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Why Graduate School For Careers In Professional Accounting?, American Institute Of Certified Public Accountants. Relations With Educators Division Jan 1987

Why Graduate School For Careers In Professional Accounting?, American Institute Of Certified Public Accountants. Relations With Educators Division

Guides, Handbooks and Manuals

No abstract provided.


1987 Supplement Vol. 2, American Dental Association Jan 1987

1987 Supplement Vol. 2, American Dental Association

ADA Transactions

This item is part of the Supplements subtitle of The ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and the Transactions. Generally, The ADA Transactions are published in multiple volumes throughout the year. The Supplements function like an appendix and are, in more recent editions, numbered separately with page numbers determined by HOD reference committee assignation. Items are described variously as "Supplement #", "Volume #", etc. throughout the series but have been labeled here as Vol. # for …


Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1987

Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.


Guide For The Use Of Real Estate Appraisal Information (1987); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1987

Guide For The Use Of Real Estate Appraisal Information (1987); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Innovation Diffusion Models With Stochastic Parameters : Forecasting And Planning Implications, Jehoshua Eliashberg, Charles S. Tapiero, Yoram Wind Jan 1987

Innovation Diffusion Models With Stochastic Parameters : Forecasting And Planning Implications, Jehoshua Eliashberg, Charles S. Tapiero, Yoram Wind

Research Reports from the Department of Operations

This paper explores the forecasting and advertising planning implications of an innovation diffusion model with stochastic parameters. Comparisons are made between the stochastic model and its deterministic version. It is shown that the stochastic formulation may sometimes yield forecasted penetration curves which can be approximated quite well by a deterministic model. This, however, is not always true. In planning an advertising policy over some time horizon, it is shown how the nature of the advertising policy depends on the stochastic characteristics of the diffusion process as well as the firm's attitude toward risk.


An Emulator Of Flexible Manufacturing Systems: A Laboratory For Management Of Operations, Henry C. Co, Shih-Ken Chen, Arnold Reisman Jan 1987

An Emulator Of Flexible Manufacturing Systems: A Laboratory For Management Of Operations, Henry C. Co, Shih-Ken Chen, Arnold Reisman

Research Reports from the Department of Operations

This paper describes a physical laboratory designed to enhance the teaching of, and research in the management of flexible manufacturing systems. A secondary objective is to aid decision-makers in meaningfully pre-testing strategic and/or logistical considerations.


Measuring Industrial Competitiveness, Muhittin Oral, Arnold Reisman Jan 1987

Measuring Industrial Competitiveness, Muhittin Oral, Arnold Reisman

Research Reports from the Department of Operations

This paper describes an industrial competitiveness model. The model is instrumental in quantifying the overall competitiveness levels of manufacturing firms. It is also useful in identifying specific weaknesses and strengths of an industrial firm. The paper describes an application of the model and areas of strategic decision-making that may benefit from applying this approach. [Published circa 1987.]


Production Learning And Quality Control, Charles S. Tapiero Jan 1987

Production Learning And Quality Control, Charles S. Tapiero

Research Reports from the Department of Operations

The purpose of this paper is to establish a linkage between quality control, the production learning process and the firm's propensity to use quality control under various conditions. A stochastic dynamic programming approach together with a numerical example are used to compute quality control policies and justify the intensive use of quality control in manufacturing.


A Decision Support System For Countertrade Negotiations, Gang Li Jan 1987

A Decision Support System For Countertrade Negotiations, Gang Li

Research Reports from the Department of Operations

This paper discusses a Decision Support System based on Interactive Delphi Goal Programming intended to facilitate countertrade negotiations. The system is general enough to encompass all known formats of countertrade, ranging from pure barter to complex joint ventures. [Published circa 1987].


Product Failures, Manufacturing Reliability And Quality Control : A Dynamic Framework, Charles S. Tapiero, Arnold Reisman, Peter H. Ritchken Jan 1987

Product Failures, Manufacturing Reliability And Quality Control : A Dynamic Framework, Charles S. Tapiero, Arnold Reisman, Peter H. Ritchken

Research Reports from the Department of Operations

The purpose of this paper is to outline a dynamic (time related) approach to quality control when manufacturing product reliability and post sales product failure costs are considered explicitly in the economic design of quality control samples. A specific curtailed sampling technique is used and optimal samples determined. The optimal quality control sampling plan is calculated analytically by the solution of a stochastic dynamic programming problem. In addition, several numerical examples are resolved. The essential contributions of the paper are two-fold; first in integrating economic considerations related to manufacturing reliability, product reputation and post-sales marketing costs. Second, in outlining a …


Countertrade With China: Some Contributions Of Management Science Research, Arnold Reisman, Duu-Cheng Fuh, Gang Li Jan 1987

Countertrade With China: Some Contributions Of Management Science Research, Arnold Reisman, Duu-Cheng Fuh, Gang Li

Research Reports from the Department of Operations

Countertrade is a modern version of barter trading. In the People's Republic of China (PRC), the Compensation Trade Bureau of the State Import and Export Commission (SIEC) has stated that countertrade is "indispensable" as a tool of economic planning. Although it is the oldest form of commerce, countertrading research appears to be virgin territory in the literature of Management Science. This paper identifies PRC's need for countertrade in the current stage of its economic development. It classifies countertrade according to some basic factors and represents the different types of countertrade by mathematical equations. Lastly the paper analyses several pricing strategies …


A Mean Value Analysis Model For Job Shop-Like Systems, Henry C. Co, Gang Li Jan 1987

A Mean Value Analysis Model For Job Shop-Like Systems, Henry C. Co, Gang Li

Research Reports from the Department of Operations

The purpose of this paper is to present a mean-value analysis model for determining some congestion measures of job shop-like systems such as the flexible manufacturing system (FMS).


Ranges For Negotiating Countertrade Transactions Under The Comparative Advantage Theory, Duu-Cheng Fuh, Arnold Reisman, Gang Li Jan 1987

Ranges For Negotiating Countertrade Transactions Under The Comparative Advantage Theory, Duu-Cheng Fuh, Arnold Reisman, Gang Li

Research Reports from the Department of Operations

This paper develops mathematical equivalences of various types of countertrade transactions including those with single and multiproduct bundling by one or both sides. Under the assumption of Comparative Advantage it derives ranges for countertrade negotiation within which all parties profit. Lastly it proves that product bundling increases negotiating latitudes.


A Group Technology Approach To The Bearing Selection Problem, Stephen Robert Strong Jan 1987

A Group Technology Approach To The Bearing Selection Problem, Stephen Robert Strong

Research Reports from the Department of Operations

We developed in this thesis a decision support system to select the optimal rolling element bearings, hereafter referred to as the Bearing Selection Engine (BSE). The BSE considers both aspects of the specification problem: type specification and part number selection. Bearing type specification is often done by designers who, through experience or tradition, have developed a set of rules on which to base their decisions. Part number selection is the most time-consuming stage of bearing specification, but also the most mathematical. This NP-complete problem involves the search for currently manufactured sets of bearing part numbers that will meet all of …


A Conceptual Scheme Of Knowledge Systems For Ms/Or, Gad Rabinowitz, Abraham Mehrez, Arnold Reisman Jan 1987

A Conceptual Scheme Of Knowledge Systems For Ms/Or, Gad Rabinowitz, Abraham Mehrez, Arnold Reisman

Research Reports from the Department of Operations

This paper suggests a conceptual scheme to represent the knowledge base of Management Science/Operations Research (MS/OR). Such a scheme could be utilized within the framework of a Decision Support System (DSS). Its purpose is to facilitate expansion of knowledge. An illustrative example is provided to indicate the potential of a DSS with the scheme suggested. Finally, some of the issues of development and implementation of such a DSS are discussed. [Published circa 1987.]


On Organizing Mis Knowledge, Suzanne Robertson, Arnold Reisman Jan 1987

On Organizing Mis Knowledge, Suzanne Robertson, Arnold Reisman

Research Reports from the Department of Operations

Perusal of management information systems (MIS) literature or attendance at conferences points out the discipline's diversity and the need for students, as well as professors to have a larger frame of reference for understanding MIS research. This paper utilizes two MIS research frameworks, one proposed by Ives, Hamilton and Davis and the other by Vogel and Wetherbe, to demonstrate the role of integrative thought in understanding and guiding MIS research. A literature review is used to support the claim that benefits to recall, more effective hypothesis generation, more cost effective allocation of research resources and better interdisciplinary communication can result …


Microprocessor-Based Hardware For Computer Control Of A Model Of Flexible Manufacturing Systems, Henry C. Co, Shih-Ken Chen Jan 1987

Microprocessor-Based Hardware For Computer Control Of A Model Of Flexible Manufacturing Systems, Henry C. Co, Shih-Ken Chen

Research Reports from the Department of Operations

This paper describes the software development and hardware of the cell controller for an emulator of flexible manufacturing systems (FMS). The facility uses actual microprocessor-based hardware for computer control, and computer simulation to emulate the signals emanating from the machining centers. It represents one of the major experimental capabilities of the Weatherhead School of Management at Case Western Reserve University. [Published circa 1987.]


Reliability, Pricing And Quality Control, Charles S. Tapiero, Peter H. Ritchken, Arnold Reisman Jan 1987

Reliability, Pricing And Quality Control, Charles S. Tapiero, Peter H. Ritchken, Arnold Reisman

Research Reports from the Department of Operations

The purpose of this paper is to construct a theoretical framework which allows a manufacturer to examine the tradeoffs between pricing, reliability, design and quality control issues. In particular, the paper investigates effects of risk aversion on the relative prominence of one or the other policy instruments. In addition, the results of extensive numerical analyses are presented relating basic managerial guidelines with price, reliability and quality control.


Premium Valuation In International Insurance, Laurent L. Jacque, Charles S. Tapiero Jan 1987

Premium Valuation In International Insurance, Laurent L. Jacque, Charles S. Tapiero

Research Reports from the Department of Operations

This article develops a premium valuation formula for international insurance and reinsurance contracts. Specifically, the expected utility equivalence framework is reformulated in a dynamic mode to account for the stochastic nature of exchange rates movements which allows for the joint factoring of insurance and exchange risk into the premium valuation process. Assuming a Compound Poisson Claim Process and lognormally distributed exchange rates actuarially fair premia are derived for international insurance, proportional and excess loss reinsurance contracts.


Some Thoughts For Model Builders In The Management And Social Sciences, Arnold Reisman Jan 1987

Some Thoughts For Model Builders In The Management And Social Sciences, Arnold Reisman

Research Reports from the Department of Operations

The development of specialized models in management science, industrial engineering, operations research, and econometrics, begun out of necessity, is degenerating into a habit. The literature is replete with models that fit a specific type problem like a glove but are useless for problems that differ in type. All these works need synthesis. Model builders should generalize upon previous works to integrate, systematize, or categorize the specialized models within their fields.


Ranges For Negotiating Countertrade Transactions Under The Comparative Advantage Theory, Duu-Cheng Fuh, Arnold Reisman, Gang Li Jan 1987

Ranges For Negotiating Countertrade Transactions Under The Comparative Advantage Theory, Duu-Cheng Fuh, Arnold Reisman, Gang Li

Research Reports from the Department of Operations

This paper develops mathematical equivalences of various types of countertrade transactions including those with single and multiproduct bundling by one or both sides. Under the assumption of Comparative Advantage it derives ranges for countertrade negotiation within which all parties profit. Lastly it proves that product bundling increases negotiating latitudes.


A Proactive Approach To Seeking Out Profitable Countertrade Opportunities, Arnold Reisman, Duu-Cheng Fuh Jan 1987

A Proactive Approach To Seeking Out Profitable Countertrade Opportunities, Arnold Reisman, Duu-Cheng Fuh

Research Reports from the Department of Operations

This paper presents a proactive approach for use by large and small enterprises in seeking out countertrade potentialities. The approach is based on the Marginal Cost Ratio and the Marketing Synergy concepts. It directs the trader to those industries and specific enterprises which show the greatest countertrade benefit potential.


Boston-Halifax Ferry Service: Capturing An Existing Market, Melissa P. Madeira Jan 1987

Boston-Halifax Ferry Service: Capturing An Existing Market, Melissa P. Madeira

Marine Affairs Theses and Major Papers

The viability of a Boston to Halifax ferry service is examined in light of the existing vehicle traffic entering that Province from the United States. The current cruise ship industry is outlined and the role which the Port of Boston plays in this market describes the Port's incentive for instituting such a ferry service. Statistics provided by the Nova Scotia Department of Tourism show that a significant volume of vehicle traffic which enters Nova Scotia originates at points in the United States which are to the south and west of Boston. The existence of this traffic supports the assumption that …


1987 January, Office Of Communications & Marketing, Morehead State University. Jan 1987

1987 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases from January of 1987.


Exhibit: Acpa Library: In Celebration Of The Aicpa Centennial 1887-1997, Karen Hegge Neloms, American Institute Of Certified Public Accountants. Library Jan 1987

Exhibit: Acpa Library: In Celebration Of The Aicpa Centennial 1887-1997, Karen Hegge Neloms, American Institute Of Certified Public Accountants. Library

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1987

Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Financial statement users are interested in information about the risks and uncertainties that could significantly affect an entity's future cash flows, results of operations, and financial condition. A principal source of such information is the Management's Discussion and Analysis (MD&A) that entities subject to the Securities and Exchange Commission (SEC) are required to present. Because of the importance of MD&A to users, an entity may engage an independent public accountant to attest to the representations contained in that information. This proposed statement on standards for attestation engagements provides performance and reporting guidance for such engagements.


Ua3/7/7 Scrapbook File, Wku President - Alexander Dec 1986

Ua3/7/7 Scrapbook File, Wku President - Alexander

WKU Administration Documents

Clippings regarding WKU during December 1986.


1986-11-14, Morehead State Board Of Regents Nov 1986

1986-11-14, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.


Practicing Cpa, Vol. 10 No. 11, November 1986, American Institute Of Certified Public Accountants (Aicpa) Nov 1986

Practicing Cpa, Vol. 10 No. 11, November 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


1986 November, Morehead State University. Office Of Communications & Marketing. Nov 1986

1986 November, Morehead State University. Office Of Communications & Marketing.

MSU Clip Sheet Archives

MSU Clip Sheet newsletters published in November of 1986.