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2003

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Articles 901 - 930 of 1407

Full-Text Articles in Business

Assets In Accounting: Reality Lost, Sarah J. Williams Jan 2003

Assets In Accounting: Reality Lost, Sarah J. Williams

Accounting Historians Journal

While the contemporary view of assets in accounting is of future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as property rights' while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of property' or effects', commonly understood to be things or rights …

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Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb Jan 2003

Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb

Accounting Historians Journal

This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as accounting; the methods, approach, and exposition must be historical to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history.

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Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians Jan 2003

Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Call for Papers: 10th World Congress of Accounting Historians; Emerging Scholar's Colloquim APIRA 2004 Singapore 2-3 July 2004; Conference announcement and call for papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Call for papers: Academy of Accounting Historians and the Public Interest Sections of the American Accounting Association are jointly sponsoring a one-day conference.

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Investor Skepticism V. Investor Confidence: Why The New Research Analyst Reforms Will Harm Investors, John L. Orcutt Jan 2003

Investor Skepticism V. Investor Confidence: Why The New Research Analyst Reforms Will Harm Investors, John L. Orcutt

Law Faculty Scholarship

Part I of this Article provides an overview of research analysts and their basic functions, including a discussion of sell-side analysts' role in the market's recent boom and bust. Part II examines the conflicts of interest that have plagued sell-side research, and Part III reviews the Regulatory Actions that are meant to address these conflicts. In Part IV, the author will make the case for encouraging, rather than lessening, investor skepticism in sell-side research and will explain why the Regulatory Actions are not likely to improve the performance of sell-side analysts. Finally, Part V will offer a simpler proposal to …

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Message Deleted? Resolving Physician-Patient E-Mail Through Contract Law, Michael Mccann Jan 2003

Message Deleted? Resolving Physician-Patient E-Mail Through Contract Law, Michael Mccann

Law Faculty Scholarship

This article examines the impact of e-mail on the physician-patient relationship, and how contract law can resolve the uncertainties incumbent in this nascent form of communication. Significantly, courts have yet to indicate when the physician-patient relationship begins by e-mail, or to what extent e-mail affects the duties of the relationship. Instead of waiting for judicial guidance, physicians and patients can employ specialized contracts to clarify the role that e-mail plays in their relationship. As a result, more physicians and patients will regard e-mail correspondence as a valuable means of communication, and a tool for improving the quality of health care …

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Brief Of Law Professors As Amicus Curiae In Support Of Respondent, Thomas G. Field Jr, William O. Hennessey, Craig S. Jepson, Karl F. Jorda Jan 2003

Brief Of Law Professors As Amicus Curiae In Support Of Respondent, Thomas G. Field Jr, William O. Hennessey, Craig S. Jepson, Karl F. Jorda

Law Faculty Scholarship

Inventors lacking assurance of a market, or even the right to practice patented inventions, face considerable risk. Those who qualify for patents, in return for disclosure, receive only the assistance of the courts in excluding others from economic exploitation of their inventions. Already subject to many legislative and judicial limitations, patents should not be further subject to the functional equivalent of private inverse condemnation without congressional action.

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Practicing Cpa, Vol. 27 No. 1, January 2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Practicing Cpa, Vol. 27 No. 1, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Members In Medium Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Members In Medium Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Tax Section Newsletter, January 2003, American Institute Of Certified Public Accountants. Tax Section Jan 2003

Tax Section Newsletter, January 2003, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

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2002-2003 Nsu Knights Men's Basketball Media Guide, Nova Southeastern University Jan 2003

2002-2003 Nsu Knights Men's Basketball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2003 Nsu Knights Volleyball Media Guide, Nova Southeastern University Jan 2003

2003 Nsu Knights Volleyball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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A Rule Based Forecast Of Hard Disk Drive Costs, G. Kent Webb Jan 2003

A Rule Based Forecast Of Hard Disk Drive Costs, G. Kent Webb

Faculty Publications, Information Systems & Technology

While the cost of storage devices such as hard disk drives continues to fall, the overall proportion of computer network costs dedicated to storage continues to rise. Within a few years, storage will account for 50 percent of total network hardware and software costs. Since computer networks typically have long lives, the design process often involves projecting costs many years into the future. This paper examines a rule based on a technology trend that can be used to estimate the cost per megabyte of hard disk drives. The rule is similar to the well-known Moore’s law that has reliably summarized …

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Discovery: The Student Journal Of Dale Bumpers College Of Agricultural, Food And Life Sciences - Volume 4 2003, Several Authors Jan 2003

Discovery: The Student Journal Of Dale Bumpers College Of Agricultural, Food And Life Sciences - Volume 4 2003, Several Authors

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.

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Accounting Trends And Techniques, 57th Annual Survey, 2003 Edition, American Institute Of Certified Public Accountants Jan 2003

Accounting Trends And Techniques, 57th Annual Survey, 2003 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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2003 Nsu Knights Baseball Media Guide, Nova Southeastern University Jan 2003

2003 Nsu Knights Baseball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2003 Nsu Knights Men's And Women's Golf Media Guide, Nova Southeastern University Jan 2003

2003 Nsu Knights Men's And Women's Golf Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2003 Nsu Knights Women's Soccer Media Guide, Nova Southeastern University Jan 2003

2003 Nsu Knights Women's Soccer Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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2003 Nsu Knights Men's Soccer Media Guide, Nova Southeastern University Jan 2003

2003 Nsu Knights Men's Soccer Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

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Service Delivery Network Strategy For Arrowhead Credit Union, Anne Louise Benjamin Jan 2003

Service Delivery Network Strategy For Arrowhead Credit Union, Anne Louise Benjamin

Theses Digitization Project

Based on research into the area of financial service delivery it has become obvious that convenience and simplicity are the keys to success in the future as far as delivering financial services to consumers. This thesis discusses how this convenience and simplicity will be accomplished. It also covers the changes that need to be made and the financial impact on the institutions.

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A Study Of Washington Mutual A Formidible Competitor In The Southern California Market, Margaret Mary Boni Jan 2003

A Study Of Washington Mutual A Formidible Competitor In The Southern California Market, Margaret Mary Boni

Theses Digitization Project

This project examines the Southern California and Inland Empire banking environment during the period from 1992 to 1997. It includes an analysis of Washington Mutual's market strategy, and financial strategy for entering this fiercely competitive environment. Washington Mutual's competitive advantages and weaknesses will be analyzed to understand its approach to capturing strong market presence.

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A Comparative Analysis Of The Use Of Music In Advertisements Within The Car Industry, Crystal Desquitado Mamaril Jan 2003

A Comparative Analysis Of The Use Of Music In Advertisements Within The Car Industry, Crystal Desquitado Mamaril

Theses Digitization Project

The purpose of this thesis is to compare and contrast the use of music in commercials for Mitsubishi, Volkswagen, Chrysler and Jaguar.

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Banking Programs For Employer Clusters The Benefits Of A Territory Based Sale Program, Ana Elsa Montes Jan 2003

Banking Programs For Employer Clusters The Benefits Of A Territory Based Sale Program, Ana Elsa Montes

Theses Digitization Project

The purpose of this project is to gain a better understandng of the sales opportunities available to credit unions through business-to-business relationship selling. This cluster-based approach will focus on techniques and tactics to increase sales. The project differentiates the market by companies in Riverside and San Bernardino Counties, referred to as the Inland Empire. The project will reveal the benefits of instituting a territory based sales program similar to Arrowhead Credit Union's that encourages sales professionals to learn about their region's nuances. More importantly, it addresses the advantages of relationship selling over numbers based selling.

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Performance Appraisal System In Filiz Gida, Bilgi Guner Jan 2003

Performance Appraisal System In Filiz Gida, Bilgi Guner

Theses Digitization Project

This thesis focuses on evaluating the performance appraisal system of Filiz Gida, a small food processing company that is located in Turkey. Filiz Gida was established by Dogus Holding in Bolu, and currently employs 284 individuals. Filiz Gida is dedicated to fair and respectful treatment of all workers, offering voluntary benefits in housing programs, health care, education for worker's children, and professional child care services. The importance of quality in production at Filiz Gida is reflected by its receipt of ISO 9002 certification in 1994. In 2003 the Barilla Group, which is one of the giants in the pasta business, …

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Logistics In The Inland Empire, Zeynep Selen Sarper Jan 2003

Logistics In The Inland Empire, Zeynep Selen Sarper

Theses Digitization Project

The Inland Empire offers many advantages for business. This project documents how the Inland Empire is a suitable area to start and grow a business due to its reasonable space and labor costs, educated work force, infrastructure advantages and easy accessibility to freeways, ports, railroads and airports.

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The Structure, Functioning, And Performance Of The Chinese Stock Markets, Yu-Tsui Lin Jan 2003

The Structure, Functioning, And Performance Of The Chinese Stock Markets, Yu-Tsui Lin

Theses Digitization Project

This thesis focuses on the stocks in two major stock exchanges in China: the Shanghai Stock Exchange and the Shenzhen Stock Exchange. In order to understand the overall performance of the Chinese stock markets, the research compares the performance among Chinese stock markets, other emerging stock markets, and the S&P 500 Index during the 1990's.

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Direct Marketing And Asian American In Inland Empire, Laura Louisa Hutabarat Jan 2003

Direct Marketing And Asian American In Inland Empire, Laura Louisa Hutabarat

Theses Digitization Project

This thesis employed a series of surveys of Asian Americans residing in the Inland Empire to determine their personal views towards direct marketing. Data is broken out by age, gender, ethnicity and employment status.

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Indiana State University Financial Report 2003, Indiana State University Jan 2003

Indiana State University Financial Report 2003, Indiana State University

Financial Reports

No abstract provided.

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Rethinking Ais: An Innovative Financial Information Systems Curriculum, Joseph Callaghan, Arline Savage, Eileen Peacock Jan 2003

Rethinking Ais: An Innovative Financial Information Systems Curriculum, Joseph Callaghan, Arline Savage, Eileen Peacock

Accounting

This paper describes a new Financial Information Systems curriculum that integrates information technology and financial information in the development of business information systems, and discusses the problems we experienced in establishing the new program. Our intention is to provide accounting graduates with the knowledge they need to leverage the latest information technologies to support the use of financial information in management decision-making, and to integrate financial information and internal controls into business information systems. Our cross-disciplinary approach expands the horizons of our students, from one of viewing accounting as a stand-alone, untimely, inflexible information system, capturing only “accounting transactions” and …

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Sinar Harapan: A Business Plan For A Home Improvement Company, Ali Yamin Jan 2003

Sinar Harapan: A Business Plan For A Home Improvement Company, Ali Yamin

Theses Digitization Project

This business plan for expanding a home improvement company emphasizes: attracting more customers to increase sales; establishing new companies such as contractors, distributors, and wholesalers; and leading the market for home improvement goods and construction materials in Lampung.

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Implement Electronic Commerce With Dreamweaver Ultradev 4.0, Anson Wing Hong Loh Jan 2003

Implement Electronic Commerce With Dreamweaver Ultradev 4.0, Anson Wing Hong Loh

Theses Digitization Project

This project simulates a real company by using Dreamweaver UltraDev, 4.0. A simulated electronic commerce web site was created to present all aspects of electronic commerce including future trends.

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