Should human resources be reflected on the balance sheet?

Article Abstract:

The true value of a business cannot be determined merely by adding the values of each of the individual elements; for this reason, accountants should make an effort to include human resource valuations in financial statements. Accountants have spent much time debating whether people are assets and, if so, how to measure their value. It is argued that if humans are assets, the historical cost method does not entirely reflect the true value of human resources, and that the present value of future benefits afforded by human resources should be included in an integrated analysis of a firm's value.

Evaluation, Comparative analysis, Financial statements, Human capital, Cost accounting

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Professionals should plan to avoid lawsuits

Article Abstract:

The number of lawsuits filed against financial services professionals is increasing, but professionals can take steps to avoid litigation. The ways in which firms can avoid lawsuits include concentrating on their area of expertise, avoiding conflicts of interest, and obtaining professional liability insurance coverage. Firms can also develop policies regarding disclosures to clients, office procedures, required educational levels, and client complaint processing.

Security brokers and dealers, Laws, regulations and rules, Financial services industry, Financial services, Stockbrokers, Prevention, Actions and defenses, Litigation

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Applying business methods and techniques: the case of the misaligned merger

Article Abstract:

Acquisitions and mergers have always entailed risks, as evidenced by the examination of personnel management concerns when two service industry firms merge. In the services area, it is often difficult to estimate the value of intangible assets being purchased, or to identify the valuable assets following a merger.

Human resource management, Mergers, acquisitions and divestments, Acquisitions and mergers, Services industry, Service industries, column

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