...Global Perspectives on Accounting Education Volume 6, 2009, 25-45 READING AND UNDERSTANDING ACADEMIC RESEARCH IN ACCOUNTING: A GUIDE FOR STUDENTS Teresa P. Gordon College of Business and Economics University of Idaho Moscow, Idaho USA Jason C. Porter College of Business and Economics University of Idaho Moscow, Idaho USA ABSTRACT The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This guide was developed to introduce students to the world of academic research. It is not intended for PhD students or others who wish to perform academic research. Instead, the guide should make published academic research more accessible and less intimidating so that future practitioners will be able to read empirical research and profitably apply the relevant findings. The guide begins by examining the importance of academic research for practitioners in accounting and next reviews the basics of the research process. With that background in place, we then give some guidelines and helpful hints for reading and evaluating academic papers. This guide has been used for several years to introduce master’s degree students to academic literature in an accounting theory class. After reading this guide and seeing a demonstration presentation by the professor, students have been able to successfully read and discuss research findings. Key words: Understanding empirical research, supplemental...
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...1. Which of the following is a limitation of the balance sheet? (Points: 1) Many items that are of financial value are omitted Judgments and estimates are used Current fair value is not reported All of the above 2. The balance sheet is useful for analyzing all of the following except _______________. (Points: 1) liquidity solvency profitability financial flexibility 3. The correct order to present current assets is _______________. (Points: 1) cash, accounts receivable, prepaid items, inventories cash, accounts receivable, inventories, prepaid items cash, inventories, accounts receivable, prepaid items cash, inventories, prepaid items, accounts receivable 4. The basis for classifying assets as current or noncurrent is the period of time normally required by the accounting entity to convert cash invested in (Points: 1) inventory back into cash, or 12 months, whichever is shorter. receivables back into cash, or 12 months, whichever is longer. tangible fixed assets back into cash, or 12 months, whichever is longer. inventory back into cash, or 12 months, whichever is longer. 5. The current assets section of the balance sheet should include _______________. (Points: 1) machinery patents goodwill inventory 6. An example of an item which is not an element of working capital is (Points: 1) accrued...
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...1: their business strategy is reach out to its worldwide customer base, and they have to use distributed development strategy. The relationship of collaboration and innovation is ensuring that everyone, from the people that work for the company, to include the management, to the suppliers, is involved somehow in their ultimate goal which is provide quality goods for their consumer base. This will also enable them to stay competitive in the market. 2：P & G took a close look at what they needed. They were interested in something that would support their systems that were based primarily on Microsoft systems. They wanted collaboration systems that would be easily adapted to by their employees. They wanted a system that would bring “real-time collaboration services, including calendars, schedules, workflow, virtual meeting sites, instant messaging, and virtual conferencing”. Their main system that they adopted, Teamcenter, gave them just that. It was easy to adopt, it was cost effective, and it supported the Microsoft-based IT infrastructure that they operated off of. It also provided them with the form of visual collaboration that they desired, CAD-neutral format. The Teamcenter system gives the user a “customized view” of product information. It lets the user, such as the suppliers and employees, see their work in whatever format suits them, even the CAD-format content such as graphs. It also lets them share this information across the world, bridging geographical and time...
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...Case 2 I believe that Starbuck’s strategy has evolved as the strategic vision has evolved. As we know, the company's strategy had evolved from their vision statement. any company should have a goal, only then it could move towards their aim point, which is nothing but their strategy. Starbuck’s strategy adapted as the vision evolved, especially during the transition of being bought by Howard Schultz. The strategy had to shift from a small scale operation of selling beans and espresso roasters to a large scale operation with hundreds of locations that sold coffee beans & equipment while also serving café food to patrons. Coffee is the most important value in Starbuck’s strategy, so they are committed to providing their consumers with top-quality coffee that is ethically sourced, and to improve the lives of the people who grow the beans. The all employees in Starbucks are undoubtedly another value for the company. That’s why Starbucks has a health care plan available for all employees, a stock purchase plan, employee training, and employee recognition. A company can’t live without company, therefor Starbuck is really care about the connect with consumer and try to give them more good service. Starbucks management’s goal was to create the stores to be a place where customers belong and meet with friends. They do this by create a store ambience, having interesting music playing and so on. Beside the store, it must have their neighbor. Starbuck do whatever thay can do for them...
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...Jim Wells, vice-president for manufacturing of the Northern Airplane Company, is exasperated. His walk through the company’s most important plant this morning has left him in a foul mood. However, he now can vent his temper at Jerry Carstairs, the plant’s production manager, who has just been summoned to Jim’s office. “Jerry, I just got back from walking through the plant and I am very upset.” “What is the problem, Jim?” “Well, you know how much I have been emphasizing the need to cut down on our in-process inventory.” “Yes, we’ve been working hard on that,” responds Jerry. “Well, not hard enough!” Jim raises his voice even higher. “Do you know what I found by the presses?” “No.” “Five metal sheets still wait to be formed into wing sections. And then, right next door at the inspection station, 13 wing sections! The inspector was inspecting one of them, but the other 12 were just sitting there. You know we have a couple hundred thousand dollars tied up in each of those wing sections. So between the presses and the inspection station, we have a few million bucks worth of terribly expensive metal just sitting there. We can’t have that!” The chagrined Jerry Carstairs tries to respond. “Yes, Jim, I am well aware that the inspection station is a bottleneck. It usually isn’t nearly as bad as you found it this morning, but is a bottleneck. Much less so for the presses. You really caught us on a bad morning.” “I sure hope so,” retorts Jim, “but you need to prevent anything nearly...
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...Case 1 1. What skills does Black think employees need to work successfully in the area of HR? Case1 – The skills that Black thanks employees need to work successfully in HR is for them to be commercial, challenging, and focused on delivery and excellence. They must also understand change and transformation, excel at operations, and balance tactical and strategic thinking and acting. They will have to be able to manage and navigate organizational complexity and ambiguities and not be afraid to say no in order to establish boundaries with the business. I agree with what Black says but I also feel you need to have good communication skills and more importantly, listening skills. You need to take the time to listen to others and see how they are doing and see if they know of any ideas or areas where things can improve. 2. What are some of the outcomes of the company’s new HR strategy? Case1 –The outcomes of the company’s new HR strategy has been great. Early on there were some employees that were unsure about the charges, especially the long-time employees that were used to the old ways. Now everyone sees how it has helped the company and everyone is happy and enjoys working for Lloyds. Another outcome is that the company is being recognized outside the firm. Lloyds was in the Sunday Times top 100 Best Companies to work for in the UK. It was also UK’s top 40 Business Brands by an independent researcher. Lloyds is doing very well and the employees are very happy. I would...
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...Principles of Business Management Course Number: ACF 171 (4 units) Course Instructor: Inam ur Rahman Course Description: Principles of Business Management is an introduction to the process through which a business coordinates different activities, resources and people to reach its goals. It is designed to give students the basic intellectual tools and aptitudes they need to meet today's business challenges. This basic management course will provide understanding of different functional areas of management. The course explores the application of management theory to practical managerial challenges. These activities include planning, organizing, staffing, leading, and controlling, and involve the effective utilization of the economic resources of land, labor, capital, entrepreneurship, and technology. Special attention will be given to social responsibilities, managerial ethics and importance of leadership in organization. Course Objectives: There are three core objectives of this course: firstly to establish what constitutes a business – different types of businesses and their impact; secondly to develop an understanding about "management" and its functional areas, such as, planning, organizing, leading and controlling; thirdly, to develop certain competencies (managerial skills) such as analyzing, thinking, organizing, communicating, reporting and decisions making skills etc. After successfully completing the requirements of this course, the students will...
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...Conversion calculator final project Problem Analysis Problem: User requires a program that will convert two given numbers and at user’s option will find their sum, difference, product or quotient. Desired results: Find and display the sum, difference, product or quotient of two numbers entered by user. Results trying to achieve: Provide user with desired result between two given numbers Required inputs: intnum (interger) intnum (Interger) Required processes: Sum= intnum+intnum Difference= intnum-intnum Product=intnum*intnum Quotient=intnum/intnum Application level requirements: Program will welcome user and provide a description of what program will do Program will prompt user to enter numbers to be calculated Program will provide user menu options for calculating sum, difference, product or quotient Program will display desired calculations to user Major tasks of program Get user input Perform calculations Display calculations IPO CHART INPUT | PROCESSES | OUTPUT | Menu selection (integer) Num1 (float) Num2 (float) | Get user input | Menu selection (integer) Num1 (float) Num2 (float) | Menu selection (integer) Num1 (float) Num2 (float) | Calculations | Sum answer (float) Diff answer (float) Prod answer (float) Quot answer (float) | Sum answer (float) Diff answer (float) Prod answer (float) Quot answer (float) | Display output | Sum answer (float) Diff answer (float) Prod answer (float) Quot answer (float | ...
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...risk such as their milk collection process in china. 4. It’s broad based globalization that attracted 99% of it’s revenue from outside of it’s home country in a little over a century 5. The employment of tactics and strategy in a saturated market like Europe in the late nineties. ( I.E. potential to find an emerging market way before it gets prosperous. Responses to income levels) 6. Nestle focused more on customization instead of the then resounding and domineering globalization. They believed in customizing a product to suit a local niche one market at a time. That way new product failure rate remained minimal and New product Development grew significantly. This process is referred to as local adaptation by the writer. CASE2 : With regards to emerging markets 1. Nestle has always pioneered in being the...
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... But, when light shines onto the LDR, resistance falls. BLOCK DIG EXPLAINATION OF EACH LDR WORKING: SENSOR WORKING: As properties are already stated Case1: When no person interrupts the light falling on ldr----:The resistance of ldr is low and hence the base of the transistor doesnot get suffecient voltage to turn on the transistor and hence the collector voltage is almost equal to supply voltage that is 5V in this case. Case2: When a person interrupts the light falling on ldr-----: The resistance of ldr is high and hence transistor switches on and the collector voltage almost becomes equal to zero voltage. This different collector voltages are picked up by the microcontroller pins and descides decides whether the person is going into the room or out of the room. LDR SENSOR IS JUST USED FOR EXPERIMENTAL PURPOSE IN REALITY photo-transistors like IR SENSORS SHOULD BE USED BECAUSE OF GOOD SENSITIVITY. Like this...
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...Computerized accounting Practice set (For Netsuite User) William T. Sucuahi INTRODUCTION Information is one of the vital resources of a company. The accounting department is the biggest contributor of this information in the entire enterprise. The information provider should provide timely and precise information to make good decisions. As computer applications became main stream, transforming data into information has gradually migrated into computerized spreadsheets. Gradually, accounting systems like Enterprise Resource Planning (ERP) integrates business process to provide user the best information they can use. The technological development today like the internet makes ERP became cloud-based and makes information available anytime and anywhere. Netsuite is one of leading cloud-based business management software provider in the world. Its mission is to provide companies around the globe, cloud-based, unified systems that deliver unprecedented capabilities to drive their business. It is a software as a service (SaaS) and it is available on demand. Below is general perspective of Netsuite business management system. The following are the key benefits of using Netsuite: • Comprehensive financials including accounting, budgeting, financial reporting and more • Get instant visibility into real-time financial and operational performance across your entire company • Streamline all back-office processes across financial management, revenue management...
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...Business Environment-Unit-V FEB-2014 Unit-V-EXIM policies & FEMA: India’s new EXIM policy- legal framework- initiatives, FEMA – Multi-national companies and FDI.Case 1:- RBI Slaped Rs. 125 Crore on Reliance Infrastructure. A Case Study on FEMA, (Dr. VivekMittal, page no.655) Case2:- China as an Expert Base, (David W. Conklin, page no.574 EXIMPOLICIES Exim Policy or Foreign Trade Policy is a set of guidelines and instructions established by the DGFT - Directorate General of Foreign Trade , in matters related to the import and export of goods in India. The Foreign Trade Policy of India is guided by the Ex port Im port in known as in short EXIM Policy of the Indian Goernment and is regulated by the Foreign Trade Development and Regulation Act, !!" . DGFT #Directorate General of Foreign Trade$ is the main goerning body in matters related to !xim "olicy. The main ob#ectie of the Foreign Trade $Deelopment and %egulation& 'ct is to proide the deelopment and regulation of foreign trade by facilitating imports into, and expand exports from India. Foreign Trade 'ct has replaced the earlier law known as the imports and !xports $(ontrol& 'ct )*+. EXIM Policy Indian EXIM Policy contains arious policy related decisions taken by the goernment in the sphere of Foreign Trade, i.e., with respect to imports and exports from the country and more especially export promotion mea%ure% , policies and procedures related thereto....
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...Steven Moynihan PT1420 LAB 6 July 21, 2014 6.1 Declare integer mobileProvider = 0 Declare integer dataOption = 0 Declare Boolean dataPackage = True Module inputOptions( Ref Integer mobileProvider, Ref Integer dataOption, Ref Boolean dataPackage) Display “Enter 1 for ATT, 2 for SPRINT, 3 for VERIZON” Input mobileProvider Display “ Enter 1 if you want a data package, OR 2 if you do not” Input dataOption If dataOption = 1 then dataPackage = True else dataPackage = FALSE end module Module displayProvider (Ref integer mobileProvider) Case = mobileProvider Case1 Display “ You Selected ATT “ Case2 Display “ You Selected SPRINT” Case3 Display “ You Selected VERIZON” Case Else Display “ You Didn’t Select A Valid Option“ End module Module userDisplay (byVal mobileProvider, byVal Boolean dataPackage) If mobileProvider = 1 and dataPackage = True then Display “ You Have Selected ATT With A Data Package” If mobileProvider = 2 and dataPackage = True Then Display “ You Have Selected SPRINT With A Data Package” Else if mobileProvider =3 and dataPackage = false then Display “ You Have Selected VERIZON And No dataPackage” End module 6.3 Module Module1 Sub Main() Dim mobileProvider As Integer = 0 Dim dataOption As Integer = 0 Dim dataPackage As Boolean = True inputOptions(mobileProvider, dataOption, dataPackage) displayProvider(mobileProvider) userDisplay(mobileProvider, dataPackage) Console.ReadLine() End Sub Sub...
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...The reliability and authenticity of the Bible The Bible claims to be the inspired word of God (2 Tim. 3:16, TEV). Yet much controversy and criticism exists over this book. If we are to accept and base our lives on the Bible as the word of God, then we need to have confidence in the reliability and the authenticity of the Bible. That is, we need to have confidence that the Bible is dependable and trustworthy and that what was written did happen. This essay outlines some convincing evidence to prove that this is the case. I will summarize and discuss bibliographical, external and internal evidence which confirms the reliability and authenticity of the bible. One of the first pieces of evidence lies in the uniformity of the message of the Bible. It is a collection of sixty-six books written over a period of approximately fifteen hundred years in three languages on three continents by forty authors. Kings, peasants, educated men, a doctor, a prime minister, a tax collector a rabbi, a fisherman are among the authors (McDowell, 1973). While it discusses numerous issues, and each book has different purposes, the overall themes of creation, the fall of man and redemption are clear throughout (Williams, 2002). Military historian Chauncy Sanders mentions three criteria scholars use in historiography (Williams, 2002). When applied to test whether the scriptures we have are the same as the original documents, that is to test their accuracy, these are manuscript evidence (textual)...
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...! ! Privacy Technology ! ! Team 7 Summer 2014 ! ! COPYRIGHT TEAM7 !1 Privacy Technology Executive Summary Introduction System Architectural Case1: Create a privacy policy. Case2: Save an unfinished privacy policy form Case3: Upload Json file and continue finishing questionnaire Why Struts? 1 3 4 5 5 6 6 6 Functionality Start. Modification. Submission. 9 9 9 9 Design Rationale Web-based. Easy to use. Model form regulation satisfied. Hyperlinks to relevant opt-out mechanisms. Logical consistency. Computer-readable version. Preview generated policy. HTML and CSS outputs. 11 11 11 11 11 12 13 13 13 COPYRIGHT TEAM7 !2 Executive Summary ! The objective of this project is to develop a web-based tool, Interactive Form Builder (IFB), required by United States Federal Trade Commission (FTC). The tool is designed and developed for financial institutions to generate web-based, interactive privacy notices that comply with the model form regulation published by eight federal regulators on December 1, 2009, under the Gramm-Leach-Bliley Act. The report discusses the system architecture for this project. It also covers how we address each requirement specifically for the Interactive Form Builder. COPYRIGHT TEAM7 !3 Introduction The current in use Online Form Builder enables the financial institutions to produce a PDF version of notice. However, the created PDF notice is reported containing errors and lack of consistency...
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