Community from Jean Jacques Rousseau’s Social Contract

Community in Business John Locke in his work describes a community as a collection of individuals with a shared interest. Individuals are individuals outside any specific community but within any, individuals can be members of many communities. Communities can enter into engagements with others and the community can not alienate a portion of itself or…More

2021 IRS Testimony Before Senate Finance Committee

In a second testimony of the Internal Revenue Service (IRS) before the Senate Finance Committee. The committee’s Annual filing will include an inquiry into what the IRS has done the past tax season to find cheats. Mr. Wyden wants to make sure to clamp down on tax cheats, evasion, shady bookkeeping, and money-laundering schemes. Mr.…More

Corporate Tax Code Changes

At A Glance The recent 2021 tax plan issued by the White House calls to increase the corporate tax rate to 28 percent from the current 21 percent established in the previous administration’s 2017 tax plan. Prior to the 2017 tax rate changes the rate remained at 35%. The Internal Revenue Service publishes data on…More

White House Tax Plans 2021

Plan Highlights The White House on March 31st, 2021; releases the American Jobs Plan that calls for action and expresses concern over infrastructure specifically bridges, roads, electric grids, water systems, care-giver workers, collective bargaining organizations, high-speed internet and housing. Additional issues include the status of the United States in Manufacturing, Research and Development (R&D), and…More

Universal Basic Income Prospects from 2019 and Pandemic Data

The Issue Universal Basic Income (UBI) is the concept that everyone should receive a basic income. Observation of Census Bureau’s Employment and Labor Force Status Table gives us 3 significant numbers for population consideration rounding to 330, 246 or 168 million. If The United States were to send a $500 check to each of the…More

2021 IRS Testimony Before Oversight Committee

Internal Revenue Service (IRS) Commissioner Charles Rettig Testifies before Oversight Committee Regarding 2021 Filing Season. If you are not aware of some of the relevant impacts from the bill H.R.1319 (American Rescue Plan Act 2021 or ARP), some of the material was present in the hearing. The stimulus payments and increase of Unemployment Insurance Benefits…More

Updated Owner Compensation Calculation of Paycheck Protection Program

THIS IS NOT LEGAL ADVICE.  THIS IS COMMENTARY ON REGULATION. Regulations can be a source of opportunity, as they make a major part in the determination of barriers to entry.  An industry or practice is difficult to enter if there is a significant amount of regulative procedures and requirements, versus when restrictions are removed an…More

Four Engines of Creativity

In times of increasing incorporation of technology in information processing and business operations, creativity is hard to come by whether on the frontier of an industry or passing the first barriers to entry. It is important to observe and wonder about curiosity in the business environment to figure efficient approaches to creative solutions. An approach…More

2021 Supply Chain Executive Order

The 46th President issues an Executive Order on America’s Supply Chains, which calls for production of a report of risk, and policy recommendations for supply chains by specific criteria. The expectation for the report is within 100 days of the order. Some specifications of the report build on work done in previous Executive Orders 13806,…More

What is in a Question?

A question is the beginning of information sharing with another person. This is so important in communication, but most of us never receive any formal training in inquiry. For some, this subtle art comes easy to help maneuver daily life. In the business environment; massive training programs help investigators, data scientists, and other professionals build…More