What if there were a way an owner of a private company could: * Sell stock of the company, pay no tax on the proceeds, and still keep control? * Increase the company's working capital and cash flow with no cash expenditure? * Provide employees with equity at no cash outlay on anyone's part? * Make life insurance premiums tax deductible? * Increase productivity, profitability, and company value with no cash outlay? * Allow the corporation to operate in a totally tax-free environment? An ESOP-- Employee Stock Ownership Plan-- does all that and it does it with the sanction and encouragement of the United States Congress. ESOP: The Ultimate Instrument in Succession Planning, Second Edition is a comprehensive yet easy-to-understand guide emphasizing the corporate financial benefits that an employee stock ownership plan can offer as a business financing instrument. Written by noted expert Robert Frisch and updated to include the latest developments, this book explains in clear language ESOPs work and how owners of private corporations can use them as versatile financial tools to achieve their succession planning objectives.

Equity strategies are closely guarded secrets and as such, there is very little written about how investors and corporate can utilise equity vehicles as part of their growth strategies. In this much-needed book, industry expert Juan Ramiraz guides readers through the whole range of equity derivative instruments, showing how they can be applied to a range of equity capital market situations, including hedging, yield enhancement and disposal of strategic stakes, mergers and acquisitions, stock options plan hedging, equity financings, share buybacks and other transactions on treasury shares, bank regulatory capital arbitrage and tax driven situations. The book includes case studies to highlight how equity derivative strategies have been used in real-life situations.

"Principles and Practice of American Politics is a well-balanced reader covering all the major topics of an American Government course." —Blake Jones, Ohio Valley University Combining timeless readings with cutting-edge articles and essays, Principles and Practice of American Politics, Seventh Edition, enriches students’ understanding of the American political system by examining the strategic behavior of key players in U.S. politics. This collection of classic and contemporary readings brings concepts to life by providing students with real examples of how political actors are influenced by the strategies of others and are governed by the Constitution, the law, and institutional rules. Carefully edited by award-winning authors Samuel Kernell and Steven S. Smith, each reading is put into context to help students understand how political actions fall within a major national political forum. New to the Seventh Edition Nine new and updated essays encourage students to reflect on the continuing debates over the polarization of the American electorate and Congress, the role of social media and "fake news" in influencing public views of politicians and issues, the fragile Trump coalition, the efficacy of polling in tracking public opinion, and other issues more relevant than ever in the wake of the 2016 elections. Additional essays challenge students to think more carefully about alternative institutions and political arrangements. The new essays present institutions of majority rule, the nature of racial discrimination, and the proper role of the court as less settled issues that provide students an opportunity to think through (and discuss) their views on the future direction of American civic life. Each selection is artfully framed by Kernell and Smith’s contextual headnotes to make them appropriate for classroom use. Original readings written specifically for the volume give the book a coherent treatment of the performance of U.S. political institutions.

Papers presented at a conference held at the Leonard N. Stern School of Business, New York University, on May 20, 1988, and sponsored by the Salomon Brothers Center for the Study of Financial Institutions. The 1989 edition of this proceedings volume was published by Dow-Jones-Irwin. Academics, legis

Over the last four decades, members of Congress have increasingly embraced media relations as a way to influence national policymaking and politics. In 1977, nearly half of congressional members had no press secretary. Today, media relations is a central component of most congressional offices, and more of that communications effort is directed toward national media, not just the local press. Arguing that members of Congress turn to the media to enhance their formal powers or to compensate for their lack of power, Congress and the Media explains why congressional members go public and when they are likely to succeed in getting coverage. Vinson uses content analysis of national newspaper and television coverage of congressional members over time and members' messages on social media as well as case studies to examine how members in different political circumstances use the media to try to influence policymaking and how this has changed over time. She finds that members' institutional position, the political context, increasing partisan polarization, and journalists' evolving notions of what is newsworthy all affect which congressional members are interested in and successful in gaining media coverage of their messages and what they hope to accomplish by going public. Ultimately, Congress and the Media suggests that going public can be a way for members of Congress to move beyond their institutional powers, but the strategy is not equally available to all members nor effective for all goals.

Too often, in the debate over reproductive rights and technologies, we lose sight of the fundamental emotional and psychological issues that define the experience of pregnancy. Robin Gregg here draws on the words and stories of over thirty women to provide a first- hand perspective on pregnancy in the modern age. In an age where a new advance in reproductive technology occurs seemingly every month, pregnancy has come to be defined by such medical procedures as prenatal screening, amniocentesis, fetal monitoring, induced labor, and cesarean sections. Public policymakers, ethicists, religious figures, and the medical establishment control the debate, drowning out the voices of women who grapple in the most immediate sense with the issues. Even feminist theorists often overlook the nuances and paradoxes of the reproductive revolution as experienced by individual, particular women. The reader follows these thirty women as they speak about whether to become pregnant, and by what means; how to choose a health provider; what meaning they attribute to their pregnancies; and how they navigate their way through the contradictory pressures they face during pregnancy. The intimate nature of Gregg's research, consisting as it does largely of women's pregnancy narratives, lends her book a vibrancy often lacking in academic writing about reproduction.

The family business has a far reaching influence on economies throughout the world. No other type of business has driven economic development in the same way and today, in almost all countries, family businesses including such giants as Ford, Levi Strauss, L'Oréal and Ferrero are the source of more than half of the Gross National Product (GNP) and employment. As a result of their prominence the question of how they are governed, controlled and accounted for is crucial not only for the owning families, but also for the societies in which these companies operate. The Family Business considers: · How to define a family-controlled business and the significance of this form of privately-held enterprise. · Governance systems in the context of the family business. · How a board of outsiders can add value to the typical family business. · How to handle the classical tensions between family and board and between family and management on the other. · How to gain effective and efficient control at the highest level. The answer to these questions and others is given by providing a large number of examples of internationally active family businesses and from the authors teaching and research into this area. Sustainability is the key concern to the family business and this book breaks new ground in showing how they can successfully live on to the next generation.

To understand a business, you have to understand the financial insides of a business organization. Through a focus on accounting transactions, real-world problem-solving, and engaging industry examples, Weygandt Financial Accounting, 11th edition demonstrates how accounting is an exciting field of study and helps connect core financial accounting concepts to students' everyday lives and future careers. Continuing to help students succeed in their introductory financial accounting course for over two decades, this edition brings together the trusted Weygandt, Kimmel, and Kieso reputation with fresh, timely, and accurate updates to help build confidence and engage today's students.

"Making the Supreme Court: The Politics of Appointments 1930--2020 tells the story of 90 years of Supreme Court appointments. It examines what happened, why it happened, the consequences for the Supreme Court, the future of appointments, and the prospects for reform. Based on massive data combined with rich qualitative evidence, Making the Supreme Court employs new theories, cutting-edge technique, and a novel perspective on political institutions. Finally, it provides a sharp lens on the social and political transformations that created a new American politics. It will appeal not only to students of the Supreme Court but to anyone concerned with the origins and future of American politics"--

In this book, experts discuss how German real estate values have remained stable throughout the financial crisis, even though transaction volumes have been very volatile since 2005. Consequently, risk-averse national and international investors have started to invest in virtually all German real estate asset classes. This book tries to answer what has made the German real estate markets more resilient to shocks than many European real estate markets by analyzing the economic, regulatory and demographic environment. In 30 well-structured chapters, experts from both the academic and professional world analyze structural and current issues of German real estate markets. Readers will get a deep understanding of what makes the German real estate market special and where potential opportunities and threats in Europe’s largest real estate market exist.