It is amazing how quickly the high school years fly by. As a senior, I view this Amity softball season in a new light. Freshman year was a learning one. I was shy, reserved, and intimidated by the upperclassmen. During every practice and game, I learned about the intricacies of the rules, the strategies of the game, the coaching styles of the Amity staff, and most importantly, the traditions of Amity softball. The team had lofty expectations that year. With senior captain Rachel Foster on the mound, Amity was expected to win the state championship for the fourth year in a row. We were upset in the quarterfinals by Bristol Central. It was a difficult loss, especially for the seniors; their dreams of another state championship abruptly evaporated. I, too, was extremely disappointed, and I...
Many CPA firms use engagement letters containing clauses that seek to minimize their exposure to legal liabilities for audits, reviews, compilations, and other professional services. In September 2006, the AICPA's Professional Ethics Executive Committee (PEEC) issued an exposure draft (ED) to interpret Rule 101 that updated a similar September 2005 exposure draft. In light of the comment letters and other evidence, the PEEC abandoned the exposure draft and, instead, issued Ethics Interpretation 501-8. This interpretation recognized that individual regulators have already adopted rules that restrict the use of certain clauses in audit or other attestation engagements. Mitigating risk through limited liability clauses is a complicated issue for US auditors. The AICPA's issuance of Ethics ...
Many strip centers built in anticipation of now-stalled residential developments are sitting vacant, said Daryl Moore, the bank's executive vice president.
In many ways, managing a property for a real estate fund is just like managing property for any other owner. The real estate fund manager needs to have a clear understanding of the fund's goals and objectives for the property and its ability to provide cash for the property's operations, planned renovations or correction of deferred maintenance. Allocating funding for tenant improvement costs or leasing commission expenses is essential as is having an exit strategy for the property. The fund manager serves as the general partner or managing member of the fund and makes all investment decisions on its behalf. Understanding how real estate funds are structured and how they seek to execute their investment strategies for their investors can help the real estate manager provide excellent se...
For many people approaching the end of their lives -- frail, ill and often suffering from some form of dementia -- the final refuge is a nursing home. In many cases, the care they and younger, disabled patients receive in those homes is satisfactory, sometimes even excellent. Unfortunately, an extensive Journal Sentinel investigation has revealed that too many nursing homes in Wisconsin are failing to properly care for some of society's most vulnerable members. And when that happens, the results can be catastrophic.
By BEN POSTON and RYAN HAGGERTY Jamael A. Robinson joined the angry mob that brutally beat Samuel McClain the day after Christmas 2005.
While many companies have implemented Six Sigma and claim that they have achieved remarkable benefits from their investment, not all Six Sigma implementations yield the positive results promoted by its advocates. Human resource management (HRM) is recognized as a critical factor that influences the adoption of Six Sigma in organizations. Using data collected from 95 manufacturing plants that practice Six Sigma, this study investigates the role of three quality-oriented HRM practices-employee involvement, employee training, and employee performance and recognition-in Six Sigma implementation. Results of this study indicate that the three HRM practices significantly affect the use of Six Sigma methodology. In addition, it is found that Six Sigma role structure (that is, the human infrastr...
Last month's shakeup in the circulation department of the Milwaukee Journal Sentinel comes as newspapers face heightened scrutiny from advertisers and stiffening competition in the battle for customers. The paper's first major change since Elizabeth "Betsy" Brenner took over as publisher in January unfolded on March 17 when Brenner announced that Mark Thomas, formerly senior vice president for circulation; Thomas Pierce, formerly vice president for marketing services; and Deb Jubera, formerly director of consumer marketing and sales, were "no longer with the Journal Sentinel.
Many entrepreneurs are able to manage their businesses within relatively contained and familiar geographical and cultural circles. With a world economy shrinking every day amid a flood of digital information, today's entrepreneur is increasingly confronted with opportunities to consider new ways to secure vendors and recruit customers. Many unfamiliar possibilities emerge. Should the entrepreneur venture beyond "comfortable" surroundings to consider international connections? Specifically, what about China? How practical is this fetching business temptation of larger markets and lower-cost subcontractors? What are the social, trade, financial, and political issues? Should a "China strategy" be a true entrepreneurial offensive, or rather a defensive response to competition? Is this "Chin...
Public employees from street sweepers to school superintendents in the Milwaukee area receive a retirement perk not commonly seen: the ability to cash out unused sick days as straight cash, in one case to the tune of nearly $70,000. A Journal Sentinel review of 67 Milwaukee area municipalities and school districts found that 36 of them allow employees to take cash payouts for unused sick days, subject to a cap.
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