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Articles 9271 - 9300 of 40152
Full-Text Articles in Business
الذكاء واليقظة الاستراتيجيين وأثرهما في تحقيق النجاح التنظيمي، استطلاع لآراء القيادات الإدارية في جامعة المثنى حول تطبيق البرنامج الحكومي لسنة 2018 – 2022, اسيل علي مزهر, دعاء عبد الرضا هادي
الذكاء واليقظة الاستراتيجيين وأثرهما في تحقيق النجاح التنظيمي، استطلاع لآراء القيادات الإدارية في جامعة المثنى حول تطبيق البرنامج الحكومي لسنة 2018 – 2022, اسيل علي مزهر, دعاء عبد الرضا هادي
Muthanna Journal of Administrative and Economics Sciences
يركز البحث الحالي على مواضيع في غاية الأهمية للمنظمات وهي الذكاء واليقظة الاستراتيجيين واثرهما في النجاح التنظيمي وباعتماد المنهج التحليلي في تنفيذ البرنامج الحكومي لرئاسة الوزراء للفترة (2018-2022) والخاص بوزارة التعليم العالي وتطبيقه في جامعة المثنى حيث تم دراسة تأثير الذكاء الاستراتيجي واليقظة الاستراتيجية في تحقيق النجاح التنظيمي الممثل بأهداف البرنامج الحكومي لوزارة التعليم العالي بوجودهم معاً او بصورة منفصلة بوصفهم احد أدوات الإدارة الاستراتيجية ومن المواضيع ذات الأهمية الكبيرة والمعتمدة في الدول المتقدمة . وظفت استمارة الاستبيان بوصفها أداة لجمع البيانات والمعلومات الخاصة بعملية تطبيق البرنامج الحكومي إذ تم توزيع (30) استمارة على القيادات الإدارية الممثلة بالسادة(رئيس الجامعة ، …
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 2, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 1, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council, May 23-26, 2010, San Diego, California, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives
Pruitt Grocery - Allen County, Kentucky (Mss 214), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 214. Account book (276 p.) for the K.E. Pruitt Grocery in Halfway, Allen County, Kentucky. The accounts are for local individuals and list debits for grocery, gasoline and oil, dry goods, and hardware items.
Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse
Defined Benefit Vs. Defined Contribution Plans: Only 45 Years To Retirement: What A Recent College Graduate Needs To Know, Lauren Mouse
Honors Theses
This paper defines and explains the terms essential for understanding retirement planning. It then describes the types of plans involved, defined benefit and defined contribution plans, and discusses the debate surrounding the privatization of Social Security. This paper provides statistics and facts about each of these options to better prepare a person in his or her 20s who is about to graduate from college and enter a career. Finally, the paper supplies tips on what a young person can do now to ensure a financially stable life upon retiring.
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson
Honors Theses
The main objective of this paper is to provide a review on why companies use earnings management and the benefits and consequences as a result. There is a large grey area between aggressive accounting and outright fraud and this paper focuses on narrowing down that area so companies know when to stop. General Electric is an example of a company that used earnings management to its advantage because they used it cautiously. However, there is the other side where earnings management started off small and ended up spiraling out of control like with Enron. This paper will examine both how …
Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long
Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long
Honors Theses
Several issues impact the management of accounting for large not-for-profit organizations that would not arise normally in a regular for-profit corporation. These issues vary widely from how much annual salary the executives rightfully deserve as compensation to the way the organization raises funds for its day-to-day activities. Slightly less common, but still very important, is the issue of taxes. Yes, not-for-profit corporations have to pay taxes, but only on certain forms of revenue. In many instances, large not-for-profit corporations operate similar to a for-profit firm. The money not-for-profits have to pay tax on falls under the Internal Revenue Code sections …
Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa)
Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek
Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek
Honors Scholar Theses
This paper explores the financial crisis of 2007-2010 and its causes, including: questionable monetary policy, loose lending standards, the emergence of structured finance products designed to conceal the true risk of subprime loans, a lack of independence and due diligence on the part of credit rating agencies, and the failure of oversight bodies to properly monitor or regulate the parties responsible for the crisis.
The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols
The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols
Honors Scholar Theses
This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size …
Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn
Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn
Honors Scholar Theses
This paper investigates the trends in inventory management in the automobile manufacturing industry during recessionary vs. non-recessionary periods. It is an empirical approach to testing the validity of the hypothesis that firms which carry leaner inventories perform better throughout the business cycle and are less affected by variability in the economy than less lean firms. The research also hopes to shed some light on how firm's financial statements can be manipulated through discretionary adjustments made by management pertaining to the valuation of inventories.
Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten
Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Conference Call November 15, 2010 3pm – 5pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Conference Call November 15, 2010 3pm – 5pm Eastern, Meeting Agenda, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, May 3-6, 2010 Ft. Worth, Tx; Highlights (Asb) Meeting, May 3-6, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, May 3-6, 2010 Ft. Worth, Tx; Highlights (Asb) Meeting, May 3-6, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, May 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Hot Seats And Seat Warmers: The Hunt For Directors Of Quality, Knowledge@Smu
Hot Seats And Seat Warmers: The Hunt For Directors Of Quality, Knowledge@Smu
Knowledge@SMU
Is it humanly possible for a person to hold more than five directorships? Why are there so few female directors in Singapore? Are we short of qualified directors? How can regulations help maintain standards? These were some of the questions that confronted a panel of seasoned directors speaking at the graduation ceremony of a certification programme for directors; issues that have seen heated debates in Singapore of late. This follows recent reports that an unusually high percentage of directors sit on many different boards, leading to questions of their ability to fully discharge their responsibilities as directors.
Does Financial Information Drive Donations To Not For Profit Organizations?, Kristen Paglia
Does Financial Information Drive Donations To Not For Profit Organizations?, Kristen Paglia
Renée Crown University Honors Thesis Projects - All
Abstract not Included
Audit Office Size, Audit Quality And Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, Yoonseok Zang
Audit Office Size, Audit Quality And Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, Yoonseok Zang
Research Collection School Of Accountancy
Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other …
Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan Delfavero
Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan Delfavero
WCBT Faculty Publications
During this period of global markets, multinational corporations are demanding financial accounting standards with enhanced uniformity. In an effort to achieve this objective, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working together on the Convergence Project, aiming to develop accounting standards that closely correlate with international financial reporting standards. In September 2006 and February 2007, the FASB issued two key fair value accounting (FVA) standards which focused on providing guidelines for fair value measurement (through a classification hierarchy), expanding disclosure requirements, and also allowing business entities to increase FVA's application. However, the …
Ifrs V. U.S. Gaap: Impact On A Company's Earning And Activities, Linda Li
Ifrs V. U.S. Gaap: Impact On A Company's Earning And Activities, Linda Li
Honors College Theses
Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)? This paper examines the degree of deviation between the firms' earnings, under both financial reporting languages, and the causes for the change in earnings. Utilizing two methods, introduced in this paper, as well as t-testing, the sampled firms reported higher earnings under IFRS. The change in earnings was caused by: financial instruments, minority interest, pension activities, and or share-based compensation activities. Based on the analyses, the firms appear healthier under IFRS than under the U.S. GAAP in terms …
Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller
Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller
Honors Capstones
No abstract provided.
Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers
Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers
Honors Capstones
No abstract provided.
Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers
Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers
Accounting Faculty Research and Publications
No abstract provided.
Comments On Notice Of Proposed Rulemaking (Rin-1506-Ab08) Regarding Amendment To The Bank Secrecy Act Regulations--Reports Of Foreign Financial Accounts., Alan R. Einhorn, American Institute Of Certified Public Accountants. Tax Executive Committee
Comments On Notice Of Proposed Rulemaking (Rin-1506-Ab08) Regarding Amendment To The Bank Secrecy Act Regulations--Reports Of Foreign Financial Accounts., Alan R. Einhorn, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
America Divided Into Savers And Non-Savers Amid Economic Turmoil: Aicpa Survey--Saving Regarded As A Lifestyle By Both Groups., American Institute Of Certified Public Accountants (Aicpa)
America Divided Into Savers And Non-Savers Amid Economic Turmoil: Aicpa Survey--Saving Regarded As A Lifestyle By Both Groups., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Letter From Barry C. Melancon, Cpa, President And Ceo, American Institute Of Certified Public Accountants, To The Members Of The United States Senate Re: Opposition To Amendment To The Restoring American Financial Stability Act Of 2010., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letter From Barry C. Melancon, President And Ceo, American Institute Of Certified Public Accountants, To The Honorable Barney Frank, Chairman, House Financial Services Committee, And The Honorable Spencer Bachus, Ranking Republican, House Financial Services Committee Re: Opposition To Investor Protection Act., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Watch The Vote: Avoiding Undesirable Zero-Sum Outcomes, Knowledge@Smu
Watch The Vote: Avoiding Undesirable Zero-Sum Outcomes, Knowledge@Smu
Knowledge@SMU
Luxury watches often invoke a lot of debate amongst its aficionados. After the great lengths to which people go to, to collect, study, appraise and critique these mobile mechanical clocks, it is no surprise that they feel very strongly about their picks. Decisions made by prestigious bodies, such as the Grand Prix d’Horlogerie, are hence quite delicate. People's money, ego, and pride are at stake. So picking the winner that will keep the majority satisfied is crucial, yet quite difficult to do. Drawing comparisons to political election outcomes, SMU Economics professor Massimiliano Landi explores a new voting system to address …
Fair Value Accounting And Reporting Disclosures, Stephanie Lynn Olson
Fair Value Accounting And Reporting Disclosures, Stephanie Lynn Olson
Honors Projects in Accounting
No abstract provided.
Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones
Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones
Accounting Historians Notebook
No abstract provided.