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2004

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Articles 1081 - 1110 of 1625

Full-Text Articles in Business

The Advertising Plan Of Toyota Camry For Toyota Motor Thailand Co. Ltd, Ampika Kosumapa Jan 2004

The Advertising Plan Of Toyota Camry For Toyota Motor Thailand Co. Ltd, Ampika Kosumapa

Theses Digitization Project

The purpose of this study is to target the efforts of Toyota Motor Thailand to create an effective advertising plan for the Camry.


Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck Jan 2004

Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck

Accounting Historians Journal

Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …


Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Large Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Eleventh Accounting and Management History Conference; Eleventh World Congress of Accounting Historians, First Announcement and Call for Papers; Accounting Business & Financial History: Call for Papers; Call for Papers: The fourth Accounting History International Conference


Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag Jan 2004

Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag

Accounting Historians Journal

Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of resources, which was considered an important source of economic development. He viewed philosophy and political science as separate disciplines but considered accounting an integral part of economics. He specified a very broad scope for accounting and considered explanation and prediction as its proper objectives. Kautilya developed bookkeeping rules to record and classify economic data, emphasized the critical role of independent periodic audits and proposed the establishment of two important …


Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee Jan 2004

Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee

Accounting Historians Journal

A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …


Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.


Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler Jan 2004

Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler

Accounting Historians Journal

In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.


Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan Jan 2004

Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan

Accounting Historians Journal

Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.


Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.


Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid Jan 2004

Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid

Accounting Historians Journal

Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.


Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants Jan 2004

Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Consultant, Volume 17, Number 4, December/January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Consultant, Volume 17, Number 4, December/January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section Jan 2004

Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Dhr Construction, Llc : Parts A And B, Herbert Sherman, Daniel James Rowley Jan 2004

Dhr Construction, Llc : Parts A And B, Herbert Sherman, Daniel James Rowley

New England Journal of Entrepreneurship

Stephen Hodgetts read the e-mail over and over again and still could hardly believe what he had read. He had just come back from his vacation, well rested and refreshed, and this e-mail had dampened his high enthusiasm. It took time to absorb such bad news and for Hodgetts to get over his incredulity. Yet in the end Hodgetts accepted the truth—a deep, dark terrible truth that would not go away. Robert Davis, his business partner’s son, had confirmed in an e-mail his worst fears about their newest business partner, David Russ. Many thoughts were running through his mind simultaneously …


The Values Of Being Small And Nimble, Joshua Shuart, Peter Christian ("Chris") Murphy Jan 2004

The Values Of Being Small And Nimble, Joshua Shuart, Peter Christian ("Chris") Murphy

New England Journal of Entrepreneurship


Peter Christian (Chris) Murphy had worked his way up the “food chain” at AT&T for 19 years, culminating in his position as Sales Center Vice President for South Florida. When he and a coworker realized there was an opportunity in the marketplace for a small, nimble company to take advantage of emerging communications technology that a stodgy, lumbering corporation would have trouble integrating into its service package, Chris decided to jump into an entrepreneurial opportunity.


A Genetic Algorithm Assisted Hybrid Approach To Web Information Integration, Jia-Lang Seng, Ming-Hsiung Ying Jan 2004

A Genetic Algorithm Assisted Hybrid Approach To Web Information Integration, Jia-Lang Seng, Ming-Hsiung Ying

Journal of International Information Management

Heterogeneity and interoperability of Web data sources represent the current key issue in Web information extraction and integration. Warehouse approach and virtual approach are the common approaches adopted to integrate heterogeneous Web data sources. However, few analytic model and cost model were developed to measure and assess the efficiency and effectiveness of either approach or a combination. Hence, a contingency model cannot be produced to assist the search engine to select and mix the warehouse method and the virtual method. In this study, we present a genetic algorithm assisted hybrid approach to aid the search engine to evaluate the cost …


The Ecology Of Interorganizational Information Sharing, Jane Fedorowicz, Janis L. Gogan, Amy W. Ray Jan 2004

The Ecology Of Interorganizational Information Sharing, Jane Fedorowicz, Janis L. Gogan, Amy W. Ray

Journal of International Information Management

Increasingly, companies use interorganizational information systems to support business process partnerships, such as automatic replenishment systems and other supply chain initiatives, invoicing and payments, and insurance claims processing. Inter-firm networking in turn can increase the visibility of information generated and used by business partners. These business partners may experience intended and unintended impacts from the changes in the partnering relationship, in effect altering the ecology of the organization. Yet IT researchers rarely study an organization's ecology, focusing instead on impacts upon internal processes. Our goal in this paper is to propose a definition of interorganizational information ecology, to provide IT …


A Study Of The Relationship Between Internet Diffusion And Culture, Ravi Nath, N.R. Vasudeva Murthy Jan 2004

A Study Of The Relationship Between Internet Diffusion And Culture, Ravi Nath, N.R. Vasudeva Murthy

Journal of International Information Management

The unevenness in the diffusion rates of the Internet across nations is commonly referred to as the "digital divide." Technological, economic and political factors are often mentioned as the primary contributing factors to this digital gap. However, there is sufficient evidence in support of the proposition that a nation's culture also plays a role in how citizens adopt and use technology innovations. This paper examines the relationship between the cultural dimensions proposed by Hofstede and the Internet adoption rate of nations. Data from sixty-two countries are used to establish a regression model and the empirical results show that cultural traits …


Improving Workflovf In Home Healthcare Industry: A Case Study, Mohan Rao, Norma Teran, Michael Savard Jan 2004

Improving Workflovf In Home Healthcare Industry: A Case Study, Mohan Rao, Norma Teran, Michael Savard

Journal of International Information Management

Home healthcare industry is facing increasing pressure to change business processes and manage information flow electronically. With the help of a case example, this paper describes how a webbased system could improve the workflow communication problems in home healthcare companies. Every department of the case company has its own software to assist in everyday operations but is unable to communicate with one another electronically. All documents necessary in the coordination of care have to move physically between departments. The proposed solution is a web-based electronic form management system that would improve regulatory compliance and operating efficiency.


Linioj-Maition Systems Service Quality Measurement: The Evolution Of The Servqual Instrument, Dwayne Whitten Jan 2004

Linioj-Maition Systems Service Quality Measurement: The Evolution Of The Servqual Instrument, Dwayne Whitten

Journal of International Information Management

Due to the increasing service component of information technology, service quality measurement has become increasingly important as IS practitioners attempt to increase service quality to customers. The measurement of service quality in IS evolved from the research done in marketing literature. The SERVQUAL instrument has evolved to become the most commonly used measurement instrument in both IS and marketing. Although commonly used, SERVQUAL instrument is not without criticism. This paper describes the SERVQUAL instrument, its criticisms and support, and finally the SERVPERF instrument, a variation of the SERVQUAL instrument which is an attempt at improving upon the SERVQUAL instrument.


Customer Relationship Management (Crm): A Comparative Study Between U.S.A. And Spain, Jesus Garcia De Madariaga Jan 2004

Customer Relationship Management (Crm): A Comparative Study Between U.S.A. And Spain, Jesus Garcia De Madariaga

Journal of International Information Management

This paper surveys the marketing executives of the top companies in Spain with more than 100 million euros on net sales and reports the status of Customer Relationship Management (CRM) solutions in their companies. The results are compared with the U.S.A. status reported by a previous study developed by InformationWeek Research in 2000 with a sample based on Fortune 500. One hundred and thirty-six companies participated in this study. The data provides insights into the strengths and weaknesses of the CRM in Spain in comparison with USA. Some viable actions are recommended to improve the usage of CRM and to …


Extensible Markup Language (Xml) For Competitive Advantage, William P. Wagner, Ralph Hilken, Q B. Chung Jan 2004

Extensible Markup Language (Xml) For Competitive Advantage, William P. Wagner, Ralph Hilken, Q B. Chung

Journal of International Information Management

extensible Markup Language (XML) has received much attention in the popular press lately as a new technology designed to facilitate information sharing among business entities. One of the biggest problems that companies are experiencing today with XML is that many executives do not understand what XML is and why it is important, nor do they understand what its potential impact on their information strategy might be. In this paper, we present an overview of XML and a framework for generating IS strategic alternatives, which was introduced in its original form in the 1980s. This framework is adapted to suit the …


The Demand For Information Technology Knowledge And Skills: An Exploratory Investigation, Stuart D. Galup, Ronald Dattero, Jim J. Quan Jan 2004

The Demand For Information Technology Knowledge And Skills: An Exploratory Investigation, Stuart D. Galup, Ronald Dattero, Jim J. Quan

Journal of International Information Management

Organizations are always in search of appropriate information technology knowledge and skills to carry out normal business operations. Such demand is directly impacted by the overall economic conditions. During stressful economic times, managers, facing tough budgetary pressure, are farced to examine more thoroughly what knowledge and skills are needed to survive. This paper investigates the desired information technology knowledge and skills that employers are searching for in these turbulent times. We examine the content ofjob advertisements for information technology professionals placed in an online job placement website over a 2 year period, 2001-2002.