The Hindu Business Line : Monday, September 25, 2006

ACCOUNTING STANDARDS
Measuring post-employment benefit obligation under AS-15
A settlement occurs when an enterprise enters into a transaction that eliminates all further obligations for part or all of the benefits provided under a defined benefit plan More

TAXATION
A closer look at terminal handling charges?
Terminal handling charges (THCs) are primarily levied on export cargo. It was clarified in these columns that THCs will fall under cargo-handling services which, in my opinion, is also the correct head. If this is the appropriate head under ... More

TECHNICAL ANALYSIS
Fundamentals of technical analysis
In the stock market arena, every bit of knowledge, information has to be utilised More

MANAGEMENT
Treat colleagues with respect
Mr Marshall Fitz is Director of Advocacy for the American Immigration Lawyers Association (AILA) Washington, DC. He is a graduate of the University of Virginia, School of Law where he served on the Virginia Law Review. Here's his take on ... More

EDUCATION
Govt plan to set up IIITs
Responses to Sticklish Issues dated September 18 More

RURAL DEVELOPMENT
1 lakh rural computer kiosks planned
Blog at http://SticklishIssues.blogspot.com

EVENTS
Just Do IT
A.Manohar - Business Analyst - Global Analytics - manohar at global - analytics.com, Abhishek Nalwaya - a_nalwaya at rediffmail.com, Ammini John - amini_john at yahoo.com, Anil Yadav - anil_150187 at rediffmail.com, Ashish Kumar - Mumbai - ... More

INCOME TAX
Is money paid on compassionate grounds tax-exempt?
An employee resigns due to ill health and the employer pays him a lumpsum on compassionate grounds. Is this taxable? P.V. Gopi Ramanan, Hyderabad Unfortunately, there is no exemption available. He may, however, apply for spreading of ... More

ECONOMIC OFFENCES
What does a company do when it suspects someone is leaking its boardroom secrets?
Story so far: A visit to the neighbourhood bookshop has me pondering about how mergers and acquisitions can turn a company's culture on its head. Can a culture clash between the acquirer and the target company account for many failures, ... More

BOOKS
Redefine achievement
Kate Tebbett's Management of Cerebral Palsy, from Sage (www.indiasage.com) is special in more ways than one. It is the first publication documenting the work at Vidya Sagar (formerly Spastics Society of India, Chennai). Also, it ... More

Truth in 5 minutes or less
Clue 37 titled `Tricky Dicky' appears in a chapter titled `General indications of deceit,' and it says that whenever someone makes a point of telling you what they're not doing, you can be sure it's exactly what they are doing. Another clue is ... More

Time is `gold dust'
Traditional management skills are becoming outmoded. Thus declares Esther Cameron in the third edition of Facilitation Made Easy, from Kogan Page (www.vivagroupindia.com). "Until recently, managers have been encouraged to run ... More

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Fundamentals of technical analysis

A closer look at terminal handling charges?

Looking back
Sep. 17-Sep. 23
Valuation of stocks — a tightrope walk

The opportunity cost

How to manage the clash of cultures after an M&A?