............................................ Sharon Brooks, CPA Production Coordinator ................................................... Gabriel Santana Production ......................................................................... Lynn J. Brown Layout & Design..................................................................Laila Gaidulis This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. © 2013 CCH Incorporated. All Rights Reserved. 4025 W. Peterson Ave. Chicago, IL 60646-6085 800 344 3734 CCHGroup.com No claim is made to original government works; however, within this Product or Publication, the following are subject to CCH’s copyright: (1) the gathering, compilation, and arrangement of such government materials; (2) the magnetic translation and digital conversion of data, if applicable; (3) the historical, statutory and other notes and references; and (4) the commentary and other materials. iii MuLtIStAte CoRPoRAte tAx CouRSe (2014 edItIon) Introduction The state tax laws are always changing. The complex interrelationship of phased-in and delayed...
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...Qualifications Over nine years of experience in business accounting and financial services. My experience includes business consulting services (i.e., internal controls and process documentation, diagnostic review of company departments, budget developments), forensic accounting services (i.e., business interruption, business personal property and employee dishonesty assessments) and litigation support services (i.e., assess and measure economic losses due to breach of contract, malpractice, and negligence events), as well as audit engagements, including internal audit co-sourcing, and SAS 70 audits. I also participated in numerous business accounting services engagements, including restructuring of accounting departments, as well as accounting assistance during monthly closing (i.e., oversee general accounting functions, including AR/AP, variances analysis, and account reconciliation of a client in the manufacturing industry). Strengths include general ledger, financial statements, financial analysis, budgeting, cash management, and internal and external reporting. Compute skills include proficiency in Excel, Peachtree, QuickBooks, Oracle and MS Office. Professional Experience Rodríguez & Luis, C.P.A., P.S.C., (“R&L”)Old San Juan, P.R. As employee of R&L, I have being promoted in four (4) times since August 2002. Currently, I possess a manager position in R&L. Position that require from me to maintain expertise in current professional practice, have knowledge of...
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...Signs Expansion Proposal 1 Signs and Design Business Expansion Proposal Signs Expansion Proposal Signs and Design Business Expansion Proposal E-Commerce Solutions The E-Commerce solution I recommend for Howard Signs and Design to leverage is the Intuit Online Payment System and Payment Network (IPN.intuit.com). This benefits the business because it is inexpensive. There are no setup fees, monthly fees or cancellation fees. Each inbound 2 bank transaction has a flat fee rate of fifty cents for payee and is free for all payers. Automatic bank to bank payments are quick, most are next day. Online invoicing is easy and payment requests can be sent directly to email, pay buttons are available for the business Web site and payment links can be put in invoices, emails, anywhere. Also, this same system can provide outbound payments to suppliers and vendors. This centralizes accounts receivables and accounts payable in one system without anyone else needing a payment network account. It is completely integrated with the current accounting system used by Howard Signs and Design providing seamless reconciliation with QuickBooks. The vendor benefits by earning the transaction fee and integrated revenue from QuickBooks business accounting software and Intuit tax return software which this business currently leverages. Web site banner advertising/affiliate marketing for Intuit as well as social media connections with Howard Signs and Design will also benefit the vendor. ...
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...Corporate Partners Research Programme Harnessing creativity and innovation Kelly Drewery H A R N E S S I N G C R E AT I V I T Y A N D I N N O VAT I O N Contents 1. Harnessing ‘creativity and innovation’: why the interest? 2. Harnessing creativity: sharing and generating ideas 2.1 Creativity in the organisation 2.2 Looking outside the organisation for creative ideas 2.3 Supportive and obstructive features for harnessing creativity 2.4 Work processes 2.5 Assessing creativity ‘wealth’ 3. Harnessing innovation: options for implementation 3.1 Innovation in the organisation 3.2 Strategic partnerships or outsourcing 3.3 Takeover of another company for their product/service 4. What can organisations do now? Bibliography 2 3 3 4 5 11 11 15 15 18 20 21 23 © The Work Foundation Registered as a charity no: 290003 First printed July 2003 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording and/or otherwise without the prior written permission of the publishers. This publication may not be lent, resold, hired out or otherwise disposed of by way of trade in any form, binding or cover other than that in which is is published, without the prior consent of the publishers. H A R N E S S I N G C R E AT I V I T Y A N D I N N O VAT I O N 1. Harnessing ‘creativity and innovation’: why the interest...
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...viewpoint of its business model, what do you see as some of the key revenue drivers for Amazon.com (as defined by your text)? On pg 43 of the text, Applegate defines a business model as a model that “defines how an organization interacts with its environment to define a unique strategy, attract the resources, and build the capabilities required to execute the strategy, and create value for all stakeholders.” She further goes on to explain that a business model “defines the linkages among key strategy, capability, and value drivers of business performance.” Amazon chose a unique approach to their business model that allowed for an evolving model focused on ensuring that they could capitalize on their key revenue drivers (their product line, their IT infrastructure/supply chain management, and their customer base). Amazon started as an online bookstore and then moved into product expansion. It then added components of a marketplace and an online auction and went into equity partnerships. They then added the infrastructure services. On pages 124 and 125 of the text, Applegate presents a chart that provides some examples of revenue drivers within the core business model components of strategy, capability, and value. According to Applegate, strategy revenue drivers include product differentiation and effectiveness of demand channels. Amazon’s product line is a key revenue driver that fits within the strategy component of a business model driver. By evolving their business model to include...
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...Businesses face internal and external factors on a daily basis. They also face various aspects of internal and external factors to become successful. Internal and external forces as well as trends continually create a foundation for a business. The actions taken on these forces dictate the success or failure of an organization. A SWOTT analysis of an organization assists the organization in defining the potential and risks for a business. Acknowledging and acting on the potential or risks will also decide the future of an organization. H & R Block, Inc. faces several internal and external forces and trends that affect its business. The intent of this paper is to develop a synopsis of the forces, which affect H&R Block, how the company adapts to change, the supply chain of the company, and any issues or opportunities. Legal and regulatory practices are external forces, which are both a strength and weakness for H&R Block. The Internal Revenue Services (IRS) develops regulator factors that tax preparers must comply with. Recent developments include the elimination of the debt indicator information, which provides tax preparation firms and financial institution with advance notice if a taxpayer has any leans against his or her tax refund. The elimination of this tool will create a downfall for both the lenders and individuals. The elimination of this tool will hinder the lenders, as they will not be able to determine the client’s worthiness, resulting in lower approval rates, and...
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...Market Analysis Summary Outsourcing for benefits can be implemented into a business no matter what the size of the company, or to the business in which they are engaged. Any and all business can offer more competitive benefit packages and with outsourcing, it can be a win win situation for the employer and the employee. Benefits “R” Us focus’ their efforts on the small to medium size companies. With the ever changing government regulations, Benefits “R” Us handles all of the employers needs to stay in compliance. Companies are facing a more mobile and diverse workforce and to stay competitive in their marketplace, they must be able to attract and retain qualified employees while staying focused on their business. Human Resources departments are faced with numerous tasks and they must not only stay up to date and offer appealing benefit packages, but also keep up with the everyday supervision of the department and its programs. It is the constant administration of these duties which are so time consuming. The supervision of these duties are viewed as operational costs. These resources and time can be focused on more important issues. Companies are looking to outsource these administrative duties. Benefits “R” Us is the perfect solution for these companies. 4.1 Target Market Segment Strategy BENEFITS “R” US will target companies with 10 to 1000 employees. It is our goal to provide quality benefits and outstanding customer service for the small to midsize company who are...
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...[pic] [pic] TABLE OF CONTENTS Your business plan is divided into the following sections: |For ideas, download the example |[pic] Business Overview | | |business plan in pdf format from | | | |www.bdc.ca. | | | | | | | |All text in red is a hyperlink. | | | | | | | |Help is available by clicking on a | | | |[pic] | | | | |Description of the business 2 |Products & services 3 | | |Major demographic...
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...Resource Studies (CAHRS) 1-1-2003 Strategic Compensation: Does Business Strategy Influence Compensation in High-Technology Firms? Yoshio Yanadori Cornell University Janet H. Marler University at Albany - S.U.N.Y, marler@albany.edu Follow this and additional works at: http://digitalcommons.ilr.cornell.edu/cahrswp Part of the Human Resources Management Commons This Article is brought to you for free and open access by the Center for Advanced Human Resource Studies (CAHRS) at DigitalCommons@ILR. It has been accepted for inclusion in CAHRS Working Paper Series by an authorized administrator of DigitalCommons@ILR. For more information, please contact hlmdigital@cornell.edu. Strategic Compensation: Does Business Strategy Influence Compensation in High-Technology Firms? Abstract This study examined whether a firm's business strategy influences the firm's compensation systems in hightechnology firms. For the firm strategy variable, we used innovation strategy, which is one of the most critical business strategies in the high-technology industry. Our analysis showed that a firm's emphasis on innovation is positively related to the firm's employee pay level, both short-term pay and long-term pay. Moreover, a firm's emphasis on innovation has significant influence on several other aspects of employee compensation management. Innovation is positively associated with the difference in pay level between R&D employees and other employees, time orientation of employee compensation...
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...Deloitte Trueblood Case: 11-7 Due (5/28/13) Allfoods Corporation Team Members: Heidi Fosse (FosseH@cwu.edu) Josh Minert (MinertJ@cwu.edu) Brianna Brown (BrownB@cwu.edu) Summary: * Calendar year-end company * February 1, 2009 – Allfoods announced acquiring 80% of outstanding common stock of Baked Beans Corp. (Baked Beans) in business combination * August 1, 2009 (acquisition date) – Allfoods paid $40M cash and issued 2 million shares of Allfoods common stock to selling shareholders of Baked Beans * All outstanding stock options granted to Baked Beans employees will be replaced with Allfoods stock options Determining Consideration Transferred: * August 1, 2009 – Allfoods acquired Baked Beans * Allfoods share price was $30 on announcement date * Allfoods share price was $35 on acquisition date * Allfoods would issue the selling shareholders an additional 1 million shares if Baked Beans revenues for 12-month period after acquisition were at least $150 M * Fair value of contingent consideration - $20 M as of acquisition date * Value of replacement stock option awards attributable to precombination services is $5M and postcombination services is $7M * Allfoods incurred $4M of acquisition related costs Fair Value of Assets Acquired and Liabilities Assumed: * Baked Beans owns manufacturing facility in CA comprised of: * Land and two buildings – could be rezoned into residential subdivision; management determined the...
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...H & R Block is one of the largest and oldest service providers. The company was founded by brothers Henry and Richard Bloch in 1955. The company began franchising in 1956 and they went public in 1962. The company employed over 100,000 tax professionals that are trained both within the U.S. and worldwide. The company has prepared more than 550 million tax returns since the business started in 1955. One key important key to the company success is that they have a retail office within 5 miles of most Americans. You are able to do your taxes both in person and on-line because H & R Block offers these services. The tax-payer can chose to walk into an office and work face-to-face with the tax specialist, they can work totally on their own using the online or packaged do-it-yourself tax prep tools, or they can utilize the do-it-yourself software with unlimited help from and online tax professional. H & R Block will offer you a wide variety of tax consulting services. Straight forward tax return offers the most basic start which is simple. You are able to accomplished this either on-line or in house. H & R Block also offer “drop off” service. A small business service is offered by H & R which includes helping the preparer to navigate the tax requirement of running a business. This is done throughout the year and not just a year-end service. H & R offers a service called “Best of Both”. This is where you get the convenience of doing it online with tax support preparation from...
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...Business 520 Strayer universary Personal interveiw with a co- worker at H&R Block Assignment #3 Manager’s Interview Report Bus 520 September 1, 2011 Dr. Battles Dianne Byrd PART 1 – Introduction: Name and Title of Manager: Mary Taylor the District Marketing Coordinator Name of business: H&R Block, Inc. Type of business: Service and Tax Company Years in business: 7 Years Description of products and/or services: Our Company provides loans thru H&R Block Bank, individual and corporate tax preparation, audit service, tax preparation training and estate planning. PART 2- Interview: 1. What’s it like to maintain focus, energy and motivation? In order for our management team to stay focused we keep them informed and involved of all promotionals on a weekly basis. 2. What are the business ethics? Our business ethics stands by superior customer service, a commitment to stand behind our associates and work, and a promise to always charge a fair price for the value provided. 3. How can a person become a manager and what is the necessary training? Our company is filled with highly trained and experienced professionals. In order for an individual to be hired for a management position they are required to have tax preparation knowledge and experience, along with a college degree; preferably a Bachelor’s degree. 4. What are the professional growth and development? Professional growth and development depends on the individual. We provide online and...
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...understanding of the current position of the business and what needs to be done in order to achieve certain marketing objectives. A Marketing Audit can be done effectively using the following steps, we will be applying these steps to our given scenario; The umbrella factory, and since no name was given in the scenario, we shall name it: Rain&Sun. 'R&S' for short. • Assemble an overview of R&S: We already know that R&S is a newly-found company, therefore no marketing actions were taken before reaching out to Global Marketing LTD, this allows us to innovate new marketing campaigns in a fresh way totally controlled by Global Marketing LTD. We also know the production capacity of R&S, 200 umbrellas/day current, 700 umbrellas/day maximum. We are aware that the umbrellas can be manufactured in any color or design, which is very important to produce visually attractive product. • Describe the marketing goals and objectives of R&S: These objectives must be set in accordance with the vision and objectives of the management team at R&S, in our given scenario, R&S aims to have a sizeable piece of the market within one year, another way of stating the parameters of success is to achieve a sales rate of 700 umbrellas per day, which is the current maximum manufacturing capacity. Since no particular market has been set in the scenario, lets assume that the market is the Libyan national market. • Describe the current customers of R&S: Since R&S is a new company, they currently have no customers...
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...Marketing Strategy Title Summary………………………………………………………2 Introduction……………………………………………………2 Situational analysis (SWOT) (PESTLE)…………………….2 Differential advantage/ Competitive edge (USP)……………9 Segmentation Targeting & Positioning (STP)………………10 Marketing objectives and goals (SMART)………………….11 Marketing strategies and programmes (7P’s)………………12 Conclusion…………………………………………………….14 Reference………………………………………………………15 Summary: Marketing is the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services to create exchanges that satisfy individual and organizational objectives. China is a big market; the mobile phone industry in China develops very fast. By 2008, the Chinese mobile phone users has reached nearly 400 million, China became the world's largest mobile phone market. OPPO mobile phones as a part of Chinese domestic mobile phone brand grow up together with the cause of China's communication. Introduction: Guang Dong OPPO Mobile Telecommunications corp. OPPO Company is from Dongguan, the pearl mobile communication co., LTD changed its name, 2 at the end of 2009 the company completed name change procedures. Dongguan, the pearl mobile communication co., LTD., formerly known as Dongguan Shengming electronic co., LTD., founded in April 2003, in 2007 changed its name to April Dongguan, the pearl mobile communication co., LTD. OPPO in 2008 launched a music cell phone products, because...
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...one of the forces to blame. It allowed the transparency, accountability and integrity of companies to be compromised and for abuses to go unchecked, particularly on matters of corruption. w w w. t r a n s p a r e n c y . o r g Table of Contents 1. 2. 3. Why is corporate governance critical? What is covered by corporate governance? Aligning corporate governance and anticorruption 4. 5. Recent reform efforts Moving the agenda forward Strengthening corporate governance to combat corruption What is Corporate Governance? For TI, corporate governance is understood to mean the “procedures and processes for how private sector organisations are directed, managed 4 and controlled”. This includes the relationships between, responsibilities of and legitimate expectations among different stakeholders (Board of Directors, management, shareholders, and other interested groups). Laws and regulations provide the framework on which corporate governance systems are built. These are complemented by voluntary measures that companies adopt. When corporate governance systems are effective, they prevent managers from abusing the power that shareholders have granted them to represent their interests and the consent stakeholders have extended to them to operate in their communities. Stakeholders include any...
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