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Helm Store Collection - Hardin County, Kentucky (Mss 65), Manuscripts & Folklife Archives 2017 Western Kentucky University

Helm Store Collection - Hardin County, Kentucky (Mss 65), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 65. Journal of sales from 1814 to 1816 of the Helm & Green store and an 1828 account book of the John B. Helm & Company, Hardin County, Kentucky. An 1842 promissory note and constable’s summons pertaining to a debt are also included.


Hospitality Management Accounting: Current Problems And Future Opportunities, Gordon S. Potter, Raymond S. Schmidgall 2017 Cornell University School of Hotel Administration

Hospitality Management Accounting: Current Problems And Future Opportunities, Gordon S. Potter, Raymond S. Schmidgall

Gordon Potter

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.


Coordinating Information And Controlling Costs, Gordon S. Potter 2017 Cornell University School of Hotel Administration

Coordinating Information And Controlling Costs, Gordon S. Potter

Gordon Potter

[Excerpt] I want to cover two essential and related topics in this chapter: determining the extent of decision rights you grant to your employees, and the management reports you provide to these employees to motivate them to effectively utilize resources. I recognize that if you are a sole practitioner, you may handle these all on your own. But if you hire people to manage your property, you should consider the points I discuss here.


On The Use Of Regression And Verbal Protocol Analysis In Modeling Analysts’ Behavior In An Unstructured Task Environment: A Methodological Note, M. J. Anderson, Gordon S. Potter 2017 Michigan State University

On The Use Of Regression And Verbal Protocol Analysis In Modeling Analysts’ Behavior In An Unstructured Task Environment: A Methodological Note, M. J. Anderson, Gordon S. Potter

Gordon Potter

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.


Accounting Earnings Announcements, Institutional Investor Concentration, And Common Stock Returns, Gordon S. Potter 2017 Cornell University School of Hotel Administration

Accounting Earnings Announcements, Institutional Investor Concentration, And Common Stock Returns, Gordon S. Potter

Gordon Potter

[Excerpt] This study examines the relation between the level of institutional investor ownership and the magnitude of security price variability at quarterly earnings announcement dates. Prior research consistently documents a negative association between firm size and announcement-date return variability. One explanation for this finding is that as more timely, alternative information becomes available on large firms prior to an announcement date, their security prices become informative, thereby reducing the information content of the earnings announcement. Large firms are closely followed by institutional investors. These investors dedicate substantial resources to information search. Therefore, the link between size and information production may ...


When The Going Gets Tough, The Tough Get Going, Antti Fredriksson, Daniela Maresch, Matthias Fink, Andrea Moro 2017 University of Turku, School of Economics

When The Going Gets Tough, The Tough Get Going, Antti Fredriksson, Daniela Maresch, Matthias Fink, Andrea Moro

The Journal of Entrepreneurial Finance

A bank’s lending decision is affected by the amount of information it can access and by its capability to manage this information. The latter aspect implies that the bank has to decide whether borrowers should be managed in a local branch of the bank or in its headquarters. By looking at a sample of Finnish banks, the present research investigates a bank’s capability to extract profitability from both locally and centrally managed firms. We find that banks are able to properly discriminate between firms: those which should be managed by loan managers with expert knowledge in the bank ...


Industry-University Partnership Through Experiential Project-Based Learning: A Singapore Case Study, PAN, Gary, Gan Hup TAN, , Yvonne (CHEN , Yvonne) TAN 2017 Singapore Management University

Industry-University Partnership Through Experiential Project-Based Learning: A Singapore Case Study, Pan, Gary, Gan Hup Tan, , Yvonne (Chen , Yvonne) Tan

Research Collection School Of Accountancy

A radical approach to preparing university students with future work skills, by combining academic with experiential learning through real projects faced by client partners. Learn how a university can create opportunities for collaborative learning and a tripartite learning relationship for academia, students and industry.Outcomes and impact of the case Post-module feedback surveys conducted over AY2015/16 showed that over 80% of the students who took an SMU-X module reported enhanced problem-solving, analytical, reasoning and communication skills, all of which were skills highly valued by employers. These results also dovetailed with SMU-X’s learning outcomes. More than 85% felt that ...


Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas 2017 Cleveland State University

Characteristics Of Accounting Faculty In The U.S., Ravindra R. Kamath, Heidi H. Meier, Edward G. Thomas

Ravindra Kamath

In this article, the academic and personal characteristics of Accounting faculty members at Colleges and Universities in the United States are analyzed to determine the demographics of the Accounting Professorate. Data on 12 variables were collected for the 2004-2005 academic year as a means of constructing a professional profile of the typical accounting professor teaching at today’s universities. Given that there are anticipated shortages of accounting faculty, this information should be of interest to students who are considering accounting as a major, those contemplating entering the profession, and those faculty members who are engaged in educating the next generation ...


Administration Accountability, Fiscal Year 2017, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2017, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

University Of North Texas Health Science Center Texas Government Code, 2017 Section 659.026 Report, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee 2017 Walden University

Relationship Between Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, And Turnover Intentions Among Internal Auditors, Toccara Jeneshia Lee

Walden Dissertations and Doctoral Studies

In the auditing profession, many business owners are unable to retain auditing staff. The cost to replace an auditor can cost a company as much as 150% of the auditors' annual salary. Perpetuating this problem is that some auditing business owners do not know the relationship between internal auditors' intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Grounded in Herzberg's 2- factor theory, the purpose of this correlational study was to examine the relationship between intrinsic job satisfaction, extrinsic job satisfaction, and auditors' turnover intention. Participants included 96 members of the Central Florida Institute of Internal Auditors ...


Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer 2017 Walden University

Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer

Walden Dissertations and Doctoral Studies

To counter the problem of the volatility of jet fuel prices within the United States, many financial managers of U.S. airlines use hedging as a financial tool to mitigate the risk of exposure to market price volatility. However, their efforts often lead to financial distress for their airlines. The purpose of this qualitative grounded theory study was to explore U.S. airline managers' use of financial hedging to reduce the risk of exposure from the volatility of jet fuel prices. The conceptual framework was Simkowitz's theory of modern finance, which concerns debt policy, dividend policy, and investment policy ...


Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng 2017 Walden University

Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng

Walden Dissertations and Doctoral Studies

Gold mining communities in Ghana have experienced destruction of vegetation, water pollution, and soil contamination by activities of mining due to rapid growth and dependency on mining of natural resources within the catchment areas of the mining activities. These circumstances with repercussions of corruption and inefficient management of corporate social responsibility places organizational goals above the community and the nation. These setbacks necessitate the successful practice of corporate social responsibility to benefit stakeholders within mining communities. The purpose of this study was to investigate the relationships between corporate social responsibility, environmental policies, and community complaints, and the fiduciary responsibility to ...


Using Accounting Information To Forecast Market Performance, Tyler Atanasov 2017 The University of Akron

Using Accounting Information To Forecast Market Performance, Tyler Atanasov

Honors Research Projects

This study examines how accounting information can be used to forecast market performance of stocks. We used the specific accounting information of earnings-to-price and book-to-market value ratios, in relation to a stocks 5-year holding period return to determine market performance. The most current, quarterly data with a longer sample period than previous studies was used. First, portfolios of stocks were formed based on the value of each stocks ratio. Next, univariate tests were then run on each ratio’s portfolios to determine if there was statistical significance in the differences among the portfolios returns. Lastly, we determined that investors could ...


Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun SEOW, PAN, Gary 2017 Singapore Management University

Using An Online Learning Tutorial To Teach Rea Data Modelling In Accounting Information Systems Courses, Poh Sun Seow, Pan, Gary

Research Collection School Of Accountancy

Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre ...


The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi 2017 Walden University

The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi

Walden Dissertations and Doctoral Studies

The growing lack of confidence in public companies arises from the recent accounting scandals and corporate collapses, which have been attributed to the consequences of separation of ownership and control in modern firms. Agency theory predicts a conflict of interest between managers and shareholders that leads to agency costs and weak performance. This study used agency, stakeholders', and stewardship theories as the theoretical framework and multiple regression analysis to examine the relationship between corporate governance mechanisms and organizational performance in nonfinancial firms listed on the Nigerian Stock Exchange. The results of the study could help clarify understanding of corporate governance ...


Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang 2017 Edith Cowan University

Users’ Perceptions Of The Drivers For Corporate Sustainability Disclosures Made By Chinese Listed Companies, Junru Zhang

Theses: Doctorates and Masters

China’s economy and development over decades has achieved not only its national prosperity, but also a significant degree of concern about corporate sustainability. As a vehicle of communication to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the quest for, and understanding of, sustainability. Much research has investigated the influential factors of CSD based on theories developed from Western standards and economy; however, very limited research considers the driving forces created by cultural and political influences based on the understanding of the perceptions of corporate sustainability among ...


Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard 2016 Bridgewater State University

Becoming A Certified Public Accountant: It Is The Only Way To Go, Benjamin Lombard

Honors Program Theses and Projects

For accountants, becoming a Certified Public Accountant (CPA) seems to be the most recognized and widely coveted of all the different accounting career paths, yet very few prospective accountants understand why it garners so much respect. The purpose of this project aims to educate future accounting professionals about the requirements for earning one’s Certified Public Accountant license, the career options available to them, the value of the certification, and the cost benefit analysis of choosing that career path. The primary method of collecting data includes a literature review of testimonials from accounting professionals along with relevant career statistics to ...


Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives 2016 Western Kentucky University

Shakers - South Union, Kentucky (Mss 64), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 64. Ledger volume containing fulling mill records, (1814-1815), accounts (1843-1844), and journal (1909-1911) of the Shaker colony at South Union, Kentucky.


Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun SEOW, Suay Peng WONG 2016 Singapore Management University

Using A Mobile-Gaming App To Enhance Accounting Education, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes the first mobile-gaming app for learning accounting, Accounting Challenge (ACE). As at June 30th 2016, ACE was downloaded 21,800 times, spanning 90 countries and has won three international teaching awards. The app was motivated by the aim to empower students to learn accounting in a fun way, outside the classroom. ACE combines mobile learning and game-based learning to generate interest and motivation for the digital-native students and is freely available in iPhone/iPad and Android version. Based on a voluntary students’ survey, majority rated ACE favorably, indicating that they were satisfied with the app. ACE was ...


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