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Full-Text Articles in Business

Personal Financial Planning Manual, Volume 3, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division Dec 1993

Personal Financial Planning Manual, Volume 3, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


November 1993, Inland Empire Business Journal Nov 1993

November 1993, Inland Empire Business Journal

Inland Empire Business Journal

The Low-Down on State Tax Revenues

Business Ethics or Censorship?

Counting on Factors

Managing Growth Could Be Key

Following Your Dreams

Does Your Health Depend on Management

Retail Predictions

Small Businesses and Cellular

A Golden Getaway

Hey, Bill!

Bankruptcy Benefits

Palm Springs Gets Federal Support


October 1993, Inland Empire Business Journal Oct 1993

October 1993, Inland Empire Business Journal

Inland Empire Business Journal

Where Will Water Come From In the Future?

Space: The Final Frontier

Looking for a Bite?

The Value of CD’s Climbing

Up, Up and Away

Goin’ Solo on a Harley

Breaking Records With Electricity

Computers in the Palm of Your Hand

Lock out Long Distance Pirates

The Ultimate in Home Theater

Protecting Your Company’s Assets


Quarterly Report - Fall 1993, Nova University Oct 1993

Quarterly Report - Fall 1993, Nova University

The Quarterly Report

No abstract provided.


Modern Techniques Of Bank Administration, C. E. Agene Oct 1993

Modern Techniques Of Bank Administration, C. E. Agene

Bullion

This paper examines the basic theories and concepts underlying bank management. The paper noted that portfolio management, especially the funds management aspect, represented the core of sound bank planning and financial control. The paper identified principal methods of assets and liability management including liquidity and asset management, forecasting, resource allocation, foreign exchange management and gap management were discussed. The twin concepts of overall bank liquidity and balance sheet interest rate sensitivity management are also highlighted. The paper further observed that that portfolio management in banks being an intricate matter usually requires the setting up of management committees to take charge …


September 1993, Inland Empire Business Journal Sep 1993

September 1993, Inland Empire Business Journal

Inland Empire Business Journal

City Bites Bullet on Empire Bay

The Arrogance of Power

Who is Right About NAFTA?

IE Banks Struggle to Keep Pace

Easing the Estate Tax Burden

A Survival Guide to Health Care Reform

County Health Care Escapes Budget Ax

Colton Med Center in Critical Condition

Where Will Real Estate Capital Come From

CHEERS Debuts in San Bernardino


August 1993, Inland Empire Business Journal Aug 1993

August 1993, Inland Empire Business Journal

Inland Empire Business Journal

Madonna Shakes up KPMG Peat Marwick

Future of AQMD’s Program Hazy

Fire Department Best Prepared for Emergency

A Place for the Birds

Is Second Trust deed a real Bargain

What to look for when selecting a Bank

Shortage of skilled Labor Poses Threat

High Desert Hitches County to Economic Wagon

Settlement Proposed for Glen Ivy Owners

To color or not to Color, that is the question

Evaluate the effectiveness of Your company’s identity

Face of Radio Changing in Inland Empire


July 1993, Inland Empire Business Journal Jul 1993

July 1993, Inland Empire Business Journal

Inland Empire Business Journal

Economist predicts Housing, Job Boom for Inland Empire

Riverside County welfare Program “GAINing” National Respect

Getting a Bank Loan: A real “Catch 22”

Ontario Metal Recycling profits from “Junk Business”

No lack of Water but lack of Wisdom

Engineering the Environment of the Inland Empire

Business and Education forming Partnerships for the Future

After one year Orbach and Suzuki Still face Tough Times

Woman-Owned businesses on Rise

Agriculture is one Business that is here to stay in California


April 1993, Inland Empire Business Journal Apr 1993

April 1993, Inland Empire Business Journal

Inland Empire Business Journal

Cover Story: The Business of Baseball

Norton Air Force Base

Union Exec Doesn’t Give Up

Air Quality Management District Sorely Needs Reform

Industrial Real Estate 1992 Summary IEW

Education in California

Dan Rather Addresses Inland Empire About Journalism, History, Politics

Cardiac 2000’s “Hearty, Healthy” Look to the Future

California’s Unitary Tax Needs Overhaul

SBA Lending and the Clinton Administration

Soils Wineries Review

Buckshot Marketing vs. Marksmanship

A Quiet Evolution

Getting the Word Out


Quarterly Report - Spring 1993, Nova University Apr 1993

Quarterly Report - Spring 1993, Nova University

The Quarterly Report

No abstract provided.


March 1993, Inland Empire Business Journal Mar 1993

March 1993, Inland Empire Business Journal

Inland Empire Business Journal

Mission Inn Reopens 3

Health Quackery:

National Scandal 3

''Market Approach"

to Air Pollution

Control 5

OIC: An Alternative to

Workers' Comp 6

Negative Market

Conditions--Positive

Responses 8

How to Minimize

Your Risk of an IRS

Audit 10

Commentary:

Inland Empire

Economic Summit 10

Stock Market Reels

in Clinton's Wake 11

SBA Loan Program:

Gold Mine 14

Leases Now Need

Telecommunications

Clauses 15

Car Lovers Turn

Pro, Wheel and Deal 17

California Anti-

Apprenticeship

Repeal 18

Will California Get

It Right in 1993? 19

Today's Leaders Look

at Tomorrow 19

The Future of Victor

Valley 19

Turnaround

Entrepreneur:

Charles A. …


February 1993, Inland Empire Business Journal Feb 1993

February 1993, Inland Empire Business Journal

Inland Empire Business Journal

Glut of Inland Empire Office Space: Feast or Famine? 3

Snow Skiing: The Local Industry as Big as a Glacier! 3

Workers' Comp Insurance Jump May Close S.B. Firm 5

Fleecing the State: Workers' Comp Fraud 8

Get the Money You Need by Knowing SBA Loan Basics 9

"December Surprise": The Predicted Banking Disaster was a False Alarm 12

"Red Tape'' and the Future of Banking 13

Health Care Quality in the '90s 14

SB55: Complete Workers' Compentsation Overhaul Proposed 19

Award Winning CHI Program Assures Continuous Healthcare Improvement Redlands Community Hospital 21

If Pediatric Immunizations are Abandoned, Epidemics May …


February 1993, Inland Empire Business Journal Feb 1993

February 1993, Inland Empire Business Journal

Inland Empire Business Journal

Glut of Inland Empire

Office Space: Feast or

Famine?

Snow Skiing: The

Local Industry as Big

as a Glacier!

Workers' Comp

Insurance Jump

May Close S.B. Firm

Fleecing the State:

Workers' Comp

Fraud

Get the Money You

Need by Knowing

SBA Loan Basics

"December Surprise":

The Predicted Banking

Disaster was a False Alarm

"Red Tape'' and the

Future of Banking

Health Care Quality in the '90s

SB55: Complete

Workers' Compensation Overhaul Proposed

Award Winning CHI

Program Assures

Continuous Healthcare

Improvement Redlands

Community hospitals

If pediatric immunizations are abandoned, epidemics may return

NAFB: Environmental cleanup and politics

Senior Olympics palm springs …


January 1993, Inland Empire Business Journal Jan 1993

January 1993, Inland Empire Business Journal

Inland Empire Business Journal

1993 Economic Forecast for San Bernardino

Lagging Behind the National Recovery

Business Group Offers Plan for Economic Renewal

The Resolutions for a Profitable New Y ear

Economy Looking up in the Coachella Valley

Bank Improvement Act: Biting the hand that feeds the economy

Riversides County’s Future in 1993

First Land Parcel Sold at Agua Mansa Industrial Center

Impact of the North American Free Trade Accord


Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown Jan 1993

Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown

Accounting Historians Journal

This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in …


Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest Jan 1993

Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest

Theses : Honours

This thesis is an exploratory study that examines a measure of the extent and nature of financial reporting by Western Australian local governments against the requirements and recommendations specified in the legislation, regulations and accounting standards. In addition, several economic and political factors which may provide some explanation for the variation in reporting practices of Western Australian local government councils is examined. Three disclosure measures are reported to provide descriptive information about Western Australian local government councils, compliance with mandatory reporting requirements, their voluntary disclosure of additional financial information and their policy of disseminating their annual financial information to the …


Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1993

Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides reporting guidance for when a state or local governmental unit issues summary financial information in a document that refers to, but does not include, the general-purpose financial statements. It is a proposed amendment to the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units. The recommendations in this proposed SOP are effective for reports issued on or after June 15, 1993.


Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

These proposed Statements on Responsibilities in Personal Financial Planning Practice (SRPFPs) are intended to provide guidance to members of the AICPA who perform personal financial planning services. The proposed SRPFPs are advisory and do not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. The proposed SRPFPs do not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Guide for Prospective Financial Statements. The issuance of these exposure drafts was approved by the PFP Executive Committee. Working With Other Advisers This proposed …


Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1993

Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

A significant period of time has elapsed since the publication in 1986 of the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units. Many changes have taken place in generally accepted auditing standards and their application and regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the government environment, and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting for state and local governmental units. The exposure draft contains accounting guidance, some of which …


Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee Jan 1993

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Special Report: The Aicpa Personal Financial Planning Conference, John Aaron Jan 1993

Special Report: The Aicpa Personal Financial Planning Conference, John Aaron

Guides, Handbooks and Manuals

No abstract provided.


Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


December 1992, Inland Empire Business Journal Dec 1992

December 1992, Inland Empire Business Journal

Inland Empire Business Journal

Healthcare in the United States

Ontario Firm Benefited From Home Health Care Boom

Physicians Focus on Preventative Health Care

Health Clubs Trying to Pump up During Recession

The Essence of Empowerment

Low Interest Rates Drive Improved Earning

1992 Economic Census is Underway

Cellular Phones no Longer Out of Reach?

Imperial Hotels Recognize in Competitive Hotel Market


July 1992, Inland Empire Business Journal Jul 1992

July 1992, Inland Empire Business Journal

Inland Empire Business Journal

Air Force, Lockheed Run into Turbulence over Norton Facilities 3

Moreno Valley Raceway Complex Nears Development

The Real story behind the Salomon Brothers Scandal

Chapman Releases 1992 U.S. and Inland Empire Economic Forecast

Toxic Clean-ups Result in Costly Lawsuits

Japan and the Global Environment

Pollution Prevention: A Solution for Manufactures

MWD Announces Two New Rate Hikes

OC Bank Victim of IE real Estate Investments

Creditors’ Rights in Chapter 13 Bankruptcy Proceedings

ALPS and Footprints for Norton Air Force Base

L.A. Coastal Business Moving Inland


Liquidity Costs And Stock Price Response To Convertible Security Calls, Michael A. Mazzeo, William T. Moore Jul 1992

Liquidity Costs And Stock Price Response To Convertible Security Calls, Michael A. Mazzeo, William T. Moore

Faculty Publications

Firms' announcements to call in-the-money convertible securities for redemption essentially force their conversion into common stock, and such announcements are generally met with significant reductions in the calling firms' equity values. An explanation based on liquidity costs is advanced and tested. The explanation implies that investors who choose to sell their shares early in the conversion period bear liquidity costs by selling at reduced prices. Consistent with the explanation, the average share price decline is short-lived, lasting most of the conversion period. Thus, a component of the call announcement effect appears to be due to liquidity costs.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee May 1992

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Quarterly Report - Spring 1992, Nova University Apr 1992

Quarterly Report - Spring 1992, Nova University

The Quarterly Report

No abstract provided.


March 1992, Inland Empire Business Journal Mar 1992

March 1992, Inland Empire Business Journal

Inland Empire Business Journal

Moreno Valley Study

Adds Jobs 6

Cross white Reflects onCoachella

Health Care Focus

Bush Expands Private

Industry Role

Competing With Godzilla Bank

$557 Billion Pumped Into Real Estate

UCR Economist Proposes Restructuring U.S. Banking System

Your Insurance Questions Answered

Creative Conference

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