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Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Members In Small Local Public Accounting Firms, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Members In Government, April 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

John Menzies Baillie, Chartered Accountant: Nine Hundred Years Of Landownership In France, England, Scotland, And America, Tom Lee

Accounting Historians Notebook

John Menzies Baillie (hereafter, JMB) was born in 1826 near Culter Allers in the Scottish county of Lanarkshire. He also died there in 1886. In the intervening 60 years, he had an unexceptional career as a public accountant in Edinburgh before retiring to Culter Allers. His place in history rests exclusively on his membership in the group of 61 Edinburgh accountants who formed the first modern institution of public accountancy in 1853 - the Institute of Accountants in Edinburgh, renamed the Society of Accountants in Edinburgh (hereafter, SAE) in 1854. JMB was a relatively young and inexperienced practitioner when he …

Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

A Comparative Analysis Of The Impact Of New Technology Implementation On Organizational Structure And Corporate Decision-Making, Michelle L. Mccleese

Morehead State Theses and Dissertations

A thesis presented to the faculty of the College of Science & Technology at Morehead State University in partial fulfillment of the requirements for the Degree of Master of Science in Industrial Technology by Michelle L. McCleese in the Spring of 2005.

Thinking Beyond The Classroom In Management Education: Implementing Academic Service-Learning For A Comprehensive Learning Experience, Ovilla Turnbull, Susan R. Madsen

Marketing and Strategy Faculty Publications

The business environment has gradually become more dynamic and complex throughout the past decades. Today, businesses struggle with complicated issues that were not discussed and/or did not exist 25 to 30 years ago. Yet, according to Dallimore (2002), “higher education has not adequately responded to the need to prepare students from this complex environment” (p. 86). Educators have found that experiential teaching methods, including academic service-learning, address these current challenges in higher education. The purpose of this paper is to assist management educators and practitioners in understanding the service-learning pedagogy and its worth and applicability to management education. We will …

Santa Clara Magazine, Volume 46 Number 4, Spring 2005, Santa Clara University

Santa Clara Magazine

8 - 'AN EXTRAORDINARY EVENT' By Elizabeth Kelley Gillogly '93. SCU Music Professor Hans Boepple is a gifted pianist and dedicated teacher.

10 - EMBRACING DIFFERENCES By Adam Breen. Senior Aaron Uchikura spent a summer helping children in Moscow orphanages.

12 - THE KOKO CONNECTION By Victoria Hendel De La O. Senior Tierra Wilson's perseverance landed her a job as a gorilla research assistant and caregiver.

16 - A ROTATION IN ETHICS By Rita Beamish '74. Students learn about the ethics of health care by shadowing doctors and nurses at O'Connor Hospital in San Jose.

Reframing Agribusiness: Moving From Farm To Market Centric, Clifford J. Shultz, Mark R. Edwards

School of Business: Faculty Publications and Other Works

Agribusiness is moving from farm to market centric, where effective activities anticipate and respond to customers, markets, and the systems in which they function. This evolution requires a broader conceptualization and more accurate definition, to convey a more dynamic, systemic, and integrative discipline, which increasingly is committed to value creation and the sustainable orchestration of food, fiber, and renewable resources. We discuss the forces driving this shift to the market, offer a new and more representative definition of agribusiness, provide models to illustrate some of the most compelling trends, and articulate key elements and implications of those models.

Incentives For Monitors: Director Stock-Based Compensation And Firm Performance, James J. Cordeiro, Rajaram Veliyath, Donald O. Neubaum

Faculty Articles

Since the mid-1990s, US corporations have increasingly emphasized stock-based compensation for outside directors in order to align their interests with stockholders and thus boost firm performance. We demonstrate that stock options and stock grants (each as a ratio relative to total compensation) for directors were positively related to future firm performance (measured as stock returns, and, separately, as Jensen`s Alpha) for a panel of 450 Standard and Poor 500 finns over 1995-97. Stock option ratios appeared to have a stronger impact on firm performance than stock grants did.

An Inside Look At Compensation Committees, Mark Reilly, K. Dow Scott

School of Business: Faculty Publications and Other Works

No abstract provided.

Operating Measures, Ipo Valuation, And After Market Performance-Perspective From Internet Bubble Period, Yuhong Fan

Theses and Dissertations in Business Administration

Internet related firms experienced an extremely high degree of underpricing in the year 1999 and 2000; 40 percent more than underpricing of Non-Internet firms. Two explanations for this phenomenon are examined: the changing-risk composition hypothesis and overreaction hypothesis. Empirical tests are conducted in three stages: first trading day, short-term, and long-term performances. The results are consistent with both hypotheses, and the high initial returns for Internet firms are explainable by investors' overreaction and the firm's high uncertainties.

Service Industries Keep Employment Steady In Arkansas' Capital, Anthony Pennington-Cross

Finance Faculty Research and Publications

No abstract provided.

Financing America’S Roads: The Past Is Prologue, Michael J. Gravier, M Theodore Farris Ii

Journal of Transportation Management

This article provides a historical perspective of American roadway financing. It explores revenue collection and expenditures at the federal, state, and local governmental levels. Accounting practices of the Highway Trust Fund are discussed including the enactment of the Truth in Budgeting Act to shift revenue collection closer to a direct-user tax. Factors affecting roadway tax revenues are identified and the impact of increasing taxes is discussed. Four key considerations which will continue to shape roadway revenue collection are identified.

Regulatory Perspectives Of The Air Express Industry, Kian Chuan Chang, Mark Brian Debowski

Journal of Transportation Management

In its early days, the international air express industry was synonymous with on-board couriers, carrying bags of documents on commercial flights. The industry has changed dramatically. That initial focus on documents has widened into the transport of packages and freight, carried by fleets of fully owned or dedicated aircraft, trucks, trains and delivery vans. The bulk of the business is dominated by 24-hour guaranteed and next-day deliveries. “Every day, hundreds of thousands of employees serve the distribution needs of an increasing number of businesses worldwide from one region to another” (European Express Association, 2002). The express companies are also making …

Land Value Taxation: Persuasive Theory But Practically Difficult, Tom Dunne

Articles

While the theoretical case for Land Value Taxation is regarded as being very persuasive, most people looking closely at the idea form the view that the practical difficulties of introducing it into an established modern economy are compelling. Nevertheless, in Europe and America the ideas put forward by George continue to influence many people discussing issues around land use planning, urban development and methods of funding infrastructure and local government.

Ethical Considerations In Workplace Violence Prevention Monitoring, Gundars Kaupins, Malcolm Coco, Joe Cope

Management Faculty Publications and Presentations

Workplace violence prevention monitoring is defined as any method companies use to investigate, estimate, and record potential violence risks and actual violence in the workplace. Such efforts include providing background investigations of employees, monitoring and recording employees' work behaviors, performing risk assessments, training employees to monitor violent or threatening acts, and developing workplace violence monitoring policies. Each effort contains potential ethical problems. This paper outlines the various ethical considerations of violence prevention monitoring and makes recommendations based on them. The need for safety, security, productivity, employee relations, reputation, and discrimination has to be balanced with privacy, accuracy, consistency, immediacy, impartiality, …

When To Consider Synergies In Project Portfolio Decisions, Jeffrey Keisler

College of Management Working Papers and Reports

Portfolio decision analysis often evaluates R&D projects one at a time and uses these evaluations as the basis for profit-maximizing funding decisions. This approach can overlook strategic fit between projects. In theory, it is possible to identify synergies between projects and then fund the set of projects that maximize profit. In practice, the time and attention required to identify all such synergies may be prohibitive. Several analytic strategies are applied to simulated project portfolios with varying characteristics, using a matrix representation of interdependent portfolio elements. The results illustrate the potential impact on portfolio profit accruing from various means of considering …

Additivity Of Information Value In Two-Act Linear Loss Decisions With Normal Priors, Jeffrey Keisler

Management Science and Information Systems Faculty Publication Series

For the two-act linear loss decision problem with normal priors, conditions are derived for which the expected value of perfect information about two independent risks is super-additive in value. Several applications show how a variety of decision problems can reduce to the canonical problem, and how the general results obtained here can be translated simply to prescriptions for specific situations.

The Importance Of Logistics Capability In The E-Commerce Market, Jay Joong-Kun Cho, John Ozment

Journal of Transportation Management

This research is focused on the importance of logistics capability and its effect on firm performance in the e-commerce market. Technology-based net companies are known to have poor business network and infrastructure compared to resource-based traditional non-net based companies. A multiple-item logistics capability measurement scale is used to measure logistics capability of the firm. Firm performance is also measured by multiple items. The results indicate that logistics capability has a positive relationship with firm performance and this relationship is stronger for net based firms than for non-net based firms. Logistics capability is perceived as the firm’s critical capability in providing …

A Longitudinal Analysis Of The Journal Of Transportation Management: 1996 - 2004, Jerry W. Wilson, Cindy H. Randall

Journal of Transportation Management

The first issue of the Journal of Transportation Management (JTM) was published in the Fall of 1989. This new publication was to provide an outlet for research and writing of a practical nature, of direct benefit to logistics and transportation managers and their firms. Since that first issue, the Journal has weathered three sets of editorial staff that have collectively produced sixteen full or partial volumes. This article provides some of the history of the JTM and an analysis of some of the characteristics of its contributors during the tenure of its third and current editor, Jerry Wilson.

Using Active Learning To Enhance Supply Chain Knowledge, Joe B. Hanna, Brian J. Gibson, Randall Chapman

Journal of Transportation Management

The constantly evolving logistics discipline confronts practitioners with the challenge of keeping pace with the many advancements in the field. The authors examine ways in which logistics trainers may be able to improve their ability to effectively convey knowledge to logistics practitioners by supplementing the traditional lecture-based approaches with active learning exercises. The results of a recently conducted survey detailing current usage levels and approaches of active learning exercises, specifically simulations, by logistics educators is then presented. The paper also summarizes comments from individual simulation participants after they have completed a training experience designed to immerse them in a real …

An Excel Application For Valuing European Options With Monte Carlo Analysis, Tom Arnold, Stephen C. Henry

Finance Faculty Publications

By developing the basic intuition of how Monte Carlo simulation works within an Excel spreadsheet framework, this paper allows the undergraduate student to use Monte Carlo simulation techniques to price European style options without additional sophisticated software. Further, the skills and intuition developed provide the basis for much more complex simulation techniques.

Who Owns The Medium Owns The Message? The Ambiguity Of The Right To Communicate In The Age Of Convergence, Aliaa Ibrahim Dakroury

Reconstruction: Studies in Contemporary Culture

In her essay on The Ambiguity of the Right to Communicate in the Age of Convergence, Aliaa Dakroury frames the issue mediation in terms of media ownership and control. The question asked in the title -- Who Owns the Medium Owns the Message? -- in its rhetorical rather than literal form, indicates the skepticism with which Dakroury approaches too narrow a vision of determination. In the terms of his case study, this means questioning the apparent incommensurability of the economic convergence of multi-national media conglomerates and the right to communicate. To do so, Dakroury offers substantial analyses of both the …

Aggregation Bias And The Repeat Sales Price Index, Anthony Pennington-Cross

Finance Faculty Research and Publications

No abstract provided.

Information Technology (It) Appropriateness: The Contingency Theory Of “Fit” And It Implementation In Small And Medium Enterprises, Deepak Khazanchi

Information Systems and Quantitative Analysis Faculty Publications

There is little doubt that advanced information and communication technologies (IT) arc changing the way businesses operate and conduct commerce. As the advent of a more secure Internet and new transmission standards makes it easier and cheaper for businesses to conduct inter-organizational commerce, it is incumbent upon SME managers to assess whether implementing new technologies such as Electronic Data Interchange (EDI) over the Internet, XML or web-based e-commerce is the "right thing to do" for their organizations. The key question implicit in this decision is addressed in this paper: "Under what conditions should businesses consider themselves likely candidates for (new) …