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2002

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Articles 961 - 990 of 1468

Full-Text Articles in Business

Members In Business And Industry, January 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Members In Business And Industry, January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine Jan 2002

Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine

Accounting Historians Journal

Since its inception the Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …

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Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel Jan 2002

Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel

Accounting Historians Journal

This paper examines detailed historical material drawn from primary sources to explore the role of accounting practices in the functioning of several key stages of the redistributive economy of the Middle Kingdom, ancient Egypt. First, the paper attends to the role of accounting in securing a regular flow of commodities to the state, in the form of taxation in kind. The historical material suggests clearly that accounting practices played a crucial role in levying and collecting precise tax liabilities, and in monitoring the storing of commodities in state granaries and storehouses. The second level of analysis is concerned with the …

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Cpa Client Bulletin, January 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Cpa Client Bulletin, January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.

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Members In Large Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Members In Large Public Accounting Firms, January 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Exam Alert, January/February 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Cpa Exam Alert, January/February 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians Jan 2002

Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Cpa Letter, 2002, American Institute Of Certified Public Accountants Jan 2002

Cpa Letter, 2002, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Practice Alert 2002-1:Communications With The Securities And Exchange Commission, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2002

Practice Alert 2002-1:Communications With The Securities And Exchange Commission, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

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Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2002

Practice Alert 2002-2: Use Of Specialists, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

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Members In Internal Audit, January 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

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

Newsletters

No abstract provided.

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Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants Jan 2002

Accounting Trends And Techniques, 56th Annual Survey, 2002 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.

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Analyzing Behavior Patterns Of Internet Consumers Through Database Integration, Sally Rao, Jeretta Horn Nord, G. Daryl Nord Jan 2002

Analyzing Behavior Patterns Of Internet Consumers Through Database Integration, Sally Rao, Jeretta Horn Nord, G. Daryl Nord

Journal of International Information Management

A question facing contemporary entrepreneurs is: How can Electronic Commerce be used to exploit business opportunities now available through highly efficient electronic markets? This study aims to answer that question. Although the Internet is increasingly being adopted to market products and services, little academic attention has been paid to its linkages with database technology. This research used focus groups and convergent interviews to develop a framework illustrating how firms use the Internet and database technology for strategic advantage. Results revealed that integration of Internet and database marketing enhances the effectiveness of EC's potential, offering such benefits as increased accuracy and …

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Does The Internet Improve Business? An Empirical Inquiry Into The Perceived Strategic Value And Contribution Of The Internet, Chang E. Koh, Hyonsong Chong Jan 2002

Does The Internet Improve Business? An Empirical Inquiry Into The Perceived Strategic Value And Contribution Of The Internet, Chang E. Koh, Hyonsong Chong

Journal of International Information Management

The Internet has become an indispensable tool for business. While it is generally presumed that the Internet can provide a competitive edge over competition, no substantive empirical evidence linking the Internet to organizational performance has been presented. This study empirically tests the connection between the use of the Internet and the perceived strategic importance of the Internet and its contribution to business using LISREL confirmatory factor analysis. The findings of this study suggest that management's strategic emphasis on the Internet affect the diffusion of Internet technology in an organization and these two factors collectively improve business performance.

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Using The Sayre Model To Analyze Internet Privacy, Richard V. Mccarthy, Jay E. Aronson Jan 2002

Using The Sayre Model To Analyze Internet Privacy, Richard V. Mccarthy, Jay E. Aronson

Journal of International Information Management

The Internet continues to evolve as a transportal of electronic commerce. It has penetrated into every facet of organizational life, from the ordering of commodity goods to providing a means to speed the recording and payment of federal income taxes. Internet usage continues to expand rapidly, surfacing issues in its wake that must be managed in order for it to ensure that it is viable as a long-term strategic tool for government and industry. To bridge the legal gap that has emerged as a result of the dynamic growth of the Internet, the United States Congress has acted to begin …

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Implementing Enterprise Resource Planning Systems: A Study Of Benefits And Concerns, Y Helio Yang, Nikhil Varaiya, Sherry A. Irwin Jan 2002

Implementing Enterprise Resource Planning Systems: A Study Of Benefits And Concerns, Y Helio Yang, Nikhil Varaiya, Sherry A. Irwin

Journal of International Information Management

In the 1990's information technology and business process re-engtneermg have combined to provide organizations a competitive advantage. Enterprise Resource Planning (ERP) systems were particularly considered examples representing such development. This paper reports the results of a survey on ERF implementation to explore its benefits and concerns. Our results show companies can expect more intrafirm benefits, such as reduced inventory, improved quality, and shortened cycle time, than interfirm benefits from current ERP technology. Existing ERP technology is not yet capable of handling the complexity of the whole supply chain. More supplier relationship management functionalities need to be integrated. Our results also …

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Jad Can Get Better, Evan W. Duggan, Cherian S. Thachenkary Jan 2002

Jad Can Get Better, Evan W. Duggan, Cherian S. Thachenkary

Journal of International Information Management

Interviewing and other conventional approaches failed to produce the user-developer understanding required to establish high-quality systems requirements for software development. .Joint Application Development (JAD) was introduced in the late 1970s, and has been widely used to alleviate this problem. But JAD s success has been critically dependent on the excellence of facilitation to deflect many of the relational problems that are typically experienced with the freely interacting group structure used to conduct JAD sessions. While the use of JAD is pervasive, excellent facilitators are scarce, which hampers or even precludes some JAD efforts. In this article we recommend a solution …

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Community Banking In The E-Business Era, Peter Southard, Keng Siau Jan 2002

Community Banking In The E-Business Era, Peter Southard, Keng Siau

Journal of International Information Management

This paper reviews how existing and potential uses of Internet technology can generate a competitive advantage for rural community banks. To do so, it offers a framework for analyzing Internet technology investment decisions. Organizations in this segment of the banking industry are often more removed from centers of technology and have traditionally been more conservative in their approaches to information technology (among other things). Banking Associations have developed in the U.S., such as the Independent Bankers Association, to try and help community banks coordinate marketing, legislative, and other issues that they have in common. The use of Internet technology can …

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Computer-Supported Collaborative Learning Performance And Satisfaction: A Muiti-Stage Study, Ta-Tao Chuang, Michael Bernard, Shahid I. Ali Jan 2002

Computer-Supported Collaborative Learning Performance And Satisfaction: A Muiti-Stage Study, Ta-Tao Chuang, Michael Bernard, Shahid I. Ali

Journal of International Information Management

Research in computer-supported cooperative learning provides evidence that collaborative technology can enhance learning performance and increase affective experiences in the context of cooperative learning. Most studies, however, have examined the learning performance only during the middle and end of the process. It is not clear how information technology continuously facilitates and improves student performance and learning experience over time. By employing a multidisciplinary approach, the research presented in this article drew research findings in the fields of communication, information systems, and education to examine cooperative learning processes with a continuous, longitudinal study. Based on a descriptive model of computer-supported cooperative …

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A Multivariate Probit Analysis Of Selected Factors Influencing Electronic Commerce Adoption In Organizations, Adeyemi A. Adekoya, Ago K.M. Quaye, Ephrem Eyob Jan 2002

A Multivariate Probit Analysis Of Selected Factors Influencing Electronic Commerce Adoption In Organizations, Adeyemi A. Adekoya, Ago K.M. Quaye, Ephrem Eyob

Journal of International Information Management

This study investigates factors leading to the "go/no go" decision on organizational innovations, with particular reference to Electronic Commerce (E-Commerce). The goal is to explore important antecedents promoting the adoption of technological innovations and to extend the frontiers of knowledge in this area, by integrating two major research paradigms - basic and applied. Randomly selected organizations in the IT area participated in the study. Variables pertaining to organizations. Information Technology, and users of the technology were assessed and analyzed using an omnibus instrument and probit analysis respectively. This study provides a tentative elucidation of contemporary unresolved issues, and also broadens …

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Premier, Vince Eade, Michael S. Green, Randee Dickman, Loron Rustom, Gaye Coté, Greg Miller, Andrew H. Feinstein Jan 2002

Premier, Vince Eade, Michael S. Green, Randee Dickman, Loron Rustom, Gaye Coté, Greg Miller, Andrew H. Feinstein

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

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Premier, Deborah Young, Judy Nagai-Allison, Linda Novey-White, Larry Ruvo Jan 2002

Premier, Deborah Young, Judy Nagai-Allison, Linda Novey-White, Larry Ruvo

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

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The Use Of The Concept "Entitlement" In Management Literature: A Historical Review, Synthesis, And Discussion Of Compensation Policy Implications, Stefanie E. Naumann, Barbara D. Minsky, Michael C. Sturman Jan 2002

The Use Of The Concept "Entitlement" In Management Literature: A Historical Review, Synthesis, And Discussion Of Compensation Policy Implications, Stefanie E. Naumann, Barbara D. Minsky, Michael C. Sturman

Eberhardt School of Business Faculty Articles

Individuals' perceptions of what they are entitled to have long been regarded as an important area of debate. We examine the various uses of entitlement perceptions across fields to develop a typology that identifies two dimensions: employee entitlement perceptions and reciprocity in the employee-employer relationship. We discuss how our typology informs management practice. In particular, we describe the implications of our typology on employee reactions to different pay plans. Directions for future research are suggested. © 2001 Elsevier Science Inc. All rights reserved.

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Adequacy Of The 1995 Antitrust Guidelines For The Licensing Of Intellectual Property In Complex High Tech Markets, Clovia Hamilton Jan 2002

Adequacy Of The 1995 Antitrust Guidelines For The Licensing Of Intellectual Property In Complex High Tech Markets, Clovia Hamilton

Winthrop Faculty and Staff Publications

In 1995, the Department of Justice and the Federal Trade Commission adopted new guidelines for those wishing to license intellectual property rights without violating antitrust laws. Designed to provide clarity, these guidelines instead breed confusion because they misunderstand the nature of intellectual property markets and provide insufficient guidance in the most difficult areas. Section I of this article will discuss the basic provisions of the guidelines, especially their treatment of "innovation markets." It argues that government enforcers should focus primarily on activity that creates entry barriers. Understanding the use and misuse of licensing is the key to analyzing barriers in …

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Do You Have Tips On Starting A Home-Based Business?, Karen Biers Jan 2002

Do You Have Tips On Starting A Home-Based Business?, Karen Biers

All Archived Publications

No abstract provided.

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Characterization Of Internet Traffic And User Classification: Foundations For The Next Generation Of Network Emulation, Rigoberto Chinchilla, John Hoag, David Koonce, Hans Kruse, Shawn Osterman, Yufei Wang Jan 2002

Characterization Of Internet Traffic And User Classification: Foundations For The Next Generation Of Network Emulation, Rigoberto Chinchilla, John Hoag, David Koonce, Hans Kruse, Shawn Osterman, Yufei Wang

Faculty Research & Creative Activity

Rigorous experimentation is emerging as the preferred method for validating the benefits of protocols, especially those affecting quality of service. The emulation of traffic generators provides a compact and efficient method for testing protocols and techniques in a realistic context. Models of user behavior serve as the basis for the trafgen traffic emulator and are subject to refinement as our knowledge expands. The project in this study uses a layered approach to study different Internet applications and protocols including the hypertext transfer protocol, http.

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Irish Marketing Review, Vol. 15, No. 2, 2002, Aidan O'Driscoll Jan 2002

Irish Marketing Review, Vol. 15, No. 2, 2002, Aidan O'Driscoll

Issues

The Irish Marketing Review deals with issues, developments, research and practice in Marketing. This is a special joint issue in association with the Korean Academy of Marketing Science on " Researching the Cybermarket".

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Irish Marketing Review, Vol. 15, No. 1, 2002, Unknown Jan 2002

Irish Marketing Review, Vol. 15, No. 1, 2002, Unknown

Issues

The Irish Marketing Review deals with issues, developments, research and practice in marketing.

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