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Full-Text Articles in Accounting

Private Fund Adviser Registration Act Hr-3818, Anita Krug Nov 2009

Private Fund Adviser Registration Act Hr-3818, Anita Krug

All Faculty Scholarship

This paper comments on the Obama administration's 2009 proposal for the regulation of hedge fund investment advisers.

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The Regulatory Response To Madoff, Anita Krug Mar 2009

The Regulatory Response To Madoff, Anita Krug

All Faculty Scholarship

This white paper evaluates investor protection mechanisms in the securities regulatory regime at the time the Madoff fraud was exposed. It considers whether the post-Madoff call for additional regulation of hedge funds and/or their managers - and/or their respective activities - was warranted.

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Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal Apr 2007

Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal

Undergraduate Theses and Capstone Projects

In the 21st century, world is becoming a global village and with increased competition businesses are always looking for regions with the lowest possible production costs. Appropriate compensation of U.S. employees working for major U.S. corporations is a hotly debated topic in political circles. This research focuses on the top 100 companies designated as “the best companies to work for” by Fortune Magazine for the year 2006. Performance of these companies, as measured by their return on equity, return on assets, revenue growth and earnings growth along with their profit margin is used to determine the impact on them as …

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An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker Jan 2006

An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker

Inquiry: The University of Arkansas Undergraduate Research Journal

Arkansas is one of many states in this country that is experiencing an education funding crisis. Despite the fact that states have started taking more responsibility for the funding of their public schools since the mid-1950s, litigation over education funding has occurred in almost every state in the United States. Litigation in Arkansas began in the 1980s and continues today with the Lake View case. Several alternatives have been proposed to reform the state's education system and its methods of funding, including school consolidation, raising taxes, and adopting an education-supporting lottery. Lotteries have become very popular revenue raising mechanisms in …

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Retirement Plans, Attitudes, And Expectations Of Kansas Board Of Regents Faculty, Carl Parker, Bill Rickman, Rory Terry, Tom Johansen Jan 2005

Retirement Plans, Attitudes, And Expectations Of Kansas Board Of Regents Faculty, Carl Parker, Bill Rickman, Rory Terry, Tom Johansen

Fort Hays Studies Series

This data set enables the examination of investment choices of a mature group of faculty, where saving for retirement is a major investment objective. Consideration of future retirement-related policy proposals by universities should be evaluated with an understanding of the relative importance of economic and non-economic influences upon the retirement decision by university faculty.

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A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson Jan 2005

A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson

Inquiry: The University of Arkansas Undergraduate Research Journal

Without question, reforming America's civil justice system has become a hot button issue in today's political landscape. While most Americans move about their daily lives without giving the subject a second thought, politicians ranging from aspiring state assemblymen to the recently reelected George W Bush have placed tort reform at the forefront of American political affairs. Although problems plaguing American courts have been discussed for years, criticism of America's current system for adjudicating tort cases has reached a fever pitch. Among the more vocal critics are powerful lobbyist groups, such as the American Medical Association (AMA) and the American Tort …

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Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril Jun 2004

Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril

Bullion

The first set of problems in realizing the benefits of a national budget in Nigeria, the 2003 Federal Government Budget in particular, is the delay in formulation and presentation to the National Assembly. This paper examines various definitions of the national budget as understood by some of the important stakeholder. It discusses budget implementation and management, budget 2003 and the people, strengthening programming as a basis of budgeting for development, and co-ordination of economic management in 2003. Finally, the study concludes that NEEDS is a welcome idea but its goals will prove difficult to achieve because of the flaw in …

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Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O Jun 2004

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O

Bullion

The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …

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A Comparative Study Of Selected Measures Of Performance Of Organizations Before And After Obtaining Iso 9000 Certification As Compared To The S&P 500 Index, Gregory K. Arbuckle May 2004

A Comparative Study Of Selected Measures Of Performance Of Organizations Before And After Obtaining Iso 9000 Certification As Compared To The S&P 500 Index, Gregory K. Arbuckle

All-Inclusive List of Electronic Theses and Dissertations

"One of the most significant changes in international business is the recent movement toward quality awareness. Although still embryonic, acceptance of the importance of quality and reliability is being recognized as a critical factor for the sale of many products and services in business operations and in performance worldwide" (Joubert, 1998, ,i 1 ). Over time, there have been many management systems developed to improve quality such as TQM, Malcolm Baldrige and Six Sigma; two of the largest and/or newest being ISO 9000 and QS 9000. The literature is unclear as to which systems actually work and which do not. …

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Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu Dec 2003

Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu

CBN Occasional Papers

Since the transition to civilian rule in May 29, 1999, the country has witnessed conflicts between the legislature and the executive over budget matters. These conflicts are not only restricted to the federal level but also a common phenomenon at the state government level. This paper discussed the poor relationship over the budget matters and made suggestions on how to improve the process. The paper surveyed the literature on the legal framework of the budgetary process in several countries. Thereafter, the paper examined the legal framework for the budgetary process in Nigeria as well as the issues involved. The paper …

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The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan Apr 2000

The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan

Bullion

The annual budget is a key instrument for implementation of Government projects, programmes and policies. This paper attempts to explain the fact that the annual budget serves three important purposes, namely; as a tool for accountability and transparency; as a tool of management, and as an instrument of economic policy. The paper conclude that Despite the macrocosmic achievement of this, Administration, basic structural imbalances persist. These include the lingering problems of import dependence, reliance on a single economic sector-oil, weak industrial base, low level of agricultural production, a weak Private sector, high external debt overhang, inefficient public utilities, low quality …

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Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi Apr 2000

Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi

Bullion

The paper examines data collection activities of the statistical services division in collaboration with its Lagos liaison office as well as the zonal research units. The paper analyzes the survey methods applied by them. The task of easing data collection should be regarded as a continuous process. This is relevant even to the most developed economies with sophisticated technology for data collection and processing. Finally, with an improvement in the literacy level and overall appreciation of the role of reliable statistics in the country, it is believed that the public would embrace data generation and availability of relevant statistics will …

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A Study Of The Advantages And Disadvantages Of Changing The Accounting System Of The Russell State Bank From Cash Basis To Accrual Basis, John T. Harrell Jan 1973

A Study Of The Advantages And Disadvantages Of Changing The Accounting System Of The Russell State Bank From Cash Basis To Accrual Basis, John T. Harrell

Master's Theses or Doctor of Nursing Practice

The purpose of this thesis was to present the complete results of changing the accounting method of The Russell State Bank from cash basis to accrual basis. Advantages and disadvantages of each system are reviewed. Comparison is made of the accounts under each method and detail procedure of the change. Generally accepted accounting principles were followed, which included restoration of assets to cost and depreciation recorded as well as accruing the income and expenses. Provisions were made for possible loan losses and income tax expense. The change was effected as of December 31, 1970, and after two years under the …

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Executive Appraisal: Fact Or Fantasy, Daniel John Urban Jan 1972

Executive Appraisal: Fact Or Fantasy, Daniel John Urban

Master's Theses or Doctor of Nursing Practice

Evaluation of every employee by his superior at some time or another is a fact of life today. These appraisals take many different forms and serve an endless array of purposes. This paper was undertaken to see how well these appraisals, evaluations, ratings, and reviews actually serve the purpose for which they were created. All systems reviewed contained faults whether inherent in the system itself or in the application and administration of the system. The main faults were the using of readily available material whether or not it bore any relation to what was trying to be measured and the …

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Women's Contribution To Industrial Development In America, Hazel M. Price Jan 1962

Women's Contribution To Industrial Development In America, Hazel M. Price

Fort Hays Studies Series

The following report is an attempt to analyze women's participation in the labor force, giving reference to the number and proportion of women employees, the particular industries and occupations where women have worked, and the relative advantages and disadvantages of these jobs among all women workers, and among women in relation to men workers.

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The Long-Run Supply Curve: Some Factors Affecting Its Shape, Eugene Darrel Pauley Jan 1960

The Long-Run Supply Curve: Some Factors Affecting Its Shape, Eugene Darrel Pauley

Fort Hays Studies Series

Since so much importance is attached to the price mechanism in the economic system, it is only natural that a large body of economic theory is concerned primarily with explaining how prices are determined. This writer is concerned with only one rather small phase of this body of theory--some of the influences affecting long-run supply. We are interested here in the behavior of the seller or supplier of a commodity.

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Fraternal Life Insurance With Special Reference To Kansas, Dollie B. Thomas Jan 1949

Fraternal Life Insurance With Special Reference To Kansas, Dollie B. Thomas

Master's Theses or Doctor of Nursing Practice

It is the purpose of this thesis to present a discussion of the history and development of the fraternal beneficiary societies, which make up one of the few distinct types of organizations that offer protection from financial loss resulting from physical disability or premature death. Chapter II will give a brief resume of the age-old principle of fraternalism, or brotherhood, from pre-historic times to the present. A general history of fraternal life insurance organizations in the United States will make up Chapter III. A study of the fraternal insurance law of the State of Kansas , including state regulation and …

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The Kansas Court Of Industrial Relations, Jack W. Rodgers May 1948

The Kansas Court Of Industrial Relations, Jack W. Rodgers

Master's Theses or Doctor of Nursing Practice

The Kansas Industrial Court Act has the distinction of being the only one of its kind ever passed. The things it attempted to do had never been done before in just the same way, nor have they ever since been imitated. But, to many people, there had been previous experiments closely resembling the Kansas act of 1920. They pointed to various acts passed in the latter part of the 19th century, and the early part of the 20th, in such places as New Zealand, Australia, Canada, and even in parts of the United States as being forerunners of the Kansas …

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The Economic Development Of Cowley County, Kansas, Richard J. Chisum Jul 1947

The Economic Development Of Cowley County, Kansas, Richard J. Chisum

Master's Theses or Doctor of Nursing Practice

This thesis is a survey of the history of Cowley County, Kansas, from 1870 through 1947, focusing on the county's economic development. The plan of this thesis is to devote a chapter to each important phase of the economic development of the county.

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Trego County Real Estate Assessment Plan, Vernon T. Clover Jan 1946

Trego County Real Estate Assessment Plan, Vernon T. Clover

Fort Hays Studies Series

This study of the Trego County Real Estate Assessment Plan was undertaken in order to bring its main elements together into a systematic form. The philosophy of the plan and its technical application are explained.

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An Economic And Sociological Study Of A Kansas Community, Vernon T. Clover Jan 1945

An Economic And Sociological Study Of A Kansas Community, Vernon T. Clover

Fort Hays Studies Series

This is a survey of Ellis county, Kansas. The purpose was to discover what information of importance is available in regard to the economic and human characteristics of this county and of similar areas throughout the United States for the prewar year of 1940.

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Employees' Share Of National Income, 1929 - 1941, Vernon T. Clover Jan 1943

Employees' Share Of National Income, 1929 - 1941, Vernon T. Clover

Fort Hays Studies Series

Data in this paper indicate that employees are receiving an increasing share of the national income. This means that that employers, enterprisers, and property owners as a group have experienced a relative, although not absolute, decrease in their share in the national income.

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The Trend Of Farm Population And Land Ownership In Smith County, Kansas, From 1900 And 1940, Charles Casper Easterly Jul 1941

The Trend Of Farm Population And Land Ownership In Smith County, Kansas, From 1900 And 1940, Charles Casper Easterly

Master's Theses or Doctor of Nursing Practice

All through their history the American people have lived and developed in the presence of abundant land. If a farm failed to produce profitably the occupants would merely move to the frontier and take up new land. In the few years prior to nineteen hundred the frontier, as a large determining factor in the life of our people, ceased to exist. Many farm problems arose. The spread of the machine process has raised many problems which we have to puzzle over. Power farm machinery has made it possible for one man to do the work which formerly required the services …

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Real Property Assessment Variations In Dickinson County, Kansas, And Their Effect On School Finance, Robert B. Gilkison Jul 1940

Real Property Assessment Variations In Dickinson County, Kansas, And Their Effect On School Finance, Robert B. Gilkison

Master's Theses or Doctor of Nursing Practice

The problem of this thesis is indicated in the title, "Real Property Assessment Variations in Dickinson County Kansas and Their effect on School Finance.” This problem will be considered under two major phases: (1) a critical analysis of the 1938 assessment of all rural real property in Dickinson County, Kansas to determine what irregularities exist and what the cause for these irregularities appear to be, and (2) to ascertain the effect of these inequalities upon the financing of the public schools of the county. The schools in the two second class cities of the county will not be included in …

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A Comparison Of The Personal Property Tax Burden Of Five Separate Groups Of Business In Norton County, Hobart E. Rader Jul 1940

A Comparison Of The Personal Property Tax Burden Of Five Separate Groups Of Business In Norton County, Hobart E. Rader

Master's Theses or Doctor of Nursing Practice

The subject of this thesis, "A Comparison of the Personal Property tax burden of Five Separate Groups of Business in Norton County", was selected after much consideration and investigation. The purpose of the investigation is to find to what extent the personal property tax burden is borne by business and what group bears the heaviest burden. The first four chapters of this thesis cover materiel and data considered essential in discussing the problem of personal property tax burden of business in the state as it might be expected to affect Norton County. These chapters lay the background concerning the wealth …

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The Economic Development Of Gray County, Kansas, Marvin A. Hubert May 1939

The Economic Development Of Gray County, Kansas, Marvin A. Hubert

Master's Theses or Doctor of Nursing Practice

This thesis is a study of the economic development of Gray County, Kansas from the time of the organization of the county in 1887 to the year 1939. Historical facts and economic trends which tend to show progress or retardation have been organized in an attempt to show significant phases of the problem. Even though the study is limited to a period of fifty years, important events in the history of the territory prior to this time are not ruled out insofar as they have a bearing on the future development of the county.

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Trends In Social Thinking, 1910-1935, Mary Elizabeth Williams May 1937

Trends In Social Thinking, 1910-1935, Mary Elizabeth Williams

Master's Theses or Doctor of Nursing Practice

This topic has been chosen because of an interest in the economic and social conditions of the present day and a desire to know just how much the changing events of the world’s history during the past twenty five years have affected our attitudes toward certain economic problems. In order to do this, five fields of interest were chosen. These are, banking practice and legislation, agriculture, public finance, labor problems and trusts. I have attempted to draw some conclusions which will show a definite trend toward certain attitudes of thinking of the present day which are different from the attitudes …

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The Trend Of Financing Urban Property, Irvine F. Wilson May 1936

The Trend Of Financing Urban Property, Irvine F. Wilson

Master's Theses or Doctor of Nursing Practice

This thesis is intended as a survey of trends in financing urban property. Urban property, as construed by this study, includes all incorporated cities, towns, and villages. This interpretation is used firstly in order that a complete analysis might be pictured and secondly, because investments in property are not necessarily restricted because of the number of inhabitants in a particular town or city. The report abounds not only in graphs and curves which indicate movements, but also explanatory material and tabulated statistics when deemed necessary to present a complete authentic picture.

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John Ruskin, His Social Philosophy, Frank Willis Cunningham May 1936

John Ruskin, His Social Philosophy, Frank Willis Cunningham

Master's Theses or Doctor of Nursing Practice

The purpose of this thesis is to set forth the teachings of John Ruskin, to explain them in the light of the day in which he lived, to compare them with recent economic thought, and to point out their influence on the trend of economic thought. With this in mind the author set out first , to develop briefly, the social and economic doctrines preceding and during the time of John Ruskin in order to better understand Ruskin’s social philosophy. To still further enlighten the reader concerning the philosophy of Ruskin a brief biography is presented in which the influence …

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Trends In Kansas State Governmental Revenue Receipts And Expenditure, 1880-1934, Vernon Thomas Clover Aug 1935

Trends In Kansas State Governmental Revenue Receipts And Expenditure, 1880-1934, Vernon Thomas Clover

Master's Theses or Doctor of Nursing Practice

The main purpose of this thesis is to point out the significant trends in governmental revenue receipts and expenditures in Kansas during the period from 1880 through 1934. Especial attention is given to the state government as opposed to the local governments. The discussion in connection with the latter is confined to property tax levies, expenditures for roads, streets and bridges, and for education. Few new or startling facts are presented. The trends shown however, are based upon definite statistics and therefore give the conclusions that are drawn the element of accuracy which has usually been lacking in the popular …

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