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2002

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Articles 1351 - 1380 of 1468

Full-Text Articles in Business

Tax Practice Guides And Checklists 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Tax Practice Guides And Checklists 2002, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 6, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 6, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2002, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2002

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2002, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Attest Documentation : (Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, Aicpa Professional Standards, Vol. 1, At Secs. 101-701); Statement On Standards For Attestation Engagements 11, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Attest Documentation : (Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, Aicpa Professional Standards, Vol. 1, At Secs. 101-701); Statement On Standards For Attestation Engagements 11, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Firm Transparency And The Costs Of Going Public, James S. Ang, James C. Brau Jan 2002

Firm Transparency And The Costs Of Going Public, James S. Ang, James C. Brau

Faculty Publications

We demonstrate that firms that are more transparent pay less, in all components of issuance costs, to go public.We employ a sample of 334 previous leveraged buyouts and a characteristic-matched control sample to test the hypothesis that greater firm transparency before the issue decreases the flotation costs of the initial public offering. These flotation costs are divided into initial underpricing, underwriter discount, administrative expenses, and the overallotment option required to take the firm public. Our results provide further evidence of the asymmetric information hypothesis as it applies to initial public offerings.


Single Audits - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2002

Single Audits - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Cpa Eldercare Services - 2002; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team; American Institute Of Certified Public Accountants. Eldercare Services Task Force Jan 2002

Cpa Eldercare Services - 2002; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team; American Institute Of Certified Public Accountants. Eldercare Services Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, September 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West Jan 2002

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, September 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2002

Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2002

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


E-Business Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2002

E-Business Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


High-Technology Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2002

High-Technology Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2002

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 2002

Audits Of Airlines With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Lmx And Subordinate Performance: The Moderating Effects Of Task Characteristics, Kenneth Dunegan, Mary Uhl-Bien, Dennis Duchon Jan 2002

Lmx And Subordinate Performance: The Moderating Effects Of Task Characteristics, Kenneth Dunegan, Mary Uhl-Bien, Dennis Duchon

Department of Management: Faculty Publications

Role conflict, role ambiguity, and intrinsic task satisfaction are found to moderate the relationship between leader–member exchange (LMX) and subordinate performance. Data from a field study of 146 supervisor–subordinate dyads indicate low conflict, high ambiguity, and high intrinsic satisfaction enhance the link between LMX and performance. Neutralizing effects are found when ambiguity and intrinsic satisfaction are low. High conflict appears to have a constraining effect, whereby the connection between LMX and performance is reduced but not neutralized. Results from the study call attention to the theoretical and practical benefits of examining the LMX/performance link from a contingency perspective, and offer …


What A Mess! Participation As A Simple Managerial Rule To “Complexify” Organizations, Donde Ashmos Plowman, Dennis Duchon, Reuben R. Mcdaniel Jr., John W. Huonker Jan 2002

What A Mess! Participation As A Simple Managerial Rule To “Complexify” Organizations, Donde Ashmos Plowman, Dennis Duchon, Reuben R. Mcdaniel Jr., John W. Huonker

Department of Management: Faculty Publications

This paper adopts a view of organizations as complex adaptive systems and makes a case for making organizations more complex internally through the use of a fairly simple managerial rule—using participative decision making. Participation in decision making enhances connectivity in organizations, which in turn, gives the organization the opportunity to self-organize and co-evolve in more effective ways than when there is minimal connectivity (i.e., autocracy). The paper uses a specific body of research to support the arguments about why participation can benefit the practice of management in modern organizations.


Impact Of Transformational Leadership On Follower Development And Performance: A Field Experiment, Taly Dvir, Dov Eden, Bruce Avolio, Boas Shamir Jan 2002

Impact Of Transformational Leadership On Follower Development And Performance: A Field Experiment, Taly Dvir, Dov Eden, Bruce Avolio, Boas Shamir

Department of Management: Faculty Publications

In a longitudinal, randomized field experiment, we tested the impact of transformational leadership, enhanced hy training, on follower development and performance. Experimental group leaders received transformational leadership training, and control group leaders, eclectic leadership training. The sample included 54 military leaders, their 90 direct followers, and 724 indirect followers. Results indicated the leaders in the experimental group had a more positive impact on direct followers' development and on indirect followers' performance than did the leaders in the control group.


Valuing The Arts: A Contingent Valuation Approach, Eric Thompson, Mark Berger, Glenn Blomquist, Steven Allen Jan 2002

Valuing The Arts: A Contingent Valuation Approach, Eric Thompson, Mark Berger, Glenn Blomquist, Steven Allen

College of Business: Faculty Publications

Government funding of the arts has received considerable attention in the United States in recent years. Efforts to cut funding to the National Endowment for the Arts and declining budgets for state arts agencies have raised questions about how much individuals value the arts. This paper applies the contingent valuation method to assess this value, using surveys of random households and of arts patrons. Our analysis estimated a mean willingness to pay (WTP) among all Kentucky households from $6 to $27, depending on the estimation technique used and on whether the scenario discussed is to increase arts performances by 25 …


Government Initiative In The Policy And Practice Of Sport For All In Malaysia, Phaik Lin Khoo Jan 2002

Government Initiative In The Policy And Practice Of Sport For All In Malaysia, Phaik Lin Khoo

Student Works (2000-2009)

This study explores the national initiative in the practise of sport for all from its inception in Malaysia until the year 2000. Background information of the sport scene in the country including the history of sport in the country and the importance of sport in the national agenda are discussed. The promulgation of the National Sports Policy in 1988 is evidence that the government secs sport playing an important part in Malaysian society. Three out of four of the policy objectives are related to sport for all. The methods of investigation in this study include documentary evidence and personal interviews. …


The Bite Could Be Out Of Noncompete Clauses, Porcher L. Taylor Iii Jan 2002

The Bite Could Be Out Of Noncompete Clauses, Porcher L. Taylor Iii

School of Professional and Continuing Studies Faculty Publications

While Virginia is generally a pro-business state, the courts do not favor employee noncompete agreements because they are restraints of trade.


A Metropolitan Transaction-Based Commercial Price Index: A Time-Varying Parameter Approach, Henry J. Munneke, Barrett A. Slade Jan 2002

A Metropolitan Transaction-Based Commercial Price Index: A Time-Varying Parameter Approach, Henry J. Munneke, Barrett A. Slade

Faculty Publications

This study examines the usefulness of time-varying parameter techniques for constructing reliable transaction-based commercial price indices for metropolitan areas. Time-varying parameter techniques allow the implicit prices of differing quality characteristics to vary intertemporally, overcoming the potential bias imposed by holding implicit prices fixed and simply interpreting time dummy variables as in a conventional hedonic approach. This paper empirically investigates three time-varying parameter methods (Chained, Laspeyres, and Paasche) and considers the potential for sample selection bias. Precision measures are constructed to examine the reliability of the respective indices.


Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood Jan 2002

Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood

LSU Doctoral Dissertations

Unique to survival analysis of veterinary clinical data is classification of observations from euthanized animals. The first study highlighted limitations of Kaplan-Meier product limit analysis (KM) of veterinary clinical data. Three data sets with different outcome proportions (alive, lost-to-follow-up, dead due to disease, dead due to other, euthanized due to disease, euthanized due to other) were used. Different classifications of observations from euthanized animals caused inconsistent conclusions of significant differences between strata within data sets. At times, ranking of median survival time estimates for strata was reversed. The KM was found inappropriate to evaluate observations from euthanized animals. This finding, …


Hemispheric Integration And The Politics Of Regionalism: The Free Trade Area Of The Americas (Ftaa), Christopher M. Bruner Jan 2002

Hemispheric Integration And The Politics Of Regionalism: The Free Trade Area Of The Americas (Ftaa), Christopher M. Bruner

Scholarly Works

This article examines negotiations toward a Free Trade Area of the Americas (FTAA). It seeks to discern what key negotiating parties want out of such an agreement, and the means through which they have sought to achieve their disparate goals.

The United States and Brazil, in particular, have employed complex negotiating strategies in order to gain theupper hand - strategies prompted by a variety of economic and political dynamics at domestic andsubregional levels. These dynamics include the significant pressure exerted on U.S. policy-makers by constituent groups sensitive to globalization's impact on labor and the environment, as well as the challenge …


The Response To Left-Wing Radicalism In Portland, Oregon, From 1917 To 1941, Andrew Nils Bryans Jan 2002

The Response To Left-Wing Radicalism In Portland, Oregon, From 1917 To 1941, Andrew Nils Bryans

Dissertations and Theses

In the early twentieth century industrial, political, and social conflicts occurred throughout the United States during a period of rapid industrialization and modernization. Examples of these disputes, such as labor strikes and political struggles, have frequently been the subjects of scholarly investigations. Yet certain aspects of these conflicts remain relatively unknown, particularly on the community and local levels. The purpose of the present study was to explore and provide the context for a better understanding of the motives behind the responses of antiradicals to left-wing radicalism. What were some of the social, cultural, and economic motivations of local antiradicals in …


Public Perceptions Of The Midwest’S Pavements: Policies And Thresholds, David Kuemmel, Richard Robinson, Ronald C. Sonntag, Robert J. Griffin, James K. Giese Jan 2002

Public Perceptions Of The Midwest’S Pavements: Policies And Thresholds, David Kuemmel, Richard Robinson, Ronald C. Sonntag, Robert J. Griffin, James K. Giese

Marketing Faculty Research and Publications

A 5-year, pooled fund study with the Iowa, Minnesota, and Wisconsin departments of transportation assessed the public's perceptions of pavement improvement strategies and developed thresholds of satisfaction using the departments' physical indices, such as pavement ride and condition on rural, two-lane highways in the states. Approximately 3,600 drivers in the three states were involved in the three phases of the project, which included 18 focus groups, 400 statewide surveys in each state, and 2,300 targeted surveys across the three states. A multidisciplinary team from Marquette University and a mass media survey lab conducted the studies. A summary of focus group …


Rebuilding For Success: Using Failure To Succeed In The Workplace, Deborah A. Verderosa Jan 2002

Rebuilding For Success: Using Failure To Succeed In The Workplace, Deborah A. Verderosa

Seton Hall University Dissertations and Theses (ETDs)

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When Do Rewards Have Enhancement Effects? An Availability Valence Approach, Brian C. Tietje Jan 2002

When Do Rewards Have Enhancement Effects? An Availability Valence Approach, Brian C. Tietje

Marketing

It is commonly argued that although rewards induce behaviors, they undermine attitudes and motivation for subsequent action. This perspective has been applied in a consumer setting to suggest that sales promotions such as coupons will undermine consumer brand evaluations and brand loyalty. Instead of focusing on the undermining effects of promotional rewards, this research applies the availability valence hypothesis (Tybout, Sternthal, & Calder, 1983) to predict and explain when rewards will enhance recipient response. Two experiments demonstrate that an immediate reward from a product-related source enhances product evaluations by making favorable information more accessible than unfavorable information. Promotions enhance the …


Support For Computer Users: Concept Development And Measurement, Mary Helen Fagan, Barbara Ross Wooldridge, Stern Neill Jan 2002

Support For Computer Users: Concept Development And Measurement, Mary Helen Fagan, Barbara Ross Wooldridge, Stern Neill

Marketing

This study explores how support for computer users can be conceptualized and measured in information systems research. A number of studies have proposed that support for computer users plays an important role in the acceptance and utilization of information technology applications. In these studies, the support concept has been conceptualized in a variety of ways, and the findings have often not been as hypothesized. The paper provides a conceptual framework for understanding support for computer users, and then describes the development of an instrument to measure support for computer users in a business school lab environment. The paper should help …


The Role Of Outdoor Recreation In Family Enrichment, Patti A. Freeman, Ramon B. Zabriskie Jan 2002

The Role Of Outdoor Recreation In Family Enrichment, Patti A. Freeman, Ramon B. Zabriskie

Faculty Publications

The family is the fundamental unit in society and perhaps the oldest and most important of all human institutions. Several studies have indicated a positive correlation between strong, successful families and family participation in outdoor recreational activities. This paper addresses the role of structured outdoor recreation programming in family enrichment. Findings from two studies based in the United States are presented: one on the effect of a one–day family outdoor adventure program on parental and child perceptions of family functioning and the other from a qualitative inquiry into the meaning of family residential camping experiences. The first study collected both …


Tabulation Of Cpas As Of August 1, 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Tabulation Of Cpas As Of August 1, 2002, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.