Business Commons^™

Microfinance Myopia: Lessons From The Mainstream, Kim Wilson

Journal of Microfinance / ESR Review

This essay attempts to remove the shades that blind the microfinance sector to the value of its customers and what its customers truly value. It proposes that the social agenda and financial health of microfinance institutions would be far more sound if we understood who our customers are, why they leave, what they really want, and the real business we are all in.

Client Information Sharing In Bolivia, Campion, Anita Campion

Journal of Microfinance / ESR Review

As the microfinance industry becomes more competitive, microfinance institutions (MFIs) increasingly seek access to credit bureaus and credit information agencies. The growing number of microfinance providers in the market results in borrowers having more access to loans, which can lead to client overindebtedness and default. By sharing client information with each other and by using credit bureau information on client history and indebtedness, MFIs facing competition can reduce their credit risk and avoid unnecessary losses. While the growing interest in credit bureaus for microfinance is global, to date, few countries have credit unions and even fewer include microfinance clients in …

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

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, April 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Committee Members -- 2001, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Export Planning And Performance: An Organizational Culture Perspective On Small Firms, Philip D. Olson, Newell Gough

New England Journal of Entrepreneurship

Sample results indicate that significant relationships exist between export planning values and practices, and between the planning practice of using advisors and export performance.

Who Moved My Cheese?, Matthew H. Roy

New England Journal of Entrepreneurship

Matthew H. Roy reviews Spencer Johnson's Who Moved My Cheese?

Ua64/2 The Western Worksheet, Wku Accounting

WKU Administration Documents

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

The Airline Quality Rating 2001, Brent D. Bowen, Dean Headley, Uno Aviation Institute

Faculty Books and Monographs

UNOAI Report 01-2

The Airline Quality Rating (AQR) was developed and first announced in early 1991 as an objective method of comparing airline quality on combined multiple performance criteria. This current report, Airline Quality Rating 2001, reflects monthly Airline Quality Rating scores for 2000. AQR scores for the calendar year 2000 are based on 15 elements that focus on airline performance areas important to air travel consumers.

The Airline Quality Rating 2001 is a summary of month-by-month quality ratings for the ten major U.S. airlines operating during 2000. Using the Airline Quality Rating system of weighted averages and monthly performance …

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Santa Clara Magazine, Volume 42 Number 4, Spring 2001, Santa Clara University

Santa Clara Magazine

3 - EL SOL SHINED IN 1968 STUDENT ELECTIONS By Adam Breen. During the 1968 campus elections, an electrical engineering student felt the student body was too apathetic, so he ran for dictator to spur interest. He could have been king, but instead had himself "assassinated " for a greater cause.

12 - DOUBLE LIVES By Susan Vogel. An economic boom in Silicon Valley created opportunities, jobs, and wealth-but those who work here often can't afford to live here. What are employees and employers doing about it?

16 - THE GLACIER PRIEST By Jeff Kunkel. Bernard Hubbard, S.J., was more …

Out On A Limb - And Thriving: Neje Interviews Robert Seliger, Robert Seliger

New England Journal of Entrepreneurship

NEJE interviews Robert Seliger, CEO of Sentillion

On The Logic Of Business Plan Composition, Jeff Trailer, Chester Wolford

New England Journal of Entrepreneurship

This article presents examples for improving the effectiveness of business plans by focusing on the logical structure of their composition.

An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson

Doctoral Dissertations

This study investigates the premise that certain types of negative information are associated with auditor switches. A data set of 305 auditor switches from 1976 to 1994, extracted from the Compustat data base (limited subscription), was analyzed using tests of proportions and nonparametric sign tests. The data set consists of negative information extracted from the switching companies' income statements (i.e., net losses or extraordinary items) or calculated from the items extracted (i.e., net income adjusted to reverse the effect of extraordinary items).

The initial results, based on tests which assumed random movement of net income, did not support the notion …

The Ethics Of Making The Body Beautiful: Lessons From Cosmetic Surgery For A Future Of Cosmetic Genetics, Sara Goering

Center for the Study of Ethics in Society Papers

This piece was originally published in the Philosophy and Public Policy Quarterly, Spring 2001 issue (from the Maryland Institute for Philosophy and Public Policy).

Acsec Update, Volume 5, Number 3 April 2001, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Information Acquisition And Investment Decisions On The Internet: An Empirical Investigation, Syed H. Akhter, Pervaiz Alam

Marketing Faculty Research and Publications

With intensifying competition, the significance of understanding customer characteristics related to information acquisition and decision making on the Internet has increased. An understanding of customer characteristics can become a crucial element in the development and implementation of marketing strategy. This paper examines the influence of some key demographic and psychological variables on information acquisition and investment decisions on the Internet, related to mutual funds. Findings indicate that product familiarity, age, and information breadth significantly influenced information acquisition. For investment decisions on the Internet, in addition to the above-mentioned variables, sex and overconfidence was also significant.

Top 10 Audit Deficiencies, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial reporting. Only a few engaged in misappropriation of assets or defalcation. The most common problem, alleged in 90% of the cases, was the auditor's failure to gather sufficient evidence. In some instances, this failure was pervasive throughout the engagement while in other instances the allegations were more specific. For example, many of the cases involved inadequate evidence in the areas …

Two Essays On Exchange -Traded Funds, Natalya Vladimir Delcoure

Doctoral Dissertations

The purpose of this study is twofold. The first objective is to conduct an empirical inquiry into the diversification benefits of exchange-traded funds. The second objective is to examine whether exchange-traded funds exhibit superior performance compared to their rival closed-end country fund and traditional index mutual fund. I document that American investors manifest their preference for WEBS as a substitute for closed-end country funds. While I find that WEBS satisfy their objective of following their home indexes better than their rival closed-end country fund, the two-factor model I employ indicates that, despite some diversification benefits, WEBS also maintain certain risk …

Fundamental Approach To Exchange Rate Modeling: Toward An Augmented Theory Of Purchasing Power Parity, Jianzhou Zhu

Doctoral Dissertations

In this dissertation, I test the homogeneity and symmetry conditions of PPP by applying the Johansen multivariate cointegration methodology to quarterly data for six countries. I perform the tests in the framework of both a traditional version and an augmented version of PPP. The results of tests on the traditional version of PPP reveal that in all cases the theoretical PPP-vector [1, 1, −1] is not contained in the cointegrating space. This finding is consistent with that of existing literature and indicates the empirical failure of the homogeneity and symmetry conditions of PPP. However, when the traditional PPP is augmented …

Rollins College Endowment Fund Pool: Evaluation And Proposed Changes [2001], Martin Bel, Alexandre Mohring, Darian Reeves, Ivette Sanchez

Crummer Truist Portfolios

No abstract provided.

Revisiting Shapero: A Taxonomy Of Entrepreneurial Typologies, Truls Erickson

New England Journal of Entrepreneurship

Entrepreneurs' cognitive and behavioral ability to align their behavior with entrepreneurial opportunities is the fundamental mechanism to entrepreneurial supply.

Cultural And Socioeconomic Determinants Of Invention: A Multicountry, Multiperiod Analysis, Moshin Habib, Joseph Coombs

New England Journal of Entrepreneurship

This article examines the influence of culture and socioeconomic variables on national invention.

Human Resource Management Issues As A Small Business Grows, Jack L. Howard

New England Journal of Entrepreneurship

This article attempts to behin to assess the issues facing small businesses, and how human resource management can be integrated as a small business grows.