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News -- 2002 March 19;Road To Reform: A White Paper, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

Original copied from the POB Web site

News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

Original copied from the POB Web site

Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site

Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site

Asb Meeting Minutes, 2002, April 16-17;Auditing Standards Board Approved Highlights, 2002, April 16-17, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Das Wirtschaftsimperium Der Ethnisch Chinesischen Unternehmer In Südostasien Zwischen Kontinuität Und Wandel (In German), Thomas Menkhoff

Research Collection Lee Kong Chian School Of Business

Der Beitrag beschäftigt sich mit den wenig erforschten, komplexen Wechselwirkungen zwischen der rapide voranschreitenden globalen Marktvergesellschaftung einerseits sowie den Marktkulturen in Südostasien, in denen ethnischchinesische Unternehmer, Geschäftsleute und Händler mit ihren Familienkonglomeraten und Handelsnetzwerken eine prominente Rolle spielen. Ausgehend von der Asienkrise 1997-99, die eine deutliche Zäsur für ethnisch-chinesisches Wirtschaftshandeln in der Region darstellt, werden die Auswirkungen der rapiden Wandlungsprozesse auf das ethnisch-chinesische Unternehmertum in der Region und deren sozio-ökonomische Beziehungsnetzwerke skizziert sowie unternehmerische Anpassungsstrategien aufgezeigt. Der Beitrag schliesst mit einer kurzen Prognose über die Zukunft des chinesischen Kapitalismus in Asien.

2002 Nsu Knights Volleyball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

Masthead

University of Pennsylvania Journal of Business Law

No abstract provided.

The Rule That Isn't A Rule - The Business Judgment Rule, Douglas M. Branson

Articles

On a doctrinal basis, few areas of corporate law are more confused then the duty of care applicable to corporate officials and its handmaiden, the business judgment rule. The tendency of many scholars and practitioners has been to collapse the duty of care into the business judgment rule, as Professor Stuart Cohn pointed out more than a decade ago. The business judgment rule is a separate legal construct that is related to, but separate from, the duty of care and one which protects only proactive and not somnambulant directors and officers. The business judgment rule stays at center stage for …

The Social Responsibility Of Large Multinational Corporations, Douglas M. Branson

Articles

In the 1970s, legal scholars wrote extensively on the subject, as it was then known, "corporate social responsibility." Proposals surfaced for pubic interest directors, mandatory social accounting and disclosure, increased use of Security Exchange Commission (SEC) shareholder proxy proposals, federal minimum debate was eclipsed completely by the law and economics movement of the 1980s. Now, in the new century, the inquiry into social responsibility of large corporations has begun anew. This article is an attempt to take that inquiry, or debate, and place it in the international context.

I have four stories to tell. First is that much of the …

The Sustainability Of Sustainable Consumption, Paddy Dolan

Articles

This article examines the limitations of the concept of sustainable consumption in terms of the inadequate attention given to the social, cultural and historical contextualization of consumption. I argue that Macromarketing should adopt modes of inquiry that more fully engage with this contextualization. The implicit assumptions of ‘sustainable consumption’ center on the rational individual and his or her needs and wants, and neglect the significance of consumption practices as embodying the relations between individuals. Acts of consumption are not in opposition to, and prior to, macro structures and processes, they are macro processes at work. Consumer practices are cultural and …

Competencies: A New Sector, Tony Kiely, Monica Brophy

Articles

Outlines the processes involved in the development of a competency based framework for use by middle managers of three-star Irish hotels within rooms division and the food and beverage department. Secondary research provides an overview of existing generic competency models. Competency models and frameworks have been applied and customised across a broad range of industry sectors. Seeks to address the need for an innovative and fresh approach to HRM within the Irish hotel sector. The primary research is conducted among three-star hotels nation wide, giving equal representation to all regions of Ireland. Job analysis techniques are used as the basis …

Iontas.Com: Marketing A Software Product, Gerry Mortimer

Case studies

The year 2001 was a momentous one for most companies in the IT sector with dramatic drops in both profit and market sentiment. Few businesses in the sector were immune to the upheaval. Fortunes had been lost, at least on paper, and many dot.com businesses had folded. While telecoms businesses had been the hardest hit among established concerns, the gloom was widespread.

Supply Chain Management: Implication For Logistics Service Providers, Edward Sweeney

Other Resources

No abstract provided.

Securities Regulation As Lobster Trap: A Credible Commitment Theory Of Mandatory Disclosure, Edward B. Rock

All Faculty Scholarship

No abstract provided.

Towards An Integrated Theory Of Intellectual Property, Gideon Parchomovsky, Peter Siegelman

All Faculty Scholarship

This Article addresses a curious gap in the theory of intellectual property. One of the central dogmas in both the legal and economic literatures is that patents, copyrights and trademarks constitute separate forms of protection, each serving different purposes and designed to operate independently of the others. By challenging this dogma, however, this Article shows that certain combinations of intellectual property protection give rise to important synergies. When a patentee can develop brand loyalty among its customers, the existence of trademark protection allows her to extend its protection even after her patent expires, and thereby earn higher profits than would …

How I Learned To Stop Worrying And Love The Pill: Adaptive Responses To Takeover Law, Marcel Kahan, Edward B. Rock

All Faculty Scholarship

No abstract provided.

Put-Call Parity And The Law, Michael S. Knoll

All Faculty Scholarship

A common literary theme is the conflict between appearance and reality. That conflict also frequently arises in the law, where it is usually cast as one between substance and form. Another discipline in which the conflict arises is finance, where it appears in the put-call parity theorem. That theorem states that given any three of the four following financial instruments--a riskless zero-coupon bond, a share of stock, a call option on the stock, and a put option on the stock--the fourth instrument can be replicated. Thus, the theorem implies that any financial position containing these assets can be constructed in …

Ship Manning And Safety : Problems In The Recruitment, Selection And Retention Of Seafarers : A Global View, Solomon Usman Jatau

World Maritime University Dissertations

No abstract provided.

Aicpa Member Practice Guide On The Privacy Protection Provisions Of The Gramm-Leach-Bliley Act And Related Federal Trade Commission Regulations (Revised July 2, 2002), American Institute Of Certified Public Accountants. Tax Division. Privacy/Disclosure Task Force

Guides, Handbooks and Manuals

No abstract provided.

New Accounting Culture: — Address By Barry C. Melancon President And Ceo, The American Institute Of Cpas September 4, 2002 Yale Club - New York City, Barry C. Melancon

Guides, Handbooks and Manuals

No abstract provided.

United States Gaap Versus International Accounting Standards: Convergence Or Divergence. Evidence From Form 20-F, Kendra Jo Huff

Theses and Dissertations - UTB/UTPA

Numerous accounting standards and practices affect the financial statements analyzed by investors and creditors thus bringing into question the comparability of such statements. Firms operating internationally often apply accounting methods and practices accepted by other global firms and investors. Comparability increases, or harmonization occurs, as firms converge toward a few accepted methods or when the number of methods applied decrease. This study analyzes the comparability of profits based on U.S. principles versus International Accounting Standards and other foreign accounting principles. The data for the analysis consisted of the reconciliation items and profits reported in Form 20-F filed by foreign corporations …

Iso 9001: Quality Management System Manual, Revision H, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Organizational Climate And Commitment: A Case Study Of An Urban Nonprofit Organization, William Sawyer Grant

Theses and Dissertations in Urban Services - Urban Management

This qualitative study investigates the relationship between the two constructs: Organizational Climate and Organizational Commitment.

Litwin and Stringer (1968) suggested that a molar model is needed to explain employee behavior and motivation. Climate was proposed as this molar construct. Research concerning Organizational Climate resulted in multiple definitions and little consensus concerning the number and use of multiple dimensions of this construct. The almost exclusive use of survey methods coupled with methodological confusion with Organizational Culture created difficulty with the use of this important construct.

Organizational Commitment research resulted in a number of competing definitions. Research by Meyer and Allen (1997) …

News -- 2002 April 4;Letter Sent From Charles A. Bowsher To Robert K. Herdman And Robert J. Kueppers, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher

Association Sections, Divisions, Boards, Teams

Original copied from the POB Web site

Hemispheric Integration And The Politics Of Regionalism: The Free Trade Area Of The Americas (Ftaa), Christopher M. Bruner

Scholarly Works

This article examines negotiations toward a Free Trade Area of the Americas (FTAA). It seeks to discern what key negotiating parties want out of such an agreement, and the means through which they have sought to achieve their disparate goals.

The United States and Brazil, in particular, have employed complex negotiating strategies in order to gain theupper hand - strategies prompted by a variety of economic and political dynamics at domestic andsubregional levels. These dynamics include the significant pressure exerted on U.S. policy-makers by constituent groups sensitive to globalization's impact on labor and the environment, as well as the challenge …

Perceptions Of Active Graduate Faculty At A Research Extensive University Regarding Electronic Submission Of Theses And Dissertations (Etds), Ursula Irene Anna Goldsmith

LSU Doctoral Dissertations

This study investigates and explores faculty perceptions toward Electronic Theses and Dissertations (ETDs) during the implementation of ETDs at a university located in the southern portion the United States. Louisiana State University and Agriculture and Mechanical College (LSU) is the flagship university for the state of Louisiana and one of only 25 universities nationwide holding both land-grant and sea-grant status. The Carnegie Foundation for the Advancement of Teaching classified LSU as Doctoral/Research Universities-Extensive. Chapter 1 provides the rationale for this study, the importance of higher education, the importance and role of the faculty advisor in graduate education as influencing the …

Community Organization Staff Perceptions About The Importance Of Selected Practices In Building Effective Community-University Service And Learning Partnerships, Bobbie Ruth Dixon Shaffett

LSU Doctoral Dissertations

The purpose of this study was to explore community organization staff perceptions about the importance of selected practices in building effective community-university service and learning partnerships. The target population was community organization staff members who were current or potential partners for community-university service and learning partnerships. The accessible population was community organization staff members listed with a southern metropolitan volunteer placement organization in a an area served by several universities, one large Research I Land-grant university, a historically Black Land-grant university, and at least two other state universities. The researcher designed a mail survey questionnaire based on scholarly and practitioner …

For A Good Cause : The Effects Of Cause Important, Cause Proximity, Congruency And Participation Effort On Consumers' Evaluation Of Cause Related Marketing, Stacy Landreth

LSU Doctoral Dissertations

In the past several years, companies have discovered the importance of strategic social alliances, particularly in the form of cause related marketing (CRM) programs. Varadarajan and Menon (1988) describe the key feature of CRM as is that the firm’s contribution is linked to consumers’ engagement in revenue producing transactions with the firm. It is essentially a way for a firm to “do well by doing good” and provides several benefits to both the firm and the non-profit organizations receiving the donations. In general, academic researchers have found favorable consumer attitudes toward the firm, products and the non-profit organization involved. Consumers …

The Effectiveness Of Managerial Leadership Development Programs: A Meta-Analysis Of Studies From 1982-2001, Doris B. Collins

LSU Doctoral Dissertations

Many organizations are committing to education and training that deepens skills, perspectives, and competencies of their leaders. This research located 103 studies from 1982-2001 with a full range of managerial leadership development interventions including feedback, developmental relationships, on-the-job experiences, and formal training. It integrated results of 83 of these studies with formal training interventions via meta-analytic techniques to determine the effectiveness of interventions, in their enhancement of performance, knowledge, and expertise at the individual, team or group, or organizational level. The studies were viewed through a "macro-lens," that used a full range of managerial leadership development interventions (McCauley, Moxley, & …