Competitive Success: How Branding Adds Value explains how companies can realize substantial competitive advantages and gains in financial and perceptive value if they develop a brand-centric philosophy. It describes the latest brand frameworks, emphasizing their practical applications. The book presents a comprehensive review of the entire brand spectrum, including: Brand strategy Implementation Customer/brand insight Resource allocation Performance measurement
Wilbur H. "Ping" Ferry (1910-1995) was a self-styled "town crank," an influential and iconoclastic figure who seemingly knew everyone worth knowing in the mid-twentieth century. Businessman, thinker, activist, government advisor, and philanthropist, Ping's career was as varied as his pronouncements. In Victor Navasky's words, his ultimate importance was "the impossible example he set for the rest of us."
The Sixth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 and the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Discussion of improvements in the ability for plan sponsors to take advantage of electronic disclosure opportunities for participant notices and disclosures. Updates to fiduciary duties and best practices based on litigation outcomes Analysis of the rising role of arbitration in the resolution of disputes between plan sponsors and participants Discussion of COBRA notice requirements due to COVID-19, pursuant to CARES Act Discussion of the impact of COVID-19 on union contracts and multiemployer plans Impact of CARES Act on bankruptcy filings and procedures
This entirely revised second edition of Engineering a Compiler is full of technical updates and new material covering the latest developments in compiler technology. In this comprehensive text you will learn important techniques for constructing a modern compiler. Leading educators and researchers Keith Cooper and Linda Torczon combine basic principles with pragmatic insights from their experience building state-of-the-art compilers. They will help you fully understand important techniques such as compilation of imperative and object-oriented languages, construction of static single assignment forms, instruction scheduling, and graph-coloring register allocation. - In-depth treatment of algorithms and techniques used in the front end of a modern compiler - Focus on code optimization and code generation, the primary areas of recent research and development - Improvements in presentation including conceptual overviews for each chapter, summaries and review questions for sections, and prominent placement of definitions for new terms - Examples drawn from several different programming languages
The Business Year: Colombia 2022/23 is our 10th annual publication on the Colombian economy. Research carried out for this publication came as the region emerged from the worst of COVID-19 restrictions as as the country elected its first-ever left-wing president. In this 200-page edition, which features interviews with top business leaders from across the economy, as well as news and analysis, we cover: green economy, finance, energy, mining, industry, telecoms and IT, transport, construction, real estate, agriculture, health, education, and tourism and entertainment.
The Fifth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: Description of the student loan program 2018 Private Letter Ruling and the resolution of this with the "anti-conditioning" rule. Analysis of the latest version of the EPCRS, which is available for tax-qualified retirement plans with certain compliance failures, as set forth in IRS Revenue Procedure 2019-19, including an update to the IRS user fees that apply to the various correction programs. Discussion of the new self-correction options for participant loan failures, certain non-amender failures, and beneficial retroactive amendments to increase participant's benefits. Description of IRS VCAP, its uses, limitations, and procedural requirements. Description of IRS Revenue Procedure 2015-32 for correction of delinquent Forms 5500-EZ. Analysis of the DOL's guidance on the definition of an "Employer" for ERISA purposes and subsequent Court rulings eviscerating that guidance. Discussion of health plans use of "cross-plan offsetting" as a way of adjusting for overpayments. Discussion of the new DOL regulations governing review and appeal procedures for disability claims. Complete revision of the mergers and acquisitions chapter, including best practice, common pitfalls, a sample merger agreement, merger checklist, and spin-off agreement. Update on 2018 and 2019 court cases that impact labor relations, as well as actions taken by the current administration that overturn prior policies and decisions. Discussion of the most recent actions impacting ACA and litigation surrounding those actions. Discussion of recent court cases regarding discrimination on the basis of gender and sexual orientation. Discussion of ongoing litigation regarding "conscience-based objections" to a provision in the ACA requiring employers to provide no-cost birth control coverage to employees. Description of changes in Fair Labor Standard Act interpretations regarding wages, determination of independent contractor status, and regular rate.
