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Planner, Volume 21, Number 3, May-June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Is It Next For Erm? Information Technology Provides The Vital Infrastructure For Building A Modern Enterprise, Sridhar Ramamoorti, Marcia L. Weidenmier

Accounting Faculty Publications

As the waves of change caused by the U.S. Sarbanes-Oxley Act of 2002 subside, the next force likely to sweep over organizations is the need to implement enterprise risk management (ERM). ERM has sparked a paradigm shift by encouraging organizations to build a comprehensive risk strategy into their business operations and spurring internal auditors to move from a primarily control-based approach to a predominantly risk-based approach.

One major area of enterprise risk that internal auditors must understand is how information technology (IT) affects their organization within the context of The Committee of Sponsoring Organizations of the Treadway Commission's (COSO's) Enterprise …

2005-2006 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2005-2006 Financial Summary of Morehead State University.

Fall Meeting Of Council, Minutes Of Meeting, October 24-25, 2005, Rancho Mirage, California, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 22 - May 24, 2005, Volume 1, Jw Marriott Hotel, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 22-24, 2005, Washington, Dc, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

News Release: Aicpa Announces Promotions/Organizational Changes, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

2004-2005 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2004-2005 Financial Summary of Morehead State University.

Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Infotech Update, Volume 13, Number 3, May/June 2004, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 28 No. 2, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Journal Of Actuarial Practice, Volume 11, 2004, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES (the entire volume)

Product Innovation in Financial Services: A Survey • Christopher O'Brien 5

Phased Retirement for Defined Benefit Plan Participants • Patricia L. Scahill and Jonathan Barry Forman . 43

The Actuarial Value of Life Insurance Backdating • James M Carson and Krzysztof M Ostaszewski . 63

Decision Tree Analysis of Terminated Life Insurance Policies • Robert Keng Heong Lian, Yuan Wu, and Hian Chye Koh . 79

A Comparative Study of Parametric and Nonparametric Estimators of Old-Age Mortality in Sweden • Peter Fledelius, Montserrat Guillen, Jens Perch Nielsen, and Kitt Skovsø Petersen 103

Estimation of Complete …

Cpa Consultant, Volume 17, Number 4, December/January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

2003-2004 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2003-2004 Financial Summary of Morehead State University.

Product Innovation In Financial Services: A Survey, Christopher O'Brien

Journal of Actuarial Practice (1993–2006)

This paper considers product innovation in insurance and other financial services, an area where actuaries have an important role. It considers the proposition that there is no unique formula for success and that what works well in one situation may not work well in another. It first examines the sources of ideas for new products and, in particular, the role played by consumers, which is generally regarded as weak. It then looks at how ideas are implemented, with particular importance attributed to cross-functional teams and the formality of the product development process. Then it considers how success is measured (with …

Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar

Theses: Doctorates and Masters

The study provides exploratory empirical evidence on the likelihood of Activity Based Costing (ABC) to succeed in a university setting and the association of this success with specific behavioral implementation factors. The study examined perceptions of Edith Cowan University's ABC users and preparers of the likelihood of the system to succeed in the University and their perceptions of eleven behavioral implementation factors identified by previous studies to have significant association with ABC implementation success. Results were analyzed so as to determine the significance of the correlation between the users' and preparers' perceptions of each of the eleven factors and their …

Practicing Cpa, Vol. 27 No. 8, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark

Theses and Dissertations

Organizations are continually forced to implement changes due to a myriad of external and internal influences, Despite the fact that organizations are predominantly in a perpetual state of change, recent research has shown that nearly 75% that have initiated large-scale change efforts have not realized the significant organizational improvements that were intended, As a preemptive measure, organizational managers are being encouraged to gauge their organization's readiness prior to implementing change initiatives, Unfortunately, over 40 unique instruments currently exist that purport to measure some aspect of readiness, Because of limited perspective, no one instrument has emerged as the standard and they …

Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker

Theses and Dissertations

Modernization is a critical component of the current transformation effort within the Department of Defense (DoD) Effective and efficient modernization planning will provide for the improved allocation of limited funding. The Air Force currently conducts capabilities based modernization planning to identify shortfalls. Air Combat Command (ACC) utilizes multi-objective decision analysis (MODA) techniques to support the modernization planning process (MPP). A MODA model has been created to identify and quantify capability shortfalls across a diverse range of mission areas. Groups of subject matter experts are utilized to provide model inputs improving the usefulness and credibility of the model. The intent of …

An Analysis Of The Implementation Of Acquisition Reform Initiatives And Contract Cost Variance, Mark A. Holbrook

Theses and Dissertations

This thesis examines the impact of acquisition reform initiatives implemented since 1993 on contract cost performance. Many initiatives implemented during the 1990s focused on saving the government money in procuring weapon systems. For decades, cost overruns have plagued Department of Defense weapons systems development and procurement costing the government money. The passage of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act of 1996, marked significant congressional action on aiding the Department of Defense develop and procure systems cheaper. Conclusions drawn in this thesis may aid leadership in supporting current initiatives and drafting new changes.

2002-2003 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2002-2003 Financial Summary of Morehead State University.

Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Research Opportunities In Internal Auditing, Douglas F. Prawitt

Faculty Publications

This chapter discusses staffing and managing the internal audit function (IAF) as a component of organizational governance, and has two main purposes. First, it familiarizes interested practitioners and researchers with current trends and issues in staffing and managing the IAF. Second, it suggests questions and topics for future thinking and research among practitioners and academics. Managing and staffing an IAF is a vast and complex undertaking that remains relatively unexplored by rigorous research. The chapter contains several citations to practitioner information and academic research, but it does not attempt to include a comprehensive literature review of all relevant articles or …

Summit 2003: Career/Life In The Balance, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

2001-2002 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2001-2002 Financial Summary of Morehead State University.

Strategic Enterprise Management Systems : Tools For The 21st Century, M. Fahy

Guides, Handbooks and Manuals

No abstract provided.

2000-2001 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2000-2001 Financial Summary of Morehead State University.

Noticeboard [2001, Vol. 28, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Noticeboard has announcements for: Call for Conference proposal 2004-2005, by the Academy of Accounting Historians; Call for Papers by Indonesian Mangement & Accounting Research; Call for papers for Accounting, Business & Financial History Conference, 17-18 September 2002; Accounting History Call for Papers, Management Accounting as Social and Institutional practice; Table of contents for Accounting and Business Research, Vol. 31, no. 2 (Spring 2001); Table of contents for Accounting and Business research, Vol. 31, no. 3 (Summer 2001)

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

Guides, Handbooks and Manuals

No abstract provided.

8th World Congress Of Accounting Historians, Madrid, Spain, July 19-21, 2000, Academy Of Accounting Historians

Accounting Historians Notebook

The 8th World Congress of Accounting Historians met in Madrid, Spain, July 19-21, 2000, on the social science Campus of the Universidad Carlos III de Madrid. Accounting history as old as humanity itself has been enhanced with new subjects, new fields of interest, and new approaches. However, a variety of interests and new possibilities bring a little confusion and disorder. As a result, it is clear that the 8th World Congress of Accounting Historians is an essential event especially at the end of second millennium. Approximately 200 accounting historians representing 24 countries came to this academic event.