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Full-Text Articles in Business

Articulation In Cash Flow Statements: A Resource For Financial Accounting Courses, Michael S. Wilkins, Martha L. Loudder Feb 2015

Articulation In Cash Flow Statements: A Resource For Financial Accounting Courses, Michael S. Wilkins, Martha L. Loudder

Michael S Wilkins

Recent accounting research (Bahnson, P., Miller, P., & Budge, B. (1996). Nonarticulation in cash flow statements and implications for education, research and practice. Accounting Horizons, 10, 1–15 has shown that firms implementing the indirect method for reporting cash flows under SFAS 95 rarely produce financial statements that articulate cleanly. The purposes of this paper are (1) to provide financial accounting educators with a list of companies for which articulation does exist, (2) to describe the process by which educators can update the list in the future, or modify it to suit their own preferences, and (3) to present an …


Trends In Emissions Across The States Of Australia 1998-99 To 2007-08: A Shift-Share Analysis, Kankesu Jayanthakumaran, Ying Liu Jan 2011

Trends In Emissions Across The States Of Australia 1998-99 To 2007-08: A Shift-Share Analysis, Kankesu Jayanthakumaran, Ying Liu

Faculty of Commerce - Papers (Archive)

This paper reviews structural changes in emissions of sulphur dioxide (SO2), nitrogen oxide (NOx), carbon monoxide (CO) and particulate matter (PM) in eight Australian states and territories over the period 1998 to 1999 to 2007 to 2008. A shift-share analysis decomposes the changes of an emission between these two periods into parts ( a national-share component, an industry-mix component and a state-shift component) in order to account for the ecological competitiveness of the states and territories. The results suggest that the changes in state emissions have been substantial, and tend to reflect national, industry and regional policy changes.


Articulation In Cash Flow Statements: A Resource For Financial Accounting Courses, Michael S. Wilkins, Martha L. Loudder Apr 2000

Articulation In Cash Flow Statements: A Resource For Financial Accounting Courses, Michael S. Wilkins, Martha L. Loudder

School of Business Faculty Research

Recent accounting research (Bahnson, P., Miller, P., & Budge, B. (1996). Nonarticulation in cash flow statements and implications for education, research and practice. Accounting Horizons, 10, 1–15 has shown that firms implementing the indirect method for reporting cash flows under SFAS 95 rarely produce financial statements that articulate cleanly. The purposes of this paper are (1) to provide financial accounting educators with a list of companies for which articulation does exist, (2) to describe the process by which educators can update the list in the future, or modify it to suit their own preferences, and (3) to present an …


A Retirement Tribute To William E. Flaherty – An All Employee Event, Blue Cross And Blue Shield Of Florida, Inc. Jun 1998

A Retirement Tribute To William E. Flaherty – An All Employee Event, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

June 26, 1998 program for a retirement tribute to William E. Flaherty.


Annual Report 1998: Shaping The Future, Lumpkin College Of Business And Applied Sciences Jan 1998

Annual Report 1998: Shaping The Future, Lumpkin College Of Business And Applied Sciences

Lumpkin College Annual Reports

Shaping the Future - This 1998 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.


1998 Compensation Program Information Guide, Blue Cross And Blue Shield Of Florida, Inc. Jan 1998

1998 Compensation Program Information Guide, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

1998 Compensation Program guide to pay for performance charts and employee category salary ranges.


Themes That Thread Through Society: Racism And Athletic Manifestation In The African-American Community, Keith Harrison Dec 1997

Themes That Thread Through Society: Racism And Athletic Manifestation In The African-American Community, Keith Harrison

Dr. C. Keith Harrison

The purpose of this article is to examine and critically analyze the impact of sport in the African-American community. This critique of the social and behavioral outcomes of sport in the African-American community will include philosophical, historical, and sociological inquiry most affecting the plight of the African-American male in academics and athletics. Data on the perceptions of contemporary African-American men participating in sport in higher education will also add more support to the conclusion that race and sport are socially constructed in society.