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	<title><![CDATA[frederic w cook Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to frederic w cook]]></description>
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		<title><![CDATA[Valuation of Employee Stock Options]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52074]]></link>
		<description><![CDATA[The long-term nature of employee stock options places a premium on the volatility assumption. Option Valuation Group OVG members do not support the use of a single estimate of volatility but rather an initial estimate based on implied and historical volatility and the use of a stochastic process to account...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 08 Aug 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/volatility.html"><![CDATA[Volatility]]></category>
		<category domain="http://resources.bnet.com/topic/valuation.html"><![CDATA[Valuation]]></category>
		<category domain="http://resources.bnet.com/topic/employee+stock+option.html"><![CDATA[Employee Stock Option]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
	</item>
	<item>
		<title><![CDATA[Valuation Of Employee Stock Options II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53103]]></link>
		<description><![CDATA[The long-term nature of employee stock options places a premium on the volatilityassumption. Option Valuation Group OVG members do not support the use of a single estimate of volatility but rather an initial estimate based on implied and historical volatility and the use of a stochastic process to account for...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 08 Aug 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/volatility.html"><![CDATA[Volatility]]></category>
		<category domain="http://resources.bnet.com/topic/stock+price.html"><![CDATA[Stock Price]]></category>
		<category domain="http://resources.bnet.com/topic/valuation.html"><![CDATA[Valuation]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
	</item>
	<item>
		<title><![CDATA[http://www.fwcook.com/alert_letters/7-14-03%20OVG%20letter.pdf]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53252]]></link>
		<description><![CDATA[This article tells about Option Valuation Group OVG. Most OVG members admitted a bias for grant date measurement. The only exception is for performance vesting conditions stated in terms of a stock price or intrinsic value goal.   ]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 06 Aug 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/performance+management.html"><![CDATA[Performance Management]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/workforce+management.html"><![CDATA[Workforce Management]]></category>
	</item>
	<item>
		<title><![CDATA[Microsoft's New Stock-Compensation Program]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52075]]></link>
		<description><![CDATA[Microsoft's recent announcement that it will no longer grant stock options to its employees and will allow underwater options to be sold has created a great deal of interest in the business community. This letter outlines the program changes, discusses several issues and presents the pros and cons of such...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 31 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/program.html"><![CDATA[Program]]></category>
		<category domain="http://resources.bnet.com/topic/microsoft+corp..html"><![CDATA[Microsoft Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options.html"><![CDATA[Stock Options]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MSFT</category>
		<category domain="tickers">MSFT</category>
	</item>
	<item>
		<title><![CDATA[Microsoft's New Stock-Compensation Program II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53104]]></link>
		<description><![CDATA[Microsoft's recent announcement that it will no longer grant stock options to its employees and will allow underwater options to be sold has created a great deal of interest in the business community. This letter outlines the program changes, discusses several issues and presents the pros and cons of such...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 31 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/program.html"><![CDATA[Program]]></category>
		<category domain="http://resources.bnet.com/topic/microsoft+corp..html"><![CDATA[Microsoft Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options.html"><![CDATA[Stock Options]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MSFT</category>
		<category domain="tickers">MSFT</category>
	</item>
	<item>
		<title><![CDATA[IRS Proposes New Regulations For Incentive Stock Options]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52076]]></link>
		<description><![CDATA[The IRS proposed regulations on the treatment of ISOs and options granted under Employee Stock Purchase Plans ESPPs that are largely the same as the previous rules. The new rules specify that ISOs may only be granted from a plan that states the maximum number of shares that may be...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 18 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/incentive.html"><![CDATA[Incentive]]></category>
		<category domain="http://resources.bnet.com/topic/regulation.html"><![CDATA[Regulation]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+transaction.html"><![CDATA[Corporate Transaction]]></category>
		<category domain="http://resources.bnet.com/topic/iso.html"><![CDATA[ISO]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/iso+standards.html"><![CDATA[Iso standards]]></category>
		<category domain="http://resources.bnet.com/topic/process+improvement.html"><![CDATA[Process Improvement]]></category>
		<category domain="http://resources.bnet.com/topic/quality.html"><![CDATA[Quality]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
	</item>
	<item>
		<title><![CDATA[IRS Proposes New Regulations For Incentive Stock Options II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53226]]></link>
		<description><![CDATA[The IRS proposed regulations on the treatment of ISOs and options granted under Employee Stock Purchase Plans ESPPs that are largely the same as the previous rules. The new rules specify that ISOs may only be granted from a plan that states the maximum number of shares that may be...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 18 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/incentive.html"><![CDATA[Incentive]]></category>
		<category domain="http://resources.bnet.com/topic/regulation.html"><![CDATA[Regulation]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+transaction.html"><![CDATA[Corporate Transaction]]></category>
		<category domain="http://resources.bnet.com/topic/iso.html"><![CDATA[ISO]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/iso+standards.html"><![CDATA[Iso standards]]></category>
		<category domain="http://resources.bnet.com/topic/process+improvement.html"><![CDATA[Process Improvement]]></category>
		<category domain="http://resources.bnet.com/topic/quality.html"><![CDATA[Quality]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
	</item>
	<item>
		<title><![CDATA[Jobs And Growth Tax Relief Reconciliation Act Of 2003]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52077]]></link>
		<description><![CDATA[On May 28, 2003, President Bush signed into law the Jobs and Growth Tax Relief Reconciliation Act of 2003 JAGTRRA. The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduced the top individual tax rate on capital gains and dividends to 15%. However, these changes will have a limited...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 07 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/job.html"><![CDATA[Job]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/tax+relief+reconciliation+act.html"><![CDATA[Tax Relief Reconciliation Act]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[NYSE Releases Shareholder Approval Requirements]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52078]]></link>
		<description><![CDATA[The New York Stock Exchange has released its long-awaited final rules regarding shareholder approval requirements applicable to equity compensation plans. The final rules shift the balance of power regarding share dilution away from the Board of Directors in favor of shareholders by confirming several expected changes to existing provisions, including...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 07 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/nyse+euronext.html"><![CDATA[NYSE Euronext]]></category>
		<category domain="http://resources.bnet.com/topic/shareholder.html"><![CDATA[Shareholder]]></category>
	</item>
	<item>
		<title><![CDATA[Jobs And Growth Tax Relief Reconciliation Act Of 2003 II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53229]]></link>
		<description><![CDATA[On May 28, 2003, President Bush signed into law the Jobs and Growth Tax Relief Reconciliation Act of 2003 JAGTRRA. The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduced the top individual tax rate on capital gains and dividends to 15%. However, these changes will have a limited...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 07 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/job.html"><![CDATA[Job]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/tax+relief+reconciliation+act.html"><![CDATA[Tax Relief Reconciliation Act]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[NYSE Releases Shareholder Approval Requirements II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53231]]></link>
		<description><![CDATA[The New York Stock Exchange has released its long-awaited final rules regarding shareholder approval requirements applicable to equity compensation plans. The final rules shift the balance of power regarding share dilution away from the Board of Directors in favor of shareholders by confirming several expected changes to existing provisions, including...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 07 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/nyse+euronext.html"><![CDATA[NYSE Euronext]]></category>
		<category domain="http://resources.bnet.com/topic/shareholder.html"><![CDATA[Shareholder]]></category>
	</item>
	<item>
		<title><![CDATA[FASB On Stock Compensation Project]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52079]]></link>
		<description><![CDATA[The Financial Accounting and Standards Board FASB has given stock operation project. Concurrently, the International Accounting Standards Board IASB has been busy deliberating the comments received. Share-based Payment. Importantly, the FASB and IASB are converging on various items critical to the stock-based compensation issue. This letter is intended to brief...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 25 Jun 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[FASB On Stock Compensation Project II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53234]]></link>
		<description><![CDATA[The Financial Accounting and Standards Board FASB has given stock operation project. Concurrently, the International Accounting Standards Board IASB has been busy deliberating the comments received. Share-based Payment. Importantly, the FASB and IASB are converging on various items critical to the stock-based compensation issue. This letter is intended to brief...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 25 Jun 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Board Of Director Compensation II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53236]]></link>
		<description><![CDATA[Total board compensation is increasing. In particular, we see increases in committee meeting fees and chairperson fees to reflect the additional time commitment required at the committee level. In addition, we see companies establishing a lead director role on the board to reinforce board independence where the CEO also is...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 05 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/board.html"><![CDATA[Board]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+governance.html"><![CDATA[Corporate Governance]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+law.html"><![CDATA[Corporate Law]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
	</item>
	<item>
		<title><![CDATA[Board Of Director Compensation]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52080]]></link>
		<description><![CDATA[Total board compensation is increasing. In particular, we see increases in committee meeting fees and chairperson fees to reflect the additional time commitment required at the committee level. In addition, we see companies establishing a lead director role on the board to reinforce board independence where the CEO also is...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 02 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/board.html"><![CDATA[Board]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+governance.html"><![CDATA[Corporate Governance]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+law.html"><![CDATA[Corporate Law]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
	</item>
	<item>
		<title><![CDATA[Stock Compensation Project]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=52081]]></link>
		<description><![CDATA[The Financial Accounting Standards Board FASB, after reviewing constituent responses from its recent Invitation to Comment, decided at its meeting on March 12, 2003 to begin immediately a new project on accounting for employee stock options and other stock-based compensations. The FASB decided it would conduct the project in full...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 17 Mar 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options.html"><![CDATA[Stock Options]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Stock Compensation Project II]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53239]]></link>
		<description><![CDATA[The Financial Accounting Standards Board FASB, after reviewing constituent responses from its recent Invitation to Comment, decided at its meeting on March 12, 2003 to begin immediately a new project on accounting for employee stock options and other stock-based compensations. The FASB decided it would conduct the project in full...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 17 Mar 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options.html"><![CDATA[Stock Options]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
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	<item>
		<title><![CDATA[Complexities of Executive Compensation Reforms]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53245]]></link>
		<description><![CDATA[The continuing and increasing debate over how to account for stock options had Strong proponents on both sides in 2002. There seemed to be as many arguing to account for stock options as an expense as there were arguing against it, although the pendulum appears to be shifting towards those...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 17 Mar 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/stock+option.html"><![CDATA[Stock Option]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options.html"><![CDATA[Stock Options]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Compensation and Its Related Interpretations]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53253]]></link>
		<description><![CDATA[This article tells us about the objectives of Frederic W. Cook & Co. The objective is to add value to our clients' compensation programs through an independent viewpoint that balances the design and competitive level of compensation with its resulting impact on shareholder-value creation. The consultants are widely recognized as...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 22 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
	</item>
	<item>
		<title><![CDATA[Accounting For Stock Based Compensation]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=53248]]></link>
		<description><![CDATA[The Financial Accounting Standards Board FASB on December 31, 2002 issued a final standard in connection with its limited-scope fast-track  project. Final standard is referred to as FASB Statement No. 148 (Statement 148). Concurrent with the adoption of Statement 148, the FASB announced that it plans to undertake a...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 13 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[Compensation]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/frederic+w+cook.html"><![CDATA[Frederic W Cook]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/stock+options+%2526+grants.html"><![CDATA[Stock Options & Grants]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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