Business Commons^™

Aicpa Seeking Comments On Preliminary Draft Of Practice Aid On Valuation Of Privately Issued Securities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Issues Exposure Draft On Accounting For Real Estate Time-Sharing Transactions, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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

Newsletters

No abstract provided.

Planner, Volume 17, Number 6, March-April 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 11, Number 2, March/April 2003, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 27 No. 3, March/April 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Your Eq Skills: Got What It Takes?, Michael D. Akers, Grover L. Porter

Accounting Faculty Research and Publications

Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on.

Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what's more important: intelligence or intuition? Historically the professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills that help people in the workplace. Look at this statistic: …

Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore

Theses and Dissertations

Cost Growth in Department of Defense (DoD) major systems has been an ongoing problems for more than 30 years. Previous research has demonstrated the use of two-step logistic and multiple regression methodology to predicting cost growth produces desirable results traditional single-step regression. This research effort validates, and further explores the use of a two-step procedure for assessing DoD major weapon system cost growth using historical data. We compile programmatic data from the Selected Acquisition Reports (SARs) between 1990 and 2001 for programs covering all defense departments. Our analysis concentrates on cost growth in procurement dollar accounts for the Engineering and …

Exploring The Diversification Discount: A Focus On High-Technology Target Firms, Donald F. Adkins Jr.

Theses and Dissertations

When firms choose to acquire others, those acquisitions can either be considered diversifying or non-diversifying. Whether the firm diversifies or not has been shown to affect the post-acquisition performance of that firm. Past merger and acquisition (M&A) research has identified a "diversification discount" when firms diversify through M&A activity. However managers continue to diversify, posing the question, "Why do firms continue to diversify in the face of research indicating negative post-acquisition performance"? The answer may be found in that much of the past research has treated all acquisitions the same by analyzing a wide cross-section of acquisitions from industries of …

The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark

Theses and Dissertations

Organizations are continually forced to implement changes due to a myriad of external and internal influences, Despite the fact that organizations are predominantly in a perpetual state of change, recent research has shown that nearly 75% that have initiated large-scale change efforts have not realized the significant organizational improvements that were intended, As a preemptive measure, organizational managers are being encouraged to gauge their organization's readiness prior to implementing change initiatives, Unfortunately, over 40 unique instruments currently exist that purport to measure some aspect of readiness, Because of limited perspective, no one instrument has emerged as the standard and they …

An Analysis Of The Implementation Of Acquisition Reform Initiatives And Contract Cost Variance, Mark A. Holbrook

Theses and Dissertations

This thesis examines the impact of acquisition reform initiatives implemented since 1993 on contract cost performance. Many initiatives implemented during the 1990s focused on saving the government money in procuring weapon systems. For decades, cost overruns have plagued Department of Defense weapons systems development and procurement costing the government money. The passage of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act of 1996, marked significant congressional action on aiding the Department of Defense develop and procure systems cheaper. Conclusions drawn in this thesis may aid leadership in supporting current initiatives and drafting new changes.

Integrating Cost As An Independent Variable Analysis With Evolutionary Acquisition - A Multiattribute Design Evaluation Approach, Marc T. Lewis

Theses and Dissertations

Guidance from the Under Secretary of Defense for Acquisition, Technology, and Logistics (USD(AT&L)) requires 100 percent of defense programs to incorporate cost as an independent variable (CAIV) and evolutionary acquisition (EA) plans within their management baselines. Historically, these two concepts have been implemented independent of one another. In reality, CAIV and EA are tightly coupled, Integration of these two initiatives enables warfighters and developers to better allocate constrained resources, respond to fluctuations in program funding, and plan for future development activities. This research creates a decision tool to assist the DoD acquisition community in satisfying the intent of the USD(AT&L) …

Evaluation Of Personnel Parameters In Software Cost Estimating Models, Steven L. Quick

Theses and Dissertations

Software capabilities have steadily increased over the last half century. The Department of Defense has seized this increased capability and used it to advance the warfighter's weapon systems However, this dependence on software capabilities has come with enormous cost. The risks of software development must be understood to develop an accurate cost estimate.

A Comparative Analysis Of The Cost Estimating Error Risk Associated With Fly Away Costs Vs Individual Components Of Aircraft, Jonathan D. Ritschel

Theses and Dissertations

A shrinking workforce, unstable budgets, and rapidly changing objectives under stricter time constraints characterize today's cost analysis and acquisition environment. In concert with this environment, cost analyst positions have rapidly decreased as demonstrated by Aeronautical Systems Centers 54% decline in total authorized slots from 1992 to 2001. The question is how to deal with this more with less' mentality. The purpose of this research is to investigate and measure the risks associated with taking a macro versus micro approach to aircraft cost estimation. By analyzing the fidelity of a cost estimate developed at the flyaway cost level versus a cost …

An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley

Theses and Dissertations

The Air Force Working Capital Fund (AFWCF), a revolving fund established to create a more business-like environment between the Air Force and its customers, is comprised of several divisions providing depot level repairs, supplies and inventory, information technology solutions and transportation services to military customers, Since its establishment, the AFWCF has been the source of much criticism due to its inability to meet its primary goal of operating on a break-even basis. Ideally, the Fund will generate enough revenue from the sale of goods or services to cover its expenses and break-even. Instead, there is either a surplus that must …

Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker

Theses and Dissertations

Modernization is a critical component of the current transformation effort within the Department of Defense (DoD) Effective and efficient modernization planning will provide for the improved allocation of limited funding. The Air Force currently conducts capabilities based modernization planning to identify shortfalls. Air Combat Command (ACC) utilizes multi-objective decision analysis (MODA) techniques to support the modernization planning process (MPP). A MODA model has been created to identify and quantify capability shortfalls across a diverse range of mission areas. Groups of subject matter experts are utilized to provide model inputs improving the usefulness and credibility of the model. The intent of …

Multiple Case Comparison Of The In-Transit Visibility Business Process, Michael L. Horsey

Theses and Dissertations

Over the past decade, the Department of Defense has developed an In-transit Visibility capability. Despite significant funding and research in developing this capability, the initial deployment in support of Operation ENDURING FREEDOM (OEF) in 2001 highlighted an ongoing problem to achieve ITV within the U.S. Air Force. Initial results from Headquarters USAF initiated studies point to a need to focus on business processes related ITV management. This research employed a multiple case study design embedded in a functional benchmarking process to solicit ITV management "best practices" from leaders in the civilian logistics industry and to identify gaps between their practices …

Aicpa Volunteers Kick Off Usa Today Weekly Tax Chats, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough

Theses and Dissertations

The purpose of this thesis was to develop cost per flying hour factors for the operations and maintenance (O&M) phase of the satellite life cycle. At a time when space system platforms are becoming some of the most strategic weapons in the military arsenal, it is critical that accurate cost models and factors be developed to assist in budgeting for the O&M of these assets.

New Aicpa Course Educates Cpas On Fraud Prevention And Detection, Joint Project With Association Of Certified Fraud Examiners, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

American Institute Of Certified Public Accountants Now Offers Competency Self-Assessment Tool To Help Cpas Improve Their Skills, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Computerized Cpa Exam To Launch In April 2004: New Format Will Emphasize Research And Communication Skills, American Institute Of Certified Public Accountants (Aicpa), Thompson Prometric, National Association Of State Boards Of Accountancy

Examinations and Study

No abstract provided.

Aicpa Testifies At Irs Oversight Board Meeting, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Practicing Cpa, Vol. 27 No. 2, February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Cpa Consultant, Volume 16, Number 4, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Members In Education, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.