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2001

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Full-Text Articles in Business

Taxonomy Of Aicpa Core Competencies: Part Of The Aicpa Core Competency Framework, Working Draft: December 21, 2001, American Institute Of Certified Public Accountants (Aicpa) Dec 2001

Taxonomy Of Aicpa Core Competencies: Part Of The Aicpa Core Competency Framework, Working Draft: December 21, 2001, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison Dec 2001

Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison

Accounting

The country seems to have quickly embarked on a new energy crisis. "From Manhattan to Montana, worries are mounting that skyrocketing power prices and rolling blackouts will soon spread from their epicenter in California.... Concern about the power picture extends to the top levels of the Bush Administration as it attempts to hammer out a new energy policy." As politicians search for possible solutions to the current crisis, incentives for energy conservation are often mentioned as a possible remedy. A recent Congressional Research Service Issue Brief describes several potential bills. Two create a refundable tax credit for up to 50% …


Off-Shore Borrowing And Guarantees By Banks: Implication For Portfolio Management., C. C. Edordu Dec 2001

Off-Shore Borrowing And Guarantees By Banks: Implication For Portfolio Management., C. C. Edordu

Bullion

The subject I have been asked to reflect on is important and somewhat provocative given the potential significance of foreign capital in the development process and the implied doubt the topic raises about the capacity of banks to manage their portfolios on accessing external finance. With regard to financing tenors, it is pertinent to point out that the tenor of liabilities of most banks in Nigeria and Africa is short. The paper has focused on the various discussions about the conditions for good governance, which raises questions about the structure and functioning of the state, its relationship to society and …


Academic & Career Development E-Newsletter, Edition 1, Issue 5, December 2001, American Institute Of Certified Public Accountants (Aicpa) Dec 2001

Academic & Career Development E-Newsletter, Edition 1, Issue 5, December 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 15, Number 6, December 2001-January 2002, American Institute Of Certified Public Accountants (Aicpa) Dec 2001

Cpa Consultant, Volume 15, Number 6, December 2001-January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 25 No. 11, November/December 2001, American Institute Of Certified Public Accountants (Aicpa) Nov 2001

Practicing Cpa, Vol. 25 No. 11, November/December 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 16, Number 4, November-December 2001, American Institute Of Certified Public Accountants (Aicpa) Nov 2001

Planner, Volume 16, Number 4, November-December 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 9, Number 6, November/December 2001, American Institute Of Certified Public Accountants. Information Technology Section Nov 2001

Infotech Update, Volume 9, Number 6, November/December 2001, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Client Bulletin, November 2001, American Institute Of Certified Public Accountants (Aicpa) Nov 2001

Cpa Client Bulletin, November 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accountant's Business Manual, 2001, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa) Nov 2001

Accountant's Business Manual, 2001, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accountant's Business Manual, 2001, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa) Nov 2001

Accountant's Business Manual, 2001, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Annual Meeting, October 23, 2001, Miami Beach, Florida, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Annual Meeting, October 23, 2001, Miami Beach, Florida, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, October 22-23, 2001, Loews Miami Beach Hotel, Miami Beach, Florida, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Fall Meeting Of Council, October 22-23, 2001, Loews Miami Beach Hotel, Miami Beach, Florida, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of Council, Minutes Of Meeting, October 22-23, 2001, Miami Beach, Florida, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Fall Meeting Of Council, Minutes Of Meeting, October 22-23, 2001, Miami Beach, Florida, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Operations Manual: Applications And End User Support Team, Information Technology, American Institute Of Certified Public Accountants. Information Technology Team Oct 2001

Operations Manual: Applications And End User Support Team, Information Technology, American Institute Of Certified Public Accountants. Information Technology Team

Guides, Handbooks and Manuals

No abstract provided.


Acsec Update, Volume 6, Number 1 October 2001, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Oct 2001

Acsec Update, Volume 6, Number 1 October 2001, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Accounting History: Gateway To The Understanding Of The Future, August 11, 2001 In Atlanta, Georgia, Academy Of Accounting Historians Oct 2001

Accounting History: Gateway To The Understanding Of The Future, August 11, 2001 In Atlanta, Georgia, Academy Of Accounting Historians

Accounting Historians Notebook

The annual pre-American Accounting Association Conference of the Academy of Accounting Historians was co-sponsored and coordinated by The School of Accountancy at Georgia State University. Presented in the Student Center under the able direction of Elliott Slocum and Ram Sriram, the Saturday conference featured eight papers and spirited discussion.


Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians Oct 2001

Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From The President [2001, Vol. 24, No. 2], Oliver Finley Graves Oct 2001

Message From The President [2001, Vol. 24, No. 2], Oliver Finley Graves

Accounting Historians Notebook

No abstract provided.


Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Hilton, St. Louis Frontenac, April 7, 2001, William D. Samson Oct 2001

Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Hilton, St. Louis Frontenac, April 7, 2001, William D. Samson

Accounting Historians Notebook

No abstract provided.


Past: Prologue For The Future, Robert H. Colson Oct 2001

Past: Prologue For The Future, Robert H. Colson

Accounting Historians Notebook

As often occurs when someone retires from a position, my predecessor, Jim Craig, left behind as many things as possible to ease the transition of his successor. Among the items that have waited patiently for my attention is a desk drawer filled with cassette tapes of past interviews and symposia. Journal Editor Tom Morris and I went through these tapes and initially decided to discard them because their journalistic purpose had been fulfilled. They had been used to clarify points in interviews and symposia before their publication in the Journal. Because the published version becomes the formal, public record of …


Accounting Historians Notebook, 2001, Vol. 24, No. 2 (October) [Whole Issue] Oct 2001

Accounting Historians Notebook, 2001, Vol. 24, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Practicing Cpa, Vol. 25 No. 10, October 2001, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Practicing Cpa, Vol. 25 No. 10, October 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Business And Industry, October 2001, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Members In Business And Industry, October 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, October 2001, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Members In Internal Audit, October 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, October 2001, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Members In Government, October 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, October 2001, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Members In Medium Public Accounting Firms, October 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, October 2001, American Institute Of Certified Public Accountants (Aicpa) Oct 2001

Cpa Client Bulletin, October 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


National Accountancy Library Of The United States At The University Of Mississippi, Academy Of Accounting Historians Oct 2001

National Accountancy Library Of The United States At The University Of Mississippi, Academy Of Accounting Historians

Accounting Historians Notebook

The largest and most prestigious accounting library collection in the world : that of the American Institute of Certified Public Accountants (AICPA) : has arrived at The University of Mississippi (UM) to be housed permanently in the John Davis Williams Library.


Promiscuous Problems And Vulgar Fractions: The Early-Nineteenth Century Schoolbook Of Sarah Dubois (New Paltz, Ny: The Huguenot Historical Society), Joan Hollister, Sally M. Schultz Oct 2001

Promiscuous Problems And Vulgar Fractions: The Early-Nineteenth Century Schoolbook Of Sarah Dubois (New Paltz, Ny: The Huguenot Historical Society), Joan Hollister, Sally M. Schultz

Accounting Historians Notebook

Integrating accounting history into the classroom is one way to motivate students in financial accounting courses, to help them gain an appreciation of the evolution of accounting, and to challenge them to conceptualize and think constructively [Bloom and Collins, 1988; Coffman et al., 1993]. This paper presents examples of some familiar and some unfamiliar business and accounting concepts as they were taught in the early-nineteenth century to help accounting students and faculty members to gain further insight into how today's practices evolved.