Business Commons^™

January 1996, Inland Empire Business Journal

Inland Empire Business Journal

Answer’s 89 PAUL KARDOS 7

Ask the California Inland Empire

Venture Forum 23 Calendar 99

Advertising/Marketing IE Profile 21

& Public Relations Z4 Lists or tbe Month:

At Deadline 3 I.E. Charities 97

Bankruptcies 108 Colleges/

Chamber of Commerce MBA Programs 49

Happenings 105 New Business Listings 109

Classified Advertising 106 People, Places

Commentary 6 and Events 100

Corporate Profile: Real Estate Focus 102

Safari land 90 Restaurant &

Default Notices & Entertainment Guide 92

Trustee Sales 101 Executive Time Out 94

Editorial 6 World Class Marketing

IEBJ Close-Up: Notebook 20

Statements On Responsibilities In Personal Financial Planning Practice. Revision, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

Cpa Pfs: Personal Financial Candidates'handbook: A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Guide To Communicating The Results Of Personal Financial Planning Engagements; Pfp Library;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

On The Information Content Of Calls Of Convertible Securities, Anthony K. Byrd, William T. Moore

Faculty Publications

Negative stock price reactions to conversion-forcing calls of convertible bonds and preferred stocks are reexamined, and most of the sample firms are shown to exhibit full price recovery by the end of the conversion period. In addition, analysts' earnings forecasts, both short-term and long-term, are found to be revised upward following call announcements for convertible bonds and preferred stocks. The combined findings cast doubt on the established belief that such capital structure decisions signal negative information about firm value.

Perceptions Of Financial Counselling In Western Australia, Natalie Dall

Theses: Doctorates and Masters

The development of financial counselling in Australia during the past decade has been complex and fragmented. Financial counselling and rural counselling services within Western Australia are funded from a range of government, non-government and church based groups. This has contributed to problems in the identification of basic definitions of the need for services, the role of the financial counsellor and service models or functions. The failure to define the role of the financial counsellor and the needs to be addressed by financial counselling services, "appears to be the most important historic weakness in the field." (Wyse et al., 1990, p.2). …

Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot

Theses: Doctorates and Masters

The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …

December 1995, Inland Empire Business Journal

Inland Empire Business Journal

ONT Terminal Funding Up in Air

Again? 3

Banking on the Inland Empire 19

Human Resources Guide 21

Work Place Considerations for

the Disabled 41

Answering Riddles about

Employees on Salary 43

Inland Empire Health Care 53

ALSO ...

At Deadline 3

Bankruptcies 16

California Venture Forum 58

Chamber of Commerce 14

Classifieds 15

Close Up:Douglas La Belle 7

Commentary 6

Comer on the Market 57

Corporate Profile: Fun Corner 10

Editorial 6

Executive Time Out 61

IEBJ Profile:Bob Hunt 8

Manager's Bookshelf 64

Lists of the Month: see Pages 21-52

People, Places & Events 67

Real Estate Focus 66 …

November 1995, Inland Empire Business Journal

Inland Empire Business Journal

Our Cows to Kansas? 3

Terminal Breaks Ground 12

Loving What You Do for Me 16

Studying the Peso 18

Golf Capital U.S.A. 19

Let's Go Shopping 25

Staying Alive ' til 1995 37

October 1995, Inland Empire Business Journal

Inland Empire Business Journal

ALSO

At Deadline 3,16

Bankruptcies 58

California Venture Forum 16

Chamber of Commerce 56

Classifieds 57

Close-Up:

John Mannerino 7

Commentary 6

Comer on the Market 13

Corporate Profile:

J. Filippi Winery 10

Editorial 6

Executive Time Out 47

IEBJ Profile:

Dan Stark 12

Manager's Bookshelf 46

Lists of the Month: 25,29,34,40

People, Places & Events 51

Real Estate Focus 53

Restaurant and

Entertainment Guide 44-45

Software Review 30

September 1995, Inland Empire Business Journal

Inland Empire Business Journal

Worldpointe Trade Center 3

Rose Institute Report Takes Aim 8

Welcome Back, Kotter 12

Arizona, Here We Come 15

Dogfight Over Airport 17

Health Care Take Out Section 19

Banking Round Up 35

Outlook On Hotels 43

August 1995, Inland Empire Business Journal

Inland Empire Business Journal

Stadium Site Search 3

Another Raceway Coming 11

ONT Update 15

I.E. Symphony 18

Environmental Section 19

Telecommuting 26

SunGas Expands 28

Small Business Guide 35

Government Contracts 45

April 1995, Inland Empire Business Journal

Inland Empire Business Journal

New Terminal? 3

Sexual Harassment Cases 11

Money for Business 11

Five Country Regio Survey 13

El Sobrante Dump 13

The Ontario Mills Project 23

Mexican Banks R.E. Assets 30

Employment Tax Amnesty 33

Singapore & the Netherlands 42

July 1995, Inland Empire Business Journal

Inland Empire Business Journal

Speedway Ideas 3

Global Market 13

Entrepreneurs 16

World Trade 19

Radio Spots 27

Printing Tips 35

Trauma Care 37

Home Sales 45

Development Growth 53

June 1995, Inland Empire Business Journal

Inland Empire Business Journal

Armor All in Court 3

Parade of Proposed Raceways 12

Gallup Poll for Small Business 13

Inland EmpireBanking Scene 17

Shadow Net 23

Your Banker & You 29

Selling to Country's Largest Customer 35

Peso Devaluation 44

May 1995, Inland Empire Business Journal

Inland Empire Business Journal

International Trade

Conference 3

Endangered Species 5

Children's Discovery Museum of Desert 12

Prevent Fraud in the Workplace 18

"Factoring" Could be Answer 24

Worker's Comp Reform 29

Car Insurance Rates Under Review 31

LegaiCheck-ups 42

Can Prevent Trouble

Negotiation Skills 48

March 1995, Inland Empire Business Journal

Inland Empire Business Journal

About Money 3

Auto Malls Come and Go 8

Reactions of the State Treasurer 12

Inland Empire Banking 14

SCE Moves to Managed Care 21

New Healthcare Giant 24

A Promise of Digital Dollars 40

Cal State's Regional Impact 44

Garbage and Waste 57

Budget Of Renewal 1995, Sani Abacha General

Bullion

The paper contains the 1995 Budget speech of the Head of State and Commander-in-Chief of the Armed Forces of Nigeria, General Sani Abacha.

February 1995, Inland Empire Business Journal

Inland Empire Business Journal

Domenigoni Valley Reservoir 3

Plans for Chino's Dairies 5

Ontario Convention Center 11

Anti-Trust Fundamentals 16

Census Bureau Report 21

Tax Reform 24

ISO 9000 Training 28

Real Estate Merger 34

Employees & Your Financial Health 37

Menu Engineering: A Model Including Labor, Stephen M. Lebruto, William J. Quain, Robert A. Ashley

Hospitality Review

Menu engineering is a methodology to classify menu items by their contribution margin and popularity. The process discounts the importance of food cost percentage, recognizing that operators deposit cash, not percentages. The authors raise the issue that strict application of the principles of menu engineering may result in an erroneous evaluation of a menu item, and also may be of little use without considering the variable portion of labor. They describe an enhancement to the process by considering labor.

Information Technology Trends: Impact On Hotel Corporations, Galen Collins

Hospitality Review

Hospitality organizations are embracing technology in all its aspects to ensure that they can effectively compete in today's market The author cites the results of a survey of corporate executives designed to assess how technology is affecting their organizations.

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1995, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning (PFP) services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Audit and Accounting Guide Guide for Prospective Financial Information. The issuance of this exposure draft was approved by the PFP Executive Committee. This …

Invest In Your Future: Choose A Personal Financial Specialist, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Quantifying Time Value Errors, George A. Mangiero, Susan M. Mangiero

WCBT Faculty Publications

Focuses on the quantification of the magnitude of error when the mathematical function for present value is ignored and interpolation is used to determine the discount factor in the time valuation of cash flows. Length of discounting period; Linear interpolation between table present value factors for periodic interest rate and same interest rate plus one per cent; Sensitivity of maximum error timing to interest rate.

Personal Financial Planning: Starting Your Future Today: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.

January 1995, Inland Empire Business Journal

Inland Empire Business Journal

Health Reform 3

Control of Company Cash 5

Business School Programs 11

The Dynamic Bogeyman 12

Layoffs Have Begun 13

Business in a New Direction 17

Tom O'Donnell Tax Collector 18

Cleans Up 56

Tax Reform Calls for Major Cut 61