Business Commons^™

Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers

Eric N. Johnson

This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage …

Human Resource Management, Cynthia Fisher, Lyle Schoenfeldt, James Shaw

James B Shaw

No abstract provided.

시장 진입순서 연구에 관한 통합적 접근, 서일 채, 준상 여, 계숙 한

Asia Marketing Journal

No abstract provided.

소비자의 집단구성원에 대한 지각이 소비의사결정에 미치는 영향에 관한 연구, 영아 김

Asia Marketing Journal

No abstract provided.

Brand Value-Up: 브랜드 진단 및 관리 모형 정립을 위한 시도, 영원 하, 성률 전, 익태 김, 김, 성민 홍

Asia Marketing Journal

No abstract provided.

한국소비자관점의 시장구조 파괴에 의한 시장개척, 주영 김, 서일 채, 필화 유

Asia Marketing Journal

No abstract provided.

신화를 창출한 애니콜의 브랜드 전략, 소은 현, 민희 한, 종석 예

Asia Marketing Journal

No abstract provided.

Lg홈쇼핑의 신뢰기반 고객서비스 활동에 관한 사례연구, 훈영 이, 의록 황, 종석 예

Asia Marketing Journal

No abstract provided.

유한킴벌리의 공익연계마케팅, 성호 이, 의록 황, 길상 안

Asia Marketing Journal

No abstract provided.

대구은행의 지역밀착형 마케팅을 통한 위기극복 성공사례, 창조 유, 봉진 조, 종무 박

Asia Marketing Journal

No abstract provided.

Are Stock Prices Related To New York's Climatic Conditions?, Matthew M. Cullen

Honors Theses

The past five years has shown tremendous growth in a new wave and style of investing strategy. This new style, known as behavioral investing, attempts to analyze financial markets through the eye of a social scientist rather than a financial professional. Its followers try to see market movements as affected not necessarily by the business or economy but by the cognition and mood of buyers and seller. This paper analyzes the effect of climatic conditions on mood and the effect that has on market movements and volume. For the most part, it was found that there is no significant relationship …

2003-12-12, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Remarks: Agenda And Remarks By Michael Cascone, Jr. At 2003 Bcbsf Retirees’ Dinner, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

No abstract provided.

New Media Technology: Oppression In The Modern World, Shauna Nefos

Honors Projects and Presentations: Undergraduate

New media technology is now present everywhere in our society. This technology has a large impact on individuals with and without access to it. In the following paper, I will discuss issues of access and new media technology from history to present day. This is an effort to combine both of my majors - Sociology and Communications - into a work which could easily be expanded upon for graduate studies. By briefly reviewing the history of new media technology as well as historically outlining minority group oppression in the United States, correlations will be suggested between the development of technology …

Steigerung Der Kundenbindung Durch Echtzeitmanagement, Hubert Oesterle

Hubert Oesterle

No abstract provided.

New Wine In Old Bottles: A Case Study Of Innovation Territories In 'New World' Wine Production, D. K. Aylward, T. Turpin

Faculty of Commerce - Papers (Archive)

This article applies the concept of ‘innovation territories’ to explain the recent export success of the Australian Wine Industry. Recent data collected from four ‘New World’ wine producing countries are contrasted in order to investigate ‘innovation territories’ that in the Australian context transcend geographic and policy boundaries. The international comparison shows that these territories can be mapped and their interaction compared. A major finding from the study is that one of the major contributors to Australia’s success in gaining comparative advantage in this industry is the way local and national investments in R&D have transcended geographic and policy boundaries. Coordination …

Fisheries In Sundarbans: Problems And Prospects, Ganesh Chandra, R L. Sagar

Ganesh Chandra

Sundarbans, the largest delta on the planet earth is famous for its marine and estuarine fish resources. A large population is dependent on fishery activity and capture fisheries is treated as the backbone of Sundarban economy. Sundarban boast around 172 species of fishes, 20 species of prawn and 44 species of crabs including two edible crabs. But fisheries in Sundarbans faces some difficult problems which have an impact on the biodiversity, sustainability and livelihood of fish resources and fisher folk viz. shrinking tiger prawn population, indiscriminate fish seed collection, lack of post harvest and other infrastructures, natural calamities such as …

Fallstudie L'Oréal - Vendor Managed Inventory Zwischen L’Oréal Und ”Dm Drogerie-Markt“, Enrico Senger, Hubert Oesterle

Hubert Oesterle

L´Oréal ist der Weltmarktführer für kosmetische und dermatologische Produkte. Gemeinsam mit dm-drogerie markt realisierte L´Oréal ein Vendor Managed Inventory, das eine Bedarfsplanung auf Basis von Lagerbeständen und Abverkäufen beim Kunden statt auf Basis von Bestellungen erlaubt. Neben der verbesserten Produktions- und Lagerplanung wurde es möglich, den Sortimentswechsel genauer zu steuern. Die Kosten für den zusätzlichen Service der Lagerbewirtschaftung wurden durch Prozesskostenreduktionen vollständig aufgefangen. Der neue Service führt aber zu einer wesentlich höheren Kundenbindung (höhere Wechselkosten für den Kunden).

Fallstudie Brose Fahrzeugtechnik Gmbh & Co. Kg - Verbesserung Des Anfrageprozesses Im Einkauf Der Brose Fahrzeugtechnik Gmbh & Co. Kg, Enrico Senger, Hubert Oesterle

Hubert Oesterle

Die Brose Fahrzeugtechnik liefert Fensterheber, Türschlösser, Türsysteme und Sitzverstel-lungen an die Automobilindustrie. Sie realisierte einen kooperativen Anfrageprozess mit ihren externen Zulieferern und ihren drei internen in die Beschaffung involvierten Bereiche (Zentraleinkauf, Kundenteameinkäufer und Werkseinkauf). Die Anfragen gehen von den internen Bereichen elektronisch an die potentiellen Lieferanten. Im Gegensatz zu früher besitzen alle internen Bereiche vollständige Transparenz über den Status und den Inhalt der Anfrage bzw. der Angebote. Manuelle Erfassungen konventioneller Angebote entfallen.

Fallstudie Röhm - Konsignationslager Zwischen Dem Degussa Geschäftsbereich Röhm Und Der Basf Coatings Ag, Enrico Senger, Hubert Oesterle

Hubert Oesterle

Röhm stellt Spezialkunststoffe, beispielsweise für die Lackindustrie, her. Zusammen mit BASF Coatings entwickelte Röhm ein erweitertes Vendor Managed Inventory, das neben der Bewirtschaftung eines Konsignationslagers, der aktuellen und exakten Übernahme der Tankfüllungen beim Kunden via Telemetrie, der Übernahme von Vorhersagewerten, der Weitergabe von Qualitätsinformationen zu Chargen auch die elektronische Abrechnung der Lieferungen umfasst. Der frühzeitige Zugriff auf planungsrelevante Daten und Prozessvereinfachungen kompensierten den Mehraufwand für die Lagerbewirtschaft. Der Hauptnutzen wird wie im Fall von L´Oréal in der stärkeren Verbindung mit dem Kunden und dessen Prozessen gesehen.

Fallstudie Heraeus Kulzer Gmbh & Co. Kg - Integriertes Customer Relationship Management Bei Heraeus Kulzer Gmbh & Co. Kg, Enrico Senger, Hubert Oesterle

Hubert Oesterle

Heraeus Kulzer entwickelt, fertigt und vermarktet Dentalwerkstoffe sowie die Geräte und Verarbeitungsverfahren als Komplettsysteme für die Zahngesundheit. Ziel des neuen Ver-kaufsprozesses war es, Zahnärzten und Dentallabors ein umfassendes Produkt- und Service-angebot aus einer Hand (One-face-to-the-customer) und auf den Kunden zu bieten. Dazu reorganisierte Heraeus Kulzer die bis dahin produktgruppen-orientierten Verkaufsteams, richtete ein Customer Service Center ein, führte die Verkaufs-kanäle zusammen, entwickelte in einem Data Warehouse detaillierte Kundenprofile und band den Kunden in den Verkaufsprozess ein. Das Ergebnis sind eine intensivere Kundenbindung und ein verbesserter Kundenservice sowie reduzierte Prozesskosten.

Der Kundenprozess Restrukturiert Die Wirtschaft, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Estimating Auction Revenues For The Proposed Fcc Sale Of 3g Spectrum For Broadband And Advanced Wireless Services, Peter Cramton

Peter Cramton

No abstract provided.

Mass.Migration, Robert A. Nakosteen, Michael Goodman, Dana Ansel, Robert Lacey, Rebecca Loveland, James Palma, Alexandra Proshina, Rachel Deyette Werkema

Robert A Nakosteen

Examining the flow of people moving into and out of Massachusetts over the last decade reveals a state in transition. Our analysis of the Census 2000 data shows that native-born middle-class families are migrating in increasing numbers to other New England states, while smaller numbers of highly educated, highly mobile professionals are arriving in Massachusetts. But, with many choices about where to work and live, there is no guarantee that these workers will make the Bay State their permanent home.

In this respect, Massachusetts is no different from other states with knowledge economies. It is increasingly dependent upon a supply …

Optimal Transaction Filters Under Transitory Trading Opportunities: Theory And Empirical Illustration, Ronald J. Balvers, Yangru Wu

CRIF Seminar series

If transitory profitable trading opportunities exist, filter rules are used in practice to mitigate transaction costs. The filter size is difficult to determine a priori. Our paper uses a dynamic programming framework to design a filter that is optimal in the sense of maximizing expected returns after transaction costs. The optimal filter size depends crucially on the degree of persistence of the profitable trading opportunities, on transaction cost, and on the standard deviation of shocks. We apply our theoretical results to foreign exchange trading by parameterizing the moving average strategy often employed in foreign exchange markets. The parameterization implies the …

Compensation Policy And Organizational Performance: The Efficiency, Operational, And Financial Implications Of Pay Levels And Pay Structure, Mark P. Brown, Michael C. Sturman, Marcia J. Simmering

Michael C. Sturman

In this study, we investigated the relationship between organization-level compensation decisions and organizational performance. Specifically, we examined how companies' pay structures and pay levels relate to resource efficiency, patient care outcomes, and financial performance. We expected both nonlinear and interactive effects. Results from a large database of hospitals support our predictions. We discuss the implications for practice and compensation research theory development in light of the study's results.

The Board Of Our Dreams: A Plan To Build A Dynamic Board Of Directors For Mama's Kitchen, Edith A. Glassey

Governance

This concept paper explores, among other things, the reasons why board members lose their enthusiasm, why they fail. This paper discusses the importance of ongoing board development using twelve key components. It also addresses in depth the competencies of an effective board, ways to recruit, orient, educate and recognize boards of directors. To this end, this concept paper will:

1) demonstrate how to strengthen the board of directors of Mama's Kitchen through

2) the establishment of a comprehensive and ongoing board development program.

Additionally, the reasons and strategies for establishing a "dream team" for the board of directors are fully …

The Value Relevance Of Announcements Of Transformational Information Technology Investments, Bruce Dehning, Vernon J. Richardson, Robert W. Zmud

Accounting Faculty Articles and Research

In this paper, we examine the influence of IT strategic role to extend the findings of Im et al. (2001), Chatterjee et al. (2002) and Dos Santos et al. (1993). Specifically, we demonstrate that IT strategic role can explain how IT investments in each of the IT strategic roles might affect the firm's competitive position and ultimately firm value. We find positive, abnormal returns to announcements of IT investments by firms making transformative IT investments, and with membership in industries with transform IT strategic roles. The results of previous research are not found to be significant when IT strategic role …

Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis

Accounting Faculty Publications

The purpose of this article is to bolster the government auditor's ability to detect procurement fraud through the use of information technology (IT) tools in performing more sophisticated data analytics and effective audit testing. The article primarily focuses on fraud detection. The government auditor should customize the application of general fraud detection principles to specific facts and circumstances and use sound professional judgment. Procurement fraud detection tests may help identify fraudulent activity and also inefficiencies, waste and abuse.

How Much Do Firms Hedge With Derivatives?, Wayne R. Guay, S. P. Kothari

Accounting Papers

For 234 large non-financial corporations using derivatives, we report the magnitude of their risk exposure hedged by financial derivatives. If interest rates, currency exchange rates, and commodity prices change simultaneously by three standard deviations, the median firm's derivatives portfolio, at most, generates $15 million in cash and $31 million in value. These amounts are modest relative to firm size, and operating and investing cash flows, and other benchmarks. Corporate derivatives use appears to be a small piece of non-financial firms’ overall risk profile. This suggests a need to rethink past empirical research documenting the importance of firms’ derivative use.