Business Commons^™

Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, 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, AHJ ad hoc reviewers, and 2005 best article prize winners.

Auditor Switching And The Great Depression, Alan John Richardson

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …

Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray

Accounting Historians Journal

This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India post-independence. The development of the ICAI is categorized into three phases: source, diffusion, and reaction. Intra-system activity, trans-system activity, and the socio-economic and political environments are shown to influence all stages of the change. Within these phases, the paper focuses on the involvement of the state in the development of the ICAI, credentialism and the importance of the title chartered, the disciplinary powers of the ICAI, and …

Frank Must Marry Money: Men, Women, And Property In Trollope's Novels, Janette Rutterford, Josephine Maltby

Accounting Historians Journal

There is a continuing debate about the extent to which women in the 19th century were involved in economic life. The paper uses a reading of a number of novels by the English author Anthony Trollope to explore the impact of primogeniture, entail, and the marriage settlement on the relationship between men and women and the extent to which women were involved in the ownership, transmission, and management of property in England in the mid-19th century.

Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Using A White-Collar Profession In Accounting Courses: Approaches To Addressing Diversity, William D. Samson, Cheryl L. Allen, Richard K. Fleischman, Ida B. Robinson-Backmon

Accounting Historians Journal

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the …

Cpa Expert 2006 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Determinants Of Option Spreads In A Multiple Listing Environment, Rebecca Abraham, Charlie W. Harrington, Jr.

HCBE Faculty Articles

This study empirically determined the predictors of bid-ask spreads of equity options within the context of the current multiple-listed options market. Price emerged as the most powerful predictor followed by multiple listing. Price and volatility increased spreads, while multiple listing and volume reduced them. Multiple listing was more powerful than volume in explaining spreads. This study establishes that spread reductions prevail several years after initial multiple listing and supports the importance of competition over economies of scale in explaining spreads.

Spirituality And Leadership Among College Freshmen, Barry Z. Posner

Management & Entrepreneurship

Over a century ago, Ralph Waldo Emerson bragged to Henry Thoreau that "at Harvard they teach all branches of learning." Thoreau responded, "Yes, but they don ' t teach the roots" (Jacobs, 1991, p. 277). This sort of commentary continues to this day as a growing number of scholars and practitioners argue that the roots of effective leadership are grounded in the spiritual dimension of individual leaders (e.g., Conger, 1994; Marcie, 1997; Mitroff & Denton, 1999).

While hundreds of articles and books about spirituality and the workplace are now appearing, most are theory-based or anecdotal (Strack, 2001). Very little quantitative …

Legality Of Age Restrictions In The Nba And Nfl, Michael Mccann, Joseph S. Rosen

Law Faculty Scholarship

This essay examines age eligibility rules in the National Football League (NFL) and the National Basketball Association (NBA), offers analysis of related antitrust and labor law issues, and shares perspective on underlying policies. As a matter of background, the NFL and the NBA are the only major sports organizations that prohibit players from entrance until a prescribed period after high school graduation. Major League Baseball, the National Hockey League, NASCAR, professional tennis, professional golf, and professional boxing have no such rules. Individuals can also partake in professional acting, theater, music, and other entertainment professions without satisfying a period after high …

It’S Not About The Money: The Role Of Preferences, Cognitive Biases And Heuristics Among Professional Athletes, Michael Mccann

Law Faculty Scholarship

Professional athletes are often regarded as selfish, greedy, and out-of-touch with regular people. They hire agents who are vilified for negotiating employment contracts that occasionally yield compensation in excess of national gross domestic products. Professional athletes are thus commonly assumed to most value economic remuneration, rather than the love of the game or some other intangible, romanticized inclination.

Lending credibility to this intuition is the rational actor model, a law and economic precept which presupposes that when individuals are presented with a set of choices, they rationally weigh costs and benefits, and select the course of action that maximizes their …

The Reckless Pursuit Of Dominion: A Situational Analysis Of The Nba And Diminishing Player Autonomy, Michael Mccann

Law Faculty Scholarship

This Article examines required genetic testing of NBA players from a situational vantage point, integrating socio-psychological, legal, and ethical analyses. The core argument may be expressed as follows: required genetic testing of NBA players appears consistent with a broader and largely deleterious agenda by the NBA to control players. Since implementation of the rookie wage scale in 1995 through the recent imposition of a paternalistic player dress code, the NBA has increasingly usurped player autonomy. The NBA's capacity to do so largely rests in its adroit manipulation of the situational influences that influence fans and media. For instance, because of …

Social Psychology, Calamities, And Sports Law, Michael Mccann

Law Faculty Scholarship

This Article examines the role of situational pressures, fundamental attribution errors, and legal frameworks in how professional sports actors respond to the threat and occurrence of calamities. Both natural and manmade threats to American health are likely to rise over the next decade. Such threats may include catastrophic weather, natural disasters, terrorist attacks, and communicable disease pandemics. In response to these threats, professional sports leagues, professional athletes, fans, and media might engage in unprecedented behavior. Consider, for instance, increasingly-devastating weather patterns, and how they might animate leagues to relocate franchises to cities with more favorable forecasts. The same outcome might …

2005-2006 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2004-2005 Audit Report for Morehead State University.

Summary Comparison Of Select Foreign Exto Laws, Workplace Flexibility 2010, Georgetown University Law Center

Charts and Summaries of State, U.S., and Foreign Laws and Regulations

No abstract provided.

State-By-State Guide To Unpaid, Job-Protected Extended Time Off Laws, Workplace Flexibility 2010, Georgetown University Law Center

Charts and Summaries of State, U.S., and Foreign Laws and Regulations

No abstract provided.

Accounting Trends And Techniques, 60th Annual Survey, 2006 Edition, American Institute Of Certified Public Accountants. Federal Taxation Division

Accounting Trends and Techniques

No abstract provided.

Turning Points In Relationships With Disliked Co-Workers, Jon A. Hess, Becky Lynn Omdahl, Janie M. Harden Fritz

Communication Faculty Publications

Although most people begin their employment with the education and on-the-job training to handle the tasks their jobs entail, few long-term employees boast that they feel competent in dealing with all the difficult people they encounter in the workplace. Unpleasant coworkers range from annoying nuisances to major sources of job frustration and career roadblocks. Given that periodic preoccupation with unlovable coworkers is nearly a universal feature of organizational life, it is not surprising that such relationships are given due attention in the media and popular press (e.g., Bramson, 1989; Topchik, 2000). What is surprising is how little scholarly attention has …

2006-2007 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2006-2007 Audit Report for Morehead State University.

Chapter 116: Statutory Guidance For Unincorporated Associations, Zebulon J. Young

McGeorge Law Review

No abstract provided.

Health Information Text Characteristics, Gondy Leroy, Evren Eryilmaz '11, Benjamin T. Laroya

CGU Faculty Publications and Research

Millions of people search online for medical text, but these texts are often too complicated to understand. Readability evaluations are mostly based on surface metrics such as character or words counts and sentence syntax, but content is ignored. We compared four types of documents, easy and difficult WebMD documents, patient blogs, and patient educational material, for surface and content-based metrics. The documents differed significantly in reading grade levels and vocabulary used. WebMD pages with high readability also used terminology that was more consumer-friendly. Moreover, difficult documents are harder to understand due to their grammar and word choice and because they …

Ada News Convention Daily - 2006 Day 4, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

Better Health Sciences Collections With Oclc’S Worldcat, Carol Watwood

DLPS Faculty Publications

As the world's largest bibliographic database. OCLC's WorldCat has unique value in identifying materials for building a high-quality health sciences collection. WorldCat on FirstSearch is a valuable addition to the librarian's collection development toolbox to help compensate for the cessation of the Brandon/Hill lists. The database's large size, powerful keyword search feature, currency, and the ability to highlight important information through its interface all contribute to its usefulness in collection development. Several pilot projects and ongoing research in open access, "work-based" record design hold much promise for increased versatility.

The Role Of Organizational Culture In Effective Team Development, Jack G. Montgomery Jr.

DLTS Faculty Publications

The concepts surrounding team management and organizational culture may seen unrelated when initially considering the implementation of some form of team management however in fact both concepts are intimately connected. The success of any team management effort may depend on the successful identification, understanding and management of that wide variety of social and procedural elements collectively known as the organizational culture. This paper examines the role of organizational culture and how it impacts a manager or administrator introducing and implementing team management concepts to their workplace. The author will examine the definition of organizational culture, the various types of cultures …

Performance Measures: Traditional Versus New Models, Hasan Zafer Yuksel

Theses Digitization Project

The thesis analyzed the performance of 5,987 mutual funds using a database called Steele Mutual Fund Experts and compared the predicting ability of various measures of performance. The measures discussed in the thesis are Treynor Ratio, Sharpe Ratio, Jensen's Alpha, Graham-Harvey-1 (GH-1), and Graham-Harvey-2 (GH-2). The performance measures are mostly used by professional money managers and scholars for literary purposes.

Big Al's: Ten Years On, Gerry Mortimer

Case studies

This case study was developed by Gerry Mortimer of the Technological University Dublin. It was developed as a basis for class discussion, rather than to illustrate effective or ineffective handling of an administrative situation. The author acknowledges the assistance of research student Tara Rooney in preparing this case and of Simon Walker and Blathnaid Ni Fhatharta of Kepak Convenience Foods and Niamh MacHale of An Bord Bia (Irish Food Board) in facilitating its development.

Ua9 Investing In The Spirit, Wku Development & Alumni Relations

WKU Administration Documents

Development office newsletter regarding donors and donations to Western Kentucky University.

Lessons Learned As Author And Editor, Connie Foster

DLTS Faculty Publications

Writing and editing are dynamic, creative processes. At some point both author and editor must release the finished product and submit to the production process (more copy editing, proofing and queries). To offer the best manuscript possible, some tips are presented.

Interdependent Consumer Choice And The Oval Of Cassini, Aharon Hibshoosh

Faculty Publications

This paper follows a theory of Nicosia and Hibshoosh regarding the choice by social consumer unit who is facing conflicting institutional norms. The paper presents a duo-centric consumer residential choice model with special disutility function. The properties of the Oval of Cassini play a key role in the parstmonious modeling of this phenomenon and in the analysis. Specifically, we develop a residential consumer choice model where the consumer utility is affected by conflicted demands for activities of work and non-work institutions. The consumer unit is simultaneously attracted to two predetermined centers of work and non-work, while making its residence choice. …

Research Agenda For Studying Open Source Ii: View Through The Lens Of Referent Discipline Theories, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York

Faculty Publications

In a companion paper [Niederman et al., 2006] we presented a multi-level research agenda for studying information systems using open source software. This paper examines open source in terms of MIS and referent discipline theories that are the base needed for rigorous study of the research agenda.