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Full-Text Articles in Business

Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers Jun 2015

Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers

Eric N. Johnson

This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage …


Towards A Theory Of Sustainable Exchange And Trade Or Why We Need To Rethink And Restructure Free Trade, Kenneth A. Dahlberg Nov 2003

Towards A Theory Of Sustainable Exchange And Trade Or Why We Need To Rethink And Restructure Free Trade, Kenneth A. Dahlberg

Kenneth Dahlberg

This essay outlines a positive alternative to today’s unsustainable free trade doctrines and practices. It is firmly based on natural and human biological, ecological and evolutionary experience as well as their various stewardship practices.
It begins with a discussion of an important insight: that biological systems operating at all levels - from the cell to organs, organisms, social insects, and social animals (including humans) - all seek to encourage healthy exchanges as well as to keep harmful agents from crossing their permeable “boundaries.” The implications of such “selecting” boundaries for evolutionary biology are also briefly discussed.
Next, the mutually shaping …


Mas 2010: Models For Academic Support: Final Report To The Mellon Foundation, Oya Rieger, Karen S. Calhoun, Susan Currie, Edward Weissman Oct 2003

Mas 2010: Models For Academic Support: Final Report To The Mellon Foundation, Oya Rieger, Karen S. Calhoun, Susan Currie, Edward Weissman

Karen S Calhoun

Assisted by a Mellon planning grant and led by principal investigator Sarah Thomas, a Cornell University project team investigated the potential of significant structural reorganization that would increase the value of the Library’s services to the University. The study revealed that the proposed benefits of restructuring are better support for scholarly creativity and communication; use of library space that privileges library users; more cost-effective allocation of resources; and the development of a new infrastructure to permit new relationships between libraries to flourish, enabling improved services at lower cost. To provide information from all the relevant stakeholders who would be affected …


Building A Direct Marketing Bridge To High Achieving Students: Introducing A Cost Effective Financial Aid Leveraging Model, Oscar T. Mcknight, Ronald Paugh Oct 2003

Building A Direct Marketing Bridge To High Achieving Students: Introducing A Cost Effective Financial Aid Leveraging Model, Oscar T. Mcknight, Ronald Paugh

Oscar T McKnight Ph.D.

No abstract provided.


Informed Discussion In Information Technology Survey Courses, Amber Settle, André Berthiaume, Evelyn Lulis, Abdulrahman Mirza, Saudi Arabia Sep 2003

Informed Discussion In Information Technology Survey Courses, Amber Settle, André Berthiaume, Evelyn Lulis, Abdulrahman Mirza, Saudi Arabia

Amber Settle

Structured debates have been suggested as a way to help students understand the basic ethical, so"cial, and legal issues inherent in information technology. In this paper, we present evidence that a form of less structured debates we call informed discussions provide equal benefits. As with debates, informed discussions allow for a high-level of participation, demand that students conduct significant research, and provide an interactive environment. However, informed discussion is more engaging for certain populations. Our work is based on debates and informed discussions conducted in three courses. Two of these courses are at the undergraduate level and one is a …


Implementing An Employee Survey That Is Linked To Business Strategy, Carol Gill Jul 2003

Implementing An Employee Survey That Is Linked To Business Strategy, Carol Gill

Carol Gill

A previous article published in this magazine concluded that whilst many organisations have adopted employee surveys as regular HRM practice it is only when surveys are linked to organisational strategy and implemented effectively that they can make a contribution. This article articulated two principles, firstly organisations should only ask what they want and need to know (relevant data) and they should be able and willing to act on what they find (actionable data). This article focuses on the implemenation of an employee survey that is consistent with these two principles.


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An Exploration Of The Factors That Influence Employee Participation In Europe, Elizabeth Cabrera, Jaime Ortega, Ángel Cabrera Jan 2003

An Exploration Of The Factors That Influence Employee Participation In Europe, Elizabeth Cabrera, Jaime Ortega, Ángel Cabrera

Jaime Ortega

The goal of this study was to identify the determinants of direct participation in organizations across Europe. Some factors were predicted to be related to levels of participation in general, namely competition, sector, the pursuit of a differentiation strategy based on either quality or service, and indirect participation. Two additional factors were expected to be differentially related to two forms of direct participation: consultation and delegation. These factors were organizational size and the pursuit of a cost leadership business strategy. The hypothesized relationships were contrasted using data from the EPOC survey, a representative survey of over 5,700 organizations located in …


Employee Surveys And Hrm Strategy, Carol Gill Jan 2003

Employee Surveys And Hrm Strategy, Carol Gill

Carol Gill

This article demonstrates that employee surveys can be an important strategic tool but poor implementation can diminish their value. Specifically surveys should be linked to Business Strategy and have actionable outcomes.


From The Top : Women's And Men's Views On Accessing Boards, Gina Milgate, Alison Sheridan Dec 2002

From The Top : Women's And Men's Views On Accessing Boards, Gina Milgate, Alison Sheridan

Gina C Milgate

No abstract provided.


Reliability And The Actfl Oral Proficiency Interview: Reporting Indices Of Interrater Consistency And Agreement For 19 Languages, Eric Surface, Erich Dierdorff Dec 2002

Reliability And The Actfl Oral Proficiency Interview: Reporting Indices Of Interrater Consistency And Agreement For 19 Languages, Eric Surface, Erich Dierdorff

Erich C. Dierdorff

The reliability of the ACTFL Oral Proficiency Interview (OPI) has not been reported since ACTFL revised its speaking proficiency guidelines in 1999. Reliability data for assessments should be reported periodically to provide users with enough information to evaluate the psychometric characteristics of the assessment. This study provided the most comprehensive analysis of ACTFL OPI reliability to date, reporting interrater consistency and agreement data for 19 different languages. Overall, the interrater reliability of the ACTFL OPI was found to be very high. These results demonstrate the importance of using an OPI assessment program that has a well-designed interview process, a well-articulated …


Aquaculture, Michael Rice Dec 2002

Aquaculture, Michael Rice

Michael A Rice

This is the chapter on small-scale aquaculture within a volume intended as a guide for practitioners engaged in sustainable rural livelihood and food production projects in the developing world. Included in this chapter on aquaculture are fundamentals of aquaculture water quality, selection of sites and construction methods for fish ponds, and management techniques for carp and tilapia which are nutritious and easy to grow in artisanal ponds. The fundamentals of cage culture of fish is also covered, along with the fundamentals of culturing oysters and other molluscan shellfish in coastal waters.


The Effects Of Interdisciplinary Instruction On Simulation Performance”. Simulation And Gaming, Kathy Paulson Gjerde, Deborah Skinner, Clark A. Dec 2002

The Effects Of Interdisciplinary Instruction On Simulation Performance”. Simulation And Gaming, Kathy Paulson Gjerde, Deborah Skinner, Clark A.

Kathy A. Paulson Gjerde

Simulations are often used in business courses to expose students to real-world decision making. This study examines the implications of specific subject matter intervention by faculty members in economics and marketing on the choices made by students and the consequences of those choices in an online finance simulation. The findings, although mixed, suggest that an interdisciplinary intervention in an online finance simulation has the potential to improve the quality of decisions made and, consequently, overall student performance, especially when intervention material is new to the students.
Note: full-text not available due to publisher restrictions.
http://intl-sag.sagepub.com/


"She Says, He Says”: Women’S And Men’S Views Of The Composition Of Boards, Alison Sheridan, Gina Milgate Dec 2002

"She Says, He Says”: Women’S And Men’S Views Of The Composition Of Boards, Alison Sheridan, Gina Milgate

Gina C Milgate

While women have continued to increase their representation in the paid workforce, their representation on corporate boards in Australia remains very low. In this paper, the views of men and women board members of publicly-listed companies in Australia concerning the adequacy of the composition of boards and the factors contributing to women’s low representation are explored and contrasted. It seems that these “successful” men and women have significantly different views on the benefits of homogeneity or diversity of board membership. While the men believe the current composition is generally adequate, the women are concerned about the lack of diversity of …


Bayesian Modelling And Forecasting Of Intra-Day Electricity Load, Remy Cottet, Michael Smith Dec 2002

Bayesian Modelling And Forecasting Of Intra-Day Electricity Load, Remy Cottet, Michael Smith

Michael Stanley Smith

With the advent of wholesale electricity markets there has been renewed focus on intra-day electricity load forecasting. This paper employs a multi-equation regression model with a diagonal first order stationary vector autoregresson (VAR) for modeling and forecasting intra-day electricity load. The correlation structure of the disturbances to the VAR and the appropriate subset of regressors are explored using Bayesian model selection methodology. The full spectrum of finite sample inference is obtained using a Bayesian Markov chain Monte Carlo sampling scheme. This includes the predictive distribution of load and the distribution of the time and level of daily peak load, something …


Working Across Cultures, John Hooker Dec 2002

Working Across Cultures, John Hooker

John Hooker

No abstract provided.


Two Sides To The Story : Women's And Men's Views On The Difficulties Women Face In Accessing Directorships, Alison Sheridan, Gina Milgate Dec 2002

Two Sides To The Story : Women's And Men's Views On The Difficulties Women Face In Accessing Directorships, Alison Sheridan, Gina Milgate

Gina C Milgate

No abstract provided.


The Hospital Yard, Linda Niemann Dec 2002

The Hospital Yard, Linda Niemann

Linda G. Niemann

Presents an article on working at a small switching yard in San Jose, California. Reason for thinking the switching yard as a hospital yard; Description of the yard; Details on workers at the yard.


Psychological Testing: Rogues, Romance And Roadside Assistance, Carol Gill Dec 2002

Psychological Testing: Rogues, Romance And Roadside Assistance, Carol Gill

Carol Gill

Psychological testing has the mystique of white magic…potential and existing employees complete several relatively brief paper and pencil tests and the organization receives a concise report (accurate to the percentile!) that is able to describe personality, intelligence and various other significant characteristics in detail…to predict the future! This magic though, in most cases, can only be performed by a witch doctor (Psychologist), which contributes to the “black box” aura of testing. Despite the reported validity of testing there are a range of methodological and ethical issues in using psychological tests, however, the most important question is how significant is the …


Financial Sector Deepening And Economic Growth In Pakistan, Safdar Khan Dec 2002

Financial Sector Deepening And Economic Growth In Pakistan, Safdar Khan

Safdar Khan

No abstract provided.


Las Abejas: Pacifist Resistance And Syncretic Identities In A Globalizing Chiapas, Marco Tavanti Dec 2002

Las Abejas: Pacifist Resistance And Syncretic Identities In A Globalizing Chiapas, Marco Tavanti

Marco Tavanti

Las Abejas came to be known by the international community as the civil counterpart to the neozapatista movements and as a Christian pacifist movement. This book presents the voices of Las Abejas and of numerous collaborators alongside an innovative theoretical analysis of the dynamics of identity construction. The uniqueness of this study is the analysis of the role of international human rights observers in relation to indigenous communities in resistance. In this fascinating study, Marco Tavanti explains how cultural, religious, political, human rights and nonviolent frameworks combine in a syncretic identity of resistance.


A Meta-Analysis Of Job Analysis Reliability, Erich Dierdorff, Mark Wilson Dec 2002

A Meta-Analysis Of Job Analysis Reliability, Erich Dierdorff, Mark Wilson

Erich C. Dierdorff

Average levels of interrater and intrarater reliability for job analysis data were investigated using meta-analysis. Forty-six studies and 299 estimates of reliability were cumulated. Data were categorized by specificity (generalized work activity or task data), source (incumbents, analysts, or technical experts), and descriptive scale (frequency, importance, difficulty, time-spent, and the Position Analysis Questionnaire). Task data initially produced higher estimates of interrater reliability than generalized work activity data and lower estimates of intrarater reliability. When estimates were corrected for scale length and number of raters by using the Spearman-Brown formula, task data had higher interrater and intrarater reliabilities. Incumbents displayed the …


African American Student Athletes' Perceptions Of Career Transition In Sport: A Qualitative And Visual Elicitation, Keith Harrison Dec 2002

African American Student Athletes' Perceptions Of Career Transition In Sport: A Qualitative And Visual Elicitation, Keith Harrison

Dr. C. Keith Harrison

This study focuses on 26 African American athletes and explores their perceptions of athletic career transition. Participants consisted of student athletes from a United States National Collegiate Athletic Association (NCAA) Division IIA institution in the Southeastern region. Participants completed the Life After Sports Scale (LASS), a 58-item inventory utilized to qualitatively and quantitatively examine seven different domains which influence perceptions of the career transition process. The scope of this inquiry examines the qualitative domain of the LASS in which participants were visually primed with a narrative description of a student athlete that has made transition out of sport successfully. Five …


New Paradigm In Classroom Assessment: The Externally Trained (Et) Observer Model, Oscar T. Mcknight, Ronald Paugh Dec 2002

New Paradigm In Classroom Assessment: The Externally Trained (Et) Observer Model, Oscar T. Mcknight, Ronald Paugh

Oscar T McKnight Ph.D.

Traditional classroom assessment techniques are fraught with weaknesses and inherent contradictions. The proposed paradigm in classroom assessment - the Externally Trained (ET) Observer Model - is not a traditional classroom assessment model. It is a quality control measure which ultimately benefits both students and instructor


Globalisers From Below. A Survey On Global Civil Societ Organisations, Mario Pianta, Federico Silva Dec 2002

Globalisers From Below. A Survey On Global Civil Societ Organisations, Mario Pianta, Federico Silva

Mario Pianta

No abstract provided.