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	<title>PHILIPPINE FRANCHISE &#187; Citation</title>
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		<title>Closing the gap: transparency, ease-of-use, tax gap are 2006 priorities.(tax amnesty penalty)(Franchise Tax Board&#039;s plans): An article from: California CPA [HTML] (Digital)</title>
		<link>http://www.philippinefranchise.net/closing-the-gap-transparency-ease-of-use-tax-gap-are-2006-priorities-tax-amnesty-penaltyfranchise-tax-boards-plans-an-article-from-california-cpa-html-digital-2/</link>
		<comments>http://www.philippinefranchise.net/closing-the-gap-transparency-ease-of-use-tax-gap-are-2006-priorities-tax-amnesty-penaltyfranchise-tax-boards-plans-an-article-from-california-cpa-html-digital-2/#comments</comments>
		<pubDate>Fri, 05 Feb 2010 23:43:27 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Franchise Books]]></category>
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		<guid isPermaLink="false">http://www.philippinefranchise.net/closing-the-gap-transparency-ease-of-use-tax-gap-are-2006-priorities-tax-amnesty-penaltyfranchise-tax-boards-plans-an-article-from-california-cpa-html-digital-2/</guid>
		<description><![CDATA[This digital document is an article from California CPA, published by California Society of Certified Public Accountants on December 1, 2005. The length of the article is 907 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/Closing-gap-transparency-ease-use/dp/B000EBDZ66/ref=sr_1_15/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-15?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Closing the gap: transparency, ease-of-use, tax gap are 2006 priorities.(tax amnesty penalty)(Franchise Tax Board's plans): An article from: California CPA" /></a></p>
<p>  This digital document is an article from California CPA, published by California Society of Certified Public Accountants on December 1, 2005. The length of the article is 907 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 DetailsTitle: Closing the gap: transparency, ease-of-use, tax gap are 2006 priorities.(tax amnesty penalty)(Franchise Tax Board&#8217;s plans)Author: Jerry AsciertoPublication: California CPA (Magazine/Journal)Date: December 1, 2005Publisher: California Society of Certified Public AccountantsVolume: 74  Issue: 6  Page: 31(1)Distributed by Thomson Gale</p>
<p>   <a href="http://www.amazon.com/Closing-gap-transparency-ease-use/dp/B000EBDZ66/ref=sr_1_15/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-15?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Businesses prepared for year&#039;s most taxing time: from franchises to one-person operations, tax preparers are busier than ever as April 15 nears.(Finance)(Jackson &#8230; An article from: San Diego Business Journal [HTML] (Digital)</title>
		<link>http://www.philippinefranchise.net/businesses-prepared-for-years-most-taxing-time-from-franchises-to-one-person-operations-tax-preparers-are-busier-than-ever-as-april-15-nears-financejackson-an-article-from-san-diego-busine/</link>
		<comments>http://www.philippinefranchise.net/businesses-prepared-for-years-most-taxing-time-from-franchises-to-one-person-operations-tax-preparers-are-busier-than-ever-as-april-15-nears-financejackson-an-article-from-san-diego-busine/#comments</comments>
		<pubDate>Fri, 05 Feb 2010 23:43:23 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Franchise Books]]></category>
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		<description><![CDATA[This digital document is an article from San Diego Business Journal, published by CBJ, L.P. on March 14, 2005. The length of the article is 1507 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/Businesses-prepared-years-most-taxing/dp/B000AJPSZS/ref=sr_1_13/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-13?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Businesses prepared for year's most taxing time: from franchises to one-person operations, tax preparers are busier than ever as April 15 nears.(Finance)(Jackson ... An article from: San Diego Business Journal" /></a></p>
<p>  This digital document is an article from San Diego Business Journal, published by CBJ, L.P. on March 14, 2005. The length of the article is 1507 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 DetailsTitle: Businesses prepared for year&#8217;s most taxing time: from franchises to one-person operations, tax preparers are busier than ever as April 15 nears.(Finance)(Jackson Hewitt Inc. management)Author: Mike AllenPublication: San Diego Business Journal (Magazine/Journal)Date: March 14, 2005Publisher: CBJ, L.P.Volume: 26  Issue: 11  Page: 4(2)Distributed by Thomson Gale</p>
<p>   <a href="http://www.amazon.com/Businesses-prepared-years-most-taxing/dp/B000AJPSZS/ref=sr_1_13/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-13?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Disparities created by changes made to the Texas franchise tax.: An article from: The Tax Adviser [HTML] (Digital)</title>
		<link>http://www.philippinefranchise.net/disparities-created-by-changes-made-to-the-texas-franchise-tax-an-article-from-the-tax-adviser-html-digital/</link>
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		<pubDate>Fri, 05 Feb 2010 23:43:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[This digital document is an article from The Tax Adviser, published by American Institute of CPA&#8217;s on July 1, 1992. The length of the article is 773 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/Disparities-created-changes-Texas-franchise/dp/B00091XY5S/ref=sr_1_12/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-12?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Disparities created by changes made to the Texas franchise tax.: An article from: The Tax Adviser" /></a></p>
<p>  This digital document is an article from The Tax Adviser, published by American Institute of CPA&#8217;s on July 1, 1992. The length of the article is 773 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: 1991 legislation changes the Texas franchise tax from 0.525% of taxable capital to 0.25% and 4.5% of the income base, with taxpayers effectively paying the higher of the two. Under the new law, federal income taxes that have been deferred will lose specific exclusion, and federal tax accounting techniques may only be used by taxpayers with under $1 million in capital and surplus. The reporting cycles are different for each base, and may cause tax disparities for new corporations.Citation DetailsTitle: Disparities created by changes made to the Texas franchise tax.Author: Sylvia De <a href="http://www.amazon.com/Disparities-created-changes-Texas-franchise/dp/B00091XY5S/ref=sr_1_12/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-12?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Failure to pay corporate franchise tax may result in personal liability. (A Public Service of Davidson Law Firm).(Brief Article): An article from: Arkansas Business [HTML] (Digital)</title>
		<link>http://www.philippinefranchise.net/failure-to-pay-corporate-franchise-tax-may-result-in-personal-liability-a-public-service-of-davidson-law-firm-brief-article-an-article-from-arkansas-business-html-digital/</link>
		<comments>http://www.philippinefranchise.net/failure-to-pay-corporate-franchise-tax-may-result-in-personal-liability-a-public-service-of-davidson-law-firm-brief-article-an-article-from-arkansas-business-html-digital/#comments</comments>
		<pubDate>Fri, 05 Feb 2010 23:43:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[This digital document is an article from Arkansas Business, published by Journal Publishing, Inc. on August 26, 2002. The length of the article is 1484 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/corporate-franchise-personal-liability-Davidson/dp/B0008FE6DY/ref=sr_1_11/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-11?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Failure to pay corporate franchise tax may result in personal liability. (A Public Service of Davidson Law Firm).(Brief Article): An article from: Arkansas Business" /></a></p>
<p>  This digital document is an article from Arkansas Business, published by Journal Publishing, Inc. on August 26, 2002. The length of the article is 1484 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 DetailsTitle: Failure to pay corporate franchise tax may result in personal liability. (A Public Service of Davidson Law Firm).(Brief Article)Author: Penny Collins ChoatePublication: Arkansas Business (Magazine/Journal)Date: August 26, 2002Publisher: Journal Publishing, Inc.Volume: 19  Issue: 34  Page: 11(1)Article Type: Brief ArticleDistributed by Thomson Gale</p>
<p>   <a href="http://www.amazon.com/corporate-franchise-personal-liability-Davidson/dp/B0008FE6DY/ref=sr_1_11/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-11?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Franchisees no longer required to add back certain franchise payments. (Tax Tidbits).(Brief Article): An article from: Leader&#039;s Edge [HTML] (Digital)</title>
		<link>http://www.philippinefranchise.net/franchisees-no-longer-required-to-add-back-certain-franchise-payments-tax-tidbits-brief-article-an-article-from-leaders-edge-html-digital/</link>
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		<pubDate>Fri, 05 Feb 2010 23:43:17 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[This digital document is an article from Leader&#8217;s Edge, published by Michigan Association of CPAs on February 1, 2002. The length of the article is 477 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/Franchisees-required-certain-franchise-payments/dp/B0008EXFXC/ref=sr_1_10/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-10?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Franchisees no longer required to add back certain franchise payments. (Tax Tidbits).(Brief Article): An article from: Leader's Edge" /></a></p>
<p>  This digital document is an article from Leader&#8217;s Edge, published by Michigan Association of CPAs on February 1, 2002. The length of the article is 477 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 DetailsTitle: Franchisees no longer required to add back certain franchise payments. (Tax Tidbits).(Brief Article)Author: John R. OrtisiPublication: Leader&#8217;s Edge (Magazine/Journal)Date: February 1, 2002Publisher: Michigan Association of CPAsVolume: 5  Issue: 2  Page: 4(1)Article Type: Brief ArticleDistributed by Thomson Gale</p>
<p>   <a href="http://www.amazon.com/Franchisees-required-certain-franchise-payments/dp/B0008EXFXC/ref=sr_1_10/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-10?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Tax policy dominates state legislative sessions; franchise relationship legislation sees activity.(Legal/Legislative): An article from: Franchising World [HTML] (Digital)</title>
		<link>http://www.philippinefranchise.net/tax-policy-dominates-state-legislative-sessions-franchise-relationship-legislation-sees-activity-legallegislative-an-article-from-franchising-world-html-digital/</link>
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		<pubDate>Fri, 05 Feb 2010 23:43:13 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[This digital document is an article from Franchising World, published by International Franchise Association on September 1, 2003. The length of the article is 1109 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/dominates-legislative-relationship-legislation-Legislative/dp/B0008E3G7W/ref=sr_1_9/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-9?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Tax policy dominates state legislative sessions; franchise relationship legislation sees activity.(Legal/Legislative): An article from: Franchising World" /></a></p>
<p>  This digital document is an article from Franchising World, published by International Franchise Association on September 1, 2003. The length of the article is 1109 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 DetailsTitle: Tax policy dominates state legislative sessions; franchise relationship legislation sees activity.(Legal/Legislative)Author: Matt LathropPublication: Franchising World (Magazine/Journal)Date: September 1, 2003Publisher: International Franchise AssociationVolume: 35  Issue: 6  Page: 35(2)Distributed by Thomson Gale</p>
<p>   <a href="http://www.amazon.com/dominates-legislative-relationship-legislation-Legislative/dp/B0008E3G7W/ref=sr_1_9/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-9?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Accrual of California franchise tax liabilities.: An article from: The Tax Adviser [HTML] (Digital)</title>
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		<pubDate>Fri, 05 Feb 2010 23:43:11 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[This digital document is an article from The Tax Adviser, published by American Institute of CPA&#8217;s on July 1, 2004. The length of the article is 1222 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/Accrual-California-franchise-tax-liabilities/dp/B00082SLEW/ref=sr_1_8/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-8?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Accrual of California franchise tax liabilities.: An article from: The Tax Adviser" /></a></p>
<p>  This digital document is an article from The Tax Adviser, published by American Institute of CPA&#8217;s on July 1, 2004. The length of the article is 1222 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 DetailsTitle: Accrual of California franchise tax liabilities.Author: Dennis TingeyPublication: The Tax Adviser (Magazine/Journal)Date: July 1, 2004Publisher: American Institute of CPA&#8217;sVolume: 35  Issue: 7  Page: 420(2)Distributed by Thomson Gale</p>
<p>   <a href="http://www.amazon.com/Accrual-California-franchise-tax-liabilities/dp/B00082SLEW/ref=sr_1_8/176-0720241-9095937?ie=UTF8&#038;s=books&#038;qid=1265413369&#038;sr=8-8?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>CoolBrands ties with Disney, considers franchise sell-off.: An article from: Ice Cream Reporter [HTML] (Digital)</title>
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		<pubDate>Fri, 05 Feb 2010 23:35:38 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[This digital document is an article from Ice Cream Reporter, published by Thomson Gale on December 20, 2005. The length of the article is 696 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 [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/CoolBrands-Disney-considers-franchise-sell-off/dp/B000E3BJPI/ref=sr_1_3/187-4735149-2576762?ie=UTF8&#038;s=books&#038;qid=1265412926&#038;sr=8-3?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="CoolBrands ties with Disney, considers franchise sell-off.: An article from: Ice Cream Reporter" /></a></p>
<p>  This digital document is an article from Ice Cream Reporter, published by Thomson Gale on December 20, 2005. The length of the article is 696 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 DetailsTitle: CoolBrands ties with Disney, considers franchise sell-off.Publication: Ice Cream Reporter (Newsletter)Date: December 20, 2005Publisher: Thomson GaleVolume: 19  Issue: 1  Page: 1(3)Distributed by Thomson Gale</p>
<p>   <a href="http://www.amazon.com/CoolBrands-Disney-considers-franchise-sell-off/dp/B000E3BJPI/ref=sr_1_3/187-4735149-2576762?ie=UTF8&#038;s=books&#038;qid=1265412926&#038;sr=8-3?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Haagen-dazs puts focus on franchise growth.: An article from: Ice Cream Reporter [HTML] (Digital)</title>
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		<pubDate>Fri, 05 Feb 2010 23:35:29 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[This digital document is an article from Ice Cream Reporter, published by Ice Cream Reporter on June 20, 2009. The length of the article is 651 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/Haagen-dazs-puts-focus-franchise-growth/dp/B002HHPQ8K/ref=sr_1_1/187-4735149-2576762?ie=UTF8&#038;s=books&#038;qid=1265412926&#038;sr=8-1?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Haagen-dazs puts focus on franchise growth.: An article from: Ice Cream Reporter" /></a></p>
<p>  This digital document is an article from Ice Cream Reporter, published by Ice Cream Reporter on June 20, 2009. The length of the article is 651 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.Citation DetailsTitle: Haagen-dazs puts focus on franchise growth.Author: UnavailablePublication: Ice Cream Reporter (Newsletter)Date: June 20, 2009Publisher: Ice Cream ReporterVolume: 22  Issue: 7  Page: 2(2)Distributed by Gale, a part of Cengage Learning</p>
<p>      Excerpt. © Reprinted by permission. All rights reserved.</p>
<p>    Reports from Haagen-Dazs indicate that the company is putting new focus on growing its shop business. Although best known for its packaged superpremium frozen desserts sold through supermarkets, groceries, convenience stores and other retail outlets, Haagen-Dazs has had a presence in the foodservice segme <a href="http://www.amazon.com/Haagen-dazs-puts-focus-franchise-growth/dp/B002HHPQ8K/ref=sr_1_1/187-4735149-2576762?ie=UTF8&#038;s=books&#038;qid=1265412926&#038;sr=8-1?ie=UTF8&#038;tag=metally-20" title="More at Amazon">(more&#8230;)</a></p>
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		<title>Amicus curiae letter in General Motors Corp. v. Franchise Tax Board: August 31, 2004.: An article from: Tax Executive [HTML] (Digital)</title>
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		<pubDate>Fri, 05 Feb 2010 23:27:09 +0000</pubDate>
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		<description><![CDATA[This digital document is an article from Tax Executive, published by Thomson Gale on September 1, 2004. The length of the article is 1129 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. [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.amazon.com/Amicus-curiae-letter-General-Franchise/dp/B000FNVPBA/ref=sr_1_4/178-6091607-1664606?ie=UTF8&#038;s=books&#038;qid=1265412415&#038;sr=8-4?ie=UTF8&#038;tag=metally-20"><img style="float:left;width: 150px;height:150px;margin-right: 10px;" src="http://g-ecx.images-amazon.com/images/G/01/nav2/dp/no-image-avail-img-map._V46862177_AA192_.gif" alt="Amicus curiae letter in General Motors Corp. v. Franchise Tax Board: August 31, 2004.: An article from: Tax Executive" /></a></p>
<p>  This digital document is an article from Tax Executive, published by Thomson Gale on September 1, 2004. The length of the article is 1129 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 DetailsTitle: Amicus curiae letter in General Motors Corp. v. Franchise Tax Board: August 31, 2004.Publication: Tax Executive (Magazine/Journal)Date: September 1, 2004Publisher: Thomson GaleVolume: 56  Issue: 5  Page: 412(2)Distributed by Thomson Gale</p>
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