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Social and Behavioral Sciences Commons™

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Accounting

Selected Works

2011

Articles 1 - 8 of 8

Full-Text Articles in Social and Behavioral Sciences

The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown Nov 2011

The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown

George D. Brown

The federal gratuities statute, 18 USC § 201(c), continues to be a source of confusion and contention. The confusion stems largely from problems of draftsmanship within the statute, as well as uncertainty concerning the relationship of the gratuities offense to bribery. Both offenses are contained in the same statute; the former is often seen as a lesser-included offense variety of the latter. The controversy stems from broader concerns about whether the receipt of gratuities by public officials, even from those they regulate, should be a crime. The argument that such conduct should not be criminalized can be traced to, and …

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Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris Nov 2011

Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris

Teresa Williams

Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.

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Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris Nov 2011

Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris

Anne Kelly

Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.

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Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen Oct 2011

Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen

Alfred C. Yen

In this Article, Professor Yen explores the problems associated with viewing copyright solely as a tool for achieving economic efficiency and advocates for the restoration of natural law to copyright jurisprudence. The Article demonstrates that economics has not been solely responsible for copyright’s development and basic structure, but has rather developed along lines suggested by neutral law, despite modern copyright jurisprudence. The Article considers the consequences of extinguishing copyright’s natural law facets in favor of the blind pursuit of efficiency and concludes by exploring the implications of restoring natural law thinking to copyright jurisprudence.

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Negotiability, Property, And Identity, James S. Rogers Oct 2011

Negotiability, Property, And Identity, James S. Rogers

James S. Rogers

In this Article, Professor Rogers challenges the assumption that securities transfer law has always been based on negotiable certificates and suggests that the reign of negotiability is a relatively recent, and brief, phase in the long history of investment securities trading. Professor Rogers posits that the difficulties currently facing the law of securities transfers are in large part due to the transition from paper to electronic representations of investments. To place these challenges into perspective, Professor Rogers first surveys the history of securities trading and then examines the theoretical underpinnings of the law of securities transfers.

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Venture Capital In Regional New South Wales, Margaret Drever, Stephen Kelly, Jeremy Buultjens, Rod Leane Feb 2011

Venture Capital In Regional New South Wales, Margaret Drever, Stephen Kelly, Jeremy Buultjens, Rod Leane

Adjunct Professor Stephen J Kelly

No abstract provided.

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Exploratory Research Constructing A Conceptual Framework For Venture Capital In Regional Australia, Jeremy Buultjens, Margaret Drever, Stephen Kelly Feb 2011

Exploratory Research Constructing A Conceptual Framework For Venture Capital In Regional Australia, Jeremy Buultjens, Margaret Drever, Stephen Kelly

Adjunct Professor Stephen J Kelly

No abstract provided.

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Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University Dec 2010

Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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