Abstract
This paper discusses how a Federal Tax Court decision in 1996 opened the door for Subchapter S Corporations to export goods produced in the United States to selected countries through a foreign sales corporation (FSC). It looks at how the court ruling also permitted an individual retirement account (IRA) of a Subchapter S Corporation owner to be the owner of the FSC and how this structure made it possible for individuals to benefit both from export incentive tax reductions through an FSC and tax benefits available through an IRA. It researches various models designed to maximize federal income tax-related benefits and wealth deriving from these developments.

Outline
Introduction
The Subchapter S Corporation IRA/FSC Model
The Subchapter S Corporation Direct Export Model
The Subchapter C Corporation Direct Export Model
The Subchapter C Corporation FSC Subsidiary Model
Postulated Theory and Hypotheses
Analysis of the Two Postulated Hypotheses
Discussion
Conclusion

From the Paper
"Subchapter S Corporations always have had the authority to engage in the export of goods to foreign countries. No special benefits accruing directly from profits on exports, however, were available to the owners of Subchapter S Corporations. Rather, the benefit to the owners of such corporations was the ability of a Subchapter S Corporation to elect to be taxed as individual owners, as opposed to being taxed as a corporation. Thus, the owners of a Subchapter S Corporation making such an election would benefit to the extent that individual tax rates were lower that the applicable corporate tax rate, as well as to the extent that other incentives initiated by government to spur exports led to increased profits on export sales."

Tags:subchapter, S, corporations, foreign, corporation, retirement

Abstract
This paper explains Malkiel's thesis which is long-term planning. The paper discusses how the author asserts the short-term volatility of the market and asserts that forward-thinking, self-guided financial planning can improve anyone's investment portfolio and reap long-term rewards. It points out that Malkiel not only discusses how an individual investor can profit through stock market investments but also through managing Individual Retirement Accounts (IRAs), mortgages, and life insurance.

From the Paper
"According to Burton G Malkiel, in the Preface of his classic investor's guide, A Random Walk Down Wall Street, "the market prices stocks so efficiently that a blindfolded chimpanzee throwing darts at the Wall Street Journal can select a portfolio that performs as well as those managed by the experts," (15). As A Random Walk Down Wall Street has been around since 1973 and Malkiel has continually revised the book according to the changing realities the marketplace, his premise that individual investors can fare far better in the long run by independently buying index funds than by relying on financial professionals to compile mutual funds or offer advice on securities. Because Malkiel's theory is not universally accepted, the author provides ample concession and acknowledges the main points of his critics; he shields such criticisms with ease and aplomb."

Tags:market, place, investment

Abstract
This paper discusses how many American's do not know how to manage their money, due to a lack of education in the stock market. The advantages of Mutual Funds, Money Market Funds, Certificates of Deposit, and Individual Retirement Accounts are analyzed.

Abstract
The paper shows how the duration of imports and the overall current account deficit in the United States (US) affect the US economy in many ways relative to the current account deficit and the terms of trade that support the deficit. The paper discusses how some of these effects on the US economy are readily apparent such as dramatically lower prices on many consumer product goods (CPGs), while other effects are not so apparent.

From the Paper
"The duration of imports and the overall current account deficit in the United States (US) affect the US economy in many ways relative to the current account deficit and the terms of trade that support the deficit. Some of these effects on the US economy are readily apparent such as dramatically lower prices on many consumer product goods (CPGs) while other effects are not so apparent. This research examines several key aspects in which imports affect the US economy in not so apparent ways but influential nonetheless. The first aspect is related to trade theory and..."

Tags:current, account, deficits

Abstract
The paper shows that the zeitgeist can play, and historically has played, a negative role in the development of an individual's pattern of thought. But this paper further argues that mental sickness derived from the zeitgeist must also be attributed to the individual's habit of maintaining himself within his culture's given current zeitgeist. The paper draws on Weiss to conclude that mental self-mastery is as important as the zeitgeist in developing a way of thinking within society.

From the Paper
"The problem of man's individual ability to act in a complex society and exist under a nation state that directs his behavior has been predominant since the Enlightenment. The role of the zeitgeist or the general trend of thinking in a period of time versus man's own freedom to think has been a more recent concern of post-Enlightenment philosophy. A major proponent of individual mental liberty was John Stuart Mill whose treatise "On Liberty" advocates the freedom of man to think what he will think, in addition..."

Tags:Zeitgeist, society, individual, self-mastery

Abstract
This paper deals with the individual, society and technology. In this article, the writer takes the negative view. The writer discusses the view that society is being taken over by technologies and that the individual would be enslaved. The topic of surveillance is also covered in this paper.

From the Paper
"Many films have examined the relationship between the individual, society and the coming communication universe. The most important of these films have been 'Wagging the Dog', 'Simone' and 'The Matrix'. Each of these films demonstrates how communication technologies can be used to shape reality. 'Wagging the Dog' demonstrated how the news media can shape the political realm, 'Simone' showed how a computer generated person could fool everyone into believing that she was a real person and 'The Matrix' suggested that an individual's entire reality could be generated by computers, virtual reality and multimedia technologies."

Tags:individual, society, technology

Abstract
This paper explains that plans currently being discussed to privatize Social Security would allow individuals to redirect between two to four percentage points (out of 6.2) of their payroll tax into personal accounts. The author points out that one of the budget problems in this funding of any privatization plan is administration, the costs of which would rise dramatically in a partially privatized system. The paper concludes that there is no way to analyze the budgetary effect of a partial privatization plan for Social Security because the variables are legion and probably only partially apparent and the problem of predicting the effect of the voluntary retirement plans on the stock market, which in turn affect government income, is overwhelming.

From the Paper
"The Bush plan to partially privatize Social Security calls for what appears at first glance to be a simple shift of funds. If an individual has ten dollars in his wallet and can give eight of it to his banker to keep for his old age and put two of it into some speculative deal-let's say his nephew's Gator Aid-powered car design-then the bank has lost his $2 and along with it, one might assume, the costs of administrating that $2. On the other hand, he also has the opportunity to make millions with that minor investment. Since most of the current proposals would diminish Social Security income by the amount an individual earned in the private portion beyond a poverty-line-linked minimum income, the Social Security administration would save enormously on the successful investors by not having to send any checks. For someone who invested in Mr. Buzzbrain's Political Campaign No-Fail Exit Poll Predictor, however, and lost his or her $2, the Social Security administration would kick in to raise that person's retirement income to a poverty-line-linked minimum income."

Tags:payroll, budgetary, redirect, retirement, stock

Abstract
This paper explains that building successful reward systems, which ultimately keep employees productive and happy, will help organizations survive and prosper. The author points out that job pay structures should be competitive with other similar jobs in the organization and salary increases should be given as merit raises through yearly evaluations. The paper relates that a valued reward is paid time-off, which is earned for time worked a set number of hours per week. The author describes other benefits, such as health and life insurance, retirement funding and a child care flexible spending account, which can be arranged to meet individual employee needs. The paper stresses that employees or individuals seeking employment, as a rule, are looking for job security and promotion. The author underscores the importance of recognition as a benefit need.

From the Paper
"To succeed as a working individual, in today's fast pace life, the need is recognized for improved Employee Service Benefits. These will be obtainable for assistance in child- care, through using an approved child-care facility. The lists of the child-care facilities are on hand and can be obtained through human resources. There is also a flexible spending account available to those who wish. As addressed from Employee Benefits Specialists a flexible spending account will "allow participants to set aside money on a pre-tax basis to pay for qualifying medical and dependent care expenses.""

Tags:productive competitive, employee assistance program, packages recognition

Abstract
The paper addresses the fundamental necessity of earning money to purchase goods and services, but discusses how employment also provides other benefits, which accounts for the reason that many people work more than they need to and after they could retire. The paper explains how employment is often a component of the individual's sense of purpose, self-esteem, community respect and social relationships.

Outline:
Employment in Modern Society
The Primary Benefit of Employment in Modern Society
The Self-Esteem Benefit of Employment
The Community Respect Benefit of Employment
The Small-Scale Social Benefits of Employment
Conclusion

From the Paper
"Despite the fact that employment is a necessary obligation for most people for practical reasons, it also fulfills various psychological needs such as the feeling that one has a purpose in life. In that regard, contemporary psychologists suggest that there is a strong link between employment success and satisfaction and healthy psychological perspectives over the long term (Gerrig & Zimbardo, 2005). The fact that many people continue to work after retirement from their primary occupation and the fact that many people continue to work even after accumulating enough money for all of their future needs are both consistent with that suggestion. In that respect, the need to feel that life has a purpose is another reason that employment is beneficial to the individual and one of the results of employment is increased self-fulfillment and general satisfaction in life (Gerrig & Zimbardo, 2005)."

Tags:currency, self-esteem, identity, community, respect

Abstract
This paper takes a look at corporate bonds and preferred stocks, defining both types of investments, how they differ and their strengths and weaknesses. The paper examines and explains the many factors that must be considered before one can wisely make a decision regarding an investment in corporate bonds and preferred stocks, but suggests that both bonds and preferred stocks are considered relatively safe investments and provide slow, steady growth for investors. Next, the paper describes common stocks and how they work as an investment as well as the advantages and disadvantages of this type of investment. Finally, the paper takes a look at the accounts receivable and inventory aspects of financial management and explains their importance to both the management process and to investors.

Table of Contents
Common Stocks
Accounts Receivable and Inventory

From the Paper
"Preferred stocks, a class of a company's equity, are cheaper to buy and more liquid than corporate bonds. Companies issuing preferred stocks often yield 8 percent or more. Preferred stocks are closer in kin to bonds than to common stocks. They pay a fixed dividend, their price tends to stay near their par value and they usually have no voting rights. They are called preferred stocks because they stand in line ahead of common shares when it's time to pay out dividends or liquidate the company. However, preferred stockholders do not get their dividends until the bondholders have been paid. Because of this, preferred stocks are slightly more risky than bonds issued by the same company; the stockholder is paid a little extra for assuming that risk. Large corporations and banks encourage preferred stocks."

Tags:competing, stockholders, offering, better, management, added, value, own, individual, mutual, funds, personal, holdings, retirement, plans, account, fortune, 500, shares, corporate, purpose