Business Commons^™

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

State And Local Governments With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

To Judge Leviathan: Sovereign Credit Ratings, National Law, And The World Economy, Christopher Bruner, Rawi Abdelal

Scholarly Works

Recent decades have witnessed the remarkable rise of a kind of market authority almost as centralized as the state itself – two credit rating agencies, Moody’s and Standard & Poor’s. These agencies derive their influence from two sources. The first is the information content of their ratings. The second is both more profound and vastly more problematic: Ratings are incorporated into financial regulations in the United States and around the world. In this article we clarify the role of credit rating agencies in global capital markets, describe the host of problems that arise when their ratings are given the force …

Communications Plan: 360 Degree View Of Financial Literacy, American Institute Of Certified Public Accountants. Communications Team

Guides, Handbooks and Manuals

No abstract provided.

Financial Planning Tips For A Lifetime., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Financing Strategies Of The R & D Firm, Lawrence Fogelberg, John M, Griffith

Finance Faculty Publications

This paper investigates the financing strategies of the R&D firm. Our hypotheses are based on Cho's (1992) game theory model where the firm develops a product but needs additional financing to bring it to market. The model generates a particularly rich set of hypotheses: 1) to fund the completion of its project and bring its product to market, the firm initiates negotiations with an established firm; 2) the majority of the acquisitions will be partial cash acquisitions through private secondary offerings. Confirming the model's hypotheses, we find that the majority of the acquisitions are partial cash acquisitions by significantly larger …

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica

Guides, Handbooks and Manuals

No abstract provided.

December 2004, Inland Empire Business Journal

Inland Empire Business Journal

At Deadline l

Close-Up 6

Corporate Profile 7

Investments and Finance 9

Corner on the Market 16

Getting Organized 17

Inland Empire People 18

I Executive Time Out 19

Inland Empire Bank Results 32

Top Ten Southern California Resorts 33, 34

Executive Notes 37

Chambers of Commerce 38

Manager's Bookshelf 40

Automotive Dealers 43,44,45

Restaurant Review 46

Business Brokerage Firms 47

November 2004, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Cut Workers Comp Costs 2

Understanding Commercial Leases 8

How to Read and Respond to Your Audience’s Body Language 13

How to Develop a Winning Competitive Strategy 15

An Interview with John P. Calverley 17

Bakersfield’s Business Conference 19

Reduce Sales Resistance 31

Columns

At Deadline 1

Close-Up 6

Corporate Profile 7

Law 8

Investments & Finance 9

Computers/Technology 12

Marketing 13

Managing 14

Corner on the Market 15

Getting Organized 16

Executive Time Out 18

Resource Directory 22

Second Page One 29

Wine 30

Sales 31

Manager’s Bookshelf 36

Employer s Page 37

Human Resource Guide …

October 2004, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

21st Century Medicine Receives Grant of $150,000 1

Community- Bancorp and Cuyamaca Bank Approve Merger 1

Ontario Convention Center 1

Karen Dil Bowerman, Ph.D. 6

Yamamotoyama of America 7

Mistakes Today’s Executives Make 10

How to Build Your Own Championship Team 15

A Review of Oaks of Ojai 16

California Chamber of Commerce 38

Columns

Close-Up 6

Corporate Profile 7

Stocks 8

Letter to the Editor/Commentary . 9

Computers/Technology 12.13

Managing 14

Championship Team Building l5

Executi'e Time Out 16

People in Profile 17

Economic Development 18

Office Technology 20

Resource Directory 23

Marketing and Sales 26 …

360 Degrees Of Financial Success (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

September 2004, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Got Golf? 1

Politics and Your Portfolio 1

First Laparoscopicc Donor Nephrectomy Is Performed at ARMC 1

Pomona Host Lions Club Vision Center 3

Survey: U.S. Business Leaders Hiring Expectations on the Rise 3

Mortgage Association Defines Predatory Lending 23

AAF National President Speaks to the Inland Empire Ad Club 31

Columns

Close-Up 6

Corporate Profile 7

Law 8

Investments & Finance 9

Opinions/Commentary 10

Computer/Technology 13

Managing 15

Corner on the Market 16

Getting Organized 17

Inland Empire People 18

Executive Time Out19

SBA Lending 20-21

Resource Directory 24

Financial Institutions 25-29, 32

Second Page 1 …

Members In Government, September 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

August 2004, Inland Empire Business Journal

Inland Empire Business Journal

Columns

Close-Up ......................................................... 6

Corporate Profile ................................................ 7

Law ............................................................... 8

Investments & Finance....................................... 9

Opinions/Commentary.................................... 1 0

Environmental. ............................................ 11-15

Corner on the Market ......................................... J6

Getting Organized ............................................. 17

Inland Empire People ........................................ 18

Managing...................................................... 19

Education...................................................... 23

MBA Programs.......................................... 24-26

Financial Institutions .................................... 27-28

Banking ......................................................... 29

Second Page One............................................. 31

Health...................................................... 32-34

Manager's Bookshelf.. ........................................ 44

Computers Technology ....................................... 45

Expansion and Relocation................................. 46

Restaurant Review.......................................... 48

Calendar ......................................................... 50

July 2004, Inland Empire Business Journal

Inland Empire Business Journal

It's Not your Daddy's Desert Anymore 1

Retail Development Hits Decade High .. . Market Expected to Stay Healthy 1

Inland Empire: Private Sector Doing Fine, Govt. Sector Hurting 1

California Chamber Applauds Signing 3

Be Responsible for Your Own Financial Security 29

Take a Hike! ... at the Aerial Tramway 31

A Walk Through Victoria Gardens 31

Age-related Eye Disease: A Silent Epidemic 32

Preventing Identity Theft, Christine Jensen

All Current Publications

Identity theft is becoming more common and is a very serious crime. Victims of identity theft can spend months or years and a lot of hard earned money cleaning up the mess thieves have made of their good name and credit record.

May 2004, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Lennar Partners Introduces Meridian at the Former March AFB 1

An Eclectic Collection of Historic Memorabilia 1

More than $1,000,000 Distributed at Tribal Donation Ceremony 1

What to do when the media calls 3

Reach Communications Group Wins Four Polaris Awards 11

Morongo Tribe Topping-Out Ceremony Marks Major Milestone 21

Nature Is Nurtured at Flowers for You in Riverside 22

Columns

Close-Up 7

Corporate Profile 8

Commentary 10

Local News 11

Human Resource Guide Supplement 12-13

Computers/Technology 14

Getting Organized 15

Marketing 16

Inland Empire Innovators 17

Education 18

Managing l9-20

In the Interest of Women 22 …

Members In Government, May 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

April 2004, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Indio Desert Circuit Horse Show 1

Southern California Logistics Airport 1

Economic Forecast Conference 1

Jobs Held Hostage; Action on Worker's Comp Reform 3

Fashion Is Not Just for Your Wardrobe 18

Independent Breed of Businessmen Emerge as Unemployment Lingers 21

Murrieta and Temecula Residents Open UBuildlt's 21

Columns

Close-Up 7

Corporate Profile 8

Law 9

Opinion/Commentary 10

Local News 11

Computers/Technology13

Getting Organized 15

Corner on the Market 16

Education 17

Inland Empire Innovators 18

Managing l9

Faces in Business 20

Small Business Handbook 22-23

Insurance 24

Investments & Finance 25-30

Health 31-32

Commercial Real Estate …

The New Economy And Its Implications To Investors, Elizabeth Misco

Honors Capstones

Capstone submitted as a graduation requirement for the BSU Honors Program.

Can Fundamental Value Predict Stock Returns? An Empirical Assessment Of The Feltham -Ohlson Model, Colin Anthony Pillay

Doctoral Dissertations

In valuation research, two modeling approaches that have become prominent are those based on the Residual Income Model (RIM) and those based on the G. Feltham-James A. Ohlson framework. Ohlson (1995) develops a valuation model which links a firm's fundamental value to the book value of equity, earnings and other relevant information. Feltham and Ohlson (1995) extend the Ohlson (1995) model to incorporate growth and conservative accounting.

This study provides an evaluation of the Feltham-Ohlson (1995) model assuming market inefficiency. Analyst forecast data are obtained from the international I/B/E/S files. Financial information and share prices are obtained from the Compustat …

March 2004, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Greek Orthodox Folk Dance and Choral Festival 1

China's Two Faces (Part 2) 1

Tribal Myths and Facts 1

Small Business Owners Optimistic 3

Meetings Resume at City Hall 12

Top Performing Local Printing Company18

California-Nevada Maglev Project 21

Columns

Environmental Focus 6

Close-Up 7

Corporate Profile 8

Law 9

Opinion/Commentary 10

Local News 11-12

Computers/Tfechnology13

Getting Organized .................................................. 1 5

Comer on the Market 16

Education 17-18

Managing 19

City Economics/Demographics .20

Inland Empire Innovators 22

Investments and Finance 23, 27-29

Financial Institutions 24-25

Health 30-31

Desert Business Journal 35

Employer's Page 36

Manager's Bookshelf 43 …

February 2004, Inland Empire Business Journal

Inland Empire Business Journal

Former Secretary of State Madeleine Albright 1

China’s Two Faces 1

CSUSB Hosts Conference with King Saud University 1

5 Tips for Getting Your Merchant Account Approved 11

U.S. Business Leaders Optimistic Regarding Growth 11

Chic-fil-A Spreads Its Wings 21

Vietnam Veteran Day 4th Annual War Dog Remembrance 21

Members In Government, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

January 2004, Inland Empire Business Journal

Inland Empire Business Journal

Outsourcing and Offshoring 1

Restoring and Improving- Instead of Replacing 1

Former Chief of Staff Pressured by Outgoing Supervisor 1

Claremont Charity Event Builds Picnic Tables 11

CALHFA and Habitat for Humanity 11

P&AB Provides Guide to Japanese PrivaC) Issues 21

HIM to Deal With Harsh Criticism Ways 32

Members In Government, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Strategic Considerations In The Financial Services Industry: Does Strategic Consistency Influence Performance?, Larry P. Pleshko, Richard A. Heiens

Faculty Publications

This paper suggests that the consistency of strategic leadership decisions is relevant to the performance of a firm. An organization with consistency in decision making across six relevant marketing strategy variables (promotion, price, channels, products, markets, and technology) is described as exhibiting "purity-of-form". An empirical examination is performed in the financial services industry investigating the relationship of strategic consistency to both profitability and market share while controlling for the firm's environment, structure, and size.

The findings indicate that a consistent strategy may have a positive effect on share performance, with high-levels of strategic leadership observed in the better-performing group. The …

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Auditing Governmental Financial Statements : Programs And Other Practice Aids; Aicpa Audit And Accounting Practice Aid Series;, Venita M. Wood, Lori A. West

Guides, Handbooks and Manuals

No abstract provided.