Business Commons^™

Quality, Manufacturing Strategy, And Global Competition: An Empirical Analysis, K. C. Tan, Vijay R. Kannan, R. B. Handfield, S. Ghosh

Management Faculty Publications

Over the past ten years, intense global competition has forced many firms to examine their business practices and to evaluate how to meet the challenges economic globalization has presented. Underlying these efforts has been an examination of strategic priorities and in particular recognition of the need to improve product and process quality. While quality improvement has become a pervasive element of business strategy, allowing some companies to respond to increasing competitive pressures, it has not been universally effective. This study uses a survey of over 300 senior quality personnel to identify the challenges businesses face from globalization and how strategic …

Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.

Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and Amendment to SAS No. 84, Communications Between Predecessor and Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).

Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

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

Accounting Historians Journal

No abstract provided.

Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson

Doctoral Dissertations

The purpose of this research was to determine which variables help identify firms that have reduced or eliminated postretirement benefits other than pensions (OPEBs). Mittelstaedt et al. (1995) found that the adoption of SFAS No. 106 was one of the major determinants in OPEB reduction decisions. Those authors also found that financial weakness was a determinant in such reductions. This study attempts to determine the possible factors involved in such decisions, including both financial weakness and the OPEB liability, now that its disclosure is mandated by SFAS No. 106.

The theoretical backbone of this study was traced back to the …

2000 January, Morehead State University. Office Of Communications & Marketing.

MSU Clip Sheet Archives

MSU Clip Sheet newsletters published in January of 2000.

Annual Report 1999-2000, Imsa Fund

IMSA Fund Reports

Throughout its history the IMSA Fund for Advancement of Education Board of Directors has worked hard to connect the vision, talents and ideas of the private sector with those in education to produce meaningful and measurable results. Through this work, the Illinois Mathematics and Science Academy and its partners have created a laboratory for learning and teaching mathematics and science in Illinois that is second to none.

The strategic direction of the IMSA Fund is always guided by the Academy's commitment that all students in Illinois benefit from IMSA's programs. IMSA serves students and mathematics and science teachers throughout Illinois …

Morehead State University 2000 Eagle Volleyball, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 2000 official media guide of the Morehead State University volleyball team.

Morehead State University 2000 Eagle Football, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 2000 official media guide of the Morehead State University football team.

Nafta Transportation: The Impacts Of Southern Border Trucking On The Texas Highway System, Barry L. Sullivan, Dennis L. Soden, Janet S. Conary

IPED Technical Reports

No abstract provided.

Public Environmental Information In The Texas-Mexico Border: Analysis, Issues And Directions For The Future, Dennis L. Soden, Janet S. Conary

IPED Technical Reports

No abstract provided.

El Paso Community Legislative Agenda: Community Questionnaire Results, Christine Thurlow Brenner

IPED Technical Reports

No abstract provided.

The Federal Housing Administration In The New Millennium, Anthony Pennington-Cross, Anthony Yezer

Finance Faculty Research and Publications

The first challenge in attempting to predict the future of the Federal Housing Administration (FHA) is to understand why it is still here. No other depression-era mortgage-market institution has survived without substantial modification. We conclude that its survival has depended on its ability to invent new purposes for itself. For example, it changed from a replacement for failed private mortgage insurance using economic soundness as an insurance criterion to an innovator in high-risk lending based on an acceptable risk criterion. FHA has developed special programs to serve the needs of specific groups. We believe this pattern of change in purposes …

Annual Report 2000, Houston Academy Of Medicine-Texas Medical Center Library

Annual Reports: 1943 - Present

The file contains the annual report for the library from 2000

Ham-Tmc Facts And Figures 1999-2000, Houston Academy Of Medicine-Texas Medical Center Library

Library Statistics

No abstract provided.

Are The Common Myths Of Entrepreneurship All That Common? A Test Of Entrepreneurs And Non-Entrepreneurs, Kevin W. Sightler

Faculty Articles

It has been suggested that there is general misunderstanding in the business and academic communities as to the definition, form, and substance of entrepreneurship. Common myths of entrepreneurship have been advanced such as "Entrepreneurship involves starting and running a small business" and "Entrepreneurship requires a lot of money." A sample of 163 subjects revealed overall disagreement with the stated myths. Evidence supported a hypothesized divergence of opinion about entrepreneurship myths between entrepreneurs and non-entrepreneurs, but there was no difference of opinion between less successful and more successful entrepreneurs. Implications of the findings are discussed.

Business Ownership Patterns Among Black, Latina, And Asian Women In Massachusetts, Russell E. Williams

Trotter Review

Using data from the most recently released Survey of Minority Businesses, this article explores the significance of businesses owned by minority women in Massachusetts. I describe the number of such businesses, the rates at which the number of such businesses are expanding, and the average sales and receipts of women-owned businesses — and I compare these statistics for White, Black, Latino and Asian businesses.

The Meaning Of Black Entrepreneurship In Constructing Community, Stacey Sutton

Trotter Review

The small business sector in the United States has traditionally been viewed as a strong source of economic growth and prosperity, as entrepreneurship epitomizes the quintessential American fantasy of rugged individualism. Given the myths about larger-than-life entrepreneurial heroes, business development has historically been touted as a viable trajectory toward economic and social mobility for immigrant groups and marginalized people. Stories about "great" American businessmen such as John D. Rockefeller, Bill Gates, Steve Jobs among others, often highlight rags-to-riches myths about innumerable possibilities within American capitalism given diligence, fierce competition, and an uncompromising work ethic. The work values of small business …

Benefit Cost Analysis Of Parametric Pricing Model For Procurement Of F-16 Aircraft, Stephen Robert Peck

Masters Culminating Experiences (1993-2011)

This project was conducted in response to an Air Force decision to allow Department of Defense contractors to change the way that they propose efforts which will be produced under Department of Defense contracts at Wright-Patterson Air Force Base F-16 System Procurement Office (SPO).

The project consists of a benefit-cost analysis designed to specifically examine the benefits and the costs of the new system proposed. The future value of the costs and benefits were evaluated to determine the plausibility of the program.

The results were obvious. For a total cost of $30,905, the government could benefit almost $20 million. This …

Product And International Diversification Among Japanese Multinational Firms, Michael J. Geringer, Stephen Tallman, David M. Olsen

Management Faculty Publications

A study is presented that examines the relationship of performance with product and international diversification on Japanese multinational firms from 1977 to 1993. The relationships between diversification and performance are shown to change over time through the use of multiple time periods and accounting for keiretsu membership. Results show that while diversity strategies vary between keiretsu and non-keiretsu firms, performance is not much different. Across time periods, performance varies considerably, but strategies are less variable. Product diversity has weak effects on firm performance only in one time period, while international diversification has negative profitability and positive growth consequences in some …

Developing Marketing Competence And Managing In Networks: A Strategic Approach, Aidan O'Driscoll, David Carson, Audrey Gilmore

Articles

Two important domains of scholarly investigation over the last decade, competency development and networks, share important common ground. These domains are also comprehended gainfully in terms of their wider strategic underpinning. This paper first contends that competence is considered best in terms of the particular strategy–structure–shared values constellation of a firm. This enables competence, including marketing competence, to be understood in terms of competency deepening (within the conventional marketing function), broadening (marketing activity which must be shared and co-managed with other parts of the firm), and of partnering (essentially, the ability to manage alliances, networks and relationships between the firm …

Euroclicking And The Irish Sme: Prepared For E-Commerce And The Single Currency, Pierre Mcdonagh, Andrea Prothero

Articles

There is much technological hype (see Gates, 1999) as to the consequences of operating within cyberspace (Gibson, 1994) in an e-commerce capacity, at a time of operationalising European economic union within "Euroland". Debates centre on the need to theorise cyberspace (Besser, 1995) and the individualisation offered from organisations in serving e-customers, both from business to business to consumer perspectives. There is however, limited investigation as to how small to medium sized enterprises (SMEs) are preparing for this electronic or euro transmogrification. This article seeks to redress this by providing insight into these issues and draws upon an empirical analysis of …

Menu, 2000, Gallagher's Boxty House

Gallagher's Boxty House

No abstract provided.

Superquinn Alive And Kicking: An Illustration Of Innovation In The Irish Grocery Market, Edmund O'Callaghan, Mary Wilcox

Conference proceedings

Superquinn is one of Ireland’s most successful indigenous retailers operating in an intensely competitive grocery market. Despite the arrival of large overseas retailers and an increased level of acquisition and alliance activity, it has survived and thrived. The company attributes its success to its innovation strategy. The practice of innovation now permeates all facets and functions of the Irish grocery sector and consequently is a pre-requisite for maintaining competitive advantage and ensuring business success. This paper illustrates many Superquinn innovations, and relates its strategy to themes within innovation literature. Based on an in-depth interview with its managing director, Feargal Quinn, …

Institutional Activities In International Higher Education : An Assessment Of Advancement Strategies Used At Selected Small Church-Related Colleges And Universities, Janeric Arne Gustavsson

Dissertations

Problem. Small church-related colleges and universities are experiencing financial difficulties. This study assesses the institutional advancement programs at selected Seventh-day Adventist colleges and universities. The purpose of this examination was to analyze "what is" to determine the present-day process of the advancement function, and what "ought to be." These data will also suggest potential areas for growth and development.

Method . The study uses a non-experimental, descriptive design. To accomplish the purpose of the study, the literature on institutional advancement was reviewed to find a useable framework. The instrument used for this study was the one used in Willmer's …

A Qualitative Investigation Into The Use Of The Internet In The Information Search Phase Of The Buying Decision Process, Kiaran Geen

Theses : Honours

There have been a significant number of reports suggesting that the Internet will radically change accepted business and customer relationships. The literature to date has focused on the phenomenon of the Internet as well as more specific aspects such as its interactivity, how to market a Web site and security issues. There appears to be very little research on how consumer behaviour theories relate to the Internet. This study explored the extent to which the Internet is in the information search phase of the buying decision process, amongst Internet literate consumers. A qualitative investigation using virtual focus groups was conducted. …

Journal Of Actuarial Practice, Volume 8, Nos. 1 And 2 (2000), Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

Complete volume, includes ARTICLES:

Realistic Pension Funding: A Stochastic Approach • Shih-Chieh Chang 5

Risk Sources in a Life Annuity Portfolio: Decomposition and Measurement Tools • Mariarosaria Coppola, Emilia Di Lorenzo, and Mari/ena Sibillo . .43

A Comparative Study of the Performance of Loss Reserving Methods through Simulation • Prakash Narayan and Thomas Warthen 63

Concentration in the Property and Liability Insurance Market by Line of Insurance • Edward Nissan and Regina Caveny 89

Safe-Side Requirements in Life Insurance: A Corporate Perspective • Annamaria Olivieri and Ermanno Pitacco 115

Actuarial Analysis of Retirement Income Replacement Ratios • Robert Keng Heong …

Modeling Corporate Bond Default Risk: A Multiple Time Series Approach, Wai-Sum Chan

Journal of Actuarial Practice (1993–2006)

A multiple time series approach is used to forecast the short-term u.s. corporate bond default level. These time series have two auxiliary economic variables: U.S. price inflation and U.S. GNP growth rate. Actual U.S. data from the turn of the century to the present are used to estimate the parameters of multivariate time series model. Diagnostic checks are performed to examine adequacy of the model. The model's forecast for the aggregate U.S. bond default level in 2000-2001 are 0.42% and 0.56%, respectively, while the forecast for the speculative-grade default rate in 2000 is 3.6%, which is more pessimistic than some …