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Lonza consolidates its New Jersey R&D




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DuPont commits $400 million to Tyvek expansion




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U.S. Chemical Safety Board’s internal woes could thwart its mission




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LanzaTech raises funds and expands its footprint




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Theracos becomes increasingly reliant on contract manufacturing as its drug advances

Piramal sites on different continents have become involved in producing Theracos’s diabetes treatment




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Ex-Chemours employee admits guilt




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ACS Council and its role in shaping the society




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Pathogen recruits good bacteria on skin to initiate infections

Study shakes up scientists’ understanding of how bacterial infections develop




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Lanxess will invest $50 million in its bromine business




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Chemistry in Pictures: Forming good habits




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Eastman won’t sell its Longview ethylene plant




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'Ford Endeavour is indeed the best SUV in its segment'

There's hardly anything that can go wrong with this vehicle since it offers everything that a buyer in this segment would ever want.




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MG Motor eyes selling 2-3K units of electric SUV here

The MG ZS EV, to be unveiled next month, will go head to head with Hyundai Kona, launched in July this year as the country's first fully electric SUV.




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Charities, Non-Profits and Philanthropy Under the Income Tax Act, 2006

Written by William I. Innes, LLB, LLM, and Patrick J. Boyle, LLB, Canada's most highly regarded experts on charities and non-profits at Dentons, Charities, Non-Profits and Philanthropy under the Income Tax Act provides a readable, affordable and comprehensive guide to the regulation of charities, non-profits, and philanthropy under the Income Tax Act. This book brings together all the material charities, non-profits, and their advisors need in one manageable, user-friendly volume.

Topics covered:

  • What Qualifies as a Charitable Donation?
  • How is a Charitable Organization Defined?
  • Registration of Charities
  • Public Foundations
  • Private Foundations
  • Gift Planning
  • Reporting, Disclosure, and Record Keeping
  • Penalties and Revocation of Registration
  • Appeals
  • Charitable Donations and Expenditures in Foreign Countries
  • Political Activities

A must-have reference tool for anyone who:

  • Provides legal or accounting services to charitable or non-profit organizations
  • Provides advice on charitable donations as a vehicle for tax management and estate or tax planning
  • Acts as an administrator of a charity or non-profit organization

There is simply no better source for complete and up-to-date tax advice concerning charitable organizations and charitable donations!

Be sure about your tax planning strategies. Order Now!

If you would like more details about this product, or would like to order a copy online, please click here.




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Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012

Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.

Related Books:

If you would like more details about this product, or would like to order a copy online, please click here.




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Taxation of Compensation and Benefits (2014) (U.S.)

David J. Cartano, J.D.

Brings together all areas of compensation and benefits law.

The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes.

The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights.

The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.

CONTENTS:
- Employee Compensation
- Fringe Benefits
- Accident and Health Plans
- Automobile Expense
- Voluntary Employees' Beneficiary Association
- Cafeteria Plans
- Family and Dependent Care Assistance
- Life Insurance
- Golden Parachute Payments
- International Aspects of Compensation
- Personal Service and Loan-Out Corporations
- Stock Option Plans
- Section 423 Employee Stock Purchase Plans
- Restricted Stock
- Other Stock Plans
- Social Security and Medicare
- Individual Retirement Accounts
- Qualified employer Retirement Plans
- Deferred Compensation
- Tax-deferred Annuities
- Section 457 Plans

The book was updated for changes made by the American Taxpayer Relief Act and the Affordable Care Act.

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

If you would like more details about this product, or would like to order a copy online, please click here.




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Taxation of Compensation and Benefits (2013) (U.S.)

The first part discusses traditional compensation and benefits law, including fringe benefits, accident and health plans, VEBAs, cafeteria plans split-dollar life insurance, group-term life insurance, golden parachute agreements, bonuses, vacation pay, loans to employees, employee achievement awards, entertainment expenses, automobile expense deductions, and withholding taxes.

The second part discusses stock compensation arrangements, including incentive stock option plans, nonqualified stock option plans, Section 423 employee stock purchase plans, restricted stock, phantom stock plans, employee stock ownership plans, and stock appreciation rights.

The third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 plans. Social Security and Medicare benefits are also discussed.

- Employee Compensation
- Fringe Benefits
- Accident and Health Plans
- Automobile Expense
- Voluntary Employees' Beneficiary Association
- Cafeteria Plans
- Family and Dependent Care Assistance
- Life Insurance
- Golden Parachute Payments
- International Aspects of Compensation
- Personal Service and Loan-Out Corporations
- Stock Option Plans
- Section 423 Employee Stock Purchase Plans
- Restricted Stock
- Other Stock Plans
- Social Security and Medicare
- Individual Retirement Accounts
- Qualified employer Retirement Plans
- Deferred Compensation
- Tax-deferred Annuities
- Section 457 Plans


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Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)

Author: Rosalee Hacker, CPA

This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

  • Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
  • Part II is applicable to audit engagements; and
  • Part III is applicable to compilation and review engagements.

This book consists of 33 chapters and covers all major audit, compilation, and review topics.

TABLE OF CONTENTS

Part I:  Common Interest Realty Associations

Chapter 1:  Industry and Regulatory Overview
Chapter 2:  Overview of Accounting Principles and Practices
Chapter 3:  Financial Accounting and Reporting Considerations

Part II:  Audit Engagements

Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
Chapter 6:   Pre-Engagement Procedures and Audit Planning
Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
Chapter 8:   Assessing the Risks of Material Misstatement
Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
Chapter 10:  Extent of Audit Procedures and Sampling
Chapter 11:  Analytical Procedures
Chapter 12:  Cash
Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
Chapter 14:  Receivables and Revenues
Chapter 15:  Property and Equipment
Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
Chapter 17:  Accounts Payable
Chapter 18:  Payroll and Other Liabilities
Chapter 19:  Income Taxes
Chapter 20:  Debt Obligations
Chapter 21:  Equity
Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
Chapter 23:&nb

If you would like more details about this product, or would like to order a copy online, please click here.




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Disability Insurance and Other Living Benefits, 3rd Edition

The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits.

Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products.

The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment.

Included in this edition:

  • Health benefits planning for pre and post-retirement years
  • Traditional products and coverage for specialized markets
  • Insuring “temps” and “independent contractors”
  • Critical illness insurance
  • Private health and dental insurance
  • Checklists, charts and other planning tools

Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele.

She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging.

She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”.

Available March 1st, 2009 – Pre-order your copy today!

If you would like more details about this product, or would like to order a copy online, please click here.




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Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers

It's often a very difficult decision for your client to make, when they must decide whether to transfer holdings in their farm or farm property. But the complexity doesn't end there. While that decision is being made, the advisors must step in and help to ensure that the transactions are arranged in the most tax efficient and practical manner. For those approaching any potential farm restructurings or sales, this webinar will be essential.

This archive webinar covers a comprehensive look at the preferential tax treatment that transfers of qualifying farms or farm property can enjoy on passing to the next generation or on the sale to outside parties. This includes an overview of the capital gains exemption available for the sale of qualifying farm property shares and partnership interests, and rollovers to certain family members (both inter vivos and on death). While similarities do exist with among these transfers, there are traps and nuances that practitioners must be aware of to ensure their transactions qualify for beneficial tax treatment desired.

More specifically, for each of the above types of transfers, this archived webinar will explore:

  • What property qualifies for the treatment?
  • Who is entitled to the preferential tax benefit?
  • What does farming mean in these contexts?
    • What is the business of farming for tax purposes?
    • What is being "actively engaged on a regular and continuous basis"?
    • Who must farm the property?
    • When must farming activity take place?
    • How much of the property must be used in farming?
  • What are the common things farms may do to fall offside?
  • Putting it all together - a compare & contrast with examples
  • Bonus Issue (time permitting) - Craig vs. the Queen - restricted farm losses

Note: This webinar took place on October 1, 2013.

If you would like more details about this product, or would like to order a copy online, please click here.




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Water Effects in the Heterogeneous Catalytic Valorization of Levulinic Acid into γ-Valerolactone and its Derivatives

Green Chem., 2020, Accepted Manuscript
DOI: 10.1039/D0GC01082K, Critical Review
Rengui Weng, Zhihao Yu, Jian Xiong, Xuebin Lu
Levulinic acid (LA), which has been hailed as a versatile biomass-derived platform molecular, typically occupy a core position in the cellulosic biorefinery system. The heterogeneous catalytic valorization of LA for...
The content of this RSS Feed (c) The Royal Society of Chemistry




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Development and validation of an ecofriendly HPLC-DAD method for the determination of oleuropein and its applicability to several matrices: olive oil, olive leaf extracts and nanostructured lipid carriers.

Green Chem., 2020, Accepted Manuscript
DOI: 10.1039/D0GC00965B, Paper
Amaia Huguet-Casquero, Tania Belen Lopez-Mendez, Eusebio Gainza, Jose Luis Pedraz
Oleuropein is a natural ingredient largely used in nutritional supplements. This study reports on the development, validation and application of an HPLC method based on UV-vis detection for determining oleuropein...
The content of this RSS Feed (c) The Royal Society of Chemistry




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A direct conversion of blast furnace slag to a mesoporous silica–calcium oxide composite and its application in CO2 captures

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC00722F, Paper
Yasutaka Kuwahara, Aiko Hanaki, Hiromi Yamashita
A facile and cost-effective approach is presented that converts blast furnace slag into a mesoporous silica-CaO composite possessing high CO2 adsorption performance.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Aqueous Phase Fabrication and Conversion of Pb(OH)Br into CH3NH3PbBr3 Perovskite and its Application in Resistive Memory Switching Devices

Green Chem., 2020, Accepted Manuscript
DOI: 10.1039/D0GC00878H, Paper
Sanam Attique, Nasir Ali, Khatoon Rabia, Shahid Ali, Akmal Abbas, Yangchun Yu, Jiahui Hou, Bingqiang Cao, Huizhen Wu, Shikuan Yang
Organo-metal halide perovskites (OMHPs) have demonstrated promising applications in solar cells, light-emitting diodes, and photodetectors. However, besides the toxic lead, the intensive usage of organic solvents during their fabrication could...
The content of this RSS Feed (c) The Royal Society of Chemistry




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This Pandemic Hits Americans Where We’re Spiritually Weak

Our cultural values are making us sad: money, mortality, and fear of missing out.

In a video chat last night, a friend admitted, “I’ve been crying a lot, and I’m not sure why.” COVID-19 has given us many reasons to weep. We’re out of our routines, the stock market has plunged, and we imagine millions dying. This virus and economic crisis punch us squarely where our spiritual armor is weakest: mortality, money, and our fear of missing out.

In 2 Corinthians 7, Paul distinguishes between two kinds of sorrow—a sorrow that “leads to death,” and a “godly sorrow.” The latter “brings repentance that leads to salvation and leaves no regret” (v. 10). Godly sorrow, he writes, produces “earnestness,” eagerness to repent, and a “longing” and “readiness to see justice done” (v. 11). The question the church faces now is which kind of sorrow COVID-19 will bring.

We are in the midst of the most widespread societal upheaval that many people alive today have ever experienced. Already our institutions, habits, relationships, and culture are shifting before our eyes. Frank M. Snowden, author of Epidemics and Society, shared with the New Yorker, “Epidemics are a category of disease that seem to hold up the mirror to human beings as to who we really are.” The question we are facing is not whether we will experience sorrow and change; the question is how. As biblical prophets walked with people through catastrophes, their advice was never to just endure until it ends. Instead they focused on proactively changing relationships with each other and with God.

As a cultural anthropologist who grew up in a middle-class white United States home and then lived for much of my adult life in Nicaragua, China, and South Africa, ...

Continue reading...




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Canadian Employment Benefits and Pension Guide - Newsletter

The complex field of benefits and pensions becomes a lot clearer with the help of Canadian Employment Benefits and Pension Guide newsletter. It will make it easy to stay on top of legislative developments and policy initiatives across Canada. You'll stay abreast of legislation, tax issues, news from the U.S., and vital statistics such as CIA minimum transfer value rates. And each issue has feature articles providing insight and advice on major issues and emerging trends.

Included free with the purchase of Canadian Employment Benefits and Pension Guide.

Updated monthly. Available in PDF format.

If you would like more details about this product, or would like to order a copy online, please click here.




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Canadian Employment Benefits and Pension Guide

This publication is designed to save you time when you need information. It's the first publication in Canada to give you a searchable database on both benefits and pensions in a CD-ROM or Internet format. With this Guide, you'll have the most comprehensive library available for employment benefits and pensions in Canada. Just look over the topics covered below and you'll see that this unique publication includes all the information you need in one convenient-to-access source.

Includes monthly newsletter, Canadian Employment Benefits and Pensions Guide Newsletter.

With the launch of the new Internet platform, the updates to your research library are delivered immediately from the editors' desktop to you. The CD and looseleaf subscriptions are updated monthly.

Topics Covered

  • Government Sponsored Pension Plans
  • Employer Plans – Standards Legislation
  • Tax Issues – Employer Sponsored Plans
  • Registered Retirement Savings Plans
  • How to Set Up a Plan
  • Plan Administration
  • Social Security Agreements
  • Employee Benefits
  • Executive and Incentive Compensation
  • Flex Benefits and Work Practices
  • Pre-Retirement Counseling
  • Legislation
  • Releases, Bulletins, Policies
  • Full text of Laws & Regulations for federal and provincial Pension Legislation
  • Pension Appeals Board cases and recent case digests (CCH is the only publisher that carries PAB cases! Pension Appeal Board sends only to us to publish – cases go back as far as 1960's in the electronic format)

Features

  • This product's information, analysis and current news will help you develop and administer benefit and pension plans.
  • It will keep you up-to-date on information pertaining to benefits and pension contributions.
  • The immediate retrieval (in the electronic version) of information, instant links from section to section and program to program, and the extensive information and research resources of CCH, make it an indispensable addition to your HR library.
  • This guide describes thoroughly the types of plans available and includes a design criteria and registration information you can use to implement in your organization.
  • Conveniently organized commentary and charts help you with the plan's day-today administration.
  • For your convenience, relevant tax issues are easily referenced and explanatory commentary is consolidated alongside Revenue Canada Information Bulletins and Circulars, and Guides.
  • Enjoy access to information on a full range of employee benefits, including group insurance plans, bonuses, workers' compensation and employment insurance.
  • If you would like more details about this product, or would like to order a copy online, please click here.




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eBook: HR Answers Now - Pensions, Benefits, and Payroll Processing, 5th Edition

Summary of this eBook

In periods of fluctuating economies and rapidly changing workforces, Pensions and Benefits take on an added importance. In the section on Pensions you will have access to an extensive review of pension legislation and requirements, funding guidelines, and taxation as well as other critical information necessary to help you manage your portfolio through these challenging times. The section on Benefits will guide you through the multitude of choices available, including flex plans and non-traditional benefits, and discuss how each can be used to provide additional value or cost control. In Payroll Processing, you will find an effective, easy-to-navigate reference guide for all your payroll needs.

This eBook has three sections:

  • Pensions
  • Benefits
  • Payroll Processing

About the Authors

Neil Cohen obtained his LL.B. from the University of Western Ontario and was called to the Bar in 1996. He has extensive experience as a research lawyer and writer in the human resources field. He previously worked as a research lawyer with a major consulting firm, and as the Senior Editor of the CCH publication the Canadian Employment Benefits and Pension Guide. Neil is the current editor of the CCH publication PENFACTS: A Guide to Pensions in Canada.

Theo Anne Opie, LL.B. received her LL.B. from the University of Windsor and is a member of the Law Society of Upper Canada. She specializes in the areas of Payroll, Human Resources, and Employment Standards law. She has written for such CCH products as the Canadian Labour Law Reporter, Labour Notes, PaySource, and Tax Topics.

 

 

 



What's an eBook?

 

 An eBook is a digital version of a conventional printed book. Perfect for your PC desktop, you’ll be able to access answers to tough HR issues quickly and easily. Portable, bring them with you on a laptop wherever your business may take you.

Adobe Di

If you would like more details about this product, or would like to order a copy online, please click here.




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Food & nutrition throughout life : a comprehensive overview of food and nutrition in all stages of life / edited by Sharon Croxford, Catherine Itsiopoulos, Adrienne Forsyth, Regina Belski, Antonia Thodis, Sue Shepherd, Audrey Tierney




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Physical education studies : a textbook for students ATAR units 1 and 2 / Peter Whipp [and nine others]




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Physical education studies : a textbook for students ATAR Units 3 and 4 / Peter Whipp [and nine others]




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Rahul Gandhi hits out at Modi for Dalit-picnic remarks



  • DO NOT USE Punjab and Haryana
  • India

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Punjab’s ‘bad boy’ hits a new low



  • DO NOT USE Punjab and Haryana
  • India

its

On day 2, Kejriwal visits Talwandi Sabo; volunteers want local candidate



  • DO NOT USE Punjab and Haryana
  • India

its

Dalits face ‘boycott’ after landlords announce fine on those hiring them



  • DO NOT USE Punjab and Haryana
  • India

its

From 4 MLAs in 2009, its now ‘Mission 60 plus’ for BJP in Haryana



  • DO NOT USE Punjab and Haryana
  • India

its

Amit Shah takes dig at INLD, Dushyant hits back



  • DO NOT USE Punjab and Haryana
  • India

its

Brar quits Cong, praises BJP, RSS



  • DO NOT USE Punjab and Haryana
  • India

its

Bhullar brought to Amritsar Jail from Tihar, admitted in GNDMCH Psychiatry ward



  • DO NOT USE Punjab and Haryana
  • India

its

In major goof-up, Punjab minister unfurls national flag upside down in Amritsar



  • DO NOT USE Punjab and Haryana
  • India

its

Human rights groups criticise Formula One over its Bahrain stance




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Kairana ‘mass exodus’: BJP team visits village at the centre of migration row




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CIC Registrar omits Rajnath, names Sonia; RTI activist alleges double standards




its

CPM contradicts its minister, says GST Bill has ‘weaknesses’




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Stay alert and active in fight against Kejriwal govt, BJP tells its workers




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Congress hits out at Devendra Fadnavis over remarks on demonetisation




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Sachin Tendulkar visits Hindon air base to celebrate Air Force Day




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For close to two centuries, this bakery in Kolkata has been serving up goodies from its wood-fired oven




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The horror film shrugs off its B-movie tag, as filmmakers spike the genre with subversion and reality




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How first NDA regime created the crisis that its new citizenship law deepens