Business Commons^™

1998-1999 Nsu Knights Softball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

Sawyer School Of Management Alumni Magazine, 1999, Sawyer Business School

Suffolk University Business School Alumni Magazine

No abstract provided.

Investors' Asset Allocations Versus Life-Cycle Funds, Diane K. Schooley, Debra Worden

Faculty Publications - College of Business

Life-cycle funds, among the newest asset allocation fund offerings, are managed according to investors' time horizons and risk tolerances. Partly in response to the appearance of these funds, we examined the relationships among the risk in individual investors' portfolios, their financial-planning time horizons, and their risk tolerances. Generally, we found that portfolio risk increases as time horizon and willingness to take risk increase. This relationship held when we used willingness to take risk increase. This relationship held when we used multivariate analysis. Additional factors related to portfolio risk were found to be the investors' expectations of a future economic downtown, …

Ua19/16/1 Hilltopper Soccer, Wku Athletic Media Relations

WKU Administration Documents

Media guide for the 1999 soccer season.

When Is Command-And-Control Efficient? Institutions, Technology And The Comparative Efficiency Of Alternative Regulatory Regimes For Environmental Protection, Peter Z. Grossman, Daniel H. Cole

Scholarship and Professional Work - Business

The nominal efficiency of a regulatory regime is determined by comparing its social costs and benefits; the regime is nominally efficient if it produces benefits in excess of its costs. Thus, a regulatory regime can be at once nominally efficient and relatively inefficient. A regulatory regime that is nominally efficient in the early days of pollution-control efforts, when increments of environmental quality are relatively cheap, may (but will not necessarily) grow less efficient over time - producing less return on each dollar invested - as increments of environmental quality grow increasingly expensive. A regulatory regime that is more efficient in …

1998-1999 Nsu Knights Men's And Women's Basketball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.

Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier

Accounting Historians Journal

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ship-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at …

Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers

Accounting Historians Journal

Early in the 20th century, predating most academic and practitioner literature, Dennison Manufacturing's top management recognized that certain kinds of distribution costs, normally treated as part of general overhead and allocated based on prime costs, were highly relevant for product-costing and pricing decisions. They pulled as many identifiable direct costs of distribution as possible out of the general overhead pool and assigned them to the appropriate product lines as extra information for the managers of those lines. However, these off-book assignments of costs were not fully understood and caused misunderstandings for many years. New archival evidence allows us to see …

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Practicing Cpa, Vol. 23 No. 1, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cic Alert, Volume 2, Number 1, January 1999, American Institute Of Certified Public Accountants. Computerization Implementation Committee

Newsletters

No abstract provided.

Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation number 8 in the 1999 report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. This amendment requires an auditor of Securities and Exchange Commission (SEC) clients to discuss with audit committees the auditor's judgments about the quality, not just the acceptability, of the company's accounting principles and underlying estimates in its financial statements. The new language is shown …

Members In Small Local Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Members In Business And Industry, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team

Newsletters

No abstract provided.

Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Fulling Around: The Shaker Fulling Mill At South Union, Kentucky, Donna C. Parker, Jonathan J. Jeffrey

SCL Faculty and Staff Publications

The fulling mill was an essential component of any successful early-19th century woolen industry. Fullers applied finishing techniques to cloth in order to create a stronger, more attractive, and more useful fabric. In 1813 the Shakers at Kentucky’s South Union community constructed a fulling mill that serviced their own demands for textile finishing processes as well as those of area residents. The fulling mill, aided by the Shakers’ three-year-old carding mill, developed by the 1860s into a full-fledged woolen factory.

The Effects Of Computer Self-Efficacy And Outcome Expectancy On End-User Job Control And Stress, John W. Henry, Robert W. Stone

Journal of International Information Management

This article examines the effects of computer self-efficacy and outcome expectancy on the end-user's sense of felt stress as mediated by job control. A nationwide survey of information technology end-users provided the sample. The results show that computer self-efficacy directly impacts personal and job related outcome expectancies and that computer self-efficacy and job related outcome expectancies directly affect job control. Job control is shown to mediate the impacts of computer self-efficacy and job related expectancies on stress. The results are discussed and implications for information technology managers are presented.

Managing Health Information In New Zealand: An Analysis Of The Health Information Privacy Principles, Felix B. Tan, Gehan Gunasekara

Journal of International Information Management

The New Zealand Health Information Service has recently established a national health register. At the heart of this development are three national databases. These applications and their functions are presented. Other initiatives currently being explored are also discussed. The paper contends that these initiatives under the guise of advancing the nation's health may instead be infringing the privacy of the nation's citizens. An analysis of New Zealand's privacy legislation to the development of such a centralized health system is detailed. The paper concludes by considering the possibility of hidden agendas despite the provisions of the nation's privacy rules.

Teaching Design In Visual Basic Programming Environments Using The Neadt 3 Rapid Application Design Tool, William A. Newman

Journal of International Information Management

Although program design and documentation tools have existed for over 30 years, virtually no tools other than the Task-Object-Event (TOE) chart have been created for teaching program design in the event-driven object-oriented language environment. This paper discusses the NEADT3 (Newman-Ekedahl Application Development tool) applied to the Visual Basic 6.0 language. NEADT 3 Significantly extends the commonly used TOE model in teaching programming by providing more concise and correct design and documentation of Rapid Application Development (RAD) student programs.

A Contingency Framework—The Influence Of Computerized Information Systems On Organizational Performance, Jagannathan V. Iyengar

Journal of International Information Management

Evaluation is a task most designers, builders, and supporters of information systems agree is significant. However, most information systems evaluations are performance evaluations focusing on the efficiency of the computer system. There is another dimension to the evaluation of the information system that must be considered if computerized information systems (CIS) are to be designed to "fit" an organization: impact evaluations. Impact evaluations are concerned with those effects on an organization which result from the development and use of an information system. The actual task of performing an impact evaluation is hindered by the complexity of the task and by …

The Role Of A School Business Manager : A Reflective Essay, Carl D. Benning

Graduate Research Papers

The responsibilities of a school business manager are diverse, complex, dynamic, variable, and vast in scope. Although the role of an individual school business manager is determined and defined by local district policies and customs, the personal philosophies of the business manager, superintendent, and board of education have a tremendous impact on the actual responsibilities. Situations presented in this paper pertain to Iowa public K-12 schools. References made to federal actions, or other outside influences, are made only to gauge and assess the impacts on Iowa K-12 schools. The personal ideas and feelings expressed in this paper are the results …

A Snapshot Of Horticulture Western Australia, Department Of Agriculture, Western Australia

Horticulture published reports

Western Australia's horticultural industry is one of 'the fastest growing primary production sectors. Gross value of production in 1996/97 was $383 million dollars according to Australian Bureau of Statistics data. However, we know that these data underestimate the value of the industry by about 12 per cent for the fruit sector and by over 50 per cent for the vegetable sector. The true GVP is closer to $500 million.

Good quality land and water resources in areas suitable for horticultural production are available for industry expansion. Some of the traditional enterprises on the irrigable land in the south-west are becoming …