TQM in the classroom

Article Abstract:

An increasing number of colleges and universities have started to integrate total quality management (TQM) philosophies to their curricula. In an academic setting, TQM serves to steadily improve students' performance by helping them comprehend, cope with and influence their environment. When applying TQM, students must be considered as customers whose opinions, needs, aims and suggestions must be heard by the faculty in order to satisfy them. The opinions of business leaders must also be heard before corresponding changes in departmental policy and the curriculum can be made. Team work and active involvement by the personnel must be achieved when making curriculum and operating decisions. Lastly, evaluations of decisions reached must focus on their long-term effects. Implementing TQM policies not only improve the quality of education but also enhance departmental operations.

Colleges and universities, Management, Usage, Universities and colleges, College administration, Total quality management

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Valuing deferred tax assets under SFAS 109

Article Abstract:

Management accountants should consider several factors when applying the valuation allowance requirement for deferred tax assets embodied under the Statement of Financial Accounting Standards 109, 'Accounting for Income Taxes.' They should take into consideration positive and negative evidences which establish the criteria in which the valuation allowance decision is made because the realization of net deferred tax assets is dependent on the sources of taxable income. Unlike negative evidence, positive evidence supports the possibility that deferred tax assets will be made and diminishes the need for a valuation allowance. Some sources of taxable income include a company's earnings history, contracts and sales, and appreciated assets.

Public Finance Activities, Tax Management, Tax Deductions & Exemptions, Corporate Income Taxes, Standards, Tax accounting, Tax deductions, Tax auditing, Tax audits, Basis (Taxation), Managerial accounting, Deferred tax (Accounting)

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