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2000

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Articles 1111 - 1140 of 1761

Full-Text Articles in Business

Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson Jan 2000

Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson

Accounting Historians Journal

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in l827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclo­sure practice. This paper represents a study of the annual report information made publicly available by one of America's first rail­roads, and one of the first …

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Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson Jan 2000

Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson

Accounting Historians Journal

This study documents changes that took place in The Ac­counting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and writ­ten by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, finan­cial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, …

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Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve Jan 2000

Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve

Accounting Historians Journal

In attempting to understand the genesis and scope of mod­ern cost and management accounting systems, accounting histori­ans adopting what has been labeled a Foucauldian approach have been rewriting the history of key 18th and 19th century develop­ments in the U.K. and U.S. through new evidence, new interpreta­tion, and a refocusing of attention on familiar events. This is a disciplinary history which sees modern cost and management ac­counting as articulating a new kind of expert disciplinary knowl­edge, as well as exercising a disciplinary power, in the construc­tion of a new human accountability. However, this disciplinary view has been challenged by more …

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Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians Jan 2000

Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson Jan 2000

Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson

Accounting Historians Journal

Hoskin and Macve (H&M) continue to accredit certain events in the early 1840s as enabling the creation of norm-based accounting and its use to control labor and improve productivity at the Springfield Armory (SA). Although critics have refuted H&M's interpretation of these events and reproached their use of inflated language, H&M maintain their unique perspective with undiminished fervor. This rejoinder further questions the validity of H&M's perspective of U.S. accounting history. It identifies the many conventional business historians who refute it and emphasizes that no other evidence has been presented to indicate that norm-based accounting was ever employed in the …

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 2000

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

Accounting Historians Journal

No abstract provided.

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Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook Jan 2000

Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook

Accounting Historians Journal

For J. Michael Cook's induction there were: Remarks by Oscar Gellein, Haskins & Sells, retired; citation written by Daniel L. Jensen, The Ohio State University; response by J. Michael Cook, Deloitte & Touche, retired.

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Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves Jan 2000

Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves

Accounting Historians Journal

For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc.

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Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians Jan 2000

Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians Jan 2000

Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue] Jan 2000

Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians Jan 2000

Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson Jan 2000

Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson

Accounting Historians Journal

George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. …

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Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg Jan 2000

Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg

Accounting Historians Journal

Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary.

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[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians Jan 2000

[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements are: Call for papers for Third Asian Pacific Interdisciplinary Research in Accounting Conference, 15-17 July, 2001, The University of Adelaide, South Australia; table of contents for Accounting and Business Research, Vol. 30, no. 4 (Autumn 2000); Call for papers for a special issue of Accounting, Business & Financial History; and The Academy of Accounting Historians Application for 2001 membership.

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Cpa Expert 2000 Fall/Winter 2001, American Institute Of Certified Public Accountants Jan 2000

Cpa Expert 2000 Fall/Winter 2001, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Practice Alert 2000-1: Accounting For Certain Equity Transactions; Members In Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2000

Practice Alert 2000-1: Accounting For Certain Equity Transactions; Members In Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

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Member In Internal Audit, January 2000, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Member In Internal Audit, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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National Irish Bank: Coping With A Crisis And Beyond, Gerard Mortimer Jan 2000

National Irish Bank: Coping With A Crisis And Beyond, Gerard Mortimer

Case studies

As March 1998 drew to a close, management at National Irish Bank (NIB) would have been forgiven for believing that the bank’s situation could not get any worse. The bank had just issued a robust defence of its position in relation to an off shore bond scheme which had been the subject of much media and political debate for the previous two months. In particular, it had severely criticised RTE, the state owned television and radio corporation, and the two RTE journalists who had broken and dominated the story.

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An Optimal Incentive System For Real Estate Agents, Timothy E. Jares, James E. Larsen, Thomas S. Zorn Jan 2000

An Optimal Incentive System For Real Estate Agents, Timothy E. Jares, James E. Larsen, Thomas S. Zorn

Department of Finance: Faculty Publications

This article presents an alternative system for selling real estate. It overcomes the well-known deficiencies of the percentage commission system. In our system, the agent purchases the property from the seller and simultaneously receives a put option. The put option gives the agent the right to put the property back to the original owner. It is shown that this system has many of the desirable properties of a dealer system, while avoiding some of the problems that are inherent in that system.

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Cpa Client Tax Letter, January/February/March 2000, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Cpa Client Tax Letter, January/February/March 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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The Real World Starts Here (Version 2), Lindenwood University Jan 2000

The Real World Starts Here (Version 2), Lindenwood University

Lindenwood Promotional Materials

Promotional literature for Lindenwood University, circa 2000.

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The Liberating Arts, Lindenwood University Jan 2000

The Liberating Arts, Lindenwood University

Lindenwood Promotional Materials

Promotional literature for Lindenwood University, circa 2000.

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Location Of Network Components, G. Kent Webb Jan 2000

Location Of Network Components, G. Kent Webb

Faculty Publications, Information Systems & Technology

No abstract provided.

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Ada News Daily - 2000 Day 3, American Dental Association, Publishing Division Jan 2000

Ada News Daily - 2000 Day 3, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

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Executive Master Of Science In Medical Management Program, Nova Southeastern University Jan 2000

Executive Master Of Science In Medical Management Program, Nova Southeastern University

Huizenga Undergraduate Course Catalogs

No abstract provided.

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An E-Commerce Site Generator, Younik Lee Jan 2000

An E-Commerce Site Generator, Younik Lee

Theses Digitization Project

"The e-commerce site generator called "CARTSHARE" is a software application that provides Web-based user tools to conduct e-business over the Internet. The purpose of this software is to provide an affordable and accessible environment for small businesses to conduct e-commerce in a simple manner."

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Indiana State University Financial Report 2000, Indiana State University Jan 2000

Indiana State University Financial Report 2000, Indiana State University

Financial Reports

No abstract provided.

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Does Bat Day Make Cents? The Effect Of Promotions On The Demand For Major League Baseball, Daniel A. Rascher Jan 2000

Does Bat Day Make Cents? The Effect Of Promotions On The Demand For Major League Baseball, Daniel A. Rascher

Kinesiology (Formerly Exercise and Sport Science)

A primary objective of sport marketers in the professional sport setting is to develop strategies to increase game attendance. Historically, one of the strategies to accomplish this goal has been the utilization of special promotions. This paper studied the impact of promotions on attendance at professional sport games. Specifically, this research examines (a) the overall effect of promotions on attendance, and (b) the marginal impact on attendance of additional promotional days. Using a data set containing 1,500 observations, we find that a promotion increases single game attendance by about 14%. Additionally, increasing the number of promotions has a negative effect …

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The Financial Impact Of Animal Related Phosphorus Management On Vermont Dairy Farms, Alyssa Dodd, Catherine Halbrendt, Charles F. Nicholson Jan 2000

The Financial Impact Of Animal Related Phosphorus Management On Vermont Dairy Farms, Alyssa Dodd, Catherine Halbrendt, Charles F. Nicholson

Agribusiness

Excessive phosphorus loading has been identified as the primary cause of decreasing water quality in Lake Champlain. Dairy farms are the major source of phosphorus pollution to the lake and are targeted to reduce phosphorus run-off. The goal of this research is to determine the farm-level financial impact of phosphorus management on different sizes of Vermont dairy farms. Farm financial performance following implementation of manure management is simulated by farm size (60 cows, 150 cows, and 350 cows) over a ten-year time horizon using the Farm Level Income and Policy Simulation Modeling System (FLIPSim). Results indicate that implementation of Milking …

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