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2002

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Full-Text Articles in Business

Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements Dec 2002

Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements

Faculty Articles

When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …


An Analysis Of The Role Of Regional Safe School Program Administrators, Bobbi Mattingly Dec 2002

An Analysis Of The Role Of Regional Safe School Program Administrators, Bobbi Mattingly

All-Inclusive List of Electronic Theses and Dissertations

In 1996, legislation created the Regional Safe Schools Program in Illinois. Alternative public school programs were established for disruptive or violent students who were unable or unwilling to conform themselves to the expectations of a traditional school setting. There has been limited research on alternative education administration. The purpose of this research was to study RSSP administrators to determine their leadership type, the effect of organizational culture on their leadership approach, and their beliefs and dispositions of alternative education. The problems of the study were approached from the conceptual framework of a system that interlocks alternative education, educational administration and …


The Workforce In Alternative Employment Arrangements, Elizabeth Dalton Dec 2002

The Workforce In Alternative Employment Arrangements, Elizabeth Dalton

IPED Technical Reports

No abstract provided.


A Method For Modeling Low-Probability, High- Consequence Risk Events: Vessel Traffic On The Lower Mississippi River, George Wooddell, Robert Gramling, Craig J. Forsyth Dec 2002

A Method For Modeling Low-Probability, High- Consequence Risk Events: Vessel Traffic On The Lower Mississippi River, George Wooddell, Robert Gramling, Craig J. Forsyth

The University of New Hampshire Law Review

[Excerpt] "A variety of commodities, from chlorine to corn and petroleum to passengers, are transported on the lower Mississippi River regularly. Corn, wheat and coal are the most commonly carried commodities. From a human health and safety perspective, these are relatively benign products in that a vessel accident and spill of these are not directly hazardous to people, whatever other ecological disturbances may ensue. However, over eighty million tons of petroleum products are transported on the river annually. Over a million tons of liquid natural gas traverse the river through the center of New Orleans. Additionally, over 400,000 tons of …


An Overview Of Progress In The International Regulation Of The Pharmaceutical Industry, Joan Costa-Font, Aaron Burakoff Harvard University; University Of Barcelona Dec 2002

An Overview Of Progress In The International Regulation Of The Pharmaceutical Industry, Joan Costa-Font, Aaron Burakoff Harvard University; University Of Barcelona

The University of New Hampshire Law Review

[Excerpt] “The pharmaceutical industry, a significant source of healthcare throughout the world, has several features that distinguish it from the rest of the health industry. In the last half-century, new technology, better technological know-how, and overall economic growth have led to widespread and rapid growth in the pharmaceutical sector. Advancements in pharmaceutical research and development have led to the production of drugs that can routinely combat afflictions that, only years ago, were untreatable or even fatal. Since 1970, the average share of Gross Domestic Product (GDP) on pharmaceutical goods has increased in most Organization for Economic Cooperation and Development (OECD) …


Studying Organisational Culture : Hicom India, Abinash Panda, R K Gupta Dec 2002

Studying Organisational Culture : Hicom India, Abinash Panda, R K Gupta

IIMB Management Review

A strong culture facilitates coordination and communication and distinguishes successful organisations from others. In a market characterised by continuous innovation and swift imitation, a strong and productive culture can be an important source of sustainable competitive advantage because it is difficult to imitate. Managers need to learn that where culture may matter most is in its impact on the ‘hard’ stuff, such as strategy and structure. Practitioners and academics in India and abroad have been systematically attempting to understand organisational culture. Although the study of organisational culture gathered momentum in the early 80s, researchers by and large conceptualised culture from …


Microfinance In India And The Role Of It, Rahul Bhattacharya Dec 2002

Microfinance In India And The Role Of It, Rahul Bhattacharya

IIMB Management Review

Microfinance has proved to be extremely effective as a means of improving the economic condition and empowering the rural poor through participatory credit lending schemes. In an award winning student essay, Rahul Bhattacharya explains that microfinance helps the poor in various ways, not only by improving their economic condition, but also by means of the attendant benefits that a higher income level has on factors like health, education, economic and social status of women, and the general standard of living.


V C Burman : Family Concerns, Vivek C Burman Dec 2002

V C Burman : Family Concerns, Vivek C Burman

IIMB Management Review

In an email chat with IIMB Management Review, V C Burman talked about the responsibilities of the family in family businesses, the need to professionalise and how Dabur has successfully gone about it. The vital move in tackling all the challenges that professionalisation brought in its wake, he explained, was the establishment of the Family Council. He also touched on the opportunities in the pharmaceutical and ayurvedic sectors, the initiatives Dabur has taken to help improve the quality of ayurvedic products; and its contributions towards conservation and sustainable development. Vivek C Burman, Chairman, Dabur India, is the great grandson of …


Blending Business And It Strategy : A Conceptual Model, R Ramaswamy Dec 2002

Blending Business And It Strategy : A Conceptual Model, R Ramaswamy

IIMB Management Review

In this new age of the knowledge-based economy, the search for a more dynamic and sustainable competitive advantage has led to many organisations investing substantially in IT–based tools and solutions. But in most cases these investments have not been justified by the returns. The main reason for this is the disjointed manner of framing business and IT strategies leading to the segregation of the people, process, and technology aspects of management. Moreover, the benefits are marginal if carried out over existing strategies, structures, and processes. To derive the real benefits of investments in IT and paradigms of transformation in the …


Does Nationality Affect Job Satisfaction?, Furqan Qamar, Talal Al Junaibi Dec 2002

Does Nationality Affect Job Satisfaction?, Furqan Qamar, Talal Al Junaibi

IIMB Management Review

Job satisfaction and the factors that contribute to it are well-researched phenomena. Despite this, however, theories of job satisfaction are still not well perfected. Research in the field falls into five categories based on the causes of satisfaction they seek to establish: need fulfilment models, discrepancy models, value attainment models, equity models and trait component models. The last category includes studies that investigate the relationship between job satisfaction and the cultural and ethnic background of employees. Studies in this area report contradictory findings. Furqan Qamar and Talal Al Junaibi survey the literature and find that though several studies have been …


Ethics In Business : An Overview, Rishikesha T Krishnan Dec 2002

Ethics In Business : An Overview, Rishikesha T Krishnan

IIMB Management Review

Finding a model to ensure ethical behaviour will be as elusive as the alchemists’ quest for a way of converting base metals into gold. More so, in India where the atmosphere is far from conducive to ethical behaviour. Yet, heightened public opinion and assertion by citizens’ bodies can eliminate, corruption.


Ethics For Business : Drawing On Indian Values, S K Chakraborty Dec 2002

Ethics For Business : Drawing On Indian Values, S K Chakraborty

IIMB Management Review

Prof S K Chakraborty of the Management Centre for Human Values, IIM Calcutta, and author of the Management Ethics Omnibus, shares the essence of his enquiry into the field for over two decades. To the basic question from students and managers as to what there is in ethics for them, teachers must communicate that ethics has fundamental existential payoffs. Especially in today’s fast-paced world, where patience is no longer a virtue and ‘false gospels’ such as rank ordering and corporate gladiatorism are being embraced in toto by the Indian intellectual elite, without pausing to reflect on their own tradition and …


Whither Business Ethics Teaching In India?, R C Sekhar Dec 2002

Whither Business Ethics Teaching In India?, R C Sekhar

IIMB Management Review

In his effort to analyse the state of business ethics teaching in India, R C Sekhar, Professor Emeritus, T A Pai Management Institute and author of Ethical Choices in Businesses, begins by identifying the six different segments of stakeholders involved and their differing expectations. While conceding that it is a ‘desirable but daunting task’ to establish congruence of interest between teachers, students, Indian employers, global employers, Indian society and global society, he takes the pragmatic first step of devising a strategy of teaching ethics, which would consider the interests of teachers and students.From the salient trends in Indian teaching and …


Approaches To The Teaching Of Ethics : In Conversation With S K Chakraborty And R C Sekhar, C Manohar Reddy Dec 2002

Approaches To The Teaching Of Ethics : In Conversation With S K Chakraborty And R C Sekhar, C Manohar Reddy

IIMB Management Review

Prof S K Chakraborty of IIM Calcutta and Prof R C Sekhar of the T A Pai Management Institute, Manipal took time off from the National Workshop on Teaching Business Ethics at IIMB, to discuss their perspectives on the philosophy and methodology of teaching ethics, and on human values with Prof C Manohar Reddy and Prof Mira Bakhru of IIMB. The discussion raised several issues regarding ethics education. Can ethics be taught at all to adults? What is the proof of the efficacy of ethics education? Do the participants behave more ethically after attending ethics courses? How does the ‘individual …


Teaching Ethics : The Underpinnings, Fr K Cyriac Dec 2002

Teaching Ethics : The Underpinnings, Fr K Cyriac

IIMB Management Review

Fr Cyriac, Professor of Organisational Behaviour, IIM Kozhikode, begins by questioning whether management education as it is imparted today, is sending confusing signals to well-intentioned students. Managers certainly need an ethical framework in order to function effectively and the crucial issue in business ethics revolves around the anchor base of values. While experts in the field often take pleasure in comparing different theories and approaches, what is needed in management education and practice is an honest attempt to balance means and ends, processes and products, consumption and preservation, competition and cooperation, IQ and EQ, self and society. In this framework …


Teaching Ethics Effectively, B A Prajapati Dec 2002

Teaching Ethics Effectively, B A Prajapati

IIMB Management Review

Stating his proposition pithily, B A Prajapati, Professor and Head, S K School of Business Management, North Gujarat University, enumerates the three basic areas of managerial decision-making: choices about the law, choices about economic and social issues beyond the domain of the law – the ‘people values’, and choices between self-interest and the interests of the company/its stakeholders. Business ethics is the study of how moral norms apply to these activities and goals of commercial enterprise and how the business context poses its own unique problems for the moral person who acts as an agent of this system. Exercising power …


Business Ethics : The Mindtree Perspective, S Janakiraman Dec 2002

Business Ethics : The Mindtree Perspective, S Janakiraman

IIMB Management Review

Right at its inception, says S Janakiraman, one of the co-founders of MindTree Consulting, it was realised at MindTree that implanting ethical corporate values was absolutely essential for long-term strategic success. While their mission statement — ‘Deliver business-enabling solutions and technologies by creating partnerships with our customers in a joyous environment for our people’—is the unifying force between the business and its customers, their DNA—Imagination, Action and Joy — nurtures and aligns people, and builds the emotional and psychological ecology of the organisation. Their value statement —‘We are a Caring, Learning, Achieving, Sharing and Socially responsible organisation (CLASS)’— connotes integrity …


Business And Ethics, Narender Dhand Dec 2002

Business And Ethics, Narender Dhand

IIMB Management Review

Short cuts in earning wealth and a preoccupation with business growth to the neglect of other elements, inevitably spell grief, so believes Narender Dhand, Founder, Chairman and MD of Micromatic Grinding Technologies, a company which began as a ‘modest tool room’ and now occupies a dominant position in the Indian machine tool industry. Before dealing with ‘external’ ethics, Dhand believes in putting his own house in order. At the foundation of the core values of MGT is the commitment to ethical business practices with a people focus. The MGT culture is operationalised in their scrupulously honest dealings with the authorities, …


Business Ethics : The Indian Reality, Rajneesh Krishna, Atul Tandan Dec 2002

Business Ethics : The Indian Reality, Rajneesh Krishna, Atul Tandan

IIMB Management Review

Business ethics in an organisation originates from an interplay of its structure and culture, the compulsions of its business category and the culture of the societal system surrounding it. In India, business ethics have evolved from the origins of industry in the last quarter of the 19th century, through its consolidation during the British Raj based on the values of the European Renaissance: individualism, equality, democracy, liberalism and centrality of work. The Western industrial organisation was implanted in India, where the dominant values were holism (performance of group over individual), hierarchy and continuity. Work was not a tool to realise …


Ethics And The ‘Other’, Dipankar Gupta Dec 2002

Ethics And The ‘Other’, Dipankar Gupta

IIMB Management Review

What stops top management from embracing business ethics systems, according to Dipankar Gupta, Professor, JNU and Consultant to KPMG, is the lack of clarity on the subject. All too often, business ethics is equated with religion, spiritualism, or philanthropy. In reality, ethics is a practical approach towards attaining goals in an environment that involves other people. Every right thinking executive would like to function in an environment where norms are explicit and elaborate. The institution of norms, business principles, codes of conduct, mission and vision statements is a call to business ethics and when instituted in a dialogic process the …


Corporate Governance And Ethics, Samir K Barua Dec 2002

Corporate Governance And Ethics, Samir K Barua

IIMB Management Review

Will a model ever be found that would guarantee ethical corporate behaviour? Samir Barua, Professor, IIM Ahmedabad, traces the efforts of governments worldwide, including the setting up of the Treadway Commission (USA), the Cadbury Committee (UK), the King Committee (South Africa) and the National Task Force on Corporate Governance (India) in the last decade and a half, to ensure corporate governance. The improvements in the 90s in the accounting and reporting standards, the regulatory and supervision framework, the composition and functioning of boards and the apparent efficiency of the capital markets led to a sense of complacency that at last …


Tackling Corruption And Promoting Accountability, Jayaprakash Narayan Dec 2002

Tackling Corruption And Promoting Accountability, Jayaprakash Narayan

IIMB Management Review

Ethics in public life in India has to take cognisance of the issues of corruption, lack of transparency and accountability. Dr Jayaprakash Narayan, National Coordinator of the Lok Satta movement holds that enlightened public opinion and informed and collective citizen assertion are the basis of a successful fight against corruption. The specific strategies he suggests are: comprehensive electoral reforms to make election funding transparent and accountable, to curb criminalisation and polling irregularities, and to ensure that honesty and survival in public office are compatible; empowerment of local governments and stakeholders in a way that there are clear links between citizens’ …


View From The Gallery, Geetha Mehra Dec 2002

View From The Gallery, Geetha Mehra

IIMB Management Review

To develop a successful business in art, one has to rely a lot on intuition. Unlike other businesses, there is no data available, no rules to go by, and the product itself is, in a sense, intangible. Each work of art is unique, with a unique value. Stepping into this arena in the mid 80s, intrepid artrepreneur Geetha Mehra set up the Sakshi Gallery in Chennai to provide a space for Indian artists to exhibit their work to the public, and to further the cause of contemporary art in India. Learning and growing in the business, Ms Mehra went from …


Entrepreneurship: The Social Science View Edited By Richard Swedberg, Oxford University Press, 2000, Pp 403. Price: Rs 545, Puneet Arora Dec 2002

Entrepreneurship: The Social Science View Edited By Richard Swedberg, Oxford University Press, 2000, Pp 403. Price: Rs 545, Puneet Arora

IIMB Management Review

Entrepreneurship: A Social Science View explores entrepreneurship through social, cultural, organizational, and economic perspectives. The essays challenge the belief that entrepreneurship flourishes only under favorable conditions, with Gerschenkron’s theory of substitution showing how societies can compensate for missing elements. Rose Kanter highlights the role of organizational culture in fostering innovation through idea generation, support, implementation, and diffusion. Ronald Burt emphasizes social capital and networks as valuable entrepreneurial resources. Other contributors examine culture, ethnicity, industrial networks, market timing, and public policy. Overall, the book demonstrates that entrepreneurship is deeply influenced by social structures and relationships, making it a rich interdisciplinary field.


Small Groups As Complex Systems: Formation, Coordination, Development, And Adaptation By Holly Arrow, Joseph E Mcgrath And Jennifer L Berdahl, Sage Publications, New Delhi, 2000, Pp 336, Price: $ 69.95 (Cloth); $ 31.95 (Paper)., Ravindra Singh Bangari Dec 2002

Small Groups As Complex Systems: Formation, Coordination, Development, And Adaptation By Holly Arrow, Joseph E Mcgrath And Jennifer L Berdahl, Sage Publications, New Delhi, 2000, Pp 336, Price: $ 69.95 (Cloth); $ 31.95 (Paper)., Ravindra Singh Bangari

IIMB Management Review

Small Groups as Complex Systems presents a theory of small groups as adaptive, dynamic, and complex systems rather than collections of independent individuals. Drawing on systems, dynamical, and complexity theories, Arrow, McGrath, and Berdahl argue that group behaviour emerges through interactions among members, tasks, tools, and contexts. The book examines group formation, operation, adaptation, and transformation, while proposing new research methods such as experimental simulations, comparative field studies, and computational modelling. Challenging traditional positivist approaches, it advocates a broader understanding of causation, context, and change. The work lays a foundation for future research on group dynamics and organizational behaviour.


Business On The Net : An Introduction To The ‘Whats‘ And ‘Hows‘ Of E-Commerce By Kamlesh N Agarwala, Amit Lal And Deeksha Agarwala, Macmillan India, 2000, Pp 227, Price: Rs 198., Sudha K Rajagopal Dec 2002

Business On The Net : An Introduction To The ‘Whats‘ And ‘Hows‘ Of E-Commerce By Kamlesh N Agarwala, Amit Lal And Deeksha Agarwala, Macmillan India, 2000, Pp 227, Price: Rs 198., Sudha K Rajagopal

IIMB Management Review

Business on the Net: An Introduction to the ‘Whats’ and ‘Hows’ of E-commerce provides a clear and accessible overview of the Internet and its role in electronic commerce. The authors explain the evolution of e-commerce from Electronic Data Interchange (EDI) and electronic funds transfer systems to modern online business practices. The book details key concepts such as security, encryption, online transactions, customer acquisition, and global market reach. While technically comprehensive and supported by a useful glossary, it offers limited discussion of business models and market projections. Overall, it serves as a practical introductory guide for students and readers seeking to …


Change Management: A Guide To Effective Implementation By Robert A Paton And James Mccalman, 2001, Response Books, New Delhi, Pp 280, Price: Rs 450, Devi Akella Dec 2002

Change Management: A Guide To Effective Implementation By Robert A Paton And James Mccalman, 2001, Response Books, New Delhi, Pp 280, Price: Rs 450, Devi Akella

IIMB Management Review

Change Management: A Guide to Effective Implementation examines how organizations can respond effectively to rapid technological, market, and competitive changes. Paton and McCalman present practical models and strategies for managing organizational transformation, emphasizing the integration of technological, structural, and people-oriented solutions. The book discusses environmental analysis, systems approaches, project management, intervention strategies, and the role of managers and change agents in facilitating change. It also explores the concept of the learning organization as a framework for continuous adaptation and improvement. Supported by real-life case studies, the book serves as a practical guide for managers, consultants, and management educators.


Textile And Fashion: Challenges And Strategies For The Industry Edited By V L Mote, Tata Mcgraw Hill, 2000, Pp 159., Atanu Ghosh Dec 2002

Textile And Fashion: Challenges And Strategies For The Industry Edited By V L Mote, Tata Mcgraw Hill, 2000, Pp 159., Atanu Ghosh

IIMB Management Review

Textile and Fashion: Challenges and Strategies for the Industry examines the challenges and opportunities facing India’s textile and garment sectors in the post-Multifibre Arrangement (MFA) and WTO era. Based on expert seminar papers, the book emphasizes the need for global competitiveness through customer focus, product innovation, technology upgrading, workforce skill development, and efficient supply chain management. Contributors discuss retail transformation, buyer power, quality management, human resource development, and international trade policies. The book advocates collaborative leadership, strategic planning, and stronger industry partnerships to overcome global competition and achieve sustainable growth, profitability, and long-term success in the new millennium.


Technical Communicators Beware: The Next Generation Of High-Tech Recruiting Methods, Roger Munger Dec 2002

Technical Communicators Beware: The Next Generation Of High-Tech Recruiting Methods, Roger Munger

English Literature Faculty Publications and Presentations

This article presents an overview of how the internet has changed the way employers advertise vacancies and the way technical communicators search and apply for these openings. First, I explore the evolution of how employers have used the internet as a tool for identifying the best candidate for the job. Next, I review seven specific online recruiting strategies used by employers today. Finally, I describe major mistakes made by online job seekers and offer advice on how best to avoid or minimize these blunders. Included is a list of useful job search resources for technical communicators.