...Revenue Procedures,Revenue Procedure 87-56,Internal Revenue Service,(Jan. 1, 1987) Revenue Procedure 87-56, January 1, 1987. Obsoleting in part: Rev. Proc. 83-35 Clarified and modified by: Rev. Proc. 88-22 Accelerated cost recovery: Recovery classes: Class lives: Recovery periods.– Recovery classes, class lives, and recovery periods for assigned property are set out. Rev. Proc. 83-35 obsoleted for property subject to section 168, as added by the Tax Reform Act of 1986. BACK REFERENCES: 87FED ¶1732A, 87FED ¶1732D.0045, 87FED ¶1732D.008, 87FED ¶1732D.08, 87FED ¶1732D.16, 87FED ¶1825.01 and 87FED ¶2732D.007. SECTION 1. PURPOSE The purpose of this revenue procedure is to set forth the class lives of property that are necessary to compute the depreciation allowances available under section 168 of the Internal Revenue Code, as amended by section 201(a) of the Tax Reform Act of 1986 (Act), 1986-3 (Vol. 1) C.B. 38. Rev. Proc. 87-57, page 687, this Bulletin, describes the applicable depreciation methods, applicable recovery periods, and applicable conventions that must be used in computing depreciation allowances under section 168. SEC. 2. GENERAL RULES OF APPLICATION .01 In general. This revenue procedure specifies class lives and recovery periods for property subject to depreciation under the general depreciation system provided in section 168(a) of the Code or the alternative depreciation system provided in section 168(g). .02 Definition of Class Life. Except...
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...Rev. Integr. Bus. Econ. Res. Vol 4(1) 469 Scope Change, Flexibility and the Management of Projects Daniel Adler University of Technology Sydney, Australia Daniel.adler@student.uts.edu.au ABSTRACT Managing scope on projects is universally recognized as a challenge for business. This paper will argue that the activity theory concept of contradiction is a useful method with which to re-frame debates around the origins of scope change that moves away from an either or approach to based on trade-offs between for example efficiency and flexibility. Scope change will be demonstrated to be a natural part of projects, and that managers who embrace it can benefit from the opportunities that arise. Using one live manufacturing project as a case example, the paper will conclude that both hard and soft paradigm stances in terms of project management can be accommodated under the activity theory banner of contradiction, giving rise to the potential transferability of this classification across all types of projects. Keywords: Project Management; Manufacturing; Cultural Historical Activity Theory (CHAT); SME’s; Scope. 1. Introduction Scope change on projects can be very challenging for managers as it can be an admission that the original plans were inadequate, thus calling into question the expertise of the people who planned the project. Consequently when scope change results in time delays, budget increases, and disagreements about quality, this can often lead...
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...AMERICAN INTERNATIONAL UNIVERSITY - BANGLADESH “An analysis of Factors Influencing the Telecommunication Industry Growth in Bangladesh” A case study of Bangladesh Author: Abdullah Md. Areef AIUB ID: 10-93465-1 Course Instructor: Dr. A. F. M. Masum Rabbani AMERICAN INTERNATIONAL UNIVERSITY - BANGLADESH “An analysis of Factors Influencing the Telecommunication Industry Growth in Bangladesh” A case study of Bangladesh Author: Abdullah Md. Areef AIUB ID: 10-93465-1 Course Instructor: Dr. A. F. M. Masum Rabbani Abstract Not very long ago, mobile were only used by the professional or it was considered as the device of luxury, and user for only voice call, but the scenario has completely changed. Now it’s a necessity of the life. As Bangladesh is a small country with large number of population, it’s an attractive market for business like the mobile operators. Customers of the market do display a strange need for communication through cell phones and are often noted to spend more money on making calls than they do on food. In terms of Social factors, the market is still thriving for more. Customers are still willing to try something new and because of lack of loyalty, customers are always ready for a new operator, hoping that call rates will fall even more which is a threat. The almost exponential growth in the Telecoms sector in Bangladesh in the last 5-10 years has had the same transformative impact on Bangladesh’s economy as the growth of Ready Made Garments...
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...in-text citations Example: The point made by an analytic philosopher (O'Connor 1969, p. 32) is that values cannot be justified in this way. However Kneller (1963b, p. 102) insists that the theorist will inevitably be involved in value claims. Note: Page, chapter or section numbers may be included in the in-text citation if the cited work is long and information helps the reader locate the relevant information. When the authors name is mentioned in-text (e.g. Kneller in the example above) add year and page numbers only to the in-text reference. Entries that have the same author and year are noted by adding a, b, c etc. to the year, both in-text e.g. Kneller (1963b, p. 102) and in the Reference List (See entries in Reference List below). rev. Nov. 2009 1 Direct quotes and in-text citations Examples: ‘Having a solid plan as part of research design is essential’ (Hatch...
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...UNIVERSITY OF MUMBAI Bachelor of Engineering Information Technology (Third Year – Sem. V & VI) Revised course (REV- 2012) from Academic Year 2014 -15 Under FACULTY OF TECHNOLOGY (As per Semester Based Credit and Grading System) University of Mumbai, Information Technology (semester V and VI) (Rev-2012) Page 1 Preamble To meet the challenge of ensuring excellence in engineering education, the issue of quality needs to be addressed, debated and taken forward in a systematic manner. Accreditation is the principal means of quality assurance in higher education. The major emphasis of accreditation process is to measure the outcomes of the program that is being accredited. In line with this Faculty of Technology of University of Mumbai has taken a lead in incorporating philosophy of outcome based education in the process of curriculum development. Faculty of Technology, University of Mumbai, in one of its meeting unanimously resolved that, each Board of Studies shall prepare some Program Educational Objectives (PEO‟s) and give freedom to affiliated Institutes to add few (PEO‟s) and course objectives and course outcomes to be clearly defined for each course, so that all faculty members in affiliated institutes understand the depth and approach of course to be taught, which will enhance learner‟s learning process. It was also resolved that, maximum senior faculty from colleges and experts from industry to be involved while revising the curriculum. I am happy to state...
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...Built Sustainable Communities Assignment 2: Essay Introduction The rapid growth in the industrial sector in past few decades in India has improved the production and economic prosperity and improved the standards of living in the State of Gujarat (India). A large number of small and medium scale industries are engaged in the manufacture of a variety of chemical and allied products in State of Gujarat (India) (Rathi 2002, p.583). Simultaneously, the rapid industrialisation along with urbanisation has also resulted into numerous environmental issues. The global and economic processes had been remarkably unsustainable. Production processes and consumer behaviour had been threat to environment. Industrial growth in India is a result of the Government policies which aimed at increasing the productivity and job opportunities. Small and medium scale industries irrespective of types of product were encouraged to set up businesses for the economic growth of the respective States. Different State Government competing for the their respective economic growth had designed attractive package and incentives for industrial investment which consisted of sale tax exemptions, cash subsidies and creating industrial zones by developing infrastructures like road, water and power(Rathi 2002, p.583). Gujarat( India) has developed into the most industrialised states which apart from its traditional textile industry, also comprises of small scale industries and a major producer of chemicals and...
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...To download more slides, ebooks, solution manual and test bank, visit http://downloadslide.blogspot.com Solutions Manual COST ACCOUNTING © 2012 Pearson Education, Inc. Publishing as Prentice Hall. SM Cost Accounting 14/e by Horngren © 2012 Pearson Education, Inc. Publishing as Prentice Hall. SM Cost Accounting 14/e by Horngren To download more slides, ebooks, solution manual and test bank, visit http://downloadslide.blogspot.com Solutions Manual COST ACCOUNTING Fourteenth Edition Charles T. Horngren Srikant M. Datar Madhav Rajan Upper Saddle River, NJ 07458 © 2012 Pearson Education, Inc. Publishing as Prentice Hall © 2012 Pearson Education, Inc. Publishing as Prentice Hall. SM Cost Accounting 14/e by Horngren This work is protected by United States copyright laws and is provided solely for the use of instructors in teaching their courses and assessing student learning. Dissemination or sale of any part of this work (including on the World Wide Web) will destroy the integrity of the work and is not permitted. The work and materials from it should never be made available to students except by instructors using the accompanying text in their classes. All recipients of this work are expected to abide by these restrictions and to honor the intended pedagogical purposes and the needs of other instructors who rely on these materials. Acquisition Editor: Stephanie Wall Editorial Project Manager: Christina Rumbaugh Editorial Assistant: Brian Reilly Project Manager, Production:...
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...MGT5STR Strategic Management Assignments (Semester 2, 2015) Strategic Management Case Studies (Semester 2, 2015) Individual Assignment Essay (50% of total mark) Case Study Analysis Word length: 3,000 words View the Video: ‘The Duck and the Lemonade Stand’ at http://www.youtube.com/watch?v=WmH2J9-50Gc Answer the following Assignment Question: “ Better a consistently applied mediocre strategy, than a series of ad hoc brilliant strategies.” Do you agree with this statement? Discuss having regard to 'The Duck and the Lemonade Stand’ as a basis for your argument. Theoretical concepts must also be included as part of your answer. Duck Reference: http://www.youtube.com/watch?v=WmH2J9-50Gc Some suggestions on how to answer this question (this list is not exhaustive). Your answer must be based in the theory and concepts taught in this course. As a minimum research requirement, the subject text book and required readings must be referenced as part of your research effort to answer this question. MGT5STR Strategic Management Assignments: S2, 2015 Department of Management, La Trobe University Page 2 of 7 Strategic Management Case Studies (Semester 2, 2015) Group Assignment Essay and Class Presentation (40% of total mark) “Baubles, Bangles, Beads & Beliefs’” Strategic Management in an Everyday Setting The Following Case is Entirely Fictitious Introduction You have been appointed Mayor of a local government region in Australia...
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...medium was carried out using a simple hydrophilic palladium (II) complex, trans-PdCl2(NH2CH2COOH)2 as catalyst in the presence of K2CO3 in air. This approach with a comparatively inexpensive and hydrophilic catalyst, mild reaction condition and aqueous media exhibits excellent catalytic activity towards the Suzuki coupling of aryl bromides and arylboronic acids, and good yields were obtained in the Suzuki coupling of activated aryl chlorides. Keywords: hydrophilic catalyst; aqueous media; green chemistry; Suzuki reaction 1. Introduction During the last two decades, the palladium-catalyzed Suzuki-Miyaura cross-coupling reaction between aryl halides and arylboronic acids is probably one of the most studied by the chemists. Its discovery and industrial significance were recognized by the 2010 Nobel Prize [1–4]. From the academic and...
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...Annu. Rev. Psychol. 2005. 56:485–516 doi: 10.1146/annurev.psych.55.090902.142105 Copyright c 2005 by Annual Reviews. All rights reserved First published online as a Review in Advance on June 21, 2004 WORK MOTIVATION THEORY AND RESEARCH AT THE DAWN OF THE TWENTY-FIRST CENTURY Gary P. Latham Rotman School of Management, University of Toronto, Ontario M5S 3E6; email: latham@rotman.utoronto.ca Craig C. Pinder Faculty of Business, University of Victoria, British Columbia V8W 2Y2; email: cpinder@uvic.ca Key Words needs, values, goals, affect, behavior ■ Abstract In the first Annual Review of Psychology chapter since 1977 devoted exclusively to work motivation, we examine progress made in theory and research on needs, traits, values, cognition, and affect as well as three bodies of literature dealing with the context of motivation: national culture, job design, and models of person-environment fit. We focus primarily on work reported between 1993 and 2003, concluding that goal-setting, social cognitive, and organizational justice theories are the three most important approaches to work motivation to appear in the last 30 years. We reach 10 generally positive conclusions regarding predicting, understanding, and influencing work motivation in the new millennium. CONTENTS INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MOTIVATIONAL FRAMEWORK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...
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...Asian Journal of Business Management 2(4): 110-120, 2010 ISSN: 2041-8752 © M axwell Scientific Organization, 2010 Submitted date: August 30, 2010 Accepted date: October 09, 2010 Published date: December 10, 2010 Strategic Innovation Management in Global Industry Networks: The TFT LCD Industry Guenter Boehm and 2 L.J. Fredericks Strategic Marketing, Samsung Electronics Co. Ltd., Yongin-449-711, South Korea 2 The Center of Poverty and Development Studies, Faculty of Economics and Administration, University of M alaya, Kuala Lumpur-5060 3, M alaysia 1 1 Abs tract: This study examines the strategic innovation management of the business creation process across the technology industry value chain in the global thin-film-transistor (TFT) liquid-crystal-display (LCD) industry based on an anonymous online survey of employees in the industry value chain and outside exp erts (universities, consultants, etc.). The study confirms that technology strategy formulation and a strategic center position are key industry concerns. It also affirms the utility of the industry value chain framework to manage technological innovations transcending that of a single company, and that strategic innov ation m anag eme nt in global high technology industries incorporates a shared business creation process structure involving as many industry value chain partners as possible. Key words: Global high technology industry networks, strategic innovation manageme nt, TFT L CD industry INTRODUCTION Globalization...
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...Berkeley Journal of International Law Volume 26 | Issue 2 Article 5 2008 Corporate Governance as Social Responsibility: A Research Agenda Amiram Gill Recommended Citation Amiram Gill, Corporate Governance as Social Responsibility: A Research Agenda, 26 Berkeley J. Int'l Law. 452 (2008). Available at: http://scholarship.law.berkeley.edu/bjil/vol26/iss2/5 This Article is brought to you for free and open access by the Law Journals and Related Materials at Berkeley Law Scholarship Repository. It has been accepted for inclusion in Berkeley Journal of International Law by an authorized administrator of Berkeley Law Scholarship Repository. For more information, please contact jcera@law.berkeley.edu. Gill: Corporate Governance as Social Responsibility: A Research Agenda Corporate Governance as Social Responsibility: A Research Agenda By Amiram Gill* In the post-Enron years, corporate governance has shifted from its traditional focus on agency conflicts to address issues of ethics, accountability, transparency,and disclosure. Moreover, corporate social responsibility (CSR) has increasinglyfocused on corporate governance as a vehicle for incorporating social and environmental concerns into the business decision-making process, benefiting not only financial investors but also employees, consumers, and communities. Currently, corporate governance is being linked more and more with business practices and public policies that are stakeholder-friendly. This ...
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...Pipeline Project KEYSTONE PIPELINE PROJECT CONSTRUCTION MITIGATION AND RECLAMATION PLAN Prepared By April 4, 2006 Rev. 3 CONSTRUCTION MITIGATION AND RECLAMATION PLAN 1.0 2.0 INTRODUCTION GENERAL CONDITIONS 2.1 Training 2.2 Advance Notice of Access to Property Prior to Construction 2.3 Other Notifications 2.4 Damages to Private Property 2.5 Appearance of Worksite 2.6 Access 2.7 Above-Ground Facilities 2.8 Minimum Depth of Cover 2.9 Threatened and Endangered Species 2.10 Non-Hazardous Waste Disposal 2.11 Hazardous Wastes 2.12 Noise Control 2.13 Weed Control 2.14 Dust Control 2.15 Off Road Vehicle Control 2.16 Fire Prevention and Control 2.17 Road and Railroad Crossings 2.18 Adverse Weather SPILL PREVENTION AND CONTAINMENT 3.1 Spill Prevention 3.2 Contingency Plans 3.3 Equipment 3.4 Emergency Notification 3.5 Spill Containment and Countermeasures UPLANDS (AGRICULTURAL, FOREST, PASTURE, RANGE AND GRASS LANDS) 4.1 Interference with Irrigation Systems 4.2 Clearing 4.3 Topsoil Removal and Storage 4.4 Grading 4.5 Temporary Erosion and Sediment Control 4.5.1 General 4.5.2 Sediment Barriers 4.5.3 Trench Plugs 4.5.4 Temporary Slope Breakers (Water Bars) 4.5.5 Drainage Channels or Ditches 4.5.6 Temporary Mulching 4.5.7 Tackifier 4.6 Stringing 4.7 Trenching 4.8 Welding, Field Joint Coating, and Lower In 4.9 Padding and Backfilling -iApril 4, 2006 Rev. 3 3.0 4.0 KEYSTONE PIPELINE, L.P. CONSTRUCTION MITIGATION AND RECLAMATION PLAN 4.10 4.11 4.12 4.13 4.14 ...
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...Annu. Rev. Anthropol. 1999. 28:i–xxiii Copyright © 1999 by Annual Reviews. All rights reserved WHAT IS ANTHROPOLOGICAL ENLIGHTENMENT? Some Lessons of the Twentieth Century Annu. Rev. Anthropol. 1999.28:i-xxiii. Downloaded from www.annualreviews.org by 197.179.183.136 on 11/03/13. For personal use only. Marshall Sahlins Department of Anthropology, University of Chicago, Chicago, Illinois 60637; e-mail: m-sahlins@uchicago.edu Key Words: modernity, indigenization, translocality, culture, development n Abstract A broad reflection on some of the major surprises to anthropological theory occasioned by the history, and in a number of instances the tenacity, of indigenous cultures in the twentieth century. We are not leaving the century with the same ideas that got us there. Contrary to the inherited notions of progressive development, whether of the political left or right, the surviving victims of imperial capitalism neither became all alike nor just like us. Contrary to the “despondency theory” of mid-century, the logical and historical precursor of dependency theory, surviving indigenous peoples aim to take cultural responsibility for what has been done to them. Across large parts of northern North America, even hunters and gatherers live, largely by hunting and gathering. The Eskimo are still there, and they are still Eskimo. Around the world the peoples give the lie to received theoretical oppositions between tradition and change, indigenous culture and modernity,...
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...Journal of Business Research 52 (2001) 263 ± 275 The behaviour of international firms in socio-political environments in the European Union Amjad Hadjikhania, Pervez N. Ghaurib,* b Uppsala University, Uppsala, Sweden Faculty of Management and Organisation, University of Groningen, Landleven 5, 9700 AV Groningen, Netherlands Received 1 March 1998 a Abstract Most of the earlier studies on international business ignore the influence of the political actors and the environment on the internationalisation of the firm. The focus of this study is on the interaction between business and political actors and the main question deals with how firms standing in different stages of their internationalisation manage their relationships with political actors. By using network theory, the study presents a conceptual framework and aims to augment the knowledge on the internationalisation of the firms' political activities. The variety in management actions are discussed by the two variables of influence and adaptation, which have become connected to the two fundamental variables in internationalisation of the firms, namely commitment and knowledge. By comparing the management behaviour of seven small- and medium-sized enterprises (SMEs) and three multinationals (MNEs), the study shows how smaller exporting firms vs. MNEs manage their relationships with political actors. The outcome of the analysis contains results elevating general aspects on the political behaviour of the firms...
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