Business Commons^™

Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, …

Collective Entrepreneurship In Family Firms: The Influence Of Leader Attitudes And Behaviors, Jun Yan, Ritch L. Sorenson

New England Journal of Entrepreneurship

Collective entrepreneurship is the synergism that emerges from a collective and that propels it beyond the current state by seizing opportunities without regard to resources under its control (Stevenson and Jarrillo 1990). This study provides a conceptual model of collective entrepreneurship and its relationship with leadership and team dynamics in the context of a small family business. It proposes two types of prerequisites for collective entrepreneurship: attitudinal and behavioral. The attitudinal prerequisite is family business members’ commitment to the family business. The behavioral prerequisite includes collaboration and task conflict among family business members. Further, the article argues that leadership behaviors …

Wilcher, Joda, 1905-1971 (Mss 155), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 155. Chiefly business papers of Joda Wilcher, Bradfordsville, Kentucky, pertaining to his work as an agent that bought trees, especially walnut trees, for various lumber companies. Also a few family items, including his memorial book and other items relating to his funeral.

Reflections About The Faxon Company: Beyond Vision, The Reality Of Shatterproof Windows And The Demise Of The Faxon Company, Connie Foster

DLTS Faculty Publications

Connie Foster, editor of Serials Review, opens this issue with reflections about the Faxon Company. She is joined by several contributors who had close ties with the subscription agency, either as former employees or clients. In an effort to document some of the milestones of the Faxon Company and results of an upheaval in the business community with the bankruptcy of divine/RoweCom/Faxon Library Services, the contributors also willingly share some experiences with and insights about a former serials subscription agency giant with services that spanned three centuries.

Seleclting Middleware For N-Tier Applications, Thomas Sandman, Timothy Riley

Journal of International Information Management

This paper describes middleware for n-tier architecture, describes how this middleware is meeting the unique demands of Internet applications and e-commerce, and suggests selection guidelines to assist business managers in choosing appropriate types of middleware for n-tier systems that will meet their internet needs. Different types of middleware provide the functionality for addressing many distinct and disparate problems arising from the distributed processing associated with n-tier systems. This paper associates the type of middleware with the nature of the system being developed.

An Artificial Neural Network Approach To Learning From Factory Performance In A Kanban-Based System, Barry A. Wray, Ina S. Markham, Richard G. Mathieu

Journal of International Information Management

Many Just-In-Time (JIT) manufacturing environments generate operational data reflecting both efficient and inefficient factory performance. Frequently data for inefficient performance is lost or discarded for fear of replicating poor performance. The purpose of this paper is two fold. First, historical JIT shop data is analyzed using a genetic algorithm (GA) to determine which shop factors are important determinants offactory performance. Second, subsequent to these important factors being identified by a GA, an artificial neural network (ANN) is used to learn the relationships between these factors and factory performance. The ANN can then be used to predict factory performance for future …

Tam: The Moderating Effect Of Gender On Online Shopping, Xiaoni Zhang, Victor R. Prybutok

Journal of International Information Management

In this study we applied Technology Acceptance Model (TAM) to address consumers' online purchasing intentions and examine the effect of gender as a moderating variable on purchase intention. Six hypotheses were proposed based on our research model. We validate TAM in an ecommerce environment using two split data sets one containing females and the other males. Structural equation modelling and t tests were performed to test the hypotheses. The results show that gender is an important moderating variable in online commerce. Understanding the differences between males and females provides practitioners with better understanding of the behaviour of consumers on the …

Implementation Of Simulation Software Packages For Healthcare Scheduling, Sang M. Lee, Arben A. Asllani

Journal of International Information Management

Simulation methodology is considered an effective decision making tool in the process of patient scheduling in healthcare centers. In spite of the large number of simulation software packages that are commercially available, operation researches still are facing difficulties to implement simulation models in healthcare centers. In many cases, healthcare schedulers must spend extra efforts trying to mold scheduling requirements to conform to the features of the package. In this paper, we offer a systematic approach that can be used by practitioners to successfully adopt the available software simulation packages, develop simulation models, and transform their findings into practical scheduling rules. …

Mining The Fx Electronic Inter-Dealer Market, Melody Lo, Chang T. Hsieh

Journal of International Information Management

This paper examines the feasibility of applying data mining techniques to testing market efficiency hypothesis using a high frequency, up to one thousand of a second, electronic brokerage data. Results suggest the existence of a pattern of negative autocorrelation in returns of DEM/USD over relative short lags (less than 40 seconds). However, this pattern is not feasible by two reasons: (1) the structure of autocorrelation pattern is inconsistent and changes too rapidly (2) the largest potential speculative profit is smaller than the regulated tick size. These results indicate that dealers have engaged in any potential profitable speculations based on past …

Knowledge Management: The Role Of Epss, Denise Johnson Mcmanus, Charles A. Snyder

Journal of International Information Management

Knowledge Management (KM) has become a key business strategy. KM involves the systematic mapping, harvesting, storing, sharing, maintaining, and refreshing knowledge from many sources. An Electronic Performance Support System (EPSS) can perform an essential role of encapsulating and delivering knowledge at the time needed. Expanding globalization and reliance on distributed knowledge means that the EPSS delivered via networks should have a high priority. We present an argument to show the linkage between components of a KM system and EPSS. The approach involves the creation of software that is designed to assist decisionmakers and performers while they accomplish organizational processes.

All Integrated Model For Improving Security Management In The E-Commerce Environment, Hossein Bidgoli

Journal of International Information Management

Security issues and threats in the e-commerce environment are varied and can be caused intentionally and unintentionally by insiders and outsiders. Many experts believe that insiders create the majority of the security threats and issues. Security issues and threats related to ecommerce environment can be categorized as controllable, partially controllable and uncontrollable. This article presents an integrated model that identifies various security issues and threats in the e-commerce environment and then offers a comprehensive e-commerce security plan. The integrated model includes six steps: identification of basic e-commerce security safeguards, identification of e-commerce general security threats, identification of intentional e-commerce threats, …

Premier, Bill Werner, Mohsen Azizsoltani, John Sweeney, George Baggott

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

Premier, Richard Mirman

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

Premier, Susie Southgate-Fox, Stan Bromley, April Apple, Greg Miller

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

University Technology Transfer And Economic Development: Proposed Cooperative Economic Development Agreements Under The Bayh Dole Act, Clovia Hamilton

Winthrop Faculty and Staff Publications

Technology transfer enables private industry and academia to make practical use of advanced research, development, and technical expertise. Indeed, universities are a rich source of science and technology that can support local government and business development as well as economic growth. Thus, it is essential for research universities to transfer their wisdom to the public for its use and benefit. Today, universities operate in an economic climate that requires both capital and knowledge; takes advantage of government technology initiatives (namely the Bayh- Dole Act);' and serves as a catalyst for the creation of a large number of new, incubated companies. …

High-Tech Transportation Corridors Are In Vogue: Proposed Federal Transportation Policy Amendments, Clovia Hamilton

Winthrop Faculty and Staff Publications

When there is an economic downturn, cities are forced to develop a strategy to revitalize. Increasing the transfer of high technology into the marketplace stimulates the economy. High tech industries are industries that include relatively high percentages of scientific and technical workers, or industries that make relatively large expenditures in research and development. "[I]n difficult economic times, political stakeholders in the technology transfer process usually view success in economic impact terms, and often from short-term and parochial perspectives-how many jobs in my state next year?" Examples include the expansion of the suburban space economy in the 1980s that produced new …

Smu: We Mean Business: We Are Different, Singapore Management University

SMU Press Releases and News

We believe it takes a different type of person to excel in the new economy. Which is why SMU is a different kind of university. One with a progressive curriculum, unique teaching methods and a world-class faculty.

SMU advertisments, Ng Peng Fong, Marina Rumi Ibrahim, Elsie Lin, featured students doing hand stand, jumping and back bend.

Book Review: Wellness Foods A To Z, Kristyn Makoivka, Sandy Hussey, Melanie Burns

Faculty Research & Creative Activity until 2018 (FCS)

No abstract provided.

Book Review: Nitrate And Man: Toxic, Harmless Or Beneficial?, Jane Kabogo, Jeanette Evans, Melanie Burns

Faculty Research & Creative Activity until 2018 (FCS)

No abstract provided.

Book Review: Wellness Foods A To Z, Kristyn Makoivka, Sandy Hussey, Melanie Burns

Faculty Research & Creative Activity

No abstract provided.

Book Review: Nitrate And Man: Toxic, Harmless Or Beneficial?, Jane Kabogo, Jeanette Evans, Melanie Burns

Faculty Research & Creative Activity

No abstract provided.

Irish Marketing Review, Vol. 16, No.1, 2003, The Marketing Institute

Issues

The Irish Marketing Review deals with issues, developments, research and practise in marketing. This is a special issue on " boundaries and interfaces in marketing ".

Logistics Challenges In A Volative World: Le Sfide Della Logistica In Tempi Di Scenari Instabili, Edward Sweeney

Conference papers

No abstract provided.

Energy Performance Of Indirect Evaporative Cooling In Chilled Ceiling Applications In Maritime Temperate Climates, Ben Costelloe, Donal Finn

Conference Papers

Evaporative cooling has had limited application in maritime, temperate, climates due to the low levels of cooling water availability which result, when low temperature (5 to 8˚C), convection based, building cooling systems are used. However, the success of "high temperature" radiant cooling, in the form of chilled ceilings, has prompted a review of evaporative cooling in maritime, temperate, conditions. In order to maximize evaporative cooling availability, however, in this application, it is necessary to achieve low wet bulb temperature approach conditions, at viable levels of primary energy consumption. This paper presents the results of experimental research into the energy performance …

Experimental Energy Performance Of Open Cooling Towers Used Under Low And Variable Approach Conditions For Indirect Evaporative Cooling Of Buildings, Ben Costelloe, Donal Finn

Articles

The success of chilled ceilings and displacement ventilation systems as a means of sensible cooling in buildings has prompted a review of evaporative cooling technology as an effective means of generating the required cooling water. When such cooling water is generated at low approach conditions (2–5 K), at the higher temperatures required in these systems (14–18°C), very high levels of availability result. In many north western European locations the levels of availability are such that the prospect of supplanting rather than simply supplementing the refrigeration system, for sensible cooling purposes, arises. The viability of the technique, however, largely depends on …

The Role Of Supply Chain Management In Industrial Development, Edward Sweeney

Other Resources

No abstract provided.

Effective Partnerships In Scm Learning, Edward Sweeney

Other Resources

No abstract provided.

Analysts’ Evaluation Of The Information Content Of Changes In Auditor Types, Ronald A. Stunda, David H. Sinason, Eric W. Typpo

Eberhardt School of Business Faculty Articles

Companies hire auditors to meet legal requirements if they are publicly traded and to provide credibility to their financial statements. However, all auditors may not provide the same level of service to third parties. Prior research regarding such events as initial public offerings has found qualitative differences among big Five and non-Big Five auditors. Companies may, therefore, switch auditors to attain some perceived qualitative difference in the audit engagement. The degree that this auditor change is or is not incorporated by financial analysts into analysts' forecasts has not been fully researched for the benefit of determining if there is any …