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Federal tax law and public health policy: the case of alcohol-related tax expenditures Journal of Public Health Policy, 34(23), 260 283 Mosher, JF & Jernigan, DH (1989) New directions in alcohol policy Annual Review of Public Health, 10, 245 279 Mosher, JF & Wallack, LM (1979) Proposed reforms in the regulation of alcoholic beverage advertising Contemporary Drug Problems, Summer, 87 106 Moskowitz, JM (1989) The primary prevention of alcohol problems: a critical review of the research literature Journal of Studies on Alcohol, 50, 54 88 Ogborne, AC & Smart, RG (1980) Will restrictions on alcohol advertising reduce alcohol consumption British Journal of Addiction, 75, 293 229 O Neil, RM (1997) Mr Jefferson, distilled spirits and TV ads Commercial Speech Digest, Washington DC: The Media Institute (Spring) Ornstein, S & Hanssens, D (1985).



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Although large firms should always follow GAAP and prepare financials using the accrual method, smaller firms that are not publicly traded may employ either the cash or accrual basis of accounting or a hybrid thereof that best suits its business purpose relative to the cost of adhering to a full accrual system Use of the cash method frequently defers income taxes because revenue is not recognized until collected, and expenses, particularly personnel costs, are deducted when paid However, when preparing tax returns, a specific set of rules set forth by federal, state, and local taxing authorities must be followed When tax methods are used for book purposes in the preparation of financial statements, the firm will invariably report results different from those prepared using GAAP Such differences include depreciation and amortization methods, limits on executive compensation, allowable meal expenses, pension expenses, and the tax calculation itself.





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Alcohol control laws and the consumption of distilled spirits and beer Journal of Consumer Research, 12, 200 213 Partanen, J & Montonen, M (1988) Alcohol and the Mass Media EURO Reports and Studies No 108 Copenhagen: World Health Organization Regional Of ce for Europe Pedlowe, G (1998) Alcohol in emerging markets: identifying the most appropriate role for the alcohol industry In M Grant (Ed), Alcohol and Emerging Markets: Patterns, Problems and Responses Washington, DC: ICAP Petty, R & Cacioppo, J (1981) Attitudes and Persuasion: Classic and Contemporary Approaches Dubrique, IA: William C Brown Phillips, J (1984) Rugby, war and the mythology of the NZ male New Zealand Journal of History, 18 Pollay, RW, Siddarth, S, Siegel, M, Haddix, A et al (1996) The last straw Cigarette advertising and realized market shares among youths and adults, 1979 1993 Journal of Marketing, 60(2), 1 16 Postman, N.

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, Nystrom, C, Strate, L & Weingartner, C (1988) Myths, Men and Beer: An Analysis of Beer Commercials on Broadcast Television, 1987 Falls Church: AAA Foundation for Traf c Safety Quello, R (1997) Statement of Commissioner James H Quello re: Proposed Notice of Inquiry on Broadcast Advertisement of Distilled Spirits Washington, DC: Federal Communications Commission (9 July) Rantila, K (1993) Greimas och olreklamens magi [Greimas and the magic of beer commercials] Nordisk Alkoholtidskrift, 10, 70 80..

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Revenue recognition: As stated earlier, under GAAP, revenue should be recognized when it is earned, not when an agreement is made or cash is collected Many of the accounting scandals that have occurred over time have involved material problems with the timing of revenue recognition When in doubt, a good general rule of thumb to follow is to determine whether it would be likely that a judge would order your client to pay you solely based on the work performed through the closing date of the financials without any further work being completed To answer that question affirmatively, client compensation agreements need to be written carefully to ensure that revenue can be recognized in tandem with costs incurred (ie, the matching principle)..

Subclassing sub UCLASS UCLASS & : UCLASS UTYPE UOID UVAL transitive(sub) re exive(sub) C UCLASS : CAR(C & ) = {Nil}

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