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Full-Text Articles in Education
Start-Up Costs: Correct Reporting By Farmers For Income Tax Purposes, Guido Van Der Hoeven
Start-Up Costs: Correct Reporting By Farmers For Income Tax Purposes, Guido Van Der Hoeven
Rural Tax Education
Income tax rules apply to expenses that are incurred and paid before a business exists. These expenses are referred to as “start-up expenditures” or “start-up costs.” The IRS provides guidance relative to the deductibility of these start-up costs for any individual or entity beginning a new business, such as a farm. These rules apply regardless of the nature of the business or the organizational structure ultimately used in operating the new business. A challenge for the beginning business owner is to identify the “start date” of the business. Expenses incurred prior to the start date are generally considered start-up expenses, …
Cjcheck Stage 1: Development And Testing Of A Checklist For Reporting Community Juries - Delphi Process And Analysis Of Studies Published In 1996-2015, Rae Thomas, Rebecca Sims, Christopher J. Degeling, Jackie M. Street, Stacy M. Carter, Lucie Rychetnik, Jenny Whitty, Andrew Wilson, Paul Ward, Paul Glasziou
Cjcheck Stage 1: Development And Testing Of A Checklist For Reporting Community Juries - Delphi Process And Analysis Of Studies Published In 1996-2015, Rae Thomas, Rebecca Sims, Christopher J. Degeling, Jackie M. Street, Stacy M. Carter, Lucie Rychetnik, Jenny Whitty, Andrew Wilson, Paul Ward, Paul Glasziou
Faculty of Social Sciences - Papers (Archive)
Background Opportunities for community members to actively participate in policy development are increasing. Community/citizen's juries (CJs) are a deliberative democratic process aimed to illicit informed community perspectives on difficult topics. But how comprehensive these processes are reported in peer‐reviewed literature is unknown. Adequate reporting of methodology enables others to judge process quality, compare outcomes, facilitate critical reflection and potentially repeat a process. We aimed to identify important elements for reporting CJs, to develop an initial checklist and to review published health and health policy CJs to examine reporting standards. Design Using the literature and expertise from CJ researchers and policy …