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Proposed Revised, Aicpa Code Of Professional Conduct, April 15, 2013, Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division Apr 2013

Proposed Revised, Aicpa Code Of Professional Conduct, April 15, 2013, Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa) Mar 2013

Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


2012-2013 Budget Request Addenda: Southern University Law Center, Southern University System. Office Of Finance And Administration. Jan 2013

2012-2013 Budget Request Addenda: Southern University Law Center, Southern University System. Office Of Finance And Administration.

All Southern University System Budgets

The 2012-2013 Fiscal Year Budget Request Addenda for the Southern University Law Center Campus.


Specialization In Law And Business: A Proposal For A J.D./"Mbl" Curriculum, Robert J. Rhee Jan 2013

Specialization In Law And Business: A Proposal For A J.D./"Mbl" Curriculum, Robert J. Rhee

Faculty Scholarship

This paper provides the specific details of how an interdisciplinary program of law and business can be structured in a three-year J.D. program. The program envisioned is a J.D./”M.B.L.”, which is distinguished from the better known J.D./M.B.A. The “M.B.L.” stands for “masters of business law,” which is simply an idea tag. The moniker can represent a program conferring a supplemental degree in law and business, or simply a specialized course of study to complete a J.D. Either way, the program is an interdisciplinary program of concentrated study in core transaction-oriented law courses and core business courses. The most effective education …


Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee Jan 2013

Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee

Faculty Scholarship

This discussion presents different ideas on how to teach accounting and practical finance to law students.


Performance Modeling Of Distributed Collaboration Services With Independent Inputs/Outputs, Toqeer A. Israr, Gregor V. Bochmann Jan 2013

Performance Modeling Of Distributed Collaboration Services With Independent Inputs/Outputs, Toqeer A. Israr, Gregor V. Bochmann

Faculty Research & Creative Activity

This paper deals with modeling and performance analysis of dis-tributed applications, service compositions and workflow systems. From the functional perspective, the distributed application is modeled as an activity in-volving several roles, where behavior is defined in terms of compositions from several sub-activities using the standard sequencing operators found in UML Activity Diagrams. Each activity is characterized by a certain number of input and output events, and the performance of the activity is defined by the mini-mum delays that apply for a given output event in respect to each input event. We use a partial order to model these events, whose …


Strategies For Sustaining The Edge In Offshore Outsourcing Of Services: The Case Of India, Rajshekhar G. Javalgi, W. B. Joseph, Elad Granot, Andrew C. Gross Jan 2013

Strategies For Sustaining The Edge In Offshore Outsourcing Of Services: The Case Of India, Rajshekhar G. Javalgi, W. B. Joseph, Elad Granot, Andrew C. Gross

Business Faculty Publications

PURPOSE: Offshore outsourcing offers competitive advantages when goods and services are produced economically and with acceptable or superior quality by suppliers located outside a firm's home country. The purpose of this paper is to focus on India as a destination for offshore outsourcing of services and the challenges it faces in maintaining its leadership in this area. The paper discusses the growth of services outsourcing and the economic and environmental forces that have contributed to the outsourcing of high-end services, also known as knowledge process outsourcing (KPO). DESIGN/METHODOLOGY/APPROACH: This article surveys the literature of offshore outsourcing and identifies strategic drivers …


A Global Comparison Of Insider Trading Regulations, James H. Thompson Jan 2013

A Global Comparison Of Insider Trading Regulations, James H. Thompson

All Faculty Scholarship for the College of Business

As the business world continues to expand in global markets, trading of shares, bonds, derivatives and other instruments continues to increase. One form of trading that has received considerable interest in recent years is insider trading. Insider trading occurs when individuals with potential access to non-public information about a corporation buy or sell stock of that corporation. When the information is material and non-public, such trading is illegal. However, if the trading is done in a manner that does not take advantage of non-public information, it is often permissible. This study compares insider trading laws, penalties, and convictions in countries …


New Silicon Valleys Or A New Species? Commoditization Of Knowledge Work And The Rise Of Knowledge Services Clusters, Stephan Manning Jan 2013

New Silicon Valleys Or A New Species? Commoditization Of Knowledge Work And The Rise Of Knowledge Services Clusters, Stephan Manning

Management and Marketing Faculty Publication Series

This paper explores knowledge services clusters (KSCs) as a distinct and increasingly important form of geographic cluster, in particular in emerging economies: KSCs are defined as geographic concentrations of lower-cost skills serving global demand for increasingly commoditized knowledge services. Based on prior research on clusters and services offshoring, and data from the Offshoring Research Network (ORN), major properties and contingencies of KSC growth are discussed and compared with both high-tech clusters and low-cost manufacturing clusters. Special emphasis is put on the ambivalent effect of commoditization of knowledge work on KSC growth: It is proposed that KSCs attract most projects if …


Efficient Copyright Infringement, David Fagundes Jan 2013

Efficient Copyright Infringement, David Fagundes

Faculty Articles

Copyright infringement is said to be socially costly because it robs owners of due recompense and depresses incentives for creative production. This Article contends that, in order to achieve copyrights goal of maximizing cultural production, this dominant story of infringement's costs requires alongside it a counter-story identifying the rare but important instances where copyright infringement enhances social welfare. Part I explains the need for an account of the notion of efficient copyright infringement. Other types of unlawful conduct may also be beneficial, but copyright in particular warrants exploration of efficient infringement because maximizing creative production requires some level of unauthorized …


Searching Uspto Trademark Records, Amy Jansen, Robert Berry Jan 2013

Searching Uspto Trademark Records, Amy Jansen, Robert Berry

Librarian Publications

Presentation by Amy Jansen and Robert Berry of the Sacred Heart University Library outlining the advantages of federal registration of trademarks and service marks and the steps involved. Includes legal background and examples.


The Relationship Between Human Capital And Social Capital In Professional-Client Relationships, Yuliani Suseno Jan 2013

The Relationship Between Human Capital And Social Capital In Professional-Client Relationships, Yuliani Suseno

Research outputs 2013

Professionals in knowledge-intensive firms rely on their human capital and social capital to deliver value in their professional services to clients. In this study of corporate lawyers and clients, we examine the construct of knowledge acquisition, representing a professional’s human capital, and its relationship with social capital. Quantitative analyses on the survey data reveal significant evidence of relationships between human capital and social capital. The application of both the human and social capital theories to the study of professionals therefore has the potential to advance our knowledge and understanding of the relationships between professionals and their clients.


Employee Benefit Plans, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Employee Benefit Plans, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Foreword, Robert J. Rhee Jan 2013

Foreword, Robert J. Rhee

Journal of Business & Technology Law

No abstract provided.


Teaching Business Law Through An Entrepreneurial Lens, Michelle M. Harner Jan 2013

Teaching Business Law Through An Entrepreneurial Lens, Michelle M. Harner

Journal of Business & Technology Law

The legal market has changed. Although change creates uncertainty and fear, it also can create opportunity. This essay explores the opportunity for innovation in the business law curriculum, and the role of simulation to help create more practice-aware new lawyers.


A Model Of Management Learning For Occupational Therapists In Small Business In Australia, Jeannine Millsteed Jan 2013

A Model Of Management Learning For Occupational Therapists In Small Business In Australia, Jeannine Millsteed

Theses: Doctorates and Masters

This research sought to identify factors that contribute to occupational therapists developing management competencies when they become small business owners providing professional clinical services. This is an important for several reasons and precipitated by the Australian government’s introduction of incentives that encourage health professions to move from employment in public hospitals into the private sector, coupled with a recognition that occupational therapists receive no formal business training in their professional education, and the reported high levels of business failure in the small business sector. A review of the literature established the value of small business to the Australian economy, growth …


Commercial Casino Gaming In The United States: A Jurisdictional Analysis Of Gaming Taxes, Licenses, And Fees, Darren A. Prum, Shannon Bybee Dec 2012

Commercial Casino Gaming In The United States: A Jurisdictional Analysis Of Gaming Taxes, Licenses, And Fees, Darren A. Prum, Shannon Bybee

UNLV Gaming Research & Review Journal

No abstract provided.


Ethical Governance In The Indian Construction Industry: A Case Study Of Larsen & Toubro Ltd., Shashank Shah Dec 2012

Ethical Governance In The Indian Construction Industry: A Case Study Of Larsen & Toubro Ltd., Shashank Shah

The Journal of Values-Based Leadership

Governance has moved beyond mere fulfilment of legal requirements. The corporate debacles of the last decade and more have indicated how very respectable corporate organisations across the globe succumbed to greed and compromised on ethics and organisational value systems. Corporate Governance is mainly concerned with the intrinsic nature, purpose, integrity, and identity of an organisation. It encompasses the entire gamut of organisational stakeholders. While a lot of literature is available in the field of Corporate Governance, an analysis of corporate organisations in terms of their stakeholder-related initiatives has hitherto not been attempted. In this paper, the author has used the …


Sunvelope: A Nevada Company Revolutionizes Solar Hot Water Collectors, Nevada Institute For Renewable Energy Commercialization (Nirec) Oct 2012

Sunvelope: A Nevada Company Revolutionizes Solar Hot Water Collectors, Nevada Institute For Renewable Energy Commercialization (Nirec)

Nevada Newsflash

Solar hot water is just not sexy to the general public—and that’s created a challenge for Pete Mokler, director of marketing at Sunvelope Solar. “Our technology can deliver more energy units per dollar invested—whether counted in therms, BTUs, or kilowatt hours—than photovoltaic, wind, geothermal and biomass,” says Mokler, “but you say ‘solar hot water’ and people yawn.”


Nevada's Top Energy Industry Representatives Call For More Collaboration And Education, Nevada Institute For Renewable Energy Commercialization (Nirec) Oct 2012

Nevada's Top Energy Industry Representatives Call For More Collaboration And Education, Nevada Institute For Renewable Energy Commercialization (Nirec)

Nevada Newsflash

More than 75 representatives from every sector of Nevada’s energy industry gathered at Reno’s Desert Research Institute last week to discuss energy challenges facing the Silver State, opportunities available and actions needed to lead the West and the nation in renewable energy generation, transmission and delivery.


A Framework For Analyzing Attorney Liability Under Section 10(B) And Rule 10b-5, Gary M. Bishop Oct 2012

A Framework For Analyzing Attorney Liability Under Section 10(B) And Rule 10b-5, Gary M. Bishop

The University of New Hampshire Law Review

[Excerpt] “Lawyers who make their living representing securities issuers face a myriad of challenges. Securities lawyers must navigate and master an intricate body of statutory, regulatory, and case law at both the state and the federal level and ensure that their clients comply with the law. The compliance requirement, however, is not limited to the issuer clients. Defrauded investors will often seek recovery of their losses from both the issuer of the failed investment securities and from the lawyers who represent the issuer, which only exacerbates the complexity of the securities lawyer’s work. These securities fraud actions against lawyers raise …


An Analysis Of Fraud: Causes, Prevention, And Notable Cases, Kristin A. Kennedy Oct 2012

An Analysis Of Fraud: Causes, Prevention, And Notable Cases, Kristin A. Kennedy

Honors Theses and Capstones

No abstract provided.


Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci Oct 2012

Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci

School of Public Service Faculty Publications

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …


Startup Weekend; Hooking Up For Economic Growth, Nevada Institute For Renewable Energy Commercialization (Nirec) Sep 2012

Startup Weekend; Hooking Up For Economic Growth, Nevada Institute For Renewable Energy Commercialization (Nirec)

Nevada Newsflash

The Startup Weekend, a national grassroots business-launching event, is coming to Northern Nevada, September 28-30, 2012. Startup Weekend Elko will connect local entrepreneurs, developers, designers and startup enthusiasts with mentors and resources for a weekend of sharing ideas, forming teams and launching startups. The weekend-long event will take place at the Great Basin College campus in Elko.


The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan Sep 2012

The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan

Research Collection School Of Accountancy

Using a random sample of 140 of China's listed firms, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on the quality of earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm's-length assumption of regular transactions and consequently impair the representational faithfulness and verifiability of accounting data, we find that earnings of firms engaged in RP sales are at least 33% less informative after controlling for factors known to affect earnings informativeness. We also find that financial analysts are …


An Investigation Of Employee Engagement And Business Outcomes At An Engineering Services Firm, Preetinder Singh Gill Aug 2012

An Investigation Of Employee Engagement And Business Outcomes At An Engineering Services Firm, Preetinder Singh Gill

Master's Theses and Doctoral Dissertations

This research study investigated the constructs and dimensions of employee engagement and their relationship with business outcome data from 2009 to 2011 at a mid-sized engineering services firm and two of its business units. Employee engagement ratios, as defined by Crabtree (2004), for all entities studied were below that associated with world-class organizations. Survey items related to salary and compensation received low scores from both engaged and disengaged employees. Kruskal-Wallis’s median comparison tests revealed that many survey items varied over the period of three years for each entity studied. A factor analysis of companywide survey data yielded 5 dimensions of …


2012 July, Office Of Communications & Marketing, Morehead State University. Jul 2012

2012 July, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for July of 2012.


The 2010 Economic Impact Of The Nebraska Agricultural Production Complex, Eric Thompson, Bruce Johnson, Anil Giri Jun 2012

The 2010 Economic Impact Of The Nebraska Agricultural Production Complex, Eric Thompson, Bruce Johnson, Anil Giri

Department of Agricultural Economics: Faculty Publications

Nebraska’s agricultural production complex is remarkable in both its sheer volume of production and its diversity. The state is a national leader in the production of major crop and livestock commodities. It is also home to major input industries tied to agriculture as well as sectors processing agricultural production into value-added products, all of which contribute to its economic significance. Moreover, the growth of the state’s agriculture over the past decade has been phenomenal. In 2010, total farm cash receipts exceeded $20 billion for the first time, essentially double the 2000 level. And while the nation’s economy was hit by …


Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa) Jun 2012

Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Market Value In The Lower 9th Ward: Evaluating Reinvestment For The New Orleans Re-Development Authority, Michelle M. Thompson, Patrick Coyle, Kristine Dickson, John Green, Rosa Herrin, M. Johanna Leibe, Michael Lostocco, Adarian Pike, Manyuan Reffell, Tyren Snyder, Sofie Strasser, Jill Zimmerman May 2012

Market Value In The Lower 9th Ward: Evaluating Reinvestment For The New Orleans Re-Development Authority, Michelle M. Thompson, Patrick Coyle, Kristine Dickson, John Green, Rosa Herrin, M. Johanna Leibe, Michael Lostocco, Adarian Pike, Manyuan Reffell, Tyren Snyder, Sofie Strasser, Jill Zimmerman

Planning and Urban Studies Reports and Presentations

No abstract provided.