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- Criteria for Liability Extinguishment
- The objective of this article is to broadly consider the criteria for liability extinguishment Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. The article will explore what changes in commercial arrangements should trigger modifications to the obligor's accounting for its recognized obligations under those arrangements....
- White papers 2003-08-22
- The Farmapine Model: A Cooperative Marketing Strategy and a Market-Based Development Approach in Sub-Saharan Africa
- The main focus of this paper is to examine a marketing arrangement in Ghana-the Farmapine model-that has the potential of changing the industry structure and offering a means of realizing some of the potentials in the industry. Specifically, this paper examines the institutional arrangement behind the establishment of Farmapine and...
- White papers 2005-04-07
- Rethinking Risk: A Strategy For Improving Public Sector Sourcing Performance
- Governments are increasingly engaged in large-scale external sourcing of services, which vary from IT services to the provision of public infrastructure. Such arrangements are often almost impossible to reverse, and performance levels are difficult to assess. One crucial performance promise for externally sourced contract arrangements is that they will result...
- White papers 2006-12-14
- Making Flexible Work A Success: A Guide To Promoting Work/Life Balance In The Victorian Public Sector
- This paper aims to support and promote the introduction of a range of flexible work options in the Victorian public sector. It does this by: Defining flexible work options; Providing a brief overview of the business case for flexible work arrangements; Acknowledging that there is no 'one size fits all'...
- Tools & templates 2005-09-26
- Follow Up Letter, Travel Agency
- Do you want a feedback from your customer for the travel arrangements made by you? Here is template that will help you in it.
- Tools & templates 2007-12-01
- Announcement Of Licencing Arrangement
- Use this template to announce the licencing arrangement with a business firm after which you will become a granted firm for any business activity.
- Tools & templates 2008-01-01
- Letter To Prospective Landlord Confirming Move In Date And Terms
- Use this template to get confirmation about moving arrangements with your new landlord.
- Tools & templates 2008-01-01
- The Alternative Work Arrangement: How To Motivate Younger Employees
- Raised during rampant corporate downsizing, younger workers have no concept of job security. They don't expect long-term employment, but rather daily proof that their contribution matters. Look for ways to create security beyond compensation; think about alternative work arrangements - tie rewards to flexibility, learning and autonomy to increase their...
- White papers 2009-01-01
- Tyler Technologies, Inc. Q3 2008 (Quarter End 9/30/08) Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Our first question comes from Charlie Strauzer – CJS Securities. Charlie Strauzer – CJS Securities A couple questions, they’re pretty straight forward, one is as you’re looking at Q4 how should we think about the segments and kind of the expected growth...
- Earnings calls 2008-10-27
- Recent Legislation May Impact Offshore Hedge Fund Deferral Arrangements
- Congress enacted Section 409A of the Internal Revenue Code as part of the American Jobs Creation Act of 2004 to restrict certain deferred compensation arrangements. The Internal Revenue Service IRS issued Notice 2005-1, 2005-2 IRB 274, clarifying certain aspects of the statute, and additional guidance is expected throughout 2005. Although...
- White papers 2005-02-22
- Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on Arrangements With Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers
- This report addresses two primary questions: the extent of off-balance sheet ("OBS") arrangements, including the use of special purpose entities ("SPEs"), and (2) whether current financial statements of issuers transparently reflect the economics of off-balance sheet arrangements. To answer these questions, the staff of the Commission (the "Staff") conducted an...
- White papers 2005-06-15
- Quick Action Needed for Split-Dollar Tax Savings Opportunities
- The paper outlines that with its release of Notice 2002-8, the IRS again announced its intent to change the tax treatment of split-dollar arrangements. Employers with existing split-dollar arrangements and those contemplating new arrangements need to act quickly. This report describes ways to take advantage of the grandfathering rules and...
- White papers 2002-01-15
- Deal Makers Beware—More Changes to Accounting for Acquisitions on the Horizon
- The FASB's latest proposal would alter some longstanding accounting practices and could affect how transactions are structured. To date, the market has not made much noise regarding the proposed rules. Using a contingent consideration arrangement that qualifies as equity, since the proposed rules exempt arrangements considered equity from subsequent re-measurement....
- White papers 2003-03-01
- How Flexible is Your Company?
- The working world is changing fast. New technologies and realigned work environments are altering the way companies do business and the relationships between workers and their employers. Longer work hours, increased levels of work/life stress, downsizing, mergers and buyouts have made building and maintaining employee morale a challenge. To reap...
- White papers 2000-10-14
- How To Manage Ongoing Multinational Pooling Arrangements
- The ongoing, active management of the insured employee benefit pool or pools will have a significant impact on meeting the pooling objectives and achieving the desired financial rewards. Depending upon how they were initially established one might have significant expansion potential. Expanding the pools logically involves adding those countries with...
- White papers 2002-10-01
- Split-Dollar Life Insurance Arrangements Between Employers and Employees Recent Developments
- For arrangements in existence on or before January 28, 2002 ("Grand fathered Arrangements"), coverage can continue to be valued, even after 2003, using the insurer's "generally available" term life insurance rates as provided in IRS Revenue Ruling 66-110, rather than the rates in IRS Table 2001 or P.S. 58. The...
- White papers 2002-01-01
- Beef Industry Alliances and Vertical Arrangements
- Strategic alliances and various types of vertical arrangements have been controversial topics in the beef industry. Some believe these arrangements are the beef industry's answer to a long-term decline in beef demand, unclear price signals, and lack of adequate profitability. Some industry participants are looking at alliances as the quick...
- White papers 2004-03-01
- Occupational Futures? Divesting Real Estate and Corporate PFI
- Property ownership can tie up large amounts of capital and management energy that business could employ more productively elsewhere. Competitive pressures, accounting changes and increasingly sophisticated occupier requirements are building demand for new and innovative ways to satisfy corporate occupation needs. Occupier and investor interests, therefore, look set to coincide,...
- White papers 2001-10-01
- Competitive Liberalization and a US-SACU FTA
- This paper evaluates a possible US-SACU Southern African Customs Union free trade agreement as part of a US approach to new preferential trade agreements characterized by the term competitive liberalization.' This is the idea that competition among large countries (US/EU) to negotiate preferential arrangements with smaller countries or regions will...
- White papers 2003-12-01
- IRS Changes Taxation of Split-Dollar Life Insurance Arrangements
- This report describes IRS' recently-issued final regulations on the taxation of split-dollar life insurance arrangements. The final regulations generally follow and supplement IRS' 2002 and 2003 proposals and accompanying notices and apply to split-dollar arrangements that are newly established, or materially modified, after September 17, 2003. The regulations retain two...
- White papers 2003-10-09
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