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2003

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Full-Text Articles in Business

Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers Jun 2015

Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers

Eric N. Johnson

This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded ...


Human Resource Management, Cynthia Fisher, Lyle Schoenfeldt, James Shaw Jul 2014

Human Resource Management, Cynthia Fisher, Lyle Schoenfeldt, James Shaw

James B Shaw

No abstract provided.


“Providing An Integrated, Team-Based, Technology-Driven Emba – A Case Study, Douglas Moodie, Deborah Roebuck May 2014

“Providing An Integrated, Team-Based, Technology-Driven Emba – A Case Study, Douglas Moodie, Deborah Roebuck

Deborah Mae Britt Roebuck

No abstract provided.


Evaluation Of The Feline Pancreas Using Computed Tomography And Radiolabeled Leukocytes., L. Head, G. Daniel, Karen Tobias, Federica Morandi, Robert Denovo Jr., Robert Donnell Mar 2012

Evaluation Of The Feline Pancreas Using Computed Tomography And Radiolabeled Leukocytes., L. Head, G. Daniel, Karen Tobias, Federica Morandi, Robert Denovo Jr., Robert Donnell

Karen M. Tobias DVM, DACVS, College of Veterinary Medicine

This study was designed to test the feasibility and utility of computed tomography and radiolabeled granulocytes in evaluating the feline pancreas in six normal cats. Autologous granulocytes were labeled with 99mTc-hexamethylpropyleneamine oxime (HMPAO) and injected into each cat. Whole body scintigraphic images were acquired at 1, 5, 15, and 30 minutes, and 1, 2, and 4 hours following injection. The following day, each cat was anesthetized and computed tomographic images of the abdomen were acquired both pre- and post-contrast. Following CT, a surgical pancreatic biopsy was collected. Feline granulocytes were successfully labeled with 99mTc-HMPAO with a labeling efficiency of 15-42 ...


Evaluation Of The Feline Pancreas Using Computed Tomography And Radiolabeled Leukocytes., L. Head, G. Daniel, Karen Tobias, Federica Morandi, Robert Denovo Jr., Robert Donnell Mar 2012

Evaluation Of The Feline Pancreas Using Computed Tomography And Radiolabeled Leukocytes., L. Head, G. Daniel, Karen Tobias, Federica Morandi, Robert Denovo Jr., Robert Donnell

Federica Morandi

This study was designed to test the feasibility and utility of computed tomography and radiolabeled granulocytes in evaluating the feline pancreas in six normal cats. Autologous granulocytes were labeled with 99mTc-hexamethylpropyleneamine oxime (HMPAO) and injected into each cat. Whole body scintigraphic images were acquired at 1, 5, 15, and 30 minutes, and 1, 2, and 4 hours following injection. The following day, each cat was anesthetized and computed tomographic images of the abdomen were acquired both pre- and post-contrast. Following CT, a surgical pancreatic biopsy was collected. Feline granulocytes were successfully labeled with 99mTc-HMPAO with a labeling efficiency of 15-42 ...


The Impacts Of Delphi Communication Structure On Small And Medium Sized Asynchronous Virtual Teams, Hee-Kyung Cho Dec 2003

The Impacts Of Delphi Communication Structure On Small And Medium Sized Asynchronous Virtual Teams, Hee-Kyung Cho

Dissertations

The improvement of Internet technology has motivated distributed work groups to collaborate without meeting face to face. Although asynchronous meetings through Web-based group communications systems enable groups dispersed temporarily and geographically to collaborate more flexibly, parallel and non-linear communication among dispersed members also challenge effective and efficient group coordination. Moreover, the Web-based asynchronous meeting is distinguished not only from the face-to-face meeting but also from the synchronous computer-supported meeting in terms of coordination process. However, previous asynchronous group communications or virtual team research focused more on the comparison of this new type of meeting with the face-to-face meeting. Not many ...


Virtual Teams Combining Mobile Devices With Web-Based Communication On Group Decision Making, Hyo-Joo Han Dec 2003

Virtual Teams Combining Mobile Devices With Web-Based Communication On Group Decision Making, Hyo-Joo Han

Dissertations

Organizations have moved from a face-to-face team environment to a virtual team environment using communication technology during the last decade. More and more workers use asynchronous tools (including email, discussion groups, information sharing tools, and group calendaring systems), and synchronous tools, such as instant messaging and web-based chatting features, to coordinate and share information with people within and outside of organizations. This empirical study on how virtual teams work, integrating mobile devices with web-based group communication for decision-making tasks, examines which technologies and communication modes are the best for distributed group teamwork, and, mainly, what are the predictive characteristics making ...


Are Stock Prices Related To New York's Climatic Conditions?, Matthew M. Cullen Dec 2003

Are Stock Prices Related To New York's Climatic Conditions?, Matthew M. Cullen

Honors Theses

The past five years has shown tremendous growth in a new wave and style of investing strategy. This new style, known as behavioral investing, attempts to analyze financial markets through the eye of a social scientist rather than a financial professional. Its followers try to see market movements as affected not necessarily by the business or economy but by the cognition and mood of buyers and seller. This paper analyzes the effect of climatic conditions on mood and the effect that has on market movements and volume. For the most part, it was found that there is no significant relationship ...


2003-12-12, Morehead State University. Board Of Regents. Dec 2003

2003-12-12, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.


Do Cognitive Test Scores Explain Higher U.S. Wage Inequality?, Francine D. Blau, Lawrence M. Kahn Dec 2003

Do Cognitive Test Scores Explain Higher U.S. Wage Inequality?, Francine D. Blau, Lawrence M. Kahn

Articles and Chapters

Using microdata from the 1994-8 International Adult Literacy Survey (IALS) for nine countries, we examine the role of cognitive skills in explaining higher wage inequality in the United States. We find that while the greater dispersion of cognitive test scores in the United States plays a part in explaining higher U.S. wage inequality, higher labor market prices (i.e., higher returns to measured human capital and cognitive performance) and greater residual inequality still play important roles, and are, on average, quantitatively considerably more important than differences in the distribution of test scores in explaining higher U.S. wage inequality.


Steigerung Der Kundenbindung Durch Echtzeitmanagement, Hubert Oesterle Dec 2003

Steigerung Der Kundenbindung Durch Echtzeitmanagement, Hubert Oesterle

Hubert Oesterle

No abstract provided.


New Wine In Old Bottles: A Case Study Of Innovation Territories In 'New World' Wine Production, D. K. Aylward, T. Turpin Dec 2003

New Wine In Old Bottles: A Case Study Of Innovation Territories In 'New World' Wine Production, D. K. Aylward, T. Turpin

Faculty of Commerce - Papers (Archive)

This article applies the concept of ‘innovation territories’ to explain the recent export success of the Australian Wine Industry. Recent data collected from four ‘New World’ wine producing countries are contrasted in order to investigate ‘innovation territories’ that in the Australian context transcend geographic and policy boundaries. The international comparison shows that these territories can be mapped and their interaction compared. A major finding from the study is that one of the major contributors to Australia’s success in gaining comparative advantage in this industry is the way local and national investments in R&D have transcended geographic and policy ...


How Much Do Firms Hedge With Derivatives?, Wayne R. Guay, S. P. Kothari Dec 2003

How Much Do Firms Hedge With Derivatives?, Wayne R. Guay, S. P. Kothari

Accounting Papers

For 234 large non-financial corporations using derivatives, we report the magnitude of their risk exposure hedged by financial derivatives. If interest rates, currency exchange rates, and commodity prices change simultaneously by three standard deviations, the median firm's derivatives portfolio, at most, generates $15 million in cash and $31 million in value. These amounts are modest relative to firm size, and operating and investing cash flows, and other benchmarks. Corporate derivatives use appears to be a small piece of non-financial firms’ overall risk profile. This suggests a need to rethink past empirical research documenting the importance of firms’ derivative use.


Testing The Relative Power Of Accounting Standards Versus Incentives And Other Institutional Features To Influence The Outcome Of Financial Reporting In An International Setting, Robert W. Holthausen Dec 2003

Testing The Relative Power Of Accounting Standards Versus Incentives And Other Institutional Features To Influence The Outcome Of Financial Reporting In An International Setting, Robert W. Holthausen

Accounting Papers

Ball, Robin and Wu (Journal of Accounting and Economics, 2003, this issue) investigate the relationship between accounting standards and the structure of other institutions on the attributes of the financial reporting system. They find evidence consistent with the hypothesis that beyond accounting standards, the structure of other institutions, such as incentives of preparers and auditors, enforcement mechanisms and ownership structure affects the outcome of the financial reporting system. However, interpretation of the evidence with respect to the notion of quality of the financial reporting system and the quality of accounting standards that the authors introduce is problematic.


Measuring Imputed Cost In The Semiconductor Equipment Supply Chain, Morris A. Cohen, Teck H. Ho, Christian Terwiesch Dec 2003

Measuring Imputed Cost In The Semiconductor Equipment Supply Chain, Morris A. Cohen, Teck H. Ho, Christian Terwiesch

Operations, Information and Decisions Papers

We consider the order-fulfillment process of a supplier producing a customized capital good, such as production equipment, commercial aircraft, medical devices, or defense systems. As is common in these industries, prior to receiving a firm purchase order from the customer, the supplier receives a series of shared forecasts, which are called “soft orders.” Facing a stochastic internal manufacturing lead time, the supplier must decide at what time to begin the fulfillment of the order. This decision requires a trade-off between starting too early, leading to potential holding or cancellation costs, and starting too late, leading to potential delay costs. We ...


The Spatial Distribution Of Housing-Related Ordinary Income Tax Benefits, Joseph Gyourko, Todd Sinai Dec 2003

The Spatial Distribution Of Housing-Related Ordinary Income Tax Benefits, Joseph Gyourko, Todd Sinai

Real Estate Papers

We estimate how tax subsidies to owner-occupied housing are distributed spatially across the United States and find striking skewness. At the state level, the mean tax benefit per owned unit in 1990 ranged from $917 in South Dakota to $10,718 in Hawaii. The dispersion is slightly greater when benefit flows are measured at the metropolitan-area level. Even assuming the subsidies are funded in an income progressivity-neutral manner, a relatively few metro areas, primarily in California and the New York–Boston corridor, are shown to gain considerably while the vast majority of areas have relatively small gains or losses.


Why Not Rms In In Insurance Agencies?, Zachary S. Finn Dec 2003

Why Not Rms In In Insurance Agencies?, Zachary S. Finn

Scholarship and Professional Work - Business

Comments on the significant role played by risk managers in the insurance industry as well as in companies which have limited or no knowledge as to what risk management is.


Fisheries In Sundarbans: Problems And Prospects, Ganesh Chandra, R L. Sagar Dec 2003

Fisheries In Sundarbans: Problems And Prospects, Ganesh Chandra, R L. Sagar

Ganesh Chandra

Sundarbans, the largest delta on the planet earth is famous for its marine and estuarine fish resources. A large population is dependent on fishery activity and capture fisheries is treated as the backbone of Sundarban economy. Sundarban boast around 172 species of fishes, 20 species of prawn and 44 species of crabs including two edible crabs. But fisheries in Sundarbans faces some difficult problems which have an impact on the biodiversity, sustainability and livelihood of fish resources and fisher folk viz. shrinking tiger prawn population, indiscriminate fish seed collection, lack of post harvest and other infrastructures, natural calamities such as ...


Fallstudie L'Oréal - Vendor Managed Inventory Zwischen L’Oréal Und ”Dm Drogerie-Markt“, Enrico Senger, Hubert Oesterle Dec 2003

Fallstudie L'Oréal - Vendor Managed Inventory Zwischen L’Oréal Und ”Dm Drogerie-Markt“, Enrico Senger, Hubert Oesterle

Hubert Oesterle

L´Oréal ist der Weltmarktführer für kosmetische und dermatologische Produkte. Gemeinsam mit dm-drogerie markt realisierte L´Oréal ein Vendor Managed Inventory, das eine Bedarfsplanung auf Basis von Lagerbeständen und Abverkäufen beim Kunden statt auf Basis von Bestellungen erlaubt. Neben der verbesserten Produktions- und Lagerplanung wurde es möglich, den Sortimentswechsel genauer zu steuern. Die Kosten für den zusätzlichen Service der Lagerbewirtschaftung wurden durch Prozesskostenreduktionen vollständig aufgefangen. Der neue Service führt aber zu einer wesentlich höheren Kundenbindung (höhere Wechselkosten für den Kunden).


Fallstudie Brose Fahrzeugtechnik Gmbh & Co. Kg - Verbesserung Des Anfrageprozesses Im Einkauf Der Brose Fahrzeugtechnik Gmbh & Co. Kg, Enrico Senger, Hubert Oesterle Dec 2003

Fallstudie Brose Fahrzeugtechnik Gmbh & Co. Kg - Verbesserung Des Anfrageprozesses Im Einkauf Der Brose Fahrzeugtechnik Gmbh & Co. Kg, Enrico Senger, Hubert Oesterle

Hubert Oesterle

Die Brose Fahrzeugtechnik liefert Fensterheber, Türschlösser, Türsysteme und Sitzverstel-lungen an die Automobilindustrie. Sie realisierte einen kooperativen Anfrageprozess mit ihren externen Zulieferern und ihren drei internen in die Beschaffung involvierten Bereiche (Zentraleinkauf, Kundenteameinkäufer und Werkseinkauf). Die Anfragen gehen von den internen Bereichen elektronisch an die potentiellen Lieferanten. Im Gegensatz zu früher besitzen alle internen Bereiche vollständige Transparenz über den Status und den Inhalt der Anfrage bzw. der Angebote. Manuelle Erfassungen konventioneller Angebote entfallen.


Fallstudie Röhm - Konsignationslager Zwischen Dem Degussa Geschäftsbereich Röhm Und Der Basf Coatings Ag, Enrico Senger, Hubert Oesterle Dec 2003

Fallstudie Röhm - Konsignationslager Zwischen Dem Degussa Geschäftsbereich Röhm Und Der Basf Coatings Ag, Enrico Senger, Hubert Oesterle

Hubert Oesterle

Röhm stellt Spezialkunststoffe, beispielsweise für die Lackindustrie, her. Zusammen mit BASF Coatings entwickelte Röhm ein erweitertes Vendor Managed Inventory, das neben der Bewirtschaftung eines Konsignationslagers, der aktuellen und exakten Übernahme der Tankfüllungen beim Kunden via Telemetrie, der Übernahme von Vorhersagewerten, der Weitergabe von Qualitätsinformationen zu Chargen auch die elektronische Abrechnung der Lieferungen umfasst. Der frühzeitige Zugriff auf planungsrelevante Daten und Prozessvereinfachungen kompensierten den Mehraufwand für die Lagerbewirtschaft. Der Hauptnutzen wird wie im Fall von L´Oréal in der stärkeren Verbindung mit dem Kunden und dessen Prozessen gesehen.


Fallstudie Heraeus Kulzer Gmbh & Co. Kg - Integriertes Customer Relationship Management Bei Heraeus Kulzer Gmbh & Co. Kg, Enrico Senger, Hubert Oesterle Dec 2003

Fallstudie Heraeus Kulzer Gmbh & Co. Kg - Integriertes Customer Relationship Management Bei Heraeus Kulzer Gmbh & Co. Kg, Enrico Senger, Hubert Oesterle

Hubert Oesterle

Heraeus Kulzer entwickelt, fertigt und vermarktet Dentalwerkstoffe sowie die Geräte und Verarbeitungsverfahren als Komplettsysteme für die Zahngesundheit. Ziel des neuen Ver-kaufsprozesses war es, Zahnärzten und Dentallabors ein umfassendes Produkt- und Service-angebot aus einer Hand (One-face-to-the-customer) und auf den Kunden zu bieten. Dazu reorganisierte Heraeus Kulzer die bis dahin produktgruppen-orientierten Verkaufsteams, richtete ein Customer Service Center ein, führte die Verkaufs-kanäle zusammen, entwickelte in einem Data Warehouse detaillierte Kundenprofile und band den Kunden in den Verkaufsprozess ein. Das Ergebnis sind eine intensivere Kundenbindung und ein verbesserter Kundenservice sowie reduzierte Prozesskosten.


Der Kundenprozess Restrukturiert Die Wirtschaft, Hubert Oesterle Dec 2003

Der Kundenprozess Restrukturiert Die Wirtschaft, Hubert Oesterle

Hubert Oesterle

No abstract provided.


Estimating Auction Revenues For The Proposed Fcc Sale Of 3g Spectrum For Broadband And Advanced Wireless Services, Peter Cramton Dec 2003

Estimating Auction Revenues For The Proposed Fcc Sale Of 3g Spectrum For Broadband And Advanced Wireless Services, Peter Cramton

Peter Cramton

No abstract provided.


Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott Dec 2003

Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott

Accounting Faculty Publications

Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership.

These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako ...


Optimal Transaction Filters Under Transitory Trading Opportunities: Theory And Empirical Illustration, Ronald J. Balvers, Yangru Wu Dec 2003

Optimal Transaction Filters Under Transitory Trading Opportunities: Theory And Empirical Illustration, Ronald J. Balvers, Yangru Wu

CRIF Seminar series

If transitory profitable trading opportunities exist, filter rules are used in practice to mitigate transaction costs. The filter size is difficult to determine a priori. Our paper uses a dynamic programming framework to design a filter that is optimal in the sense of maximizing expected returns after transaction costs. The optimal filter size depends crucially on the degree of persistence of the profitable trading opportunities, on transaction cost, and on the standard deviation of shocks. We apply our theoretical results to foreign exchange trading by parameterizing the moving average strategy often employed in foreign exchange markets. The parameterization implies the ...


Current Approaches To Hr Strategies: Inside-Out Vs. Outside-In, Patrick M. Wright, Scott A. Snell, Peder H. Jacobsen Dec 2003

Current Approaches To Hr Strategies: Inside-Out Vs. Outside-In, Patrick M. Wright, Scott A. Snell, Peder H. Jacobsen

CAHRS Working Paper Series

In an effort to determine the best practices with regard to Human Resource (HR) strategies, we conducted interviews with HR executives knowledgeable about their HR strategies from 20 companies, and gathered archival materials such as the HR strategy documents from 9 of the companies. We found that the content, process, and evaluation of the HR strategies can each be classified as focusing primarily on the HR function, the people of the firm, or the business. We provide some examples of ways that firms can move from an HR focused to a business-focused HR strategy.


A Challenge To The Orthodoxy Concerning Microfinance And Poverty Reduction, Ana Marr Dec 2003

A Challenge To The Orthodoxy Concerning Microfinance And Poverty Reduction, Ana Marr

Journal of Microfinance / ESR Review

As a response to many partial and simplistic theoretical and empirical studies, this paper presents a more comprehensive analytical framework to assess the success of microfinance in achieving its dual objectives of financial sustainability and poverty reduction. By giving center stage to the study of group dynamics and using principles of imperfect information and social psychology, the paper argues that microfinance not only has failed to solve the original problems of information asymmetries between borrowers and lenders but also, in its pursuit of financial sustainability, is destroying the very foundations of these schemes by disrupting the social fabric of communities ...


Rural Finance, Poverty Alleviation, And Sustainable Land Use: The Role Of Credit For The Adoption Of Agroforestry Systems In Occidental Honduras, Ruerd Ruben, Luud Clercx Dec 2003

Rural Finance, Poverty Alleviation, And Sustainable Land Use: The Role Of Credit For The Adoption Of Agroforestry Systems In Occidental Honduras, Ruerd Ruben, Luud Clercx

Journal of Microfinance / ESR Review

This paper analyzes the relationship between financial services provided by different agents, the adoption of agroforestry systems, and the implications for food security and sustainable soil management. Attention is focussed on the role of rural finance in reducing risk and stabilizing household income and yields. We conclude that credit provision performs critical functions for reinforcing the resilience of rural livelihoods in less-favored areas. Rural development programs in the Occidental region of Honduras have been rather reluctant to provide rural financial services. Unfavorable agroclimatic conditions and the scarcity of infrastructure lead to extreme poverty. The local economy is fairly dynamic due ...


Beyond Micro-Credit: Putting Development Back Into Micro-Finance By Thomas Fisher And M. S. Sriram, James R. Bradshaw Dec 2003

Beyond Micro-Credit: Putting Development Back Into Micro-Finance By Thomas Fisher And M. S. Sriram, James R. Bradshaw

Journal of Microfinance / ESR Review

No abstract provided.