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2003

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Full-Text Articles in Business

Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh Oct 2003

Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh

Accounting Historians Notebook

Dr. Tonya Flesher, past president of the Academy of Accounting Historians and professor of Accountancy, was recently recognized as winner of the University of Mississippi's 2003 prestigious Elsie M. Hood Outstanding Teacher of the Year Award. Flesher, who has taught in the UM School of Accountancy since 1979, was selected from among the university's 549 full-time faculty members for the prestigious award.


Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue] Oct 2003

Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians Oct 2003

History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Consultant, Volume 17, Number 3, October/November 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Use Of Ict By Logistics Service Providers And Implications For Training Needs: A Cross-Country Perspective, Edward Sweeney, Pietro Evangelista Oct 2003

The Use Of Ict By Logistics Service Providers And Implications For Training Needs: A Cross-Country Perspective, Edward Sweeney, Pietro Evangelista

Conference papers

No abstract provided.


Purchasing Logistics Services: Guidelines On Selecting And Managing The Right 3pl, Edward Sweeney Oct 2003

Purchasing Logistics Services: Guidelines On Selecting And Managing The Right 3pl, Edward Sweeney

Practitioner Journals

No abstract provided.


Members In Government, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Members In Government, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


At Your Service - Fall 2003, Nova Southeastern University Oct 2003

At Your Service - Fall 2003, Nova Southeastern University

Business Services: At Your Service

No abstract provided.


A Comparative Analysis Of The Rationality Of Consensus Forecasts Of U. S. Economic Indicators, David C. Schirm Oct 2003

A Comparative Analysis Of The Rationality Of Consensus Forecasts Of U. S. Economic Indicators, David C. Schirm

Economics & Finance

The purpose of this article is to investigate the rationality of two survey forecasts of selective U. S. macroeconomic performance measures that were widely followed in the financial markets during the 1990-2000 period. The research compares the rationality of survey forecast data from Money Market Services, Inc., and Thomson Financial. This article extends prior research that has evaluated the rationality of Money Market Services data for earlier time periods while also evaluating similar consensus forecast data from Thomson Financial that were widely reported in both Barron's and the Wall Street Journal during the 1990s.


Santa Clara Magazine, Volume 45 Number 2, Fall 2003, Santa Clara University Oct 2003

Santa Clara Magazine, Volume 45 Number 2, Fall 2003, Santa Clara University

Santa Clara Magazine

12 - 'A FAVORITE ABODE OF SCIENCE' By Elizabeth Kelley Gillogly '93. A new exhibit of Santa Clara University's scientific equipment from 1851-1900 reveals the Jesuits' early dedication to scientific inquiry, and the ways in which the University contributed to the history of science.

14 - COMING HOME By Mitch Finley '73. More than 60 million Americans are Catholic, but millions of them are estranged from the Church. More often than you might think, however, "lapsed Catholics" decide to come home to the Church. Why did they leave? And what brings them back?

18 - STUDENTS TO THE RESCUE By …


Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa) Oct 2003

Cpa Client Bulletin, October 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In The Hands Of Employees, Dow Scott, Mark Reilly, John Andrzejewski Oct 2003

In The Hands Of Employees, Dow Scott, Mark Reilly, John Andrzejewski

School of Business: Faculty Publications and Other Works

With the recent controversy surrounding employee ownership, one privately held company has held fast to the same rule for nearly 50 years: Keep it simple, and keep it in employees' hands.


Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements Oct 2003

Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements

Faculty Articles

Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …


2003 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library Oct 2003

2003 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library

Scholars and Artists Bibliographies

This bibliography was created for the annual Friends of the Michael Schwartz Library Scholars and Artists Reception, recognizing scholarly and creative achievements of Cleveland State University faculty, staff and emeriti


Do Companies In The Food Sector Measure Up?, Geraldine Mchugh, Edward Sweeney, Philip Mccormack, Austin Smyth Oct 2003

Do Companies In The Food Sector Measure Up?, Geraldine Mchugh, Edward Sweeney, Philip Mccormack, Austin Smyth

Conference papers

No abstract provided.


L'Impatto Delle Tecnologie Informative E Della Comunicazione (Ict) Sui Fabbisogni Formativi Delle Imprese Fornitrici Di Servizi Logistici In Italia E In Irlanda, P Evangelista, Edward Sweeney, Francesco Andreottola Oct 2003

L'Impatto Delle Tecnologie Informative E Della Comunicazione (Ict) Sui Fabbisogni Formativi Delle Imprese Fornitrici Di Servizi Logistici In Italia E In Irlanda, P Evangelista, Edward Sweeney, Francesco Andreottola

Conference papers

Le innovazioni connesse all’utilizzo tecnologie informative e della comunicazione (ICT) hanno caratterizzato il cambiamento nell’industria dei servizi logistici e di trasporto nel corso degli ultimi anni. In questo processo, la formazione e lo sviluppo di nuove competenze professionali assumono un ruolo sempre più centrale. Lo
scopo di questo lavoro è di studiare l’impatto delle ICT sui fabbisogni formativi delle imprese logistiche attraverso l’analisi di alcuni casi di aziende operanti nel mercato italiano ed irlandese. Dai risultati è emerso un quadro caratterizzato da una scarsa sistematicità negli interventi formativi e nello sviluppo delle competenze professionali nell’area ICT. Solo alcune imprese di …


Going-Concern Opinions: Broadening The Expectations Gap, Michael D. Akers, Meredith A. Maher, Don E. Giacomino Oct 2003

Going-Concern Opinions: Broadening The Expectations Gap, Michael D. Akers, Meredith A. Maher, Don E. Giacomino

Accounting Faculty Research and Publications

A rash of high-profile bankruptcies has led to a search for answers. Many hold auditors responsible for not detecting the potential for bankruptcy during the most recent audit. The Weiss Report, a study of several dozen bankrupt companies submitted to the U.S. Senate during its deliberations on the Sarbanes-Oxley Act, found a "broad and massive failure" on the part of auditors to raise "yellow flags" that indicate potential bankruptcy. The authors examined Weiss' methodology and found that, applied to a broader group of companies, Weiss' criteria would have incorrectly predicted bankruptcy for nearly half of the non-bankrupt companies studied. This …


Newsletter: Florida Blue Bluecare Edition, Blue Cross And Blue Shield Of Florida, Inc. Oct 2003

Newsletter: Florida Blue Bluecare Edition, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

No abstract provided.


Handwritten Note, Marilou To Michael Kucsak, Re: Attached Info About Bobby Ross, With 4 Attachments, Blue Cross And Blue Shield Of Florida, Inc. Oct 2003

Handwritten Note, Marilou To Michael Kucsak, Re: Attached Info About Bobby Ross, With 4 Attachments, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

Handwritten Note, Marilou to Michael Kucsak, re: attached info about Bobby Ross, with 4 attachments: Letter: Lynn Gregory and Family to Mr. Cassady, re: Thanksgiving basket thank you, Profile Article: “Spotlight”, Article: “Blanket Man covers homeless with care”, and Certificate: Federal Employee Program Medical Operations Team Volunteer- Bobby Ross.


Perspectives Fall 2003, Blue Cross And Blue Shield Of Florida, Inc. Oct 2003

Perspectives Fall 2003, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

Fall 2003 employee newsletter published quarterly for employees of Blue Cross and Blue Shield of Florida. Includes Brand Matters, Fall 2003.


Economic Impact Of University And Financial Consequences Of University Budget Cuts On The Local And State Economy, Kalyan Chakraborty, Dean Edmiston Oct 2003

Economic Impact Of University And Financial Consequences Of University Budget Cuts On The Local And State Economy, Kalyan Chakraborty, Dean Edmiston

Mountain Plains Journal of Business and Technology

This study examines the financial contributions of a regional university’s expenditures on the local and state economy using regional impact multipliers from an input-output model. The empirical application uses income and expenditure data from Emporia State University (ESU) in Kansas and estimates income, output, and employment multipliers. In FY 2000, ESU, its ancillary units, students, and visitors directly injected $125 million into the state economy generating $343 million output, $94 million earnings, and 4,195 jobs in Kansas. For every dollar of University expenditure there is an additional $1.74 output generated and for every job that the University creates there is …


Business Faculty Opinions Of Teaching Methods And Resources, Gundars Kaupins, Malcolm Coco Oct 2003

Business Faculty Opinions Of Teaching Methods And Resources, Gundars Kaupins, Malcolm Coco

Mountain Plains Journal of Business and Technology

About two hundred and eighty business professors compared seventeen teaching methods and resources based on four objectives. Interactive, hands-on teaching methods such as internships were rated first and less interactive teaching resources such as radio were rated last. Web courses that included more interaction such as chats were rated higher than Web courses with audio, typed lectures, and videos. However, all four types of Web courses investigated were rated in the bottom half of the teaching methods and resources. Results correspond to major principles of andragogy theory.


The Best Undergraduate Marketing Education Programs: An Assessment, Wayne A. Roberts Jr, Dennis Vredenburg Oct 2003

The Best Undergraduate Marketing Education Programs: An Assessment, Wayne A. Roberts Jr, Dennis Vredenburg

Mountain Plains Journal of Business and Technology

The purpose of this research was to determine the content and structure of the best undergraduate marketing programs, as identified by U.S. News and World Report for 2002 and 2003. Results show there are basically two types of programs. The first type does not have a marketing major program. Rather, the student’s program reflects the elective courses taken beyond the common core requirements. The second, more common, type requires students to take some set of courses, after which a marketing credential, e.g., a marketing major degree, is awarded. Among these schools anywhere from 3 to 7 marketing courses beyond the …


Virtual Flexibility: A Reexamination Of The Concept Of Organizational Slack, Roy B. Johnson, John Minton, John W. Ray Oct 2003

Virtual Flexibility: A Reexamination Of The Concept Of Organizational Slack, Roy B. Johnson, John Minton, John W. Ray

Mountain Plains Journal of Business and Technology

This article reviews changes taking place in the business environment and in the field of strategic management, contrasting the traditional industrial organizational economics paradigm with the new hypercompetitive or Austrian paradigm. It then demonstrates the implications of this paradigm shift in a detailed examination of the concept of organizational slack, highlighting new forms, applications and value for slack in the new hypercompetitive environment.


Teaching The Potential Impacts Of Technology Growth On Required Rates Of Return, John D. Groesbeck Oct 2003

Teaching The Potential Impacts Of Technology Growth On Required Rates Of Return, John D. Groesbeck

Mountain Plains Journal of Business and Technology

As professors of economics and finance, we often teach that technology enhances profits, which is well and good, and probably true from a macroeconomic point of view. However, recent market experiences with respect to the technology sector show that the process of technological innovation is often messy, and subject to devastatingly high levels of risk at the firm level. It is the intent of this paper to provide financial educators with some tools to incorporate the assessment, and pricing of technology risk in the undergraduate and graduate curriculum.


Organizational Preparation For Terrorist Attack, Alan Wallace, Vernon Harper Oct 2003

Organizational Preparation For Terrorist Attack, Alan Wallace, Vernon Harper

Mountain Plains Journal of Business and Technology

In the event of a terrorist attack causing mass casualties or nuclear, biological, or chemical contamination, emergency responders easily can be overwhelmed by demands for their services. Advance planning by organizations with the advice of emergency responders to safeguard people from becoming victims, to care for victims before emergency responders arrive, and to render assistance to emergency responders once they arrive is critical to mitigating damage.


The Future Search Conference: A Development Tool For Organizational Learning, Paula S. Weber, Vicky J. Mcintyre, Margaret A. Young Oct 2003

The Future Search Conference: A Development Tool For Organizational Learning, Paula S. Weber, Vicky J. Mcintyre, Margaret A. Young

Mountain Plains Journal of Business and Technology

The future search conference methodology was examined for its utilization of organizational learning tools. Organizational learning tools are tools designed to aid an organization toward becoming a learning organization. Analysis reveals that future search conference design includes organizational learning tools of dialogue, scenario planning, the “Merlin Exercise” and knowledge management and mapping. To some extent, the future search conference design also uses practice fields and action learning.


Navigating The Statute Of Limitations Maze In The Federal Income Tax Arena, Joseph S. Merrill, Katherine D. Black Oct 2003

Navigating The Statute Of Limitations Maze In The Federal Income Tax Arena, Joseph S. Merrill, Katherine D. Black

Mountain Plains Journal of Business and Technology

Individual taxpayers frequently realize that a tax return filed with the IRS needs to be changed for various reasons that may include: previously estimated amounts may later be discovered to have been in error, prior ignorance may have been rectified, or new interpretations of law may have been rendered by the courts or the IRS. The need to adjust a previously filed return may be discovered in the year of filing, or several years later.

State and federal laws generally create statutes of limitation that let the parties to litigation know when the deadlines for bringing the suit expire. Sometimes …


Integrating Network Attached Mass Storage Systems Into Educational Networks: An Initial Examination Of Performance And Security Issues, Dennis Guster, James E. Weber, Charles Hall Oct 2003

Integrating Network Attached Mass Storage Systems Into Educational Networks: An Initial Examination Of Performance And Security Issues, Dennis Guster, James E. Weber, Charles Hall

Mountain Plains Journal of Business and Technology

As colleges and universities digitalize record storage, classroom support and administrative processes, data storage needs are increasing dramatically. Institutions of higher education are turning to mass storage systems to fill these needs. NAS (network attachedstorage) is often selected over alternatives for cost, scalability and ease of administration reasons. This paper reports the results of an initial study assessing security concerns, performance characteristics, ease of installation, configuration, upgradeability, and use by end users, in an academic installation of network attached storage.


Alternative Job Brokering: Addressing Labor Market Disadvantages, Improving The Temp Experience, And Enhancing Job Opportunities, Françoise Carré, Joaquín Herranz, Jr., Dorie Seavey, Carlha Vickers, Ashley Aull, Rebecca Keegan Oct 2003

Alternative Job Brokering: Addressing Labor Market Disadvantages, Improving The Temp Experience, And Enhancing Job Opportunities, Françoise Carré, Joaquín Herranz, Jr., Dorie Seavey, Carlha Vickers, Ashley Aull, Rebecca Keegan

Center for Social Policy Publications

Alternative staffing is a key form of labor market intermediation worthy of consideration alongside that provided by other community-based job placement programs. Furthermore, an examination of alternative staffing services underscores the essential role that supports to employment play in job-brokering for workers who are disadvantaged in the labor market because these are businesses that tend simultaneously and daily to the two sides of the work relationship (worker-client and customer business). Much can be learned from their experiences about the expertise and resources required to effectively broker jobs for these kinds of workers—expertise and resources that could be necessary if public-sector …