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2001

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Articles 1321 - 1350 of 1410

Full-Text Articles in Business

Professor/Practitioner Case Development Program - 2001 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team Jan 2001

Professor/Practitioner Case Development Program - 2001 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team

Guides, Handbooks and Manuals

No abstract provided.


Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force Jan 2001

Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force

Guides, Handbooks and Manuals

No abstract provided.


Performance Measurement Practices: Survey Results, American Institute Of Certified Public Accountants, Lawrence S. Maisel Jan 2001

Performance Measurement Practices: Survey Results, American Institute Of Certified Public Accountants, Lawrence S. Maisel

Guides, Handbooks and Manuals

No abstract provided.


Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer Jan 2001

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer

Guides, Handbooks and Manuals

No abstract provided.


Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis Jan 2001

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis

Guides, Handbooks and Manuals

No abstract provided.


National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library Jan 2001

National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.


A Study Of Financial Analysis Expectations And Practices In The Engineering Management Workplace, Paul Kauffmann, Resit Unal, Andres Sousa-Poza, William Peterson Jan 2001

A Study Of Financial Analysis Expectations And Practices In The Engineering Management Workplace, Paul Kauffmann, Resit Unal, Andres Sousa-Poza, William Peterson

Engineering Management & Systems Engineering Faculty Publications

This paper describes an on-going study of Master of Engineering Management (MEM) students and the financial analysis related job expectations and environment they face. The objective of this effort is to provide enhanced understanding of these requirements so that instructional content in the related courses can be focused to meet these needs. To achieve this goal, the study segments findings based on a range of organizational and job level characteristics to identify critical differences in the financial work environment and the financial tools that are employed. Preliminary findings are discussed in this paper and contrasts between public and private sector …


A Model To Evaluate The Effect Of Organizational Adaptation, Holly A. H. Handley, Alexander H. Levis Jan 2001

A Model To Evaluate The Effect Of Organizational Adaptation, Holly A. H. Handley, Alexander H. Levis

Engineering Management & Systems Engineering Faculty Publications

When an organization’s output declines due to either internal changes or changes in its external environment, it needs to adapt. In order to evaluate the effectiveness of different adaptation strategies on organizational per- formance, an organizational model composed of individual models of a five stage interacting decision maker was designed using an object oriented design approach and implemented as a Colored Petri net. The concept of entropy is used to calculate the total activity value, a surrogate for decision maker workload, based on the functional partition and the adaptation strategy being implemented. The individual decision maker’s total activity is monitored, …


The Influence Of Work Status On The Work Outcomes Among Part-Time Workers In The Service Industries Of Hong Kong, Fung Yi, Millissa Cheung Jan 2001

The Influence Of Work Status On The Work Outcomes Among Part-Time Workers In The Service Industries Of Hong Kong, Fung Yi, Millissa Cheung

Theses & Dissertations

This research examined the influence of work status on attitudes and work outcomes. The two attitudes of perception of psychological contract violations, (violation of employment promise by employers) and fairness perception (fair treatment at work) were studied. This research examined the relationship between attitudes and work outcomes (organizational commitment, e.g. loyalty; organizational citizenship behavior, voluntary action done by employees for the sake of organizations and turnover intention). Individuals with family responsibility are attracted to work part-time voluntarily. Corporate downsizing has often forced individuals to go into part-time work involuntarily. Voluntary and involuntary work status had moderating effects on attitudes and …


The Venture Capital Investment Bust: Did Agency Costs Play A Role? Was It Something Lawyers Helped Structure?, Joseph Bankman, Marcus Cole Jan 2001

The Venture Capital Investment Bust: Did Agency Costs Play A Role? Was It Something Lawyers Helped Structure?, Joseph Bankman, Marcus Cole

Journal Articles

This Article examines the question of why venture capital firms would continue to raise technology funds, and then invest those funds, when they were certain that the business markets for such investments were overvalued preceding the “crash” of April 2000. We interviewed a number of venture capitalists, lawyers, entrepreneurs, and other industry observers in search of an explanation. The explanations offered by key decision makers for the observed investment behavior can be categorized as of three types of theories: agency cost theories, herd behavior and other cognitive bias theories, and non–agency cost theories. Agency cost theories suggest that the activity …


Is The Federal Reserve Bank Stock Market Bubble-Neutral?, A. (Tassos) G. Malliaris, Marc D. Hayford Jan 2001

Is The Federal Reserve Bank Stock Market Bubble-Neutral?, A. (Tassos) G. Malliaris, Marc D. Hayford

School of Business: Faculty Publications and Other Works

This paper argues that the Fed was not stock market bubble-neutral during the last several years. This nonneutrality implies two options: first, the Fed has used monetary policies to prevent the building of the stock market bubble or, second, the Fed has contributed to its development and subsequent deflation. We supply representative quotes from the FOMC transcripts to establish that the Fed has paid significant attention to the valuation of the stock market. These quotes confirm that the stock market’s valuation was an important variable in the Fed’s decision-making and its conduct of monetary policy. We also conduct econometric modeling, …


The Management Of Performance By Volunteers: The Use Of Performance Feedback, Megan Paull Jan 2001

The Management Of Performance By Volunteers: The Use Of Performance Feedback, Megan Paull

Theses: Doctorates and Masters

The purpose of this study was to examine the use of feedback by managers and co-ordinators of volunteers in the management of performance by volunteers. Research into the use of feedback in the paid workforce was examined extensively. Additionally, research dealing with the application of human resource management theory to volunteers is discussed. A foundation study conducted to examine the performance management practices in use with volunteers in Western Australia forms the basis for a multi-phase qualitative and quantitative examination of the topic. The perceptions of the managers and coordinators of volunteers, and the volunteers themselves about what constitutes poor …


Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division Jan 2001

Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Hardball, Politics, And The Nlrb, Michael Ashley Stein Jan 2001

Hardball, Politics, And The Nlrb, Michael Ashley Stein

Faculty Publications

No abstract provided.


Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2001

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Organizations With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 2001

Health Care Organizations With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies, With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 2001

Audits Of Investment Companies, With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 2001

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Privacy On The Internet : Investigation Into Corporate Privacy Policy Of Australian Large Private Sector Organisations On The Internet, Keiko Sato Jan 2001

Privacy On The Internet : Investigation Into Corporate Privacy Policy Of Australian Large Private Sector Organisations On The Internet, Keiko Sato

Theses: Doctorates and Masters

The popularity of the Internet has been dramatically increased over recent years. The rapid growth of this technology and its international use has made it almost impossible to regulate the internet. As a result, the Internet has certainly provided freedoms to people and it has led to some abusing systems. Privacy is one of the major issues in the development of Electronic Commerce using the Internet. As an enormous amount of personal information is transmitted to several hosts connecting to the Internet, the information can be accessed by both authorised and unauthorised people. Although it is certain that there are …


Small Business Owners' Measures Of Success, Elizabeth A. Walker Jan 2001

Small Business Owners' Measures Of Success, Elizabeth A. Walker

Theses: Doctorates and Masters

Small business plays a significant part in the economy of all nations because of its revenue contribution and as a generator of employment. In the Australian context, small businesses account for 85% of all businesses, employ 40% of the total workforce and contribute $75 billion annually to Industry Gross Product. All of these numerical indicators highlight the financial importance of small business, which is also how small business success has traditionally been measured. These traditional success measures have been by increases in financial performance criteria, such as return on investment, turnover or profit, or by increases in number of staff.


An Evaluation Of Environmental Disclosures Produced In Australian Local Government Annual Reports, Royston J. Tan Jan 2001

An Evaluation Of Environmental Disclosures Produced In Australian Local Government Annual Reports, Royston J. Tan

Theses : Honours

This thesis is an evaluation of the environmental disclosures published in Australian local governments' annual reports. The study is aimed in identifying disclosures of environmental information by Australian local governments and providing explanations for the variations in the quantity and quality of information disclosed. Various social responsibility theories were used in this study. The theories employed in this study were institutional factors, stakeholder theory, social and political theories. Institutional factors included issues such as local government characteristics and pressures exerted from various government and non·government organizations to implement and disclose environmental measures. A content analysis methodology was used in this …


From Ambivalence To Activism: Australia And The Negotiation Of The 1968 Nuclear Non-Proliferation Treaty, Christopher Hubbard Jan 2001

From Ambivalence To Activism: Australia And The Negotiation Of The 1968 Nuclear Non-Proliferation Treaty, Christopher Hubbard

Theses: Doctorates and Masters

This Dissertation presents a study of Australia's involvement in the negotiation and early interpretation of the 1968 Nuclear Non-Proliferation Treaty (NPT), an instrument which remains the most important global nuclear arms control measure in international law. Using data from recently released Australian government documents, the study analyses the process by which Australia was transformed from an ambivalent nuclear sceptic within the Western alliance, into a steadfast global campaigner against the spread of nuclear weapons. It concludes that Australia's urgent search during 1967 and 1968 for coherence in its policy on nuclear weapons acquisition, largely played out within sections of the …


Understanding The Digital Divide As It Relates To Electronic Commerce, Franklin D. Gaillard Jan 2001

Understanding The Digital Divide As It Relates To Electronic Commerce, Franklin D. Gaillard

Theses and Dissertations in Business Administration

There exists an electronic digital divide within the United States. This digital divide concerns access to the Internet and its corresponding technologies. The U.S. government is concerned about the digital divide because it appears that certain ethnic groups and income levels are being excluded from computer technologies and the Internet. These groups include African Americans and Hispanics, who are lagging the Caucasians significantly in gaining access to the Internet. For a while the gap between majority and minority groups appeared to be widening. Since Internet access is a prerequisite to electronic commerce, an understanding of the relationship between the digital …


Minor Distractions: Children, Privacy And E-Commerce, Anita L. Allen Jan 2001

Minor Distractions: Children, Privacy And E-Commerce, Anita L. Allen

All Faculty Scholarship

No abstract provided.


On Trademarks, Domain Names, And Internal Auctions, Gideon Parchomovsky Jan 2001

On Trademarks, Domain Names, And Internal Auctions, Gideon Parchomovsky

All Faculty Scholarship

No abstract provided.


Influence Of Politics On The Budgeting Process : A Study Of The Fertiliser Manufacturing Industry In Indonesia, Akhmad Syakhroza Jan 2001

Influence Of Politics On The Budgeting Process : A Study Of The Fertiliser Manufacturing Industry In Indonesia, Akhmad Syakhroza

Theses: Doctorates and Masters

This study investigates the influence of politics on the budgeting process within the fertiliser manufacturing industry in Indonesia. Prior budgeting studies have focused on one of the following three theoretical frameworks - economic, psychological, and social. This study expands the research corpus by assessing the effect of politics on the budgeting process. The objectives of this study arc: (a) to investigate the effect of politics in the relationship between managerial roles and budgeting process – budgetary participation, budgetary communication, and budgetary control including budgetary monitoring and budgetary evaluation, and (b) to assess the impact of structural and individual power on …


Information Systems Development And Practice In Organisations In Sri Lanka : An In-Depth Case Study, Sunil G. Rajapaksege Jan 2001

Information Systems Development And Practice In Organisations In Sri Lanka : An In-Depth Case Study, Sunil G. Rajapaksege

Theses: Doctorates and Masters

This thesis describes an investigation of information systems development and practice in a privatised state owned enterprise (North-West Cement Company Limited or NWCL) in Sri Lanka between J95M-2000. The objectives of my study were: (1) to understand the approaches used by NWCL for information systems development; (2) to understand how these approaches relate to the organisational, socio-cultural, economic and political realities of organisations in Sri Lanka; (3) to outline a theory to better understand information systems development and practice for organisations in Sri Lanka; and (4) to make recommendations which could be used to improve information systems development and practice …


A Qualitative Analysis Of The Loyalty Building Attributes Of Customer Loyalty Programs On Gaining Loyalty To Brands, Caryn Ow Jan 2001

A Qualitative Analysis Of The Loyalty Building Attributes Of Customer Loyalty Programs On Gaining Loyalty To Brands, Caryn Ow

Theses: Doctorates and Masters

A paradigm shift from mass marketing to the concentrated focus on one-to-one marketing has led to a barrage of tactical strategies to instill long-tern consumer loyalty among organisations' most valued customers. At the forefronts of these strategies are customer loyalty programs. Since the inception of the first loyalty program, AAdvantage in 1981, the marketplace has seen a proliferation of these programs across a widening range of industries. Not surprisingly, this has led to significant interest in customer loyalty programs among academics and practitioners. Despite the skepticism of academics relating to the effects of loyalty programs, many organisations have allocated a …


Downsizing : An Analysis Of Organisational Strategies And Human Resource Management Outcomes, Cecil A. Clabaugh Jan 2001

Downsizing : An Analysis Of Organisational Strategies And Human Resource Management Outcomes, Cecil A. Clabaugh

Theses: Doctorates and Masters

The objective of this research was to examine the relationship between loss and retention of key employees in downsizing organisations and organisational performance. The purpose of this was to develop an understanding of the organisational performance that results when downsizing organisations are unable to retain their key workers. The secondary objective of the research was to examine the factors that make up a downsizing organisation's employee selection process in order to determine how these factors affect loss and retention of key workers. The research was guided by a theoretical framework developed by Kozlowski et al (1993) and Thornhill and Saunders …