Business Commons^™

How The Accounting Profession Is Adapting To Prevent Another "Enron", Loriann Walker

The Corinthian

Enron taught the accounting profession many valuable lessons. These lessons include the importance of Generally Accepted Auditing Standards, maintaining independence, and acting with professional ethics.

The No-Kill Controversy: Manifest And Latent Sources Of Tension, Arnold Arluke

State of the Animals 2003

Although some argue that everyone in the debate shares a passionate concern for the welfare of animals, a rift over this issue divides the shelter community. Ultimately, the best interests of animals may not be best addressed in a climate of controversy and criticism. To understand and perhaps reduce this controversy, the tensions fueling the no-kill conflict need to be identified and the breadth of the gulf separating its two camps assessed.

The Eu Ban On Battery Cages: History And Prospects, Michael C. Appleby

State of the Animals 2003

On June 15, 1999, the European Union (EU) passed a directive on the welfare of laying hens, requiring that battery cages (so called because they are arranged in batteries of rows and tiers) be phased out by 2012. Enriched laying cages (which may also be arranged in batteries but which provide increased area and height, when compared with conventional cages, and a perch, nest box, and litter area) will still be allowed. This chapter outlines how this directive came about, and the social, economic, and political issues involved. It considers prospects for the future, both within and outside the EU, …

The State Of Meat Production In Developing Countries: 2002, Neil Trent, Peter Ormel, Jose Luis Garcia De Siles, Gunter Heinz, Morgane James

State of the Animals 2003

Two organizations—one dedicated to the elimination of animal suffering and the other to encouraging sustainable agriculture and rural development— have joined forces to address animal welfare issues in the global livestock industry. The mission of The Humane Society of the United States (HSUS) and its international arm, Humane Society International (HSI), is to create a humane and sustainable world for all animals, including people, through education, advocacy, and the promotion of respect and compassion. The Food and Agriculture Organization (FAO) of the United Nations has as a specific priority to increase food production and food security while conserving and managing …

Horse Welfare Since 1950, Katherine A. Houpt, Natalie Waran

State of the Animals 2003

There are approximately 6.9 million horses in the United States, more than in any other country in the world (American Horse Council 2000) (Table 1). That fact alone should inspire Americans to improve equine welfare, although it must be said that the state of domesticated horses is better now than it was fifty years ago.

At the turn of the millennium, the most pressing welfare issues of the domestic horse surround conditions found in slaughter and transport to slaughter; pari-mutuel racing; the pregnant mare urine (PMU) industry; the competitive and show industry; and in the development of husbandry-related stereotypes. (Urban …

Financial Analysts And Enron: Asleep At The Wheel?, Arline Savage, Cynthia Miree

Accounting

We attempt to replicate the duties of financial analysts by performing accounting and financial analyses for Enron, using information contained in the firm's Security and Exchange Commission filings and in annual and quarterly reports that were available to analysts prior to the firm's collapse. We focus on Enron accounting policies, estimates, and financial measures that reflect the key risk areas that we identified in our strategy analysis.

Given that the purpose of accounting analysis is to evaluate the degree to which a firm's accounting system captures its underlying economic reality, we attempt to assess the degree of distortion in Enron's …

Research Strategy And Scoping Survey On Spreadsheet Practices, Thomas A. Grossman Jr., O Ozluk

Business Analytics and Information Systems

We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and ideal practices can he combined into proposed best practices for deployment. As a first step we propose a scoping survey to gather non-anecdotal data on spreadsheet usage. The scoping survey will interview people who develop spreadsheets. We will investigate the determinants of spreadsheet importance, identify current industry practices, and document existing standards for creation and use of spreadsheets. The survey will provide insight into user attributes, …

Accuracy In Spreadsheet Modelling Systems, Thomas A. Grossman Jr.

Business Analytics and Information Systems

Accuracy in spreadsheet modelling systems can be reduced due to difficulties with the inputs, the model itself, or the spreadsheet implementation of the model. When the "true" outputs from the system are unknowable, accuracy is evaluated subjectively. Less than perfect accuracy can be acceptable depending on the purpose of the model, problems with inputs, or resource constraints. Users build modelling systems iteratively, and choose to allocate limited resources to the inputs, the model, the spreadsheet implementation, and to employing the system for business analysis. When making these choices, users can suffer from expectation bias and diagnosis bias. Existing research results …

The Is Core - Xi: Sorting Out Issues About The Core, Scope, And Identity Of The Is Field, Steven Alter

Business Analytics and Information Systems

Debates about the core and the scope of the IS field and about whether the core and scope are related to a crisis in the field have smoldered for many years. This article is a response to ten articles submitted by members of the CAIS Editorial Board who accepted an invitation to contribute to a debate about the core and scope of the IS field. Those articles were written as responses to Benbasat and Zmud’s [2003] article “The Identity Crisis Within the IS Discipline: Defining and Communicating the Discipline’s Core Properties” and my rebuttal [Alter 2003b] entitled “Sidestepping the IT …

Tabletop Display, A Look At The System Of Design, Kristi Schmeling

Honors Capstones

Capstone submitted as a graduation requirement for the BSU Honors Program.

A Profile Of Consumer Bankruptcy Petitioners, Jean Lown, Barbara Rowe

All Archived Publications

Utah ranks first in the nation in the number of consumer bankruptcies per household. This study describes 2,567 Chapter 7 and Chapter 13 cases filed in the U.S. Bankruptcy Court for Utah in 1997. Median debt level was $31,981 for Chapter 7 and $41,626 for Chapter 13 cases. While Utah boasts a high proportion of Chapter 13 repayment plans, only 10.8% of these cases were successfully completed. Debtors tended to be young, single earners, with short job tenure. Evidence also pointed to Utah’s low per capita income and large families as other contributors to bankruptcy.

Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Letter, 2003, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

In Our Opinion… , Vol. 19 No. 1, January 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

In Our Opinion… , Vol. 19 No. 2, April/May 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Practice Alert 2003-01 Audit Confirmations; Members In Public Accounting Firms, January 2003, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

Members In Internal Audit, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Performance Measures News & Views, Volume 2, Number 1, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cameron County/Matamoros At The Crossroads: Assets And Challenges For Accelerated Regional And Binational Development, David V. Gibson, Pablo Rhi-Perez, Margaret Cotrofeld, Oralia De Los Reyes, Mark Gipson, University Of Texas At Brownsville, Texas Southmost College, University Of Texas At Austin

Digital Books

Study of assets and challenges for knowledge-based economic development in the Lower Rio Grande Valley. Includes demographic, economic, and education data for the region, as well as results of a survey of government and business leaders concerning economic development strategy.

© 2003 by UTB-CBIRD and IC² Institute.

Physician Incentives: Managed Care And Ethics, Douglas A. Mains, Alberto Coustasse, Kristine Lykens

Management Faculty Research

The authors review the principle features of the managed care system in an effort to understand the ethical assumptions inherent in managed care. The interrelationships among physician incentives, responsibilities of patients and the physician-patient relationship are examined in light of the ethical concerns identified in the managed care system. The managed care system creates ethical tensions for those who influence the allocation of scare resources. Managed care's administrative controls have increasingly changed the doctor-patient relationship to the businessperson-consumer relationship. Managed care goals of quality and access demand that physicians be both patient advocate and organizational advocate, even though these roles …

Ready To Change? Social Networks And Sustainable Organizations, Scott C. Hammond, Susan R. Madsen

Marketing and Strategy Faculty Publications

Sustained work life is a property of an organization and not a single individual or profession. Traditional organizational theory has focused change models for individuals or organizations, not on the organizational continuum. Change is a property of the organizational continuum. Our project is to redefining change theory for the organizational continuum and direct theory towards a more sustainable view of change.

Viewing Corporate Wellness Programs As Systems, Susan R. Madsen

Marketing and Strategy Faculty Publications

Although interest in corporate wellness continues to increase in workplaces in various countries, many businesses still consider employee wellness as unrelated to the organisation and its functions. Some continue to view wellness as having little or no financial impact on an organisation and, therefore, do not consider it to be part of the overall organisational system. This paper argues that wellness programming should be analysed as both a freestanding system and also a subsystem of the overall business. By viewing it through the general systems theoretical lens, the wellness system can find its place and be ultimately seen as integral …

Nova Southeastern University 2003-2004 Annual Report, Nova Southeastern University

NSU Annual Reports

No abstract provided.

Santa Clara Magazine, Volume 45 Number 3, Winter 2003, Santa Clara University

Santa Clara Magazine

10 - ACADEMIC EXCELLENCE AT SCU By Paul Locatelli, S.J. ln an adaptation of his convocation address, SCU 's president describes the University's goal to educate "the whole person."

12 - 'BECKHAM' BOOSTS SCU SOCCER By Victoria Hendel De La O. References to SCU in the hit movie have brought international attention to the women's soccer program.

14 - SEEKING SOLUTIONS Experts vi sit campus to discuss the issue of clergy abuse and work on a book about the topic.

18 - UNEARTHING THE PAST By Connie Skipitares. SCU archaeologists, anthropologists, and students probe a site near campus to learn …

A Comparison Of Multiple Regression Models To Help Predict Road Race Performance For Two Runners, Lynn Brown

All Volumes (2001-2008)

As a student I start the new semester armed with my course schedule, course descriptions straight from the undergraduate catalogue, and the all-important feedback from students who have taken the course before me. Introduction to Management Science (QMB 4600) is "A study of selected mathematical and statistical models used to aid managerial decision making." It sounds fairly difficult and potentially boring, but a necessary evil, none-the-less. Imagine my surprise when the subject is in fact interesting, engaging, and yes, fun. This paper presents the development and analysis of one of the cases in this course. It involves the creation of …

Customer Satisfaction In Communicating With Reservation Staffs Of Thai Airways International, Alina Homsangpradit

Theses Digitization Project

The purpose of this research study is to investigate the correlation between the level of customer satisfaction and demographic data. The correlation between the level of customer satisfaction towards THAI'S reservation staff and customer's attitude, and the communication behavior of THAI's reservation staff.

Balanced Scorecard: An Instrument Of Change For Facilities Services, Beverly Sue Delker Gentry

Theses Digitization Project

The purpose of this project is to develop Balanced Scorecard recommendations based on analysis that was conducted for Facilities Services at California State University, San Bernardino.

Crimson Eagle Global Enterprise, Scott Edward Bechtle

Theses Digitization Project

This project for Crimson Eagle Global Enterprise is the initial step in developing a strategic business plan. The traditional business plan contains many sections (business description, marketing, competition, operating procedures, personnel, business insurance, and finacial data). Using a different style, this project simply highlights those sections, rather than going into detail.