Business Commons^™

Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, January 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, George Dietz

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, September 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Construction Contractors Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Health Care Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Casinos With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Bureaucracy In The Postmodern World: Problems And Solutions, Paul C. Godfrey, Grant C. Madsen

Faculty Publications

This paper considers the problems presented by modern bureaucratic organizations within the framework of postmodern philosophy. Bureaucracy represents the logical outcome of the rational tradition in western philosophy. Because of their efficiency properties, individuals are both the beneficiaries and victims of bureaucratic behavior. We suggest that a solution to these problems will not be found by using existing philosophical frameworks. The French philosopher Jean-Francois Lyotard presents a model of postmodern relationships based on language games. We explore the concept of language games within bureaucratic settings.

The Midwest Quarterly; Vol. 39 No. 2, Edward M. Griffin, Jessica B. Teisch, William Young, Edward Recchia, David Wright, Robert Lee Mahon, K. H. Barron, Adam Brooke Davis, Christine Delea, Twyla Hansen, Steve Kirchhoff, Errol Miller, Ricardo Pau-Llosa, Linda Roth, Tom Sexton, Kathleen Spivack, Susan Terris, Susan Thomas, Fileman Waitts, Steve Wilson, Samuel J. Umland, Richard Holinger, Donald Wayne Viney, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

There is no escaping the mentality--or the burden--of e pluribus unum, writes EDWARD M. GRIFFIN, whether there is a oneness or a plural character to being an American or another notion entirely of what kind of people our multicultural backgrounds have fashioned. Whether national policy or educational philosophy, this concept, these concepts, must be confronted. Professor of English at the University of Minnesota, Griffin has written widely on such colonial figures as Jonathan Edwards and Charles Chauncy, and he has recently turned his attention to the American poet/playwrights Robert Lowell and William Alfred.

JESSICA B. TEISCH examines the story …

Audits Of Futures Commission Merchants, Introducing Brokers, And Commodity Pools, American Institute Of Certified Public Accountants. Commodity Practice Aid Task Force; American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

AICPA Committees

No abstract provided.

Leadership And The Social Imperative Of Organizations In The 21st Century, Gill Robinson Hickman

Jepson School of Leadership Studies articles, book chapters and other publications

Much of our writing and dialogue as leadership scholars consists of exchanges about "good" leadership -- what leadership ought to be as opposed to what it really is, as Barbara Kellerman so accurately observes. Although I strongly believe that leadership scholars should do both, I intend to provide a normative perspective for organization leadership in the context of turbulent environments. The new era in which organizations must function is characterized by factors such as intense global concern and competition; intraorganizational relationships and collaboration; a focus on democracy, substantive justice, civic virtues, and the common good; values orientation; empowerment and trust; …

Family-Friendly Backlash—Fact Or Fiction? The Case Of Organizations' On-Site Child Care Centers, Teresa J. Rothausen, Jorge A. Gonzalez, Lisa L. O'Dell, Nicole E. Clarke

Management Faculty Publications

Employer offerings of on-site child care benefits have grown tremendously in the past few decades; both beneficial and detrimental effects on worker attitudes and behaviors have been noted. Some research suggests that offering on-site child care benefits can cause resentment among childless workers and/or workers with children who do not use the center. In a field sample of 271 employees (mean age 34.5 yrs), current and past use of the on-site child care center, as well as anticipated future use of the on-site child care center, were related to more positive proximal reactions such as attitudes closely related to the …

Aicpa Annual Report 1997-98; Future In The Making, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Annual Report 1997-1998, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1997, For Academic Year 1995-96, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.

Digest Of State Accountancy Laws And State Board Regulations, 1998, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.

Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Market-Based Assets And Shareholder Value: A Framework For Analysis, Rajendra Kumar Srivastava, Tasadduq A. Shervani, Liam Fahey

Research Collection Lee Kong Chian School Of Business

The authors develop a conceptual framework of the marketing-finance interface and discuss its implications for the theory and practice of marketing. The framework proposes that marketing is concerned with the task of developing and managing market-based assets, or assets that arise from the commingling of the firm with entities in its external environment. Examples of market-based assets include customer relationships, channel relationships, and partner relationships. Market-based assets, in turn, increase shareholder value by accelerating and enhancing cash flows, lowering the volatility and vulnerability of cash flows, and increasing the residual value of cash flows. ABSTRACT FROM AUTHOR Copyright of Journal …

Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Role Of Essay Questions And Problems In The Uniform Cpa Examination: Discussion Memorandum, September 15, 1998, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

1998 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 1998.

Underreporting Chargeable Time: A Continuing Problem For Public Accounting Firms, Michael D. Akers, Charles T. Horngren, Tim V. Eaton

Accounting Faculty Research and Publications

Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit "eating" time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their …

Hardiness And Job Fitness For The Intensive Family Preservation Specialist: A Correlational Study, Sandi Fisher

Electronic Theses and Dissertations

It is costly to train the counselors who serve in intensive Family Preservation Services (IFPS). The hiring agency must pay for traveling expenses in addition to any fee paid for training. When an IFPS worker chooses to terminate employment before the end of two years of employment, this puts a strain on an already tight budget. This problem could be alleviated by finding an efficient pre-hire screening instrument. The three personality traits described in Hardiness Theory literature: commitment, challenge, and control, are traits often used to describe the ideal IFPS worker. This study assessed IFPS workers to determine if the …

Foreign Banking Legislation In The U.S., Jun Chen

LLM Theses and Essays

This thesis addresses the dramatic change in legislation for the operation of foreign banks in the U.S in reaction to more recent myriad of opportunities for foreign banks within the U.S. The author takes on an historical perspective to the nature and concept of foreign banking, the International Banking Act of 1978, the Foreign Bank Supervision Enhancement Act of 1991, and the problems and lessons learned from the Daiwa and BCCI scandals. The author concludes with analysis and comments on current U.S. foreign banking legislation while proposing that U.S. banking regulations on foreign banks, though necessary to protect the U.S. …

Hazardous Waste Determination And Government Enforcement Actions In The Resource Conservation And Recovery Act And The Law No. 24051: Comparison Between The United States And Argentina, Eduardo Jose Conghos

LLM Theses and Essays

The incremental generation and disposal of hazardous waste, causing severe environmental pollution, has become one the world’s most important ecological problems starting with the Stockholm Conference in 1972. This paper examines two legislative reactions to pollution caused by hazardous wastes in the United States, under the Resource Conservation and Recovery Act 1976 (RCRA), and Argentina, in Law No. 24051. This paper makes a comparative analysis of the material provisions of both the RCRA and the Law with emphasis on the tools and actions provided for the enforcement of the RCRA and the Law. The paper concludes that the RCRA and …

A New Regulatory Environment For The Telecommunication Industry, Jerome Lavigne Delville

LLM Theses and Essays

The idea of information superhighways has been spurred by consumer demand, technological development and political institutions. These advancements and interests require a regulatory framework to control the operation of, and competition within the telecommunications industry. This paper focuses on government regulation of telecommunication carriers, information services (internet), video-programming and wireless telecommunication (spectrum). This paper also highlights the roles of the Federal Communication Commission (FCC) under the Telecommunications Act of 1996 as compared to previous laws prior to the 1996 Act.

American Depository Receipts As A Way For Russian Companies To Enter The U.S. Capital Market, Dmitry Gladkov

LLM Theses and Essays

The international capital market has become more developed in the last two decades because of advances in information technology, increased co-operation among financial regulators and the sophistication of the market players. This paper focuses on depository receipts as an essential element in the market integration process. The paper explores how domestic investors and corporations can acquire, issue and trade in foreign securities on the major stock markets of other countries, especially emerging markets such as the Russian Federation. This paper reviews the development of European Depository Receipts (EDRs), Global Depository Receipts (GDRs) and the American Depository Receipts (ADRs) in the …

Copyright Protection Of Software, Severine Desimpelaere

LLM Theses and Essays

Computer technology has developed within the last decades with many advancements which require intellectual property protections. This thesis addresses the need for the legal protection of software by the vast body of copyright laws. This thesis examines the history, nature, textual and practical compositions of copyright laws and their adaptability to computer technology. The thesis further analyses the scope of copyright protection with emphasis on the Computer Software Copyright Act of 1980 (CSCA), the regime of international conventions for the protection of software as well as other statutory protections for the owners and users of the software. The thesis concludes …

International Aspects Of Banking Regulations - Panama And U.S., Annette Cecilia De Leon Molina

LLM Theses and Essays

Globalization has resulted in a significant increase in the number of foreign banks operating in the United States and the Republic of Panama, thus requiring regulation. This paper deals with the proposed legislative framework by the Republic of Panama to modernize its foreign banking regulations. The paper examines the dynamics of the Basic Accord Capital Standards and U.S. regulation of foreign banks in comparison to the Panama current banking regulations, with the goal to adopting international best practices. The paper concludes by proposing that the Republic of Panama should embrace regulatory revisions at the same level as regulatory schemes in …

Good Faith Principle Under Vienna Sales Convention - A Comparative Study, Chuan Li

LLM Theses and Essays

This paper focuses on the good faith principle in contracts and international trade. The paper examines the description of the good faith principle in common law and civil law jurisdictions and various approaches to Article 7 (1) of the Vienna Sales Convention that requires the need to promote the observance of good faith in international trade. The paper reviews the drafting history of the Article, interpretation of good faith under common law and civil law, the UNIDROIT and Uniform Commercial Code. The paper concludes by proposing a uniform understanding of the Convention’s good faith principle by clarifying its function, its …

Officers And Directors Compensation In American Law, Laurence Melanie Rouzioux

LLM Theses and Essays

Since the 1980s, executive compensation of directors and officers in U.S. Corporations have increased sharply. This paper reflects upon the public criticism of corporations that paid exorbitant amounts as salary and other benefits to their directors and officers. This paper focuses on the laws of corporations in Delaware as they relate to directors and officers’ compensation. The author examines different concepts such as the doctrine of waste that creates a duty that a corporation cannot give away or waste its assets. The author concludes that executive compensation packages should mirror Delaware corporation laws while remaining reasonable flexible to account for …