Tax Advantages of Leasing Property of Your Corporation

Article Abstract:

A description of sale-leaseback devices and their tax and nontax benefits suggests comparison studying prior to purchase of property. For high-bracket taxpayers it could be more advantageous to make a loan to the corporation. A detailed analysis of the Internal Revenue Service's (IRS) interpretation of related taxpayers is presented because when buyer and seller are not related profit can qualify for capital gain treatment. Rents must be reasonable or the IRS can reallocate income. Rents must be fully paid during the current tax year or within two and one half months of its completion to remain deductible if the accrual basis is used. The IRS also carefully examines trust-leasebacks.

Taxation, Leases

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New evidence in the generic strategy and business performance debate: a research note

Article Abstract:

Research into the links between business strategy and business performance has still failed to produce any widely accepted conclusions. However, it is possible to identify a number of significant trends. Companies which try to combine different business strategies in a haphazard way often tend to perform at a significantly lower level than companies which adopt viable strategies. In contrast, those which combine different business strategies in a controlled way can significantly boost their performance.

Management-Goal Setting, Methods, Management, Managers, Goal setting

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Is strategy strategic? Impact of total quality management on strategy

Article Abstract:

The advent of total quality management (TQM) has spawned a change in the traditional strategic role of top eexecutives. Instead of the leader setting unique strategies, high-level numerical goals and monitoring performance vis-a-vis goals, he should ensure and facilitate the making of good decisions. The vigorous exercise of strategic leadership in a TQM environment requires facilitating implementation of good decisions by subordinates in company-wide total quality improvement.

Evaluation, Total quality management

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