Business Commons^™

I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron

Accounting Historians Journal

This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from the Securities and …

Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins

Accounting Historians Journal

Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in …

Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

The Key Characteristics Of Different Types Of Employees: A Summary Of Six Studies, Chong W. Kim, Harlan M. Smith Ii, Andrew Sikula Sr., Lorraine P. Anderson

Management Faculty Research

Purpose – The purpose of this paper is, first, to summarize six studies which analyze the key characteristics of different types of employees. Three types of employees found in workplaces all over the world are identified as “Necessities,” “Commoners,” and “Parasites” and, second, to combine the results of these studies in order to identify the key traits and behaviors that characterize each type of worker across a variety of social and cultural settings.

Design/methodology/approach – For starters, three types of employees are defined. First, a person is a Necessity if s/he is irreplaceable and critical to the functioning of an …

Kabloom!: Revolution In The Flower Industry, Gina Vega, Collette Dumas, Beverly Kahn, Jafar Mana

New England Journal of Entrepreneurship

David Hartstein started KaBloom in 1998 with the goal of creating “the Starbucks of Flowers.” He successfully built brand recognition for the gardenlike shops, but problems plagued the young organization. Nearly three years and one recession later, KaBloom failed to live up to Hartstein’s forecast of exponential growth. This case has been designed for a graduate-level course in entrepreneurship/innovation. Students can compare franchising with other business models, examine the impact of organizational structure and leadership styles on business effectiveness, relate issues of supply chain management and logistics to environmental changes, and recognize the impact of innovation on business sustainability.

Strategic Relationships In A Small Business Context: The Impact Of Information Quality And Continuous Quality Improvement, Michael L. Harris, William C. Mcdowell, Shanan G. Gibson

New England Journal of Entrepreneurship

This study examines the performance between operational variables for small and medium-sized businesses (SMEs) within the context of interorganizational relationships. Specifically, it investigates the role of information quality and continuous quality improvement and the varying importance that SMEs place on each of these constructs. The sample consists of 134 vendors of a large university in the southwestern region of the United States.The results indicate that there is a positive relationship between information quality and continuous quality improvement with performance in SMEs. Implications for both research and practice, as well as ideas for future research, are discussed.

Effective Business Planning: A Structured Approach: A Guide For Entrepreneurs, Alison J. Paster

New England Journal of Entrepreneurship

Book review by Alison J. Paster.

Masterfano, Michele K. Effective Business Planning: A Structured Approach: A Guide for Entrepreneurs. Dubuque, IA: Kendall Hunt Publishing, 2010. ISBN 9780757575044

Effective Business Planning: A Structured Approach: A Guide for Entrepreneurs is an easy-to-follow book and learning tool that provides detailed and informative guidelines for writing a business plan.

New England Journal Of Entrepreneurship, Fall 2011

New England Journal of Entrepreneurship

No abstract provided.

Alzheimer’S Disease, Carol Watwood

DLPS Faculty Publications

Alzheimer’s disease is a common health issue mostly found in elderly persons. An overview of the disease and a list of reliable Web-based information sources suitable for a general audience are presented.

Intellectual Contributions July 1, 2010 - June 30, 2011, John F. Welch College Of Business

SHU Faculty Publications

This is a bibliography of faculty scholarship from the John F. Welch College of Business at Sacred Heart University published during the academic year 2010-2011.

Fund Flows, Performance, Managerial Career Concerns, And Risk Taking, Marco Pagani, P. Hu, J. Kale, A. Subramanian

Faculty Publications

We develop a unified model of the interactions among investors, fund companies, and fund managers.We show that the interplay between a manager's incentives from her compensation structure and career concerns leads to a nonmonotonic (approximately U-shaped) relation between her risk choices and prior performance relative to her peers. Significantly outperforming (underperforming) managers are less (more) likely to be fired in the future and are also more likely to increase relative risk. Ceteris paribus, relative risk declines with the level of employment risk faced by a manager. Using a large sample of mutual fund managers, we find strong support for the …

Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza

Faculty Publications

This article presents estimates of firm and industry fixed-effects on profit rates for large US corporations, using both Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, as well as simple (unadjusted) accounting measures as the dependent variable. We find that the improvement in explanatory power of the fixed-effect model is substantially greater when using EVA than has been documented with alternative measures.

Ua1d Wku University Wide Personnel File, Wku Archives

WKU Archives Collection Inventories

Personnel files from all WKU departments opened 30 years after separation from the university or upon death. The records include information regarding education, awards and honors, and correspondence. Clippings and other materials from former biographical vertical files have also been added to many folders.

Note: Employment dates noted in the catalog are for reference purposes and should be confirmed by referring to records in the collection.

Application Of A Simulation Model For Assessing Integration Of Smallholder Shifting Cultivation And Sheep Production In Yucatán, Mexico, David Parsons, Charles Nicholson, Robert W. Blake, Quirine M. Ketterings, Luis Ramírez-Aviles, Jerome H. Cherney, Danny G. Fox

Agribusiness

Simulation models are effective tools to examine interactions between livestock, cropping systems, households, and natural resources. Our study objective was to use an integrated livestock and crop model to assess the outcomes from selected suites of management decisions observed in smallholder sheep-cropping systems of Yucatán, Mexico. The scenarios contrasted specialized systems versus mixed farming, and evaluated the outcomes of increased crop-livestock integration. Mixed enterprise scenarios involving sheep provided more income than specialized enterprises, and capitalized on a lower price of on-farm maize grain, efficient utilization of surplus labor, and availability of common land. Labor and management income was greatest for …

Teaching Ethics: Expanding Ethical Perspectives By Cultivating Moral Imagination, Adrian B. Popa, Barbra Kingsley

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Moral imagination (MI) is described as the ability to challenge operative worldviews in order to discover new ways of framing ethical problems and moral perspective taking. Because operative worldviews can contain implicit bias, MI helps individuals reach beyond their own "ways of knowing" to seek alternative perspectives and find innovative ways to solve ethical problems. This article describes a graduate level ethics curriculum designed to develop moral imagination in leadership students, and ultimately help them make ethical decisions within the context of their organizations. The article also reports results of a concurrent, evaluative qualitative study designed to gather student reflections …

Teaching Prospective Financial Statements: A Compilation Project, Stevan K. Olson

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

The planning process is central to the work of business management. Strategic planning involves a broad scope and long-term planning horizon that provides a guide 10 achieve the organization's goals. External users also need prospective financial information to assess credit or equity positions in a firm. The accounting professional in private industry plays a key role as a member of the planning team, processing management's plans and assumption to provide meaningful reports and analysis. Many small and mid-sized firms look to the public accounting professional for assistance in developing prospective financial information (Stillwell, 1986) Public accountants may also be engaged …

Ua42/1 Wku Winter Term, Wku Summer Sessions & Winter Term

WKU Administration Documents

Annual report of the WKU Winter Term giving a summery of course enrollments, college data, course section information and marketing efforts.

Properties Of Wood Waste Stored For Energy Production, Isaac Slaven, Eva Haviarova, Daniel Cassens

Faculty Research & Creative Activity

Storage of wood biomass is not a new concern, but our current focus on using wood for renewable energy has brought it back to researchers’ attention. Since much of the past research done on pile storage relates to paper pulp chips, most of it dates to the 1960s and 1970s. Fiber shortages during that period caused increased interest in higher pulp yields (Zoch, Springer, & Hajny 1976). Further interest in the use of whole trees came about from the energy crisis of the late 1970s. Recent efforts by the government to create a U.S. energy portfolio rich in renewable resources …

Supply Chain Perspective, Volume 12, Issue 1, National Institute For Transport And Logistics

Issues

No abstract provided.

The Impact Of 3pl’S Green Initiatives On The Purchasing Of Transport And Logistics Services: An Exploratory Study, Pietro Evangelista, Maria Huge-Brodin, Karin Isaksson, Edward Sweeney

Conference papers

There is a lack of research investigating the interaction and reciprocal influences between the buyer perspective and the supplier of transport and logistics services. Studies on the buyer perspective analyse the selection criteria to buy 3PL services, while research focused on green 3PL services examine initiatives undertaken by these companies to provide more environmentally sustainable services. The objective of this paper is to fill this void through an explorative case study analysis on the environmental attitude of 3PL companies in order to derive relevant implications for buyer’s behaviour. The results provide useful guidelines to buyers for understanding awareness, initiatives as …

Emerging Threats For Mnc Subsidiaries And The Cycle Of Decline, Pamela Sharkey Scott, P. T. Gibbons Prof

Articles

Purpose – Subsidiary units have traditionally feared relocation of their activities to lower-cost locations. The authors identify other emerging threats which are changing how multinational corporations (MNCs) manage their subsidiary units, and develop a cycle of subsidiary decline demonstrating how these threats can undermine a subsidiary's position within the MNC.

Design/methodology/approach – The paper presents the results of a survey targeted at over 1,100 subsidiary CEOs of MNCs located in Ireland, a program of in-depth interviews of 24 subsidiary CEOs/directors, and a review of the literature relating to MNC and subsidiary management, are combined to identify emerging threats to subsidiary …

Integrating Current State And Future State Value Stream Mapping With Discrete Event Simulation: A Lean Distribution Case Study, Amr Mahfouz, John Crowe, Amr Arisha

Conference Papers

In response to global recession and increased competition, organizations have tried to become more efficient by decreasing costs and streamlining operations. To achieve this, the philosophy of lean management has gained in popularity. The main obstacle organizations face when implementing lean is deciding which activities to implement lean principals on. A well known lean practice, value stream mapping, is a very effective tool in mapping the current and future state of an organizations lean activities. Limitations in calculating variability information that describe system variations and uncertainty means more powerful analytical tools are needed. Simulation offers a more thorough analysis of …

An Hsi Report: The Economics Of Adopting Alternatives To Gestation Crate Confinement Of Sows, Humane Society International

HSI REPORTS

There are a number of significant animal welfare concerns associated with gestation crates for sows, including tangible physical and psychological consequences. Studies document a decrease in muscle weight, bone density, and bone strength due to movement restriction and lack of exercise. Unable to engage in natural rooting and foraging behavior, crated sows often engage in “stereotypic” bar-biting, an abnormal behavior characterized by repeated mouthing movements on the metal rails of the crate. Crated sows also suffer from health problems associated with confinement including a higher rate of urinary tract infections as compared to uncrated sows. Continuous close confinement is a …

An Hsi Report: The Impact Of Industrial Farm Animal Production On Food Security In The Developing World, Humane Society International

HSI REPORTS

Food security is often incorrectly used as a justification for the inhumane confinement of animals on industrial farm animal production facilities, while in reality, the industrialization of animal agriculture jeopardizes food security by degrading the environment, threatening human health, and diminishing income-earning opportunities in rural areas. Support from governments and international agencies for more humane and sustainable agricultural systems can ensure adequate food consumption and nutrition throughout the developing world.

Hsus Investigates: New York Puppy Stores, The Humane Society Of The United States

PUPPY MILL INFORMATION

In response to concerns about the sources of puppies in New York pet stores, The HSUS’s Investigations unit conducted a hidden-camera investigation of 11 New York pet stores, visited many of their puppy suppliers, and studied interstate puppy shipping documents for more than 100 New York pet stores in all. Our investigation concluded that, regardless of what pet stores’ sales staff tell shoppers about their puppy sources, all of the stores investigated were buying from inhumane mass-breeding facilities known as puppy mills -- including some of the worst known puppy mills in Missouri and other top puppy mill states.

Update Report: Missouri’S Dirty Dozen, The Humane Society Of The United States

PUPPY MILL INFORMATION

Late last year, researchers at The Humane Society of the United States (HSUS) spent weeks poring over state and federal inspection reports, investigators’ photographs, and enforcement records to compile a list of some of the worst puppy mills in Missouri, known as “Missouri’s Dirty Dozen.” The report included direct quotes detailing horrific care violations documented in the facilities’ federal and/or state kennel inspection reports. The violations included thin-coated breeds like Italian greyhounds found shivering in the cold in temperatures as low as 9 degrees, dogs with open, oozing or bleeding sores, underweight dogs with their entire skeletal structures showing, and …

Examining The Regulatory Value Of Multi-Route Mammalian Acute Systemic Toxicity Studies, Troy Seidle, Pilar Prieto, Anna Bulgheroni

Experimentation Collection

Regulatory information requirements for pesticides call for submission of acute systemic toxicity data for up to three different exposure routes (oral, dermal, inhalation) for both active ingredients and formulated products. Similar multi-route testing is required in the European Union and elsewhere for industrial chemicals. To determine the value of acute toxicity testing by more than one route, oral-dermal and oralinhalation concordances among regulatory classifications were examined for large data sets of chemicals and pesticide active ingredients. Across all sectors examined, oral acute toxicity classifications for pure active substances were more severe than those derived from dermal data in more than …

The Economics Of Adopting Alternatives To Gestation Crate Confinement Of Sows

Agribusiness Reports

No abstract provided.