...ISSUES IN ACCOUNTING EDUCATION Vol. 26, No. 3 2011 pp. 547–568 American Accounting Association DOI: 10.2308/iace-50004 Koss Corporation Case: Trouble in Brew City Brian Daugherty and Daniel G. Neely ABSTRACT: This instructional case provides auditing students an opportunity to examine an interesting real-life embezzlement and financial statement fraud occurring at a publicly traded company in the post-Sarbanes-Oxley (SOX) era. The case focuses on independent auditors’ and senior management’s reporting responsibilities related to internal control over financial reporting involving smaller public companies (nonaccelerated filers). While all public companies are subject to external auditor and management attestation on the effectiveness of internal control over financial reporting following SOX, the Securities and Exchange Commission (SEC) granted nonaccelerated filers numerous extensions for the effective date of required auditor attestation. In 2010, President Obama signed legislation to permanently exempt nonaccelerated filers from auditor attestation. The case also highlights inherent risk assessments by the independent auditor when one individual holds multiple C-level titles (Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, etc.) within the organization concurrent with membership on the board of directors, and requires students to recommend internal control policies and procedures designed to prevent or detect the embezzlement...
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...several questions. The reason private sector is driven by profit it is considered to be more efficient than the public sector. But over the period of time, public private partnerships have proved not to be value delivering for the public in the end. Private sector firms and especially the big four accountancy organizations that act as financial advisors of the government tend to influence the government in their favour. This leads to the question of private interests taking over policies of the government. Introduction During their article on Public Private Partnership, Shaoul, J., A.Stafford and P.Stapleton (2007) have taken example of four big advisory firms in UK that mostly work with the government and tried to claim that these Public Private Partnerships (PPP’s) are not value delivering for public because eventually private interests take over public policy. They have argued that these firms play a critical role in the development of policy and then its application in different sectors and at the same time getting paid as external advisors and consultants. Examples have been cited to explain how “the government’s financial advisors structured deals in roads, hospitals and schools to make them attractive to the public sector in ways that served to increase the scale and cost of the projects.” This essay will try to throw some light on the role of PPP’s and effectiveness and efficiencies of the projects carried out by them by taking into account an example. And in the end...
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...through the preparation and completion of a Masters' thesis. | Learning Outcomes: | Outcome | | On completion the learner will be able to: 1. Complete a Masters' thesis, having investigated an individual subject/research area or tested a hypotheses outlined in a research proposal. 2. Conduct an analytical literature review appropriate to the research area under investigation. 3. Utilise appropriate research methodological techniques within the context if their research. 4. Present their findings, conduct an analysis of same, draw conclusions and provide recommendations within their research area. | | Learning and Teaching Methods | Methods | | Each student shall maintain regular and scheduled thesis meetings with assigned advisors to review progress. It is recommended that each student maintains a thesis research logbook. | | Module Content | Methods | | Students...
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...Fall 2012 Prepared by – Advisor – Mr. Zohaib Sufiyan Acknowledgement Firstly we would like to thank the Allah Almighty for his blessings and for the timely completion of the research. We would also like to thank and appreciate the efforts of our thesis advisor – Mr. Zohaib Sufiyan for his assistance at every step of the report. We would like to thank following people for providing us with valuable information which formed the basis of our research and expanded our knowledge base: Ms. Wajeeha Javed – Head of Academics, SZABIST Mr. Fahad Zuberi– BBA Coordinator, SZABIST Mr. Rizwan Bashir– CEO/Consultant, Training House Mr. Khurram Abbas– Territory Manager – Reckitt Benckiser Thank you all Table of Contents 1 Executive Summary 4 2 Introduction 5 2.1 Variables of the Study 5 2.2 Research Methodology 6 2.3 Sampling Size & Sample Techniques 9 2.4 Scope of Study 10 2.5 Research Objectives 10 2.6 Research Questions 11 3 Assumptions 11 4 Literature Review 12 5 Theoretical Framework 34 5.1 Flowchart 34 5.2 Explanation 34 5.3 Question Statement 35 6 Data Analysis 36 6.1 Study 1 36 6.2 Study 2 41 6.3 Data Collection Methodology 56 7 Conclusion 57 8 Recommendations 58 10 Limitations of the Study 59 11 Area of Further Study 60 12 References 61 13 Appendix 68 13.1 Questionnaire for Measuring Need for Touch (NFT) 68 13.2 Questionnaire for Measuring Attitude Confidence for Study 1 69 13.3 Questionnaire for...
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...and American | Fields | Mathematics, physics, statistics, economics | Institutions | University of Berlin Princeton University Institute for Advanced Study Site Y, Los Alamos | Alma mater | University of Pázmány Péter ETH Zürich | Doctoral advisor | Lipót Fejér | Other academic advisors | László Rátz | Doctoral students | Donald B. Gillies Israel Halperin | Other notable students | Paul Halmos Clifford Hugh Dowker Benoit Mandelbrot[1] | Known for | [show] | Notable awards | Bôcher Memorial Prize (1938) Enrico Fermi Award (1956) | Signature | John von Neumann (/vɒn ˈnɔɪmən/; December 28, 1903 – February 8, 1957) was a Hungarian and American pure and applied mathematician, physicist, inventor and polymath. He made major contributions to a number of fields,[2] including mathematics (foundations of mathematics, functional analysis, ergodic theory, geometry, topology, and numerical analysis), physics (quantum mechanics, hydrodynamics, and fluid dynamics), economics (game theory), computing (Von Neumann architecture, linear programming, self-replicating machines, stochastic computing), and statistics.[3] He was a pioneer of the application of operator theory to quantum mechanics, in the development of functional analysis, a principal member of the Manhattan Project and the Institute for Advanced Study in Princeton (as one of the few...
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...For the exclusive use of V. Veeraiah, 2016. 9-316-101 NOVEMBER 1, 2015 YOUNGME MOON Uber: Changing the Way the World Moves Uber is evolving the way the world moves. By seamlessly connecting riders to drivers through our apps, we make cities more accessible, opening up more possibilities for riders and more business for drivers. From our founding in 2009 to our launches in hundreds of cities today, Uber’s rapidly expanding global presence continues to bring people and their cities closer. — From the Uber website, November 2015 In late 2015, Uber was among the most high-profile new companies of its generation. Founded just six years ago, the company connected passengers to drivers at an unprecedented scale, using point-topoint software enabled by smartphone technology. Customers raved about Uber’s reliability and convenience. The breathtaking efficiency of its value proposition had fueled astonishing growth: It was now said to be booking 2 million1 rides a day, and although it did not report revenues as a private company, analysts estimated Uber’s net commission from drivers would come in between $1.5 billion and $2 billion2 in 2015. But if there was an adage about disruptive technology companies—”move fast and break things”— few companies embodied this adage better than Uber. Not only did the company endure frequent customer criticisms about its surge pricing policy, Uber was constantly battling government regulators, taxi companies, and critics who charged...
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...1 LEADERSHIP IDENTITY DEVELOPMENT: THE INFLUENCE OF FRATERNITY OR SORORITY MEMBERSHIP ON COLLEGE STUDENTS LEADERS by Kharla Mae D. Brillo Feleycyl Joy Cruzada Angelo Jaiko Del Rosario Roevel Paul Quirao Jett P. Pastrana In partial fulfillment of the course requirements in Psychology 118 (Field Methods) Submitted to Mr. JOHNREV B. GUILARAN Division of Social Sciences College of Arts and Sciences University of the Philippines Visayas October 9, 2012 2 Leadership Identity Development: The Influence of Fraternity or Sorority Membership on College Student Leaders Fraternities and sororities began more than a century ago as relationship building organizations in which leadership development could be cultivated (Cory, 2011) but until recently, research found that fraternity and sorority membership may hinder student development and negatively impact the wellbeing of college students (Maisel, 1990; Wechsler, 1996). According to Kelly (2008) benefits of membership are realized by fraternity and sorority student leaders but struggled to refocus on their espoused values and mission: scholarship, service, leadership and relationships over the last several decades (Cory, 2011). Conversely, incidents of hazing, alcohol abuse, sexual assault, and substandard performance in the classroom, often overshadow the benefits of membership (Cory, 2011) suggesting that fraternal organizations have strayed from their traditional and founding values (Garret, n.d.; Maisel, 1990)...
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...Effective Communication Table of Contents Abstract……………………………………………………………………………………..4 Introduction…………………………………………………………………………………5 Chapter One: History of Ethical Theory Development Introduction……………………………………………………………………………….…6 Definition of Ethics Business Ethics and Individual Ethics: Is There a Difference?…………………….…..7 Virtue Ethics…………………………………………………………………………............9 Practical Wisdom……………………………………………………………….14 Eudaimonia……………………………………………………………………...15 Kantian Ethics……………………………………………………………………16 Ethical Egoism…………………………………………………………………………….....18 Consequentialist Ethics.……………………………………………………………………..21 Chapter Two: Corporate Social Responsibility Introduction 27 Corporate Social Responsibility 27 Summary 34 Chapter Three: The National Football League’s Blackout Policy is Unethical Introduction……………………………………………………………………………….…35 The History of the NFL Blackout Policy: The Legal Test…………………………………..37 The Economic Test: Do Blackouts Have a Positive Economic Benefit?...............................39 The Philanthropic Test……………………………………………………………………….43 The Ethics Test………………………………………………………………………………47 Summary……………………………………………………………………………………..51 Chapter Four: Effective Communication Introduction……………………………………………………………………………….....50 Effective Communication Defined………………………………………………………..…50 This Student’s Display of Effective Communication…………………………………….....51 Written Communication………………………………………………………………...
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...Dissertation Committee: Dr. Jonathan Fox, Advisor Dr. Catherine P. Montalto Dr. Robert Scharff Dr. Caezilia Loibl Copyright by Jodi C. Letkiewicz 2012 ii ABSTRACT The objective of this paper is to determine whether financial literacy can moderate the effects that self-control has on financial outcomes. Financial literacy is an oft cited solution to the myriad financial complexities faced by consumers. If financial literacy is effective it should help consumers overcome issues of self-control to encourage more fiscally responsible behaviors. Both economic and psychological theories of self-control are explored, and a conceptual model using the Big Five personality trait of conscientiousness as a measure of self-control is utilized. Data for this study come from the 1997 National Longitudinal Survey of Youth (NLSY). Asset data in the study was collected in Rounds 9-13 when the respondents were 25 years old. The measure of conscientiousness was collected in Round 13 as part of the Ten-Item Personality Inventory (TIPI). Financial literacy was assessed using three questions, collected in Round 11, on compounding interest, inflation, and stock risk. Five financial variables are analyzed in this study in an effort to provide a broad view of the financial standing of the respondents. The five dependent variables modeled in this study include net worth, illiquid assets, liquid...
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...M A G A Z I N E FA L L 2 0 0 2 Volume 20 Number 2 SPANNING THE GLOBE Duke Leads the Way in International Law Teaching and Scholarship inside plus Duke admits smaller, exceptionally well-qualified class Duke’s Global Capital Markets Center to launch new Directors’ Education Institute from the dean Dear Alumni and Friends, It is not possible, these days, for a top law school to be anything other than an international one. At Duke Law, we no longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences...
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...M A G A Z I N E FA L L 2 0 0 2 Volume 20 Number 2 SPANNING THE GLOBE Duke Leads the Way in International Law Teaching and Scholarship inside plus Duke admits smaller, exceptionally well-qualified class Duke’s Global Capital Markets Center to launch new Directors’ Education Institute from the dean Dear Alumni and Friends, It is not possible, these days, for a top law school to be anything other than an international one. At Duke Law, we no longer think of “international” as a separate category. Virtually everything we do has some international dimension, whether it concerns international treaties and protocols, commercial transactions across national borders, international child custody disputes, criminal behavior that violates international human rights law, international sports competitions, global environmental regulation, international terrorism, or any number of other topics. And, of course, there is little that we do at Duke that does not involve scholars and students from other countries, who are entirely integrated with U.S. scholars and students. Students enrolled in our joint JD/LLM program in international and comparative law receive an in-depth education in both the public and private aspects of international and comparative law, enriched by the ubiquitous presence of foreign students; likewise, the foreign lawyers who enroll in our one-year LLM program in American law enroll in the same courses, attend the same conferences...
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...European Journal of Marketing 29,1 8 Received June 1994 Information systems in marketing Identifying opportunities for new applications Jari M. Talvinen Helsinki School of Economics and Business Administration, Helsinki, Finland Introduction Over the past three decades, subtle changes in the theory and practice of marketing have been fundamentally reshaping companies. These changes have also been evident in marketing and management related information systems. More and more, companies are faced with the need to control an ever larger and rapidly changing marketing environment. The information processing requirements of companies are expanding as their competitive environments become more dynamic and volatile[1]. To handle the increasing external and internal information flow and to improve its quality, companies will need to take advantage of the opportunities offered by modern information technology (IT) and information systems (IS). Managing marketing information by means of IT has become one of the most vital elements of effective marketing. By collecting and sharing marketing information and by using it to promote corporate and brand image, IS offer new ways of improving internal efficiencies of the firm. Information systems allow dynamic marketing communication between personnel in corporate planning, accounting, advertising and sales promotion, product management, channels of distribution and direct sales. Information technology-based marketing information systems...
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...teaching time of approximately 100 hours. The schemes suggest the following timescale for the different sections: * Paper 1: 20 hours for each of the two topics: Total 40 hours. * Paper 2 Section A: 20 hours for the topic: Total 20 hours. * Paper 2 Section B: 25 hours for the topic since it covers a longer period in time. Total 25 hours. * Revision: 15 hours. Possible options for those with less teaching time * 20 hours for Section Paper 2 Section B * 10 hours for revision. Other course planning support You will find other support for planning the course in the Teacher’s Guide. This is a free downloadable resource that you can access at www.edexcel.com/certificate. Edexcel Subject Advisors Edexcel has a team of specialist subject advisors available to help you with implementation of this specification. You can contact them by email...
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...Requirements for the Degree of Doctor of Education Specializing in Educational Leadership and Policy Studies February, 2010 Accepted by the Faculty of the Graduate College, The University of Vermont, in partial fulfillment of the requirements for the degree of Doctor of Education specializing in Educational Leadership and Policy Studies. Dissertation Examination Committee: Advisor Sean M. Hurley, Ph.D. ~'W 11 Uo,~~, Patricia A. Stokowski, Ph.D. Chairperson Patricia A. Stokowski, Ph.D. Associate Dean, Graduate College Date: November 30, 2009 ABSTRACT The thesis addresses the relationship of class size to student performance in a rural state. It presents findings from a longitudinal study of a cohort of students who were tested with state assessments at grade 4 in 2000, again at grade 8 in 2004 and, finally at grade 10 in 2006. Graduation rates for five large-class sized schools and five small-class sized school populations were established in 2008. All scores (n=1137) were matched across time enabling students from similar socioeconomic backgrounds from schools that were considered small (average class size, n=11) to schools that were large (average, n= 20). The paper’s focus is on the extent that students from schools that maintained large and small classes differed in selected opportunities to learn and educational outcomes. The approach to the study utilized both large scale state databases for student backgrounds and outcomes and interviews with...
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...IN 1883 CATALOGUE 2014-2015 EFFECTIVE JUNE 1, 2014 Directory of Communication Mailing Address: Belhaven University 1500 Peachtree St. Jackson, MS 39202 Belhaven University 535 Chestnut St. Suite 100 Chattanooga, TN 37402 Belhaven University 7111 South Crest Parkway Southaven, MS 38671 Belhaven University – LeFleur 4780 I-55 North Suite 125 Jackson, MS 39211 Belhaven University 15115 Park Row Suite 175 Houston, TX 77084 Belhaven University Online 1500 Peachtree St. Box 279 Jackson, MS 39202 Belhaven University 1790 Kirby Parkway Suite 100 Memphis, TN 38138 Belhaven University 4151 Ashford Dunwoody Rd. Suite 130 Atlanta, GA 30319 Belhaven University 5200 Vineland Rd. Suite 100 Orlando, FL 32811 Traditional Admission Adult and Graduate Studies Admission – Jackson Atlanta Chattanooga Desoto Houston Memphis Orlando Alumni Relations/Development Belhaven Fax Business Office Campus Operations Integrated Marketing Registrar Student Life Security Student Financial Planning Student Development Online Admission Online Student Services (601) 968-5940 or (800) 960-5940 (601) 968-5988 or Fax (601) 352-7640 (404) 425-5590 or Fax (404) 425-5869 (423) 265-7784 or Fax (423) 265-2703 (622) 469-5387 (281) 579-9977 or Fax (281) 579-0275 (901) 896-0184 or Fax (901) 888-0771 (407) 804-1424 or Fax (407) 367-3333 (601) 968-5980 (601) 968-9998 (601) 968-5901 (601) 968-5904 (601) 968-5930 (601) 968-5922 (601) 968-5969 (601) 968-5900 (601) 968-5933 (601) 968-5932 (601) 965-7043 (601) 968-8947 Website...
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