State and Local Tax Revenues

State and Local Tax Revenues By John Meara The Tax Foundation recently issued a report summarizing the sources of state and local tax revenues.  In For 2010 for the total United States, 35% of the state and local revenue came from property taxes and 34% came from sales and gross receipt taxes.  The report shows [...]

By |2016-03-16T12:05:37-06:00March 16th, 2016|General, Tax|Comments Off on State and Local Tax Revenues

SEC Adopts New Rules Allowing Smaller Companies’ Access to Capital

The Securities and Exchange Commission (SEC) adopted final rules to enable smaller companies access to capital. The new rules were mandated by Title IV of the Jumpstart Our Business Startups (JOBS) Act and expand Regulation A, an existing exemption from registration for smaller issuers of securities. The updated exemption will allow smaller companies to offer [...]

By |2015-12-02T16:04:08-06:00December 2nd, 2015|Audit, General|Comments Off on SEC Adopts New Rules Allowing Smaller Companies’ Access to Capital

SEC Adopts New Rules Allowing Smaller Companies’ Access to Capital

The Securities and Exchange Commission (SEC) adopted final rules to enable smaller companies access to capital. The new rules were mandated by Title IV of the Jumpstart Our Business Startups (JOBS) Act and expand Regulation A, an existing exemption from registration for smaller issuers of securities. The updated exemption will allow smaller companies to offer [...]

By |2015-03-27T15:20:47-06:00March 27th, 2015|General|Comments Off on SEC Adopts New Rules Allowing Smaller Companies’ Access to Capital

Definition of Experience / Brain Drain From Baby Boomers Retirement……….

From Today’s, February 20, 2015, Armada Executive Intelligence Brief……. "We have told the story many times about the average ship captain in the Navy. He/she can wake from a dead sleep knowing that something on the ship is different. A different pitch, speed, or sound can wake that officer from a deep sleep because something is different. [...]

By |2015-02-20T11:28:24-06:00February 20th, 2015|General|Comments Off on Definition of Experience / Brain Drain From Baby Boomers Retirement……….

Loss Aversion and Mental Accounting

Public companies make earnings announcements every quarter.  Over the years, there have been several academic studies that look at companies’ discretionary ability to avoid announcing earnings decreases and losses.  Some of these studies show how a plot of earnings per share, or a plot of the change in earnings per share, shows a sharp discontinuity [...]

By |2014-06-30T10:36:28-06:00June 30th, 2014|General|Comments Off on Loss Aversion and Mental Accounting
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