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1. |
Record Nr. |
UNINA9910678113303321 |
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Autore |
Miller Scott D. <1949-> |
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Titolo |
ESOPs : savvy strategy for tax management, succession, and continuity / / Scott D. Miller |
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Pubbl/distr/stampa |
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New York, NY : , : American Institute of Certified Public Accountants, , [2012] |
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©2012 |
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ISBN |
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1-119-44938-3 |
1-937350-54-1 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (1 volume) : illustrations |
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Soggetti |
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Employee stock options |
Employee stock options - Taxation - United States |
Employee ownership - Taxation - Law and legislation - United States |
Stock options - Accounting |
Retirement - Planning |
Baby boom generation - Retirement - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references. |
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Sommario/riassunto |
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Changing demographics, impending changes in taxation, and challenging economic conditions have made ESOPs a creative strategy to ensure organization survival and success. This publication defines issues that must be fully considered before installing an ESOP, and highlights the common attributes of successful installations. Use this book to chart a course through succession issues and transition ownership issues with a minimum impact to financial results. The book offers you practical strategies to deal with current economic realities and taxation challenges, including the following: Increasing tax rates in the near future will make ESOPs a tax efficient option for business owners. In recessionary times ESOPs control the succession process versus letting probate and inheritance taxes jeopardize the survival of their organization. Financing for almost any business transaction is difficult; ESOPs are very seller finance friendly. ESOPs |
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represent an effective exit vehicle for Baby Boomer owners. |
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2. |
Record Nr. |
UNINA9910783715203321 |
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Autore |
Palmer Joy <1951, > |
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Titolo |
Geography in the early years / / Joy A. Palmer and Joanna C. Birch |
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Pubbl/distr/stampa |
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London ; ; New York, N.Y. : , : RoutledgeFalmer, , 2004 |
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ISBN |
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1-134-36011-8 |
1-134-36012-6 |
1-280-06373-4 |
9786610063734 |
0-203-24073-1 |
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Edizione |
[2nd ed.] |
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Descrizione fisica |
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1 online resource (229 p.) |
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Collana |
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Teaching and learning in the early years |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Geography - Study and teaching (Elementary) |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. [209]-212) and indexes. |
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Nota di contenuto |
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Preliminaries; Contents; The authors; Editor's preface; Acknowledgements; 1 The young child in the geographical world; 2 Geographical and environmental education; 3 Policy planning and organisation; 4 Policy into practice; 5 Training and professional development; 6 Resources; Postscript; References; Name index; Subject index |
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Sommario/riassunto |
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This completely revised and updated second edition of Geography in the Early Years presents a lively and comprehensive overview of teaching and learning in geography.Theoretical aspects of early years teaching in geography are complemented by up-to-date research findings and illustrated with discussion, a wealth of case studies, and suggestions for the development and implementation of sound geographical work in practice.In a practitioner-friendly style, this book provides:an examination of the essence of geography in terms of children's conceptions of the |
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3. |
Record Nr. |
UNINA9910557421703321 |
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Autore |
Scarfone Antonio M |
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Titolo |
Entropy and Non-Equilibrium Statistical Mechanics |
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Pubbl/distr/stampa |
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Basel, Switzerland, : MDPI - Multidisciplinary Digital Publishing Institute, 2020 |
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Descrizione fisica |
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1 online resource (116 p.) |
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Soggetti |
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History of engineering and technology |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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Nonequilibrium statistical mechanics has a long history featuring diverse aspects. It has been a major research field in physics and will remain so in the future. Even regarding the concept of entropy, there exists a longstanding problem concerning its definition for a system in a state far from equilibrium. In this Special Issue, we offered the possibility to discuss and present up-to-date problems that were not necessarily restricted to statistical mechanics. Theoretical and experimental papers are both presented, in addition to unifying research works. As the entropy itself is the central element of nonequilibrium processes, papers discuss various formulations of the second law and its consequences. In this Special Issue, recent progress in kinetic approaches to hydrodynamics, rational extended thermodynamics, entropy in a strongly nonequilibrium stationary state, and related topics are reported as both review articles as well as original research works. |
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