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Articles 11851 - 11880 of 40108
Full-Text Articles in Accounting
In Memoriam: Willard E. Stone (1910-2002); Jeanette M. Sanfilippo (1953-2003); Willard E. Stone (1910-2002), Life Member Of The Academy Of Accounting Historians; Jeanette M. Sanfilippo (1953-2003), Member Of The Academy Of Accounting Historians, Academy Of Accounting Historians
In Memoriam: Willard E. Stone (1910-2002); Jeanette M. Sanfilippo (1953-2003); Willard E. Stone (1910-2002), Life Member Of The Academy Of Accounting Historians; Jeanette M. Sanfilippo (1953-2003), Member Of The Academy Of Accounting Historians, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2003, Vol. 26 No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2003, Vol. 26 No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Cpa Client Tax Letter, April/May/June 2003, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, April/May/June 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Consultant, Volume 16, Number 6, April/May 2003, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 16, Number 6, April/May 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, April 2003, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, April 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, April 2003, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, April 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, April 2003, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, April 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Internal Auditor Participation In Systems Development Projects, Meredith Maher, Michael D. Akers
Internal Auditor Participation In Systems Development Projects, Meredith Maher, Michael D. Akers
Accounting Faculty Research and Publications
There are differing viewpoints in the internal auditing literature regarding the role of internal audit in systems development projects. One argument is that internal audit should act as consultants for such projects. A counter argument is that if internal auditors act as consultants this could impair in dependence. This study surveyed chief audit executives to determine their perceptions of the role of internal audit in systems development projects as well as the actual involvement of their departments in such projects. The findings show that chief audit executives place more importance on internal audit acting as consultants and less importance on …
Comment Letters On Proposed Statement Of Auditing Standards, Sarbanes-Oxley Omnibus Statement On Auditing Standards, April 1, 2003, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement Of Auditing Standards, Sarbanes-Oxley Omnibus Statement On Auditing Standards, April 1, 2003, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Underreporting Of Chargeable Time: The Impact Of Gender And Characteristics Of Underreporters, Michael D. Akers, Tim V. Eaton
Underreporting Of Chargeable Time: The Impact Of Gender And Characteristics Of Underreporters, Michael D. Akers, Tim V. Eaton
Accounting Faculty Research and Publications
No abstract provided.
Accounting And Financial Reporting For Impairment Of Capital Assets And For Insurance Recoveries. (Comment Letter Dated March 20, 2003), Frank Crawford, Mary M. Foelster, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Professional Standards And Services
Accounting And Financial Reporting For Impairment Of Capital Assets And For Insurance Recoveries. (Comment Letter Dated March 20, 2003), Frank Crawford, Mary M. Foelster, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Professional Standards And Services
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Issues Exposure Draft On Internal Control Reporting, The Tone At The Top Forms The Conscience Of The Entire Organization, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Issues Exposure Draft On Internal Control Reporting, The Tone At The Top Forms The Conscience Of The Entire Organization, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Honors Top Cpa Examination Performers With Elijah Watt Sells Award, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Honors Top Cpa Examination Performers With Elijah Watt Sells Award, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Honors Top Cpa Examination Performers With Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Honors Top Cpa Examination Performers With Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)
Examinations and Study
No abstract provided.
Member Solutions Partnership : Training Manual, Basic Navigation, Otl, Iexpense & Employee Self-Service, American Institute Of Certified Public Accountants (Aicpa)
Member Solutions Partnership : Training Manual, Basic Navigation, Otl, Iexpense & Employee Self-Service, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
An Analysis Of The Federal Acquisition Streamlining Act And The Clinger-Cohen Act And Their Effect On Cost Overruns In Department Of Defense Contracts, Andrew K. Mosier
An Analysis Of The Federal Acquisition Streamlining Act And The Clinger-Cohen Act And Their Effect On Cost Overruns In Department Of Defense Contracts, Andrew K. Mosier
Theses and Dissertations
This thesis examines the impact of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act on cost overruns in Department of Defense (DoD) contracts. Many officials believe that we must change the way we do business to meet the new post-Cold War national security challenges Changing the way we do business means reforming the acquisition process to deliver weapons systems faster and cheaper. The FASA and the Clinger-Cohen Act made more changes to the acquisition process than any other policy had in the ten years preceding. This research effort studied 220 contracts completed between December 31, 1993 …
Mark Bielstein Named Chair-Elect Of Aicpa Accounting Standards Committee, American Institute Of Certified Public Accountants (Aicpa)
Mark Bielstein Named Chair-Elect Of Aicpa Accounting Standards Committee, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Seeking Comments On Preliminary Draft Of Practice Aid On Valuation Of Privately Issued Securities, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Seeking Comments On Preliminary Draft Of Practice Aid On Valuation Of Privately Issued Securities, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Issues Exposure Draft On Accounting For Real Estate Time-Sharing Transactions, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Issues Exposure Draft On Accounting For Real Estate Time-Sharing Transactions, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa Client Bulletin, March 2003, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 17, Number 6, March-April 2003, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 17, Number 6, March-April 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 11, Number 2, March/April 2003, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 11, Number 2, March/April 2003, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Practicing Cpa, Vol. 27 No. 3, March/April 2003, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 27 No. 3, March/April 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Multiple Case Comparison Of The In-Transit Visibility Business Process, Michael L. Horsey
Multiple Case Comparison Of The In-Transit Visibility Business Process, Michael L. Horsey
Theses and Dissertations
Over the past decade, the Department of Defense has developed an In-transit Visibility capability. Despite significant funding and research in developing this capability, the initial deployment in support of Operation ENDURING FREEDOM (OEF) in 2001 highlighted an ongoing problem to achieve ITV within the U.S. Air Force. Initial results from Headquarters USAF initiated studies point to a need to focus on business processes related ITV management. This research employed a multiple case study design embedded in a functional benchmarking process to solicit ITV management "best practices" from leaders in the civilian logistics industry and to identify gaps between their practices …
Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore
Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore
Theses and Dissertations
Cost Growth in Department of Defense (DoD) major systems has been an ongoing problems for more than 30 years. Previous research has demonstrated the use of two-step logistic and multiple regression methodology to predicting cost growth produces desirable results traditional single-step regression. This research effort validates, and further explores the use of a two-step procedure for assessing DoD major weapon system cost growth using historical data. We compile programmatic data from the Selected Acquisition Reports (SARs) between 1990 and 2001 for programs covering all defense departments. Our analysis concentrates on cost growth in procurement dollar accounts for the Engineering and …
Exploring The Diversification Discount: A Focus On High-Technology Target Firms, Donald F. Adkins Jr.
Exploring The Diversification Discount: A Focus On High-Technology Target Firms, Donald F. Adkins Jr.
Theses and Dissertations
When firms choose to acquire others, those acquisitions can either be considered diversifying or non-diversifying. Whether the firm diversifies or not has been shown to affect the post-acquisition performance of that firm. Past merger and acquisition (M&A) research has identified a "diversification discount" when firms diversify through M&A activity. However managers continue to diversify, posing the question, "Why do firms continue to diversify in the face of research indicating negative post-acquisition performance"? The answer may be found in that much of the past research has treated all acquisitions the same by analyzing a wide cross-section of acquisitions from industries of …
The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark
The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark
Theses and Dissertations
Organizations are continually forced to implement changes due to a myriad of external and internal influences, Despite the fact that organizations are predominantly in a perpetual state of change, recent research has shown that nearly 75% that have initiated large-scale change efforts have not realized the significant organizational improvements that were intended, As a preemptive measure, organizational managers are being encouraged to gauge their organization's readiness prior to implementing change initiatives, Unfortunately, over 40 unique instruments currently exist that purport to measure some aspect of readiness, Because of limited perspective, no one instrument has emerged as the standard and they …
Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough
Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough
Theses and Dissertations
The purpose of this thesis was to develop cost per flying hour factors for the operations and maintenance (O&M) phase of the satellite life cycle. At a time when space system platforms are becoming some of the most strategic weapons in the military arsenal, it is critical that accurate cost models and factors be developed to assist in budgeting for the O&M of these assets.
An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley
An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley
Theses and Dissertations
The Air Force Working Capital Fund (AFWCF), a revolving fund established to create a more business-like environment between the Air Force and its customers, is comprised of several divisions providing depot level repairs, supplies and inventory, information technology solutions and transportation services to military customers, Since its establishment, the AFWCF has been the source of much criticism due to its inability to meet its primary goal of operating on a break-even basis. Ideally, the Fund will generate enough revenue from the sale of goods or services to cover its expenses and break-even. Instead, there is either a surplus that must …
Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker
Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker
Theses and Dissertations
Modernization is a critical component of the current transformation effort within the Department of Defense (DoD) Effective and efficient modernization planning will provide for the improved allocation of limited funding. The Air Force currently conducts capabilities based modernization planning to identify shortfalls. Air Combat Command (ACC) utilizes multi-objective decision analysis (MODA) techniques to support the modernization planning process (MPP). A MODA model has been created to identify and quantify capability shortfalls across a diverse range of mission areas. Groups of subject matter experts are utilized to provide model inputs improving the usefulness and credibility of the model. The intent of …