market economy continues to lurch forward, creating a promising but perilous marketing environment. INSETS: Important Political Developments Since 1992;Vietnam: The Bad …
After The Art, Panel, Nuri Richards
After The Art, Panel, Nuri Richards
Nuri Richards
U.S. Call Center Industry Report 2004 National Benchmarking Report Strategy, Hr Practices & Performance, Rosemary Batt, Virginia Doellgast, Hyunji Kwon
U.S. Call Center Industry Report 2004 National Benchmarking Report Strategy, Hr Practices & Performance, Rosemary Batt, Virginia Doellgast, Hyunji Kwon
Virginia Doellgast
No abstract provided.
Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer
Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer
Robert Geer
Defining Your Own Sustainable Future, Jacob Johnsen
Defining Your Own Sustainable Future, Jacob Johnsen
Jacob Johnsen, MSc
How do you create – and maintain – an attractive service portfolio, and how to compete in a shifting environment? In our changing world, survival is not a question of size, speed or coverage. You must be adaptive. Posts can find out where to adapt, by examining the changes in customer behaviour, changing demands and technological achievements. Volumes are shifting from letters to packets, and so far, courier companies have taken market share from posts. Jacob Johnsen looks at the current changes and gives some guidelines on how to set up pointers for an ever-changing direction.
Bringing Football Back To Los Angeles, Gabriel Leiner
Bringing Football Back To Los Angeles, Gabriel Leiner
Gabriel Leiner
Identifying a suitable parcel for a large scale professional football stadium in the greater Los Angeles, CA area, which does not conflict with current uses, environmental protection codes, or airspace rights, and also has adequate transportation access and nearby populated neighborhoods.
Cultural Implications Of Customer Satisfaction Differences Of Help Desks In The Us And China, William H. Bleuel, Terry Young, Wayne Gertmenian
Cultural Implications Of Customer Satisfaction Differences Of Help Desks In The Us And China, William H. Bleuel, Terry Young, Wayne Gertmenian
William H. Bleuel
Customer satisfaction has become a very important aspect of business management in the high technology market. Companies that provide products and services world-wide often are concerned that customer satisfaction may be impacted by cultural differences. This study examines measures of customer satisfaction in two areas (China and the United States) to determine whether or not there is a difference in satisfaction scores provided by Help Desks. The trend in overall satisfaction over the seven year period from 2005 through 2011 is increasing in China faster than in the United States. Correlations between variously measured parameters of Help Desks and overall …
Leadership And Crisis Management In Modern Organizations, Chris D. Bellamy
Leadership And Crisis Management In Modern Organizations, Chris D. Bellamy
Dr. Chris D. Bellamy
Leadership in modern organizations is complex. This research identifies how leaders in modern organizations can effectively deliver results through crisis management, while maintaining organizational culture. The author addresses leadership through organizational culture, the actions leaders must take, corporate policies and practices. In addition, this research directly contributes to leading organizations through crisis management and maintaining organizational culture today.
Barriers To International Business, Chris D. Bellamy
Barriers To International Business, Chris D. Bellamy
Dr. Chris D. Bellamy
There are many barriers that companies face when attempting to expand operations on a global scale. This paper identifies four barriers businesses must overcome, and the strategies they can deploy to overcome these barriers. The author justifies support for these strategies with current research for each barrier. The paper also identifies and applies current research which document the strategic impact for the four barriers.
Under The Rust Belt Revealing Innovation In Northeast Ohio, Thomas Bacher
Under The Rust Belt Revealing Innovation In Northeast Ohio, Thomas Bacher
Thomas Bacher
Many areas of the Midwest faced economic challenges after large manufacturing industries, that once operated with three shifts, cut back or went out of business completely. Northeast Ohio was not immune to this downturn and experienced major declines in its population base and tax revenue streams. How could the area recover? This work looks at the post-manufacturing business climate in Northeast Ohio whose major cities, Cleveland, Akron, and Youngstown, were faced with re-inventing themselves and their industrial bases. Using an interview format, the book details how entrepreneurs saw opportunities to develop services and products in the area. Their stories illuminate …
Teaching Llcs Through A Problem-Based Approach, Michelle M. Harner, Robert J. Rhee
Teaching Llcs Through A Problem-Based Approach, Michelle M. Harner, Robert J. Rhee
Robert Rhee
Case studies and case simulations can be used to teach LLCs with an eye toward training business lawyers. These tools can be used in the traditional four-credit Business Associations (BA) course to supplement traditional teaching materials with mini-case studies that accent and apply analysis of primary legal sources. Alternatively, case studies and case simulations can be the centerpiece of a specialized course on LLCs. We discuss both approaches in this short essay.