The Social Skill Preferences Of Tax Professionals In CPA Firms: A FIRO-B Analysis

The social interaction preferences of tax professionals working in U.S. accounting firms are analyzed and compared with other public accounting firm personnel. Social skill preferences are analyzed using the FIRO-B methodology which has been widely validated and applied to accounting professionals. Considering the high cost of turnover and the nominal cost of using the FIRO-B instrument, it makes sense for businesses and educational institutions to use FIRO-B analysis as an aid in counseling, training, and assisting individuals entering the accounting profession. The findings of this study indicate that tax professionals have significantly higher social interaction preferences than other accounting professionals employed in public accounting. This makes sense in light of the demands put on tax accountants to work with a wide range of other professionals within, and external to, the firm

The Truthsayer and The Court: Expert Testimony on Credibility

The purpose of this Article is to analyze the admissibility of expert testimony on credibility. State v. Woodburn serves as a lens to focus on the broader issues. The primary issue is an examination of expert testimony on credibility in light of the Federal Rules of Evidence and their progeny. The Rules of Evidence mandate admission or exclusion of expert testimony based on certain criteria. How are these criteria applied to expert testimony on credibility? How should they be applied? The surprising survivability of other criteria discarded by the Rules is also considered

CREDIBILITY: A FAIR SUBJECT FOR EXPERT TESTIMONY?

This article explores the ways in which experts can assist the jury to assess the credibility of other witnesses and suggests analytical approaches to such expert testimony. The article argues that the courts should be more receptive to expert testimony bearing on witness credibility and engage in a more nuanced consideration of the role played by proffered expert testimony and how the role of the evidence affects its admissibility. Doing so should lead the courts to embrace the promise of the modern rules of evidence and permit experts to assist juries as they assess credibility

Alter ego, state of the art on user profiling: an overview of the most relevant organisational and behavioural aspects regarding User Profiling.

This report gives an overview of the most relevant organisational and\ud behavioural aspects regarding user profiling. It discusses not only the\ud most important aims of user profiling from both an organisation’s as\ud well as a user’s perspective, it will also discuss organisational motives\ud and barriers for user profiling and the most important conditions for\ud the success of user profiling. Finally recommendations are made and\ud suggestions for further research are given

Innovative entrepreneurship

The textbook is prepared by a team of authors who are participants of the international TEMPUS Project «ICo-op». The textbook contains materials for studying of key components of modern innovative entrepreneurship: organization forms of innovative enterprise, methods to HR management and practical applications of creative thinking, forms and strategy of bussines – planning, innovation management in enterprise, management & protection of intellectual property and formation of the risk management approaches. For students and teachers of Universities and for entrepreneurs-innovators

Resistance Is Not Futile:Harnessing the Power of Counter-Offensive Tactics in Legal Persuasion

A core competency for people working in law or business is the ability to influence and persuade: People need to become expert at getting others to agree, to go along, and to give in. The potential “targets” of one’s influence throughout a given workday are seemingly endless and include clients and customers, co-counsel, opposing counsel, supervisors, direct reports, contractors, subcontractors, consultants, secretaries, judges, juries, witnesses, police officers, court personnel, and others. Moreover, that influence is largely exerted through words spoken and behaviors exhibited within the context of a negotiation. And yet, leading academics have argued that the vast majority of academic writing on negotiation has ignored the element of interpersonal influence. This Article was written to help correct this glaring omission.This Article underscores the notion that throughout each day, people move rapidly and fluently between the roles of persuasion “agent” (that is, one who attempts to persuade others) and persuasion “target” (that is, one whom others attempt to persuade). If an “agent” party is attempting to persuade, the receiving or “target” party must understand the various tactics, strategies, and techniques being employed in those attempts, as well as ways to resist and defend against them. This Article provides this knowledge and understanding so that all parties, whether agents or targets, can be more effective negotiators. Those who are not aware that these techniques exist and who cannot recognize them and resist them place themselves (and their clients) at a clear disadvantage with respect to negotiation outcomes and final settlement results. It is only by recognizing and responding to various strategies and techniques of influence and persuasion that negotiators can begin to resist their powers and nullify their impacts