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Proposed Authoritative Statement : Prospective Financial Statements ;Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides that an accountant who reports on, or consents to the use of his name in conjunction with, prospective financial statements that are not restriced to internal use should either compile or review the prospective financial statements, following the guidance in this Statement, and report accordingly. The proposed Statement is applicable to all accountants, whether engaged in accounting, auditing, tax, or MAS practices. The proposed Statement would (1) establish procedures and reporting standards for a compilation service on prospective financial statements; (2) extend the review service described in the 1980 AICPA guide, Guide for Review of a …

An Emic Perspective And Ethnoscience Methods For Organizational Research, Nancy C. Morey, Fred Luthans

Department of Management: Faculty Publications

This paper is in answer to the call for new, innovative perspectives and methodologies for organizational research. Although the approach here falls within the subjective/idiographic/qualitative/insider set of methodologies rather than the objective/nomothetic/quantitative/outsider set, there is the potential to bridge the gap between the two sets. Coming largely from anthropology, the emic perspective is explained; the specific steps for ethnoscience analyses are summarized; and examples and implications are given.

Duality, Finite Improvement And Efficiently Solved Problems, J. Franco, Daniel Solow, Hamilton Emmons

Research Reports from the Department of Operations

We generalize the concept of duality, known for Linear Programming, to other optimization problems and introduce finite improvement algorithms as a class of algorithms which includes the simplex method. The concept of finite improvement is interesting because such algorithms can work on non-convex problems such as the Linear Complementarity problem. Our goal is to find the relationship between finite improvement, duality and optimization problems which can be considered tractable. The study of these concepts naturally includes consideration of complementary problems (CO-NP) and data-independent and data-dependent neighborhoods. We find that the class of optimization problems with duals is the same as …

Research Issues In The Economics Of Education And Growth, Robert C. Dolan, Clarence R. Jung Jr., Robert M. Schmidt

Robins School of Business White Paper Series, 1980-2022

Economic growth and public education are two areas which in recent years have been the objects of increasing interest and concern. From the standpoint of economic growth, the decade of the 70s brought some alarming developments. Adverse supply shocks, declining productivity, and intense international competition combined to foster a new awareness and advocacy with respect to strategies for economic growth. Over roughly the same period, observers of our educational process cited mounting evidence of the gradual deterioration in the quality of public schools. In 1983 the President's own blue-ribbon committee lent its official determination that, from an educational standpoint, we …

The American Manager In Saudi Arabia, Sharif F. Luwe

Theses

This study was designed to investigate the managerial environment, attitude, and experience of the American employees who were involved in the American multi national corporation which operates in the Saudi Arabia . Due to the multicultural nature of t his kind of global business setting many problems were generated because of cultural differences in values, belief systems, education, and economics.

The instrument used in the study was a survey designed by the author and arranged to secure data that would give a broad spectrum of the whole operation, in its varied and different components. The survey was distributed through the …

Auditor Reviews Of Changing Prices Disclosures; Auditing Research Monograph, 6, K. Fred Skousen, W. Steve Albrecht

Guides, Handbooks and Manuals

No abstract provided.

Administration Size And Organization Size: An Examination Of The Lag Structure, John B. Cullen, Douglas D. Baker

Department of Management: Faculty Publications

Recent longitudinal studies of the relationship between organization and administrative staff size (Freeman & Hannan, 1975) often to replicate the findings of earlier cross-sectional research (Blau herr, 1971). As a result, many researchers (Kimberly, 1976b) have argued that further longitudinal research is necessary.

Proposed Guide On The Use Of Real Estate Appraisal Information ;Guide On The Use Of Real Estate Appraisal Information; Exposure Draft (American Institute Of Certified Public Accountants), 1984, July 31, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed guide provides guidance for auditors on --(1) the valuation concepts used in the accounting literature; (2) the valuation concepts used in the appraisal literature; (3) the methods used by appraisers to value real estate assets; (4) the selection and evaluation of a real estate appraiser; (5) the auditor's consideration of valuation data; (6) reporting considerations.

Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel

McCormack Graduate School General Publications (active until 2013)

Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.

The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …

Eastern Kentucky Vs. Morehead State, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The official game program from the November 12, 1983 football game between Morehead State University and Eastern Kentucky University.

1983-11-12, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Accounting Historians Notebook, 1983, Vol. 6, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Depreciation Of Landscaping: A Fresh Perspective, Zoel W. Daughtrey

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 45, Number 4, October 1983, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Cpa Client Bulletin, October 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Leading Contributors To Accountancy, Linda M. Leinicke, Dale L. Flesher

Accounting Historians Notebook

Doctoral candidates at many schools are expected to be familiar with the individuals who have made a significant contribution to the field of accounting. This awareness and appreciation of individuals who have contributed to accounting is considered to be basic knowledge which any candidate for a Ph.D. in Accountancy should possess. However, when considering individuals who have helped to advance the profession of accountancy many names come to mind, names such as Luca Pacioli, Robert Sprousc, Maurice Moonitz, William Paton, A. C. Littleton, Edgar Edwards, Philip Bell, Robert Anthony, George May, Carman Blough, John Burton, Francis Wheat, and Robert Trueblood, …

Ua28/1 The Personnel File, Wku Human Resources

WKU Administration Documents

Newsletter created by Personnel Services to disseminate information to WKU faculty and staff. This issue has articles about self-study, Physical Plant and John Foe.

Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The complexities of accounting for the effects of changing prices on financial statements could be lessened with the use of simpler accounting methods. Because of existing complexities, even industrialized countries require only their larger business entities to provide inflation-adjusted information. Such information is prepared by making numerous adjustments to the traditional, historical cost-based data. For example, in the United Kingdom, inflation-adjusted income is calculated in two stages: operating profit and profit attributable to shareholders. These calculations are based on the concept of value to the business and require complicated adjustments with respect to cost of goods sold, depreciation, monetary working …

Optimum Advertising, Risk Behavior And Stochastic Dynamic Sales Response, Charles S. Tapiero

Research Reports from the Department of Operations

This paper provides a stochastic (diffusion) sales response model to advertising. Using this model, optimum advertising policies are found by solution of a stochastic control problem with reflection boundaries. Analytical and numerical (computer generated) results are obtained, and interpreted to yield greater insights on the stochastic effects of advertising and the sales process on firms' profitability.

Ua28/1 The Personnel File, Wku Human Resources

WKU Administration Documents

Newsletter created by Personnel Services to disseminate information to WKU faculty and staff. This issue has articles about insurance, Eugene Hoofer and savings bonds.

Article Six Bulk Transfers: Thirty Years Of Confusion, Steven F. Brines

West Virginia Law Review

No abstract provided.

The Red River Gorge: The Existence Of "Recreational Niches" And Their Management Implications, Sara E. Alexander, Billie R. Dewalt, Eugenie Scott

KWRRI Research Reports

Until the late 1960's, the Red River Gorge was just one of the more beautiful parts of the Daniel Boone National Forest. At this time, the Army Corps of Engineers proposed to dam the river for flood control, water supply, and recreation purposes. Intense opposition to the project generated considerable publicity and the Gorge area experienced substantial increases in visitation. The result has been not only severe environmental degradation but extensive overcrowding as well. These trends are presently overtaxing management capabilities of the United States Forest Service. The most pressing issue has come to be how to effectively manage this …

Mcdonnell Douglas Spirit, September 1983, Mcdonnell Douglas

McDonnell / McDonnell Douglas Corporate Newsletters

McDonnell Douglas Spirit, September 1983 corporate newsletter.

Scheduling Stochastic Jobs With Due Dates On Parallel Machines, Hamilton Emmons, Michael Pinedo

Research Reports from the Department of Operations

Jobs with random processing times, random due dates, and weights are to be scheduled on parallel machines so as to minimize the expected total weight of tardy jobs. Under various assumptions, optimal policies are presented both for static lists and dynamic schedules, preemptive and nonpremptive. The effect of processing time variability is also investigated.

Cost-Benefit Analysis Of Computer Systems In Community Hospital Food Service, Beverly Kittle

Loma Linda University Electronic Theses, Dissertations & Projects

Cost containment has always been a major concern to managers. Therefore, any system which decreases costs by reducing labor time is given serious evaluation.

A five week comparison was made between financial record keeping by the manual method and by the computerized method. A continuous time study was utilized to make this comparison.

Over the five weeks, an average overall time savings of 245 minutes for the computerized versus the manual method was observed. The net savings to the institution was 223 minutes per week which translates to approximately $140.00 per month over a 5 year period.

The rapid payback …

Optimization Methods In Hierarchical Holographic Modeling, Jacob Thadathil

Research Reports from the Department of Operations

In this study the mathematical formulation of the hierarchical holographic modeling and solution methodology are explored. The hierarchical multiobjective optimization (HMO) methods that have been developed so far are useful mostly for the analysis of large scale systems which are controlled and managed by one planning group only. However, there does exist cases in the real world where the complex system is analyzed, planned and controlled by a multiple of constituencies, each with distinct and overlapping goals and perspectives. One decade ago, a modeling scheme termed as hierarchical overlapping coordination (HOC) scheme was introduced as a means of coordinating the …

1983-1984 Operating Budget, Southern University Systems. Office Of Finance & Administration.

All Southern University System Budgets

The Southern University Systems Shreveport Campus Operating Budget 1983-1984.

Internal Control Evaluation: The State Of The Art, Charles D. Bailey

Woman C.P.A.

No abstract provided.

Practicing Cpa, Vol. 7 No. 7, July 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Effect Of Federal Reserve Interest Rates To Real-Estate Volume And Prices, Dennis K. Allen

Theses and Dissertations

This paper concerns two premises: One, that higher interest rates cause lower home sales and selling prices, and two, that Minot is typical of the national pattern and is as responsive to interest rate changes. The task to prove the premises was three-fold: First, the literature was accessed to determine the strength of the opinions of the first premise. Second, statistics were gathered from national and local sources and adjusted for conformity and economic reality. Third, the statistics were compared, local to national, both visually and mathematically to determine the alignment of the two statistical sets.

There was overwhelming literary …