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A Survey of Tax Issues Affecting Software Developers and Users

Article Abstract:

The survey contends that United States tax policies discourage the software industry development essential to preservation of America's worldwide leadership role in computer technology. Problem areas identified are: Section 174 and research and development credit status, software development expense deduction, software user's ability to deduct acquisition costs, investment tax credit, the tangible versus intangible property issue, foreign taxes, personal holding status and collapsible corporation regulations. In the state tax arena there is poor uniformity in treatment of software companies, especially regarding sales and use taxes. The federal and state tax law has not progressed as rapidly as computer technology. The survey concludes that because of the value of the software industry, the United States tax system should not impede it.

Software, Taxation

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A multidimensional model of client success when engaging external consultants

Article Abstract:

Many relationships between clients and external consultants fail because both parties do not recognize the true objectives of the clients for the project and how to monitor progress toward such goals. A measurement model is developed for assessing client success in their engagements with external consultants. The three principal areas of assessment are the consultant's recommendations, client learning and consultant performance. A series of case studies and a subsequent survey of clients and consultants are performed. Validation of the model constructs reveals the six distinct and individually critical dimensions of engagement success. Clients and consultants are advised to look into these dimensions during pre-engagement proposal and selection processes, and post-engagement evaluation of outcomes.

Research, Client development

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Why high EQ matters for consultants and developers

Article Abstract:

There is increasing interest in Emotional Intelligence (EQ). The importance of the concept of EQ seems to have reached a peak, and this is important to developers and consultants, whose clients are requesting help with emotional blocks. Developers and consultants are likely to gain greater awareness of themselves as they help others, and their work should benefit from this.

Analysis, Practice, Emotional maturity

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