Business Commons^™

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Credit Unions, With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Guide For The Use Of Real Estate Appraisal Information With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Investment Companies With Conforming Changes As Of May 1, 1997; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Salesforce Automation And The Adoption Of Technological Innovations By Salespeople: Theory And Implications, Madhavan Parthasarathy, Ravipreet S. Sohi

Department of Marketing: Faculty Publications

Focuses on factors that can influence the adoption and implementation of salesforce automation systems (SFA). Automatization of a salesforce; Information on the dual adoption concept; Discussion of the adoption of SFA systems by individual salespeople; Why the adoption of technological innovations is likely to be in industries operating in an oligopolistic environment; Concluding remarks on managerial implications.

This paper is concerned with the adoption of salesforce automation (SFA) systems by organizations and their salesforces. SFA systems consist of centralized database systems that can be accessed through a modem by remote laptop computers using special SFA software (which is often company …

A Meta-Analysis Of The Effects Of Organizational Behavior Modification On Task Performance, 1975-95, Alexander D. Stajkovic, Fred Luthans

Department of Management: Faculty Publications

Results of a primary meta-analysis indicated a significant main effect of the organizational behavior modification (O.B. Mod.) approach on task performance (d. = .51; a 17 percent increase) and a significant treatment-by-study interaction. To account for within-group heterogeneity of effect sizes, we conducted a two-level theory-driven moderator analysis by partitioning the sample of studies first into manufacturing and service groups and then into seven classes of reinforcement interventions. Results indicated a stronger average effect of O.B. Mod. in manufacturing organizations, moderation by the type of contingent interventions, and "pairwise" differences among average effect sizes in both organizational types. The practical …

Tax Simplification Recommendations, April 30, 1997, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

Does Good Project Management Ensure Successful Software Development?, Julie Lisa Eldridge

Theses : Honours

For many years the development of computer software has been plagued by poor customer satisfaction caused by missed schedules, underestimated budgets and the development of products which do not meet requirements. The ever increasing reliance on computers, as reported by Sommerville ''the result of the proliferation of computer systems into all aspects of life and business is that personal, corporate, national and international economies are [becoming] increasingly dependant on computers and software systems" ( 1992, p.2), calls for more stable software which can be developed within time and budget constraints. To achieve this, software development activities must be analysed and …

The Midwest Quarterly; Vol. 38 No. 2, Donald Wayne Viney, John E. Atwell, Matthew K. Samra, John Howard Wilson, Avise Nissen, Janice L. Nerger, Wayne Viney, Robert G. Riedel Ii, William Aiken, Michael Carey, Philip Dacey, Ivy Dempsey, Constance Egemo, Ted Genoways, Nickie J. Gunstrom, Gray Jacobik, Nicole Orr, Jack Martin, Michael Pegausch, Barry Sternlieb, Steve Wilson, Bonnie Young, Charles Cagle, Richard Holinger, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

DONALD WAYNE VINEY offers convincing examples that far from being the dour, unsmiling figure often presented of Christ, He exhibited a full range of emotions, including humor upon occasion. Associate Professor of Philosophy at Pittsburg State University, Viney is author of Charles Hartshorne and the Existence of God (1985), A Philosopher Looks at the Bible (1992), and several articles in the philosophy of religion and metaphysics. He is also a member of Midwest Quarterly's Board of Editors.

JOHN E. ATWELL examines the writings of Arthur Schopenhauer and finds his views on women more complex than the common portrayal of the …

Minority Initiatives Committee, American Institute Of Certified Public Accountants. Minorities Initiatives Committee

AICPA Committees

No abstract provided.

Intellectual Capital And Human Resources Issues In The Big 6, American Institue Of Certified Public Accountants. Women And Family Issues Executive Committee

AICPA Committees

No abstract provided.

A Survey Of The Use And Perceptions Of Analytical Procedures, Rebecca Hutchinson

Presidential Scholars Theses (1990 – 2006)

In order to comply with generally accepted auditing standards (GAAS), auditors are required to gather sufficient, competent evidence to support their opinion concerning the amounts and disclosures in the client's financial statements. Auditors have numerous ways by which to obtain such evidence, and one whose use is continually increasing--largely due to its cost-effectiveness--is analytical procedures.

Analytical procedures (APs) are defined as "evaluations of financial information made by a study of plausible relationships among both financial and non-financial data" (SAS No. 56). For non-auditors, an example of an AP is using historic gross profit percentages to determine if the gross profit …

Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

The Impact Of Strategic Choice On The International-Ization Of The Firm, Timothy Clark, Geoff Mallory

Research Collection Lee Kong Chian School Of Business

Companies either seeking to expand into foreign markets or to alter their existing institutional arrangements have a choice between three forms of foreign market servicing: exporting, foreign licensing and foreign direct investment (FDI)1 (Buckley 1991; Buckley and Casson 1976; Root 1987; Terpstra 1987). The ‘stages theory of internationalisation’ proposes that these options are chosen in a linear sequence in that firms initially export, then establish a sales subsidiary and only when they have built up knowledge and experience do they invest directly.

1997 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases for January of 1997.

Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Annual Report, 1997, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners

AICPA Annual Reports

No abstract provided.

The Cellar Door Report: Margaret River Region Winery / Tourism Research, Robyn Morris, Chris King

Research outputs pre 2011

These recommendations have been designed to meet the requirements of the cellar door visitors and to address the weaknesses identified by the survey. All of these aspects listed in the ten points above need to be integrated into a marketing strategy. In view of the complex interrelationships that exist between tourism and the wineries and because of the importance of this relationship in the region it is critical that the Augusta-Margaret River Tourism Association and the Margaret River Wine Industry Association work together in the development of this marketing strategy. This collaborative approach will provide for a more integrated and …

Breaking The Glass Border: Barriers To Global Careers For Women Managers, Catherine R. Smith, Leonie V. Still

Research outputs pre 2011

The identification and placement of managers who can meet the business challenges at both local and international level is critical to the success of a company's overseas operations. North American and British research shows that, while organisations may be prepared to promote women into their domestic managerial hierarchy, few women currently have access to international careers through expatriate management appointments. This report describes an investigation of the selection, placement and management development by Australian organisations of women for international managerial assignments. Interest in this topic arose from the outcomes of the Industry Task Force on Leadership and Management Skills (1995), …

Challenging Futures: The Career And Life Decisions Of Managerial And Professional Women In Their 50s, Leonie V. Still, Wendy Timms

Research outputs pre 2011

The Australian Institute of Management in Western Australia has for many years been very supportive of women in management, and in particular has encouraged the growth and development of our Women in Management Special Interest Group. The Institute has also played its small, but hopefully, significant role in helping to redress the gender imbalance in the management profession with the creation of its Excellence in Management Award for Women, which is now in its sixth year. This Award is significant in that it helps to clearly identify women who have excelled in their management career and it also provides some …

Reverse Lbo Underpricing: Information Asymmetry Or Price Support, Gregory Noronha, Kenneth Yung

Finance Faculty Publications

Most studies attribute the underpricing of initial public offerings of equity securities to the ex ante uncertainty resulting from the information differential between the firm going public and the market. Ruud (1991, 1993), however, proposes that underpricing could result from underwriter price support in the early after-market. A paper examines firms that were once public, went private via leveraged buyout, and then went public again. It is reasonable to expect that since these reverse LBOs (RLBO) were once publicly traded, they should have less of an information differential with the market than firms going public for the 1st time. Tests …

Updating The Uniform Cpa Examination Content Specifications: Status Report, October 1997, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Uniform Certified Public Accountant Examination Candidate Brochure, November 1997, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.

Conversion Of The Uniform Cpa Examination To A Computer-Based Examination Status Report (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Updating The Uniform Cpa Examination Content Specifications: Invitation To Comment, January 1997, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Information For Uniform Cpa Examination Candidates, Thirteenth Edition, Effective May 1997, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Bar Coding And The Construction Industry In Georgia And Alabama, Herbert Marion Barber Jr.

College of Graduate Studies: Theses & Dissertations (1964–2006)

Effective construction project management relies on data that can be processed into information (Bernold, 1990). Therefore, information on the construction project plays a key role in construction project management (Abudayyeh, 1991). Consequently, information management on the construction project is vital to the success of the construction project (Rasdorf, 1990). Bar coding is one option that can be used in the construction industry as an effective means of managing information (Stukhart, 1987).

The retail and manufacturing industries have used bar coding technology for several years to manage information (Bell, 1988) although the use of bar coding technology to manage information in …

Employment Separation And Health Insurance Coverage, Jonathan Gruber, Brigitte C. Madrian

Faculty Publications

We study the interrelationship between employment separation and insurance coverage. We first document that employment separation is associated with large reductions in insurance coverage, even conditioning on underlying tastes for insurance.We then show that reducing the cost of insurance through state laws mandating continued access to employerprovided health insurance for the non-employed increases the likelihood of having insurance after separating from a job by 6.7%. These mandates also increase the number of individuals who separate and the total amount of time spent jobless. Finally, at least some of this increased non-employment appears to be spent in productive job search as …

The Influence Of Decision Aids On User Behavior: Implications For Knowledge Acquisition And Inappropriate Reliance, Steven M. Glover, Douglas F. Prawitt, Brian C. Spilker

Faculty Publications

Structured decision aids are widely used in many organizational settings, and their influence on judgment consistency and accuracy have received considerable attention in the literature. While two benefits commonly associated with decision aid use are improved judgment and enhanced expertise development, relatively little attention has been directed toward the potential influence of decision aids on decision maker behavior. In particular, we argue that the use of structured aids may influence relatively inexperienced decision makers to approach aided tasks mechanistically, without becoming actively involved in the task or judgment. Such passive decision behavior may, in some situations, threaten gains in performance …