Common wisdom suggests that in planning for the tax bill for a long term capital gain using a flat 15% rate for the estimated federal tax liability is sufficient. The authors examine and illustrate that the interaction between the alternative minimum tax (AMT), the level of ordinary income, and...

Presents an outline of a highly‐tailored management development process for the entire marketing group of Lloyds Bank’s Insurance Services Division (LBIS) in which learning projects were a key feature. Discusses objectives of the projects for the directors, middle managers and junior...

This paper describes the testing of a management process for the design and development of performance measurement systems in seven small and medium sized manufacturing companies. The paper outlines and develops the criteria used for evaluating the process and describes the methodology applied...