Employee leasing's legal snares
Article Abstract:
Companies should be wary of the potential legal implications of employee leasing. Several have turned to employee leasing companies to address their operational requirements without shouldering the costs of full-time employees. However, if these employee leasing companies fail to abide by the conditions of the leasing contract, employees may successfully sue and seek damages from the client company instead of the leasing company. Given that leasing arrangements may result in claims, companies should consider the provisions of the Statement of Financial Accounting Standards Nos 5 and 105, which are both relevant to the issue employee leasing. Aside from ensuring that the companies are complying with these standards, auditors should also look into the leasing contract to make sure that their companies are safe from lawsuits.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1997
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Managing workers' compensation costs at Kelly Services
Article Abstract:
Kelly Services Inc found it necessary to take an analytical approach to the problem of rising workers' compensation costs considering that workers' compensation and other payroll-related outlay account for some 75% of sales in the tempory help business. It became clear that the workers' compensation program had to be automated, which led to the development of a new reporting system considerate of the needs of its end users: corporate executives, operational managers and financial managers. The new system provides a framework for analyzing the problem and directs attention of management to critical success factors. Kelly Services has found that a better understanding of the workers' compensation problem could help in controlling costs.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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The budgeting games people play
Article Abstract:
Managers are likely to utilize different methods or 'games' to manage their superior's budgetary leadership style and interpersonal stress related to budgeting. These factors also are associated with various budgetary attitudes. Game play patterns are examined, as well as role style and leadership stress. Results suggest that the following game patterns are correlated with subordinates' attitude toward achieving budgets: DEVIOUS, ECONOMIC, INCREMENTAL, and TIME. A manager with a positive budgetary attitude was found to use the ECONOMIC, TIME, or INCREMENTAL game pattern. This type of individual also avoided the DEVIOUS pattern, had low role stress, and had a superior who demonstrated a punitive leadership style.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1987
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