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Full-Text Articles in Business

Business Valuation Of Pass Through Entities, Mark Brough May 2005

Business Valuation Of Pass Through Entities, Mark Brough

Undergraduate Honors Capstone Projects

The majority in the business valuation profession believe that the proper way to value a "pass through" entity is to tax affect the earnings. This may be the traditional understanding, but recent court cases such as Estate of Walter L. Gross suggest that tax affecting may not be valid. The focus of this paper is to analyze the arguments presented by valuation experts in the Tax Court for and against tax affecting the earnings of a pass through entities.


The Relevance Of Information Systems (Is) Research Publications To Is Practitioners' Key Concerns, J. S. Fall Jan 2005

The Relevance Of Information Systems (Is) Research Publications To Is Practitioners' Key Concerns, J. S. Fall

Theses: Doctorates and Masters

The primary aim of the research was to determine if, and if so how, the topics published in information systems (IS) journal articles were related to the key issues reported to be of concern to IS managers. The secondary aim was to determine what proportions of the journal articles were investigating closely-related and distantly-related information, , " - technology (IT) phenomena. The research covered 1376 -articles published in nine highly rated journals for the seven-year period 1995-2001. The journals chosen for the research included five US-academic journals, two European academic journals, and two practitioner journals. -'The' primary data source for …