Business Commons^™

Banks And Savings Institutions With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Organizations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations 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, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Road Rescue Implements A Continuous Process Improvement Framework, John Olson, Paul Savory

Department of Industrial and Management Systems Engineering: Faculty Publications

Continuous improvement programs traditionally focus on making small incremental improvements to a system. Unfortunately, their success can be limited due to the rapid changing environment within which most small companies operate. Improvement efforts should be flexible enough to capitalize on incremental and radical changes to a system. This paper presents a case analysis of how Road Rescue, an ambulance manufacturer, uses a continuous improvement framework to capitalize on both radical and incremental improvement opportunities. Results include a 10% increase in throughput, reduced cycle time of 44%, increased customer satisfaction, and higher quality.

Reinforce For Performance: The Need To Go Beyond Pay And Even Rewards, Fred Luthans, Alexander D. Stajkovic

Department of Management: Faculty Publications

Perhaps the most talked about, if not actually implemented. practical solution for making human resources more productive is pay for performance. Yet many researchers and practitioners doubt the true effectiveness of this approach. To help solve this controversy. we suggest drawing from reinforcement theory and behavioral management. This approach can be used to explain the simple statements: You get what you reinforce. but you do not necessarily get what you pay for. We first critically review the traditional pay for performance practices and address the question of whether rewards. not reinforcers. do more harm than good. Next, we discuss the …

Service-Learning And Management Education A Call To Action, Paul C. Godfrey

Faculty Publications

The private sector of United States society (private corporations) currently enjoys the moral authority to set the national agenda. Business schools, because they train future managers, can play a vital role in helping the private sector sustain that moral authority. Specifically, I argue that service-learning pedagogies offer management educators a way to incorporate citizenship skills and moral training into the traditional management curriculum. This article describes the concept of service-learning, reviews the current state of service-learning in management, and argues that service-learning can enhance both the technical capability and moral capability of students. Key issues for faculty members involved in …

The Midwest Quarterly; Vol. 40 No. 2, Bob J. Frye, John G. Rodden, Martine Delavaux, Mark W. Crilly, Wayne Hanley, James A. Papa Jr., Priscilla Atkins, Marguerite Guzman Bouvard, Rick Cannon, Carol Hamilton, William Kloefkorn, Elva Lauter, Lyn Lifshin, Peter Ludwin, Walt Mcdonald, Mark Sanders, Steven Sherill, Lauren Smith, Michael Spring, Susan Terris, Bob Vance, Mark J. Peterson, Ronald Charles Epstein, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

BOB J. FRY beckons readers to look beyond the friendly, folksy Garrison Keillor so many have seen in Lake Wobegon Days to glimpse the satire, both gentle and biting, that Keillor offers. Professor of English at Texas Christian University, editor of a book of critical essays on John Dryden's satire, Mac Flecknoe, and author of articles which have appeared in a number of journals, he has twice received teaching awards during his thirty years at TCU, including most recently the Piper Professor Award in 1994 given to just ten Texas educators annually honoring significant contributions in teaching.

JOHN G. RODDEN …

Garbage In, Garbage Out. A Report On Per Capita Income And The Independent Effect On The Method Of New Jersey Municipal Trash Removal, Stephen F. Will

Seton Hall University Dissertations and Theses (ETDs)

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Aicpa Committees 1999/2000, Officers, Board Of Directors, Council, Boards And Committees, State Cpa Socieities, Dates Of Board, Council And Annual Member Mieetings; Appendix J Committee, Technical Resource Panel, Task Force Members Lists And Completed Task Force Projects, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.

What Does Smart Growth Mean For Housing?, Karen A. Danielsen, Robert E. Lang, William Fulton

Public Policy and Leadership Faculty Research

Barely noticed amid the returns from the 1998 midterm elections was a quiet revolution that goes to the heart of how and where Americans live. While most news accounts focused on the high-profile candidate elections, voters across the nation-in Democratic and Republican areas alike-approved more than 160 state and local ballot measures intended to preserve open space and limit urban sprawl.

The coalition forming around the idea of limiting sprawl includes environmentalists, farmers, big-city mayors, and some developers. But perhaps most important, the so-called "smart growth" movement also includes many suburban voters who are fed up with growth. For example, …

Phase Transitions In Project Scheduling, Willy Herroelen, Bert De Reyck

Research Collection Lee Kong Chian School Of Business

Researchers in the area of artificial intelligence have recently shown that many NP-complete problems exhibit phase transitions. Often, problem instances change from being easy to being hard to solve to again being easy to solve when certain of their characteristics are modified. Most often the transitions are sharp, but sometimes they are rather continuous in the order parameters that are characteristic of the system as a whole. To the best of our knowledge, no evidence has been provided so far that similar phase transitions occur in NP-hard scheduling problems. In this paper we report on the existence of phase transitions …

Aicpa Annual Report 1998-99; Stepping Into The Future; Year In Review, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Annual Report 1999, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Aug. 2, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence [Definition of Member or Member's Firm]; 2. PROPOSED REVISION OF INTERPRETATION 501-1 UNDER RULE 501: Retention of Client Records; 3. PROPOSED REVISION TO RULING 41 UNDER RULE 101: Member as Auditor of Insurance a Financial Services Company that Manages Member's Assets; 4. PROPOSED REVISION TO RULING 109 UNDER RULE 101: Member's Investment in Financial Services Products That Invest in Clients; 5. PROPOSED RULING UNDER RULE 101: Employee Benefit Plan Sponsored by Client

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Nov. 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Federal Accounting Standards Advisory Board (FASAB) was organized in 1991 by the United States Department of the Treasury, the United States Office of Management and Budget, and the United States General Accounting Office to establish financial accounting and reporting standards for federal governmental entities. On October 19, 1999, AICPA Council adopted a resolution recognizing the FASAB as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, "Accounting Principles," of the AlCPA's Code of Professional Conduct. Members may now express an opinion that the financial statements of a federal governmental entity are …

Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

An Examination Of Management Accountants’ Use And Perception Of Expert Systems, Michael D. Akers, Robert E. Jordan, Grover L. Porter

Accounting Faculty Research and Publications

Although there has been a number of articles written about the possible use of expert systems by management accountants, there has been limited research to support such predictions. The primary purposes of this paper are to examine management accoun-tants’ use and perceptions of expert systems. A survey instrument was designed to eli-cit responses (Likert scale and open-ended) about management accountants' perceptions of the current and future use of expert systems and to determine their knowledge, interest and involvement with such systems. The findings of this study indicate that although respondents are moderately interested and involved with expert systems, they have …

Tabulation Of Cpas As Of August 1, 1999, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Revisiting The Stock Price Impact Of Quality Awards, Gregory L. Adams, Grant Mcqueen, Kristie Seawright

Faculty Publications

In an event study, Hendricks and Singhal [Hendricks KB, Singhal VR. Quality awards and the market value of the firm: an empirical investigation. Management Sci 1996;42:415±36.] find evidence that firms that win quality awards are further rewarded with a stock price increase on the day of the award announcement. We revisit Hendricks and Singhal (1996), extend their research and find four reasons why management, owners and analysts should be cautious about expecting an abnormal return when a firm wins a quality award. First, in our sample of Baldrige Award winners, the evidence of a stock price response on the announcement …

The Delisting Bias In Crsp’S Nasdaq Data And Its Implications For The Size Effect, Tyler Shumway, Vincent A. Warther

Faculty Publications

We investigate the bias in CRSP's Nasdaq data due to missing returns for delisted stocks. We find that the missing returns are large and negative on average, and that delisted stocks experience a substantial decrease in liquidity. We estimate that using a corrected return of −55 percent for missing performance-related delisting returns corrects the bias. We revisit previous work which finds a size effect among Nasdaq stocks. After correcting for the delisting bias, there is no evidence that there ever was a size effect on Nasdaq. Our results are inconsistent with most risk-based explanations of the size effect.

Uniform Cpa Examination Content Specifications Update Study: Information Technology Knowledge Required By Cpas In Public Accounting, Patricia M. Muenzen, Sandra Greenberg, American Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force

Examinations and Study

No abstract provided.

Conversion Of The Uniform Cpa Examination To A Computer-Based Examination, Joint Aicpa/Nasba Computerization Implementation Committee

Examinations and Study

No abstract provided.

Final Report Of The Conduct Of A Feasibility Study For The Computerization And Implementation Of A Uniform Cpa Examination In Fifty-Four Jurisdictions, American Institute Of Certified Public Accountants. Joint Aicpa/Nasba Computerization Implementation Committee

Examinations and Study

No abstract provided.

Information For Uniform Cpa Examination Candidates, Effective November 1999, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.

Uniform Cpa Examination, 1999 Edition, Selected Questions & Unofficial Answers Supplement Indexed To Content Specification Outlines, James D. Blum, Ahava Z. Goldman, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Beaverhead County Explores Tourism Potential, J. Allen Ellard, Kim Mcmahon, Rita J. Black, Norma P. Nickerson

Institute for Tourism and Recreation Research Publications

Results from the 1998 Community Tourism Assessment Program (CTAP). Residents of Beaverhead County were surveyed to determine opinions toward tourism development in their community/county. The results are compared to a sample of statewide respondents attitudes. Includes current nonresident visitor profiles.

Deer Lodge County Residents Explore Tourism Potential, J. Allen Ellard, Kim Mcmahon, Rita J. Black, Norma P. Nickerson

Institute for Tourism and Recreation Research Publications

Results from the 1998 Community Tourism Assessment Program (CTAP). Residents of Deer Lodge County were surveyed to determine opinions toward tourism development in their community/county. The results are compared to a sample of statewide attitudes toward tourism. Includes current nonresident visitor profiles.

Residents Speak Out About Tourism Potential Of Big Horn County, J. Allen Ellard, Kim Mcmahon, Rita J. Black, Norma P. Nickerson

Institute for Tourism and Recreation Research Publications

Results from the 1998 Community Tourism Assessment Program (CTAP). Residents of Big Horn County were surveyed to determine opinions toward tourism development in their community/county. The results are compared to a sample of statewide attitudes toward tourism. Includes current nonresident visitor profiles.

Relationships Between Time Management, Control, Work–Family Conflict, And Strain, Gary A. Adams, Steve M. Jex

Management Faculty Research and Publications

This article incorporates recent research regarding time management into a model of work–family conflict. The authors hypothesized that 3 types of time management behavior would have both direct and indirect (through perceived control of time) relationships, with work interfering with family and family interfering with work. It was also hypothesized that both of these types of work-family conflict would be related to the strain outcomes of job dissatisfaction and health complaints. This model was tested with a sample of 522 workers. In general, the hypothesized relationships were supported.