Accounting Commons^™

The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh

Research Collection School Of Accountancy

Presents information on a study which addressed the issue of audit fees determination in the audit services market in Singapore. Research design and methodology; Contributions and limitations of audit models; Conclusions.

Application Of Zero-Base Budgeting In The Learning Resource Center, Javad Raiesdana

Masters Theses

Budgeting is a statement of the organizational goals and objectives in monetary terms. Traditionally, budgets have been developed by adding to the previous year's budget as a base (at least in theory), but rather to start from a zero base and requires a justification of all expenditures. This method of budgeting assumes that each years's budget requests are built up from zero in response to the priorities and needs of that year.

The range of opinion about zero-base budgeting is broad. Some critics regard it to be of great value while others feel that it is inadequate. The purpose of …

Operating Under New Laws Pertaining To Mineral Development On Indian Lands, B. Reid Haltom

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

89 pages.

Contains 8 attachments:

1) Indian Mineral Development Act of 1982, Public Law 97-382 - Dec. 22, 1982.

2) Proposed BIA Regulations, 25 C.F.R. 225 and 211, Federal Register, Vol. 48, No. 134, Tuesday, July 12, 1983.

3) Billings Area Office Procedures.

4) Flow Chart.

5) Oil and Gas Exploration Joint Venture Agreement.

6) Federal Oil and Gas Royalty Management Act of 1982, Public Law 97-451 [H.R. 5121], January 12, 1983.

7) 30 C.F.R., Part 210, 212, 217, 218, 219, 228, 229, 241, 243, Federal Register, Vol. 49, No. 185, Friday, September 21, 1984.

8) 43 C.F.R., Part 3160, …

Diligence Requirements Under The Federal Coal Leasing Amendments Act Of 1975, Gail L. Wurtzler

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

51 pages.

Contains references.

Readjustment Of Federal Coal Leases, Marilyn S. Kite

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

19 pages.

Contains references.

Getting The Coal Leasing Program Back On Track: The Linowes Commission And Beyond, Sandra L. Blackstone

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

37 pages.

Contains 2 pages of references.

Leases For Other Minerals: Recent Developments, Thomas F. Cope

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

14 pages.

Contains references.

State And Local Regulation Affecting Public Lands Mineral Lease Activities: What Are The Limits?, Lawrence J. Macdonnell

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

27 pages.

Contains references.

The Federal Coal Leasing Program, John Latz

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

22 pages (includes 1 illustration and 1 map).

Contains 3 pages of references.

Pitfalls In Federal Oil And Gas Leasing Practice, Terry N. Fiske

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

13 pages.

Contains references.

Royalty Management I: Current Status, Robert E. Boldt

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

2 pages.

Environmental Considerations In Public Lands Mineral Leasing And Development I, Karin P. Sheldon

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

18 pages.

Contains 2 pages of references.

Environmental Considerations In Public Lands Mineral Leasing And Development Ii, Jerome C. Muys, John F. Shepherd, Susan L. Smith

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

62 pages.

Contains 6 attachments.

Lands Available For Mineral Leasing, John R. Little, Jr.

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

14 pages.

Contains references.

Federal Royalty Management On Federal Onshore And Indian Lands: Industry Concerns, R. Carol Harvey

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

68 pages.

Contains references.

Contains 8 appendices.

Agenda: Public Lands Mineral Leasing: Issues And Directions, University Of Colorado Boulder. Natural Resources Law Center

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

University of Colorado School of Law professor Lawrence J. MacDonnell served as the conference organizer and as a member of the faculty.

Federal leasing programs, especially for oil and gas and coal, have been undergoing important changes in recent years. This conference will provide an overview and an update for those involved in public lands mineral development. Significant new issues also will be addressed.

Current Developments In Public Lands Administration, Lawrence G. Mcbride

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

24 pages.

Federal Lands Leasing Policy In The Second Reagan Administration, Robert F. Burford

Public Lands Mineral Leasing: Issues and Directions (Summer Conference, June 10-11)

11 pages.

Ua37/30/2 Wku Research Notecards - F Topics, Lowell Harrison

Faculty/Staff Personal Papers

Notecards created by Lowell Harrison while researching his book Western Kentucky University. The cards transcribed below are for 259 topics beginning with F ranging from Faculty - Hunt to Future of Education.

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Administration Documents

The WKU Student Honors Research Bulletin is dedicated to scholarly involvement and student research. These papers are representative of work done by students from throughout the university.

• Albin, Bettye. Hawthorne's Narrator in the Blithedale Romance: A New Cover for an Old Friend
• Allen, Christopher. With Just Pride: The Naval History of the Warships USS Enterprise
• Barrett, Shelly. Structuralism
• Bolton, Joe. Wallace Stevens and Twentieth Century Aesthetics
• Bush, Paul. The Acceptance of Grace in Flannery O'Connor's Short Stories
• Gasparello-Moore, Nina. A Comparison of a Naïve and Simple Regression Forecasting Model for the Dow Jones Industrial Average
• Henry, Lynn. The Bureaucratic and …

Ua62/2 The Graduate, Wku Bowling Green College Of Business

WKU Administration Documents

Newsletter created to commemorate accreditation of the college in 1982. It relates the history of the Bowling Green College of Commerce from the Glasgow Normal School and the Bowling Green Business University.

• Progress & Growth
• Accounting
• Business - Distributive Education & Office Administration
• Economics
• Finance & Quantitative Business Analysis
• Management & Marketing
• We've Got What You're Looking For - College of Business Administration Associates
• Wilder, Jerry. Opportunities for Business Graduates Remain Strong
• Working Papers Series
• Undergraduate Brochure
• Graduate Brochure
• Faculty & Staff

A Study Of The Utility And Validity Of Earnings Forecasts, Michael P. Howell

Honors Theses

According to William J. Casey, the past Chairman of the Securities and Exchange Commission, and recently appointed Under Secretary of State and Economic Affairs, forecasting should be the first and most important priority of all areas of management and public accounting. Only large institutional investment corporations have had access to such "useful" information when needed. Consequently, large investors are able to make more objective and intelligent investment decisions. A recent study determined that few investment corporations veritably have access to pertinent internal forecasting models. In fact, when interviewed, many executives claimed that even if they could procure such information, they …

Ua62/1/6 Treasurer's Report, Phi Chi Theta

Student Organizations

Treasurer's report for Phi Chi Theta business fraternity.

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 …

Evaluating Human Resources In Commercial Loan Analysis, Coy Darrell Jones

Theses and Dissertations

A significant problem in analyzing bank loan requests exists because of difficulty in evaluating the human component in a firm’s resource structure. This research investigates a new accounting technique, human resource accounting, and identifies certain specific personality traits for correlation to a successful loan relationship. These techniques, coupled with the use of a suggested model for scoring personality tests of loan applicants, should enable a better analysis of bank loan risks.

Psychological tests were employed to measure certain personality traits of selected successful loan customers. One test used, the FIRO-B, provides indicators of certain “expressed” behavior traits and of certain …

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 …

Ua62 Bowling Green College Of Commerce, Wku Gordon Ford College Of Business

WKU Administration Documents

Brief history of the WKU Gordon Ford College of Business from its creation in 1964 as the Bowling Green College of Commerce through 1969. Includes background history of WKU's departments of business, government, economics, sociology, accounting, business administration and office administration.

Ua3/3/1 Correspondence Re: Student Fees, William Menser, Kelly Thompson, Wku Student Government Association

WKU Administration Documents

Correspondence regarding the assessment of student fees and the Associated Student Government budget for 1968-1969.

Feasibility And Cost Analysis Of Private Aircraft Transportation For The University Of North Dakota, John D. Odegard

Theses and Dissertations

The purpose of this study is to determine the feasibility of private aircraft transportation for the University of North Dakota and analyze the costs involved.

Safety of private aircraft transportation is discussed with emphasis on the added safety of flying in North Dakota. This additional safety factor is attributed to the low terrain, numerous airports and suitable flying weather in North Dakota.

Economic justification is determined by comparing total operating costs, which include aircraft operating costs, depreciation and "value per man hour", to transportation costs incurred while traveling by commercial airlines or by University Motor Pool automobile. Value per man …

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.