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2014

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Articles 4411 - 4440 of 4796

Full-Text Articles in Business

Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Health Care Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli Jan 2014

Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli

Guides, Handbooks and Manuals

No abstract provided.


Managing Your Tax Season, Edward Mendlowitz Jan 2014

Managing Your Tax Season, Edward Mendlowitz

Guides, Handbooks and Manuals

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section Jan 2014

Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section

AICPA Professional Standards

No abstract provided.


Energy Storage In The Golden State: An Analysis Of The Regulatory And Economic Landscape., Ryan H. Higgins Jan 2014

Energy Storage In The Golden State: An Analysis Of The Regulatory And Economic Landscape., Ryan H. Higgins

Pomona Senior Theses

On October 1st, 2013, a mandate was adopted by the California Public Utilities Commission (CPUC) requiring that 1.325 GW of energy storage capability be installed on the California electricity grid by 2024, through the actions of the state’s three investor-owned utilities. While this is a bold first step towards mandated energy storage in the United States, it may be only the beginning for an energy storage industry in this state. It has been well established that energy storage would prove to be a useful asset on the California electrical grid, but the development of storage capacity past the requirements of …


Dimensions And Validation Of Perceived Message Sensation Value Scale For Print Messages, Lisanne F. M. Grant Jan 2014

Dimensions And Validation Of Perceived Message Sensation Value Scale For Print Messages, Lisanne F. M. Grant

Theses and Dissertations--Communication

The purpose of this research project was to develop a reliable and valid scale to assess the perceived message sensation value (PMSV) of print messages. The goal of this project was accomplished by conducting two studies. Study one involved collecting 397 undergraduate students’ responses to one high and one low sensation value anti-smoking message, while for study two, 284 undergraduate students’ responses to one high and one low sensation value anti-crystal meth message were collected. The results of the studies highlighted that the PMSV of a print message can be assessed using three dimensions (emotional arousal, novelty, and dramatic impact) …


Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Executive Compensation In The Banking Industry And Systemic Risk, Seungho Choi Jan 2014

Executive Compensation In The Banking Industry And Systemic Risk, Seungho Choi

Theses and Dissertations

In this paper, I investigate empirically whether executive compensation structure contributes to the entire systemic risk among 92 firms that highly contribute to systemic risk from 2000 to 2012. Based on Brownlees and Engle (2011) and Acharya, Pedersen, Philippon, and Richardson (2010), I use SRISK and MES as systemic risk measures. Firstly, I find that the ratio of stock options has a positively significant influence on systemic risk. Also, I find weak evidence that the ratio of cash bonus in compensation structure positively related to systemic risk. However, I find no significant evidence that the ratio of stock grants has …


An Analysis Of Convertible Bond Issuance: Design Features, Market Conditions And Private Placement, Ashleigh Poindexter Jan 2014

An Analysis Of Convertible Bond Issuance: Design Features, Market Conditions And Private Placement, Ashleigh Poindexter

Theses and Dissertations

DISS_abstract> Over the last two decades convertible debt issues have been steadily increasing in both frequency and magnitude and several high volume issuance periods. Although convertible debt issuance is inherently influenced by debt and equity market volatilities, the convertible market has been shown to have an independent presence in terms of issuance volume, issue design and market participants.Are concerns of asset substitution, risk uncertainty, or asymmetric information the primary factors in convertible debt design, timing and placement? This paper aims to examine how the design of convertible bonds and the characteristics of convertible issuers shift over time and under different …


Establishing, Growing, And Running A Sales Program: An Analysis Of Certified University Sales Centers, Lukas P. Forbes, Terry W. Loe, Robert M. Patterson, Robert C. Erffmeyer Jan 2014

Establishing, Growing, And Running A Sales Program: An Analysis Of Certified University Sales Centers, Lukas P. Forbes, Terry W. Loe, Robert M. Patterson, Robert C. Erffmeyer

Faculty Articles

No abstract provided.


Collaboration Trend In Indian Business-Management Research: A Bibliometric Perspective, Rakhi V S Jan 2014

Collaboration Trend In Indian Business-Management Research: A Bibliometric Perspective, Rakhi V S

Library Philosophy and Practice (e-journal)

The study has brought out the current landscape of Indian collaboration in research in the discipline of Business management. Co-authorship patterns derived from 1997-2012 data in the EBSCO-Host BSP (Business Source Premier)dtabase are analyzed to show the status of Business Management (BM) collaboration in India. The growth of co-authored publications during the study period is calculated as 37.94 percent and single authored papers as 42.7 percent using the log- linear model. Three different levels of collaboration as local(LL) national(NL) and international(IL) are discussed. On examining the sectoral collaboration measured as papers authored by academic and non-academic authors it is found …


Evolution Of Supply Chain Collaboration: Implications For The Role Of Knowledge, Michael Gravier, M. Theodore Farris Jan 2014

Evolution Of Supply Chain Collaboration: Implications For The Role Of Knowledge, Michael Gravier, M. Theodore Farris

Marketing Department Faculty Journal Articles

Increasingly, research across many disciplines has recognized the shortcomings of the traditional “integration prescription” for inter-organizational knowledge management. This research conducts several simulation experiments to study the effects of different rates of product change, different demand environments, and different economies of scale on the level of integration between firms at different levels in the supply chain. The underlying paradigm shifts from a static, steady state view to a dynamic, complex adaptive systems and knowledge-based view of supply chain networks. Several research propositions are presented that use the role of knowledge in the supply chain to provide predictive power for how …


Computer Security In The Introductory Business Information Systems Course: A Follow-Up Study Of Textbook Coverage, Kenneth J. Sousa, Laurie E. Macdonald, Kenneth T. Fougere Jan 2014

Computer Security In The Introductory Business Information Systems Course: A Follow-Up Study Of Textbook Coverage, Kenneth J. Sousa, Laurie E. Macdonald, Kenneth T. Fougere

Information Systems and Analytics Department Faculty Journal Articles

The authors conducted a study of MIS textbooks as a follow-up to a study completed in 2005 and found, as in the earlier study, that computer security receives limited depth of coverage in the textbooks. Textbooks continue to publish a variety of topics and issues relating to technology security. A comparison of the results of the previous and current research studies clearly indicate there is additional coverage. This increase illustrates the importance of security topics and issues for students completing an introductory information systems course. The research they conducted also suggests that MIS faculty need to provide additional material to …


A Modified Stacking Ensemble Machine Learning Algorithm Using Genetic Algorithms, Riyaz Sikora, O'La Hmoud Al-Laymoun Jan 2014

A Modified Stacking Ensemble Machine Learning Algorithm Using Genetic Algorithms, Riyaz Sikora, O'La Hmoud Al-Laymoun

Journal of International Technology and Information Management

With the massive increase in the data being collected as a result of ubiquitous information gathering devices, and the increased need for doing data mining and analyses, there is a need for scaling up and improving the performance of traditional data mining and learning algorithms. Two related fields of distributed data mining and ensemble learning aim to address this scaling issue. Distributed data mining looks at how data that is distributed can be effectively mined without having to collect the data at one central location. Ensemble learning techniques aim to create a meta-classifier by combining several classifiers created on the …


Entropy Based Feature Selection For Multi-Relational Naïve Bayesian Classifier, Vimalkumar B. Vaghela, Kalpesh H. Vandra, Nilesh K. Modi Jan 2014

Entropy Based Feature Selection For Multi-Relational Naïve Bayesian Classifier, Vimalkumar B. Vaghela, Kalpesh H. Vandra, Nilesh K. Modi

Journal of International Technology and Information Management

Current industries data’s are stored in relation structures. In usual approach to mine these data, we often use to join several relations to form a single relation using foreign key links, which is known as flatten. Flatten may cause troubles such as time consuming, data redundancy and statistical skew on data. Hence, the critical issues arise that how to mine data directly on numerous relations. The solution of the given issue is the approach called multi-relational data mining (MRDM). Other issues are irrelevant or redundant attributes in a relation may not make contribution to classification accuracy. Thus, feature selection is …


Assessing Web Site Usability In Retail Electronic Commerce, Charles E. Downing, Chang Liu Jan 2014

Assessing Web Site Usability In Retail Electronic Commerce, Charles E. Downing, Chang Liu

Journal of International Technology and Information Management

In the increasingly competitive environment of electronic commerce, companies are paying careful attention to Web site design and function to attract and retain both traffic and customers. One key factor that has been shown to increase both is Web site usability. This paper presents and tests a Web site usability research framework derived from prior literature. Fourteen Fortune 500 retail Web sites are examined by 261 potential customers and rated on aspects of usability. Results show that Content and Ease of Use are not currently differentiating sites with regard to usability (these attributes are expected and required just to survive …


A Web-Based Knowledge Management Tool Utilizing Concept Maps For On-Line Student Advising, Jay M. Lightfoot Jan 2014

A Web-Based Knowledge Management Tool Utilizing Concept Maps For On-Line Student Advising, Jay M. Lightfoot

Journal of International Technology and Information Management

Increasingly complex program offerings by universities combined with on-line educational opportunities have created a situation where students must deal with an extremely complicated array of curriculum decisions. At the same time, many universities are moving away from the traditional one-on-one advising model toward one that relies heavily on web-based resources. The result of this is that students are often forced to self-advise using complicated and often poorly structured websites. This paper describes a knowledge management tool to mitigate this problem by creating an intuitive, web-based interface to help students navigate directly to the Internet advising materials that are most applicable.


Cloud-Based Email Adoption At Higher Education Institutions In South Africa, Melanie Willett, Rossouw Von Solms Jan 2014

Cloud-Based Email Adoption At Higher Education Institutions In South Africa, Melanie Willett, Rossouw Von Solms

Journal of International Technology and Information Management

Cloud computing, in general, is having an impact on organizations today. Cloud-based email, in particular, is being adopted by educational institutions around the world on a large scale. This paper reports on the state of cloud-based email adoption at higher education institutions in South Africa; it does this by describing the findings of a survey of IT managers at sixteen of these institutions. It will show that South Africa follows the global trend of a large uptake of cloud- based email for higher education institutions. The fact that although organizations are satisfied with the service they receive from cloud-based email …


A Model Of Jordanian Firm’S Trainees’ Acceptance Of A Web-Based Training, Amin A. Shaqrah, Al Hareth Abu Husain Jan 2014

A Model Of Jordanian Firm’S Trainees’ Acceptance Of A Web-Based Training, Amin A. Shaqrah, Al Hareth Abu Husain

Journal of International Technology and Information Management

This study investigates E-learning technologies such as web based training “WBT” as a one of many products which wide used in all corporate training for delivering educational content to their employees. In order to achieve a better view and validate the study, researcher attempts to give details of how technology acceptance models help Jordanian trainees firms in accepting e- learning technology, and how if applied will result more attention to usage behavior. The empirical examination of study model which developed based on Unified Theory of Acceptance and Use of Technology ”UTAUT” which indicates that the Jordanian trainees’ firms’ usage behavior …


A Tribute On The 25 Th Anniversary To The International Information Management Association (Iima) And Its Co-Founders: C. E. Tapie Rohm Jr., Patrick J. Mcinturff Jr. And Walter T. Stewart Jr., Warren Adis, Joseph O. Chan, Xin James He, Tanya Goette, Frank Lin, Emmanuel Uzoma Opara, Trevor Rohm, Gerhard Steinke, Jake Zhu Jan 2014

A Tribute On The 25 Th Anniversary To The International Information Management Association (Iima) And Its Co-Founders: C. E. Tapie Rohm Jr., Patrick J. Mcinturff Jr. And Walter T. Stewart Jr., Warren Adis, Joseph O. Chan, Xin James He, Tanya Goette, Frank Lin, Emmanuel Uzoma Opara, Trevor Rohm, Gerhard Steinke, Jake Zhu

Journal of International Technology and Information Management

IIMA is a special place for all of us. For twenty-five years, it has served as a forum for all of us to gather together to engage in intellectual conversations, to disseminate knowledge, and to renew our profession. Over the many years, IIMA has helped many us with our tenure and promotion, and has made our manuscripts available worldwide through our publication outlets, the three IIMA journals and the seasonal conference proceedings. Also for many of us, IIMA is not only a forum for academics, but also a place for friendship, family and fun. Many of us have become life-long …


Developing A Mobile Learning Environment: An Axiomatic Approach, Walter Rodriguez, Ngan Nguyen-Huynh, Arnold Fernandez, James Royal, Victor Fernandez Jan 2014

Developing A Mobile Learning Environment: An Axiomatic Approach, Walter Rodriguez, Ngan Nguyen-Huynh, Arnold Fernandez, James Royal, Victor Fernandez

Journal of International Technology and Information Management

A new mobile environment for learning has been designed via an axiomatic approach. And by simultaneously designing both tools (software) and processes (pedagogy), the resulting environment matches the functional requirements of the instructional program. This paper describes the axioms established for mobile learning as well as development of the mobile computing environment. The paper discusses the developmental evolution and system architecture as well as the requirements of the portable training programs being offered via this new system. Apps are designed to connect learners, instructors and practitioners as well as to facilitate collaborative learning from a variety of mobile devices, anywhere …


A Conflict Resolution Tool For Project Managers: Evaporating Cloud, Mahesh C. Gupta, Sharon A. Kerrick Jan 2014

A Conflict Resolution Tool For Project Managers: Evaporating Cloud, Mahesh C. Gupta, Sharon A. Kerrick

Journal of International Technology and Information Management

Today’s ever changing business environment requires managers to interact globally with people across functional areas with conflicting points of view. A preliminary literature review suggests that a generic tool to understand and resolve conflicts is desirable. This paper demonstrates how a theory of constraints-based logical tool, an evaporating cloud, can enable IT managers to better understand conflicts underlying most problems. Using a commonly encountered conflict as an example, we show how this tool verbalizes a problem through the logic of cause and effect, surfaces the assumptions causing the conflicting actions and decisions, and presents injections – potential solutions – that …


When Google Meets Xiaomi: Comparative Case Study In Western And Eastern Corporate Management, Yu-Feng Lin Lee Jan 2014

When Google Meets Xiaomi: Comparative Case Study In Western And Eastern Corporate Management, Yu-Feng Lin Lee

Journal of International Technology and Information Management

Google Inc. of the West and Xiaomi Inc. of the East are recognized as ‘flat organizations’. They exercise ‘flat management’ in their corporate culture, wherein mid-level management is abridged, leaving the corporate structure less-bureaucratic, top-down-and-less-hierarchical, and more laissez-faire. Using the Confucian criteria of Wu Yu, namely morality (or, virtue), intellectual (or, wisdom), physical ability (or, sportsmanship), groupism (or, cooperation), and aesthetics (or, elegance), this paper assesses managerial philosophy and corporate practice of Google and Xiaomi. It is found that under flat management, although each company nevertheless reveals its corporate idiosyncrasy, they achieve business success and sustainability through adopting small-team orientation, …


The Study Of Competitive Priorities And Information Technology Selection: Exploring Buyer And Supplier Performance, Thawatchai Jitpaiboon Jan 2014

The Study Of Competitive Priorities And Information Technology Selection: Exploring Buyer And Supplier Performance, Thawatchai Jitpaiboon

Journal of International Technology and Information Management

Competitive priorities are the critical operational dimensions a process or supply chain must possess to satisfy its internal or external customers. The concept of competitive priorities is very important to organizations because it helps them set up achievable goals and it has long been known to be associated with organizational performance. This research introduces an alternative theory to explain the mechanism by which the buying firms and suppliers adopt different competitive priorities as they enter into buyer-supplier relationships and to explore further how technology choices influence the competitive priority adaptation. Using empirical data collected from the Society of Manufacturing Engineer’s …