Business Commons^™

Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood

Faculty Publications

The purpose of this paper is to describe the results of an effort to utilize Case Based Reasoning (CBR) to model a specific audit judgment task. To date most efforts to develop computational models of audit judgment have used strictly rule-based representation methods. Some researchers have recently adopted more robust structures to model the auditor domain knowledge. Although these recent efforts to extend the representation methods appear to be more accurate descriptions of auditor reasoning and memory, they still lack a comprehensive. theory to guide the development of the model. A commonly encountered phenomenon in audit judgment is for an …

Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy

Faculty Publications

Professional auditing has become much more complex over the past decade. This development has engendered a need for leveraging auditor expertise. In an attempt to meet this need, public accounting firms have been actively involved in supporting the development and application of artificial intelligence methods in audit services, which forms the foundation of their business. Much of the development and application of artificial intelligence in auditing has taken the form of expert systems. This paper examines the current state of the art and provides a framework for analysis of present work, as well as a guide to future efforts.

Recliner Sales Potential, Eric J. Todd, Steven H. Bullard

Faculty Publications

Over 19 percent of the 93 million households in the United States plan to purchase at least one recliner within the next 5 years. A recent survey of over 2,000 households also found that many expect to purchase more than one recliner, and combining the estimates yields a potential sales total of 22 million. This compares to an estimated total current ownership of 65 million recliners, and indicates clearly that nationwide the recliner market is very far from being "saturated" in the near future.

A Least Cost Analysis Of Transition In North America’S Upholstered, Wood Household Furniture Industry, Eric J. Todd, Steven H. Bullard

Faculty Publications

Factors influencing the location of the North American upholstered, wood household furniture industry are undergoing many changes. This paper presents a least cost linear programming approach to determining optimal furniture production and shipment patterns, The results suggest that Mexico and the 'East South Central region of the U.S. are well-poised to increase their shares of the North American market as consumption patterns and factors of production change in the next decade.

Age: The Most Important Factor In Upholstered Furniture Buying Plans, Steven H. Bullard

Faculty Publications

Age is highly related to income. lifestyle and other critical factors in consumer behavior. In a recent survey of over 2.000 U.S. households. age proved to be the most important determinant of up· holstered furniture purchasing plans. Consumers less than 45 years old. for example. are more than three times more likely to plan purchases of upholstered household furniture than those 65 and older.

Is Wood Good?, Steven H. Bullard

Faculty Publications

I n U.S. households there is currently a very strong belief that "wood is good" in upholstered furniture. In a recent surve)' of the upholstered furniture buying plans of over 2.000 U.S. households:

• 88.4 percent of the respondents said the material used in frame construction was important, and ...

• 85.4 percent said they preferred wood over metals. Fiberglas or other frame materials.

Upholstered Potential In The U.S. And Canada, Gary M. Kellum, Eric J. Todd, Steven H. Bullard

Faculty Publications

The potential market for upholstered furniture sales in the near future appears to be quite favorable in both the United States and Canada. A recent survey indicates that 48 percent of U.S. house· holds,and 54 percent of Canadian households are planning to purchase some type of upholstered furniture in the next 4 to 5 years.

Upholstered Household Furniture In The United States: A Survey Of Current Ownership And Purchasing Plans, Steven H. Bullard, Max L. Doolittle

Faculty Publications

This report presents highlights of the results of a telephone survey of U.S. households concerning their ownership, purchasing plans, and preferences regarding upholstered household furniture. The survey was conducted in October and November 1989, by the Survey Research Unit of the Social Science Research Center of the Mississippi Agricultural and Forestry Experiment Station. The SUl'Vey also included Canadian households, and subsequent reports will present results for Canada as well as statistical analyses of specific results for both countries. The sUl'vey was intended to help identify market potential for various items of upholstered household furniture, and the results are therefore not …

The Upholstered, Wood Household Furniture Industry In North America: A Spatial Equilibrium Analysis, Eric J. Todd, Steven H. Bullard

Faculty Publications

Upholstered, wood household furniture production has become an increasingly important part of total furniture production in the United States. From 1982 to 1987, employment in the upholstered furniture industry grew 16 percent, and in 1987, the industry's 82,100 employees represented about 30 percent of U.S. household furniture indush-y employment (USDC Bureau of the Census 1990). Over the same 5-year period, value added for the upholstered furniture industry increased by 52 percent to more than $2.6 billion.

Nobody's Grandfather Was A Merchant: Understanding The Soviet Commercial Negotiation Process And Style, Mahesh N. Rajan, J. L. Graham

Faculty Publications

No abstract provided.

Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen

Faculty Publications

No abstract provided.