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Abstract This article examines increases in eastern hardwood sawtimber volume by species group and species, the utilization of sawtimber by species groups and important eastern species, the utilization of sawtimber [...]

Abstract Three harvesting systems of chainsaw/cable skidder, feller-buncher/grapple skidder, and harvester/forwarder were simulated in harvesting three hardwood stands 30 to 50 years old in central Appalachia. Stands were generated by [...]

Renewable energy sources--including wind, solar, biomass, and geothermal power--have assumed an important part of the energy portfolios of Northwest utilities. Why is this not surprising? Public support for renewable energy [...]

The financial reporting practices of Hong Kong's charitable institutions were examined using a random sample of 91 annual reports. The findings show that 93% of the charities surveyed presented a balance sheet, 74.7% disclosed accounting policies, and 74% reported using the accrual accounting method. Thirty-five percent employed one of the Big Six accounting firms as external auditor, and 26% recognized depreciation in their financial statements. Only 5.5% submitted a cash flow statement.

A study was conducted to identify tax areas where accountants are most likely to be slapped with a lawsuit. Data were culled from 128 claims from an insurance carrier that sold accountants malpractice insurance between 1986 and 1993. Findings revealed that legal action tended to emerge in such areas as estate returns (11.7%), partnership returns (11.7%), state returns (9.4%), late filings (8.6%), personal residence (7.8%) and qualified plans (7.8%). Other hot spots are tax shelters (7%), divorce (6.3%), S corporations (5.5%), 1031 exchanges (4.7%) and alternative minimum tax (4.7%). Corporate liquidations and services for lawyers and athletes were also found to be problematic. Because the threat of malpractice suits remains real, accountants must always upgrade their knowledge of tax laws.

Summary This article analyzes the importance of changes in the at-will rule of employment law to hospital and other health care employers. A survey of wrongful termination cases brought against [...]

Modular Controllers for Future Engines U.S. AUTOMAKERS ARE UNDER intense pressure from two quarters. On the one hand, the Federal government continues to issue more stringent fuel-consumption and emissions standards. [...]

A study of claims against accountants for malpractice was conducted to ascertain the tax practice areas where accountants are most likely to face malpractice claims. The research entailed 156 claims from insurance companies insuring small- to medium-sized certified public accounting firms. The most common areas of claims were tax shelters, qualified plans, and partnership returns. Thirty of the claims were for tax shelters or investment advice and the average settlement was $72,364. Eleven of the claims were for qualified plans, mainly involving pension or profit sharing problems, and the average settlement was $10,543. Eleven claims concerned partnership returns, mainly regarding percentage allocations, with an average settlement of $3,685. Twenty of the claims apparently were the result of dubious ethical practices. Research reveals that CPAs can be sued for just about any cause.

Owning an insurance agency without having in place nonpiracy agreements with the producers is like renting an insurance agency. Building an insurance agency is about building a book of business, [...]

There are several types of fraud which take place in the property sector, and while investigating fraud can be complex and difficult, there are some common sense ways of trying to prevent fraud taking place. Fraud within the property sector may include mortgage frauds; conflict of interest; kick-backs; expenses fiddling; and over-certification of service charges. A company's fraud investigation strategy will depend on the firm's priorities: for example making an example of the offender, or recovering losses.

Mechanical variable speed drives continue to evolve with the development of new state-of-the-art materials and components. These drives are popular among maintenance personnel since they are easy to operate and repair. They are also very reliable and able to tolerate load fluctuations, shocks and machine vibrations. There are four types of mechanical variable speed drives and each offers unique advantages for different applications. These include belt drives, chain drives, woodblock belt drives and traction drives., Four types of drives offer a variety of performance options to fit most applications A wide variety of variable speed drives are found in a typical manufacturing plant. High-tech versions [...]

Synchronous belt drives operate on the tooth grip principle. The belt resembles a flat belt with evenly spaced teeth on the inside surface. Molded belt teeth are designed to make [...]

* Type of business: Securities data processing firm * Year established: More than 35 years ago * Number of employees: 550, with offices in New York and San Francisco Mike [...]

For the second time in three years, The Business Journal Serving Greater Milwaukee has been recognized for financial news reporting by Northwestern University's Medill School of Journalism and Strong Funds [...]

A new face has joined The Business Journal fold of columnists -- but one that's familiar to many Milwaukee-area readers. Beginning with this issue, Joan Lloyd will write a weekly [...]

The former corporate headquarters of Wisconsin Lift Truck Corp. in Brookfield has been sold and is being leased to Hein Electric Supply Co. as its new headquarters and distribution center. [...]

Dick Richards originally planned to own and operate a number of midsize hotels throughout the state. Then he moved his family to Waukesha in 1978, took ownership of a previously [...]

Just one more reason not to take investment advice from journalists. Forbes magazine, in its Aug. 21 edition, takes a slap at Menomonee Falls department store retailer Kohl's Corp. in [...]

Wisconsin Investments L.L.C., a subsidiary of NAI MLG Commercial Inc., has purchased the 3077 Building at 3077 N. Mayfair Road in Wauwatosa for $3.35 million. The 45,000-square-foot office building was [...]

Milwaukee author M. Eileen Wright won the 1999 Writer's Digest National Self-Published Book Fiction Award for her novel, 'The Captain's Wife: A Story of the Great Lakes.' The book was [...]

Three Milwaukee companies were awarded $134,200 in Minority Business Development Funds from the state Department of Commerce. * Associated Construction Services Inc. will act as general contractor in the repair, [...]

Local Initiatives Support Corp., Milwaukee, is accepting nominations for the second annual Milwaukee Awards for Neighborhood Development Innovation, or MANDI. MANDI honors individuals and groups that are helping to bring [...]

Fasten your seat belts and put your seat in an upright position. After a decade aloft, the economy may be headed for Federal Reserve chairman Alan Greenspan's long planned soft [...]

How do you teach people to seek and use information in the digital age? This and other issues facing teachers, teacher educators and administrators will be addressed at a July [...]

A Milwaukee-area professional group formed to foster and support technology entrepreneurs has hatched a business plan competition that it hopes will help fledgling technology companies take wing. In addition to [...]

Grab the buttered popcorn and head for the ATM. Wells Fargo & Co., parent company of Norwest Bank Wisconsin, raised the curtain May 2 on its latest feature: automated teller [...]

Wisconsin hitches its future to biotechnology In January Gov. Tommy Thompson stood in the Assembly chambers of the state Legislature grasping a test tube containing a sample of human genetic [...]

State Rep. Pedro Colon slides into a green vinyl booth at Cielito Undo restaurant -- his unofficial 'home office' in the Walker's Point neighborhood -- where the freshman Democrat holds [...]

Kirsten Potter arrives for her interview in 'the Hub,' a lounge deep inside the labyrinthine Patty & Jay Baker Theater Complex. A good 30 minutes late, she hurries in, a [...]

The term 3D printing might conjure up images of new prototypes and high tech equipment, innovations of the future some may say. However, the technology is established and, incredibly, the [...]

Metering and allocation of the oil and gas industry is more complicated than ever. Production flows are no longer straightforward. Instead, various streams made up of differing mixes of oil, [...]

The Governmental Accounting Standards Board (GASB) proposal to apply accrual accounting to government funds is accepted by most of the respondents to its discussion memorandum detailing the proposed change. Three alternative accounting measurements were proposed in the discussion memorandum: flow of current financial resources; flow of total financial resources; and flow of economic resource. Of the respondents to the GASB memorandum, 30% favored economic resources, 30% favored total financial resources; and 38% favored flow of current financial resources. The GASB chose the flow of financial resources measurement as a basis for accrual accounting. The GASB's proposed rules are controversial because many state and city financial officers believe that the rules will have a negative impact on their entities' financial statements leading to the immediate expensing of a number of previously deferred costs.

The Federal Communications Commission (FCC) in March released 'Connecting America: The National Broadband Plan.' The plan lays out a 10-year road map for government action to achieve goals that include: [...]

Issue When employees leave their job they may be tempted to take information they used during their employment to their new employer. Is this something that everyone accepts is part [...]