Business Commons^™

Furniture Manufacturing And Marketing: Eight Strategic Issues For The 21st Century, Steven H. Bullard, C. D. West

Faculty Publications

“Take change by the hand, or it will take you by the throat.” Attributed to Winston Churchill, this brief sentence emphasizes the need to understand and embrace change in general. What important “changes” will impact furniture production and marketing in the 21st century? And what can furniture manufacturers and marketers do to “take change by the hand” today and in the future?

Omnibus Statement On Auditing Standards--2002; Statement On Auditing Standards, 098, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control Standards, AICPA, Professional Standards, vol. 1, AU sec. 161.02 and.03; amendment to SAS No. 47, Audit Risk and Materiality in Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec. 312.34-.41; amendment to SAS No. 70, Service Organizations, AICPA, Professional Standards, vol. 1, AU sec. 324, and rescindment of Interpretation No. 6, "Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in …

Auditor Industry Specialization And Fraudulent Financial Reporting; Discussant’S Response: “Auditor Industry Specialization And Fraudulent Financial Reporting”, Joseph V. Carcello, Albert L. Nagy, Audrey A. Gramling

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Impact Of Fraud Risk Assessments And A Standard Audit Program On The Planning Of Fraud Detection Plans (Abstract); Discussant Comments On “The Impact Of Fraud Risk Assessments And A Standard Audit Program On Fraud Detection Plans”, Stephen K. Asare, Arnie Wright, Karla M. Johnstone

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Detecting Financial Statement Fraud: Proposed Sas 82 Revision, Dacid L. Landsittel

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Audit Policy Implications Of Academic Research On Fraudulent Financial Reporting; Comments On Academic Research And Auditors’ Detection Of Fraudulent Financial Reporting: Audit Policy Implications, T. Jeffrey Wilks, Mark F. Zimbelman, Selvoy J. Boyer, William F. Messier Jr.

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Deductive Method Of Fraud Detection; Discussant Comments For The Deductive Method Of Fraud Detection, Conan C. Albrecht, W. Steve Albrecht, J. Gregory Dunn1

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Proceedings Of The 2002 Auditing Symposium Xvi: Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, James A. Heintz, University Of Kansas. School Of Business, Deloitte & Touche

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Financial Statement Fraud - Today’S Challenge, John Fogarty

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

A Comparison Of Auctions And Multilateral Negotiations, Charles J. Thomas, Bart J. Wilson

Economics Faculty Articles and Research

We compare first-price auctions to an exchange process that we term 'multilateral negotiations.' In multilateral negotiations, a buyer solicits price offers for a homogeneous product from sellers with privately known costs, and then plays the sellers off one another to obtain additional price concessions. Using the experimental method, we find that with four sellers, transaction prices are statistically indistinguishable in the two institutions, but with two sellers, prices are higher in multilateral negotiations than in first-price auctions. The institutions are equally efficient with two sellers, but multilateral negotiations are slightly more efficient with four sellers.

National Sources Of Leadership In 3g M-Business Applications: A Framework And Evidence From Three Global Regions, Mark Lehrer, Nikhilesh Dholakia, Nir Kshetri

College of Business Faculty Publications

Countries such as Finland and Sweden have exhibited long-established patterns of leadership in mobile telecommunications in general, while Japan's NTT DoCoMo represents an early national-level exemplar of a major m-commerce business system. The task of identifying and profiling the types of national leadership patterns likely to prevail in 3G wireless networks of Europe, Asia, and elsewhere, however, is a challenging one. This is because new technological and other forces are coming into play in the post-GSM world. In this paper, we present a framework and some evidence to show the potential national leadership patterns in 3G mbusiness applications in Asia-Pacific, …

Annual Report 2001-2002, Imsa Fund

IMSA Fund Reports

In just over a decade and a half, the Illinois Mathematics and Science Academy*(IMSA) has become one of the premier institutions of its kind in our state, nation and world.

By any and all measures, IMSA is an unqualified success...a winner that works...a powerful model of what is possible when government, education, and the private sector come together to address important needs and challenges - in this case to develop talent and stimulate excellence in teaching and learning in mathematics, science and technology.

Much of IMSA's success to date has been made possible by the generous support of our investors, …

Fall 2002 Nebraska Business

College of Business: Trade Publications

Fall 2002 Nebraska Business

Morehead State Eagle Tennis 2002, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 2002 official media guide of the Morehead State University tennis team.

2002 Morehead State University Eagle Baseball, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 2002 official media guide of the Morehead State University baseball team.

Morehead State University 2002 Eagle Football, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 2002 official media guide of the Morehead State University football team.

2001-2002 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2001-2002 Financial Summary of Morehead State University.

Effective Best Practices For School Boards: Linking Local Governance With Student Academic Success, Christine Thurlow Brenner, Gary L. Sullivan, Elizabeth Dalton

IPED Technical Reports

No abstract provided.

Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed

Accounting Faculty Publications

The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.

Practice Alert 2002-3: Reauditing Financial Statements, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

United States Gaap Versus International Accounting Standards: Convergence Or Divergence. Evidence From Form 20-F, Kendra Jo Huff

Theses and Dissertations - UTB/UTPA

Numerous accounting standards and practices affect the financial statements analyzed by investors and creditors thus bringing into question the comparability of such statements. Firms operating internationally often apply accounting methods and practices accepted by other global firms and investors. Comparability increases, or harmonization occurs, as firms converge toward a few accepted methods or when the number of methods applied decrease. This study analyzes the comparability of profits based on U.S. principles versus International Accounting Standards and other foreign accounting principles. The data for the analysis consisted of the reconciliation items and profits reported in Form 20-F filed by foreign corporations …

Biennium Report: Services 2001-2002 / 2000-2001, Houston Academy Of Medicine-Texas Medical Center Library

Annual Reports: 1943 - Present

The file contains the annual report for the library from 2000-2002.

Microfinance And Households Coping With Hiv/Aids In Zimbabwe: An Exploratory Study, Horizons Program

HIV and AIDS

The widespread prevalence of HIV/AIDS in sub-Saharan Africa adversely affects millions of households. In recent years, microfinance has been proposed as a strategy to help the households of microentrepreneurs respond to the negative economic impacts of HIV/AIDS. This attention to the potential role of microfinance builds upon earlier research that shows that microfinance institutions (MFIs) that charge commercial rates of interest and use sound business practices can become operationally self-sustainable and help improve the lives of the poor and vulnerable nonpoor. This type of MFI generally offers small loans, often combined with savings services. An MFI may also offer business …

The Sustainability Of Sustainable Consumption, Paddy Dolan

Articles

This article examines the limitations of the concept of sustainable consumption in terms of the inadequate attention given to the social, cultural and historical contextualization of consumption. I argue that Macromarketing should adopt modes of inquiry that more fully engage with this contextualization. The implicit assumptions of ‘sustainable consumption’ center on the rational individual and his or her needs and wants, and neglect the significance of consumption practices as embodying the relations between individuals. Acts of consumption are not in opposition to, and prior to, macro structures and processes, they are macro processes at work. Consumer practices are cultural and …

Brief 11: Partnering For Accountability: The Role Of The Chief Financial Officer At An Academic Institution, New England Resource Center For Higher Education, University Of Massachusetts Boston

New England Resource Center for Higher Education Publications

There is rarely a perception in colleges and universities that everyone owns the financial plan. Deans, department chairs, and division heads are most concerned with their own budgets, rather than the aggregate. Mythologies about how the academic and financial sides of the house operate create artificial divisions and compromise the development of shared responsibility. Driven by myth, each side tends to view the other as a threat to its values and priorities. These views often stereotype the other in ways that become self-fulfilling prophesies. For example, Chief Financial Officers (CFOs) believe that academics are inefficient and that CFOs, with their …

Business Valuation In Bankruptcy : A Nonhauthoritative Guide; Consulting Services Practice Aid, 02-1, Grant W. Newton, Paul N. Shields, James F. Hart

Newsletters

No abstract provided.

The Established And Potential Mediating Variables In The Child's Understanding Of Advertising Intent: Towards A Research Agenda, Margaret-Anne Lawlor, Andrea Prothero

Articles

This paper aims to explore in detail the issue of advertising intent, with particular reference to the child. The literature review examines the importance of age, and cognitive and social development in this field, and considers whether or not children can distinguish between television programming and advertising. What the literature review illustrates is that research studies thus far have conflicting viewpoints on these areas. Within the research to date, there are also a number of important issues which do not seem to be addressed. Most notably, there is little research which considers the impact of advertising upon children, from the …

Iontas.Com: Marketing A Software Product, Gerry Mortimer

Case studies

The year 2001 was a momentous one for most companies in the IT sector with dramatic drops in both profit and market sentiment. Few businesses in the sector were immune to the upheaval. Fortunes had been lost, at least on paper, and many dot.com businesses had folded. While telecoms businesses had been the hardest hit among established concerns, the gloom was widespread.

Focusing On Logistics To Improve Customer Service: The Case Of Transnational Optical, Mary Wilcox

Case studies

Siobhan Ward, Supply Chain Director for Transnational Optical in Ireland, considered what the plant management team had to achieve. The team had decided that decisive action was needed to increase control of the supply chain with a view to improving customer service and removing ‘noise’ from the system.

Stuart Crystal, Gerry Mortimer

Case studies

In August 1995 the crystal manufacturing firm of Stuart and Sons was purchased by Waterford Wedgewood plc. The company, which had been family owned since its inception, had not been profitable for some years. After the takeover the initial focus was on operational issues. Those took longer to resolve than had been anticipated.