Word: dual
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...men’s tennis team enters the first round of the NCAA Tournament riding high after defeating Brown on April 25 to capture the Ivy League title, capping a 10-match winning streak and triumphantly concluding a home schedule that has witnessed just one loss throughout the entire dual season...
Inside, graduation speeches built on the dual themes of the stressful occupation and the honor and duty that accompany it. The MBTA’s police chaplain spoke about the obstacles that face police officers—longs hours, tedium, chaos, low pay and the constant worries that saddle loved ones...
While individuals are not faced with this perplexing choice of how to characterize your income depending on the audience, corporations do find themselves in this curious situation. Dual books for accounting and tax purposes are standard in corporate America and, judging from recent analysis, are the province of much creative decision-making. Firms’ characterizations of income to investors and to tax authorities have increasingly diverged during the 1990s for reasons that we still don’t fully understand. While the overstatement and manipulation of accounting earnings by firms has come to light, there is growing concern over...
...This dual system has had a historic rationale. Separate tax books allow for differential accounting of expenses that can provide a fiscal policy tool without distorting the way in which income is reported to capital markets. While historically relevant, this argument has outlived its usefulness for several reasons. For starters, these different definitions of such expenses no longer account for much of the difference between book and tax income. Other factors—such as the peculiar accounting treatment of stock option compensation, differential treatment of overseas income, subsidiary income and pension obligations—account for large amounts...
...their final dual race of the spring, the Radcliffe heavyweights face Northeastern next weekend on the Charles for the Rowlands...