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A peer-reviewed quarterly that publishes research articles and commentary on contemporary issues in all business and economics disciplines. The articles are written by representatives from the academic, government and business sectors. The audience includ
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New Treasury regulations provide for greater scrutiny of illicit tax shelters.
January 1, 2001... In recent years, there has been a proliferation in the use of illicit tax shelters by major U.S. corporations. This development has created some concern that deliberate corporate noncompliance with the intent of the tax laws may actually...
The Internal Revenue Service as a stimulus to the entrepreneurial search process.
January 1, 2001... The importance of the entrepreneurial process to the health and well being of the U.S. economy cannot be overstated. During the period from 1988 until 1990 small business with nineteen employees or less created approximately four million new...
Using risk management to avoid slip and fall accidents.
January 1, 2001... With the continual increase in the cost of liability insurance borne by industry showing no signs of decline, managers of businesses of all types and especially those in the insurance industry have been looking for methods of controlling these...
Capital budgeting models: theory vs. practice.
January 1, 2001... Capital budgeting decisions are crucial to a firm's success for several reasons. First, capital expenditures typically require large outlays of funds. Second, firms must ascertain the best way to raise and repay these funds. Third, most capital...
College endowment funds: who is in charge?(endowment committees)
January 1, 2001... College and university endowments have grown rapidly during the last 20 years. Today, the top 200 funds total more than $164.6 billion and are a significant funding source for many universities (Pulley, 2000). In fact, during the 1990s, college...
Employer trip reduction programs: how effective and at what cost?(Employee Commute Options)
January 1, 2001... Federal, state and local governments over the past fifteen years have either required or cajoled large employers in several metropolitan areas to reduce employee commute trips. Local growth management or trip reduction ordinances, mandates by...