2014
Showing 529–544 of 740 results
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Sunny outlook for distributors
Spring 2014
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 407
Abstract: The U.S. warehousing and distribution industry is about to get a whole lot faster, bigger and leaner, according to a recent survey by a telecommunications consulting firm. Yet, as this article explains, many distributors might not take full advantage of this trend because they are decidedly low-tech when it comes to inventory management and other day-to-day operations. Even though the survey indicates that many plan to beef up their technology, they are also planning to reduce their employee-training time. But this could be a costly mistake.
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New patent office procedures take effect
Spring 2014
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Since 2013, American inventors have faced new rules for filing and challenging patents on their products and systems. These new rules are part of the Leahy-Smith America Invents Act of 2011 (AIA), a sweeping overhaul of the nation’s patent system that took years to finalize. Many of these rules are of particular interest to manufacturers, a sector that frequently finds itself on either side of, or as a third party to, disputes over inventions. This article explains how the AIA’s new procedures can allow disputes to be settled more quickly and less expensively than in the past.
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Hidden messages in your financial statements – Ratio analysis and industry benchmarking provide added insight
Spring 2014
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: By themselves, financial statements provide limited insight into a manufacturer’s performance. To get a clearer picture of what’s really happening requires a relevant basis of comparison. Financial ratios and industry benchmarks provide management with the tools to identify strengths and weaknesses. This article looks at a number of specific ratios that can serve manufacturers and notes several sources of benchmarking tools.
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Manufacturing contracts face new Sec. 199 rules
Spring 2014
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The IRS issued new eligibility guidelines last summer that attempt to clarify which companies are eligible for the manufacturers’ deduction under Section 199 of the tax code when multiple parties manufacture a product. This article explains the deduction and how the new guidelines are intended to make it easier for manufacturers to comply with its requirements. A sidebar reminds manufacturers that Congress has yet to renew expanded Section 179 expensing limits.
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Newsbits – IRS issues proposed 501(c)(4) guidance
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This issue’s “Newsbits” discusses initial proposed guidance on how applicants qualify for tax-exempt status as a social welfare organization under Section 501(c)(4) of the Internal Revenue Code. It also looks at a survey regarding CEO pay and how Twitter input is being used to guide grant making.
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Should you join forces with another nonprofit?
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Forming an alliance with a like-minded organization can be a smart strategic move for a nonprofit — but it’s important to think things through thoroughly before making the leap. As this article explains, the process begins with examining the organization’s motives, and then determining whether a joint venture or a strategic alliance would be more appropriate. Performing due diligence on the other organization then becomes essential.
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Buyer beware – UBIT can take a bite out of alternative investments
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: The uncertain economy and tempestuous financial markets of recent years have led some nonprofit organizations to turn to alternative investments. While these investments may hold the potential of higher returns, they also come with the risk of unrelated business income tax (UBIT). Even in the absence of tax liability, alternative investments can involve significant filing requirements. This article describes the types of income that are and aren’t subject to UBIT, along with the additional tax forms that may need to be filed to avoid costly penalties.
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Prepare now for ACA play-or-pay compliance
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: The Affordable Care Act’s (ACA’s) shared-responsibility provision, commonly referred to as “play or pay” — requiring that “large” employers offer their employees affordable health insurance or pay a penalty — has been delayed until 2015. But that means that now is the time for nonprofits to determine what it will mean for their bottom line. This article explains who qualifies as a large employer and how “affordable” is defined. A sidebar discusses how smaller nonprofits can qualify for the Small Business Health Care Tax Credit.
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Bridging the divide: New ACO physician compensation models
Spring 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 392
Abstract: The health care industry continues to move away from the traditional fee-for-service approach toward one where care is largely provided by accountable care organizations (ACOs). As such, hospitals must remain open to the idea of adjusting their physician compensation models accordingly. But pure base-salary models typically don’t adequately account for minimum work standards, while pure productivity plans do little to promote teamwork or incentivize quality over quantity. For these reasons, other models have been gaining favor in ACOs recently. This article describes several.
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Private equity firms offer cash relief to community hospitals
Spring 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: Some cash-strapped community hospitals are finding relief through capital infusions by a private equity firm. Although they’ll surrender a degree of ownership control, engaging in one of these arrangements can help strengthen their cash flow and generate more sustainable profits without necessarily subverting their mission statement. This article explains how a private equity firm can earn profits on a financially distressed community hospital, and how profit-driven ownership can be good for the hospital while preserving its charitable mission.
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4 tips for wise capital spending
Spring 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: After exercising fiscal restraint for years, some hospitals are beginning to again ramp up their capital spending on projects such as health information technology, physician practice acquisition, construction and new services. Whether these facilities are making these expenditures by choice or necessity, this article offers four tips for getting the most bang for the buck: They involve inventory, analytics, due diligence and designating a project manager.
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Are you on the right side of the law? Faulty physician agreements come with a hefty price tag
Spring 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 929
Abstract: In 2013, a hospital system was walloped with a $237 million damages verdict based on physician compensation agreements that violated the Stark Law and the False Claims Act (FCA). And this was all despite its having obtained a three-page pretransaction valuation giving the arrangements the thumbs-up. This article explains how the agreements worked, but notes the critical mistakes that occurred during their preparation. A sidebar discusses whether so-called anticipated referrals constitute a proper basis for finding that a physician’s compensation takes into account the volume or value of referrals.
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Drafting a living will
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: A living will could provide peace of mind should the unthinkable occur. Yet many people neglect to draft this important document. This article discusses the difference between a last will and testament and a living will (or “health care directive”). It also describes other important documents, such as a durable power of attorney and a health care power of attorney.
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How to shrink taxes on your investments in 2014
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 746
Abstract: Besides keeping an eye on how investments are performing, it’s also important to develop a strategy for minimizing taxes on those investments this year. This article takes a look at how it may be desirable to hold investments long term; reduce net capital gains to minimize liability for the net investment income tax; sell poor-performing investments at a loss; and deduct losses in a traditional IRA.
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3 ways to keep your cash flowing
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 516
Abstract: Companies can often survive short-term periods of unprofitability, but a serious cash flow crunch may prove fatal. Ensuring that a business has adequate cash — or working capital — on hand to meet ongoing operating expenses requires a strategy designed to strengthen working capital management and boost cash flow. This article offers three ideas to consider: shortening the cash flow cycle, reducing operating expenses and overhead, and streamlining inventory management.
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Final tangible property regs – What can be expensed and what must be capitalized?
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: When it comes to many of the expenditures related to tangible property, whether a business can expense or must capitalize hinges on the difference between a “repair” and an “improvement.” New, final IRS regulations provide guidance to help businesses make this determination. This article discusses some of the details, while a sidebar notes the evolution of the regulations up to this point.