Business Commons^™

Strategy Planning For Technological Discontinuities In A Changing Regulatory Environment, William Ralph Kehr, Halvard E. Nystrom

Engineering Management and Systems Engineering Faculty Research & Creative Works

This paper describes an approach to the analysis of publicly available financial data for individual industries. These methods enable the analyst to assess past practices and the historical rate of technological diffusion during the transition period of discontinuous technological change. This assessment can provide a basis of comparison for current changes in their industry. These methods are applied to small rural telephone companies during the period of 1960 to 1996. Annual data is presented detailing the change from aerial distribution cable to buried cable by the roughly 600 rural telephone companies financed through loans from the Rural Utilities Services, a …

Interviewing Process Handbook For Library Media Specialists, Vicki H. Stegall

Graduate Research Papers

The purpose of this research was to investigate the job application procedure specifically for the school library media specialist, with an emphasis on interview questions. As a result of this research project, "Employment Handbook for School Library Media Specialists" was written. Research showed the majority of interview questions presented to the school library media specialist were classified in the Professional - Media Specialist category.

What Is The Significance Of Online Technology As A Training Tool, Thomas Clifton Peterson

Graduate Research Papers

This paper examines the current directions and future trends of using online sources and activities as a tool for learning. It concentrates on the developmental progress of the most powerful force shaping the evolution of this technology: the Internet. As we enter the 21st Century, online training is becoming the dominant educational technology. The Internet has succeeded in removing the time and space barriers to online multimedia instruction.

A Content Analysis Of Advertising In Magazines Directed At United States And United Kingdom Seniors, Ray Markham Smith

Theses and Dissertations in Business Administration

The seniors (55+) market is a growing, attractive market. While this market represents almost one-fourth of the total population in the United States and is slightly higher in the United Kingdom today, this segment is projected to grow to approximately one-third of the population over the next quarter century.

Relative to their proportion of the total population, seniors, and especially women, have historically been underrepresented as general advertising models. When seniors are portrayed, they are often used in supporting roles or in a negatively stereotyped manner. While the aging process is associated with declines in mental and physical capabilities, and …

An Examination Of A Multidimensional Model Of Customer Satisfaction With Internet Purchasing, Kathleen Vanscoyoc

Theses and Dissertations in Business Administration

The World Wide Web and Internet have transformed the competitive business environment and altered the customer-firm relationship by creating a new retailing format and service enterprise. It is rapidly growing as a competitive distribution medium in which customer satisfaction will be a major success factor in the development and maintenance of this new retailing format. Despite its growing importance as a new shopping medium, little empirical research has been conducted that examines the relationship between Internet shopping, customer satisfaction, company image, and future online purchasing. Research is needed to develop theoretical models that will systematically explain and predict behavior related …

First Coast Service Options 2000 Annual Report, First Coast Service Options, Inc.

Florida Blue Archives Printed Materials

First Coast Service Options 2000 Annual Report.

Blue Cross And Blue Shield Of Florida Annual Report: 2000, Blue Cross Of Florida, Inc.

Florida Blue Archives Printed Materials

Annual company report for 2000 detailing Blue Cross of Florida's business operations, financial assets and expenditures, and executive leadership.

Effects Of Peer Mentoring On Types Of Mentor Support, Program Satisfaction And Graduate Student Stress: A Dyadic Perspective, Ellen A. Ensher, Elisa J. Grant-Vallone

Management Faculty Works

Examines the effects of a graduate student peer-mentoring program from the perspectives of both members of the mentoring dyad, the mentors and proteges. Results indicate that peer mentoring provides students with both increased levels of psychosocial and instrumental support, and that those with high levels of support are more satisfied with their peer mentoring relationships.

The Economics Of Sports, William S. Kern Editor

Upjohn Press

The contributors to this book, all economists at the forefront of the movement to study the economics of sports, show how a host of contemporary economic issues come into play in today's world of sports. These issues include industrial organization, influences on labor markets, monopsony power, the behavior of cartels, local economic development policies, and price discrimination.

Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide), and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP would: 1. Revise the standards for measuring, reporting, and disclosing estimated future postretirement benefit payments that are to be funded partially or entirely by plan participants. 2. Specify the presentation requirements for benefit obligation information. 3. Establish standards of financial accounting and reporting for certain postemployment benefits provided by health and welfare benefit plans. 4. Clarify the measurement date for benefit …

Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting by insurance enterprises for demutualizations and the formation of mutual insurance holding companies (MIHC). The proposed SOP also applies to stock insurance enterprises that apply SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises, to account for participating policies that meet the criteria of paragraph 5 of SOP 95-1. The proposed SOP specifies the following: 1. Financial statement presentation of the closed block. Closed block assets, liabilities, revenues, and expenses should be displayed together with all other assets, liabilities, revenues, and expenses of the insurance enterprise based …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Certain Statements on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement; 2. PROPOSED REVISION TO RULING 100 UNDER RULE 101: Actions Permitted-Report Re-issuance When Independence Is Impaired; 3. PROPOSED REVISION TO RULING 108 UNDER RULE 101: Participation of Member, Spouse or Dependent in Retirement, Savings, or Similar Plan Sponsored by, or That Invest in, Client; 4. PROPOSED REVISION OF INTERPRETATION 501-5 UNDER RULE 501: …

Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) amends SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319) to provide guidance to auditors about the effect of information technology (IT) on internal control, and on the auditor's understanding of internal control and assessment of control risk. The Auditing Standards Board (ASB) believes the guidance is needed because entities …

Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting for investors' interests in unconsolidated real estate investments. It provides guidance on when and how the equity method of accounting should be applied to such investments. It is intended to supersede SOP 78-9, Accounting for Investments in Real Estate Ventures. This proposed SOP would require the following: 1. An investor holding an equity investment (including nonvoting common stock or nonredeemable preferred stock) in an investee should follow the equity method of accounting for that investee when the investor has the ability to exercise significant influence over the investee, unless the …

Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 1, Tax Return Positions; 2. PROPOSED INTERPRETATION NO. 1-1, "Realistic Possibility Standard" D PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 2, Answers to Questions on Returns; 3. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 3, Certain Procedural Aspects of Preparing Returns; 4. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 4, Use of Estimates; 5. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision; 6. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 6, Knowledge of …

Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement : 1. Withdraws Statement on Auditing Standards (SAS) 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). The guidance in SAS No. 75 currently parallels the guidance in Statement on Standards for Attestation Engagements (SSAE) No. 4, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, vol. 1, AT sec. 600). However, one difference between the two standards is that SAS No. 75 does not require a written assertion as a condition for performance of an agreed-upon procedures engagement. This assertion is effectively embodied in …

Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting and financial reporting provisions established by the AICPA Audit and Accounting Guides Banks and Savings Institutions, Audits of Credit Unions, and Audits of Finance Companies. The proposed SOP also explicitly incorporates mortgage companies and corporate credit unions in its scope. The final SOP will be incorporated in a new AICPA Audit and Accounting Guide, which will supersede the existing Guides.* The AICPA Industry Audit and Accounting Guides fall into category (b) of generally accepted accounting principles (GAAP) in the hierarchy established by AICPA Statement on Auditing Standards …

Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, to include within the scope of SOP 95-2 investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974.

Implementing Workplace Flexibility; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.

Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 4, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.