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1. A pipeline for diversity  

BY Frank K. Ross, CPA, Jean T. Wells, CPA, J.D. and and Allyson T. Clarke, CPA
Despite decades of intensive efforts, the accounting profession has not reached its diversity goals. African-Americans and Hispanics made up 13.1% and 16.9%, respectively, of the U.S. population in 2012, according to U.S. Census data, but secured just 4% and 6% of the new hires in 2011–12 at CPA firms, AICPA data show.Misperception about accounting as a career is one reason for the disparity.

2. The Sec. 4980H assessable payment for large employers  

BY Benjamin Pruett, J.D.
Employers near the threshold of 50 full-time and full-time-equivalent employees (FTEs) or with a high proportion of seasonal workers should be taking measures now to record employees’ daily hours of service and other data relevant to the Sec. 4980H assessable payment for large employers regarding minimum essential health coverage.

3. Health care reform essentials  

BY Mark O. Dietrich, CPA/ABV and Brian K. Marks
The Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, created the most significant government health care program since the Medicare and Medicaid legislation in the 1960s. The law’s complexity is compounded by the intricacies and interdependencies of health insurance and the health care delivery system that the legislation and related regulations have struggled to address.

4. Finance professionals are upbeat, but they have staffing concerns   WebExclusive

BY Neil Amato
U.S. finance professionals are feeling good on a number of fronts. They are optimistic about the U.S. economy and their own businesses. Most expect to make a higher profit than they did a year ago, and an increasing number say they’d like to hire additional staff.That last part is, however, becoming more of a challenge.

5. Canadian financial executives getting more HR oversight duties   WebExclusive

BY Ken Tysiac
Senior financial executives in Canada are increasing their oversight of human resources, but many rate their knowledge of HR functions as moderate or average, according to a new survey.Sixty-one percent of Canadian financial executives reported that they have taken on more accountability for HR functions such as payroll, recruitment, talent management, training, benefits, and bonus management in the past five years, according to an online survey by the research arm of Financial Executives International Canada (FEI Canada).More than one-third of respondents expect their involvement in HR and payroll to increase in the next five years.But three in

6. Businesses lagging in preparation for new health care laws   WebExclusive

BY Ken Tysiac
Many U.S. employers are lacking in preparation for—and awareness of—new health care laws, according to a survey.More than one-third (36%) of more than 800 corporate decision-makers said they are not very familiar with the requirements of the Patient Protection and Affordable Care Act, P.L. 111-148, according to a survey sponsored by global insurance giant Travelers.Almost one-third (31%) of respondents said they are only somewhat familiar with the law’s requirements.

7. Meeting the challenge of the young and the restless  

BY Jack Hagel
While it’s difficult to paint an entire generation in general terms, older managers in the workplace admittedly face obstacles in guiding Millennials. The group also known as Generation Y grew up with cellphones in their hands and Wi-Fi on every corner. They’re accustomed to immediate, regular conversation, even if that feedback is by text message.

8. How to calculate employer health care responsibilities   WebExclusive

BY Ken Tysiac
In compliance with new health care employer responsibility regulations, two halves indeed equal a whole for employers when they determine their number of full-time employees.To determine whether a business is subject to the employer mandate penalty under the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, the business must determine the number of its full-time employees, which includes its full-time equivalent employees (FTEs).

9. Seven ways for small businesses to rein in health care costs   WebExclusive

BY Ken Tysiac
Editor's note: On Feb. 10, the IRS delayed the penalty for employers with 50 to 99 full-time equivalent employees. Click here for details.New health care regulations in the United States have small business leaders bracing for increased costs and eager to save where they can.Although it was delayed a year, the employer mandate in the Patient Protection and Affordable Care Act (PPACA), P.L.

10. Honing your hiring  

BY Doug Blizzard
It takes some detective work to hire the right new employee. Management needs to piece together clues about the applicant’s personality and work history. It takes time to determine whether a candidate has the character and credentials to fit the company’s needs. Here are a few steps to help you land the right candidates.
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