Managing information as an asset

Article Abstract:

Information asset management (IAM) is a new technique for a total approach to information needs, assets, and expenses. IAM is a response to a dilemma faced by many organizations: information needs and costs that grow daily, despite having more data and supportive technology available to meet them. IAM entails making sure that managers and executives know that their goals drive information users' needs. Management must commit itself to reviewing and assessing the organization's current information management practices. An IAM process can then be used to analyze review findings, followed by recommendations for action and preparation of a management report. IAM fosters a cost-effective, organizationally based management process for information useful in goal-setting, planning, assessments of organizational effectiveness, and assignment of responsibilities.

Associations, institutions, etc., Associations, Management research

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How the AMT affect corporate decisions

Article Abstract:

The Tax Reform Act of 1986 created the alternative minimum tax (AMT) which determines alternative minimum taxable income. The book-income adjustment, equal to 50% of the amount by which adjusted net book-income exceeds alternative minimum taxable income before the book-income and net operating loss adjustments, is the most negative aspect of the new law. Now all permanent differences that lead to accounting income higher than taxable income will be potentially subject to the AMT because of the book-income adjustment. Book-tax differences that are considered temporary have also changed. The book-income adjustment requires a re-examination of the numerous accounting policies in which flexibility exists under generally acceptable accounting rules.

Tax administration and procedure, Tax administration, Minimum tax

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