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.

Steigerung Der Kundenbindung Durch Echtzeitmanagement, Hubert Oesterle

Hubert Oesterle

No abstract provided.

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 …

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.

Assessing The Inputs And Outputs Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray

Karel A. Updyke

No abstract provided.

Property Market Analysis In The Valuation Process: A Survey Of Australian Practice, Lynne Armitage, Martin Skitmore

Lynne Armitage

The nature of property valuation/analysis is examined in respect of the property market and, in particular, the extent of property market analysis undertaken by practitioners when carrying out property valuations. An empirical survey is described of a sample of 240 valuers throughout Australia and their practices in valuing investment grade property. It is shown that, although the valuers are fully aware of the need for property market analysis, and collect appropriate data to do the analysis, the analysis itself is seldom conducted in other than a cursory manner.

© Copyright Pacific Rim Property Research Journal, 2003

Towards A Theory Of Sustainable Exchange And Trade Or Why We Need To Rethink And Restructure Free Trade, Kenneth A. Dahlberg

Kenneth Dahlberg

Strategic Human Resource Practices, Top Management Team Social Networks, And Firm Performance: The Role Of Human Resource Practices In Creating Organizational Competitive Advantage, Christopher J. Collins, Kevin D. Clark

Christopher J Collins

In this article, we begin to explore the black box between human resources (HR) practices and firm performance. Specifically, we examine the relationships between a set of network-building HR practices, aspects of the external and internal social networks of top management teams, and firm performance. Results from a field study with 73 high-technology firms showed that the relationships between the HR practices and firm performance (sales growth and stock growth) were mediated through their top managers’ social networks.

Emotional Intelligence Skills Training, Jane Murray

Jane Murray

In recent times a significant amount of research has been undertaken in the area of emotions in organisations (Ashkanasy, Härtel, & Daus, 2002). In particular, the emotional intelligence construct has been widely researched and highlighted as a tool that organisations can harness to improve individual performance of organisational members at all levels (Jordan, Ashkanasy, & Härtel, 2002). This has led to an increased offering of emotional intelligence training interventions, many of which lack empirical support. At present, a debate exists over whether emotional intelligence is an ability, or can be learned (Mayer, Salovey, Caruso, & Sitarenios, 2001). Additionally, the research …

Vorstellung Universität St. Gallen, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Potential Benefits And Challenges Of E-Detailing In Europe, Roger Heutschi, Christine Legner, Andreas Schiesser, Vladimir Barak, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Der Fall: Bits Und Bytes Ersetzen Den Papierstapel, Cornel Loser, Christine Legner, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Perceived Strengths And Weaknesses In Documenting Learning Outcomes In The Academic Component Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray

Karel A. Updyke

No abstract provided.

The Popularization Of Ethnic Foods And Loss Of Identity: Robbing From The Poor And Giving To The Rich, Paul Stansbie, C Baker-Clark

Paul Matthew Stansbie

No abstract provided.

Context Aware Communication For Severely Disabled Users, Adriane Randolph, Melody Moore, Veda Storey

Adriane B. Randolph

No abstract provided.

Developing A Service Orientation In The Public Sector, Patrick Butler

Patrick Butler

No abstract provided.

Mas 2010: Models For Academic Support: Final Report To The Mellon Foundation, Oya Rieger, Karen S. Calhoun, Susan Currie, Edward Weissman

Karen S Calhoun

Assisted by a Mellon planning grant and led by principal investigator Sarah Thomas, a Cornell University project team investigated the potential of significant structural reorganization that would increase the value of the Library’s services to the University. The study revealed that the proposed benefits of restructuring are better support for scholarly creativity and communication; use of library space that privileges library users; more cost-effective allocation of resources; and the development of a new infrastructure to permit new relationships between libraries to flourish, enabling improved services at lower cost. To provide information from all the relevant stakeholders who would be affected …

Integration Als Erfolgsfaktor Im Real-Time Business, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Building A Direct Marketing Bridge To High Achieving Students: Introducing A Cost Effective Financial Aid Leveraging Model, Oscar T. Mcknight, Ronald Paugh

Oscar T McKnight Ph.D.

No abstract provided.

Real-Time Business – How Do Enterprises Benefit From Sap Netweaver?, Hubert Oesterle

Hubert Oesterle

No abstract provided.

Nullificatory Juries, David A. Hoffman, Kaimipono D. Wenger

David A Hoffman

In this Article, we argue that current debates on the legitimacy of punitive damages would benefit from a comparison with jury nullification in criminal trials. We discuss critiques of punitive damages and of jury nullification, noting the surprising similarities in the arguments scholars use to attack these (superficially) distinct outcomes of the jury guarantee. Not only are the criticisms alike, the institutions of punitive damages and jury nullification also turn out to have many similarities: both are, we suggest, examples of what we call "nullificatory juries." We discuss the features of such juries, and consider recent behavioral data relating to …

Coleman Center Open For Small Businesses

Dr. Harold Welsch

No abstract provided.