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Articles 61 - 90 of 144
Full-Text Articles in Business
Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians
History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Big Contest Number Four, Academy Of Accounting Historians
Big Contest Number Four, Academy Of Accounting Historians
Accounting Historians Notebook
The previous issue of THE NOTEBOOK included a contest wherein readers were challenged to guess the identity of a well known accountant who was pictured. This was the toughest contest held to date. In fact, only one person was able to identify the handsome young man in the photo as H. Thomas Johnson, the individual who was then president of the Academy of Accounting Historians. In fact, the picture appeared on the page facing the modern-day picture of Johnson in his role as president.
Historians Congress In Pisa, Academy Of Accounting Historians
Historians Congress In Pisa, Academy Of Accounting Historians
Accounting Historians Notebook
The Fourth International Congress of Accounting Historians will be held August 23-27, 1984,in Pisa, Italy. As of August 1983, registrations had been received from Asia (8), North American (42), South American (19), Europe (48), and Australia (8). The preliminary indication is that at least 32 papers will be presented.
Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills
Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills
Accounting Historians Notebook
The medieval Church employed law courts to administer the Roman-based canon law. Indeed, in many areas of late medieval Christendom there existed highly developed systems of canon law courts based on the diocese and its divisions. England was no exception. Within the diocese of Canterbury, for example, there were two courts, the Consistory Court, headed by the Commissary-General who exercised diocesan jurisdiction on behalf of the archbishop; and the Court of the Archdeacon, who represented the administrative subdivision below that of the diocese. This study focuses on the Canterbury Consistory and the financial aspects of its operations, particularly as they …
International Congress Anniversary, James W. Jones
International Congress Anniversary, James W. Jones
Accounting Historians Notebook
The Louisiana World Exposition which opened May 12, 1984, in New Orleans, and is to continue for six months brings to mind another World's Fair held eighty years ago. That one was also held in a city located on the Mississippi River: Saint Louis, Missouri, to celebrate the Louisiana Purchase of 1803.
Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick
Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick
Accounting Historians Notebook
The maturing of a profession begins with recognizing the contributions of pioneers who have laid the theoretical foundation on which the profession is based. In recent years, the accounting profession has begun documenting the contributions of accountants who have played a major role in developing generally accepted accounting principles. These writings on the contributions of noted accountants have been helpful in understanding the personal behavior of the individual accountants and the economic forces that influenced their decisions. However, methods used to analyze the individuals being researched have varied greatly and to some extent have not been as complete as might …
Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner
Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner
Accounting Historians Notebook
The purpose of this paper is to discuss the role of biography in accounting research. In order to determine if biographical research does, indeed, have a place in accounting research, it is necessary to understand what biographical research is. First, it will be useful to look at biographical research and its purpose. Biographical research is directed at looking into situations which already exist, and have already happened. The biographer is looking for facts.
Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman
Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman
Accounting Historians Notebook
No abstract provided.
What Constitutes A Classic In Accounting Literature?, Frank Barton
What Constitutes A Classic In Accounting Literature?, Frank Barton
Accounting Historians Notebook
There are those who believe that the accounting profession has gained considerable dignity and recognition during the past sixty or so years. Several accountants, including Chambers, Hatfield, Littleton, Mautz, Paton, Scott, Sterling and others, have made many contributions to accounting literature. From time to time some of them have made comments concerning the acceptance of accounting as a profession and its standing among other professions.
Loans Of Ancient Rome, Kenneth S. Most
Loans Of Ancient Rome, Kenneth S. Most
Accounting Historians Notebook
At the start of the Roman period, the epoch of the patrician tribes, families lived from the cultivation of the land; trade was insignificant. Loans were made for the purpose of surviving until the next harvest, which would be abundant enough to permit repayment of the loan. Thus, a loan would be made for less than one year. The creditor had power of life and death over his debtor, who, knowing that his life, or at least his liberty, was in danger, would hardly be likely to want a long-term loan.
Los Angeles, 1984: Hot Dogs And Croissants, Vince J. Pantuso
Los Angeles, 1984: Hot Dogs And Croissants, Vince J. Pantuso
Hospitality Review
Providing spectator food service for the Summer Olympic Games in Los Angeles was a massive and challenging undertaking. The author details the planning, recruitment, training, and sales considerations which the provider went through over a two-year period to be ready for the Games.
Team Evaluation: Solutions For Hotel Management And Productivity, Leslie E. Cummings, Mark R. Edwards
Team Evaluation: Solutions For Hotel Management And Productivity, Leslie E. Cummings, Mark R. Edwards
Hospitality Review
Employee performance appraisal systems are controversial, especially when accomplished by a single rater. The authors, who have had experience with team evaluation systems, present evidence from that experience for over- coming obstacles to moving to a "less-biased" system of rating employees.
Front-Of-The-House Computer Systems: A User's Guide, Steven V. Moll
Front-Of-The-House Computer Systems: A User's Guide, Steven V. Moll
Hospitality Review
In a previous issue, DL Alan J. Parker presented a case for the smart utilization of microcomputers in the hospitality industry. But what should hotel managers of today look for when utilizing a full scale hotel computer system? This article attempts to aid the hotelier in compiling a series of functions which management should expect from any system chosen
Evaluating A Cuisine: Six Criteria, Lendal H. Kotschevar
Evaluating A Cuisine: Six Criteria, Lendal H. Kotschevar
Hospitality Review
Defining what makes up "a cuisine" involves finding a way to evaluate what makes it "distinctly unique and meritable." In this first of a two-part series, the author develops six criteria which can be used in such an evaluative process.
The Development Of An Ethical Strategy For Managers Of International Hotels In Third World Countries, Herman E. Zaccarelli Brother
The Development Of An Ethical Strategy For Managers Of International Hotels In Third World Countries, Herman E. Zaccarelli Brother
Hospitality Review
This article discusses some of the dilemmas of conscience that greet the international hotel manager in the Third World. It offers realistic and ethical guidelines for decision-making and problem-solving. Some of these guidelines require only common sense and good will to implement; others require a great deal of creativity, sensitivity, effort, and care; and a few will demand the courage to stand up for what is right in the face of competitive pressure.
Food Service And The Older Worker: Opportunity And Challenge, Robert H. Bosselman
Food Service And The Older Worker: Opportunity And Challenge, Robert H. Bosselman
Hospitality Review
While there has been frequent research into the area of older workers in other industries, the food service field has not been examined in detail. The author explores the potential role of older workers in food services and offers suggestions toward formulating policy for such individuals.
The Impossible Is Possible, Dianne Davis
The Impossible Is Possible, Dianne Davis
Hospitality Review
Networking is providing new support for women interested in or entering the food service industry. The author discusses how educators and the industry can assist and how one organization is putting together specific programs to provide support and encouragement to women.
International Air Transporation: Some Challenges, J.A. F. Nicholls
International Air Transporation: Some Challenges, J.A. F. Nicholls
Hospitality Review
In a Spring 1984 article in the FIU Hospitality Review, new developments in the domestic airline industry were discussed, particularly those relating to the forces of deregulation and the changes brought about by this phenomenon. This article takes a wider perspective in examining the global air transportation scene, the changes that have been wrought recently on air carriers flying international routes, and the carriers' responses to these changes.
Franchising In The Hospitality Industry: Accounting Aspects, Elisa S. Moncarz
Franchising In The Hospitality Industry: Accounting Aspects, Elisa S. Moncarz
Hospitality Review
Franchised businesses are a powerful factor in the American economy. The author provides a general overview of the area, citing statistics supporting its growth in the industry. Attention will be focused on accounting aspects of franchising, placing major emphasis on issues associated with the recognition of franchise fee revenue.
Industry Expresses Attitudes Toward Accounting, Finance Curricula, Charles L. Ilvento
Industry Expresses Attitudes Toward Accounting, Finance Curricula, Charles L. Ilvento
Hospitality Review
A survey of hospitality financial executives provides guidance for those planning accounting and finance curricula for schools of hospitality management. The authors discuss the results of their survey sponsored by the Association of Hospitality Financial Management Educators.
Prolegomenon To A History Of Travel, Eric J. Leed
Prolegomenon To A History Of Travel, Eric J. Leed
Hospitality Review
The author attempts to provide a definition of travel by comparing it with the instinctive migration of animals and birds and viewing its changes over time. As a study of motion voluntarily undertaken, a history of travel can contribute to a better understanding of human beings
A Look At Restaurant Commissaries, Donald E. Lundberg
A Look At Restaurant Commissaries, Donald E. Lundberg
Hospitality Review
Restaurant commissaries range the full spectrum from simple storage of food and supplies to multi-million-dollar processing plants. The author discusses the cost effectiveness of commissary units, including their operating costs, quality control, and scope.
The Industry And Recent Graduates: A Relationship In Transition, E. Ray Swan
The Industry And Recent Graduates: A Relationship In Transition, E. Ray Swan
Hospitality Review
The industry is attempting to become more involved with graduates and currently-enrolled students in hospitality education programs. This article re- views the current situation, describes problems which exist, and proposes potential strategies to help resolve the problems.
Larceny By Menu, Anthony G. Marshall, Elio C. Bellucci
Larceny By Menu, Anthony G. Marshall, Elio C. Bellucci
Hospitality Review
Consumers are being ripped off by the food service industry when menus in establishments serving food misrepresent, substitute, and manipulate portions and the status of foods being served. A billion dollars a year in fraud is involved when menus offer the consumer one thing and deliver another.
Alternative Financing Sources And Their Impact On Profitability, John Stefanelli
Alternative Financing Sources And Their Impact On Profitability, John Stefanelli
Hospitality Review
This article explores the advantages and disadvantages of various financing alternatives for the hospitality industry and discusses their potential effect on the profitability of the firm. The author provides background and perspective for developing the appropriate financing arrangement for a specific hospitality enterprise.
Deregulation And The Marketing Of Airline Carriers, J.A. F. Nicholls
Deregulation And The Marketing Of Airline Carriers, J.A. F. Nicholls
Hospitality Review
No student of the hospitality industry can long be insensitive to the role of air transportation in creating much, though by no means all, of the "place demand" for his industry. This article confines itself to a discussion of the impact of deregulation on carriers in the industry and discusses implications for the hospitality field
Maximum Justifiable Investment Analysis Determines Property Valuation, M. Chase Burritt, Willaim R. Beaton
Maximum Justifiable Investment Analysis Determines Property Valuation, M. Chase Burritt, Willaim R. Beaton
Hospitality Review
Investors and developers are often faced with the task of determining the worth or value of a real estate entity that presently exists or is proposed for development. This article explains the process for determining the value of a proposed project and, subsequently, the maximum investment dollars the project can cover, while at the same time producing a reasonable return for the investor. A proposed 300-room hotel serves as the real estate entity to be analyzed.
The Italian Response To The Growing U.S. Wine Demand, Molly J. Dahm
The Italian Response To The Growing U.S. Wine Demand, Molly J. Dahm
Hospitality Review
Americans are learning more about wines and consuming them in increasingly greater quantities. Italian wines have experienced a tremendous growth in their share of the U. S. market during the last decade. This article analyzes the marketing and success of the wines of Italy with the American consumer.
Economics Of Operating An Employee Food Service, Mickey Warner
Economics Of Operating An Employee Food Service, Mickey Warner
Hospitality Review
The author, who has spent 30 years as an operations executive in the food service industry seeks to acquaint management with some of the basic economics of operating an employee food service. The article is designed to assist the executive in understanding the basic philosophies and concepts of providing a food service to employees, as well as the cost factors involved in giving that service.