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2005

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Articles 1201 - 1230 of 1776

Full-Text Articles in Business

Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie Jan 2005

Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie

Accounting Historians Journal

This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has always been an essential and integral part of effective policies and activities for Britain's empire building. Theories of citizenship are used in particular to examine the close association between accounting and imperial policies during British indirect rule in Fiji. Through an examination of archival data and other relevant source materials, the paper highlights the ways in which accounting helped translate imperial forms of oppression and injustice into everyday work practice. Indirect rule generally required the separation and subordination of the native population as …

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Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force Jan 2005

Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force

Statements on Auditing Standards

No abstract provided.

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Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 101, As Of January 1, 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 101, As Of January 1, 2005, American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

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Practicing Cpa, Vol. 29 No. 1, January 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Practicing Cpa, Vol. 29 No. 1, January 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Practice Alert 2005-1: Auditing Procedures With Respect To Variable Interest Entities, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2005

Practice Alert 2005-1: Auditing Procedures With Respect To Variable Interest Entities, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

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Members In Large Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Members In Large Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts Jan 2005

William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts

Accounting Historians Journal

Uniqueness is an attribute of greatness. Bill Samson was unique. No other accounting historian has had his likeness and his story told on the front page of The Wall Street Journal. Bill was the subject of such attention on July 16, 1997. But he would be the first to point out that being a poster child' for accounting history was not what pleased him the most. Rather, his life with Joan, their collection of pets, and perhaps the Harley which he drove with all the abandon of a 'rebel with a cause', were the center of the spirited person we …

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Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], Academy Of Accounting Historians Jan 2005

Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, 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.

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Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken Jan 2005

Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken

Accounting Historians Journal

The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from circulating' capital surpluses, even though overall there were losses of total invested capital. It is generally accepted that the British courts were conscious not to limit management's capacity to innovate and operate their businesses in good faith, and to maximize the capacity of their entities to distribute dividends to shareholders now and in the future. Nevertheless, it is unclear why at the time some accounting methods were accepted as being …

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Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians Jan 2005

Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault Jan 2005

Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody's Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …

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Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe Jan 2005

Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe

Accounting Historians Journal

The paper outlines developments in the accounting history literature during the 1990s. The introduction chronicles the immense broadening of publication opportunities in accounting history that characterized the decade. To a certain extent, this enhancement of outlets resulted from a richer dialogue among accounting historians who became increasingly willing to debate paradigmatic and methodological issues. In this context, the paper identifies and discusses traditional and critical forms of accounting history and reviews work within the paradigms of economic-rationalist, Foucauldian, and Marxist/labor-process studies. The major elements of debate between old and new perspectives on accounting history are discussed and linked to later …

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Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians Jan 2005

Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements inclued: Editorial Annourncemnt: New submissions should be sent to the incoming editor; Accounting Historians Journal Prize Winners 2004; Academy of Accounting Historinas: 2005 Rsearch Conference; Eleventh World Congress of accounting Historians: First Announcement, Call for Papers; 17th Annual Conference on Accounting, Business & Financial History.

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Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson Jan 2005

Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson

Accounting Historians Journal

This paper argues that a complex of accounting measures : account books, inventories of accumulated wealth, and detailed instructions for production performance : were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries constructed detailed mission documents that described the acquisition of scarce resources, reported the aggregation of material and spiritual mission wealth, and controlled daily production performance of the native population. In short, the resulting mission …

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Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby Jan 2005

Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby

Accounting Historians Journal

This paper takes as its starting point the relevance of a historical perspective to the study of corporate governance. Corporate governance is concerned with the institutions that influence how business corporations allocate resources and returns, and with the exercise of accountability to investors and other stakeholders. The historical model adopted is that of personal capitalism which is informed by scholars such as Chandler, and in the British context, Quail. Birmingham Small Arms, a quoted and diversified engineering company, was selected for analysis because although it was relatively large and adopted a holding company format, it retained many of the characteristics …

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Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen Jan 2005

Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen

Accounting Historians Journal

Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordazar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and still maintain quality standards. This Memorandum presented a costing model, and provides an early example of the use of cost accounting to challenge a monopoly in Spain.

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Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue] Jan 2005

Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants Jan 2005

Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Tax Section Newsletter, January 2005, American Institute Of Certified Public Accountants. Tax Section Jan 2005

Tax Section Newsletter, January 2005, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

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Creating A New Program In Entrepreneurship Education: A Case Study In Colombia, Kirk C. Heriot, Noel D. Campbell Jan 2005

Creating A New Program In Entrepreneurship Education: A Case Study In Colombia, Kirk C. Heriot, Noel D. Campbell

New England Journal of Entrepreneurship

Entrepreneurship has been widely recognized as having greatly influenced the United States. Its influence has especially been documented over the past 20 years. Paralleling our societal interest in entrepreneurship has been increasing interest in entrepreneurship education. While our interest in entrepreneurship education has grown considerably over the past two decades, this field of study continues to have critics both within and outside of schools and colleges of business (Kuratko 2004). In spite of these criticisms, some researchers suggest that the United States is still far ahead of other regions of the world in terms of entrepreneurial education (Solomon et al. …

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Preparing Your Business For Valuation, Margaret D. Nowicki, Eric E. Lewis, Jeffrey W. Lippitt Jan 2005

Preparing Your Business For Valuation, Margaret D. Nowicki, Eric E. Lewis, Jeffrey W. Lippitt

New England Journal of Entrepreneurship

There is a tremendous need for the valuation of small businesses. Oftentimes, small businessowners do not have the wherewithal to gather the data and keep it up to date for use in situations that require valuation. Formal valuations are necessary because they provide objective evidence of value, in contrast to value set by markets on which public companies are traded. This article focuses on some factors that impact the valuation of the business and will help small businessowners feel more comfortable talking with financial professionals about how the business might be valued.

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Entrepreneurship Research Through Databases: Measurement And Design Issues, Karl Wennberg Jan 2005

Entrepreneurship Research Through Databases: Measurement And Design Issues, Karl Wennberg

New England Journal of Entrepreneurship

This article provides an account of how databases can be effectively used in entrepreneurship research. Improved quality and access to large secondary databases offer paths to answer questions of great theoretical value. I present an overview of theoretical, methodological, and practical difficulties in working with database data, together with advice on how such difficulties can be overcome. Conclusions are given, together with suggestions of areas where databases might provide real and important contributions to entrepreneurship research.

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Retirement Plans, Attitudes, And Expectations Of Kansas Board Of Regents Faculty, Carl Parker, Bill Rickman, Rory Terry, Tom Johansen Jan 2005

Retirement Plans, Attitudes, And Expectations Of Kansas Board Of Regents Faculty, Carl Parker, Bill Rickman, Rory Terry, Tom Johansen

Fort Hays Studies Series

This data set enables the examination of investment choices of a mature group of faculty, where saving for retirement is a major investment objective. Consideration of future retirement-related policy proposals by universities should be evaluated with an understanding of the relative importance of economic and non-economic influences upon the retirement decision by university faculty.

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Systems Development Tools And The Relationship To Project Design: Cost And Budget Implications, Gerald V. Post, Albert Kagan Jan 2005

Systems Development Tools And The Relationship To Project Design: Cost And Budget Implications, Gerald V. Post, Albert Kagan

Journal of International Information Management

An investigation into current system development trends, including a summary of projects, platforms, and tools. The majority of projects get completed on time and within budget, but 14 percent still present problems. The choice of tools appears to be changing to represent the demand for new projects on new platforms—particularly the Internet. CASE tools are used sparingly, and Java is beginning to replace C++ in many projects. Database management systems are critical to almost all projects.

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Inference-Guiding For Intelligent Agents, Jinchang Wang Jan 2005

Inference-Guiding For Intelligent Agents, Jinchang Wang

Journal of International Information Management

In many applications of intelligent agents, initially given facts are not sufficient to reach a decision, and more data are needed. In that case. Inference-guiding is needed to identify the missing information and lead inference to a conclusion. This paper presents a new inferenceguiding strategy that selects the key pieces of missing information in such a way that the total cost of acquiring additional information for reaching a conclusion is the lowest. The computational experiments show that the new strategy is more effective and economical than the inference-guiding strategies currently available for the intelligent systems.

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Contextual Analysis Of Enterprise Mobile Services Requirements, Radhika Jain Jan 2005

Contextual Analysis Of Enterprise Mobile Services Requirements, Radhika Jain

Journal of International Information Management

This article presents a framework to classify various types of mobile services implemented in organizational settings. Based on the objectives of wireless information systems (WIS), we identify three categories viz. enterprise mobile services, enterprise-advantage mobile services, and consumer mobile services. While the last two categories of mobile services have received broader attention, there has not been much work done in analyzing the role of mobile services in the organizational settings specific to various industries. In this article, we attempt to fill this void by synthesizing the extant literature in this area. Based on the degree of user's mobility in their …

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Statistical Process Control For The Engineering It Support Incident Life Cycle, Binay Anand, Christopher A. Chung Jan 2005

Statistical Process Control For The Engineering It Support Incident Life Cycle, Binay Anand, Christopher A. Chung

Journal of International Information Management

This paper describes a new Statistical Process Control technique to better manage the engineering Information Technology life cycle process. This includes the identification of the activities in the engineering IT support lifecycle initiation, reproduction, analysis and resolution phases. The performance of these lifecycle activities are analyzed using a highly modified Chart of Individuals, Statistical Process Control approach. This new type of SPC system can help engineering IT management to determine whether or not a support incident is in control. Out of control support incidents can then be investigated for special causes so that corrective action may be taken.

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Acceptance Of Wireless Internet Via Mobile Technology In China, June Lu, Chang Liu, Chun-Sheng Yu, James E. Yao Jan 2005

Acceptance Of Wireless Internet Via Mobile Technology In China, June Lu, Chang Liu, Chun-Sheng Yu, James E. Yao

Journal of International Information Management

This study explores factors associated with the acceptance of Wireless Internet via Mobile Technology (WIMT) in China. The results indicate that the acceptance of WIMT is related to the factors of perceived usefulness, perceived ease of use, social influences, wireless trust environment, and facilitating conditions. It provides diagnostic insight into how different factors influence user intention to accept WIMT in China, and thus help business develop strategy to prompt WIMT communications and mobile commerce there.

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Premier, Stuart H. Mann, Sam-Erik Ruttman, Robert J. Schabron, Mary Ann Mcdaniel, Andy Nazarechuk, Ivan B. Turnipseed, John Stefanelli Jan 2005

Premier, Stuart H. Mann, Sam-Erik Ruttman, Robert J. Schabron, Mary Ann Mcdaniel, Andy Nazarechuk, Ivan B. Turnipseed, John Stefanelli

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

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Indiana State University Financial Report 2005, Indiana State University Jan 2005

Indiana State University Financial Report 2005, Indiana State University

Financial Reports

No abstract provided.

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