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Articles 1921 - 1934 of 1934

Full-Text Articles in Business

Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy Oct 1986

Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy

Faculty Publications

Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.

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Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson Jan 1986

Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson

Faculty Publications

This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …

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Auditing, Artificial Intelligence And Expert Systems, Andrew D. Bailey, Rayman D. Meservy, Gordon L. Duke, Paul E. Johnson, William Thompson Jan 1986

Auditing, Artificial Intelligence And Expert Systems, Andrew D. Bailey, Rayman D. Meservy, Gordon L. Duke, Paul E. Johnson, William Thompson

Faculty Publications

This paper will provide the reader with an introduction to the field of financial auditing and the applicability of Decision Support Systems (DSS), Artificial Intelligence (AI), and Expert Systems (ES) to that field of endeavor. The paper will also discuss a continuing research project concerning the application of DSS/AI/ES techniques to the evaluation of internal accounting controls. The reader will find that the evaluation of internal accounting controls is a critical step in every financial audit and that it is an area in which the auditor exhibits substantial expertise. It is thus an area of work particularly suited to the …

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Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner Jan 1986

Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner

Faculty Publications

As the business environment becomes more complex and more competitive, accountants and other business managers must exploit the advantages of the computer to remain competitive. Even though managers have long used data which was collected, stored, summarized, and reported using computer technology, managers have not traditionally used computers to manage. Only recently have managers realized that the computer is a cost-effective tool which can directly aid and support business decisions (i.e., not only can computers generate data to be used in making decisions, they can also make comparisons, evaluate alternatives, weigh the costs and benefits, and perhaps even make certain …

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Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh Jan 1986

Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh

Faculty Publications

This paper describes the design of a knowledge-based system to assist auditors in the evaluatation of internal accounting controls and focusses on the logic-based language AL that has been developed as a knowledge representation formalism. Interesting features of AL include a declarative approach to modeling accounting systems and the means to explicitly describe authority structures typically used to enforce internal controls.

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Heaps Brick Oven Restaurant: Marketing Survey, Scott Greenhalgh, Jay Crum, Dailand Allen, Victor Funk Nov 1985

Heaps Brick Oven Restaurant: Marketing Survey, Scott Greenhalgh, Jay Crum, Dailand Allen, Victor Funk

Student Works

This is a report of the findings of the market research project performed by the market research group of Proctor and Associates for the Brick Oven restaurant. Our goal has been to develop information that accurately presents the perceptions of the customers of the Brick Oven restaurant. Prepared by Scott Greenhalgh, Jay Crum, Dailand Allen, Victor Funk, E. Scott Proctor. The population surveyed was the current customers of the Brick Oven Restaurant. The sample selected was all of the customers who dined at the restaurant during the target week of October 21 to October 26, 1985. This survey has been …

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Little Giant Industries, Max Downing, Lisa Reese, Greg Rummler, Michael Ryan Jan 1985

Little Giant Industries, Max Downing, Lisa Reese, Greg Rummler, Michael Ryan

Student Works

This report is a compilation of the survey conducted by the B.Y.U. marketing research team of Zastowney and Associates, as outlined in the proposal approved on May 15, 1985. The purpose of this research study was to: 1. Determine students' perceptions of the Little Giant aluminum briefcase with other existing products in the marketplace; 2. Determine the student groups that would be most likely to purchase the briefcase; 3. Determine the retailing price which students would be the most willing to pay; 4. Determine what accessories students would most prefer for the briefcase. Zastowney & Associates comprised of Max Downing, …

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Marketing Research: Brigham Young University Art Department, Jeffrey S. Boice, Bruce A. Hawks, Michael D. Peterson, Nancy M. Taylor Jan 1984

Marketing Research: Brigham Young University Art Department, Jeffrey S. Boice, Bruce A. Hawks, Michael D. Peterson, Nancy M. Taylor

Student Works

In recent years, the Brigham Young University Art Department has experienced a decline in the number of students in the art program. Dr. Sherron Hill, Chairman of the Art Department, has requested Citimart Research to conduct a research project on student perceptions of scholarships, placement opportunities, and other aspects of the art program. Citimart Research is comprised of Jeffrey S. Boice, Bruce A. Hawks, Michael D. Petersen, Nancy M. Taylor, Martin C. Wright.

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A Research Study Of Chuck-A-Rama's Customers, Food, And Services, Aaron Cobabe, Brendan Snow, Betty Ward, Scott Hales Jan 1983

A Research Study Of Chuck-A-Rama's Customers, Food, And Services, Aaron Cobabe, Brendan Snow, Betty Ward, Scott Hales

Student Works

Chuck-A-Rama is a buffet-style restaurant offering a large selection of food including a salad bar, a dessert bar, and a hot food bar containing several entrees. Chuck-A-Rama's corporate headquarters is located in Salt Lake City with restaurants in Provo, Orem, Salt Lake City, and Ogden. Chuck-A-Rama's Executive Vice-President, Mike Johanson, has asked Big West Marketing to conduct a marketing research project for the Provo and Orem Chuck-A-Rama restaurants. The purpose of this study is to provide Chuck-A-Rama information on Provo/Orem area residents perception of Chuck-A-Rama and of buffet style restaurants in general. Also, the project includes findings on how effective …

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Marketing Research And Analysis For Soter Associates, Inc., Greg Vidrine, Steve Crandall, Toni Lehner, David Reschke Jan 1983

Marketing Research And Analysis For Soter Associates, Inc., Greg Vidrine, Steve Crandall, Toni Lehner, David Reschke

Student Works

Greg Soter, president of Soter Associates, Inc., wants honest, unbiased feedback from his customers regarding the advertising services they receive from Soters. Mr. Soter feels that some of his customers may have a negative opinion of the services they receive. He asked that an independent research team contact his customers and obtain both negative and positive feedback. Therefore, the purpose of this study is to provide Soter Associates, Inc. with relevant information regarding their customers' attitudes and feelings toward the advertising services Soters offers them. Prepared by Greg Vidrine, Steve Crandall, Toni Lehner, David Reschke, John Plummer.

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A Mathematical Contraction And Automated Analysis Of Internal Controls, Andrew D. Bailey Jr, Gordon Leon Duke, James Gerlach, Chen-En Ko, Rayman D. Meservy, Andrew B. Whinton Nov 1982

A Mathematical Contraction And Automated Analysis Of Internal Controls, Andrew D. Bailey Jr, Gordon Leon Duke, James Gerlach, Chen-En Ko, Rayman D. Meservy, Andrew B. Whinton

Faculty Publications

This paper presents a precedent oriented computer assisted method of designing, analyzing and evaluating systems of internal controls. The ..!..nternal Control _!iodel, TICOM III, is fundamentally a design and analysis tool useful in the context of Automated Office Information Systems (AOIS's). Traditional analysis and evaluation tools, such as flowcharting, written narratives and questionnaires, are inefficient, if not insufficient, to support the design and control analysis of these new systems. The advantages of TICOM III over traditional methods such as narrative description, questionnaires and flowcharts are: (1) the evaluation can be more rigorous and exhaustive because of the speed, accuracy and …

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A Home Teacher's Training Manual, Daniel M. Jones Jan 1979

A Home Teacher's Training Manual, Daniel M. Jones

Theses and Dissertations

The purpose of this study was to develop, implement, and evaluate the effectiveness of a training program for L.D.S. priesthood home teachers.

A twelve week workshop was written and field tested in the Fullerton California Stake. The evaluation pointed out the need for a structured and ongoing program with emphasis on the fostering of interpersonal communication and relationship skills among individual priesthood home teachers. The outcome of this project was the development of a functional product entitled "A Home Teacher's Training Manual."

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Causes Of The Mormon Boycott Against Gentile Merchants In 1866 And 1868, Peter Neil Garff Jan 1971

Causes Of The Mormon Boycott Against Gentile Merchants In 1866 And 1868, Peter Neil Garff

Theses and Dissertations

In the 1850s and 1860s Gentiles monopolized the mercantile profession in Salt Lake valley. Conflict arose between the Mormons and anti-Mormon merchants for essentially five reasons: Mormon Church leaders believed merchants charged exorbitant prices, encouraged the coming of Johnston's army, falsely accused them for the "assassination" of two Salt Lake City Gentiles, supported Gentiles who were "jumping" Mormon land claims, and supported an adamantly anti-Mormon newspaper. Church leaders maintained that the motive behind these actions was essentially the destruction of their church; therefore, they levied a boycott against the anti-Mormon merchants in 1866.

Because Church leaders felt the coming of …

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Springville Rivoli Theater, Dale Allred, Jerald L. Dixon, Rod Henderson, Gerald Olpin Jan 1964

Springville Rivoli Theater, Dale Allred, Jerald L. Dixon, Rod Henderson, Gerald Olpin

Student Works

The information in this study is concerned with the Rivoli Theater in Springville, Utah. The information is based on past and future operations of the theater. It is concerned with the attendance support, financial support, possible contributed service support. As well as community feelings on how this theater should be operated. The report takes into consideration the alternatives of operating as a community theater. privately-owned theater. or not using the RivaH Theater at all. It also compares the advantages and disadvantages of each proposal. The research team is comprised of Dale Allred, Jerald L. Dixon, Rod Henderson, Gerald Olpin.

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