Colliding Worlds: Asteroid research and the legitimization of war in space

Accepted versio

How To Determine The Optimal Write-Off Strategy For Depreciable Three- and Five-Year Property

Selecting the most advantageous depreciation method for tax purposes is contingent upon compliance cost

Book Review: The Manager's Guide To Total Quality

Book Review:  The Manager's Guide To Total Quality, by Tom Tere

Non-Deductible IRAs And Intermediate Holding Periods

This note examines the feasibility of using the non-deductible IRA with 10 percent early withdrawal penalty tax as an intermediate-term investment vehicle. In todays market, individuals who do not expect o be in a lower tax bracket when they withdraw funds should consider this use of the non-deductible IRA only if they place common stock in their IRA. Individuals who expect to be in a lower tax bracket often can effectively use this strategy whether they invest in bonds or stock. The attractiveness of this strategy is greatly enhanced if we return to a higher inflationary (and returns) environment and/or if marginal tax rates are increased

A Study Of The Effects Of Macroeconomic Policy Variables On The Rate Of Business Failure In The United States

Government economic stabilization policies are a major cause of business failure

Pacioli 2000: A Systems Review

Pacioli 2000 is a recent entry into the Accounting Information System market.  Designed with the small business in mind, Pacioli 2000 is flexible, complete, and fairly easy to use.  Pacioli 2000 costs less than $50.00, yet it has features often only found in Accounting Information Systems costing as much as$1,000

Evolution Of The Millennium Bug In Accounting Based Systems

The year 2000 problem has serious consequences for accountants today and will continue to impact accounting based systems for several years to come.  Year 2000 problems will potentially disrupt calculations of all kinds.  The problem is not limited to just software, but extends to computer hardware and, in fact, any device that uses a microprocessor with date fields such as computerized cash registers and network routers.  Accountants need to protect themselves and their clients from year 2000 related systems crashes.  This article provides an overview of what the year 2000 problem is and provides some recommendations for dealing with it.  In general, all businesses (clients, CPA firms, and software venders) should get a written statement confirming year 2000 compliance from the maker of any device they use, sell, or suppor