Digital Commons Network^™

Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson

Accounting Historians Journal

This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market concentration, and second, the existence of market segmentation. In addition, a specific concern of the paper is to analyse competition between domestic accounting firms and the international accounting firms leading to the merger of major independent Canadian firms with international accounting firm networks after World War Two. The data show a pattern of increasing concentration during the period among a small set …

Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler

Accounting Historians Journal

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional ac­counting techniques and the cost accounting system into an intri­cate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises …

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Members In Small Local Public Accounting Firms, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Disney: Delights And Doubts, Nikhilesh Dholakia, Jonathan Schroeder

College of Business Faculty Publications

Disney and its spectacularly successful theme parks are analyzed through the lens of its consumers. We focus on how Disney manages the consumption experience and discuss Disney strategies from several perspectives. Disney provides a paradigm for contemporary consumption. A framework is presented to understand consumption in Disney and Disneyesque settings. Finally, we offer cautions and critiques regarding such strategies-a guide for the informed consumer.

2001 Nebraska Business

College of Business: Trade Publications

2001 Nebraska Business

Country Of Origin Effect On Products From Mainland China In Hong Kong, Man Yee Chan, Pui Wa Tsang

Bachelor Degree - Marketing - Final Year Project

This study examines the effect of the country of origin cue on Hong Kong consumers’ purchasing of products from the two countries—China and Japan. The research findings suggest that the country of origin and brand image are the important evaluative criteria for Hong Kong consumer.

There are three main objectives in the report. First is to explore the overall image of Mainland Chinese products in Hong Kong market. The other is to assess the impact of the country of origin on Mainland Chinese products in Hong Kong market. Last, we make some suggestions for improving the image of Mainland Chinese …

Travel Cost Method (Tcm) : A Case Study Of Taman Pertanian Malaysia Shah Alam, Selangor, Bakti Hasan Basri

Student Works (2000-2009)

This research paper uses the Individual Travel Cost Method (Visit Per Annum) to assess the consumer surplus of Taman Pertanian Malaysia (MAP), the first agro­ forestry park in the world The value of consumer surplus per visit is different, depending on the functional form of the model (linear or semi-log), types of travel cost applied and the type of trips taken (expected trips taken or true trips taken). The average consumer surplus per visit derived from this study Is RM 2. 70, RM 88.60 and RM 91.48for semi-log (expected trips), semi-log (true trips) and linear, respectively. It is important to …

Construction Contractors Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Michkevich

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Analyzing The Roles Of Local Non-Governmental Organizations (Ngos) In Sustainable Tourism: A Case Study Of Belize, Central America, Shaun Finnetty

Theses and Dissertations (Comprehensive)

Non-governmental organizations (NGOs) have become influential development actors in the developing world over the last two decades and are becoming increasingly involved in “sustainable” activities. However, there has been little attention given specifically to how NGOs impact sustainable development through particular development activities such as tourism and if the organizations themselves are sustainable. Therefore, the purpose of this thesis was to address this shortcoming in the development literature by undertaking a comprehensive study that analyzed the role of NGOs in the tourism sector in Belize. The research utilized a qualitative approach and employed descriptive survey techniques along with an extensive …

The Power Of Suggestion: Inertia In 401k Participation And Savings Behavior, Brigitte C. Madrian, Dennis F. Shea

Faculty Publications

In this paper, we analyze the 401(k) savings behavior of employees in a large U.S. corporation before and after an interesting change in the company 401(k) plan. Before the plan change, employees were required to affirmatively elect participation in the 401(k) plan. After the plan change, employees were automatically and immediately enrolled in the 401(k) plan unless they made a negative election to opt out of the plan. Although none of the economic features of the plan changed, this switch to automatic enrollment dramatically changed the savings behavior of employees. We have two key findings. First, 401(k) participation is significantly …

2001 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes for 2001.

From Ambivalence To Activism: Australia And The Negotiation Of The 1968 Nuclear Non-Proliferation Treaty, Christopher Hubbard

Theses: Doctorates and Masters

This Dissertation presents a study of Australia's involvement in the negotiation and early interpretation of the 1968 Nuclear Non-Proliferation Treaty (NPT), an instrument which remains the most important global nuclear arms control measure in international law. Using data from recently released Australian government documents, the study analyses the process by which Australia was transformed from an ambivalent nuclear sceptic within the Western alliance, into a steadfast global campaigner against the spread of nuclear weapons. It concludes that Australia's urgent search during 1967 and 1968 for coherence in its policy on nuclear weapons acquisition, largely played out within sections of the …

2000-12-09, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Ethics In Academia, Diether Haenicke

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.

Yield Management In The Airline Industry, B Venkateshwara Rao

IIMB Management Review

The Airline Deregulation Act of 1978 changed the competitive landscape for air travel. The CAB allowed low-cost (nonunionised and no-frill chartered service) carriers to compete in the scheduled air travel markets. Scheduled air carriers were at a disadvantage due to their high-cost structure. For example, during the winter of 1976, passengers could travel from New York to Florida on a charter for as little as $99. This fare was less than the average cost for a scheduled carrier to fly that market.

Justice In Health Care Access Measuring Attitudes Of Health Care Professionals, Sandra Blanton

Masters Theses & Specialist Projects

To measure attitudes toward justice in access to health care services in managed care plans in a convenience sample of medical professionals at Clark Memorial Hospital in Jeffersonville, Indiana. Methods. A sixteen item, self-administered instrument based on Morreim's four concepts of justice in health care access was administered to 147 health care professionals, representing physicians, allied health, and hospital administration. SPSS was used to analyze the results. Results. The attitudes of the respondents were negative toward managed care. They did not feel that managed care had been a positive development in the United States or that managed care had improved …

Ethics In Academia, 2000, Wmu Center Of The Study Of Ethics In Society

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.

Ada News - 11/06/2000, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Fall Meeting Of Council, October 23-24, 2000, Volume 2, Venetian Resort Hotel Casino, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Tampa Bay Economy 01/03 (Fall/Winter 2000), University Of South Florida. Center For Economic Development Research

College of Business Publications

Expanding Trade Opportunities in South Africa -- From the Editor -- Announcement from the Department of Economics -- Update on CEDR's Data Center -- The 2000 USF Economic Development Course -- Tampa Bay Trades with Mexico -- Tampa Bay: The Growing International Powerhouse -- The Economic Contributions of the Florida State Fair Authority.

The Economic Contributions Of The Florida State Fair Authority : An Analysis Performed By Center For Economic Development Research, College Of Business Administration, University Of South Florida, University Of South Florida. Center For Economic Development Research

College of Business Publications

No abstract provided.

Economic Contributions - Big Bend Transfer Company : An Analysis Performed By Center For Economic Development Research, College Of Business Administration, University Of South Florida, Dennis G. Colie, University Of South Florida. Center For Economic Development Research

College of Business Publications

This report details the economic impact analysis of Big Bend Transfer Company (BBTC) and its plans to construct a technically advanced sulphur handling facility at the existing Big Bend phosphate shipping terminal located in Hillsborough County, Florida.

Replication: Regressive Reproduction Or Progressive Evolution?, Graham Wright

Journal of Microfinance / ESR Review

Increasing numbers of organizations are "replicating" the programs of successful microfinance institutions (MFIs). This approach allows rapid start-up using tested models and systems. These strengths are also weaknesses, though, since the models being replicated usually require substantial modifications to make them appropriate for local conditions. Furthermore, close adherence to "blueprints" is likely to substitute for careful research into the needs and opportunities for the provision of financial services to the poor--and thus the design of appropriate systems. Replication also risks the suppression of innovative ways of providing still better financial services--particularly when promoted by powerful apex funding organizations, as is …

Monitoring Cattle Behavior And Pasture Use With Gps And Gis, L. W. Turner, M. C. Udal, B. T. Larson, S. A. Shearer

Management and Monitoring of Farm Animals Collection

Precision agriculture is already being used commercially to improve variability management in row crop agriculture. In the same way, understanding how spatial and temporal variability of animal, forage, soil and landscape features affect grazing behavior and forage utilization provides potential to modify pasture management, improve efficiency of utilization, and maximize profits. Recent advances in global positioning system (GPS) technology have allowed the development of lightweight GPS collar receivers suitable for monitoring animal position at 5-min intervals. The GPS data can be imported into a geographic information system (GIS) to assess animal behavior characteristics and pasture utilization. This paper describes application …

2000-2001 Operating Budget, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University at Shreveport, Operating Budget for the Fiscal Year Ending June 30, 2001.