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2009

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Full-Text Articles in Business

Customer Satisfaction Index Of Singapore: First Three Quarters Executive Summary 2009, Institute Of Service Excellence, Smu Oct 2009

Customer Satisfaction Index Of Singapore: First Three Quarters Executive Summary 2009, Institute Of Service Excellence, Smu

Research Collection Institute of Service Excellence (2007-2024)

The Customer Satisfaction Index of Singapore (CSISG) is now in its third year, the results of the first three quarters of CSIS G 2009 were obtained from survey data gathered between April and August 2009. The six sectors measured were: Retail, Food and beverage, Info-communications, Education, Transportation and logistics, Tourism, hotels and accommodation services.


Minutes, Business Meeting Of The Academy Of Accounting Historians, New York, New York, August 2, 2009, Stephanie D. Moussalli Oct 2009

Minutes, Business Meeting Of The Academy Of Accounting Historians, New York, New York, August 2, 2009, Stephanie D. Moussalli

Accounting Historians Notebook

Stephanie D. Moussalli is seated in the Jennifer Reynolds-Moehrle photograph


Accounting At A Tipping Point: American Accounting Association 2009 Annual Meeting And Conference On Teaching And Learning In Accounting, August 1-5, New York, New York; History Presentations At The American Association 2009 Annual Meeting And Conference, Academy Of Accounting Historians Oct 2009

Accounting At A Tipping Point: American Accounting Association 2009 Annual Meeting And Conference On Teaching And Learning In Accounting, August 1-5, New York, New York; History Presentations At The American Association 2009 Annual Meeting And Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2009, Vol. 32, No. 2 (October) [Whole Issue] Oct 2009

Accounting Historians Notebook, 2009, Vol. 32, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Ole Miss Accountant – Fall 2009, University Of Mississippi. School Of Accountancy Oct 2009

Ole Miss Accountant – Fall 2009, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Admired alum joins Hall of Fame


At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris Oct 2009

At A Crossroads: The Impact Of International Financial Reporting Standards In The U.S., Cindy K. Harris

Business and Economics Faculty Publications

Public companies in the United States face a new challenge. As set forth in its roadmap for implementation, the Securities and Exchange Commission (“SEC”) is considering the potential use of financial statements prepared in accordance with international financial reporting standards (“IFRS”.) The chief goal of these global standards is to establish a uniform system to improve comparability of companies’ financial positions. For decades, Generally Accepted Accounting Principles (“GAAP”) have been the framework of financial statement preparation for public companies in the U.S. The movement to IFRS represents an unprecedented change in the basis of financial reporting, since IFRS would supersede …


Criscione Wins The Thomas J. Burns Accounting Biographical Research Award, Academy Of Accounting Historians Oct 2009

Criscione Wins The Thomas J. Burns Accounting Biographical Research Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy And Italian Society Of Accounting History Reach Agreement, Academy Of Accounting Historians Oct 2009

Academy And Italian Society Of Accounting History Reach Agreement, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, October 2009, American Institute Of Certified Public Accountants (Aicpa) Oct 2009

Cpa Client Bulletin, October 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


How Should One Live? – A Book That Adds The Asian Perspective, Knowledge@Smu Oct 2009

How Should One Live? – A Book That Adds The Asian Perspective, Knowledge@Smu

Knowledge@SMU

For long, Western philosophers have attempted to answer Socrates’ proverbial question on life and morality universally. Yet, many of those theories can seem incomplete to people on the other side of the globe. For a more holistic view on virtue, scholars have begun to incorporate Eastern perspectives, studying Confucius, Mencius and other Asian philosophers, alongside Bentham, Mill and Kant. In a new book launched by SMU’s School of Law, both Eastern and Western views on ethics and social responsibility are presented - with the contemporary reader in mind.


Monitoring State-Owned Versus State-Controlled Enterprises, Knowledge@Smu Oct 2009

Monitoring State-Owned Versus State-Controlled Enterprises, Knowledge@Smu

Knowledge@SMU

What’s the best way to monitor listed Chinese companies effectively? Should the Chinese government introduce more stringent corporate governance regulations to keep managers on their toes? Forget it. According to a research study by SMU accounting professor Wang Jiwei, the government is better off ditching its little black book of corporate governance reform and focusing on other ways to get results. --------------------------------------------------------------------------------


The Chief Student Affairs Officer: What Constitutes Effective Leadership?, Bryan L. Smith, Tracy M. Lara, Aaron W. Hughey Oct 2009

The Chief Student Affairs Officer: What Constitutes Effective Leadership?, Bryan L. Smith, Tracy M. Lara, Aaron W. Hughey

Counseling & Student Affairs Faculty Publications

The leadership characteristics of a 21 chief student affairs officers (CSAOs) within four-year, postsecondary institutions in the Southeast were examined using The Leadership Practices Inventory (LPI) developed by Kouzes and Posner. The LPI measures five fundamental leadership factors: challenge the process, inspire a shared vision, enable others to act, model the way, and encourage the heart. Each of these factors was investigated in relation to length of time in the current position, length in the student affairs profession, gender, and geographic location. Statistical analyses of performance on the LPI suggest that CSAOs tend to be most effective in leadership practices …


Ysursa And Davenport: Putting A Dent In Union Access To Member Contributions For Political Activities, Edward J. Schoen, J. S. Falchek Oct 2009

Ysursa And Davenport: Putting A Dent In Union Access To Member Contributions For Political Activities, Edward J. Schoen, J. S. Falchek

Rohrer College of Business Departmental Research

No abstract provided.


Regulation Of The Otc Derivatives Market: A Regulatory Proposal Of Cds, Erik Welin Oct 2009

Regulation Of The Otc Derivatives Market: A Regulatory Proposal Of Cds, Erik Welin

WCBT Undergraduate Publications

According to many commentators the credit derivatives and especially CDS have been a leading cause to the development of the current financial crisis. During the last year, policy makers, regulators, and other commentators around the world have therefore focused their attention on how to regulate OTC derivatives and especially CDS.

The purpose of this paper is to analyze some of the proposed regulatory responses to OTC derivatives and especially CDS from an economic point of view. The paper proposes a twofold regulatory response. First it proposes that we return to the old common law rule of "rule against difference contracts". …


Cpa Client Tax Letter, October/November/December 2009, American Institute Of Certified Public Accountants (Aicpa) Oct 2009

Cpa Client Tax Letter, October/November/December 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Call For Papers And Conference Announcements; Accounting History: Call For Papers, Histories Of Accounting Research; 12th Annual Alternative Accounts Conference And Workshop; Accounting History: Call For Papers, The Sixth Accounting History International Conference, Accounting And The State, Wellington, New Zealand; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Accounting Historians Accounting Hall Of Fame/ Conference; Accounting Historians Notebook: Call For Papers, Academy Of Accounting Historians Oct 2009

Call For Papers And Conference Announcements; Accounting History: Call For Papers, Histories Of Accounting Research; 12th Annual Alternative Accounts Conference And Workshop; Accounting History: Call For Papers, The Sixth Accounting History International Conference, Accounting And The State, Wellington, New Zealand; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Accounting Historians Accounting Hall Of Fame/ Conference; Accounting Historians Notebook: Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


“It’S A Ripple Effect”: Global Mamas In A Developing Ghana, Mara Dold Oct 2009

“It’S A Ripple Effect”: Global Mamas In A Developing Ghana, Mara Dold

Independent Study Project (ISP) Collection

My research took place almost entirely in Cape Coast but was supplemented with time in Krobo-Odumase and Accra. I worked exclusively with the nonprofit and fair trade international organization Women in Progress, specifically focusing on the women working for their brand name product line Global Mamas. I was a part of 2 batik workshops and 1 bead making workshop, led by Ghanaians hired by Global Mamas. Participant observation and informal interviews went hand in hand during the workshops. I had many an informal discussion and just 5 formal interviews overall. Book research was key to my more general findings and …


2009 President's Report, August 2009, Cheryl S. Mcwatters Oct 2009

2009 President's Report, August 2009, Cheryl S. Mcwatters

Accounting Historians Notebook

No abstract provided.


Premier, Stuart H. Mann, Robyn Campbell-Ouchida, April Seelig, Robyn Hadden, Gael D. Hancock, Mj Maynard, Dina Zemke, Joe Micatrotto, Gaylene Levesque Oct 2009

Premier, Stuart H. Mann, Robyn Campbell-Ouchida, April Seelig, Robyn Hadden, Gael D. Hancock, Mj Maynard, Dina Zemke, Joe Micatrotto, Gaylene Levesque

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.


Obesity Economics For The Western United States, Mariah D. Ehmke, Tina Willson, Christiane Schroeter, Ann Marie Hart, Roger Coupal Oct 2009

Obesity Economics For The Western United States, Mariah D. Ehmke, Tina Willson, Christiane Schroeter, Ann Marie Hart, Roger Coupal

Agribusiness

The estimated obesity-related health care costs across the Western region in 2008 were $16.2 billion (this is an inflation-adjusted estimate based on the work of Finkelstein, Fiebelkorn, and Wang (2004)). 25 The Western populations, the percentage of obese adults in each state, and the estimated annual obesity-related expenditures by state are summarized in Table 1. The cost estimates include only direct health care expenditures related to obesity. The actual cost of obesity is much higher and includes not only obesity-related illness and disease, but also indirect costs resulting from missed work days and lower worker productivity as well as valued …


Ua62/3 October Newsletter, Wku Small Business Development Center Oct 2009

Ua62/3 October Newsletter, Wku Small Business Development Center

University Organizations

Newsletter created by the WKU Small Business Development Center.


Contextualizing Experience Effects In International Business: A Study Of Ownership Strategies, Peng-Yu Li, Klaus E. Meyer Oct 2009

Contextualizing Experience Effects In International Business: A Study Of Ownership Strategies, Peng-Yu Li, Klaus E. Meyer

Business Publications

Experienced firms act differently than newcomers, yet such differences vary with the context and with the type of experience. We thus investigate the effects of international experience on MNEs’ ownership strategy across a range of developed and developing economies. We distinguish competence building and partner selection effects of experience, which vary between general international experience and country-specific experience, and across host contexts. This contextualization of the theoretical arguments suggests that the predicted effects hold in some host countries, but not in others. In support of these arguments, our empirical study of 1787 Taiwanese overseas subsidiaries finds that general international experience …


An Empirical Examination Of The Effects Of Ethics, Disclosure, And Signal Theory On Disciplinary Actions Within The Accounting Profession, Benjamin Mcmillan Oct 2009

An Empirical Examination Of The Effects Of Ethics, Disclosure, And Signal Theory On Disciplinary Actions Within The Accounting Profession, Benjamin Mcmillan

Doctoral Dissertations

There has been extensive research examining the relationship between the public mission of the accounting profession and the private interests of its professionals. All professions have been offered a special place within society due to the importance of the functions they perform as well as their stated public missions. In exchange, society delegates specific rights to the professions such as exclusivity of practice, self-discipline, and self-selection of their membership. Existing research suggests that the accounting profession's private interests have potentially encroached upon its public mission.

By using the Economic Theory of the Self Regulated Profession, Disclosure Theory, and Signal Theory, …


Taxpayers' Perceptions Of Joint And Several Liability And Equitable Relief Under Sec. 6015, Karen J. Pierce Oct 2009

Taxpayers' Perceptions Of Joint And Several Liability And Equitable Relief Under Sec. 6015, Karen J. Pierce

Doctoral Dissertations

The purpose of this dissertation is to ascertain taxpayers' perceptions of joint and several liability and equitable relief. Congress was aware that joint and several liability is not always fair when they passed the first innocent spouse provisions in 1971. In fiscal years 1999-2001, over 152,000 requests were filed for relief from joint and several liability, and it remains one of the top ten most litigated tax issues. The innocent spouse rules were passed to protect the public, and it is important that we understand how ordinary taxpayers feel about this area of the tax code.

For this study, an …


Would Spain Also Restrict Imports To Save Jobs? Why Not Try "Trade Equilibrium" Instead?, Narendra Bhandari Oct 2009

Would Spain Also Restrict Imports To Save Jobs? Why Not Try "Trade Equilibrium" Instead?, Narendra Bhandari

Faculty Working Papers and Articles

Chinese tires, subsidized by its government, are much cheaper than their American counterparts. As a result several American tire plants have been closed and thousands of Americans have lost their jobs. In light of these setbacks, President Obama levied an extra 35% tax on these imports in September 2009.


The purpose of this article is to research which other country, if any, may also follow the U.S. strategy; and why using the theory of Trade Equilibrium would be a better approach instead


Rep.Joe Smith Presents Resolutions Honoring Sports Programs, Lindenwood University Oct 2009

Rep.Joe Smith Presents Resolutions Honoring Sports Programs, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


The Accelerator, Volume 2 Issue 5, Fall 2009, Christa Santos Oct 2009

The Accelerator, Volume 2 Issue 5, Fall 2009, Christa Santos

The Accelerator

No abstract provided.


Guiding Tourists To Their Ancestral Homes, Nina M. Ray, Gary Mccain Oct 2009

Guiding Tourists To Their Ancestral Homes, Nina M. Ray, Gary Mccain

Marketing Faculty Publications and Presentations

Purpose: This paper introduces measures of the motivation of tourists who travel to their ancestral homes. A set of learning exercises is presented for students and managers to apply understanding of these motives to tourism strategies.

Design/Methodology/Approach: This paper provides a brief review of the literature of heritage tourism and the special segment that travel with genealogical objectives. Survey data on motives to seek out ancestors is provided with learning exercises to link motives to tourism planning.

Findings: Data on the importance of multiple motives is presented with analytical measures of their overall importance levels and of differences between U.S. …


Historical Data: Net Farm Income, Department Of Agricultural Economics, University Of Kentucky Oct 2009

Historical Data: Net Farm Income, Department Of Agricultural Economics, University Of Kentucky

Agricultural Economics Presentations

No abstract provided.


Words Alive Standards For Excellence Performance Audit, Brian Becker, Jason Jarvinen, Lina Park, Melinda Wilkes Oct 2009

Words Alive Standards For Excellence Performance Audit, Brian Becker, Jason Jarvinen, Lina Park, Melinda Wilkes

Program Design and Evaluation

Student project for LEAD 501: Fundamentals of Nonprofits on Words Alive, a literacy organization that promotes reading for pleasure for children and adolescents through read-aloud programs and book groups.

The Executive Director, Jennifer Williamson, and the board agreed that a performance audit will help the organization reach the next level of compliance and professionalism. The evaluation team (the team) suggested the Standard for Excellence (Standards) because of its thoroughness, design, and detail to mission. Standards was preferred by the team because it was more comprehensive than other suggested evaluation tools such as the Better Business Bureau or the Independent Sector. …