Business Commons^™

Codification Of Statements On Standards For Accounting And Review Services As Of January 2010, Numbers 1 To 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Standards For Attestation Engagements, As Of April 2010, Numbers 1 To 16, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2010, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Sensitivity To Diversity In The Workplace, Kelly Robinson

All Capstone Projects

Since the early 1990s, the construct of diversity training has been diligently examined as it relates to managing a diverse workforce. Employers have been faced with the daunting task of figuring out how groups of dissimilar people can work collaboratively in the workplace without incident. Differences have to be addressed in the arena of gender, race, sexual orientation, age, and religious views without prejudice, so that we can form more cohesive work groups in the labor force. In an effort to deconstruct negative attitudes and ideals towards differences, we must explore, with employees, differences that may cause friction in the …

Higher Education And The 2007 Recession: Examining The Relationship Between State Agency Structure, Fiscal Support, And The State Fiscal Stabilization Fund, Christopher J. Crumrine

MPA/MPP/MPFM Capstone Projects

The United States public post-secondary education system varies in its reliance on state support. Some states have a historic predisposition to a private post-secondary education sector, while others have a tradition of strong public institutions. In all cases, public post-secondary relies on state revenue for their general operating and capital budgets. Effective operation in the current fiscal environment requires a clear understanding of different factors affecting a state’s funding level and the challenges presented in periods of slow economic growth.

Over the past six years, higher education, on average, saw positive growth in state support. However, impressive increases in support …

Evaluating The Presidential Management Fellows Program: Has The Implementation Of A Standardized Assessment Test Altered Student Selection?, Graham Drake

MPA/MPP/MPFM Capstone Projects

The Presidential Management Fellows (PMF) Program aims to attract high-performing graduate students into federal service. Given the measured performance of past participants, or Fellows, many Federal agencies use the PMF Program as a cornerstone of their succession planning. Since its inception in 1977, the PMF Program has used a variety of selection mechanisms to identify and assess candidates. The most recent alteration in the PMF Program‟s selection mechanism in 2007 has raised questions of efficiency. While the implementation of a single standardized test has reduced costs and allowed more candidates to be evaluated, it is unknown if this assessment test …

Comparative Analysis Of The Financial Performance Of Nonprofit Organizations: Focusing On The Franklin County Senior Activity Center, Shinwoo Lee

MPA/MPP/MPFM Capstone Projects

The Franklin County Senior Activity Center is a nonprofit organization founded in 1966 to provide services to help older residents lead independent lives. Cooperating with twelve board members, a staff of 24 people operates the Center and makes huge efforts to accomplish its mission. The mission of the Center is to contribute to and empower the quality of life of the aging citizens in Frankfort and Franklin County, Kentucky. The Center delivers various public services to them including opportunities for socialization, health promotion, benefit counseling, transportation service, home care service, recreation and exercise programs, adult day care, caregiver support, and …

Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando

MPA/MPP/MPFM Capstone Projects

Currently Kentucky is facing a budget deficit of $108 million dollars for the fiscal year 2010. As some lawmakers search for revenue options, one possibility is to consider a sales tax on professional services.

Professional services are considered any kind of service that requires skill, knowledge, reputation, ethics, and creativity. For the purpose of this study, medical services are not included in this category. Many of the services are infrequent, such as the services of an attorney or an accountant. A professional services tax could be used for both businesses and individuals, or could make businesses tax exempt. As of …

A Study Of The Effects Of Budget-Balancing Practices And Fiscal Policies On State Fiscal Health, Candice Schultheis

MPA/MPP/MPFM Capstone Projects

During times of economic recessions, many states throughout the U.S. may experience budget pressures that impact their overall fiscal health. Kentucky, in particular, has been faced with structural budget imbalances, declining revenue receipts, and spending reductions. Although economic conditions greatly affect states’ abilities to maintain balanced budgets, other factors may contribute to the variation among states’ financial conditions. This study assesses the effect that budget-balancing strategies, processes, and policies have on states’ fiscal health, as measured by state fiscal peril scores reported by the Pew Center on the States and year-end budget balances as a percentage of expenditures estimated by …

Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Investment Companies Industry Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2010-2011 Audit Report for Morehead State University.

Active Insurance, Inc., John Leaptrott, J. Michael Mcdonald, William W. Mccartney

Department of Management Faculty Publications

Work published in Journal of the Academy for International Case Studies.

A New Milp Approach For The Facility Layout Design Problem With Rectangular And L/T Shaped Departments, Yossi Bukchin, Michal Tzur

11th IMHRC Proceedings (Milwaukee, Wisconsin. USA – 2010)

In this paper we propose a new approach for the facility layout problem (FLP) and suggest new mixed-integer linear programming (MILP) formulations. The proposed approach considers simultaneously the location of the departments within the facility and the internal arrangement of the machines. Two models are suggested, where the first addresses the rectangular department case and the second allows nonrectangular departments defined by an L/T shape. New regularity constraints are developed to avoid irregular department shapes.

Perspectives On Church Tourism In Ireland, Kevin Griffin

Conference papers

This paper presents some thoughts on Pilgrimage and Church Tourism in Ireland, with a particular emphasis on Knock, pilgrimage for the Irish Travelling Community, and some thoughts on Genealogy, all with a view to informing the audience of research being undertaken in Ireland.