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Productivity boost: treating employees as independent contractors

Article Abstract:

Northwest Forest Operations (NWFO) Division of ITT Rayonier Inc has converted from a standard unionized employee work force to one in which work is performed by contract work groups known as PODs. A POD is a group of company employees that contracts with NWFO for a specific job under set conditions and wages. The basic rules are: a POD has the right of first refusal on NWFO contracts; union agreements are maintained; and contract settlements are made monthly, providing payments based on revenues generated and costs incurred. The POD, like any independent contractor, provides virtually everything, except, for example, equipment, which it rents from the company. In most cases, POD settlements show an excess of revenues to costs. Logging costs have been reduced 20%. Other costs such as maintenance, road construction, and transportation are also down. Productivity is up, with 50% fewer workers.

Management, Work groups, Teamwork (Workplace), Labor relations, Forest products industry, ITT Rayonier Inc.

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How the new tax law affects individuals

Article Abstract:

The Tax Reform Act of 1986 will reduce the maximum marginal tax rate to 28 percent for individuals. This and other provisions of the law will reduce individual taxes paid by Americans by $120 billion between 1987 and 1991. Beginning in 1988, there will only be two individual tax rates, 15 and 28 percent. The 28 percent rate will apply to: couples filing joint returns whose taxable income is more than $29,750, heads of households whose income is more than $23,900, singles who earn more than $17,850, and married people filing separately whose income exceeds $14,875. Beginning in 1987, the two-earner deduction will be repealed, and the earned income credit will increase from 11 percent to 14 percent of the first $5,714 earned. Income averaging to reduce taxes will not be permitted after 1986. Other aspects of the tax reform's effects on individuals are discussed and explained.

United States, Analysis, Laws, regulations and rules, Tax reform, Income tax

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How Motivation Affects Accountants' Productivity and Turnover

Article Abstract:

High accountant turnover is a perpetual problem for personnel managers. A survey was done in twenty-three midwestern accounting offices with data received from almost a thousand accountants. Turnover is strongly correlated with work motivation. Improving attitudes must be geared to the specific level of responsibility the accountant is at. Tables are included.

Accounting

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