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Full-Text Articles in Business

Aicpa To Ask Council To Retain Specialty Credentials, Increased Support Of Underlying Disciplines Sought, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Aicpa To Ask Council To Retain Specialty Credentials, Increased Support Of Underlying Disciplines Sought, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Uniform Cpa Examination Alert, October/November 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Uniform Cpa Examination Alert, October/November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Academy Of Accounting Historians 2003 Functions; Academy Of Accounting Historians Officers, Trustees And Committee Chairs -- 2003, Academy Of Accounting Historians Oct 2003

Academy Of Accounting Historians 2003 Functions; Academy Of Accounting Historians Officers, Trustees And Committee Chairs -- 2003, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Meeting Of Officers, Trustee And Key Members, Saturday, March 8, 2003, Hyatt Regency Hotel, Houston, Tx, Barbara Dubis Merino Oct 2003

Meeting Of Officers, Trustee And Key Members, Saturday, March 8, 2003, Hyatt Regency Hotel, Houston, Tx, Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


Feminine Context Of Prehistoric Notation Systems, David Oldroyd Oct 2003

Feminine Context Of Prehistoric Notation Systems, David Oldroyd

Accounting Historians Notebook

A radical school of modern feminism exists which believes in the existence of a time in prehistory, before the male take-over, when society was universally matriarchal, and women enjoyed a more central role in society than men. The idea of an ancient matriarchy first gained ground in the 19th century amongst evolutionary theorists, such as Engels. He linked the oppression of women to the rise of the state, which he said had resulted in the separation of private and public domains, the activities of women being relegated to the private service of their husbands (Leacock, 1978, p. 255; Siverblatt, 1991, …


Recent Donors To Academy Research Centers, Academy Of Accounting Historians Oct 2003

Recent Donors To Academy Research Centers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


10th World Congress Of Accounting Historians, St. Louis, Missouri; Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians Oct 2003

10th World Congress Of Accounting Historians, St. Louis, Missouri; Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Members In Large Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Large Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Business And Industry, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Business And Industry, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Creating Effective Teams In A Classroom Environment, Kathryn A.S. Lancaster, Cyndi A. Crother Oct 2003

Creating Effective Teams In A Classroom Environment, Kathryn A.S. Lancaster, Cyndi A. Crother

Accounting

For over a decade, companies have been concerned that new graduates are often not prepared to work in jobs where there they are required to contribute as a member of a team. In response, many educators have adopted team-based learning pedagogies, often referred to as cooperative learning. The use of teams has created additional class management issues and added to the complexity of class dynamics. While most students find team activities helpful, the authors have experienced a variety of problems encountered by various teams. For example, some class teams never function as a team, and the members end up working …


Cpa Client Tax Letter, October/November/December 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Client Tax Letter, October/November/December 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Acsec Update, Volume 8, Number 1 October 2003, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Oct 2003

Acsec Update, Volume 8, Number 1 October 2003, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Medium Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Small Local Public Accounting Firms, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo Oct 2003

Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo

Accounting Historians Notebook

In America, the 19th century marked the beginning of substantial economic changes (development of the vast railroad system, industrialization, and unsatiated demand for capital), providing an environment conducive to the establishment of a new profession, public accountancy. There were many accounting pioneers in the United States who helped the accounting profession develop during this transitional period. Many of the 19th century American accountants are not as well known as their 20th century counterparts, and only two accountants who worked primarily in the 19th century are currently in the Hall of Fame; Charles E. Sprague and Charles Haskins. Until recently, there …


Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh Oct 2003

Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh

Accounting Historians Notebook

Dr. Tonya Flesher, past president of the Academy of Accounting Historians and professor of Accountancy, was recently recognized as winner of the University of Mississippi's 2003 prestigious Elsie M. Hood Outstanding Teacher of the Year Award. Flesher, who has taught in the UM School of Accountancy since 1979, was selected from among the university's 549 full-time faculty members for the prestigious award.


Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue] Oct 2003

Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians Oct 2003

History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Government, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements Oct 2003

Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements

Faculty Articles

Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …


Going-Concern Opinions: Broadening The Expectations Gap, Michael D. Akers, Meredith A. Maher, Don E. Giacomino Oct 2003

Going-Concern Opinions: Broadening The Expectations Gap, Michael D. Akers, Meredith A. Maher, Don E. Giacomino

Accounting Faculty Research and Publications

A rash of high-profile bankruptcies has led to a search for answers. Many hold auditors responsible for not detecting the potential for bankruptcy during the most recent audit. The Weiss Report, a study of several dozen bankrupt companies submitted to the U.S. Senate during its deliberations on the Sarbanes-Oxley Act, found a "broad and massive failure" on the part of auditors to raise "yellow flags" that indicate potential bankruptcy. The authors examined Weiss' methodology and found that, applied to a broader group of companies, Weiss' criteria would have incorrectly predicted bankruptcy for nearly half of the non-bankrupt companies studied. This …


Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde Oct 2003

Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde

Scholarship and Professional Work - Business

Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.


The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen Sep 2003

The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen

Faculty Publications

No abstract provided.


Task Force Issues Its Report On Role Of Responsibilities Of Aicpa Council, Fourteen Recommendations Put Forth, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Task Force Issues Its Report On Role Of Responsibilities Of Aicpa Council, Fourteen Recommendations Put Forth, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Infotech Update, Volume 11, Number 5, September/October 2003, American Institute Of Certified Public Accountants. Information Technology Section Sep 2003

Infotech Update, Volume 11, Number 5, September/October 2003, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Client Bulletin, September 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Cpa Client Bulletin, September 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 18, Number 3, September-October 2003, American Institute Of Certified Public Accountants (Aicpa) Sep 2003

Planner, Volume 18, Number 3, September-October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.