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Full-Text Articles in Business

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service Jan 2014

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service

Federal Publications

No abstract provided.


Private Health Insurance Premiums And Rate Reviews, Mark Newsom, Bernadette Fernandez Jan 2011

Private Health Insurance Premiums And Rate Reviews, Mark Newsom, Bernadette Fernandez

Federal Publications

[Excerpt] In general, the premiums charged by health insurance companies represent actuarial estimates of the amount that would be required to cover three main components: (1) the expected cost of the health benefits covered under the plan, (2) the business administrative costs of operating the plan, and (3) a profit. The final premium calculation often is adjusted upward or downward to reflect several factors, such as making up for a previous financial loss.

Health insurance premiums have been trending up, while the value of coverage has trended down. Available data indicate that both administrative and medical costs continue to rise ...


Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service Jan 2011

Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service

Federal Publications

No abstract provided.


Net Generation: Preparing For Change In The Federal Information Technology Workforce, Department Of Defense; Federal Chief Information Officers Council May 2010

Net Generation: Preparing For Change In The Federal Information Technology Workforce, Department Of Defense; Federal Chief Information Officers Council

Federal Publications

[Excerpt] The increasingly senior federal workforce, and their anticipated retirement from federal service, continues to top the list of human capital concerns across government. The Federal Government needs the right mix of high performing information technology (IT) personnel, with the skills necessary to meet both current and future mission requirements. As the Baby Boomers in the federal IT workforce retire, many of their replacements will come from a new, younger generation of workers, the “Net Generation,” so-named by Don Tapscott in his 1997 book, Growing Up Digital: The Rise of the Net Generation (and its 2008 sequel, Grown Up Digital ...


The Rise Of China’S Auto Industry And Its Impact On The U.S. Motor Vehicle Industry, Rachel Tang Nov 2009

The Rise Of China’S Auto Industry And Its Impact On The U.S. Motor Vehicle Industry, Rachel Tang

Federal Publications

[Excerpt] The automobile industry, a key sector in China’s industrialization and modernization efforts, has been developing rapidly since the 1990s. In recent years, China has become the world’s fastest growing automotive producer. Annual vehicle output has increased from less than 2 million vehicles in the late 1990s to 9.5 million in 2008. In terms of production volume in 2008, China has surpassed Korea, France, Germany, and the United States, trailing only Japan. A disproportionate share of China’s output was heavy vehicles in the 1990s. However, since 2000 China’s growth has been led by an increase ...


U.S. Motor Vehicle Industry Restructuring And Dealership Terminations, Bill Canis, Michaela D. Platzer Aug 2009

U.S. Motor Vehicle Industry Restructuring And Dealership Terminations, Bill Canis, Michaela D. Platzer

Federal Publications

[Exerpt] As Chrysler and General Motors (GM) moved toward and into bankruptcy, they sought and received permission from the U.S. Bankruptcy Court to terminate about 2,000 contracts with auto dealers. Many of the dealers want their contracts reinstated and have sought relief from Congress to accomplish that goal. This report examines the changed economic landscape facing the auto sector, automaker arguments in favor of dealer reductions, and dealer counterpoints. It also highlights recent legislation introduced to address dealers' concerns.

Chrysler and GM have emerged from bankruptcy as significantly smaller companies, reflecting the end of a multiyear restructuring process ...


The U.S. Automotive Industry: National And State Trends In Manufacturing Employment, Michaela D. Platzer, Glennon J. Harrison Aug 2009

The U.S. Automotive Industry: National And State Trends In Manufacturing Employment, Michaela D. Platzer, Glennon J. Harrison

Federal Publications

[Excerpt] The U.S. motor vehicle manufacturing industry' employs 880,000 workers, or approximately 6.6% of the U.S. manufacturing workforce, including those who work in the large motor vehicle parts manufacturing sector, as well as those who assemble motor vehicles. Since the beginning of the decade, the nation's automotive manufacturing sector has eliminated more than 435,000 automotive manufacturing jobs (or an amount equal to about 3.3% of all manufacturing jobs in 2008). The employment level first dipped below one million in 2007 and fell to 880,000 workers last year. With the restructuring and bankruptcy ...


The U.S. Newspaper Industry In Transition, Suzanne M. Kirchhoff Jul 2009

The U.S. Newspaper Industry In Transition, Suzanne M. Kirchhoff

Federal Publications

[Excerpt] The U.S. newspaper industry is suffering through what could be its worst financial crisis since the Great Depression. Advertising revenues are plummeting due to the severe economic downturn, while readership habits are changing as consumers turn to the Internet for free news and information. Some major newspaper chains are burdened by heavy debt loads. In the past year, seven major newspaper chains have declared bankruptcy, several big city papers have shut down, and many have laid off reporters and editors, imposed pay reductions, cut the size of the physical newspaper, or turned to Web-only publication.

As the problems ...


Former Nfl Players: Disabilities, Benefits, And Related Issues, L. Elaine Halchin Apr 2008

Former Nfl Players: Disabilities, Benefits, And Related Issues, L. Elaine Halchin

Federal Publications

[Excerpt] Professional football is a very popular sport, and the physical nature of the game of football is part of its appeal, but, at the same time, playing the game can exact a physical and mental toll on players. Violent collisions, as well as other aspects of the sport, can and do cause injuries. Each week during the season, the National Football League (NFL) releases an injury report that lists, for each team, players who are injured, the type or location of the injury (for example, "concussion," "knee," or "ribs"), and the players' status for the upcoming game. During the ...


Retirement And Survivor Annuities For Former Spouses Of Federal Employees, Patrick Purcell Apr 2008

Retirement And Survivor Annuities For Former Spouses Of Federal Employees, Patrick Purcell

Federal Publications

[Excerpt] A former spouse of a federal employee may be entitled to a share of the employee’s retirement annuity under the Civil Service Retirement System (CSRS) or the Federal Employees’ Retirement System (FERS) if this has been authorized by a state court decree of divorce, annulment, or legal separation. An employee also may voluntarily elect a survivor annuity for a former spouse. A state court can award a former spouse a share of the employee’s retirement annuity, a survivor annuity, or both. A court also can award a former spouse of a federal employee a portion of the ...


China-U.S. Trade Issues, Wayne M. Morrison Mar 2008

China-U.S. Trade Issues, Wayne M. Morrison

Federal Publications

[Excerpt] U.S.-China economic ties have expanded substantially over the past several years. Total U.S.-China trade, which totaled only $5 billion in 1980, rose to $387 billion in 2007. China overtook Japan to become the third largest U.S. export market, and overtook Canada to become the largest source of U.S. imports. With a huge population and a rapidly expanding economy, China is a potentially huge market for U.S. exporters. However, U.S.-China economic relations have become strained over a number of issues, including large and growing U.S. trade deficits with China (which ...


Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service Jan 2008

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service

Federal Publications

No abstract provided.


Federal Programs Available To Unemployed Workers, Julie M. Whittaker, Blake Alan Naughton Nov 2007

Federal Programs Available To Unemployed Workers, Julie M. Whittaker, Blake Alan Naughton

Federal Publications

[Excerpt] Four groups of federal programs target unemployed workers: income support, health care assistance, job search assistance, and training. Unemployed workers and their families may experience substantial income loss and, as a result, may qualify for a number of other federal programs that determine eligibility based on income (e.g., the Earned Income Tax Credit, Temporary Assistance for Needy Families, or Medicaid). This report presents information on federal programs targeted to unemployed workers specifically, but does not attempt to discuss means-tested programs. A variety of benefits may be available to unemployed workers to provide them with income support during a ...


Health Insurance Basics: Roles For The Market And Government In Providing, Financing, And Regulating Private Insurance Coverage, Jennifer Jenson, Bernadette Fernandez Sep 2007

Health Insurance Basics: Roles For The Market And Government In Providing, Financing, And Regulating Private Insurance Coverage, Jennifer Jenson, Bernadette Fernandez

Federal Publications

[Excerpt] Both the market and government have important roles in ensuring the availability, affordability, and adequacy of private health insurance. These roles complement one another, but even together the market and government have limitations. The market provides a variety of insurance products for consumers and employers with different needs and preferences. These products differ on many dimensions, including the breadth of provider networks, amount of beneficiary cost-sharing, and techniques for managing the use of health care services. Large employers, small employers, and individuals have different health insurance options, but all must make tradeoffs between the cost of coverage and desired ...


The Department Of Labor’S 2005 Findings On The Worst Forms Of Child Labor, U.S. Department Of Labor Sep 2006

The Department Of Labor’S 2005 Findings On The Worst Forms Of Child Labor, U.S. Department Of Labor

Federal Publications

[Excerpt] In its fifth year, the U.S. Department of Labor's Findings on the Worst Forms of Child Labor provides new and updated information on the incidence and nature of child labor, relevant laws and enforcement, and programs and policies in place to address exploitative child labor. The report highlights progress that has been made in the past year to combat the worst forms of child labor in 137 countries and territories receiving benefits under the Generalized System of Preferences (GSP), the Africa Growth and Opportunity Act (AGOA), the Andean Trade Preference Act (ATPA)/Andean Trade Promotion and Drug ...


Outsourcing And Insourcing Jobs In The U.S. Economy: An Overview Of Evidence Based On Foreign Investment Data, James K. Jackson May 2005

Outsourcing And Insourcing Jobs In The U.S. Economy: An Overview Of Evidence Based On Foreign Investment Data, James K. Jackson

Federal Publications

No abstract provided.


Funeral Services: The Industry, Its Workforce, And Labor Standards, William G. Whittaker Feb 2005

Funeral Services: The Industry, Its Workforce, And Labor Standards, William G. Whittaker

Federal Publications

No abstract provided.


Taxation Of Unemployment Benefits, Christine Scott Jan 2005

Taxation Of Unemployment Benefits, Christine Scott

Federal Publications

No abstract provided.


Unemployment Rates In The European Union And Selected Member Countries Cvilian Labor Force Basis (1), Seasonally Adjusted, 1990-2004, Bureau Of Labor Statistics Oct 2004

Unemployment Rates In The European Union And Selected Member Countries Cvilian Labor Force Basis (1), Seasonally Adjusted, 1990-2004, Bureau Of Labor Statistics

Federal Publications

No abstract provided.


Union Membership Trends In The United States, Gerald Mayer Aug 2004

Union Membership Trends In The United States, Gerald Mayer

Federal Publications

No abstract provided.


Clarett V. National Football League And The Nonstatutory Labor Exemption In Antitrust Suits, Nathan Brooks Jun 2004

Clarett V. National Football League And The Nonstatutory Labor Exemption In Antitrust Suits, Nathan Brooks

Federal Publications

No abstract provided.


Sexual Harassment, Constructive Discharge, And Employers’ Affirmative Defenses: The U.S. Supreme Court Decision In Pennsylvania State Police V. Suders, Charles V. Dale Jun 2004

Sexual Harassment, Constructive Discharge, And Employers’ Affirmative Defenses: The U.S. Supreme Court Decision In Pennsylvania State Police V. Suders, Charles V. Dale

Federal Publications

No abstract provided.


The Worker Adjustment And Retraining Notification Act (Warn), Linda Levine Feb 2004

The Worker Adjustment And Retraining Notification Act (Warn), Linda Levine

Federal Publications

In February 2004, S. 2090 (the Jobs for America Act) was introduced to amend the provisions of the Worker Adjustment and Retraining Notification Act (WARN) about giving advance notice of mass layoffs and plant closings in order to assist employees who lose their jobs as a result of offshore outsourcing (also referred t4, as offshoring) and to obtain statistics on job losses that result from U .S. companies sending work formerly performed by employees located in the United States to companies located in other countries . A few years earlier, the job losses associated with the September 2001 terrorist attacks and ...


Unemployment Benefits Reduced By Pensions And Social Security: A Fact Sheet, Celinda Franco Jan 2004

Unemployment Benefits Reduced By Pensions And Social Security: A Fact Sheet, Celinda Franco

Federal Publications

No abstract provided.


Workplace Codes Of Conduct In China And Related Labor Conditions, Thomas Lum Apr 2003

Workplace Codes Of Conduct In China And Related Labor Conditions, Thomas Lum

Federal Publications

This report provides an overview of U.S. interests and policies regarding China’s labor conditions. It compares a cross section of labor codes of conduct utilized by U.S. corporations and their suppliers that manufacture toys, shoes, apparel, and other labor intensive merchandise in China for export. Many consumer goods imported from China to the United States are produced by Hong Kong, Taiwanese, and South Korean factories in China for U.S. brands. Serious labor rights abuses have been reported in many of these factories. All of the codes sampled in this report mandate labor standards that are consistent ...


Modifying Minimum Wage And Overtime Pay Coverage For Certain Sales Employees Under The Fair Labor Standards Act, William G. Whittaker Jan 2003

Modifying Minimum Wage And Overtime Pay Coverage For Certain Sales Employees Under The Fair Labor Standards Act, William G. Whittaker

Federal Publications

No abstract provided.


Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service Jan 2002

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service

Federal Publications

No abstract provided.


A Nation Of Opportunity: Building America's 21st Century Workforce, U.S. 21st Century Workforce Commission Jun 2000

A Nation Of Opportunity: Building America's 21st Century Workforce, U.S. 21st Century Workforce Commission

Federal Publications

No abstract provided.


21st Century Skills For 21st Century Jobs, Lisa Stuart, Emily Dahm Jan 1999

21st Century Skills For 21st Century Jobs, Lisa Stuart, Emily Dahm

Federal Publications

No abstract provided.


Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office Jan 1999

Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office

Federal Publications

No abstract provided.