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					  <title><![CDATA[Do Accounting Rules Discourage Research & Development?]]></title>
					  <link>http://www.articlebasement.com/articles/46068/1/Do-Accounting-Rules-Discourage-Research--Development/Page1.html</link>
					  <description><![CDATA[Current accounting rules discourage research and development spending to the detriment of society.]]></description>
					  <author>no@spam.com (Michael Sack  Elmaleh)</author>
					  <pubDate>Tue, 26 Jun 2007 00:00:00 PDT</pubDate>
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					  <title><![CDATA[Protecting Small Non-Profits from Fraud: An Ounce of Prevention]]></title>
					  <link>http://www.articlebasement.com/articles/44696/1/Protecting-Small-Non-Profits-from-Fraud-An-Ounce-of-Prevention/Page1.html</link>
					  <description><![CDATA[Small non-profit organizations are very vulnerable to fraud. Here are some inexpensive measures that can be adopted to protect them.]]></description>
					  <author>no@spam.com (Michael Sack  Elmaleh)</author>
					  <pubDate>Mon, 18 Jun 2007 00:00:00 PDT</pubDate>
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					  <title><![CDATA[Sunk Costs and Loss Aversion]]></title>
					  <link>http://www.articlebasement.com/articles/41260/1/Sunk-Costs-and-Loss-Aversion/Page1.html</link>
					  <description><![CDATA[Cost accounting teaches us to ignore sunk costs. Easier said then done because ignoring sunk costs often entails admitting poor decisions and accepting unrecoverable losses.]]></description>
					  <author>no@spam.com (Michael Sack  Elmaleh)</author>
					  <pubDate>Mon, 28 May 2007 00:00:00 PDT</pubDate>
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					  <title><![CDATA[Measuring Non Profit Efficiency: The Statement of Functional Expense]]></title>
					  <link>http://www.articlebasement.com/articles/40054/1/Measuring-Non-Profit-Efficiency-The-Statement-of-Functional-Expense/Page1.html</link>
					  <description><![CDATA[A non profit organization's Statement of Functional Expenses often gives a misleading measure of its efficiency.]]></description>
					  <author>no@spam.com (Michael Sack  Elmaleh)</author>
					  <pubDate>Mon, 21 May 2007 00:00:00 PDT</pubDate>
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					  <title><![CDATA[Corporate Restructurings: Ordinary or Not So Ordinary?]]></title>
					  <link>http://www.articlebasement.com/articles/37643/1/Corporate-Restructurings-Ordinary-or-Not-So-Ordinary/Page1.html</link>
					  <description><![CDATA[Corporate Restructurings appear as a separate line on many income statements. The author questions this practice.]]></description>
					  <author>no@spam.com (Michael Sack  Elmaleh)</author>
					  <pubDate>Fri, 04 May 2007 00:00:00 PDT</pubDate>
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