2015
Showing 657–672 of 732 results
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Add “un” to restricted – Freeing up funds to pay operating expenses
Winter 2015
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: Selling prospective donors on unrestricted contributions isn’t always easy. A few profligate — and well-publicized — nonprofits, not to mention campaigns against administrative “waste” by nonprofit watchdog groups, have made donors sensitive to the issue. But such funds are necessary to pay salaries, utility bills and other operational expenses. This article discusses how nonprofit fundraisers and boards can raise unrestricted funds, and even convert already-committed restricted funds to unrestricted use. A sidebar notes the effectiveness of personal appeals in fundraising.
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The Contractor’s Corner – What’s the big deal about telematics?
Winter 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Under a simple definition, telematics is the electronic transmission of information from machine parts to a central database. In the last few years, software developers have stepped up their games in offering systems that deliver practical data about vehicles and heavy equipment to contractors and their fleet managers. This article explains how telematics can help contractors save money on vehicle maintenance.
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Recent law promotes training for skilled construction workers
Winter 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: The signing into law of the Workforce Innovation and Opportunity Act (WIOA) this past July didn’t garner many headlines. But the act’s potential impact on the construction industry is indeed newsworthy, for the act represents a chance to do something about the skilled labor shortage that’s been plaguing contractors for years. This article looks at the law’s attempt to consolidate and enhance a wide variety of federally run job-training programs.
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3 key factors in succession planning
Winter 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: Succession planning is an important activity for every business owner. Moreover, it’s never too early to start thinking about the general concepts involved. This article describes three key succession planning factors to consider: the family, the buyer and the market.
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Recognize this – New accounting rules for contracts are coming soon
Winter 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 940
Abstract: Last year, FASB issued an Accounting Standards Update intended to improve financial statement comparability. It establishes five steps to follow when determining the proper time to recognize revenue from contracts on financial statements. For construction companies that follow U.S. GAAP, this was a significant development that will likely grow in importance over the next couple of years. This article discusses why, and includes a sidebar explaining how to account for change orders under the new rules.
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Tax-related identity theft – Beware of this season-specific type of fraud
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 396
Abstract: Tax-related identity theft is a growing problem. With this type of crime, identity thieves use stolen personal information, such as Social Security numbers, to file forged tax returns and collect fraudulent tax refunds. This article describes red flags indicating possible identity theft, what to do if it takes place, and how to lessen the risk of it happening.
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Buy-sell agreements can ensure continuity
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: A buy-sell agreement is a critical component of business continuation and succession planning for partnerships. This agreement sets the terms, conditions and price at which an owner’s business interest can be sold to another owner (or owners) before an unexpected tragedy happens. It also places a value on the business for federal estate tax purposes. This article explains how buy-sell agreements can help avoid turmoil and conflicts and describes the two main types of life insurance-funded buy-sell agreements: a cross-purchase agreement and an entity purchase agreement.
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Studying up on 529 college savings plans
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: Two types of savings plans provide families with tax-saving strategies that also benefit their children and grandchildren. College savings plans and prepaid tuition plans are what are known in the tax community as 529 plans. These vehicles have much higher contribution limits than those for other tax-advantaged educational savings plans. Which 529 plan is better depends on one’s investing preferences and other factors. This article describes the differences between the plans, but also their common advantages, such as estate planning benefits.
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Accessing and structuring capital – Know these types of business loans
Winter 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: Many business owners find that they need to seek outside sources for the capital required to keep their companies running smoothly. Not surprisingly, the first place they turn to is their bank. But it’s a good idea to first get up to speed on the different types of capital, or business loans, that banks typically offer. This article describes the different types of bank loans — including lines of credit, term loans and equipment leases — along with alternative financing arrangements. A sidebar offers four tips to help in getting a loan.
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Making the most of cost accounting – How to avoid some common missteps
Winter 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: As health care reform soldiers on, a greater emphasis than perhaps ever before is being placed on costs. That makes this an ideal time for hospitals to improve their cost accounting. This article offers a few relatively simple tips that can help hospitals avoid some of the common missteps that may doom such initiatives despite the best of intentions.
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Executive compensation takes the spotlight
Winter 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: Hospital executive compensation is coming under close scrutiny these days — and not just from the IRS. Now it appears the HHS is getting into the act. By following federal tax regulations, however, hospitals can more likely avoid the negative repercussions associated with so-called excessive compensation. This article describes three requirements a hospital should meet to establish a rebuttable presumption of reasonableness for compensation arrangements.
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Ensuring a coordinated effort in your ED
Winter 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 735
Abstract: A critical challenge arises whenever a patient visits an ED: ensuring that the resulting care plan is coordinated with his or her PCP. It’s in everyone’s best interests for ED physicians and PCPs to find ways to get on the same page and stay there. This article explores ways of improving ED-PCP communication and notes the benefits that can result.
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The CMS 2015 IPPS final rule – 5 critical areas beyond the rate increase
Winter 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: The CMS recently issued its final rule updating the federal FY 2015 Medicare payment policies and rates under the IPPS. While the 1.4% increase to payment rates for general acute care hospitals has received much of the attention, the rule also addresses five other critical areas: hospital-acquired conditions, reduction of readmissions, value-based purchasing, quality reporting, and price transparency. This article looks at the details, while a sidebar discusses disproportionate share hospital payments and uncompensated care.
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Reorganization value – Industry matters in bankruptcy court
Winter 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: Bankruptcy attorneys generally are familiar with the three most common methods of determining reorganization value: discounted cash flow, market multiple (or comparable companies) and comparable transaction. However, depending on the sector involved, courts can consider other methods. The article describes how this happened in a recent shipping industry bankruptcy case.
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Fraud interviews deserve professional attention – How experts gather facts and get to the truth
Winter 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 726
Abstract: All too often, companies defrauded by employees attempt to solve the problem internally. Owners and managers may even conduct employee interviews themselves. This usually is a mistake. This article lists reasons why forensic experts should conduct fraud investigations. A sidebar notes that employers are instrumental in preventing fraud from happening in the first place.
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Divorce and CRTs: What are the tax effects?
Winter 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: When marriages end and marital assets must be split, some assets are easier to split than others. For example, it may seem obvious to simply divide a charitable remainder trust (CRT) right down the middle into two new trusts — one for each spouse. But a 50/50 split isn’t as easy as it may seem. This article discusses IRS tax guidance regarding division of CRTs.