Setting new standards for business combinations and intangible
assets.
The business combination project undertaken by the Financial
Accounting Standards Board evoked a lot of controversy. This article
overviews an extensive due process and political struggle which . . .
Andersen: the evolution of a global professional services firm;
an interview with Joseph Tarantino, Partner.(Andersen
Consulting
Interviewed by:
Ronald G. Caso, St. John's University, and Partner, Redmond
Pollio & Caso, LLP with Maxine Brady, Business writer
Overview
Andersen is a global leader in professional . . .
From the editors.
The fields of accounting and taxation are vital to every enterprise
and individual. Recently, many significant developments have affected
accounting and taxation in the U.S. and in the . . .
Professors who make the grade.(factors that affect students'
grades of professors)(Statistical Data Included)
What factors impact professors' scores on student teaching
evaluations? Are faculty evaluation scores related to how much students
learn? This paper shows what happens when students grade their . . .
The "next wave" in service-learning: integrative,
team-based engagements with structural objectives.
This article introduces the "next wave" in
service-learning: integrative, team-based projects that result in
structural change for the "client" organization. It describes
the characteristics of the . . .
Constructive discharge: when quitting constitutes illegal
termination.
Employers looking to eliminate "problem employees" may
take actions that put their company at risk. An employee who quits may
still claim that his/her employer made working conditions . . .
Employee recruitment and retention: when company inducements
trigger liability.
A strong international economy has raised competitive pressures on
companies to hire and retain quality employees. Employers may be tempted
to make recruiting statements that are less than fully . . .
Employee involvement as a prerequisite to reduce workers'
compensation costs: a case study.
If recent trends persist, worker's compensation costs will
continue to rise -- as current methods for lowering them have proven
ineffective. In the form of a case study, this article describes . . .
Successful expatriation and organizational strategies.(managing
employees sent abroad)
With more American companies going global, managers need to focus
on overseas operations and employees who are sent abroad. This article
addresses three key areas for improving expatriate . . .
Management of not-for-profit and community service organizations:
an interview with William J. Flynn, chairman of the board, Mut
Mutual of America has specialized in providing pension and
retirement-related products, programs, and services since 1945. It
offers variable accumulation annuities, variable universal . . .
From the editor.(overview of content of issue)
William J. Flynn, Chairman of the Board, Mutual of America Life
Insurance Company, opens our Spring issue. In an interview conducted by
William G. Bistline, Associate Professor of Management at . . .
Types of Humor in Television and Magazine Advertising.
Humor is used to sell products, but there are many types of humor
and different hinds are used most effectively with different media. This
article looks at various hinds of humor and how often . . .
Toward a Source Stressors Model of Conflict Between Work and
Family.
Balancing time successfully between work and family can be strained
by several factors. With an increasing number of two-income couples, the
incompatible role pressure from work and family domains . . .
Managing Generation NeXt: Individual and Organizational
Perspectives.
Handling new generations of employees has always been a challenge.
In this paper, we analyze how managers can successfully deal with the
newest work force generation -- "Generation NeXt. "As . . .
International Accounting Standards and Their Implications for
Accountants and U.S. Financial Statement Users.
Pressure to adopt international accounting standards is growing As
new international standards are being considered, U.S. businesses
particularly may wonder whether they will be called upon to . . .
Tariff on Imported Eurodollars: An Alternative RegD
Perspective.(Regulation D reserve on deposits of Eurodollars)
Regulation D (RegD) reserve on Eurodollar (E$) deposits in New York
acts as a tariff on "imported" dollars, even though the
reserve ratios are the same on both the E$ deposits and domestic
deposits . . .
Economic Value Added: Theory, Evidence, A Missing Link.
Evidence is mixed regarding the efficacy of Economic Value Added
(EVA), the relatively new financial-management tool. This analysis
offers a new definition of value, and suggests that the missing . . .
Mutual Fund Performance During Up and Down Market
Conditions.(Statistical Data Included)
Evaluating the performance of mutual fund managers is a topic of
considerable interest to practitioners and academics alike. Based on
previous research and our recent study, mutual fund managers do . . .
Judging Your Portfolio's Return, Given Its Risk.(Statistical
Data Included)
Investors like to get paid for taking on the extra risk of the
stock market. If your portfolio is riskier than average, you should get
paid for that, too. This article discusses risk levels, as . . .
The Song Remains the Same: Similarities Between the Thrift Crisis
and Current Credit Union Legislation.
Congress recently passed legislation allowing credit unions to
attract members beyond the traditional "common bond"
affiliation. Though enormously popular, this legislation contains
similarities to . . .
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