Business Commons^™

Shifting Paradigm In Business Reporting And Assurance, Amy Pawlicki, American Institute Of Certified Public Accountants. Assurance Services Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Comment Letters For Proposed Statement On Auditing Standards No. 114 (Redrafted), The Auditor’S Communication With Those Charged With Governance. 2008, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Report And Recommendations Pursuant To Section 133 Of The Emergency Economic Stabilization Act Of 2008: Study On Mark-To-Market Accounting, United States. Securities And Exchange Commission. Office Of The Chief Accountant

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Exploring The Relationship Between Organisational Culture And Planning Processes In Selected Western Australian Sport Associations, Sooyoung Sul Tcha

Theses: Doctorates and Masters

This study explored the effects of organisational culture on the planning processes of three state sport associations in Western Australia. Using the competing values framework of organisational culture and Chapman' s planning model, this study aimed to explore three research questions: (i) What are the demographic and organisational cultural profiles of the selected sport organisations? In particular, do professionals and volunteers share similar or different perceptions of the organisational cultures?; (ii) Wh~t are the development planning processes for each sport association? How does each association perceive the development planning processes?, and; (iii) How does organisational culture influence planning processes? To …

Multi-Echelon Repairable Item Inventory System With Limited Repair Capacity Under Nonstationary Demands, Hoong Chuin Lau, Huawei Song

Research Collection School Of Computing and Information Systems

Classical multi-echelon repairable item inventory models are based either on steady-state analysis or infinite repair capacity, which may not work well in situations when the demand is nonstationary, or repair capacity is limited. In this paper, we propose an analytical model for evaluating system performance that works well under limited repair capacity and nonstationary demands. Following the METRIC methodology, we then develop an optimisation algorithm to solve the corrective maintenance problem in military logistics. Experimental results show that our approach yields good solutions efficiently. This work has also resulted in a software that has been field-tested by a military organisation.

Department Of Fisheries Annual Report To Parliament 2007/08, Government Of Western Australia Department Of Fisheries

Department of Fisheries Annual Reports

In accordance with Section 61 of the Financial Management Act 2006 (FMA) and Section 263 of the Fish Resources Management Act 1994 (FRMA), | submit for your information the Annual Report to Parliament of the Department of Fisheries of Western Australia for the financial year ending 30 June 2008.

If there is a key word to describe the bulk of the Department of Fisheries' achievements during 2007/08, 'collaborative' fits very well.

Collaboration is, of course, essential in the work of a government agency that deals with a variety of clients, and must be accountable to the Parliament and public of …

Employee Performance Assessment In Quality Assurance, Rahul Jain

Master's Projects

Employee performance often determines the progress of a company. Poor appraisals and improper assessment directly effects employee satisfaction and impair company results. Many managers rely primarily on behavioral impressions without appropriately including factual information of the actual work done. There is clear benefit from procedures that elicit and use both factual and subjective criteria for assessment. Analytical Hierarchy Process (AHP) is a methodology that can be applied to complex decisions with multiple criteria [29]. AHP has the capability to combine both subjective and objective evaluation factors, thereby minimizing bias in decision making [29]. The methodology also allows subjective measures from …

Analytical Procedures, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements : State And Local Governmental Units, April 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Common Interest Realty Associations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Audit Guide Revision Task Force Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Comprehensive Audit Risk Alert - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

High-Technology Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Investment Companies Industry Developments, 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governmental Developments - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Delinquency Of Subprime Mortgages, Michelle A. Danis, Anthony Pennington-Cross

Finance Faculty Research and Publications

The lag between the time that a borrower stops making payments on a mortgage and the termination of the loan plays a critical role in the costs borne by both borrower and lender on defaulted loans. While the prior literature uses a multinomial logit approach, statistical tests indicate that we cannot accept the associated assumption of Independence of Irrelevant Alternatives (IIA). Using a nested logit specification our results suggest that the recipe for delinquency involves young loans to low credit score borrowers with low or no documentation in housing markets with moderately volatile and flat or declining nominal house prices.

Health Care Organizations With Conforming Changes As Of May 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Exploring Voice As Integration: A Direction For Assessing Student Work In Learning Communities With Composition, Keisha L. Hoerrner, Ruth Goldfine, Amy Buddie, Charlotte Collins, Emily Holler, Nancy Prochaska, Brian Wooten

Faculty Articles

Kennesaw State University’s team of interdisciplinary scholars qualitatively assessed student learning within theme-based learning communities to determine whether content from one discipline was evident in student work produced within another discipline. Faculty concluded that they were likely expecting more disciplinary integration than first-semester college students were capable of providing, and that they were likely not asking for the integration they were expecting. By examining student work as evidence, the researchers became more acutely aware of the assignment instructions, prompting them to work more closely with colleagues in their future learning communities to develop interdisciplinary assignments with explicit expectations for integration.

Anomie And The Marketing Function: The Role Of Control Mechanisms, Amit Saini, Mike Krush, Jean L. Johnson

Department of Marketing: Faculty Publications

The theoretical notion of anomie is used to examine the impact of top management’s control mechanisms on the environment of the marketing function. Based on a literature review and in-depth field interviews with marketing managers in diverse industries, a conceptual model is proposed that incorporates the two managerial control mechanisms, viz. output and process control, and relates their distinctive influence to anomie in the marketing function. Three contingency variables, i.e., resource scarcity, power, and ethics codification, are proposed to moderate the relationship between control mechanisms and anomie. The authors also argue for the link between anomic environments and the propensity …

Environmental Context, Managerial Cognition, And Strategic Action: An Integrated View, Sucheta Nadkarni, Pamela S. Barr

Department of Management: Faculty Publications

This study addresses an apparent disconnect between two views of strategic action: the “economic view,” which contends that industry structure is the primary influence on strategic action, and the “cognitive view,” which suggests that managerial cognition drives strategic action. We argue that this disconnect has created artificial boundaries between the two perspectives and has limited our ability to develop holistic explanations of strategic action. In response, we develop an integrated model that answers two questions: 1) Does industry context affect managerial cognition? 2) Does managerial cognition mediate the relationship between industry context and strategic responses to environmental changes? To examine …

Getting Past Conflict Resolution: A Complexity View Of Conflict, Leticia Andrade, Donde Ashmos Plowman, Dennis Duchon

Department of Management: Faculty Publications

The traditional view of conflict, as a problematic condition always requiring reduction or elimination and whose conditions or outcomes can be predicted, is incompatible with a complex adaptive systems view of organizations. Thus, conventional approaches to reducing conflict are often futile because the fundamental properties of complex adaptive systems are the source of much organizational ‘conflict.’ In this paper we offer an alternative view of conflict as pattern fluctuations in complex adaptive systems. Rather than needing reduction or elimination, conflict is the fuel that drives system growth and enables learning and adaptive behaviors, making innovation possible. Instead of focusing on …

The Utility Of Transactional And Transformational Leadership For Predicting Performance And Satisfaction Within A Path-Goal Theory Framework, Robert P. Vecchio, Joseph E. Justin, Craig L. Pearce

Department of Management: Faculty Publications

In a test of hypotheses derived from the integration of principles of path-goal theory (House, 1996) and transformational leadership theory (Bass, 1985), data collected from 179 high school teachers and their principals were examined with hierarchical regression analysis. Augmentation analysis indicated that transactional leadership had a stronger role in explaining unique criterion variance beyond the contribution of transformational leadership, than did transformational leadership relative to transactional leadership. In addition, both the transactional and transformational leadership had a negative interactive relationship for predicting the outcome of performance, such that leader vision and leader intellectual stimulation were more positively correlated with employee …

Ex–Dividend Day Price And Volume: The Case Of 2003 Dividend Tax Cut, Yi Zhang, Kathleen A. Farrell, Todd A. Brown

Department of Finance: Faculty Publications

We examine the impact of the 2003 dividend tax cut, which removes the differential taxation between dividends and capital gains for individual investors, on the ex–dividend day price and trading volume. We find the ex–dividend day price and volume are affected by taxes, risk, and transaction costs. The ex–dividend day price drop ratio (excess return) increases (decreases) and dividend clienteles weaken after the tax cut. Ex–dividend day abnormal volume among high dividend yield stocks decreases after the tax cut consistent with a diminished motivation for tax–induced trading. Our results suggest that individual investors have a measurable effect on the ex–dividend …

How Do Firms Adjust Director Compensation?, Kathleen A. Farrell, Geoffrey C. Friesen, Philip L. Hersch

Department of Finance: Faculty Publications

This paper examines outside director compensation for a sample of 237 Fortune 500 firms over the 1998-2004 period. We document a trend towards fixed-value equity compensation and away from cash only and fixed-number equity compensation. Adjustments to director compensation are consistent with firms targeting a market level of compensation, and firms that deviate from their market wage symmetrically adjust compensation back toward the market level. We also document the relation between changes in compensation and changes in equity values, and find that upward adjustments begin sooner than downward adjustments. When equity values rise, we find virtually no immediate offset to …

Corporate Social Responsibility For Solving The Housing Problem For The Poor In South Africa, Ayman Ahmed Ezzat Othman, Basheera Mia

Architectural Engineering

No abstract provided.

Incorporating Value And Risk Management Principles In Developing Low-Income Housing Projects, Ayman Ahmed Ezzat Othman

Architectural Engineering

The construction industry is concerned with satisfying its customers’ needs through delivering projects that achieve their objectives and meet their expectations on time, within budget and as specified. Despite the several housing programmes constructed by government authorities, there is a real housing problem for the poor. This problem is attributed to a number of reasons. Amongst them, the inability of the low-incomers to cover the cost of supplied houses and the lack of the constructed projects to achieve users’ satisfaction. This highlighted the need to develop innovative and creative solutions that can deliver housing projects that achieve the satisfaction of …

Strategic Approaches To Erp Implementation, Farshad Salimi, Ben Dankbaar

Journal of International Technology and Information Management

Strategic reasoning behind ERP triggers a specific path to ERP implementation. In this article we present a simple typology of ERP implementation approaches based on literature review and an empirical research for both manufacturing and services. We distinguish between bottom-up and top-down approaches and between process-oriented and technology-oriented approaches and we discuss the differences between the four resulting types of implementation approaches.

Determinants Of Mobile Payments: An Empirical Analysis, Lei-Da Chen, Ravi Nath

Journal of International Technology and Information Management

Success of mobile commerce hinges on the availability of methods of payment that are secure, ubiquitously available, globally accepted, and easy-to-use. Mobile payment (mPayment) entails making payments using mobile devices such as wireless handsets, personal digital assistants, and other radio frequency (RF) and near field communication (NFC) devices. While mPayment is still in its infancy, its acceptance is likely to increase considerably in the coming years. In the United States, the acceptance of mPayment lags behind that of Europe and Asia. In the U.S, many experts believe that the next step in mPayment evolution is the development of a single-device …