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Research-Led Teaching In Accounting Education, Anja Morton 2011 Southern Cross University

Research-Led Teaching In Accounting Education, Anja Morton

Dr Anja Morton

This paper calls for a scholarly approach to accounting education to widen each graduate’s perspectives beyond current practice. The meaning of scholarship in teaching is briefly discussed and there is a focus on discipline based research in the accounting curriculum. The paper argues that true scholarship in accounting education cannot be achieved unless all students of accounting are exposed to the multiple paradigms that currently make up the totality of intellectual thinking in financial accounting. Further, indoctrination of students into “accounting think” must be avoided. Curriculum content related to accounting theory topics is likely to be highly selective across ...


The Importance Of Data Quality For Sap Implementation In Medium-Sized Organizations, Hongjiang Xu 2011 Butler University

The Importance Of Data Quality For Sap Implementation In Medium-Sized Organizations, Hongjiang Xu

Hongjiang Xu

Data quality issues are critical for any type of
information systems. The purpose of this study is to
explore the importance of data quality for SAP
implementation. This study involved a case study of a
medium-sized organization that had implemented
SAP R3 as their ERP system. Knowledge gained from
this study has the potential in assisting medium-sized
organizations to enhance the quality of the data used
in their ERP systems.


Information Security In The Caribbean Banks, Hongjiang Xu, Pierre Bowrin 2011 Butler University

Information Security In The Caribbean Banks, Hongjiang Xu, Pierre Bowrin

Hongjiang Xu

Information security is a crucial issue for organizations, especially for banking and financial institutions. However, not many studies have considered the perspectives of end users in developing countries’ banking industry, for which the challenges of competing globally are greater due to a lack of technical, human and financial resources. Therefore, this study examines how end users of local, regional, and international banks in St. Kitts (a Caribbean country)
perceive information security. The study will provide financial institutions in developing countries with more efficient security measures that would facilitate their success in the global community.


How Much Do U.S. University Students Know, And Want To Know, About Sustainability And Green Building? The Findings Of A Survey, And Possible Implications For General Elective Curriculum., Jeremy R. Farner 2011 Purdue University

How Much Do U.S. University Students Know, And Want To Know, About Sustainability And Green Building? The Findings Of A Survey, And Possible Implications For General Elective Curriculum., Jeremy R. Farner

Purdue Polytechnic Masters Theses

Using the survey approach, this investigation examined the attitudes and interest of college students at two universities in different geographic locations within the United States. Approximately 24,000 students from all disciplines and majors at Weber State University (WSU) in Utah, and 4,000 at Purdue University in Indiana, were invited to participate in a study to determine current knowledge, familiarity, and interest in topics within the sustainability and Green Building educational arena. The goal of this study was to determine what students already know, would like to know, and how much interest there would be in developing a general ...


China And The New Asia: Policy Recommendations, Tasha N. Haug 2011 Liberty University

China And The New Asia: Policy Recommendations, Tasha N. Haug

Senior Honors Theses

The People’s Republic of China is an indispensable political and economic force in Asia. With the majority of the United States’ foreign economic interests invested in the Asia-Pacific region, the leading role that China is taking is a major concern. The Asia-Pacific region is strategically important to the US. How US policy makers craft foreign policy toward Asia has a direct impact on US involvement in the region. Unless the US becomes more invested in Asia, develops a comprehensive understanding of China’s role in the region, and proactively pursue strategic relationships, US influence in Asian affairs will become ...


Survey Of The Coverage Of Financial Statement Analysis In Australian Business Degrees, Anja Morton, Jennifer Harrison 2011 Southern Cross University

Survey Of The Coverage Of Financial Statement Analysis In Australian Business Degrees, Anja Morton, Jennifer Harrison

Dr Anja Morton

The ability to use ratios to analyse financials statement is a skill many bachelor of business graduates will need in their workplace. Not surprisingly, therefore, a survey of the structures and subject content of related degrees offered by Australian universities revealed that they all include a topic in financial statement analysis in one of the compulsory first year core subjects. This survey also revealed that in the vast majority of universities financial statement analysis was not covered further in any other subject. As educators of future managers we have an obligation to provide our students with the opportunity to learn ...


Financial Analysts And Enron: Asleep At The Wheel?, Arline Savage, Cynthia Miree 2011 Oakland University

Financial Analysts And Enron: Asleep At The Wheel?, Arline Savage, Cynthia Miree

Arline Savage

We attempt to replicate the duties of financial analysts by performing accounting and financial analyses for Enron, using information contained in the firm's Security and Exchange Commission filings and in annual and quarterly reports that were available to analysts prior to the firm's collapse. We focus on Enron accounting policies, estimates, and financial measures that reflect the key risk areas that we identified in our strategy analysis. Given that the purpose of accounting analysis is to evaluate the degree to which a firm's accounting system captures its underlying economic reality, we attempt to assess the degree of ...


2011 - The Sixteenth Annual Symposium Of Student Scholars, 2011 Kennesaw State University

2011 - The Sixteenth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Sixteenth Annual Symposium of Student Scholars, held on April 26, 2011. Includes abstracts from the presentations and posters.


Luke And Work, Theology of Work Project, Aaron Kuecker 2011 Seattle Pacific University

Luke And Work, Theology Of Work Project, Aaron Kuecker

Theology of Work Project

  1. Introduction to Luke
  2. The Kingdom of God Shows Up at Work (Luke 1-5)
    • God at Work (Luke 1, 2 and 4)
    • Jesus Calls People at Work (Luke 5:1-11; 27-32)
    • John the Baptist Teaches Workplace Ethics (Luke 3:8-14)
    • Jesus is Tempted to Abandon Serving God (Luke 4:1-13)
  3. Healing in Luke
  4. Sabbath and Work (Luke 6:1-11; 13:10-17)
  5. The Ethics of Conflict (Luke 6:27-36; 17:3-4)
  6. God's Provision (Luke 9:10-17; 12:4-7; 12:22-31)
    • The Shrewd Manager and the Prodigal Son (Luke 16:1-13; 15:11-32)
  7. Wealth in Luke
    • Concern for the Wealthy (Luke 6 ...


Failing To Prepare Athletes For Lifestyle Only Feeds Problem, Rick Burton 2011 Syracuse University

Failing To Prepare Athletes For Lifestyle Only Feeds Problem, Rick Burton

Rick Burton

No abstract provided.


Izquierda Pragmática, Guillermo Arosemena 2011 SelectedWorks

Izquierda Pragmática, Guillermo Arosemena

Guillermo Arosemena

No abstract provided.


Risk Disclosure In Sec Corporate Filings, Yatin Mirakur 2011 University of Pennsylvania

Risk Disclosure In Sec Corporate Filings, Yatin Mirakur

Wharton Research Scholars

Beginning in 2005, the SEC required firms to include qualitative disclosures of risk factors in item 1A in their annual 10-K forms. In this paper, we examine the textual content of this section and determine whether it reflects the firm’s performance. We first categorized each risk disclosure that a firm presented into one of 29 categories and then examined these categorizations. Our investigation yields three main results. First, we find that several risk factor categories, such as government and competitive risks, are common across our sample of firms. Second, we find that a firm’s industry classification (as given ...


‘The 4% Rule Has Not Worked Out So Well:’ Pfau Answers Five Good Questions, Bob Seawright 2011 AdvisorOne.com

‘The 4% Rule Has Not Worked Out So Well:’ Pfau Answers Five Good Questions, Bob Seawright

In the News

You have done a great deal of work on retirement withdrawal rates. What does your research into international markets suggest to you about "the 4% rule"?


Determinants Of Banks' Total Risk: Accounting Ratios And Macroeconomic Indicators, Michael Salkeld 2011 Illinois Wesleyan University

Determinants Of Banks' Total Risk: Accounting Ratios And Macroeconomic Indicators, Michael Salkeld

Honors Projects

During the recent financial crisis, 325 U.S. banks failed whereas only 24 banks failed from 2000-2006. It is important to identify how banks’ operations and changes in the economic environment might influence the total risk level faced by U.S. banking institutions in order to avoid the number of bank failures experienced during the recent recession. This study analyzes publicly traded banks in the U.S. from 1978 to 2010. Various accounting ratios and macroeconomic indicators are used as proxies for the effects of individual bank operations and changes in the economic environment. Total risk, as measured by the ...


2011 Pacific Undergraduate Research And Creativity Conference (Purcc) Full Program, Pacific Undergraduate Research and Creativity Conference (PURCC) 2011 University of the Pacific

2011 Pacific Undergraduate Research And Creativity Conference (Purcc) Full Program, Pacific Undergraduate Research And Creativity Conference (Purcc)

Pacific Undergraduate Research and Creativity Conference (PURCC)

No abstract provided.


2011-04-21 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate. 2011 Morehead State University

2011-04-21 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes for April 21, 2011.


Three Essays On Fdi In China, Mingming Pan 2011 University of Nebraska - Lincoln

Three Essays On Fdi In China, Mingming Pan

Dissertations, Theses, and Student Research from the College of Business

Foreign Direct Investment (FDI) has contributed a great deal to China’s extraordinary growth by injecting capital into the economy, creating jobs, transferring technology and knowledge, enhancing trade, bringing in competition for local enterprises, improving the quality of local labor and intermediate goods suppliers, and connecting China’s gradually opening economy to the global market. For over a decade, China has been the second largest recipient of inward FDI in the world behind the United States. In 2009, China received $95 billion, which is 8.5% of the world’s total. However, the large amount of inward FDI has been ...


Three Good Reasons Not To Use Factor-Cluster Segmentation, Sara Dolnicar, Bettina Grun 2011 University of Wollongong

Three Good Reasons Not To Use Factor-Cluster Segmentation, Sara Dolnicar, Bettina Grun

Sara Dolnicar

Market segmentation is very popular both in tourism industry and among tourism researchers. Tourism industry uses it to identify homogenous subsets of tourists and to select the most suitable of them to target over the medium and long term. Tourism researchers use it to gain a deeper understanding of the heterogeneity of consumer behaviour among tourists. There are two basic forms of market segmentation: a priori (Mazanec, 2000) or commonsense segmentation (Dolnicar, 2004) and post-hoc (Myers and Tauber, 1977), a posteriori (Mazanec, 2000), or data-driven segmentation (Dolnicar, 2004). In commonsense segmentation the users determine in advance which tourist characteristic should ...


Investment Styles, Fees, & Returns Among Individually Managed & Team Managed Mutual Funds, Kendal Cehanowicz 2011 Bryant University

Investment Styles, Fees, & Returns Among Individually Managed & Team Managed Mutual Funds, Kendal Cehanowicz

Honors Projects in Finance

Identifying a successful mutual fund investment involves a crucial analysis of alternatives, all of which influence the true benefit of the investment. Major considerations must include performance, management and fees; which ultimately determine investment returns. Studies have shown that team managed mutual funds exhibit similar risk adjusted performance to individually managed mutual funds, however studies lack this comparison of performance based on fund fees and investment objective. This gap in research implies that there is an opportunity to examine how fund management, investment objective, and fund fees affect overall returns to the investor. Using the 2010 Center for Research in ...


A Cost-Benefit Analysis Of A Campus Computing Grid, Preston M. Smith 2011 Purdue University

A Cost-Benefit Analysis Of A Campus Computing Grid, Preston M. Smith

Purdue Polytechnic Masters Theses

Any major research institution has a substantial number of computer systems on its campus, often in the scale of tens of thousands. Given that a large amount of scientific computing is appropriate for execution in an opportunistic environment, a campus grid is an inexpensive way to build a powerful computational resource. What is missing, though, is a model for making an informed decision on the cost-effectives of a campus grid. In this thesis, the author describes a model for measuring the costs and benefits of building a campus computing resource based on the institution’s existing investment in computing hardware ...


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