2015
Showing 145–160 of 732 results
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What social impact investing means for your nonprofit
Fall 2015
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 832
Abstract: Social impact investing has taken both the financial and philanthropic worlds by storm, yet many potential social impact investors are confused about what it involves. This article defines social impact investments — those that generate a measurable social and financial return — and explains how nonprofits can attract and educate investors. A sidebar looks at a new common accounting language for social impact investing: Impact Reporting and Investment Standards.
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How to use business travel per diems
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 299
Abstract: If employees travel away from home as part of their jobs, their business may be allowed to deduct a portion of the ordinary and necessary expenses associated with this travel. This article sums up the three permissible methods for using the per diem option.
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Your life insurance – Plan to protect the proceeds now
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: The proceeds from a life insurance policy are part of the financial legacy a policyholder leaves behind after death. This article describes what policyholders can do now to protect those proceeds from taxes. Avoiding estate taxes and heeding the transfer-for-value rule are discussed.
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Business growth – Line up your strategies before expanding
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Most closely held business owners want to grow their companies. But growth results in a whole new set of challenges for businesses. This article explores how to plan growth initiatives carefully, so that growth doesn’t lead to cash flow and other financial problems. How to finance growth is discussed, along with various growth strategies.
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Filing for Social Security: What distribution strategy will work for you?
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: If you’re nearing retirement age, you have a lot of decisions to make about your retirement finances. You can start claiming Social Security benefits as early as your 62nd birthday or as late as your 70th birthday. Many factors go into choosing the right Social Security distribution strategy; this article discusses some of the key considerations. A sidebar looks at receiving distributions before reaching full retirement age but while still working.
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Why smart manufacturers review their contracts
Fall 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: Manufacturers and distributors may enter into various types of long-term contracts, including property and equipment leasing, raw materials, confidentiality, exclusivity and joint venture agreements. This article explains why these contracts should be reviewed regularly to ensure that they remain enforceable, compliant and financially advantageous. It also introduces another reason to check up on long-term contracts: ASU No. 2014-09, Revenue from Contracts with Customers. Although the FASB has postponed implementation of the updated guidance for an additional year, proactive companies will start tracking the effects of the changes as soon as possible to meet the FASB’s retrospective application requirements.
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Think outside the retirement planning box – ESOPs can help owners and employees fund their golden years
Fall 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: Employee stock ownership plans (ESOPs) are a popular retirement planning tool, especially among manufacturers and distributors. Most ESOPs are set up to provide a market for a departing owner’s interest in a closely held business. But they can also serve as a supplemental employee benefit plan or a mechanism to borrow money under favorable tax rules. This article explains how ESOPs work, outlines special guidelines that may apply and identifies key financial benefits ESOPs can provide to owners and employees.
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It’s not too late for year end tax planning
Fall 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Manufacturing and distribution companies that expect to owe substantial federal taxes in 2015 can still take steps to soften the blow. But many tax breaks hinge on legislation that Congress might restore before it adjourns for the holidays. This article highlights some last-minute tax-saving strategies to consider before December 31.
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Getting employees to join the fight against fraud
Fall 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: U.S. businesses lose millions of dollars to white-collar criminals every year. The manufacturing sector is especially vulnerable to fraud schemes involving billing, corruption and noncash assets, such as theft of inventory and equipment. Research suggests that businesses that provide a convenient and confidential way for employees to report unethical behavior are more likely to unearth wrongdoing sooner and suffer smaller losses than those without established “whistleblower” policies. This article recommends ways to make reporting hotlines as effective as possible. A sidebar outlines the benefits of using an outside forensic accounting specialist when fraud strikes.
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Study sheds light on “consumerism” and hospital revenues
Fall 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Hospitals have seen many changes take a toll on their revenues in recent years. One change that significantly affects the bottom line is the rise of “consumerism” in health care as patients become more involved with, and assume more responsibility for, purchasing decisions. This article looks at a study that covers the importance of upfront fee collection and provides fee collection solutions.
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Acquiring a physician practice? Make sure you perform adequate due diligence
Fall 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Across the nation, community hospitals are scoping out acquisitions of physician practices. Their goal is to boost the bottom line, cut unnecessary costs and improve patient care. If a hospital is interested in acquiring these practices, it’s critical to bring in qualified consultants to ensure that everything is on the “up and up” before any contract is signed. This article offers tips on how to review a hospital’s revenues and expenses and watch out for past commitments.
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The future of hospital credit ratings
Fall 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: A hospital’s credit rating plays a critical role in ensuring its long-term sustainability. A poor credit rating, after all, makes it difficult — and more costly — to obtain financing. This article explains that, to keep on top of their ratings, hospitals need to stay abreast of the factors that ratings agencies consider when assigning those ratings. As with so many other aspects of the industry, those factors are being affected by evolving reimbursement models that emphasize quality of care and outcomes over quantity of services.
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Get ready: OCR audits are coming
Fall 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: In 2011, the DHS’s Office of Civil Rights (OCR) established a pilot audit program to assess the compliance of covered entities, including hospitals, with HIPAA. Hospitals should take steps now to help ensure they pass muster if selected for an audit — and to reduce their risks of a PHI breach even if not selected. This article covers Phase 1 findings and Phase 2 expectations. A sidebar notes that the potential consequences of failing to comply with HIPAA rules go far beyond those associated with failing an OCR audit.
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How skimping on expert evidence can cost your client
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: When complex financial issues are at stake, failure to hire an expert witness — whether due to limited funds or time — can prove disastrous in court. This article examines a recent divorce case where the wife failed to present expert evidence of the value of goodwill in the husband’s business — and left court disappointed.
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Wrongful death litigation – Calculating economic damages can be tricky
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: In wrongful death cases, economic damages generally are equal to the current value of the expected future earnings of a decedent but for the defendant’s wrongful act. But as this article argues, estimating such damages is easier said than done. Valuators must extrapolate earnings over the decedent’s worklife expectancy, account for the value of employee benefits and consider special circumstances.
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ACH payments: A new front in the fraud wars
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 560
Abstract: This article discusses the increasing incidence of Automated Clearing House (ACH) fraud, which criminals perpetrate by obtaining account numbers and bank routing numbers from consumers and businesses. Readers are warned about phishing attacks and malware and are urged to keep firewall, antivirus and other protective software up to date.