The principles of current methods for the study of electrochemical reactions

Book Description

"It is hard to overstate the importance of this book to the field. The research presented here should contribute significantly to those responsible for improving program effectiveness or advocating for this kind of pedagogy. The careful research and thoughtful commentary provide a wealth of insights about service-learning and how best to do it."
--Michigan Journal of Community Service Learning

"A groundbreaking book that unearths what all service-learning researchers and practitioners need to know."
--Andrew Furco, director, Service-Learning Research & Development Center, University of California at Berkeley

This timely volume is the first to explore service-learning as a valid learning activity. The authors present extensive data from two groundbreaking national research projects. Their studies include a large national survey focused on attitudes and perceptions of learning, intensive student interviews before and after the service semester, and additional comprehensive interviews to explore student views of the service-learning process.

Customer Reviews:

if you are a true believer, you'll love this book.......2003-03-26

This book does not offer an objective analysis of service learning. It is written by proponents of such pedagogy in order to promote it.

The major problems:

Related to the issue of objectivity, there are literally hundreds of student quotes sprinkled liberally throughout this book; none are hostile to the project of service learning. As a teacher who has had students participate in such projects for the last five years, I can assure you that the authors simply chose to not include students' harsh assessments of their service learning experiences.

The authors repeatedly criticize traditional instruction methods, and then cite studies supporting their views. When you look up the citations, you find that those authors are also true believers in service learning. No critical voices are treated seriously.

The authors again and again extol the benefits of "learning by doing", and denigrate other, more traditional, academic practices. Isn't writing a formal paper, however, a form of learning by doing? It is applying and using knowledge in a creative way, but the authors are clearly not interested in such assignments--at least not to the extent that they could replace or challenge the dominance of "service" in terms of "learning by doing." My favorite quote from the book in this context is the following: "Students who are by temperament active learners may be less than enthralled by writing, but some noted that in spite of the work of sitting down to write, this was a productive process..." This is classic educratese: when you have a poor writer, you label him/her an "active learner by temperament"; and when the writing assignment turns out to be productive, this is treated as a news flash. Obviously, education majors don't do much serious writing.

Perhaps the most seriously for those of you thinking of implementing service learning in your classes, this book offers no analysis of which types of courses work best with service learning, and which do not. The authors repeatedly use the "soup kitchen" and "homeless shelter" examples, as though those placements would be of use to a course on Greek history or Organic Chemistry. One striking sentence in this context is the following: "Finding service that roughly matches course content is fairly straightforward." As an instructor with much experience in this field, I can tell you that this is just not true. Further, this quick sentence is the beginning and the end of their discussion of finding good placements.

This book shows why Education departments are widely considered among academics to be of generally poor quality.

Cutting edge research on active learning pedagogy!.......2000-04-23

For years, many educational researchers and practitioners have been looking for research that helps us understand how the engagement of students in service-learning activities - community service activities that are integrated with academic learning - affects students' learning. Based on the findings from two large service-learning research studies, the book presents a comprehensive discussion of the dimensions of "learning" and then provides a thorough analysis of how service-learning affects the development of each dimension. This well-written and thought-provoking book provides important answers to the most asked question in the field of service-learning: Where's the learning in service-learning? This book is certainly one of the best books in the field of experiential education. I highly recommend it for any interested in understanding how active learning pedagogies, such as service-learning, affect students' learning. Although the book focuses on students in higher education, the findings from Eyler and Giles's research have implications for understanding how service-learning affects K-12 students.

Educating Students to Make-A-Difference: Community-Based Service Learning

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Educating Students to Make-A-Difference: Community-Based Service Learning
Joseph R., Ed. Ferrari
Manufacturer: Haworth Press
ProductGroup: Book
Binding: Hardcover

General | Education | Nonfiction | Subjects | Books

Social Work | Social Sciences | Nonfiction | Subjects | Books

Book Description

Educating Students to Make-a-Difference covers a range of issues related to service learning, addressing the "who," "why," and "so what" of service-learning experiences. It provides information that will aid in the development of service-learning programs and courses.

The in-depth studies on student volunteerism found in this book will show you how incorporating student service objectives into your curriculum can improve your students' self-esteem and school involvement, as well as alleviate depression and problem behavior. Educating Students to Make-a- Difference will enhance your knowledge and understanding of volunteerism and its many benefits, showing you how to ignite the volunteer in each of your students. By encouraging volunteerism, you'll increase your students' problem-solving and leadership skills, as well as their awareness of social issues, and see the positive impact service learning has on students, faculty and the community.

Educating Students to Make-a-Difference gives qualitative and quantitative assessments of attributes that predict volunteerism in student populations and the social values that are developed or enhanced as a consequence of service-learning experiences. You'll learn about student predispositions and motivations for community service across a variety of student populations. In addition to promoting moral and social values, service-learning opportunities present educational benefits as well as benefits to personal and professional growth. You will see this as the book explores:

the "who", "why", and "so what" of service learning

educational benefits of service-learning opportunities

self-esteem and self-efficacy

faculty benefits

comparisons between volunteers and nonvolunteers

motivations and predispositions for student volunteerism

selection and retention of student volunteers

Book Description

This book considers the process of impact assessment and shows how and why it needs to be integrated into all stages of development programs - from planning to evaluation. Its basic premise is that impact assessment should not refer to the immediate outputs of a project or program, but to any lasting or significant changes that it brought about.

From a theoretical overview, the book moves on to discuss the design of impact-assessment processes and a range of tools and methods, before illustrating its use in development, in emergencies, and in advocacy work. It ends by exploring ways in which different organizations have attempted to instititutionalize impact-assessment processes and the challenges they have faced in doing so.

In-depth case studies by partner organizations of Oxfam and Novib as well as by some Oxfam staff show how a variety of approaches to impact assessment - qualitative, quantitative, and participatory - in a range of situations from large-scale integrated development programs to projects involving only one community. These include impact studies undertaken by BRAC and PROSHIKA in Bangladesh, the evaluation of a post-conflict rehabilitation program in El Salvador, a long-term study of the effectiveness of environmental projects in Zimbabwe, and a retrospective review of a neighborhood project in the UK.

The Official Guide to Learning to Drive (Driving Skills)

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The Official Guide to Learning to Drive (Driving Skills)
Driving Standards Agency
Manufacturer: Stationery Office Books
ProductGroup: Book
Binding: Paperback

General | Transportation | Nonfiction | Subjects | Books

Foreign | Automotive | Nonfiction | Subjects | Books
ASIN: 0115526080

Communication 2000: Communication and Diversity (Communication 2000)

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Communication 2000: Communication and Diversity (Communication 2000)
Agency for Instructional Technology
Manufacturer: South-Western Educational Pub
ProductGroup: Book
Binding: Paperback

Communications | Skills | Business & Investing | Subjects | Books

Guides | Job Hunting & Careers | Business & Investing | Subjects | Books

General | Business & Investing | Subjects | Books

General | Education | Nonfiction | Subjects | Books

Communication | Words & Language | Reference | Subjects | Books

Study & Teaching | Words & Language | Reference | Subjects | Books

General | Education | Professional & Technical | Subjects | Books

All Titles | Qualifying Textbooks - Fall 2007 | Stores | Books

Business & Investing | Qualifying Textbooks - Fall 2007 | Stores | Books

Nonfiction | Qualifying Textbooks - Fall 2007 | Stores | Books

Professional | Qualifying Textbooks - Fall 2007 | Stores | Books

Reference | Qualifying Textbooks - Fall 2007 | Stores | Books
ASIN: 0538433523

Book Description

Communication and Diversity emphasizes the skills necessary for communicating effectively in a diverse workforce. Understanding the changes taking place in the American workforce and the trends in the global economy can help eliminate communication barriers and lead to opportunities. This text emphasizes how to overcome stereotypes and to value differences in gender, age, culture, and physical ability. Multimedia components enhance the impact of the workshops so users can complete a variety of exercises on the computer, watch video footage of people effectively communicating on the job, and use the Internet to conduct further research. Text contains 10 workshops highlighting key workplace communication topics, special features, appropriate literature selections, Internet connections and project-based exercises.

Agency and contingency in the language learning of refugees and asylum seekers [An article from: Linguistics and Education]

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Agency and contingency in the language learning of refugees and asylum seekers [An article from: Linguistics and Education]
M. Baynham
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital

Elsevier | By Publisher | e-Docs | Formats | Books
ASIN: B000PC0314

Book Description

This digital document is a journal article from Linguistics and Education, published by Elsevier in 2006. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
This paper analyses the contribution of student agency and teacher contingency in the construction of classroom discourse in adult English for speakers of other languages (ESOL) classes for refugees and asylum seekers, for whom the identity of student itself can constitute a stable point in a highly unstable and potentially threatening lifeworld. In contrast to accepted ideas of the prevalence of teacher-initiated initiation-response-feedback (IRF) sequences in whole group teacher-fronted activity, characteristic student-initiated moves for bringing the outside into classroom discourse are identified. These are discussed in terms of the student agency and teacher contingency involved, drawing on the Bakhtinian notion of ''answerability.'': teacher and students are robustly claiming interactive space in classroom talk, bringing the outside into discussion. This data, drawn from narrative and classroom data in case studies of Adult ESOL classrooms, points to less docile more agentive and open-ended models of classroom discourse than have typically been evidenced in the literature.

Agency costs, institutions, learning, and taxation in venture capital contracting [An article from: Journal of Business Venturing]

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Agency costs, institutions, learning, and taxation in venture capital contracting [An article from: Journal of Business Venturing]
D.J. Cumming
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital

Elsevier | By Publisher | e-Docs | Formats | Books
ASIN: B000RR61KY

Book Description

This digital document is a journal article from Journal of Business Venturing, published by Elsevier in . The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
This paper introduces a data set on forms of finance used in 12,363 Canadian and US venture capital (VC) and private equity financings of Canadian entrepreneurial firms from 1991 to 2003. The data comprise different types of venture capital institutions, including corporate, limited partnership, government, and labour-sponsored funds as well as US funds that invest in Canadian entrepreneurial firms. Unlike prior work with US venture capitalists financing US entrepreneurial firms, the data herein indicate that convertible preferred equity has never been the most frequently used form of finance for either US or Canadian venture capitalists financing Canadian entrepreneurial firms, regardless of the definition of the term 'venture capital'. A syndication example and a simple theoretical framework are provided to show the nonrobustness of prior theoretical work on optimal financial contracts in venture capital finance. Multivariate empirical analyses herein indicate that (1) security design is a response to expected agency problems, (2) capital gains taxation affects contracts, (3) there are trends in the use of different contracts which can be interpreted as learning, and (4) market conditions affect contracts.

AIR-234E: Recent Advances in Sampling and Analysis for Hazardous Air Pollutants (HAPs).(A & WMA E-Learning Center): An article from: Journal of the Air & Waste Management Association

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AIR-234E: Recent Advances in Sampling and Analysis for Hazardous Air Pollutants (HAPs).(A & WMA E-Learning Center): An article from: Journal of the Air & Waste Management Association
Gale Reference Team
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

General | Science | Subjects | Books

Science & Technology | Subjects | e-Docs | Formats | Books

Book Description

This digital document is an article from Journal of the Air & Waste Management Association, published by Thomson Gale on September 1, 2005. The length of the article is 639 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: AIR-234E: Recent Advances in Sampling and Analysis for Hazardous Air Pollutants (HAPs).(A & WMA E-Learning Center)
Author: Gale Reference Team
Publication: Journal of the Air & Waste Management Association (Magazine/Journal)
Date: September 1, 2005
Publisher: Thomson Gale
Volume: 55 Issue: 9 Page: 1405(2)

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Autochthony through self-organization: Interactivism and emergence in a virtual environment [An article from: New Ideas in Psychology]

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Autochthony through self-organization: Interactivism and emergence in a virtual environment [An article from: New Ideas in Psychology]
G. Trajkovski , and S.G. Collins
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital

Elsevier | By Publisher | e-Docs | Formats | Books
ASIN: B000PDSF90

Book Description

This digital document is a journal article from New Ideas in Psychology, published by Elsevier in 2006. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
In this paper we take an interactivist perspective on the computer-mediated classroom, and explore the autopoietic teaching approach in the context of emergence of diversity in the classroom. The POPSICLE (Patterns in Orientation: Pattern-Aided Simulated Interaction Context-Learning Experiment) is presented and discussed, as well as its multiple consequences. POPSICLE is a study of learning in human subjects, as well as of interaction and transfer of knowledge between subjects in a collaborative environment.

Automation training yields results: a focused, standard approach shortens learning curves.(Agency Technology On The Cutting Edge): An article from: National ... & Casualty-Risk & Benefits Management

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Automation training yields results: a focused, standard approach shortens learning curves.(Agency Technology On The Cutting Edge): An article from: National ... & Casualty-Risk & Benefits Management
Brian Bartosh
Manufacturer: The National Underwriter Company
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

Book Description

This digital document is an article from National Underwriter Property & Casualty-Risk & Benefits Management, published by The National Underwriter Company on September 13, 2004. The length of the article is 762 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Automation training yields results: a focused, standard approach shortens learning curves.(Agency Technology On The Cutting Edge)
Author: Brian Bartosh
Publication: National Underwriter Property & Casualty-Risk & Benefits Management (Magazine/Journal)
Date: September 13, 2004
Publisher: The National Underwriter Company
Volume: 108 Issue: 34 Page: 33(1)

Distributed by Thomson Gale

Book Description

If you have only limited knowledge of e-mail and/or the Internet, after reading this book, we're confident that you'll be an intermediate level Internet user. This book extensively describes how to use the Internet in dozens of business related situations. It has over 150 special tips on how to better utilize the Internet. It's also a great book if you want to find and utilize dozens of free Internet resources. Because this book is produced in smaller print runs, the publisher is able to update the book regularly. If you get it new, it's more-than-likely the most current book of its type, (as most other books are 4 to 16 months old before they even reach the bookstore.) It has several large reference tables, a massive glossary and a companion Web site.

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Keep or Sell Your Business: How to Make the Decision Every Private Company Faces
Mike Cohn , and Jayne Pearl
Manufacturer: Kaplan Business
ProductGroup: Book
Binding: Paperback

General | Business & Investing | Subjects | Books
Consolidation & Merger | Management & Leadership | Business & Investing | Subjects | Books
Entrepreneurship | Small Business & Entrepreneurship | Business & Investing | Subjects | Books
Similar Items:

How to Sell Your Business: And Get the Best Price for It

Sell Your Business Your Way: Getting Out, Getting Rich, And Getting on With Your Life

12 Secrets to Cashing Out: How to Sell Your Company for the Most Profit

Unlocking The Value Of Your Business : How to increase it, measure it and negotiate an actual sale price - in easy, step-by-step terms.

Selling Your Business: How to Attract Buyers and Achieve the Maximum Value for Your Business (Adams Streetwise Series)

ASIN: 1574101390
Release Date: 2000-10-25

Book Description

The financial windfalls and market opportunities for selling your company are huge. But how do you know if that’s the right choice for you? To find out, you need to understand both the practical and personal repercussions of your decision—as Mike Cohn and Jayne Pearl demonstrate in their insightful new book, Keep or Sell Your Business. Cohn and Pearl provide detailed steps for analyzing the state of your company, examining the opportunities to sell, weighing the benefits of keeping your company, and managing your wealth after the business is sold.

Book Description

This book explains in clear and concise language how to wind-down and bring to a successful conclusion the liquidation of a company, where to find hidden values, and what problems to look for. The mystery and legalese is cut through and a simple, understandable guide is provided for the various ways of liquidating a company.

Analyst: Kmart, Sears deal first step to liquidation.: An article from: Fairfield County Business Journal

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Analyst: Kmart, Sears deal first step to liquidation.: An article from: Fairfield County Business Journal
Dan Strempel
Manufacturer: Westfair Communications, Inc.
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Fairfield County Business Journal, published by Westfair Communications, Inc. on November 29, 2004. The length of the article is 629 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Analyst: Kmart, Sears deal first step to liquidation.
Author: Dan Strempel
Publication: Fairfield County Business Journal (Magazine/Journal)
Date: November 29, 2004
Publisher: Westfair Communications, Inc.
Volume: 43 Issue: 48 Page: 7(2)

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Avoiding tax on liquidating distributions of partnership property through timing of distributions.: An article from: The Tax Adviser

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Avoiding tax on liquidating distributions of partnership property through timing of distributions.: An article from: The Tax Adviser
Albert B. Ellentuck
Manufacturer: American Institute of CPA's
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

Book Description

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 2003. The length of the article is 894 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Avoiding tax on liquidating distributions of partnership property through timing of distributions.
Author: Albert B. Ellentuck
Publication: The Tax Adviser (Magazine/Journal)
Date: October 1, 2003
Publisher: American Institute of CPA's
Volume: 34 Issue: 10 Page: 637(2)

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Avoiding the PFIC web when liquidating a non-QEF.(passive foreign investment company; qualified electing fund): An article from: The Tax Adviser

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Avoiding the PFIC web when liquidating a non-QEF.(passive foreign investment company; qualified electing fund): An article from: The Tax Adviser
Horace A. Jones , and Joseph Mach
Manufacturer: American Institute of CPA's
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 2000. The length of the article is 1540 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Avoiding the PFIC web when liquidating a non-QEF.(passive foreign investment company; qualified electing fund)
Author: Horace A. Jones
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 2000
Publisher: American Institute of CPA's
Volume: 31 Issue: 5 Page: 304

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Burnham Names Firm to Oversee Liquidation.(Burnham Pacific Properties Inc. hires DDR Real Estate Services Inc. to oversee Burnham's liquidation)(Brief ... An article from: San Diego Business Journal

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Burnham Names Firm to Oversee Liquidation.(Burnham Pacific Properties Inc. hires DDR Real Estate Services Inc. to oversee Burnham's liquidation)(Brief ... An article from: San Diego Business Journal
Art Grupe
Manufacturer: CBJ, L.P.
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

Book Description

This digital document is an article from San Diego Business Journal, published by CBJ, L.P. on September 18, 2000. The length of the article is 429 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Burnham Names Firm to Oversee Liquidation.(Burnham Pacific Properties Inc. hires DDR Real Estate Services Inc. to oversee Burnham's liquidation)(Brief Article)(Column)
Author: Art Grupe
Publication: San Diego Business Journal (Magazine/Journal)
Date: September 18, 2000
Publisher: CBJ, L.P.
Volume: 21 Issue: 38 Page: 72

Article Type: Brief Article, Column

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Buying assets out of bankruptcy: protecting a buyer's interests.: An article from: The National Public Accountant

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Buying assets out of bankruptcy: protecting a buyer's interests.: An article from: The National Public Accountant
Richard L. Wise
Manufacturer: National Society of Public Accountants
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on February 1, 2003. The length of the article is 1043 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Buying assets out of bankruptcy: protecting a buyer's interests.
Author: Richard L. Wise
Publication: The National Public Accountant (Magazine/Journal)
Date: February 1, 2003
Publisher: National Society of Public Accountants
Page: 40(2)

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Century-old family business files for Chapter 7 liquidation.(William A. Peet and Sons Inc.): An article from: San Fernando Valley Business Journal

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Century-old family business files for Chapter 7 liquidation.(William A. Peet and Sons Inc.): An article from: San Fernando Valley Business Journal
Jacqueline Fox
Manufacturer: CBJ, L.P.
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from San Fernando Valley Business Journal, published by CBJ, L.P. on August 4, 2003. The length of the article is 506 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Century-old family business files for Chapter 7 liquidation.(William A. Peet and Sons Inc.)
Author: Jacqueline Fox
Publication: San Fernando Valley Business Journal (Magazine/Journal)
Date: August 4, 2003
Publisher: CBJ, L.P.
Volume: 8 Issue: 16 Page: 1(2)

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Creditors seek liquidation of Gorbach Properties Inc.: An article from: Fairfield County Business Journal

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Creditors seek liquidation of Gorbach Properties Inc.: An article from: Fairfield County Business Journal
Joan Stableford
Manufacturer: Westfair Communications, Inc.
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Fairfield County Business Journal, published by Westfair Communications, Inc. on June 10, 1991. The length of the article is 695 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Creditors seek liquidation of Gorbach Properties Inc.
Author: Joan Stableford
Publication: Fairfield County Business Journal (Magazine/Journal)
Date: June 10, 1991
Publisher: Westfair Communications, Inc.
Volume: v22 Issue: n21 Page: p1(2)

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Deductible payments to departing partners - the RRA and its impact on LLCs. (Revenue Reconciliation Act of 1993, limited liability companies): An article from: The Tax Adviser

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Deductible payments to departing partners - the RRA and its impact on LLCs. (Revenue Reconciliation Act of 1993, limited liability companies): An article from: The Tax Adviser
N. Patricia Kurtz , and Dean A. Rocheleau
Manufacturer: American Institute of CPA's
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 1993. The length of the article is 1521 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Changes in the tax treatment of liquidation payments to a departing partner for unstated goodwill and unrealized receivables are limited to partnerships where capital is a material income-producing factor. These changes can alsoaffect payments to a partner departing a limited liability company (LLC). Though the pay-out is non-deductible to partnerships where capital is a material income-producing factor, professional partnerships can still deduct payments for receivables and goodwill. This exception only applies to departing general partners. State law typically finds LLC partners are not general partners, so LLCs may be denied the deduction made available by the exception.

Citation Details
Title: Deductible payments to departing partners - the RRA and its impact on LLCs. (Revenue Reconciliation Act of 1993, limited liability companies)
Author: N. Patricia Kurtz
Publication: The Tax Adviser (Magazine/Journal)
Date: December 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n12 Page: 773(4)

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