Business Commons^™

History In Print [1991, Vol. 14, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Selected Committee Reports, Michael F. Van Breda, Gary John Previts, Oliver Finley Graves, Ross E. Stewart

Accounting Historians Notebook

Committee reports were from the Education Committee, Research Task Force for the 1991 Conference, Accreditation and Class Coverage of Accounting History task force, reports on Garner monograph and December conference, American Research Committee, editor's report for the Accounting Historians Journal, and the International Research Committee.

Announcing Conferences, Periodicals, And Things, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Do You Know?, Louis Goldberg

Accounting Historians Notebook

Prof. Goldberg seeks information on Stephen W. Gilman.

Northeast Region American Accounting Association Celebrates Fortieth Anniversary With The Establishment Of A Hall Of Fame, Academy Of Accounting Historians

Accounting Historians Notebook

The Northeast Region American Accounting Association meetings held in Springfield, Massachusetts on April 18-20, 1991 celebrated the 40th anniversary of the first meeting of the region. As part of the celebration program, an NERAAA Hall of Fame was established to honor accounting faculty members who made a significant contribution to the region. Individuals in the picture are (left to right): Anthony Krystofik, Bob Gray, Gordon Shillinglaw, John Beckett, Art Wyatt, Spencer Martin, Norm Berman, Don Arnold, Richard Vangermeersch.

Seminar On Accounting And Auditing: Taiwan And China Meet, Wen Shuo

Accounting Historians Notebook

Taiwan and China came together for a seminar on accounting and auditing on July 5, 1991. This six-day meeting was held at the Friendship Hotel in Beijing and was the first in 42 years. The seminar was co-sponsored by the Yong-You Institute of Accounting and Auditing Research in Beijing, the Management Accounting Association, and the Institute of Certified Public Accountants of Taiwan. The seminar included 37 scholars and practitioners of accounting and auditing from Taiwan, more than 80 from China, and 25 reporters.

Accounting Historians Notebook, 1991, Vol. 14, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Book Review, Matthew Lesko

Woman C.P.A.

No abstract provided.

Guide To Analytical Procedures, Janet L. Colbert

Woman C.P.A.

No abstract provided.

By-Product Accounting In The Extractive Industries, Susan Ormsby, Doris M. Cook

Woman C.P.A.

No abstract provided.

Education: 150 Semester Hours: The Train Has Not Left The Station, Roland Madison, Norman Meonske

Woman C.P.A.

No abstract provided.

Small Business: Problems And Opportunities For Accounting Firms, David H. Gebeli, Mary Alice Seville

Woman C.P.A.

No abstract provided.

Sfas 87 - Improvement In Pension Disclosure?, Mary Ann Merryman

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 53, Number 4, Fall 1991, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Fortin Receives Manuscript Award; Bougen Receives 1991 Hourglass Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Note Of Sadness, David A.R. Forrester

Accounting Historians Notebook

Obituaries for William Paton, Michael J. Mepham, and Orace Johnson.

Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Double Tree Hotel -- Houston, Texas, March 16, 1991; Academy Of Accounting Historians. Trustees And Officers Meeting; Opryland Hotel -- Nashville, Tn, August 11, 1991; Academy Of Accounting Historians. Annual Business Meeting Opryland Hotel -- Nashville, Tn, August 12, 1991; Trustees, Officers, And Key Members Meeting; Double Tree Hotel -- Houston, Texas, March 16, 1991; Trustees And Officers Meeting; Opryland Hotel -- Nashville, Tn, August 11, 1991; Annual Business Meeting Opryland Hotel -- Nashville, Tn, August 12, 1991, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.

President's Message [1991, Vol. 14, No. 2], Lee D. (Lee David) Parker

Accounting Historians Notebook

No abstract provided.

Compelled To Speak: Women Confronting Institutional Racism, 1910-1950, Sharlene Voogd Cochrane

New England Journal of Public Policy

Women within and outside the YWCA have been able to move this organization to confront its own racism. Although the strategies and goals for this endeavor took several decades to work out, the organization moved more quickly than other similar institutions. One reason for this movement was the power of women speaking out in an institution that encouraged them to make connections between their faith and their daily lives. Their strategy was a profound commitment to connecting talk and action. They constantly set a context for and educated others to see connections between YWCA rhetoric, ideals, and practices.

The article …

A Review Of The Federal Government Fertilizer Subsidy Scheme In Nigeria, Grace O. Evbuomwan

Economic and Financial Review

This paper reviews the fertilizer subsidy scheme in Nigeria. Using descriptive statistics and econometric methods, the study shows that farmers' access to fertilizer has improved since the commencement of the subsidy scheme in 1976 and the direct involvement of the Federal Government in the procurement and distribution of the input. This also coincided with the period when remarkable improvements were recorded in the yield of virtually all the major crops, especially staples. The econometric analysis confirms that a positive correlation exists between fertilizer supply/consumption and output, while the level of subsidy on the input influences its consumption (utilization) and tends …

Nigeria's Insurance Industry In 1989, Central Bank Of Nigeria Cbn

Economic and Financial Review

The growth in the number of insurance companies in Nigeria between 1988 and 1989 revealed the preference of the investors in the industry towards non-life underwriting business. In addition, only one out of the six new entrants into the industry was jointly owned. The unattractiveness of the industry to foreign investors was partly due to the perceived decreasing prosperity in the business as well as the unfavourable investment climate of the Nigerian economy. With many of the insurance companies now scheduled to be privatised, greater efficiency is expected in their operations, particularly among those previously controlled by the government. In …

Regling, Klaus P. "New Financing Approaches In The Debt Strategy" Finance And Development: March 1988, Vol. 25, No. 1, Pp.6 - 9, G. C. Onuoha

Economic and Financial Review

The review summarises the author's analysis of the various financing techniques. Apart from a few technical points, the write up is self-explanatory and interesting to read. Discussed in it are some of the advantages and constraints in the use of some of the financing techniques. While agreeing with the author on some of the advantages and shortcomings of the financing techniques, there is the need to point out issues which the author failed to take into consideration.

Citrin, Daniel: "Agricultural Policies In Japan And Their Economic Consequences". World Economic And Financial Surveys, Imf Staff Studies, September, 1990, Pp. 53 - 63., F. C. Agu

Economic and Financial Review

The 11-page paper reviews the main policies that have been applied to support Japanese agriculture, the costs as well as· the benefits. The rice crop is accorded pre-eminence because of its importance in the country's agriculture.

Stephen A. Meyer: "The U.S. As A Debtor Country: Causes, Prospects And Policy Implications" Business Review, Federal Reserve Bank Of Philadelphia, November/December, 1989 (13pp), P. I. Nwaoba

Economic and Financial Review

The author's focus in this paper is the analysis of the implications of increased net debt claims on the United States. In his opinion, while net inflow of foreign investment is welcome, there is the fear that excessive net claims on a country like U.S.A. may constitute a problem in the long-run. The author's concern centres on the probable adverse consequences of the growing status of U.S.A. as a net debtor nation and the implication for future generations of Americans in terms of standard of living and debt service burden. It is the author's view that this might also lead …

Understanding Nigeria's Flow Of Funds Accounts, Odoko F. O.

Bullion

The describes the flow of funds system of accounts and also indicate its analytical uses including how a change in real activity has been financed, the forecasting of interest rates and the effects of economic policy changes. The major steps in the preparation of the accounts were outlined. ln particular, the author indicated that sectoring in FOF accounts is institutionally defined. Some of the basic data are available only after a considerable delay, e.g., national accounts figures, while others have to be estimated (households) leading to residual errors, Nevertheless, the flow of funds system serves as a useful instrument even …

Adjustment Issues In Nigeria: Problems And Prospects, J. K. A. Olekah

Bullion

This paper examines adjustment issues in Nigeria, with emphasis on identifying outstanding and emerging problems after SAP, ln achieving the above objective, the paper is divided into three ports as follows: Part I, discusses the main economic problems three years of Pre-SAP as well as analysing trends in major economic indicators and the factors underlying the trend, The main element and policy strategies of SAP are also examined in this part. Part ll analyses, three years of post-SAP with the view to highlighting outstanding and anticipated problems while Port lll is the prospects and concluding summary.

Government Industrial Policies In Respect Of Small And Medium Enterprises In Nigeria, K. M. Obitayo

Bullion

The paper examines various government policies and their effects on the survival and growth of SMEs. It examines the concept of small or medium scale enterprise, what factors militate against their survival, growth and proliferation for which government policies have been formulated to address. The paper is structured broadly into four sections The first section gives an overview of the definition of SMEs, their characteristics and roles as well as recognised problems. Section ll discusses government policies for promoting SMEs. It reviews the monetary and fiscal policy measures adopted in respect of SMEs in Nigeria. Section lll appraises the impacts …

An Econometric Analysis Of The Nature And Causes Of Inflation In Nigeria, J. O. Asogu

Economic and Financial Review

In this econometric revisitation of inflation in Nigeria, an extensive review of the literature and evidence has been attempted culminating in a specification of the various alternative hypotheses on the causes of inflation. While not ruling out the validity of several theories of inflation in the Nigerian situation, empirical evidence indicates that increases in real domestic produce or supply situation, especially food, and law cost of production of consumables, tended to ameliorate inflation. On the other hand, increases in government expenditure, especially deficits, tend to increase the money supply and worsen depreciation of the exchange rate, which in turn intensify …

The Role Of The Central Bank Of Nigeria In Promoting Agricultural Production And Export Trade In Nigeria, I. G. Garba

Bullion

The paper examines Central Bank of Nigeria’s (CBN) engagement in a variety of activities in the form of policies, programmes and project for the development of the Nigerian economy. ln particular, the promotion of agricultural production and export trade has been pursed to varying degrees using various policy instruments at its (CBN) disposal under changing national and international economic and political climate. The paper examine the development in these two key and complimentary activities and highlighting the changing economic situations. The prospects for the future are discussed based on the lessons of past experiences. The paper is rounded up with …

The People's Bank Of Nigeria: Review And Update, J. A. Babalola

Bullion

The paper reviews the establishment of the People's Bank in Nigeria. The paper is divided into five sections, Section one gives background to the establishment of the People's Bonk in Nigeria, section two discusses the concept and operational features of the Bank, section three appraises the operations, section four looks at the likely problems the Bank may face, while Section five discuses the prospects and conclude the Paper.