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Articles 1 - 8 of 8
Full-Text Articles in Business
Lobbying Activity In The Standards Setting Process: Fasb Statement On Financial Accounting Standards No. 106, "Employers' Accounting For Postretirement Benefits Other Than Pensions", Christine Schalow
Graduate Theses and Dissertations
The purpose of this study is to explain and classify the behavior of corporate managers in the accounting standards setting process as it related to Statement of Financial Accounting Standards No. 106. Evidence from this study provides readers a better understanding of participation of corporate managers in the accounting standards setting process. To accomplish the objective, this study surveyed corporate representatives who responded to the Financial Accounting Standards Board's, February 1989, exposure draft, "Employers' Accounting for Postretirement Benefits Other Than Pensions," (OPEB). A sample of corporations whose representatives did not respond to the OPEB exposure draft, although the corporations did …
Achieving Total Compensation For Injuries To Coastal And Marine Resources: The Evolution Of Current Valuation And Compensation Methodologies, Marian Toon Mcphaul-Chester
Achieving Total Compensation For Injuries To Coastal And Marine Resources: The Evolution Of Current Valuation And Compensation Methodologies, Marian Toon Mcphaul-Chester
Theses and Major Papers
Economists have developed numerous theories to calculate the total value of natural resources. These methods have been developed and applied over the last two decades. They continue to be refined through application and critique. Resource economists monetarily quantify the values which humans attach to coastal and marine resources. These valuation theories are the subject of much controversy in natural resource damage litigation. An understanding of the evolution of these damage provisions from the early common law actions to the current statutory remedies is essential those involved in coastal planning, management and litigation. This paper reviews these economic theories and the …
Mitigation Banking: A Potential Tool For Port Planners, Laura Kelley
Mitigation Banking: A Potential Tool For Port Planners, Laura Kelley
Theses and Major Papers
Mitigation banking has been used as a means of facilitating the permit process by removing the negotiation of appropriate mitigation for development from the confines of the permit process. A developer with frequent needs to mitigate for losses associated with Section 404 and Section 10 requirements may, using a mitigation bank, consolidate mitigation and in so doing, potentially reduce mitigation costs. As a result of route maintenance, as well as expansion requirements, ports were considered to be good candidates for sponsoring mitigation bank efforts. Port use of mitigation banking has not been as expected due to a lack of available …
Measuring The Quality Of Service Within Challenge Bank, George M. Gilchrist
Measuring The Quality Of Service Within Challenge Bank, George M. Gilchrist
Theses : Honours
This research project looks at how the management and counter staff of four branches of the Challenge Bank define quality of service and asks them to judge if they deliver that quality. lt also examines the climate for service in which staff operate. The project simultaneously explores the customers' idea of what constitutes quality service, and whether or not customers consider they receive it consistently. A review of the most recent literature on customer service from Australia and overseas, has provided a theoretical framework for the interpretation of the data. It was necessary to first define quality of service then …
A Review Of The Credit Application And Assessment Process From A Consumer Perspective, Natalie Dall
A Review Of The Credit Application And Assessment Process From A Consumer Perspective, Natalie Dall
Theses : Honours
It has been noted by the consumer Credit Legal Service in Western Australia that there has been considerable debate about the lending practices of financial institutions. It is argued by many Financial Counsellors that lending practices, such as the assessment of using credit scoring, may contribute credit to the worthiness increasing number of consumers who are overcommitted. The Consumer Credit Legal Service has suggested that there is a need to seek information about the lending practices in Western Australia. The study reviewed the current credit application and assessment process that operates in Western Australia using a case study approach. The …
The Systematic Interest Rate Risk Of The Returns On Australian Bank Shares, Michael Shanahan
The Systematic Interest Rate Risk Of The Returns On Australian Bank Shares, Michael Shanahan
Theses : Honours
This paper examines the relationship bank share returns have with interest rate changes. Specifically, what is the systematic interest rate risk of Australian bank share returns. The reasons why bank shares and interest rates possibly have a relationship with interest rates are numerous, interrelated and complicated. Shares and interest rates generally have a relationship because of the comparison made between interest bearing securities and dividend paying shares. However, the relationship is compounded with banks, because of their exposure to interest rate risk. This paper involves two separate analyses. The firp.t part involves attempting to measure a bank share's interest rate …
Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor
Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor
Theses : Honours
The purpose of this study is to ascertain factors that may explain an Australian firm's approach to accounting for goodwill and to examine the diversity that existed in accounting for goodwill in the pre-standard era. Utilising a costly contracting framework, determinants of the accounting policy choice are proposed and three separate groups of hypotheses are formulated. The ex ante hypothesis in this study utilises industry as an explanatory variable that would be expected to explain the motivations of accounting choices by firms. It was found that there is no significant association between industry classification and the choice of method in …
A Financial Study Of The Mt. Auburn School District, Robert H. Sample
A Financial Study Of The Mt. Auburn School District, Robert H. Sample
Masters Theses
The purpose of this field experience was to determine the financial condition of the Mt. Auburn Community Unit School District Number 5, Christian County, State of Illinois, from the 1986-87 school year through the 1990-91 school year. The financial condition of the district during 1991-92 school year was reviewed from July, 1991 through April, 1992. The education fund, operations, building, and maintenance fund, bond and interest fund, transportation fund, and retirement fund were all reviewed for stated time period. Tables were prepared for these major accounting funds to clarify the developing financial trend. Revenues received during 1986 through 1991 from …