Richard J. Joseph

Anna C. Fowler

Contains coverage of Tax Planning Considerations -- using corporations to split income, timing of distributions, using an S corporation to when liquidating, qualifying the estate for the installment payment of estate taxes, etc.; and Compliance and Procedural Considerations -- important due dates for filing, penalty avoidance, elections to file, etc. Features special chapters on consolidated tax returns and international taxation.

Corporations, Partnerships, Estates and Trusts

Prentice Hall's Federal Taxation

The gap between the abundance of American higher education talent and the immense foreign demand for it is the great chasm in global education. It is a gulf of lost opportunities. It is also a space of great economic potential. This book describes the great chasm, examines factors underlying it, and suggests ways to bridge the gap to realize this potential. The abundance of talent stems from the slackening growth of the U.S. higher education sector in the New Millennium. Contributing to the slowdown are flat enrollments, adverse demographic trends, U.S. visa restrictions, and intensifying competition. The immense foreign demand has been fueled by the secular expansion of the global economy. It has been shaped by the pressing need in emerging markets to develop an educated workforce. The great chasm creates an opportunity for American academic institutions to extend their global reach. Bridging the gap, however, is not an easy feat for most U.S. colleges and universities. It is complicated by an institutional culture that is averse to commercialization, an organizational structure that is operationally slow, and a governance system that often leads to indecision, conflict, and paralysis. Bridging the gap requires fundamental changes in the culture, organization, and governance of traditional U.S. academic institutions. These changes will pave the way for international expansion, which could enhance the financial well-being of these institutions, the social-well-being of less developed nations, and the critical role that America plays globally in knowledge creation, the dissemination of ideas, and the pursuit of the truth.

The Great Chasm in Global Education

Bridging the Gap between the Abundance of American Higher Education Talent and the Immense Foreign Demand for It

David Faulkner

Satu Teerikangas

The book bridges hitherto separate disciplines engaged in research in mergers and acquisitions (M&A) to integrate strategic, financial, socio-cultural, and sectorial approaches to the field. It examines the management processes involved, as well as valuations and post-acquisition performance, and considers international and sectorial dimensions.

The Handbook of Mergers and Acquisitions

With its inception at the end of the nineteenth century as a means of consolidation and reorganization, mergers and acquisitions (M&A) have since become quasi-institutionalized as one of the primary strategic options for organizations, as they seek to secure their position in an ever more competitive and globalizing market place. Despite the optimism surrounding M&A as strategic moves, research on post-merger company performance suggests that most firms engaging in M&A activity do not achieve the sought-after performance targets, either immediately or in the years following the deal. What is it that drives M&A activity when research results do not support the performance expectations of these undertakings? Alternatively, have M&A scholars got it all wrong in the way that M&A performance is measured? Is the topic too complex, enduring, and multifaceted to study? The Handbook argues that the field of M&A is in need of a re-rooting: past research needs to be critically reviewed, and fundamental assumptions revisited. A key issue preventing efforts in the practice and study of M&A from achieving dynamic syntheses has been the disciplinary gulf separating strategy, finance, and human relations schools. The Handbook aims to bridge the hitherto separate disciplines engaged in the study and practice of M&A to provide more meaningful results. Toward this end, the Handbook brings together a set of prominent and emerging scholars and practitioners engaged in the study of M&A to provide thought-provoking, state of the art overviews of M&A through four specific 'lenses' - strategic, financial, socio-cultural, and sectorial approaches. By summarizing key findings in current research and exploring ways in which the differing approaches could and should be 'synthesized', it aims to highlight the key issues facing M&A practitioners and academics at the dawn of the third millennium.

Richard J. Joseph

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