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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.


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 ...


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.


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.


Pb1770-A Guide For Considering And Developing A Farmers Market In Tennessee, The University Of Tennessee Agricultural Extension Service Dec 2003

Pb1770-A Guide For Considering And Developing A Farmers Market In Tennessee, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

Soybean farmers face a variety of marketing alternatives each year. Selling to a grain buyer at harvest is one way to sell soybeans. Another alternative is to store soybeans (either commercially or on-farm) and sell them later. Farmers may also set a price for their soybeans before harvest by signing a cash-forward contract with a grain buyer. The contract specifi es the quantity, price, grade, quality and date of delivery. Because prices have been historically lowest during harvest, storing and cash-forward contracting are ways to price soybeans before or after the harvest season, in hopes of achieving higher prices.


Mass.Migration, Robert A. Nakosteen, Michael Goodman, Dana Ansel, Robert Lacey, Rebecca Loveland, James Palma, Alexandra Proshina, Rachel Deyette Werkema Dec 2003

Mass.Migration, Robert A. Nakosteen, Michael Goodman, Dana Ansel, Robert Lacey, Rebecca Loveland, James Palma, Alexandra Proshina, Rachel Deyette Werkema

Robert A Nakosteen

Examining the flow of people moving into and out of Massachusetts over the last decade reveals a state in transition. Our analysis of the Census 2000 data shows that native-born middle-class families are migrating in increasing numbers to other New England states, while smaller numbers of highly educated, highly mobile professionals are arriving in Massachusetts. But, with many choices about where to work and live, there is no guarantee that these workers will make the Bay State their permanent home.

In this respect, Massachusetts is no different from other states with knowledge economies. It is increasingly dependent upon a supply ...


Book Reviews: The Institutionalist Approach To Public Utility Regulation, Edited By Edythe S. Miller And Warren J. Samuels, F. Gregory Hayden, Martin Stack Dec 2003

Book Reviews: The Institutionalist Approach To Public Utility Regulation, Edited By Edythe S. Miller And Warren J. Samuels, F. Gregory Hayden, Martin Stack

College of Business Faculty Publications

The Institutionalist Approach to Public Utility Regulation explains and assesses the intellectual and institutional infrastructure that has come to be recognized as Harry Trebing’s contribution to regulatory economics, policy, and history. This infrastructure not only incorporates principles, history of ideas, and applicable theories but also includes an entourage of scholars who have been associated with Trebing in research and policy endeavors. In addition to providing scholarly work and policy involvement, Trebing, in partnership with his wife, Joyce, has provided organizational leadership. They have organized conferences, lectures, seminars, and research institutes and have facilitated policy interfacing with public utility commissioners ...


The Board Of Our Dreams: A Plan To Build A Dynamic Board Of Directors For Mama's Kitchen, Edith A. Glassey Dec 2003

The Board Of Our Dreams: A Plan To Build A Dynamic Board Of Directors For Mama's Kitchen, Edith A. Glassey

Governance

This concept paper explores, among other things, the reasons why board members lose their enthusiasm, why they fail. This paper discusses the importance of ongoing board development using twelve key components. It also addresses in depth the competencies of an effective board, ways to recruit, orient, educate and recognize boards of directors. To this end, this concept paper will:

1) demonstrate how to strengthen the board of directors of Mama's Kitchen through

2) the establishment of a comprehensive and ongoing board development program.

Additionally, the reasons and strategies for establishing a "dream team" for the board of directors are ...


Corporate Governance, The Environment And The Internet, Jane Andrew Dec 2003

Corporate Governance, The Environment And The Internet, Jane Andrew

Faculty of Commerce - Papers (Archive)

Corporate use of the internet for a variety of business purposes is now commonplace. Owning and occupying internet space is almost essential for publicly traded companies, either as a place to do business or as a place to exchange information about business. It has also been documented that the internet provides a global meeting ground for those interested in social and environmental change. The two ideas are now combining, leading to a situation in which corporations are using their web pages to provide environmental information about their activities as part of their corporate governance strategy. This paper performs an initial ...


Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis Dec 2003

Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis

Accounting Faculty Publications

The purpose of this article is to bolster the government auditor's ability to detect procurement fraud through the use of information technology (IT) tools in performing more sophisticated data analytics and effective audit testing. The article primarily focuses on fraud detection. The government auditor should customize the application of general fraud detection principles to specific facts and circumstances and use sound professional judgment. Procurement fraud detection tests may help identify fraudulent activity and also inefficiencies, waste and abuse.


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 ...


Data-Driven Market Segmentation - A Structure-Based Conceptual Framework For Management Decision Support, Sara Dolnicar, Friedrich Leisch Dec 2003

Data-Driven Market Segmentation - A Structure-Based Conceptual Framework For Management Decision Support, Sara Dolnicar, Friedrich Leisch

Faculty of Commerce - Papers (Archive)

Market segmentation increasingly uses homogeneous groups of consumers determined on the basis of empirical market data as target segments (a posteriori-, data-driven-, post hoc segmentation) rather than splitting individuals according to single, typically socio-demographic or geographic, criteria (a priori-, commen sense segmentation). A vast amount of contributions has been made to improve methodology of identifying or constructing data-based market segments. However, real world data sets often do not contain clearly separated density clusters. Therefore all techniques used in data-based market segmentation can render multiple solutions of similar quality. So far no attempt has been made to construct a framework enabling ...


The Value-Relevance Of Nonfinancial Information: The Biotechnology Industry, Ya-Wen Yang Dec 2003

The Value-Relevance Of Nonfinancial Information: The Biotechnology Industry, Ya-Wen Yang

Doctoral Dissertations

This study examines whether nonfinancial patent information is useful to investors in assessing and valuing biotech firm’s long-term financial performance. The biotech industry requires large R&D investments with uncertain payoffs. Current accounting practice expenses (rather than capitalizes) R&D expenditures. As a result, financial variables are often negative or excessively depressed. Because accounting assets do not reflect biotech firms’ valuable intangible assets, this study examines whether nonfinancial patent information supplement the information content of financial information in market valuation. Using six patent variables measuring both quantity and quality aspects of patents, I found evidence consistent with the idea ...


A Management Plan For The Imported Fire Ant (Ifa) Migration Into Gateway Communities In East Tennessee, Elizabeth Ann Long Dec 2003

A Management Plan For The Imported Fire Ant (Ifa) Migration Into Gateway Communities In East Tennessee, Elizabeth Ann Long

Masters Theses

This thesis outlines a management plan for Gateway communities to use as a preparedness guide dealing with the establishment of the hybrid species of the Imported Fire Ant (IFA). The red species of IFA, Solenopsis invicta Buren, and the black species of IFA, Solenopsis richteri Forel, are located in southern Tennessee, but it appears that it is the hybrid species of their crossbreeding that is migrating into east Tennessee. The two species of IFA and their hybrid are moving north, both by natural migration and by being brought into the east Tennessee area on landscape plant materials and by the ...