sin

Business Roundup




sin

Sinochem, ChemChina merger appears likely




sin

Bain buys antibiotics maker DSM Sinochem




sin

Carisma Therapeutics raises $53 million for CAR-T alternative using macrophages




sin

Single atoms catalyze Suzuki reactions

Flow chemistry process takes place on carbon nitride surface




sin

Perovskitas ferroeléctricas sin metales

Un estudio presenta una gran familia de materiales orgánico-inorgánicos que podrían tener aplicaciones baratas y ligeras en electrónica




sin

Characterizing compounds released from single-use plastic bags

The biomanufacturing alternatives to metal vats release different molecules depending on age and type of material




sin

Business Roundup




sin

Antitrust regulators increasingly probe chemical deals

Following scrutiny, companies are proposing remedies for mergers that will consolidate the titanium dioxide and industrial gas industries




sin

Business Roundup




sin

Lanxess will invest $50 million in its bromine business




sin

KKR buys firm accused of causing Taiwan explosion




sin

Business Roundup




sin

Platform sells crop chemicals business to UPL




sin

Meet the exosome, the rising star in drug delivery

Companies are hoping to use the vesicles to package small-molecule, protein, and RNA drugs or even use them as therapies themselves




sin

Pharma earnings show rising sales for first half of 2018

Several firms quell merger and acquisition expectations in calls with analysts




sin

Business Roundup




sin

Tax Planning For Small Business Guide

Valuable insights and tips for strategic tax planning

With authoritative advice from some of the leading experts in the industry, this focused resource gives you quick answers to questions that commonly arise when developing tax strategies for owner-managers of privately held corporations and small businesses.

It discusses tax issues for various stages of the small business lifecycle and provides valuable insights and tips for delivering the best solutions to your clients. Designed as an all-in-one small business resource, it also includes information relating to federal income tax, GST/HST and provincial tax.

Topics covered include:

  • Incorporation and basic corporate tax planning
  • Distributions to owner-managers (salaries and bonuses)
  • Income splitting through an incorporated business
  • Small business deduction for qualifying businesses
  • Retirement compensation arrangements (stock options)
  • Employee equity participation
  • Business deductions and tax incentives
  • Capital cost allowance (depreciation)
  • Purchase and sale of a business
  • Capital gains exemption
  • GST/HST
  • Provincial commodity tax
Bonus features:
  • Small Business Times newsletter
  • News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
  • CRA documents on income tax and GST/HST
  • Activity logs help you keep track of time spent on research
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.





Professionals who subscribe to the Tax Planning for Small Business Guide also find these publications instrumental to their practice:

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




sin

Tax and Family Business Succession Planning, 3rd Edition

An accurate and well written guide to estate planning, estate freeze, income splitting and post mortem tax planning.
Implementing Estate Freezes Estate Planning with Life Insurance, 5th Edition

The successful transfer of a family business from one generation to the next is notoriously difficult. In Tax and Family Business Succession Planning, authors David Louis, Samantha Prasad and new co-author Michael Goldberg, of Minden Gross LLP, provide an in-depth discussion of the myriad aspects of planning a successful transfer of a family business from one generation to the next.

Expert guidance on such complex income tax matters as:
  • Implementing, adjusting and – if necessary – undoing an estate freeze
  • Reversionary trust rules
  • Crystallization of capital gains
  • Life insurance
  • Stop-loss rules
  • Small business deduction
  • Attribution rules
  • Spin-outs
  • Post-mortem issues
Non-tax matters integral to the succession planning process also considered include:
  • Trustees’ powers and duties
  • Shareholders’ agreements
  • Buy-sell agreements
  • Family law
  • Creditor proofing
  • RRSP, RRIF and life insurance designations
Updated and expanded:

The third edition of Tax and Family Business Succession Planning has been updated and expanded to reflect budgetary pronouncements, legislative changes and new case law, including:

  • Control premium issues
  • Valuation of discretionary trust
  • Planning for 21st anniversary of a trust 
  • Shareholder agreements relating to buy outs on death
  • Association rules and trusts/choice of executor
  • New developments in distributions to non-residents
  • Estates and acquisition of control rules
  • Structures to multiply the capital gains exemption
  • Discussion of recent technical interpretations (including APFF and STEP Round Tables) and case law developments
Abbreviated Table of Contents
  • Chapter 1 – Introduction to Tax and Family Business Succession
  • Chapter 2 – Estate Freezes
  • Chapter 3 – Trusts
  • Chapter 4 – Capital Gains Exemption & Crystallizat

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




sin

Internet and Wireless Privacy: A Legal Guide to Global Business Practices

IT Lawyer Éloïse Gratton addresses the emerging issues created by the new privacy laws and cutting-edge online and wireless technologies. Help your clients who operate or host websites, are involved in e-commerce or online advertising take advantage of the Internet and mobile technologies while still respecting consumers' privacy.

Topics covered

  • Website privacy compliance, online advertising, spam and e-commerce privacy issues
  • the European and North American legal framework
  • mobile services, tracking technology and privacy issues
  • translating the legal framework into best business practices

About the Author

Éloïse Gratton LL.B., LL.M. is a leading expert in new media and privacy issues and is Counsel to the firm for information technology issues. She is also pursuing a PhD degree at the University of Montreal and Université de Panthéon-Assas (Paris II). She also acts as privacy officer for our Montreal office. She was previously partner at McMillan (Corporate Law group) which she joined in 2002. Prior to joining the firm, she acted as Director of Corporate & Legal Affairs for a wireless technology company.

Publication Year: 2003

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




sin

Archived Webinar – Taxation of Private Businesses

Webinar information current as of February 25, 2008.

Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy.

Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session.

AGENDA

Recent Developments in Remuneration - Robert Korne, BCF, Montreal and Quebec
  • Declining Corporate Tax Rates and Eligible Dividends
  • Integration: Bonuses Revisited
  • Rethinking RRSPs for the Owner/Manager
Maximizing the Capital Gains Exemption - Michael Goldberg, Minden Gross LLP, Toronto
  • Presale and Ongoing Purification Structures
  • Crystallization Strategies
  • Tax Effective Structures
  • The Section 84.1 Trap
Maximizing Low Rate Income - Ray Hupfer, McLennan Ross LLP, Calgary and Edmonton
  • Issues in Respect of “Association”
  • Benefits of Separating Businesses
  • Partnership Structures
  • Consulting Business Opportunities
Potpourri of Tips and Traps - William Cooper, Boughton Law Corporation, Vancouver
  • Asset Sales Trump Share Sales
  • Simplifying the Business Sale
  • Rethinking the Personal Services Business Rules
  • Trouble with Trusts
  • Tax Reporting Traps

This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group.

David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs.



Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs.




William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company.



Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesse

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




sin

The Advisor's Guide To Business Succession Planning, 4th Edition

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




sin

Business Combinations and Consolidations Under IFRS

Webinar information current as of May 14, 2008

CCH IFRS Webinar Series 2008 - Seminar 2

Business combinations represent a growing number of firms within Canada. They will be treated differently after the convergence with International Financial Reporting Standards (IFRS) in Canada. Mergers and acquisitions are happening everyday - can you afford to not understand the new consequences?

CCH Canadian presents the second in a series of online seminars on IFRS for Canada. This 90-minute online seminar is presented by Peter D. Chant, FCA, Ph.D., Partner at Deloitte Canada and author of the upcoming book, iGAAP 2008: IFRS for Canada.

Agenda

Business Combinations: IFRS 3 (Revised) and SFAS 141(R)

FASB 141(R):

A. Business Combinations

  • Key dates
  • Scope
  • Definition of a business
  • Measuring the exchange
  • Elements of the purchase equation
  • The “Measurement Period”
  • Disclosures

B. Consolidation and Non-controlling interests

C. IFRS 3 Differences

Speaker

Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. Peter D. Chant has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Format

Participate right from your desk or office. All you need is an internet connection and a sound card.
 
CCH IFRS Webinar Series
Business Combinations and Consolidations Under IFRS is the second webinar in the series of six.  Learn more about the CCH IFRS Webinar Series.

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




sin

Almanac of Business & Industrial Financial Ratios (2012)

Available: September 2011

Author: Dr. Leo Troy

Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations)

 

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




sin

Almanac of Business & Industrial Financial Ratios (2011

Available: September 2010

Author: Leo Troy Ph. D.

CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value.  The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. 

The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reli

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




sin

The Advisor's Guide to Business Succession Planning, 3rd Edition

A comprehensive guide that helps financial advisors initiate and plan for their clients' business succession. Legal, tax, insurance, and financial implications are discussed. Practical andanalytical, this book focuses on the personal and emotional issues involved, potential obstacles, and solutions.

Topics covered:

  • New for this edition: Planning for the advisor's own practice – Including FREE Practice Analyst CD
  • Getting started
  • Family-owned businesses
  • Identification of appropriate buyers
  • Determination of clients' key motivators
  • Insurance
  • Small business gains exemption
  • Business valuation
  • Circumstances of sale, such as retirement, disability, or death

Errors were discovered in a chart in Chapter Two, Selling at Retirement of The Advisor's Guide to Business Succession Planning. Below is the corrected chart for Vendor Financing on page 15. We apologize for any inconvenience that this error may have caused.

Correction to Vendor Financing Cash Flow Chart, Chapter Two – Page 15

Introducing the 4th edition of The Advisor’s Guide To Business Succession Planning, a truly comprehensive guide that features all the information youneed to give your clients the advice they need. 

Co-authored by Malcolm Scarratt and James Kraft, two leadingbusiness succession and estate planning specialists, this popular guide focuses on all the important topics – from legal, tax, insurance and financial implications to personal and emotional issues that may be involved throughout the planning process. 

In The Advisor’s Guide To Succession Planning, you will learn all about:
  • Getting started
  • Insurance
  • Family owned-businesses
  • Succession planning for the advisor
  • Small business gains and exemptions
  • Identification of appropriate buyers
  • Business valuation
  • Determination of clients’ key motivators
  • Circumstances of sale, such as retirement, disability or death. 

The 4th edition reflects new market realities.

Expanded and updated, the new edition of The Advisor’s Guide To Business Succession Planning takes everything a step further. It includes valuable information on:

  • New options for buyout structures due to changes to the dividend taxation rules
  • Finding creative financing alternatives due to market volatility and changing lending practices by banks 
  • ‘Escape Hatch’ planning.  
What’s more, the 4th edition features a new section that helps answer the question: Am I better off retaining ownership?

Plus, it includes an expanded chapter focused on the Advisor’s own practice. There is even a handy Business Succession Planning Checklist that will make the planning process much easier.

Order your copies today.

Year Interest Income Capital Gains SBGE Available Total Taxable Tax at 40%
1 60,000 200,000 100,000 110,000 44,000
2 55,448 200,000 100,000 105,448 42,179
3 50,623 200,000 Full Article

sin

Small Business & Self-Employed Tax Issues, 2013 (U.S.)

A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to individuals who file Schedule C or C-EZ of Form 1040 such as small business owners who are sole proprietors, independent contractors, and statutory employees.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns including business income, deductible business expenses, and tax credits.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.

Business Income
-    Gross Receipts
-    Rental and Royalty Income
-    Interest and Dividends
-    Other Income
—    Cancelled Debts
—    Barter Income
-    Items Excluded from Income

Business Expenses
-    Trade or Business Expenses
-    Costs of Goods Sold (COGs)
-    Compensation and Benefits
-    Taxes and Interest
-    Rental Expenses
-    Code Sec. 179 Expensing and Depreciation
-    Car and Truck Expenses
-    Travel, Meals, and Entertainment
-    Home Office Expenses
-    Domestic Production Activities
-    Net Operating Losses (NOLs)
-    Other Business Expenses
-    Business Bad Debts
-    Casualty Losses
-    Research Expenses
-    Insurance
-    Charitable Contributions
-    Advertising
-    Legal and Professional Fees

Gains and Losses
-    Sale or Exchange of Business Property
-    Capital Gains and Losses
-    Like-Kind Exchanges
-    Involuntary Conversions
-    Installment Sales
-    Other Sales or Exchanges
-    Passive Activity Losses and At-Risk Rules
-    Hobby Losses

Business Tax Credits
-    General Business Credit
-    Investment Credit
-    Hiring and Retention Credits
-    Research Credit
-    Employer Credits
-    Energy and Fuel-Related Credits
-    Other Tax Credits

Tax Accounting
-    Acc

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




sin

Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition

Published: August 2009


Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD.

Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study.

The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed.

With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people.


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




sin

Principles of Business Taxation (2014) (U.S.)

The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions.
Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective.
 
?    PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM
?    PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS
?    PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY
?    PART IV: CALCULATING TAX LIABILITY AND TAXES OWED
?    PART V: SPECIFIC BUSINESS ENTITY ISSUES
?    PART VI: Taxation of International Transactions

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2014) (U.S)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)

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




sin

Principles of Business Taxation (2013) (U.S.)

Available: March 2012

Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often.

Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions.

While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text.

1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM
2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS
3. TRANSACTIONS INVOLVING BUSINESS PROPERTY
4. CALCULATING TAX LIABILITY AND TAXES OWED
5. SPECIFIC BUSINESS ENTITY ISSUES

Related books:

 

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




sin

Power Tools for Negotiating International Business Deals, Second Edition

Published: October 2008


This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium.

James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto.

Table of contents:

  • Chapter 1: The basics of International Business Deals
  • Chapter 2: Negotiating International Sales of Goods and Services
  • Chapter 3: Negotiating International Agency and Consulting Deals
  • Chapter 4: Negotiating International Distribution Deals
  • Chapter 5: Negotiating International License Deals
  • Chapter 6: International Joint Venture and Consortium Deal
  • Index

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




sin

Federal Taxation of Business Organizations and Their Owners (U.S.)

Follows form-based approach and provides a second tax course for students attending Community or Two-Year Colleges.

Features an easy-to-read, straightforward forms approach without complex legal language. It introduces basic business tax concepts and then fully illustrates them with clear examples matched with filled-in forms.

-    Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
-    Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
-    Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.     
-    End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.  

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2015) (U.S.)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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




sin

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

  • Concise presentation that covers all the basic material required for an introductory tax course.
  • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
  • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
  • Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
  • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
  • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
  • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:
  1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
  2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
  3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.
9780808038009   8-1/2" x 11"    848 pages


Related Products

Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Tax Study Manual (2014) (U.S)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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




sin

Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.)

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

  • Concise presentation that covers all the basic material required for an introductory tax course.
  • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
  • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
  • Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
  • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
  • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
  • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
  1. Overview of the Tax Structure
  2. Tax Determination, Payments and Reporting Procedures
  3. Gross Income Inclusions
  4. Gross Income Exclusions and Deductions for AGI
  5. Personal Itemized Deductions
  6. Other Itemized Deductions
  7. Self-Employment
  8. Depreciation and Amortization
  9. Rental Activities
  10. Property: Basis and Nontaxable Exchanges
  11. Property: Capital Gains and Losses, and Depreciation Recapture
  12. NOLs, AMT, and Business Tax Credits
  13. Withholding, Payroll, and Estimated Taxes
  14. C Corporations
  15. Partnerships and S Corporations

  16.       Tax Tables
          Earned Income Credit Tables
848 pages


Related Products

Federal Taxation: Basic Principles (2014)

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)

Income Tax Regulations (Winter 2014 Edition), December 2013 (US)

State Tax Handbook (2014)

1040 Express Answers (201

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




sin

Delaware Law of Corporations and Business Organizations, Third Edition

Updated with the latest legal and court developments, Delaware Law of Corporations and Business Organizations takes you step by step through all aspects of establishing and operating organizations incorporated in Delaware. Comprehensive in scope, and authoritative in content, its timely coverage presents:

  • Full discussions of legal precedents as interpreted by the Delaware courts - from decisions defining the roles of directors in mergers and acquisitions to emerging doctrines applicable to unsolicited takeovers, new valuation standards and more
  • The complete statutory framework underlying Delaware corporate law and business organizations, including the newest 2011 amendments to the General Corporation Law
  • Practical strategies to resolve legal issues and accomplish corporation transactions
  • More than 100 model forms to help resolve any problem or complete any purpose related to the establishment or operation of a Delaware business entity
  • Discussion of developments in corporate governance and director and officer liability issues

Also included is the Statutory Deskbook 2012 Edition, which contains the complete text with all the 2011 amendments of the principal Delaware business organizations statutes, including:

  • The Delaware General Corporation Law
  • Limited Liability Company Act
  • Statutory Trust Statute
  • Revised Uniform Limited Partnership Act
  • Related provisions of the State of Delaware Constitution, Franchise Tax Law, and Code

The included CD-ROM is an electronic version of the Statutory Deskbook which will help cut hours off your research time.


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




sin

Business Tax Answer Book (2015) (U.S.)

Dorinda D. DeScherer, J.D.

An accessible, practical, plain-language and comprehensive reference source for tax information for accountants, attorneys, business owners, and other business advisors.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, this book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

TABLE OF CONTENTS:

  • Sole Proprietorships and Home-Based Businesses
  • Partnerships and Limited Liability Companies
  • C Corporations
  • S Corporations
  • Tax Accounting
  • Business Income and Deductions
  • Depreciation
  • Travel and Entertainment Expenses
  • Employee Health and Accident Benefits
  • Employee Fringe Benefits
  • Retirement Plans
  • Owner-Corporation Transactions
  • Sales and Other Dispositions of Business Assets
  • Payroll Taxes
  • Troubleshooting

7" x 10"    760 pages

Related Products

1040 Express Answers (2014)
Business Tax Answer Book (2015) (U.S.)
Form 990 Compliance Guide, 2014

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




sin

Business Tax Answer Book (2014) (US)

  Authors: Terence M. Myers, J.D.,  Dorinda D. DeScherer, J.D.

In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, the Business Tax Answer Book provides time-saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real-world examples and a comprehensive tax calendar.

  • Sole Proprietorships and Home-Based Businesses
  • Partnerships and Limited Liability Companies
  • C Corporations
  • S Corporations
  • Tax Accounting
  • Business Income and Deductions
  • Depreciation
  • Travel and Entertainment Expenses
  • Employee Health and Accident Benefits
  • Employee Fringe Benefits
  • Retirement Plans
  • Owner-Corporation Transactions
  • Sales and Other Dispositions of Business Assets
  • Payroll Taxes
  • Troubleshooting

760 pages


Related Products

U.S. Master Tax Guide (2014)

1040 Express Answers (2014)

Business Express Answers (2014 Edition) (US)

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




sin

Business Succession Planning Answer Book – 2015 (U.S.)

Author: Ann Burns

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals.

Chapter 1         Introduction to Business Succession Planning
Chapter 2         The Advisor's Role in Business Succession Planning
Chapter 3         Non-Tax Aspects of Family Business Succession
Chapter 4         Common Goals of Business Owners
Chapter 5         Key Features of Buy-Sell Agreements for the Business Owner
Chapter 6         Key Features of an Estate Plan for the Business Owner
Chapter 7         Redemptions, Recapitalizations, and Restructuring
Chapter 8         Transfers to Outsiders: Selling the Business
Chapter 9         Transfers to Insiders: Employees, Management, Other Shareholders
Chapter 10       Transfers to Family
Chapter 11       Charitable Strategies and Business Succession Planning
Chapter 12       Valuation in Business Succession Planning

9780808039129   7" x 10"      300 pages


Related Products


Estate & Gift Tax Handbook (2014) (U.S.)

Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
If you would like more details about this product, or would like to order a copy online, please click here.




sin

Business Succession Planning Answer Book – 2014 (US)

Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories:  management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership.

Chapter 1     Introduction to Business Succession Planning
Chapter 2     The Advisor's Role in Business Succession Planning
Chapter 3     Non-Tax Aspects of Family Business Succession
Chapter 4     Common Goals of Business Owners
Chapter 5     Key Features of Buy-Sell Agreements for the Business     Owner
Chapter 6     Key Features of an Estate Plan for the Business Owner
Chapter 7     Redemptions, Recapitalizations, and Restructuring
Chapter 8     Transfers to Outsiders: Selling the Business
Chapter 9     Transfers to Insiders: Employees, Management, Other     Shareholders
Chapter 10     Transfers to Family
Chapter 11     Charitable Strategies and Business Succession Planning
Chapter 12     Valuation in Business Succession Planning

300 pages

Related Products

U.S. Master Estate and Gift Tax Guide (2014)

Family Foundation Handbook (2014) (US)

Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)

Practical Guide to Estate Planning, 2014 Edition (with CD) (US)

Estate & Gift Tax Handbook (2013)

Full Article


sin

Business Method Patents, Second Edition

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v. State Street Bank held that business methods may be patented. Recently, the US Supreme Court in Bilski v. Kappos left the door open for the availability of patents for business methods. These holdings, together with the explosive growth of electronic commerce and technology, make the business method patent an important growth area of intellectual property.

Now in a revised Looseleaf format, this completely updated second edition is your guide to the unique opportunities and risks in this emerging area of intellectual property law.

Business Method Patents, Second Edition is your authoritative source for expert guidance on:

  • The landmark Supreme Court decision in Bilski v. Kappos
  • USPTO view on business method patents, including an overview of BPAI rulings
  • Mechanics of the patent application
  • Prior art searches
  • Drafting claims for business method or model and e-commerce inventions
  • Drafting the complete specification
  • Drawings required for business method patents
  • Building a strategic patent portfolio
  • Litigating business method patents
  • International protection for business methods

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




sin

Business Method Patents

In a landmark decision, the Federal Circuit Court of Appeals in Signature Financial v State Street Bank 1998 held that business methods may be patented. This holding together with the explosive growth of the internet has turned the business method patent into the "hot" new growth area of intellectual property. Business Method Patents is your guide to the unique opportunities and risks in this emerging area of IP law.

This is the authoritative source for court-tested guidance on mechanics of the patent application; prior art researching; drafting claims; drafting the complete specification; drawings required for business method patents; illustrating the business system through drawings; building a patent portfolio for attracting capital; and enforcing and licensing business method patents.

Table of contents:
Chapter 1
Business Method Patents - The Controversy
Chapter 2 State Street Bank v Signature Financial - Judge Rich's Legacy
Chapter 3 A Philosophy for Business Model Patents
Chapter 4 The Origins of Commerce
Chapter 5 The Nature of Commerce Today - Electronic Commerce
Chapter 6 Judicial Decisions - Before State Street Bank
Chapter 7 E-Commerce Technology
Chapter 8 Pure Business Model Patents
Chapter 9 Prior Art
Chapter 10 Claiming Business Model and E-Commerce Inventions
Chapter 11 Drawings for E-Commerce and Business Model Patents
Chapter 12 The Patent Specification
Chapter 13 Exploiting the Business Model and E-Commerce Patent Portfolio
Appendix A UNCITRAL Model Law on Electronic Commerce 1996
Appendix B Proposed Bill - Business Method Patent Improvement Act of 2000

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




sin

Business Franchise Guide

Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting.

It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980.

Features:

  • Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents
  • Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases
  • Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms
  • Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance
  • Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments
  • Anticipate new legal requirements with a monthly list of pending state and federal legislation

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




sin

Business Express Answers (2014 Edition) (US)

Formerly Business Quick Answers

Your business income tax "how to" reference. Thoughtfully and logically organized, this book covers C corporations, S corporations, partnerships, LLCs and tax-exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions.

  • Detailed information on how to report income, deductions and other tax items
  • Coverage of the basic requirements for payroll tax compliance - filing requirements, forms to use, deposit requirements and more
  • Concise and accurate explanations of key business tax law points, with special chapters on:
  • Depreciation and amortization
  • Employee benefit plans
  • Tax credits and business deductions
  • Tax accounting
  • Partnerships and corporate acquisitions, dispositions and liquidations
Charts and tables of tax information, including:
  • IRS corporate tax rate schedules
  • Entity filing information
  • Principal activity codes
  • Depreciation tables
  • Lease inclusion tables
  • Asset class lives
  • Special coverage of tax law changes that occurred in the past year
  • Worksheets designed to help you calculate specific tax items and then organize the information for input on a return

410 pages

Related Products

1040 Express Answers (2014)
Business Tax Answer Book (2015) (U.S.)
Form 990 Compliance Guide, 2014

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




sin

Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition

Published: April 2006


To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language.

The book demystifies business principles through:

  • The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence
  • Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background
  • Generous use of examples to convey ideas and applications
  • A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained
  • Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs
  • An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples

Thoroughly updated to respond to recent developments, the fourth edition features:

  • New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds
  • The latest information on executive compensation
  • Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security
  • An expanded chapter on insurance that now includes health insurance, auto insurance, and more
  • New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions
  • New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text

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




sin

Archived Webinar - The Use of Trusts in Estate and Business Planning

Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



More specifically, topics covered will include:

  • What elements are required for a properly created trust
  • Tax issues to review when creating a trust and in particular the tax attribution rules
  • Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
  • Change of trustees - change of control from a tax perspective
  • What are the tax and other limitations of amending a trust once created
  • What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

 




 

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




sin

Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

Philip Wilson

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

8 ½" x 11"   824 pages

Related Products
Full Article


sin

Almanac of Business & Industrial Financial Ratios (2014)

Author: Dr. Leo Troy

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size. You'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

Comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation
    services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

824 pages

Related Products

2013 U.S. Master Tax Guide + the

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




sin

Almanac of Business & Industrial Financial Ratios (2013)

Author: Dr. Leo Troy

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. 

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.
The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

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




sin

ADR in Business: Practice and Issues Across Countries and Cultures, Volume II

Published: January 2011


Whether the ‘A’ stands for ‘appropriate’, ‘amicable’, or ‘alternative’, all out of court dispute resolution modes, collected under the banner term ‘ADR’ , aim to assist the business world in overcoming relational differences in a truly manageable way.

The first edition of this book (2006) contributed to a global awareness that ADR is important in its own right, and not simply as a substitute for litigation or arbitration. Now, drawing on a wealth of new sources and developments, including the flourishing of hybrid forms of ADR, the subject matter has been largely augmented and expanded on two fronts: in-depth analysis (both descriptive and comparative) of methodology, expectations and outcomes and extended geographical coverage across all continents.

ADR in Business: Practice and Issues Across Countries and Cultures, Volume II covers twenty-nine ‘intertwined but variegated’ essays (to use the editor’s characterization) that provide substantial insight in such specific topics as:

  • ADR’s flexible procedures as controlled by the parties
  • ADR’s facilitation of the continuation of relations between the parties
  • Privilege and confidentiality
  • Involvement of non-legal professionals
  • The identity and the role of the ‘neutral’ as well as the role of the arbitrator
  • The implementation of ICC and other international ADR rules
  • The workings of Dispute Boards and
  • The role of ADR in securing investment and other specific objectives

In its compound thesis – growing in relevance every day – that numerous dispute resolution methods exist whose goals and developments are varied but fundamentally complementary, the multifaceted approach presented here is of immeasurable value to any business party, particularly at the international level.

Practitioners faced with drafting a dispute resolution clause in a contract, or dealing with a dispute that has arisen, will find expert guidance here, and academics will expand their awareness of the issues raised by ADR, in particular as it relates to arbitration. A broad cross section of interested professionals will discover ample material for comparative study of how disputes are approached and resolved in numerous countries and cultures.

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




sin

Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska

Rotch Library - NA7125.L69 2019