Sample records for accounting business law

  1. Business Law in the Accounting Curriculum: An Exploratory Study

    ERIC Educational Resources Information Center

    McCourt, Alison; Low, Mary; Tappin, Ella

    2017-01-01

    The purpose of this paper is to investigate whether the need for business law as a distinct subject matter within the accounting discipline should be taught in a more rigorous manner. This study involved semi structured interviews with eleven business law academics from two New Zealand Universities. The interviews were conducted to assess the…

  2. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    ERIC Educational Resources Information Center

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  3. The Relevance of Business Law Education for Future Accountants: A New Zealand Perspective

    ERIC Educational Resources Information Center

    McCourt, Alison; Low, Mary; Tappin, Ella

    2013-01-01

    The importance of business law education is emphasised by the fact that there is a compulsory commercial law topic in the academic requirements for a chartered accountants' programme of study. However, researchers over time have pointed out that there was a gap between the legal awareness and understanding expected of graduate accountants and the…

  4. Teaching Law to Accounting and Business Students: A Cumulative Dual Model

    ERIC Educational Resources Information Center

    Ewang, Fritz

    2008-01-01

    This article presents a reflection and comparison of two of my teaching pedagogical approaches for the Business Organisations Law curriculum to undergraduate non-law students at Charles Sturt University. The purpose is to compare and evaluate efficacy of a traditional, lecture-based learning (LBL) with a combination of LBL and problem-based…

  5. Business Education--Business Law: Grades 10-12.

    ERIC Educational Resources Information Center

    Instructional Objectives Exchange, Los Angeles, CA.

    Thirty-seven objectives and related test items for business law courses taught in grades 10 through 12 are organized into the following categories: (1) foundations of law; (2) law of contracts, property, and negotiable instruments; (3) business relations and business organizations; and (4) vocabulary. Each objective contains three elements: the…

  6. Integrating International Business Law Concepts into a High School Business Law Course.

    ERIC Educational Resources Information Center

    Golden, Cathleen J.; McDonald, Michael L.

    1998-01-01

    Outlines international business content for a high school business law curriculum: history of international business law, World Trade Organization, international disputes, contracts and sales, financing/banking, currency, taxation, intellectual property, transportation, and multinational corporations. Considers whether to teach international…

  7. Financial Aid for Minorities in Business and Law.

    ERIC Educational Resources Information Center

    Garrett Park Press, MD.

    This directory of financial aid sources for minority students majoring in business (including accounting, finance, human relations, information services, marketing and production) or law includes the following types of information: (1) summary and description of the fields, including college enrollment statistics, demand for graduates, and…

  8. Study on Practicality of Tax Law Course in Accounting Major

    ERIC Educational Resources Information Center

    Wang, Lixia; Chang, Zhongxin

    2011-01-01

    Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…

  9. Discipline Based Instruction in Business Law

    ERIC Educational Resources Information Center

    Custin, Richard E.; Demas, John C.; Lampe, Marc; Custin, Colette L.

    2013-01-01

    Undergraduate business law courses typically utilize traditional textbooks organized by topic. Individual chapters, address the usual topics including contracts, torts, the court system and ethics. An innovative approach to facilitating a business law course involves segregating sections of the course into common business disciplines. Rather than…

  10. A Legal Perspective on Business: Modeling the Impact of Law

    NASA Astrophysics Data System (ADS)

    Ghanavati, Sepideh; Siena, Alberto; Perini, Anna; Amyot, Daniel; Peyton, Liam; Susi, Angelo

    Modern goal-oriented requirements engineering frameworks use modeling as a means of better understanding a domain, leading to an overall improvement in the quality of the requirements. Regulations and laws impose additional context and constraints on software goals and can limit the satisfaction of stakeholder needs. Organizations and software developers need modeling tools that can properly address the potential deep impact legal issues can have on the effectiveness of business strategies. In this paper, we perform a preliminary study into the development of a modeling framework able to support the analysis of legal prescriptions alongside business strategies. We demonstrate, via an example drawn from a case study of the Health Insurance Portability and Accountability Act (HIPAA), how models of this law can be built with the GRL modeling language and how they can be evaluated as part of the business goal models.

  11. Business Law: Task Analyses. Competency-Based Education.

    ERIC Educational Resources Information Center

    Henrico County Public Schools, Glen Allen, VA. Virginia Vocational Curriculum Center.

    This task analysis guide is intended to help teachers and administrators develop instructional materials and implement competency-based education for a course in business law. Section 1 contains a validated task inventory for business law. For each task, applicable information pertaining to performance and enabling objectives, criterion-referenced…

  12. Law School Intentions of Undergraduate Business Students

    ERIC Educational Resources Information Center

    Edmonds, Thomas; Flanagan, David J.; Palmer, Timothy B.

    2013-01-01

    The purpose of this paper is to examine factors that influence business students' intentions to enroll in law school. Scant research has focused on factors that influence business students' decisions to enroll in law school. This paper attempts to fill that gap. Hypotheses about student intentions are based on Ajzen & Fishbein's (1977) Theory…

  13. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  14. Business Law for Business Education Departments in Pennsylvania's Public Schools. Bulletin 280.

    ERIC Educational Resources Information Center

    Nichols, Natalie P.

    This guide is designed to aid high school teachers of business law in Pennsylvania to structure their courses. Specifically, it is intended to help teachers identify and place correct emphasis upon those areas of business law which will most nearly meet the students' needs when they reach adulthood, to help teachers to inculcate in the students…

  15. Consumerism in Business Law--A Natural

    ERIC Educational Resources Information Center

    Clow, John E.; Furjanic, Sheila

    1974-01-01

    Consumer protection should be a major objective in high school business law classes. Suggested units are the nature of law, sources of legal assistance, sales contracts, use of commercial paper, and rental or ownership of real property. (MS)

  16. Reexamine Business Law for High School Students.

    ERIC Educational Resources Information Center

    Spiro, George

    1980-01-01

    In teaching business law, the content of the course must reflect the needs of the student and emphasize conceptual learning. Class preparation takes time and effort because law constantly changes. (JOW)

  17. Integrating Academic Integrity Education with the Business Law Course: Why and How?

    ERIC Educational Resources Information Center

    McGill, Shelley

    2008-01-01

    This article advocates integrating academic integrity education into the business law course. Many have suggested teaching business ethics this way but have ignored the natural overlap in legal content with the traditional business law course. This article focuses on why and how business law instructors should integrate the two. Rather than…

  18. "LinkedIn" for Accounting and Business Students

    ERIC Educational Resources Information Center

    Albrecht, W. David

    2011-01-01

    LinkedIn is a social media application that every accounting and business student should join and use. LinkedIn is a database of 90,000,000 business professionals that enables each to connect and interact with their business associates. Five reasons are offered for why accounting students should join LinkedIn followed by 11 hints for use.

  19. Relationships between Learning Styles and Academic Achievement and Brain Hemispheric Dominance and Academic Performance in Business and Accounting Courses.

    ERIC Educational Resources Information Center

    Carthey, Joseph H.

    A study determined if relationships exist between learning styles and academic achievement and brain hemispheric dominance and academic performance in the courses of principles of management, business law, intermediate accounting, and principles of economics. All second-year accounting students (64 students) at Northeast Iowa Community College…

  20. Law in Translation: Challenges and Opportunities in Teaching International Students in Business Law and Legal Environment Courses

    ERIC Educational Resources Information Center

    Dove, Laura R.; Bryant, Natalie P.

    2016-01-01

    The purpose of this article is to outline the unique challenges faced by international students enrolled in business law or legal environment of business courses. It is also imperative to recognize the numerous opportunities that instructors can create in business law classrooms that will enhance the experience of all students given the…

  1. Competency-Based Course Outlines for Business and Office Education. Accounting, Business Data Processing, Clerical Accounting, and Record Keeping Occupations.

    ERIC Educational Resources Information Center

    Ricks, Betty R., Ed.; Schmidt, B. June, Ed.

    Designed to assist business educators with the implementation of competency-based instruction, these course outlines identify recommended competencies and skill areas for beginning workers in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline contains listings of enabling, terminal, and personal…

  2. School accountability laws and the consumption of psychostimulants.

    PubMed

    Bokhari, Farasat A S; Schneider, Helen

    2011-03-01

    Over the past decade, several states introduced varying degrees of accountability systems for schools, which became federal law with the passage of the No Child Left Behind Act of 2001. The intent of these accountability laws was to improve academic performance and to make school quality more observable. Nonetheless, schools have reacted to these pressures in several different ways, some of which were not intended. We make use of the variation across states and over time in specific provisions of these accountability laws and find that accountability pressures effect medical diagnoses and subsequent treatment options of school aged children. Specifically, children in states with more stringent accountability laws are more likely to be diagnosed with Attention Deficit/Hyperactivity Disorder (ADHD) and consequently prescribed psychostimulant drugs for controlling the symptoms. However, conditional on diagnosis, accountability laws do not further change the probability of receiving medication therapy. Copyright © 2011 Elsevier B.V. All rights reserved.

  3. The Attorney-Client Relationship as a Business Law-Legal Environment Topic

    ERIC Educational Resources Information Center

    Levin, Murray S.

    2004-01-01

    Business school law courses should promote understanding of legal processes affecting business, help students learn to recognize legal issues and manage legal risks, increase ethical sensitivity, and help students to develop critical thinking skills. To this end, business law and legal environment textbooks tend to focus on ethical and legal…

  4. Competency-Based Course Outlines for Business and Office Education. Accounting, Business Data Processing, Clerical Accounting, and Recordkeeping Occupations. Revised.

    ERIC Educational Resources Information Center

    Henrico County Public Schools, Glen Allen, VA. Virginia Vocational Curriculum Center.

    The course outlines contained in this book were developed to assist business educators with the implementation of competency-based instruction in Virginia. The outlines are for courses in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline is composed of a course description; a listing of skill…

  5. Business Law Syllabus. 1977 Revision.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Bureau of Occupational and Career Curriculum Development.

    This business law curriculum guide for use with eleventh or twelfth grade students provides a modular course of study designed to be covered in one school year using a four or five class periods per week schedule. The guide begins with a brief section covering the course objectives, administrative considerations such as abbreviated courses,…

  6. Benchmarking and Accreditation Goals Support the Value of an Undergraduate Business Law Core Course

    ERIC Educational Resources Information Center

    O'Brien, Christine Neylon; Powers, Richard E.; Wesner, Thomas L.

    2018-01-01

    This article provides information about the value of a core course in business law and why it remains essential to business education. It goes on to identify highly ranked undergraduate business programs that require one or more business law courses. Using "Business Week" and "US News and World Report" to identify top…

  7. Legal Environment v. Business Law Courses: A Distinction without a Difference?

    ERIC Educational Resources Information Center

    Miller, Carol J.; Crain, Susan J.

    2011-01-01

    The purpose of this article is to provide a content analysis and statistics on the law-related core course requirements in colleges of business to assist professors and administrators in making curriculum decisions. It examines the name of "undergraduate" law-based course requirements in the business core in 404 universities accredited by the…

  8. Cost Accounting, Business Education: 7709.41.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  9. A Survey of Business Alumni: Evidence of the Continuing Need for Law Courses in Business Curricula

    ERIC Educational Resources Information Center

    Tanner, John; Keaty, Anne; Major, Christopher

    2004-01-01

    For decades, faculty in colleges of business who teach various legal courses to business students (hereinafter referred to as legal studies faculty) have been advocates of the need for such law courses in the curricula of their business students. The purpose of this article is to continue the effort to reaffirm business students' need for exposure…

  10. The US business cycle: power law scaling for interacting units with complex internal structure

    NASA Astrophysics Data System (ADS)

    Ormerod, Paul

    2002-11-01

    In the social sciences, there is increasing evidence of the existence of power law distributions. The distribution of recessions in capitalist economies has recently been shown to follow such a distribution. The preferred explanation for this is self-organised criticality. Gene Stanley and colleagues propose an alternative, namely that power law scaling can arise from the interplay between random multiplicative growth and the complex structure of the units composing the system. This paper offers a parsimonious model of the US business cycle based on similar principles. The business cycle, along with long-term growth, is one of the two features which distinguishes capitalism from all previously existing societies. Yet, economics lacks a satisfactory theory of the cycle. The source of cycles is posited in economic theory to be a series of random shocks which are external to the system. In this model, the cycle is an internal feature of the system, arising from the level of industrial concentration of the agents and the interactions between them. The model-in contrast to existing economic theories of the cycle-accounts for the key features of output growth in the US business cycle in the 20th century.

  11. The Small Business Aspect of Bookkeeping/Accounting

    ERIC Educational Resources Information Center

    Schmidt, Gary D.

    1976-01-01

    Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

  12. Case Study of Apple, Inc. for Business Law Students: How Apple's Business Model Controls Digital Content through Legal and Technological Means

    ERIC Educational Resources Information Center

    Reder, Margo E. K.

    2009-01-01

    This article describes a six-week long exercise that incorporates a dynamic learning approach into an e-commerce or Internet technology business law elective course; the exercise pursues an entrepreneurial approach to the use of an appropriate business model by emphasizing the interaction between technology, business, and law. This active learning…

  13. Teaching Ethics in Business Law Courses. Teaching Resource Bulletin No. 2.

    ERIC Educational Resources Information Center

    Nesteruk, Jeffrey; Risser, David

    This essay presents an examination of how the discipline of business law has developed in recent years, and then develops a model of business ethics. Business ethics is defined as the study of the body of common values and perceptions that inform business decision making and infuse its external environment. A four-part framework is suggested for…

  14. Law-Based Degree Programs in Business and Their Departments: What's in a Name? (A Comprehensive Study of Undergraduate Law-Based Degrees in AACSB-Accredited Universities)

    ERIC Educational Resources Information Center

    Miller, Carol J.; Crain, Susan J.

    2007-01-01

    This study examines undergraduate law-based degree programs in the 404 U.S. universities with undergraduate degrees in business that had Association to Advance Collegiate Schools of Business (AACSB) accreditation in 2005. University Web sites were used to identify and compare law-based undergraduate programs inside business to law-related programs…

  15. Know-How in Postwar Business and Law.

    PubMed

    O'Reagan, Douglas

    In the mid-twentieth century, businesses around the world began to see technical know-how as one of the most important assets they could possess. While their exact definitions of know-how varied (usually centering on employees' tacit knowledge; accumulated, minor innovations rather than just patentable inventions; and tailoring to local conditions), the rapidly growing perception that it was invaluable led to widespread know-how licensing. As businesses embraced it, legal scholars and business lawyers during the 1950s through the 1970s scrambled to clarify legal bases for intellectual property protections for know-how. In the 1970s Supreme Court decisions undermined this effort, and a consortium of legal organizations turned instead to lobbying for statutory protection for the related, narrower category of "trade secrets." Despite the rise and relative decline of know-how in American business and law, interest in the term spread to other languages and legal systems, and the repercussions of these shifting understandings of technology transfer remain with us today.

  16. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620. 69.406 Section 69.406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office...

  17. Accounting for People: Can Business Measure Human Value?

    ERIC Educational Resources Information Center

    Workforce Economics, 1997

    1997-01-01

    Traditional business practice undervalues human capital, and most conventional accounting models reflect this inclination. The argument for more explicit measurements of human resources is simple: Improved measurement of human resources will lead to more rational and productive choices about managing human resources. The business community is…

  18. Law 20-30. Business Education Curriculum Guide.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton. Curriculum Branch.

    This curriculum guide is one of nine such guides developed for an Alberta high school business education program. Its content covers the main subject area or strand of law. Subject to the constraints outlined in the guide, the modules are to be formatted into three- or four-credit courses within each strand. Introductory materials include a…

  19. The Effect of the Accounting and Business Curriculums on Creativity

    ERIC Educational Resources Information Center

    Cheng, Ya-Yun; Chien, Chin-Chen; Wang, Shiow-Jen

    2016-01-01

    This study employs the Torrance Tests of Creative Thinking to investigate the effects of accounting and business curriculums on students' verbal and figurative creativity via the Solomon four-group design. The subjects are accounting and business administration students in Taiwan, where these two curriculums are similar to their counterparts in…

  20. A New Paradigm for the Teaching of Business Law and Legal Environment Classes

    ERIC Educational Resources Information Center

    Lampe, Marc

    2006-01-01

    There is a need to develop curriculum and materials on law-related topics better designed for business students planning a career in business. Except incidentally, business school legal faculty are not teaching future lawyers or paralegals. The world of the business practitioner is very different from that of the lawyer. For most business people…

  1. Teaching Business Law to Non-Law Students, Culturally and Linguistically Diverse ("CaLD") Students, and Large Classes

    ERIC Educational Resources Information Center

    Kariyawasam, Kanchana; Low, Hang Yen

    2014-01-01

    This paper is largely based on the experience of teaching law to students with non-legal background in business schools, with a focus on internationalisation and the large class lecture format. Business schools often consist of large classes which include a significant proportion of Culturally and Linguistically Diverse (CaLD) students. Teaching a…

  2. Costs of a medical education: comparison with graduate education in law and business.

    PubMed

    Kerr, Jason R; Brown, Jeffrey J

    2006-02-01

    The costs of graduate school education are climbing, particularly within the fields of medicine, law, and business. Data on graduate level tuition, educational debt, and starting salaries for medical school, law school, and business school graduates were collected directly from universities and from a wide range of published reports and surveys. Medical school tuition and educational debt levels have risen faster than the rate of inflation over the past decade. Medical school graduates have longer training periods and lower starting salaries than law school and business school graduates, although physician salaries rise after completion of post-graduate education. Faced with an early debt burden and delayed entry into the work force, careful planning is required for medical school graduates to pay off their loans and save for retirement.

  3. 26 CFR 44.4422-1 - Doing business in violation of Federal or State law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in nowise authorizes the carrying on of any business in violation of a law of the United States or... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Doing business in violation of Federal or State law. 44.4422-1 Section 44.4422-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  4. Accountability of the Business Communication Instructor.

    ERIC Educational Resources Information Center

    Hildebrandt, H. W.

    Teachers of business communication, along with teachers in other disciplines, must develop ways of responding to demands for faculty evaluation. The first section of this paper considers three questions relevant to any kind of faculty evaluation: To whom should a teacher be accountable? What criteria should be the touchstones for evaluation? and,…

  5. An Industrial Analysis for Integrating Business Subjects.

    ERIC Educational Resources Information Center

    Kapusinski, Albert T.

    1986-01-01

    Describes the industrial analysis seminar at Caldwell College (New Jersey), which was designed to be a capstone course for undergraduate business majors, allowing them to bring business topics into focus by using all their collected business acumen: accounting, marketing, management, economics, law, etc. (CT)

  6. Accounting and Financial Planning--Top Priorities for School Business Administrators.

    ERIC Educational Resources Information Center

    Walters, Donald L.

    Success for the business administrator depends largely on ability to identify priorities and to direct time, energy, and know-how accordingly. This study attempted to find out the priorities of the tasks of accounting and financial planning for school business administrators and the precise nature of the school business administrator's…

  7. Teaching Commercial Law in the Third Year: A Short Report on a Business Organizations and Commercial Law Clinic.

    ERIC Educational Resources Information Center

    Dolan, John F.; McNair, Russell A., Jr.

    1995-01-01

    The development and implementation of a clinic to offer advanced study in business organizations and commercial law transactions for third-year law students at Wayne State University (Michigan) are described. The course builds vertically on prior study and puts students in contact with practicing lawyers in an academic setting. Considerations…

  8. Teaching Business Management at the Secondary Level

    ERIC Educational Resources Information Center

    Brown, Betty J.

    1978-01-01

    A suggested secondary business curriculum for future entrepreneurs should include a foundations course in the private enterprise system and courses in accounting, distributive education, data processing, and perhaps business law, leading to a capstone course in small business management. Some career possibilities are also noted. (MF)

  9. A Course in Business Communication for Accountants.

    ERIC Educational Resources Information Center

    Yin, Koh Moy; Wong, Irene

    1990-01-01

    Describes a communication course given at the Nanyang Technological Institute in Singapore to accountancy and commerce students who are nonnative English speakers. The ability to communicate effectively in a business environment, orally and in writing, is emphasized rather than English proficiency. The course includes lectures, writing…

  10. CSI Accounting: A New Trend in Educational Training

    ERIC Educational Resources Information Center

    Ekmekjian, Elizabeth C.; Drucker, Alan; Klein, Hubert; Basile, Anthony

    2008-01-01

    Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

  11. Michael Novak's "Business as a Calling" as a Vehicle for Addressing Ethical and Policy Concerns in a Business Law Course

    ERIC Educational Resources Information Center

    Murphy, Tonia Hap

    2008-01-01

    This article describes the author's experience of incorporating Michael Novak's "Business as a Calling: Work and the Examined Life" into a Business Law course. The author views it as a positive addition to the course, one that may be of interest to her colleagues at other institutions. Accordingly, after an overview of Novak's analysis in…

  12. The effect of a smoke-free law on restaurant business in South Australia.

    PubMed

    Wakefield, Melanie; Siahpush, Mohammad; Scollo, Michelle; Lal, Anita; Hyland, Andrew; McCaul, Kieran; Miller, Caroline

    2002-08-01

    Despite evidence to the contrary from overseas research, the introduction of smoke-free legislation in South Australia (SA), which required all restaurants to go smoke-free in January 1999, sparked concerns among the hospitality industry about loss of restaurant business. This study aimed to determine whether the law had a detrimental impact on restaurant business in SA. Using time series analysis, we compared the ratio of monthly restaurant turnover from restaurants and cafés in SA to (a) total retail tumover in SA (minus restaurants) for the years 1991 to 2001 and (b) Australian restaurant tumover (minus SA, Westem Australia and the Australian Capital Territory) for the years 1991-2000. There was no decline in the ratio of (a) SA restaurant turnover to SA retail turnover or (b) SA restaurant tumover to Australian restaurant turnover. The introduction of a smoke-free law applying to restaurants in SA did not adversely affect restaurant business in SA.

  13. Accounting 10-20-30. Business Education Curriculum Guide.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton. Curriculum Branch.

    This curriculum guide is one of nine such guides developed for an Alberta high school business education program. Its content covers the main subject area or strand of accounting. Subject to the constraints outlined in the guide, the modules are to be formatted into three- or four-credit courses within each strand. Introductory materials include a…

  14. Business & Office Accounting/Bookkeeping Series. Duty Task List.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This document contains the occupational duty/task lists for five occupations in the business and office accounting/bookkeeping series. Each occupation is divided into four to six duties. A separate page for each duty in the occupation lists the tasks in that duty along with its code number and columns to indicate whether that particular duty has…

  15. The business of radiology: cost accounting.

    PubMed

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  16. Assessment of Accounting Competencies Possessed by Postgraduate University Business Education Students to Handle Entrepreneurship Business Challenges in Nigeria

    ERIC Educational Resources Information Center

    Okoro, James

    2014-01-01

    University Business Education graduates, by the nature of their programme, ought to possess relevant accounting competencies for successful entrepreneurship but casual observation and empirical reports indicate that they are not doing well in this aspect. Therefore, this study assessed the accounting competencies possessed by university…

  17. Effectiveness of PowerPoint-Based Lectures across Different Business Disciplines: An Investigation and Implications

    ERIC Educational Resources Information Center

    Burke, Lisa A.; James, Karen; Ahmadi, Mohammad

    2009-01-01

    The authors investigated business faculty members' degree of Power-Point (PPT) use across different functional areas in a business program and their use of specific PPT features. The authors also examined students' perceptions of PPT's effectiveness across different business courses (e.g., accounting, economics, management, business law,…

  18. The Business of Teaching and Learning: An Accounting Perspective

    ERIC Educational Resources Information Center

    Ciancanelli, Penny

    2008-01-01

    A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

  19. Big Business Going to Bat for NCLB: Competitiveness Is Cited as Reason to Retain Law

    ERIC Educational Resources Information Center

    Hoff, David J.

    2006-01-01

    Large companies and major business groups are known for hiring well-heeled lobbyists to push for their interests, especially in such areas as tax and spending laws. Their federal lobbying presence on education issues has been relatively modest. The author discusses the U.S. Chamber of Commerce and the Business Roundtable--two prominent…

  20. A Day at the Beach: A Multidisciplinary Business Law Case Study

    ERIC Educational Resources Information Center

    Rymsza, Leonard; Saunders, Kurt; Baum, Paul; Tontz, Richard

    2010-01-01

    This case study, written for use in a multidisciplinary course, exposes students to concepts in business law, economics, and statistics. The case is based upon a hypothetical scenario involving a young woman who, having spent a relaxing day at the beach, heads for home. On the drive home, a flip-flop she is wearing becomes lodged under the gas…

  1. The law of unintended (financial) consequences: the expansion of HIPAA business associate liability.

    PubMed

    Tomes, Jonathan P

    2013-01-01

    The recent Omnibus Rule published by the Department of Health and Human Services greatly expanded liability for breaches of health information privacy and security under the HIPAA statute and regulations. This expansion could have dire financial consequences for the health care industry. The Rule expanded the definition of business associates to include subcontractors of business associates and made covered entities and business associates liable for breaches of the entities who perform a service for them involving the use of individually identifiable health information under the federal common law of agency. Thus, if a covered entity or its "do wnstream" business associate breaches security or privacy, the covered entity or "upstream" business associate may face HIPAA's civil money penalties or a lawsuit. Financial managers need to be aware of these changes both to protect against the greater liability and to plan for the compliance costs inherent in effectively, if not legally, making business associates into covered entities.

  2. Doing Business In..: A Class Exercise for International Accounting

    ERIC Educational Resources Information Center

    Neidermeyer, Presha E.

    2010-01-01

    International accounting is taught in the curriculum of about one-third of the largest institutions in the US. Within the context of this course, many instructors will attempt to cover a diverse array of business topics while integrating financial reporting standards worldwide. This breadth of topics is frequently challenging in obtaining a…

  3. Digital Game-Based Learning in Accounting and Business Education

    ERIC Educational Resources Information Center

    Carenys, Jordi; Moya, Soledad

    2016-01-01

    This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…

  4. Information technologies for taking into account risks in business development programme

    NASA Astrophysics Data System (ADS)

    Kalach, A. V.; Khasianov, R. R.; Rossikhina, L. V.; Zybin, D. G.; Melnik, A. A.

    2018-05-01

    The paper describes the information technologies for taking into account risks in business development programme, which rely on the algorithm for assessment of programme project risks and the algorithm of programme forming with constrained financing of high-risk projects taken into account. A method of lower-bound estimate is suggested for subsets of solutions. The corresponding theorem and lemma and their proofs are given.

  5. Teaching Consumer Price Discrimination: An Interdisciplinary Case Study for Business Law Students

    ERIC Educational Resources Information Center

    Edwards, Matthew A.

    2014-01-01

    It is generally agreed that price discrimination can, in some circumstances at least, be an extraordinarily unpopular business practice. In late 2000, customers discovered that Amazon.com was varying its prices online for the exact same products. Although the incident is almost fifteen years old, it has become the standard reference in law review…

  6. Measurement and the Professions: Lessons from Accounting, Law, and Medicine.

    ERIC Educational Resources Information Center

    Nowakowski, Jeri; And Others

    1983-01-01

    This detailed analysis of the role of measurement across the three professions of law, medicine, and accounting offers insights into entry-level and performance barriers in occupations that rely on certification, licensing, and regulation to influence performance, ethics, and training. (Author/PN)

  7. Reneging: A Topic to Promote Engaging Discussions about Law and Ethics in a Business Law or Legal Environment Course

    ERIC Educational Resources Information Center

    Murphy, Tonia Hap

    2009-01-01

    This article is intended for business law and legal environment instructors who want to help students understand how they might react when presented with an ethical conflict, no matter how big or how small. The article discusses not only the compelling ethical issues that may arise in reneging cases, but also legal issues. The article provides…

  8. The Impact of the Sarbanes-Oxley Act of 2002 on the Business and Accounting Curriculums

    ERIC Educational Resources Information Center

    Reed, Ronald O.; Bullock, Charles; Johnson, Gene; Iyer, Vish

    2007-01-01

    Business and accounting curriculums are designed to educate and train future business professionals and leaders. When Congress passed SOX in 2002, it dramatically impacted the responsibilities of corporate executives and CPAs and consequently required corresponding changes in the business schools prepare students to assume these roles. Because the…

  9. Altruism revisited: a comparison of medical, law and business students' altruistic attitudes.

    PubMed

    Coulter, Ian D; Wilkes, Michael; Der-Martirosian, Claudia

    2007-04-01

    Although the concept of altruism in medicine has a long tradition in Western thought, little empirical research has been carried out recently in this area. This study compares the altruistic attitudes of medical, legal and business students. We used a cross-sectional survey to compare the altruistic attitudes of 3 types of contemporary 'professional' students, those in medicine, law and business. The results suggest that medical students report more altruistic attitudes than legal students, but not than business students. Overall, female students reported stronger attitudes consistent with altruism compared with males; African-American and Hispanic students reported more altruistic attitudes compared with White students. Our results suggest that the recent trend in recruiting more women and under-represented minority group members into medicine may have a positive impact on altruism in the profession, if we can assume that attitudes correlate with behaviours.

  10. Active Learning through Appellate Simulation: A Simple Recipe for a Business Law Course

    ERIC Educational Resources Information Center

    McDevitt, William J.

    2009-01-01

    Business law professors have long recognized the pedagogical value of using simulations in the classroom. In-class simulations can serve to develop the all-important critical thinking skills that educated people are expected to possess in today's complex legal environment. Moot court exercises, also known as appellate argumentation or appellate…

  11. Mindfulness Practices for Accounting and Business Education: A New Perspective

    ERIC Educational Resources Information Center

    Borker, David R.

    2013-01-01

    For more than a decade, researchers in accounting and business education have focused on the concept of mindfulness as a source of ideas that contribute to transforming the classroom experience and the quality of student learning. This research is founded on the work of social scientists studying the general application of mindfulness to teaching…

  12. Accounting Department Chairpersons' Perceptions of Business School Performance Using a Market Orientation Model

    ERIC Educational Resources Information Center

    Webster, Robert L.; Hammond, Kevin L.; Rothwell, James C.

    2013-01-01

    This manuscript is part of a stream of continuing research examining market orientation within higher education and its potential impact on organizational performance. The organizations researched are business schools and the data collected came from chairpersons of accounting departments of AACSB member business schools. We use a reworded Narver…

  13. Health care law versus constitutional law.

    PubMed

    Hall, Mark A

    2013-04-01

    National Federation of Independent Business v. Sebelius, the Supreme Court's ruling on the Patient Protection and Affordable Care Act, is a landmark decision - both for constitutional law and for health care law and policy. Others will study its implications for constitutional limits on a range of federal powers beyond health care. This article considers to what extent the decision is also about health care law, properly conceived. Under one view, health care law is the subdiscipline that inquires how courts and government actors take account of the special features of medicine that make legal or policy issues especially problematic - rather than regarding health care delivery and finance more generically, like most any other economic or social enterprise. Viewed this way, the opinions from the Court's conservative justices are mainly about general constitutional law principles. In contrast, Justice Ruth Bader Ginsburg's dissenting opinion for the four more liberal justices is just as much about health care law as it is about constitutional law. Her opinion gives detailed attention to the unique features of health care finance and delivery in order to inform her analysis of constitutional precedents and principles. Thus, the Court's multiple opinions give a vivid depiction of the compelling contrasts between communal versus individualistic conceptions of caring for those in need, and between health care and health insurance as ordinary commodities versus ones that merit special economic, social, and legal status.

  14. A Business Communication Module for an MBA "Managerial Accounting" Course: A Teaching Note

    ERIC Educational Resources Information Center

    Stout, David E.

    2014-01-01

    This Teaching Note describes a two-hour-and-40-minute "Business Communication" module developed and used by the author over the past six years in an MBA "Managerial Accounting" course at a university in the USA. The module has two modest but important goals: to sensitize graduate accounting students to the importance of…

  15. Teaching Business Law from Literature: Lessons to Be Learned from the Novel "Mildred Pierce" and the Road to Entrepreneurial Success

    ERIC Educational Resources Information Center

    Labatt, Joseph; Forrest, Michael

    2016-01-01

    James M. Cain used his literary skills to incorporate business and business law concepts into a best-selling novel, "Mildred Pierce." Set in the Great Depression era, "Mildred Pierce" tells the story of a divorced woman who raises two daughters on her own, while building a restaurant and bakery business. Even in today's popular…

  16. The impact of Federal rehabilitation laws on the expanding role of employee assistance programs in business and industry.

    PubMed

    Farkas, G M

    1989-12-01

    Federal statutory and case law protecting the rights of individuals with disabilities has had a major impact in expanding the occupational options for mentally and physically impaired employees. One serendipitous result of these protections has been the expansion of job opportunities for psychologists in business and industry. This article examines important federal laws and regulations pertaining to the employment rights of the handicapped worker and emphasizes the intricacies involved for psychologists who work in the employee assistance field or who consult with management. The expansion of vocational options for psychologists working with business is traced, and future prospects for psychologists in this area are explored.

  17. State Law, Policy, and Access to Information: The Case of Mandated Openness in Higher Education

    ERIC Educational Resources Information Center

    McLendon, Michael K.; Hearn, James C.

    2010-01-01

    Background/Context: Every state in the nation has legal requirements, state "sunshine laws," to ensure accountability and fairness in institutions receiving state funds and operating under state authority. These laws have come to significantly influence the ways in which the business of higher education is conducted. Purpose/Objective/Research…

  18. 78 FR 45051 - Unincorporated Business Entities; Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-26

    ... under State law for certain business activities. In accordance with the law, the effective date of the...) institutions' use of unincorporated business entities (UBEs) organized under State law for certain business... business entities, such as unincorporated business trusts, organized under State law. The final rule does...

  19. A Comparison of Active Learning and Traditional Pedagogical Styles in a Business Law Classroom

    ERIC Educational Resources Information Center

    Wilson, LeVon E.; Sipe, Stephanie R.

    2014-01-01

    The purpose of this study was to determine whether an active learning classroom environment is more effective in teaching university students certain concepts of business law than the traditional lecture environment. To generate data to answer this question, over a seven-semester period beginning in fall semester 2005, six classes of Legal…

  20. The Status of Environmental Management in Business Education.

    ERIC Educational Resources Information Center

    Dorweiler, Vernon P.; Yakhou, Mehenna

    1995-01-01

    Three business schools of the 27 responding (57% rate) have formal environmental management programs; 75% of the others have no environmental education courses and did not integrate such content into other courses. Those that did integrate it included such topics as environmental economics, manufacturing, marketing, accounting, auditing, and law.…

  1. Simulating the impact of medical savings accounts on small business.

    PubMed

    Goldman, D P; Buchanan, J L; Keeler, E B

    2000-04-01

    To simulate whether allowing small businesses to offer employer-funded medical savings accounts (MSAs) would change the amount or type of insurance coverage. Economic policy evaluation using a national probability sample of nonelderly non-institutionalized Americans from the 1993 Current Population Survey (CPS). We used a behavioral simulation model to predict the effect of MSAs on the insurance choices of employees of small businesses (and their families). The model predicts spending by each family in a FFS plan, an HMO plan, an MSA, and no insurance. These predictions allow us to compute community-rated premiums for each plan, but with firm-specific load fees. Within each firm, employees then evaluate each option, and the firm decides whether to offer insurance-and what type-based on these evaluations. If firms offer insurance, we consider two scenarios: (1) all workers elect coverage; and (2) workers can decline the coverage in return for a wage increase. In the long run, under simulated conditions, tax-advantaged MSAs could attract 56 percent of all employees offered a plan by small businesses. However, the fraction of small-business employees offered insurance increases only from 41 percent to 43 percent when MSAs become an option. Many employees now signing up for a FFS plan would switch to MSAs if they were universally available. Our simulations suggest that MSAs will provide a limited impetus to businesses that do not currently cover insurance. However, MSAs could be desirable to workers in firms that already offer HMOs or standard FFS plans. As a result, expanding MSA availability could make it a major form of insurance for covered workers in small businesses. Overall welfare would increase slightly.

  2. Broadening GHG accounting with LCA: application to a waste management business unit.

    PubMed

    Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle

    2009-11-01

    In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors.

  3. In-Service Training and Development Programs for Accountants in Business and Industry.

    ERIC Educational Resources Information Center

    Adams, Hobart Warren

    A survey was made of inservice training and development for accountants in 53 selected business firms varying in products, sales volume, and employees. Program philosophy and objectives, qualifications and selection of trainees and instructors, program content, instructional programs, and evaluation procedures were examined. Inservice programs,…

  4. Simulating the impact of medical savings accounts on small business.

    PubMed Central

    Goldman, D P; Buchanan, J L; Keeler, E B

    2000-01-01

    OBJECTIVE: To simulate whether allowing small businesses to offer employer-funded medical savings accounts (MSAs) would change the amount or type of insurance coverage. STUDY SETTING: Economic policy evaluation using a national probability sample of nonelderly non-institutionalized Americans from the 1993 Current Population Survey (CPS). STUDY DESIGN: We used a behavioral simulation model to predict the effect of MSAs on the insurance choices of employees of small businesses (and their families). The model predicts spending by each family in a FFS plan, an HMO plan, an MSA, and no insurance. These predictions allow us to compute community-rated premiums for each plan, but with firm-specific load fees. Within each firm, employees then evaluate each option, and the firm decides whether to offer insurance-and what type-based on these evaluations. If firms offer insurance, we consider two scenarios: (1) all workers elect coverage; and (2) workers can decline the coverage in return for a wage increase. PRINCIPAL FINDINGS: In the long run, under simulated conditions, tax-advantaged MSAs could attract 56 percent of all employees offered a plan by small businesses. However, the fraction of small-business employees offered insurance increases only from 41 percent to 43 percent when MSAs become an option. Many employees now signing up for a FFS plan would switch to MSAs if they were universally available. CONCLUSIONS: Our simulations suggest that MSAs will provide a limited impetus to businesses that do not currently cover insurance. However, MSAs could be desirable to workers in firms that already offer HMOs or standard FFS plans. As a result, expanding MSA availability could make it a major form of insurance for covered workers in small businesses. Overall welfare would increase slightly. PMID:10778824

  5. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  6. Rodolfo's Casa Caribe in Cuba: Business, Law, and Ethics of Investing in a Start-Up in Havana

    ERIC Educational Resources Information Center

    Sulkowski, Adam J.

    2017-01-01

    This case study presents the true story of Rodolfo--a former tailor and attorney from the provinces of Cuba--who moved to Havana to start a hospitality business. In 2016, the author (referred to as Adam throughout the case study), a business law professor from the United States, visited Havana to interview Rodolfo and learn about the factors for…

  7. 77 FR 56571 - Unincorporated Business Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... under State law for certain business activities. For purposes of this proposed rule, a UBE includes... unincorporated business trusts, organized under State law. This rule does not apply to UBEs that one or more... System institutions to organize entities under State law to engage in business activity. However...

  8. Articulation in Business Education for Secondary and Postsecondary Levels. Accounting Articulation Guide.

    ERIC Educational Resources Information Center

    Formby, Ronnie J.

    Focusing on courses in accounting, this guide is one of a set of four articulation guides designed for articulating between secondary and postsecondary business education courses. (The other three guides focus on courses in typewriting, shorthand, and office procedures.) Each guide presents a general course description, outlines of the major units…

  9. Evaluation of the awareness and perception of professional students in medicine, business and law schools of Karachi, regarding the use of (recreational) cannabis.

    PubMed

    Khalid, Sameen; Zaidi, Wajeeha; Ahmad, Farah

    2014-09-01

    To assess the awareness and perception of students attending professional medicine, law and business schools regarding recreational use of cannabis. The cross-sectional study was conducted between June 2010 and November 2010. Using convenience sampling, 150 students from medical, business and law schools from both private and public sectors were enrolled. Government institutions included, Sindh Medical College, Institute of Business Administration and S.M. Law College, private schools were Ziauddin Medical College, SZABIST and Lecole for advanced studies. Data was collected through self-administered questionnaire. SPSS 17 was used for statistical analysis. A total of 250 students were approached out of which 150(60%) filled the questionnaire. Of them 91(60.7%) were males and the overall mean age of the respondents was 22 ± 2 years. A total of 68 (45.3%) students were from the medical field, 53 (35.3%) from business and 29 (19.3%) from law. The private and public sectors were equally represented at 75 (50%) each. Overall, 93 (62%) agreed that hashish is a serious problem concerning student population. When asked to identify factors encouraging abstinence, 67 (44.7%) respondents each cited religion and health risks. Our youth is not only concerned about the menace of hashish and but want proper awareness to be provided.

  10. Employment Law, Negotiation, and the Business Environment: A Cooperative Collective Bargaining Negotiation of the National Hockey League Lockout of 2004

    ERIC Educational Resources Information Center

    Ciocchetti, Corey A.

    2008-01-01

    Employment law is a "must-cover" subject in business environment courses. Comparing the plethora of topics requiring coverage with the limited time devoted to employment law during a typical academic term, other important employment subjects--such as negotiation and collective bargaining--commonly receive short shrift. This article offers a…

  11. African American and Latino Enrollment Trends among Medicine, Law, Business, and Public Affairs Graduate Programs

    ERIC Educational Resources Information Center

    de la Garza, Rodolfo; Moghadam, Sepehr Hejazi

    2008-01-01

    The purpose of this Tomas Rivera Policy Institute (TRPI) report is twofold: to provide an analysis of the enrollment trends for African American and Latino students among graduate professional programs in the fields of medicine, business, law, and public affairs, and to present other relevant data pertaining to African American and Latino students…

  12. Business change process, creativity and the brain: a practitioner's reflective account with suggestions for future research.

    PubMed

    Yeats, Rowena M; Yeats, Martyn F

    2007-11-01

    Resolution of a critical organizational problem requires the use of carefully selected techniques. This is the work of a management consultant: facilitating a business change process in an organizational setting. Here, an account is provided of a practitioner's reflections on one such case study that demonstrates a structure for a business change process. The reflective account highlights certain affective states and social behaviors that were extracted from participants during the business change process. These affective states and social behaviors are mediated by specific neural networks in the brain that are activated during organizational intervention. By breaking down the process into the affective states and social behaviors highlighted, cognitive neuroscience can be a useful tool for investigating the neural substrates of such intervention. By applying a cognitive neuroscience approach to examine organizational change, it is possible to converge on a greater understanding of the neural substrates of everyday social behavior.

  13. Applying Legal Concepts to Business in a Legal and Ethical Environment of Business Course: The Build-a-Business Project

    ERIC Educational Resources Information Center

    Grelecki, Ryan C.; Willey, Susan L.

    2017-01-01

    One of the most significant hurdles to overcome in teaching law to business students is getting them to recognize and appreciate the real-world applicability of the law, a seemingly esoteric and irrelevant discipline. This hurdle is especially challenging when teaching Legal and Ethical Environment of Business (LEEB), a course that most business…

  14. The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds

    ERIC Educational Resources Information Center

    Gruber, Robert; Molloy, James

    2005-01-01

    This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

  15. 13 CFR 120.176 - Compliance with other laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Compliance with other laws. 120.176 Section 120.176 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Policies Applying to All Business Loans Requirements Imposed Under Other Laws and Orders § 120.176...

  16. 26 CFR 1.987-1 - Profit and loss method of accounting for a qualified business unit of a taxpayer having a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting for a qualified business unit of a taxpayer having a different functional currency from the... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer. [Reserved] 1...

  17. Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators, and Principals.

    ERIC Educational Resources Information Center

    Everett, R. E.; And Others

    This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

  18. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing... Conflict of laws. In the event of a conflict between the homestead provisions at §§ 120.550 through 120.553...

  19. 12 CFR 1402.15 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Information Officer shall, to the extent permitted by law, provide a business submitter with prompt written... Insurance Corporation shall, to the extent permitted by law, afford a business submitter a reasonable period... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Business information. 1402.15 Section 1402.15...

  20. An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina

    ERIC Educational Resources Information Center

    Saracina, Tara H.

    2012-01-01

    The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…

  1. 13 CFR 120.991 - Effect of other laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Effect of other laws. 120.991 Section 120.991 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Enforceability of 501, 502 and 503 Loans and Other Laws § 120.991 Effect of...

  2. Measuring the value of healthcare business assets.

    PubMed

    Evans, C J

    2000-04-01

    Healthcare organizations obtain valuations of business assets for many reasons, including to support decisions regarding potential mergers, sale of business components, or financing; for tax assessments; and for defense against law-suits. If compliance with regulations may be an issue, such as when a not-for-profit organization is involved in a transaction, healthcare organizations should seek an independent appraisal to ensure that applicable legal standards are met. Whether or not regulatory issues are involved, however, an accurate and useful valuation of business assets depends on many factors. Financial managers must understand the purpose and function of the valuation, choice of appropriate valuation techniques, proper assessment of intangible value, use of realistic growth rates, appropriate emphasis on key focus areas of the valuation (e.g., risk and future income streams), and an accounting of physician compensation.

  3. Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues

    ERIC Educational Resources Information Center

    Ragothaman, Srinivasan; Lavin, Angeline; Davies, Thomas

    2007-01-01

    This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

  4. Administrative Law Judges

    EPA Pesticide Factsheets

    The Administrative Law Judges conduct hearings and render decisions in proceedings between the EPA and persons, businesses, government entities, and other organizations which are or are alleged to be regulated under environmental laws.

  5. Business, Government, and Law on the Internet. A Hands-On Second Edition. Workshop. Internet Workshop Series Number 3.

    ERIC Educational Resources Information Center

    Peete, Gary R.

    This "workshop-in-a-book" is a much-expanded second edition designed for the businessperson, legal researcher, information specialist, consumer, student, or scholar wanting to discover information in three overlapping areas: business, government, and law. The book is divided into two modules: (1) "The World Wide Web: Your Entree to…

  6. 13 CFR 107.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Lawful operations under the Act. 107.500 Section 107.500 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Managing the Operations of a Licensee General Requirements § 107.500 Lawful operations...

  7. Computerized accounting for the dental office. Using horizontal applications general ledger software.

    PubMed

    Garsson, B

    1988-01-01

    Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

  8. The Impact of School Accountability Laws on Measures of Trust between Indiana Public School Superintendents and Teacher Union Leaders within the Forum of Mandatory Discussion

    ERIC Educational Resources Information Center

    Downs, Philip G.

    2012-01-01

    This study examines the impact of the school accountability laws "No Child Left Behind" and Indiana's Public Law 221 on Superintendents' perception of their relationship with the Teachers' Union Leader in their mandatory discussion meetings. Both school accountability laws contain provisions for the Indiana's Department of Education to…

  9. The Effects of the Property Tax Extension Limitation Law upon Revenue Growth, Bonded Debt, and School Business Leader Perceptions within Selected Illinois School Districts.

    ERIC Educational Resources Information Center

    Hylbert, Danny

    2002-01-01

    Examines the effects of the Illinois Property Tax Extension Limitation Law on the revenue growth of collar counties and suburban school districts in Cook County. Finds that the law negatively affects revenue growth. Also finds, for example, that a majority of school business officials are motivated to increase their districts' bonded indebtedness.…

  10. Developing the Reflective Practitioner: Placement and the Ways of Knowing of Business and Accounting Undergraduates

    ERIC Educational Resources Information Center

    Lucas, Ursula; Tan, Phaik Leng

    2014-01-01

    This study aims to identify how students' epistemological beliefs or ways of knowing (comprising cognitive, intrapersonal and interpersonal aspects) develop during work-based placement. Data comprise 32 semi-structured interviews with 17 business and accounting students at a UK university. Findings show that the taking of responsibility is the key…

  11. Ethics, law, and commercial surrogacy: a call for uniformity.

    PubMed

    Drabiak, Katherine; Wegner, Carole; Fredland, Valita; Helft, Paul R

    2007-01-01

    In the United States at this time, no uniform federal law exists regarding commercial surrogacy, and state statutory schemes vary vastly, ranging from criminalization to legal recognition with contract enforcement. The authors examine how commercial surrogacy agencies utilize the Internet as a means for attracting parents and surrogates by employing emotional cultural rhetoric. By inducing both parents and surrogates to their jurisdiction, agencies circumvent vast discrepancies in state statutory regulative schemes and create a distinct interstate business, absent an efficient regulatory framework or legal recourse in some circumstances. The authors propose a uniform federal regulatory scheme premised upon regulating interstate business transactions to create accountability and legal remedies for both the parents and the surrogate.

  12. The Golden Arches Meet the Hallowed Halls: Franchise Law and the Law School Curriculum.

    ERIC Educational Resources Information Center

    Wright, Danaya

    1995-01-01

    A law school course in franchise law focuses on how various legal issues and categories interact within the context of the narrowly defined business relationship of a franchise. Four major topics included federal and state disclosure regulations, trademarks and service marks, common law contract issues, and antitrust law. Class exercises included…

  13. Workplace compliance with a no-smoking law: a randomized community intervention trial.

    PubMed Central

    Rigotti, N A; Bourne, D; Rosen, A; Locke, J A; Schelling, T C

    1992-01-01

    BACKGROUND. Compliance with state and local laws restricting smoking in public places and workplaces has not been systematically evaluated. METHODS. We assessed workplace compliance with a comprehensive no-smoking law adopted in Brookline, Mass, and tested whether mailing information to businesses increased awareness of and compliance with the law. We conducted a random sample telephone survey of 299 businesses (87% response rate). Self-reported compliance was validated by direct observations. RESULTS. One year after its adoption, the law was popular with businesses. The prevalence of smoking restrictions, smoking policies, and no-smoking signs was 80%, 59%, and 40%, respectively. One third of businesses banned smoking. Full compliance with the law was low, however, because few businesses posted a copy of their smoking policy as required. The mailing increased employers' awareness of the law. Employers sent the mailing also reported better compliance, but this was not confirmed by direct observations. CONCLUSIONS. The law was popular and contributed to a high prevalence of workplace smoking restrictions. Different interpretations of the law by policymakers and businesses seemed to explain why formal compliance was low. The mailing increased awareness of, but not compliance with, the law. PMID:1739153

  14. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... business or activity contrary to State or other law. The holder of such a license is not by reason of the... ammunition business or activity in violation of the provisions of any State or other law. Similarly... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false State or other law. 478.58...

  15. State Variation in Increased ADHD Prevalence: Links to NCLB School Accountability and State Medication Laws.

    PubMed

    Fulton, Brent D; Scheffler, Richard M; Hinshaw, Stephen P

    2015-10-01

    The study's objective was to investigate whether attention-deficit hyperactivity disorder (ADHD) diagnoses from 2003 to 2011 were associated with either public school consequential accountability reforms initiated by the No Child Left Behind (NCLB) Act, particularly for low-income children, or with state psychotropic medication laws that prohibit public schools from recommending or requiring medication use. Logistic regression difference-in-differences models were estimated with repeated U.S. and state-representative cross-sections of responses to the 2003, 2007, and 2011 National Survey of Children's Health. Each wave included approximately 35,000 public school children between ages six and 13. From 2003 to 2007, the change in adjusted diagnostic prevalence was 2.8 percentage points higher for children ages six to 13 in households with incomes ≤185% of the federal poverty level residing in states first exposed to consequential accountability through NCLB (from 8.5% to 13.2%), compared with demographically similar children residing in other states (from 10.2% to 12.1%). From 2003 to 2011, the change in adjusted diagnostic prevalence was 2.2 percentage points lower for children ages six to 13 residing in states with a psychotropic medication law (from 8.1% to 7.8%), compared with children residing in other states (from 8.1% to 10.1%). NCLB-initiated consequential accountability reforms were associated with more ADHD diagnoses among low-income children, consistent with increased academic pressures from NCLB for this subgroup. In contrast, psychotropic medication laws were associated with fewer ADHD diagnoses, because they may indirectly reduce diagnoses via restrictions on recommending or requiring medication use. Future research should investigate whether children most affected by these policies are receiving appropriate diagnoses.

  16. 13 CFR 134.404 - Decision by Administrative Law Judge.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Decision by Administrative Law Judge. 134.404 Section 134.404 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION RULES OF... 8(a) Program § 134.404 Decision by Administrative Law Judge. Appeal proceedings brought under this...

  17. Law 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This publication outlines a law course intended as part of a business education program in the secondary schools of Manitoba, Canada. The one credit course of study should be taught over a period of 110-120 hours of instruction. It provides students with an introduction to the principles, practices, and consequences of law with regard to torts,…

  18. 76 FR 28730 - Proposed Information Collection; Comment Request; 2011 Business R&D and Innovation Survey

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-18

    ... data on R&D in the business sector that took into account the changing reality of R&D and innovation... the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44...

  19. Analysis of Performance Factors for Accounting and Finance Related Business Courses in a Distance Education Environment

    ERIC Educational Resources Information Center

    Benligiray, Serdar; Onay, Ahmet

    2017-01-01

    The objective of this study is to explore business courses performance factors with a focus on accounting and finance. Course score interrelations are assumed to represent interpretable constructs of these factors. Factor analysis is proposed to identify the constructs that explain the correlations. Factor analysis results identify three…

  20. SMALL BUSINESS: Status of Small Disadvantaged Business Certifications

    DTIC Science & Technology

    2001-01-01

    Management and Budget. We will also make copies available to others on request.Page 13 GAO-01-273 Small Business If you have questions regarding this...GAO United States General Accounting OfficeReport to Congressional RequestersJanuary 2001 SMALL BUSINESS Status of Small Disadvantaged Business ...34) Title and Subtitle SMALL BUSINESS Status of Small Disadvantaged Business Certifications Contract or Grant Number Program Element Number Authors

  1. Assessment of the Business Administration and Business Management Programs.

    ERIC Educational Resources Information Center

    Forestieri, Kathleen; Karlen, Janice; Coiro, Robert; Gabriel, Theodore; Leff, Elaine; Silverman, Barry; Wertheimer, David

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its business and administration and business management programs report, and includes the following items: (1) a description of the mission and goals of the Department of Accounting and Managerial Studies;…

  2. Integrating Finance and Accounting through a Business Combination Assignment

    ERIC Educational Resources Information Center

    Walstra, Richard; Harrington, Steve; Drougas, Anne; Pollastrini, Raymond

    2012-01-01

    The traditional approach to business education has been through functional training in specific disciplines. However, changes in the way businesses have operated over the past twenty years have led to calls for a new, integrated approach to business education. Support for an integrated curriculum has come from various professional organizations…

  3. Accounting: Recordkeeping Can Build Your Business Education Enrollment

    ERIC Educational Resources Information Center

    Huffman, Harry

    1977-01-01

    Business education enrollments can be increased by means of the recordkeeping course. It is a valuable general offering since it meets both personal finance and job skill needs. It provides an opportunity for some students to explore career opportunities in business and start on a career plan. (EM)

  4. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a nonprofit...

  5. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a nonprofit...

  6. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a nonprofit...

  7. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a nonprofit...

  8. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a nonprofit...

  9. The cost conundrum: financing the business of health care insurance.

    PubMed

    Kelly, Annemarie

    2013-01-01

    Health care spending in both the governmental and private sectors skyrocketed over the last century. This article examines the rapid growth of health care expenditures by analyzing the extent of this financial boom as well some of the reasons why health care financing has become so expensive. It also explores how the market concentration of insurance companies has led to growing insurer profits, fewer insurance providers, and less market competition. Based on economic data primarily from the Government Accountability Office, the Kaiser Family Foundation, and the American Medical Associa tion, it has become clear that this country needs more competitive rates for the business of health insurance. Because of the unique dynamics of health insurance payments and financing, America needs to promote affordability and innovation in the health insurance market and lower the market's high concentration levels. In the face of booming insurance profits, soaring premiums, many believe that in our consolidated health insurance market, the "business of insurance" should not be exempt from antitrust laws. All in all, it is in our nation's best interest that Congress restore the application of antitrust laws to health sector insurers by passing the Health Insurance Industry Antitrust Enforcement Act as an amendment to the McCarran-Ferguson Act's "business of insurance" provision.

  10. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  11. Legal Studies in Business: Toward Realizing Its Potential in the New Millennium.

    ERIC Educational Resources Information Center

    Morgan, James F.

    2003-01-01

    Discusses the growing importance of law to business and real and perceived rationales for business law's lack of status in business education. Proposes steps to achieve the discipline's full potential. (Contains 21 references.) (SK)

  12. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  13. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  14. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  15. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  16. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  17. 19 CFR 210.5 - Confidential business information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Confidential business information. 210.5 Section... business information. (a) Definition and submission. Confidential business information shall be defined and... law judge, or another section of this part states otherwise, confidential business information shall...

  18. 19 CFR 210.5 - Confidential business information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Confidential business information. 210.5 Section... business information. (a) Definition and submission. Confidential business information shall be defined and... law judge, or another section of this part states otherwise, confidential business information shall...

  19. 27 CFR 46.94 - Relation to State and municipal law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... penalty or punishment provided by the laws of any State for carrying on any trade or business within that... a person engaged in business in violation of State law. The stamp is not a Federal permit or license... municipal law. 46.94 Section 46.94 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  20. 13 CFR 109.440 - Requirements imposed under other laws and orders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... laws and orders. 109.440 Section 109.440 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... Requirements imposed under other laws and orders. Loans made by the ILP Intermediary under this program must comply with all applicable laws, including §§ 120.170 (Flood insurance), 120.172 (Flood-plain and...

  1. 13 CFR 109.440 - Requirements imposed under other laws and orders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... laws and orders. 109.440 Section 109.440 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... Requirements imposed under other laws and orders. Loans made by the ILP Intermediary under this program must comply with all applicable laws, including §§ 120.170 (Flood insurance), 120.172 (Flood-plain and...

  2. 13 CFR 109.440 - Requirements imposed under other laws and orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... laws and orders. 109.440 Section 109.440 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... Requirements imposed under other laws and orders. Loans made by the ILP Intermediary under this program must comply with all applicable laws, including §§ 120.170 (Flood insurance), 120.172 (Flood-plain and...

  3. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  4. Teaching International Business Law: A Liberal Arts Perspective

    ERIC Educational Resources Information Center

    MacDonald, Diane B.; Ramaglia, Judith A.

    2004-01-01

    Integrating the liberal arts perspective in the study of international commerce allows students to examine the human side of doing business outside the U.S. and stimulates the imagination by exploring the contributions made to business practices by other cultures. This approach is one way to enrich the student learning experience and to make the…

  5. Setting up your own business. Facing the future as an entrepreneur.

    PubMed

    Brent, N J

    1990-01-01

    Other areas of setting up and running a business also are important to explore, especially if the business plans to use employees. You will become an employer, and you must be familiar with rules and regulations that include areas such as the employee's right to a safe workplace, worker's compensation laws, unemployment compensation laws and tax liabilities, antidiscrimination laws, and wage and tax laws. If independent contractors are going to be used, you must recognize that well-developed contracts are a necessity. If you are going to market a new product, consult with an attorney whose practice concentrates in trademark and patent law before the product is shared with others. Being well informed about the proposed business venture, not only before its establishment but as it develops and grows, can help you be in the best position to have a successful business.

  6. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  7. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  8. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  9. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  10. The Texas Advanced Directive Law: Unfinished Business.

    PubMed

    Kapottos, Michael; Youngner, Stuart

    2015-01-01

    The Texas Advance Directive Act allows physicians and hospitals to overrule patient or family requests for futile care. Purposefully not defining futility, the law leaves its determination in specific cases to an institutional process. While the law has received several criticisms, it does seem to work constructively in the cases that come to the review process. We introduce a new criticism: While the law has been justified by an appeal to professional values such as avoiding harm to patients, avoiding the provision of unseemly care, and good stewardship of medical resources, it is applied incompletely. It allows physicians and institutional committees to refuse "futile" treatments desired by patients and families while at the same time providing no way of regulating physicians who recommend or even push "futile" treatments in similar cases. In this sense, the TADA is incomplete on its own terms.

  11. 27 CFR 478.127 - Discontinuance of business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... business was located: Provided, however, Where State law or local ordinance requires the delivery of... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Discontinuance of business... Records § 478.127 Discontinuance of business. Where a licensed business is discontinued and succeeded by a...

  12. Transparency and Accountability: What if the Federal Gainful Employment-Debt Measures Regulations Applied to Law Schools?

    ERIC Educational Resources Information Center

    Mattox, Kari Ann

    2013-01-01

    The purpose of this analysis is to compare current guidelines of the American Bar Association (ABA) for law schools to those of the U.S. Department of Education's Gainful Employment-Debt Measures regulations in order to assess their transparency and accountability. This analysis is relevant in a time of increasing tuition costs and record…

  13. A Description and Analysis of Evolving Data Resources on Small Business

    DTIC Science & Technology

    2005-09-01

    and entrepreneurship in a wide range of settings, including corporate governance, employment law, consumer law, securities regulation and business...research on small businesses and entrepreneurship in the U.S. While business data has traditionally focused on large firms, an increasing number of... entrepreneurship . A secondary aim is to highlight gaps in available small and new business data to inform new or expanded data-gathering efforts and

  14. Some of Indonesian Cyber Law Problems

    NASA Astrophysics Data System (ADS)

    Machmuddin, D. D.; Pratama, B.

    2017-01-01

    Cyber regulation is very important to control human interaction within the Internet network in cyber space. On the surface, innovation development in science and technology facilitates human activity. But on the inside, innovation was controlled by new business model. In cyber business activities mingle with individual protection. By this condition, the law should keep the balance of the activities. Cyber law problems, were not particular country concern, but its global concern. This is a good opportunity for developing country to catch up with developed country. Beside this opportunity for talented people in law and technology is become necessity. This paper tries to describe cyber law in Indonesia. As a product of a developing country there are some of weakness that can be explained. Terminology and territory of cyber space is become interesting to discuss, because this two problems can give a broad view on cyber law in Indonesia.

  15. The Corporate Law Curriculum

    ERIC Educational Resources Information Center

    Mofsky, James S.

    1976-01-01

    On the premise that corporate counsel must be an able diagnostician before he can focus on highly specialized and interrelated issues of business law, the author suggests an approach to corporate law curriculum in which the basic course balances the quality and quantity of material designed to create the needed sensitivity. (JT)

  16. Managing Information in Law Firms: Changes and Challenges

    ERIC Educational Resources Information Center

    Evans, Nina; Price, James

    2017-01-01

    Introduction. Data, information and knowledge together constitute a vital business asset for every organization that enables every business activity, every business process and every business decision. The global legal industry is facing unprecedented change, which inevitably creates challenges for individual law firms. These global changes affect…

  17. Attendance and Enrollment Accounting and Reporting in California Public Schools. School Business Administration Publication No. 5.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento. Bureau of Management Services.

    This manual is based on the belief that sufficient instructions on attendance accounting already existed, mostly in California laws and regulations and that attempts to restate the instructions in language other than the original might mislead the reader as to the intent and meaning of the instructions. The result is that the text of the manual…

  18. Behavioral Objectives for Selected Units in Business Education.

    ERIC Educational Resources Information Center

    Hill, Richard K., Ed.; Schmidt, B. June, Ed.

    This is a catalog of behavioral objectives organized by units. Each unit contains an outline of the content, a goal statement, and general and specific objectives. The catalog contains a total of 48 units on: business behavior and psychology; business law; business math; business principles and organization; business terminology; communication and…

  19. Communication Apprehension and Maths Anxiety as Barriers to Communication and Numeracy Skills Development in Accounting and Business Education

    ERIC Educational Resources Information Center

    Joyce, John; Hassall, Trevor; Montano, Jose Luis Arquero; Anes, Jose Antonio Donoso

    2006-01-01

    Purpose: To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education. Design/methodology/approach: Uses questionnaires to establish the levels of communication apprehension (CA) and…

  20. Making sense of nonbusiness accounting.

    PubMed

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  1. 22 CFR 130.15 - Confidential business information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., confidential business information means commercial or financial information which by law is entitled to... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Confidential business information. 130.15... CONTRIBUTIONS, FEES AND COMMISSIONS § 130.15 Confidential business information. (a) Any person who is required...

  2. 45 CFR 164.412 - Law enforcement delay.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Law enforcement delay. 164.412 Section 164.412 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES ADMINISTRATIVE DATA STANDARDS AND RELATED... § 164.412 Law enforcement delay. If a law enforcement official states to a covered entity or business...

  3. Upstream health law.

    PubMed

    Sage, William M; McIlhattan, Kelley

    2014-01-01

    For the first time, entrepreneurs are aggressively developing new technologies and business models designed to improve individual and population health, not just to deliver specialized medical care. Consumers of these goods and services are not yet "patients"; they are simply people. As this sector of the health care industry expands, it is likely to require new forms of legal governance, which we term "upstream health law." © 2014 American Society of Law, Medicine & Ethics, Inc.

  4. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  5. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    ERIC Educational Resources Information Center

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  6. Reality-Based Learning: How to get Business Students down to Business

    ERIC Educational Resources Information Center

    Knutsson, Hans; Thomasson, Anna; Nilsson, Carl-Henric

    2010-01-01

    Reality-Based Learning, RBL, is a teacher-driven initiative introducing the core business administration subjects to first-year business students by means of making business plans. This paper empirically accounts for the development of RBL over three years. RBL is scrutinized for pros and cons by a proposed education development framework. When…

  7. The economic impact of Mexico City's smoke-free law.

    PubMed

    López, Carlos Manuel Guerrero; Ruiz, Jorge Alberto Jiménez; Shigematsu, Luz Myriam Reynales; Waters, Hugh R

    2011-07-01

    To evaluate the economic impact of Mexico City's 2008 smoke-free law--The Non-Smokers' Health Protection Law on restaurants, bars and nightclubs. We used the Monthly Services Survey of businesses from January 2005 to April 2009--with revenues, employment and payments to employees as the principal outcomes. The results are estimated using a differences-in-differences regression model with fixed effects. The states of Jalisco, Nuevo León and México, where the law was not in effect, serve as a counterfactual comparison group. In restaurants, after accounting for observable factors and the fixed effects, there was a 24.8% increase in restaurants' revenue associated with the smoke-free law. This difference is not statistically significant but shows that, on average, restaurants did not suffer economically as a result of the law. Total wages increased by 28.2% and employment increased by 16.2%. In nightclubs, bars and taverns there was a decrease of 1.5% in revenues and an increase of 0.1% and 3.0%, respectively, in wages and employment. None of these effects are statistically significant in multivariate analysis. There is no statistically significant evidence that the Mexico City smoke-free law had a negative impact on restaurants' income, employees' wages and levels of employment. On the contrary, the results show a positive, though statistically non-significant, impact of the law on most of these outcomes. Mexico City's experience suggests that smoke-free laws in Mexico and elsewhere will not hurt economic productivity in the restaurant and bar industries.

  8. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  9. Improving business IQ in medicine through mentorship and education.

    PubMed

    Hill, Austin D

    2014-09-01

    Business intelligence in the field of medicine, particularly with physicians, has been an abstract concept at best with no objective metric. Furthermore, in many arenas, it was taboo for medical students, residents, and physicians to discuss the business and finances of their work for fear that it would interfere with their sacred duties as health care providers. There has been a substantial shift in this philosophy over the last few decades with the growth and evolution of the health care industry in the United States. In 2012, health care expenditures accounted for 17.2% of the United States Gross Domestic Product, averaging $8915 per person. The passage of the Affordable Care Act in March of 2010 sent a clear message to all that change is coming, and it is more important now than ever to have physician leaders whose skills and knowledge in business, management, and health care law rival their acumen within their medical practice. Students, residents, and fellows all express a desire to gain more business knowledge throughout their education and training, but many do not know where to begin or have access to programs that can further their knowledge. Whether you are an employed or private practice physician, academic or community based, improving your business intelligence will help you get a seat at the table where decisions are made and give you the skills to influence those decisions.

  10. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. business. 800.226 Section 800... TAKEOVERS BY FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity... organized under the laws of a foreign state and is wholly owned and controlled by a foreign national. It...

  11. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  12. It's Not Easy Being Green: Bringing Real Life to the Undergraduate Legal Environment of Business Classroom

    ERIC Educational Resources Information Center

    Marcum, Tanya M.; Perry, Sandra J.

    2010-01-01

    In the Legal Environment of Business course in a traditional undergraduate business curriculum, students are expected to acquire knowledge about many areas of the law and the application of law to business, society, and the international marketplace. Current concepts in undergraduate business education, such as ethics and sustainability, must also…

  13. Contracts in the Classroom--Providing Undergraduate Business Students with Important "Real Life" Skills

    ERIC Educational Resources Information Center

    Denbo, Susan M.

    2005-01-01

    Many business law educators have recognized the importance of teaching students not only the rules of contract law, but the process of implementing these rules in the "real world" of business. This article discusses a contract negotiation exercise that enables students to apply the black letter law of contracts while at the same time honing their…

  14. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... conduct or finance its business. ... 10 Energy 4 2014-01-01 2014-01-01 false Noninterference with other laws. 800.306 Section 800.306 Energy DEPARTMENT OF ENERGY LOANS FOR BID OR PROPOSAL PREPARATION BY MINORITY BUSINESS ENTERPRISES...

  15. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... conduct or finance its business. ... 10 Energy 4 2011-01-01 2011-01-01 false Noninterference with other laws. 800.306 Section 800.306 Energy DEPARTMENT OF ENERGY LOANS FOR BID OR PROPOSAL PREPARATION BY MINORITY BUSINESS ENTERPRISES...

  16. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... conduct or finance its business. ... 10 Energy 4 2013-01-01 2013-01-01 false Noninterference with other laws. 800.306 Section 800.306 Energy DEPARTMENT OF ENERGY LOANS FOR BID OR PROPOSAL PREPARATION BY MINORITY BUSINESS ENTERPRISES...

  17. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... conduct or finance its business. ... 10 Energy 4 2012-01-01 2012-01-01 false Noninterference with other laws. 800.306 Section 800.306 Energy DEPARTMENT OF ENERGY LOANS FOR BID OR PROPOSAL PREPARATION BY MINORITY BUSINESS ENTERPRISES...

  18. Selecting a Business Major within the College of Business

    ERIC Educational Resources Information Center

    Roach, David W.; McGaughey, Ronald E.; Downey, James P.

    2012-01-01

    This study employed a survey in examining the important influences that shape a student's selection of a major in the College of Business (COB). In particular, it compared these influences, by major, to assess which items were most (and least) important to the students majoring in accounting, general business, finance, management, marketing, and…

  19. The economic impact of Mexico City's smoke-free law

    PubMed Central

    Guerrero López, Carlos Manuel; Jiménez Ruiz, Jorge Alberto; Reynales Shigematsu, Luz Myriam

    2011-01-01

    Objective To evaluate the economic impact of Mexico City's 2008 smoke-free law—The Non-Smokers' Health Protection Law on restaurants, bars and nightclubs. Material and methods We used the Monthly Services Survey of businesses from January 2005 to April 2009—with revenues, employment and payments to employees as the principal outcomes. The results are estimated using a differences-in-differences regression model with fixed effects. The states of Jalisco, Nuevo León and México, where the law was not in effect, serve as a counterfactual comparison group. Results In restaurants, after accounting for observable factors and the fixed effects, there was a 24.8% increase in restaurants' revenue associated with the smoke-free law. This difference is not statistically significant but shows that, on average, restaurants did not suffer economically as a result of the law. Total wages increased by 28.2% and employment increased by 16.2%. In nightclubs, bars and taverns there was a decrease of 1.5% in revenues and an increase of 0.1% and 3.0%, respectively, in wages and employment. None of these effects are statistically significant in multivariate analysis. Conclusions There is no statistically significant evidence that the Mexico City smoke-free law had a negative impact on restaurants' income, employees' wages and levels of employment. On the contrary, the results show a positive, though statistically non-significant, impact of the law on most of these outcomes. Mexico City's experience suggests that smoke-free laws in Mexico and elsewhere will not hurt economic productivity in the restaurant and bar industries. PMID:21292808

  20. 13 CFR 108.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Lawful operations under the Act. 108.500 Section 108.500 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Managing the Operations of a NMVC Company General Requirements § 108.500...

  1. Salary-Trend Studies of Faculty of the Years 1988-89 and 1991-92 in the Following Academic Disciplines/Major Fields: Accounting; Agribusiness and Agriproduction; Anthropology; Area and Ethnic Studies; Business Administration and Management; Business and Management; Business Economics; Chemistry; Communication Technologies; Communications; Computer and Information Sciences; Dramatic Arts; Drawing; Education; and Engineering.

    ERIC Educational Resources Information Center

    Howe, Richard D.; And Others

    This volume provides comparative data for faculty salaries in public and private colleges, based on an annual survey of over 600 colleges and universities. Data cover the following disciplines: Accounting, Agribusiness and Agriproduction, Anthropology, Area and Ethnic Studies, Business Administration and Management, Business and Management,…

  2. 27 CFR 555.62 - State or other law.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false State or other law. 555.62... other law. A license or permit issued under this part confers no right or privilege to conduct business or operations, including storage, contrary to State or other law. The holder of a license or permit...

  3. 27 CFR 555.62 - State or other law.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false State or other law. 555.62... other law. A license or permit issued under this part confers no right or privilege to conduct business or operations, including storage, contrary to State or other law. The holder of a license or permit...

  4. 27 CFR 555.62 - State or other law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other law. A license or permit issued under this part confers no right or privilege to conduct business or operations, including storage, contrary to State or other law. The holder of a license or permit... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false State or other law. 555.62...

  5. Utilization of Small Businesses in Navy Subcontracting

    DTIC Science & Technology

    2016-06-01

    10 2.   DOD Procurement Scorecard ...........................................................11 3. D.  GOVERNMENT ACCOUNTABILITY OFFICE...Firms conducting business with the federal government are required to take into account small-business concerns in the acquisition process. Subpart 19.7...including increased loan provisions, higher lending limits, tax cuts for small businesses, and implements several of the Task Forces’ recommendations

  6. Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Siriwardane, Harshini P.

    2014-01-01

    Kiondo Bag Boutique is a hypothetical serial case involving a start-up retail business. The case evolves from an ambitious business idea to a successful business. Through the evolving business, the importance of accounting information is highlighted. Different iterations are used to illustrate the role of accounting in serving and managing…

  7. Factory approach can streamline patient accounting.

    PubMed

    Rands, J; Muench, M

    1991-08-01

    Although they may seem fundamentally different, similarities exist between operations of factories and healthcare organizations' business offices. As a result, a patient accounting approach based on manufacturing firms' management techniques may help smooth healthcare business processes. Receivables performance management incorporates the Japanese techniques of "just-in-time" and total quality management to reduce unbilled accounts and information backlog and accelerate payment. A preliminary diagnostic assessment of a patient accounting process helps identify bottlenecks and set priorities for work flow.

  8. 27 CFR 478.57 - Discontinuance of business.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION Licenses § 478.57 Discontinuance of business. (a) Where a firearm or ammunition business is either... ammunition feeding device, except as provided in the law, any person who manufactures, imports, or deals in...

  9. 27 CFR 478.57 - Discontinuance of business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION Licenses § 478.57 Discontinuance of business. (a) Where a firearm or ammunition business is either... ammunition feeding device, except as provided in the law, any person who manufactures, imports, or deals in...

  10. 76 FR 65318 - U.S. Department of State Advisory Committee on Private International Law (ACPIL)-Online Dispute...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-20

    ... International Law (ACPIL)--Online Dispute Resolution Study Group Meeting (ODR) The Department of State, Office of Legal Adviser, Office of Private International Law ACPIL online dispute resolution (ODR) study... development of legal instruments for resolving both business to business and business to consumer cross-border...

  11. Student Perceptions of Cheating in Online Business Courses

    ERIC Educational Resources Information Center

    Watters, Michael P.; Robertson, Paul J.; Clark, Renae K.

    2011-01-01

    Accounting majors enrolled in business courses at two different universities were asked to complete a survey questionnaire pertaining to cheating in online business courses. Specifically, students majoring in Accounting were asked about their awareness of cheating in online business courses as well as their opinions regarding the credibility of…

  12. 77 FR 23318 - U.S. Department of State Advisory Committee on Private International Law (ACPIL); Online Dispute...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-18

    ... International Law (ACPIL); Online Dispute Resolution (ODR) Study Group Meeting The Office of Private International Law, Office of the Legal Adviser, Department of State hereby gives notice that the ACPIL Online... charged with the development of legal instruments for resolving both business to business and business to...

  13. 27 CFR 31.4 - Relation to State and municipal law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... business contrary to the laws of such State or in places prohibited by municipal law; nor shall such... municipal law. 31.4 Section 31.4 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... State and municipal law. Compliance with the requirements of this part shall not be held to exempt any...

  14. Ethics in International Business Education: Perspectives from Five Business Disciplines.

    ERIC Educational Resources Information Center

    LeClair, Debbie Thorne; Clark, Robert; Ferrell, Linda; Joseph, Gilbert; Leclair, Daniel

    1999-01-01

    Examines international ethics issues and perspectives from the vantage points of five disciplines in business education: economics, management, finance, accounting, and marketing. Finds an underlying theme of management awareness, accountability, and control of ethical decision-making. Suggests some ethics-related curriculum projects. (DB)

  15. Farm Business Management Analysis: Adjusting the Farm Business to Increase Profit. Unit III. Volume 15, Number 3. Instructor's Guide.

    ERIC Educational Resources Information Center

    Denker, Robert; And Others

    Designed primarily for Missouri vocational agricultural instructors participating in the Farm Business Management Analysis Program, this instructor's guide, consisting of 10 lessons, deals with adjusting a farm business to increase profits. The following topics are covered in the individual lessons: law and the farm family, planning income tax…

  16. Business Plan Competitions: An Overview. CELCEE Digest.

    ERIC Educational Resources Information Center

    Seymour, Nicole

    This document describes business plan competitions sponsored by universities. The idea began in the early 1980s at the University of Texas when Masters in Business Administration (MBA) students created a friendly competitive activity along the lines of the law schools Moot Court competition. Later the competition became national, and then…

  17. Development of the Law of Computer Software Protection.

    ERIC Educational Resources Information Center

    Nimtz, Robert O.

    1979-01-01

    Traces the history of the development of the law dealing with the protection of computer software. The available forms of protection are the patent, copyright, and trade secret laws. Available from Business Manager, P. O. Box 2600, Arlington, Virginia 22202; sc $1.25. (Author/IRT)

  18. It's the Law: Student's Rights and Responsibilities!

    ERIC Educational Resources Information Center

    Oklahoma Bar Association, Oklahoma City.

    Secondary-level learning activities dealing with youth and the law are included in this resource guide. Although the guide was written specifically for use in Oklahoma schools, it can, with modifications, serve as a model for other states. There are seven sections dealing with youth and: employment law, business rights and responsibilities,…

  19. Pressures and Resistance to the Introduction of Skills in Business Administration and Accounting Education in Spain: A New Institutional Theory Analysis

    ERIC Educational Resources Information Center

    Gonzalez, Jose Maria Gonzalez; Montano, Jose Arquero; Hassall, Trevor

    2009-01-01

    Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation…

  20. Bayesian deterministic decision making: a normative account of the operant matching law and heavy-tailed reward history dependency of choices.

    PubMed

    Saito, Hiroshi; Katahira, Kentaro; Okanoya, Kazuo; Okada, Masato

    2014-01-01

    The decision making behaviors of humans and animals adapt and then satisfy an "operant matching law" in certain type of tasks. This was first pointed out by Herrnstein in his foraging experiments on pigeons. The matching law has been one landmark for elucidating the underlying processes of decision making and its learning in the brain. An interesting question is whether decisions are made deterministically or probabilistically. Conventional learning models of the matching law are based on the latter idea; they assume that subjects learn choice probabilities of respective alternatives and decide stochastically with the probabilities. However, it is unknown whether the matching law can be accounted for by a deterministic strategy or not. To answer this question, we propose several deterministic Bayesian decision making models that have certain incorrect beliefs about an environment. We claim that a simple model produces behavior satisfying the matching law in static settings of a foraging task but not in dynamic settings. We found that the model that has a belief that the environment is volatile works well in the dynamic foraging task and exhibits undermatching, which is a slight deviation from the matching law observed in many experiments. This model also demonstrates the double-exponential reward history dependency of a choice and a heavier-tailed run-length distribution, as has recently been reported in experiments on monkeys.

  1. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Noninterference with other laws. 800.306 Section 800.306 Energy DEPARTMENT OF ENERGY LOANS FOR BID OR PROPOSAL PREPARATION BY MINORITY BUSINESS ENTERPRISES SEEKING DOE CONTRACTS AND ASSISTANCE Loan Administration § 800.306 Noninterference with other laws...

  2. 40 CFR 1601.26 - Special procedures for confidential business information.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... described in paragraph (c) of this section, the CSB shall, to the extent permitted by law, afford a business... business information. 1601.26 Section 1601.26 Protection of Environment CHEMICAL SAFETY AND HAZARD... Requesting and Disclosing Records § 1601.26 Special procedures for confidential business information. (a) In...

  3. A Business Educator's Guide to Transitioning to a Digital Curriculum

    ERIC Educational Resources Information Center

    Roberts, Scott D.; Rains, Russell E.; Perry, Gregory E.

    2012-01-01

    The authors, representing three key digital media business disciplines, present a case for how business curriculum could be updated to include a strong digital element without recreating the entire business school enterprise or spending millions on new faculty and technology. The three key disciplines are technology, law, and marketing.

  4. 16 CFR 1020.5 - What is the Small Business Enforcement Policy?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... (5) The small business failed to make a good faith effort to comply with the law. (6) The small... 16 Commercial Practices 2 2010-01-01 2010-01-01 false What is the Small Business Enforcement... BUSINESS § 1020.5 What is the Small Business Enforcement Policy? (a) When appropriate, the Commission will...

  5. 48 CFR 1519.201-72 - Small and disadvantaged business utilization specialists.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... small businesses with respect to the financial assistance available under existing laws and regulations... business utilization specialists. 1519.201-72 Section 1519.201-72 Federal Acquisition Regulations System ENVIRONMENTAL PROTECTION AGENCY SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS Policies 1519.201-72 Small and...

  6. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  7. In Digital Age, Sunshine Laws Turn Hazy

    ERIC Educational Resources Information Center

    Fleming, Nora

    2013-01-01

    School board members are struggling to interpret laws that govern where and how they do business now that as many conversations take place digitally as they do face to face. As online and digital interactions increase, so too does public concern that officials have more opportunities to violate state open-meetings and open-records laws meant to…

  8. The Psychological Work Preferences of Business Students

    ERIC Educational Resources Information Center

    Gilbert, G. Ronald; Burnett, Meredith; Leartsurawat, Watcharaphong

    2010-01-01

    This study examines work preferences of 984 students across 6 disciplines within a business school--accounting, finance, information technology/decision science, management and international business, marketing, and hospitality management. Differences are found on 11 of the 17 measures. As predicted, we found that (a) accounting, finance, and…

  9. Economic effect of a smoke-free law in a tobacco-growing community.

    PubMed

    Pyles, Mark K; Mullineaux, Donald J; Okoli, Chizimuzo T C; Hahn, Ellen J

    2007-02-01

    To determine whether Lexington, Kentucky's smoke-free law affected employment and business closures in restaurants and bars. On 27 April 2004, Lexington-Fayette County implemented a comprehensive ordinance prohibiting smoking in all public buildings, including bars and restaurants. Lexington is located in a major tobacco-growing state that has the highest smoking rate in the US and was the first Kentucky community to become smoke-free. A fixed-effects time series design to estimate the effect of the smoke-free law on employment and ordinary least squares to estimate the effect on business openings and closings. All restaurants and bars in Lexington-Fayette County, Kentucky and the six contiguous counties. ES-202 employment data from the Kentucky Workforce Cabinet; Business opening/closings data from the Lexington-Fayette County Health Department, Environmental Division. A positive and significant relationship was observed between the smoke-free legislation and restaurant employment, but no significant relationship was observed with bar employment. No relationship was observed between the law's implementation and employment in contiguous counties nor between the smoke-free law and business openings or closures in alcohol-serving and or non-alcohol-serving businesses. No important economic harm stemmed from the smoke-free legislation over the period studied, despite the fact that Lexington is located in a tobacco-producing state with higher-than-average smoking rates.

  10. Accounting Students Are Unable to Recognize the Various Types of Accounting Functions.

    ERIC Educational Resources Information Center

    Frank, Gary B.; And Others

    1989-01-01

    The authors discuss 258 undergraduate business majors' perceptions of the nature and uses of financial and managerial accounting. Perceptions were measured with Stapel Scales constructed on 11 descriptive statements. Findings indicated that students distinguish between financial and managerial accounting, but that they do not view the two as…

  11. 26 CFR 1.442-1 - Change of annual accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... business purpose for the requested annual accounting period and agrees to the Commissioner's prescribed... retain an annual accounting period. These administrative procedures will describe the business purpose... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Change of annual accounting period. 1.442-1...

  12. Teaching Business Ethics: A Quandary for Accounting Educators

    ERIC Educational Resources Information Center

    Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

    2010-01-01

    The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

  13. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Applicability and governing laws. 25.1 Section 25.1... OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and regulations, and the laws of the United States and the District of Columbia, apply to the Government Accountability...

  14. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Applicability and governing laws. 25.1 Section 25.1... OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and regulations, and the laws of the United States and the District of Columbia, apply to the Government Accountability...

  15. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Applicability and governing laws. 25.1 Section 25.1... OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and regulations, and the laws of the United States and the District of Columbia, apply to the Government Accountability...

  16. Supplementary Teaching Materials for Business Courses.

    ERIC Educational Resources Information Center

    Boulden, Alfred W., Ed.

    This teaching guide for business education contains supplementary instructional materials for the subjects of accounting, business English, business mathematics, career education, consumer education, data processing, and office procedures. The units differ in format and in types of learning activities presented. The learning activity package for…

  17. 4 CFR 8.1 - Applicable law and regulations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Applicable law and regulations. 8.1 Section 8.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM INSURANCE AND ANNUITIES § 8.1 Applicable law and regulations. The provisions of subpart G, title 5, United States Code and implementing regulations for the...

  18. 4 CFR 8.1 - Applicable law and regulations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Applicable law and regulations. 8.1 Section 8.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM INSURANCE AND ANNUITIES § 8.1 Applicable law and regulations. The provisions of subpart G, title 5, United States Code and implementing regulations for the...

  19. 4 CFR 6.1 - Applicable law and regulations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Applicable law and regulations. 6.1 Section 6.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM ATTENDANCE AND LEAVE § 6.1 Applicable law and regulations. The provision of subpart E, title 5, United States Code and the Office of Personnel Management...

  20. 4 CFR 6.1 - Applicable law and regulations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Applicable law and regulations. 6.1 Section 6.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM ATTENDANCE AND LEAVE § 6.1 Applicable law and regulations. The provision of subpart E, title 5, United States Code and the Office of Personnel Management...

  1. 4 CFR 8.1 - Applicable law and regulations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Applicable law and regulations. 8.1 Section 8.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM INSURANCE AND ANNUITIES § 8.1 Applicable law and regulations. The provisions of subpart G, title 5, United States Code and implementing regulations for the...

  2. 4 CFR 6.1 - Applicable law and regulations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Applicable law and regulations. 6.1 Section 6.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM ATTENDANCE AND LEAVE § 6.1 Applicable law and regulations. The provision of subpart E, title 5, United States Code and the Office of Personnel Management...

  3. Transforming the Future of Business Processes

    DTIC Science & Technology

    2008-04-01

    Principal Deputy Under Secretary of Defense for Business Transformation Acquisition, finance and accounting, program management —Elizabeth McGrath has experi...executing the de- partment’s primary governance body for business trans- formation, the Defense Business Systems Management Committee (DBSMC... business transformation requires a num- ber of things—leadership commitment, strong investment 3 Defense AT&L: March-April 2008 management , an active

  4. TSBPA's Business Communications Requirement: Has It Made a Difference?

    ERIC Educational Resources Information Center

    Elrod, Henry; Tiggeman, Theresa; Craven, Annette E.

    2014-01-01

    In 2011, the Texas State Board of Public Accountancy (TSBPA) added a business communications requirement to the qualifications for candidates to sit for the CPA examination by a requirement for two credit hours in business or accounting communications, either through a discrete course, or through integration into certain accounting courses. This…

  5. Teaching Business Ethics in Accounting Classes.

    ERIC Educational Resources Information Center

    D'Aquila, Jill M.

    1999-01-01

    Accounting graduates must be able to recognize and resolve ethical dilemmas. Ethics should be taught frequently and in short doses, using such methods as videotapes, discussions of current events, and cases of real company practices. (SK)

  6. Economic effect of a smoke‐free law in a tobacco‐growing community

    PubMed Central

    Pyles, Mark K; Mullineaux, Donald J; Okoli, Chizimuzo T C; Hahn, Ellen J

    2007-01-01

    Objective To determine whether Lexington, Kentucky's smoke‐free law affected employment and business closures in restaurants and bars. On 27 April 2004, Lexington‐Fayette County implemented a comprehensive ordinance prohibiting smoking in all public buildings, including bars and restaurants. Lexington is located in a major tobacco‐growing state that has the highest smoking rate in the US and was the first Kentucky community to become smoke‐free. Design A fixed‐effects time series design to estimate the effect of the smoke‐free law on employment and ordinary least squares to estimate the effect on business openings and closings. Subjects and settings All restaurants and bars in Lexington‐Fayette County, Kentucky and the six contiguous counties. Main outcome measures ES‐202 employment data from the Kentucky Workforce Cabinet; Business opening/closings data from the Lexington‐Fayette County Health Department, Environmental Division. Results A positive and significant relationship was observed between the smoke‐free legislation and restaurant employment, but no significant relationship was observed with bar employment. No relationship was observed between the law's implementation and employment in contiguous counties nor between the smoke‐free law and business openings or closures in alcohol‐serving and or non‐alcohol‐serving businesses. Conclusions No important economic harm stemmed from the smoke‐free legislation over the period studied, despite the fact that Lexington is located in a tobacco‐producing state with higher‐than‐average smoking rates. PMID:17297077

  7. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    The laws, rules and regulations of the State Education Department governing public accountancy practice in New York State are provided in this handbook. Licensure requirements are also described, and the forms for obtaining a license and first registration as a certified public accountant are provided. The booklet is divided into the following…

  8. A Bilingual Business Major?

    ERIC Educational Resources Information Center

    Barger-Merino, Kathleen A.

    Foreign language skills are necessary not only in international commerce but also in domestic business with the growing Hispanic American population. Many Hispanics have only minimal English skills and prefer to do business in Spanish and use Spanish language media. Because Hispanic Americans account for a significant portion of the consumer…

  9. Clinton advocates for Law of the Sea treaty

    NASA Astrophysics Data System (ADS)

    Showstack, Randy

    The Obama administration recently reiterated its call for the United States to ratify the United Nations Convention on the Law of the Sea. U.S. secretary of state Hillary Clinton, who expressed strong support for the Law of the Sea treaty during her Senate confirmation hearing in 2009, again called for passage of the treaty during 15 December remarks at a business roundtable in Washington, D. C., sponsored by the Pew Charitable Trusts. "Signing on to the convention is critical to protecting American security and enhancing our economic strength," she said, noting that the U.S. ratification of the treaty would protect American business interests by providing "legal certainty and predictability that businesses can rely on." The treaty—which also touches on a wide range of other issues including navigation, conservation and management of resources, and scientific research—is opposed by some who are concerned about the undermining of national sovereignty.

  10. Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Meador, Gwendolyn Parrish

    2017-01-01

    Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

  11. Social enterprise. Risky business.

    PubMed

    2007-02-15

    The skills needed to run a social enterprise are similar to those needed for conventional business. Accounts for social enterprises will have a 'double bottom line', showing social benefit as well as profit. Finding a good mentor is vital, as is setting out a clear vision and values in your business plan.

  12. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  13. Measurement and Statistics of Application Business in Complex Internet

    NASA Astrophysics Data System (ADS)

    Wang, Lei; Li, Yang; Li, Yipeng; Wu, Shuhang; Song, Shiji; Ren, Yong

    Owing to independent topologies and autonomic routing mechanism, the logical networks formed by Internet application business behavior cause the significant influence on the physical networks. In this paper, the backbone traffic of TUNET (Tsinghua University Networks) is measured, further more, the two most important application business: HTTP and P2P are analyzed at IP-packet level. It is shown that uplink HTTP and P2P packets behavior presents spatio-temporal power-law characteristics with exponents 1.25 and 1.53 respectively. Downlink HTTP packets behavior also presents power-law characteristics, but has more little exponents γ = 0.82 which differs from traditional complex networks research result. Moreover, downlink P2P packets distribution presents an approximate power-law which means that flow equilibrium profits little from distributed peer-to peer mechanism actually.

  14. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    This paper addresses the numerous ways that computers may be used to enhance the teaching of accounting and business topics. It focuses on the pedagogical use of spreadsheet software to improve the conceptual coverage of accounting principles and practice, increase student understanding by involvement in the solution process, and reduce the amount…

  15. Use and Misuse of Laplace's Law in Ophthalmology.

    PubMed

    Chung, Cheuk Wang; Girard, Michaël J A; Jan, Ning-Jiun; Sigal, Ian A

    2016-01-01

    Laplace's Law, with its compactness and simplicity, has long been employed in ophthalmology for describing the mechanics of the corneoscleral shell. We questioned the appropriateness of Laplace's Law for computing wall stress in the eye considering the advances in knowledge of ocular biomechanics. In this manuscript we recapitulate the formulation of Laplace's Law, as well as common interpretations and uses in ophthalmology. Using numerical modeling, we study how Laplace's Law cannot account for important characteristics of the eye, such as variations in globe shape and size or tissue thickness, anisotropy, viscoelasticity, or that the eye is a living, dynamic organ. We show that accounting for various geometrical and material factors, excluded from Laplace's Law, can alter estimates of corneoscleral wall stress as much as 456% and, therefore, that Laplace's Law is unreliable. We conclude by illustrating how computational techniques, such as finite element modeling, can account for the factors mentioned above, and are thus more suitable tools to provide quantitative characterization of corneoscleral biomechanics.

  16. Accounting Education in Crisis

    ERIC Educational Resources Information Center

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  17. Business Action Learning Tasmania (BALT)--An Account of Practice

    ERIC Educational Resources Information Center

    Cother, Genevieve; Cother, Robert F.

    2017-01-01

    Business Action Learning Tasmania's (BALT) mission is self-reliant industry development, with diverse companies co-operating to improve their profitability, develop their people and grow the local economy. This is achieved through collaborative action learning, with companies working together on projects of vital importance and sharing the…

  18. 13 CFR 123.200 - Am I eligible to apply for a physical disaster business loan?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., corporation, limited liability company, or other legal entity recognized under State law. Your business' size... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Am I eligible to apply for a physical disaster business loan? 123.200 Section 123.200 Business Credit and Assistance SMALL BUSINESS...

  19. Small Business Policy for California. Report of the Urban Small Business Employment Project.

    ERIC Educational Resources Information Center

    California State Dept. of Human Resources Development, Sacramento.

    This report contains findings and recommendations of a project to identify problems in California's policies and in the administration of its laws regarding small businesses and to examine alternative solutions to those problems. Part 1 consists of the findings of five statewide Task Forces that concentrated on these aspects of operating a small…

  20. Privacy laws: who owns information compiled as part of a business?

    PubMed

    Mair, Judith

    Patients have a right to expect that their personal information will remain confidential when they consult a practitioner. However, when they consult a doctor who is contracted to provide services as part of a business, the question can arise as to the right to ownership of the medical records created by that doctor, and/or the information recorded therein, after that doctor leaves the business. This was the issue in a recent case heard in NSW, IVF Australia Pty Ltd v Palantrou Pty Ltd [2005] NSWSC 810, in which IVFA sought an injunction to prevent specialists from accessing a database containing patient information when those specialists left the business to set up elsewhere. A further issue is what effect privacy legislation has on such disputes. This review provides an overview of the case and its outcome.

  1. Defense Logistics Agency Did Not Fully Implement the Business Enterprise Architecture Procure-to-Pay Business Process in the Enterprise Business System

    DTIC Science & Technology

    2014-10-28

    change. Enterprise Business System In August 2000, DLA began developing its Enterprise Resource Planning ( ERP ) system by initiating the Business...the EBS core system. EBS became the ERP system solution supporting DLA nonenergy commodity activities. DLA subsequently enhanced its EBS...capabilities by adding SAP software that supported DLA Enterprise Operational Accounting, real property, and inventory management functions. As part of the

  2. Recent developments in German health law.

    PubMed

    Hart, Dieter

    2006-06-01

    Health law provides the regulatory constitution for the medical and healthcare system. It covers individual medical treatment as well as public healthcare provision and is insofar medical law as well as social security law (statutory health insurance law). The medical and health sciences (public health sciences) are the main complementary disciplines of health law. This article gives an account of some representative developments in both fields which have taken place in the last three years.

  3. What Writing Skills Should Accounting Students Be Taught?

    ERIC Educational Resources Information Center

    Smith, Douglas C.; Nelson, Sandra J.; Moncada, Susan M.

    1998-01-01

    Responses from 150 public accountants and 108 management accountants identified communication skills needed in accounting. Top writing skills areas included working papers, memoranda, business letters, instructions and procedures, and systems documentation. (SK)

  4. An Accounting International Experience Course

    ERIC Educational Resources Information Center

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  5. The Value of International Experiences for Business Students: Measuring Business Student Attitudes toward Study Abroad

    ERIC Educational Resources Information Center

    Heffron, Sean; Maresco, Peter A.

    2014-01-01

    The value of an international experience--especially for students of business--continues to be an area of focus at colleges and universities. Students across all disciplines within the business curriculum: accounting, economics, finance, management, marketing, or sport management are expected by employers to possess knowledge of, and appreciation…

  6. Searching for Accountability, Productivity, Etc., Etc. Accounting and Financial Reporting.

    ERIC Educational Resources Information Center

    Piotrowski, Craig

    1988-01-01

    School districts are being asked to provide expanded variety and quality of educational services with fewer tax dollars. Discusses the search for accountability, productivity, quality, and equity in education and alerts school business officials to the problems and conflicts inherent in such a search. (MLF)

  7. Advantages of fund accounting in 'nonprofits'.

    PubMed

    Herzlinger, R E; Sherman, H D

    1980-01-01

    Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

  8. College & University Business Administration. Third Edition.

    ERIC Educational Resources Information Center

    National Association of College and University Business Officers, Washington, DC.

    This text presents indepth coverage of five areas of college and university business administration, including administrative management, business management, fiscal management, and financial accounting and reporting. The section on administrative management encompasses institutional planning, management information systems and data processing,…

  9. Using Technology-Enabled Active Learning Tools to Introduce Business Ethics Topics in Business Law Courses: A Few Practical Examples

    ERIC Educational Resources Information Center

    Reid, Linda A.; Weber, Curt M.

    2008-01-01

    In this article, the authors echo the assertion of the Association to Advance Collegiate Schools of Business (AACSB) Ethics Education Task Force that business schools must encourage students to develop a deep understanding of the myriad challenges surrounding corporate responsibility and corporate governance; provide them with tools for…

  10. Introduce XBRL to Business Students

    ERIC Educational Resources Information Center

    Corkern, Sheree M.; Morgan, Mark I.

    2012-01-01

    This paper informs business instructors and educators about XBRL (Extensible Business Reporting Language) so that they can introduce it to their students and expand their students' understanding of how it relates to the accounting profession. Even though the financial community has entered a new age with this standardized reporting language, many…

  11. 76 FR 18375 - Small Business Jobs Act: Eligible Loans for 504 Loan Program Debt Refinancing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-04

    ... SMALL BUSINESS ADMINISTRATION 13 CFR Part 120 Small Business Jobs Act: Eligible Loans for 504 Loan... for debt refinancing under the Small Business Jobs Act. DATES: Effective Date: This document is... refinancing program authorized by the Small Business Jobs Act (Jobs Act), Public Law 111-240, 124 Stat. 2504...

  12. Accounting and accountability: observations on the AHERF settlements.

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

    Recent enforcement proceedings involving health care and accounting--relating primarily to the Allegheny Health, Education and Research Foundation (AHERF)--have sparked renewed interest in the activities of the U.S. Securities and Exchange Commission in the municipal securities market. Officials and accountants who are working for public-sector issuers in the healthcare industry have responsibilities under the Federal securities laws. Other issues of relevance include disclosure in the secondary market as well as upon initial issuance, and the significance of antifraud actions in other areas.

  13. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION Licenses § 478... ammunition business or activity in violation of the provisions of any State or other law. Similarly...

  14. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION Licenses § 478... ammunition business or activity in violation of the provisions of any State or other law. Similarly...

  15. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION Licenses § 478... ammunition business or activity in violation of the provisions of any State or other law. Similarly...

  16. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION Licenses § 478... ammunition business or activity in violation of the provisions of any State or other law. Similarly...

  17. Ferengi Business Practices in "Star Trek: Deep Space Nine"--To Enhance Student Engagement and Teach a Wide Range of Business Concepts

    ERIC Educational Resources Information Center

    Lopez, Katherine J.; Pletcher, Gary; Williams, Craig L.; Zehner, William Bradley, II

    2017-01-01

    The purpose of this article is to provide examples of business concepts appearing in science fiction, offering accounting and business educators a means to engage students and allow students to make connections with business concepts outside of the strict business realm, resulting in increased long-term learning. To accomplish this, the "Star…

  18. Sergei Magnitsky Rule of Law Accountability Act of 2012

    THOMAS, 112th Congress

    Rep. McGovern, James P. [D-MA-3

    2012-04-19

    House - 06/07/2012 Ordered to be Reported (Amended) by Voice Vote. (All Actions) Notes: For further action, see H.R.6156, which became Public Law 112-208 on 12/14/2012. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  19. NASA Office of Small and Disadvantaged Business Utilization

    NASA Technical Reports Server (NTRS)

    2001-01-01

    The Office of Small and Disadvantaged Business Utilization (OSDBU) within NASA promotes the utilization of small, disadvantaged, and women-owned small businesses in compliance with Federal laws, regulations, and policies. We assist such firms in obtaining contracts and subcontracts with NASA and its prime contractors. The OSDBU also facilitates the participation of small businesses in NASA's technology transfer and commercialization activities. Our driving philosophy is to consider small businesses as our products. Our customers are the NASA Enterprises, Field Centers, Functional Staff Offices, major prime contractors, and other large institutions. We hone the skills of our products to make them marketable to our customers in the performance of NASA missions.

  20. Program of Studies: Business Education: Grades 9-12.

    ERIC Educational Resources Information Center

    Fairfax County Schools, VA.

    The first section of the business education curriculum guide for grades 9-12 provides brief statements concerning program descriptions, goals, course offerings, and objectives. Section 2 provides detailed descriptions and objectives for the following courses: accounting, advanced typewriting, bookkeeping, business economics, business information…

  1. Business and Office Occupations Cluster. Introduction to Vocations.

    ERIC Educational Resources Information Center

    Rutgers, The State Univ., New Brunswick, NJ. Curriculum Lab.

    The teaching guide presents a comprehensive description of career opportunities in business and office occupations and of the educational requirements for obtaining business employment. Career opportunities for the following five cycles are described: administration, business ownership, clerical, records systems and control (accounting and…

  2. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  3. 12 CFR 330.6 - Single ownership accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (excluding persons who have the right to withdraw by virtue of a Power of Attorney), the account shall be treated as a joint ownership account (although not necessarily a qualifying joint account) and shall be...)) and deposited in one or more deposit accounts in the name of the business shall be treated as the...

  4. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  5. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  6. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  7. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  8. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  9. The Matrix: A Pedagogical Tool for Teaching Employment Discrimination Law

    ERIC Educational Resources Information Center

    Johns, Roger J.

    2008-01-01

    The teaching of law in collegiate schools of business has a long history and a set of purposes that includes training students to know and understand their basic legal rights and obligations in the business arena, to recognize and avoid the liability-laden situations that would necessitate legal representation, to know when to engage legal…

  10. 13 CFR 113.535 - Effect of state or local law or other requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Effect of state or local law or other requirements. 113.535 Section 113.535 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... obligation to comply with §§ 113.500 through 113.550 is not obviated or alleviated by the existence of any...

  11. An overview of accounting and budgeting.

    PubMed

    Cawein, C

    2001-01-01

    Accounting is inextricably linked with daily professional practice and commerce. No individual, organization, or business can survive without some understanding of the basic concepts of accounting. Having knowledge of fundamental concepts of accounting will relieve some of the pressures imposed by governmental regulatory agencies and legislative requirements, and assist healthcare workers in operating more effectively and competing more successfully.

  12. Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics and Marketing

    ERIC Educational Resources Information Center

    Miller, Louise

    2014-01-01

    This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…

  13. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  14. Educating the Next Generation of Business Students

    ERIC Educational Resources Information Center

    Wailoo, B.; John, S.

    2013-01-01

    Business students take courses in Financial Accounting where they learn the basic financial statements and how to present and analyze them. Accounting majors immediately experience a frustrating situation as they continue their studies with the Intermediate Accounting I course. Practicing accountants realize when they attend continuing education…

  15. Accounting: Suggested Content for Postsecondary Tax Course

    ERIC Educational Resources Information Center

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

    Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

  16. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

  17. 43 CFR 422.3 - Reclamation law enforcement policy.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 1 2012-10-01 2011-10-01 true Reclamation law enforcement policy. 422.3..., DEPARTMENT OF THE INTERIOR LAW ENFORCEMENT AUTHORITY AT BUREAU OF RECLAMATION PROJECTS § 422.3 Reclamation law enforcement policy. The law enforcement policy of Reclamation is: (a) To maintain an accountable...

  18. 43 CFR 422.3 - Reclamation law enforcement policy.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Reclamation law enforcement policy. 422.3..., DEPARTMENT OF THE INTERIOR LAW ENFORCEMENT AUTHORITY AT BUREAU OF RECLAMATION PROJECTS § 422.3 Reclamation law enforcement policy. The law enforcement policy of Reclamation is: (a) To maintain an accountable...

  19. 43 CFR 422.3 - Reclamation law enforcement policy.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 1 2013-10-01 2013-10-01 false Reclamation law enforcement policy. 422.3..., DEPARTMENT OF THE INTERIOR LAW ENFORCEMENT AUTHORITY AT BUREAU OF RECLAMATION PROJECTS § 422.3 Reclamation law enforcement policy. The law enforcement policy of Reclamation is: (a) To maintain an accountable...

  20. A Survey of Entry-Level Accounting Activities in Relation to the Accounting Curriculum at Tuskegee Institute. Curriculum Development.

    ERIC Educational Resources Information Center

    King, Jimmie, Jr.; Adams, Dennis T.

    Research was conducted to provide a base of information applicable to revising the existing accounting curriculum in the Department of Business at Tuskegee Institute. A survey questionnaire was designed and submitted to members of the Tuskegee Institute Business/Industry Cluster members who are principle employers of Tuskegee graduates. The…

  1. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  2. Optimal medical outcomes with limited liability: risk management principles for medical practices at the intersection of medicine, law, and business.

    PubMed

    Paterick, Timothy J; Paterick, Timothy E; Waterhouse, Blake E

    2007-01-01

    Physicians practice at the intersection of medicine, law, and business. Each discipline creates its own challenges for the practicing physician: to practice efficient, effective medicine; to limit potential liability; and to create a positive financial outcome. Those challenges increase with escalating costs and reduced reimbursements. In this paper, the common clinical presentation of chest pain has been used to create a paradigm to educate physicians to understand efficient and effective approaches to diagnosis and treatment, and how effective communication with patients and meticulous documentation of all medical encounters can limit the potential for liability. Ultimately, given today's reimbursement formulas, physicians must also understand the cost of testing, in relation to its benefits, in an attempt to yield a positive financial outcome.

  3. AACSB Standards and Accounting Faculty's Intellectual Contributions

    ERIC Educational Resources Information Center

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  4. The Business Management Preceptorship within the Nurse Practitioner Program.

    ERIC Educational Resources Information Center

    Wing, Donna Marie

    1998-01-01

    A nurse practitioner business preceptorship provides students with knowledge of basic business, accounting, finance, economics, marketing, and reimbursement. A lack of qualified faculty can be offset with adjunct business faculty. Selection of placement sites should provide challenging management experiences. (SK)

  5. Business Management for Independent Schools. Third Edition.

    ERIC Educational Resources Information Center

    National Association of Independent Schools, Boston, MA.

    This business management manual discusses school accounting and reporting principles; in particular, financial management, computerization, and records retention techniques. First is described the basic accounting principles, plant funds, endowment funds, operational funds, chart of accounts, and financial states of the school's annual financial…

  6. The Impact of Lecture Capture on Student Performance in Business Courses

    ERIC Educational Resources Information Center

    Terry, Neil; Macy, Anne; Clark, Robin; Sanders, Gary

    2015-01-01

    This paper examines the effect of the e-learning technology of lecture capture on the performance of undergraduate business students in business law, economics, finance, and management courses. The sample consists of 890 student observations at a midsized regional institution located in the Southwestern region of the United States. The dependent…

  7. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... readiness to do business. (b) This account must include the following items: (1) Cost of obtaining certificates authorizing the service company to engage in its business. (2) Fees and expenses for incorporation... discounts upon securities issued or assumed; nor may it include any costs incident to negotiating loans...

  8. 77 FR 23228 - Notice of Submission for OMB Review; Small Business Innovation Research (SBIR) Program-Phase II...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-18

    ... business concerns to submit a Phase II application for the Small Business Innovation Research (SBIR) Program (CFDA 84.133). This is in response to Public Law 106-554, the ``Small Business Reauthorization Act... DEPARTMENT OF EDUCATION Notice of Submission for OMB Review; Small Business Innovation Research...

  9. Figuratively Speaking: Analogies in the Accounting Classroom

    ERIC Educational Resources Information Center

    Tucker, Basil P.

    2017-01-01

    One of the foundational subjects comprising most Master of Business Administration (MBA) programs is an introductory accounting course, in which students are exposed to the study of financial and management accounting at a basic level. For many students accounting is arguably the most feared subject in the MBA program. Although some students…

  10. Maintenance Business Plans.

    ERIC Educational Resources Information Center

    Adams, Matt

    2002-01-01

    Discusses maintenance business plans, statements which provide accountability for facilities maintenance organizations' considerable budgets. Discusses the plan's components: statement of plan objectives, macro and detailed description of the facility assets, maintenance function descriptions, description of key performance indicators, milestone…

  11. 77 FR 23229 - Submission for OMB Review; Small Business Innovation Research (SBIR) Program-Phase I-Grant...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-18

    ....133). This is in response to Public Law 106- 554, the ``Small Business Reauthorization Act of [[Page... DEPARTMENT OF EDUCATION Submission for OMB Review; Small Business Innovation Research (SBIR) Program--Phase I--Grant Application Package SUMMARY: This application package invites small business...

  12. Enhancing the Educational Value of Experiential Learning: The Business Court Project

    ERIC Educational Resources Information Center

    Nees, Anne Tucker; Willey, Susan; Mansfield, Nancy R.

    2010-01-01

    A critical element of an introductory course in business law includes an understanding of the court process and dispute resolution. At Georgia State University (GSU), the authors have required undergraduate business students to make a "court visit" to witness this process in action and to broaden students' basic understanding of the role…

  13. Teaching Accounting in English in Higher Education--Does the Language Matter?

    ERIC Educational Resources Information Center

    Cai, Huan; Wang, Meining; Yang, Yingmei

    2018-01-01

    Learning business related courses, especially accounting, in English is a challenge for many Chinese students. The purpose of this study is to provide some insights into the role of the language in accounting learning. We investigate this issue in the program of Teaching Business Related Courses in English for undergraduate students at Guangdong…

  14. Education for Business in Iowa. Curriculum and Reference Guide.

    ERIC Educational Resources Information Center

    University of Northern Iowa, Cedar Falls.

    This business education curriculum model contains elementary, middle/junior high, and high school business education courses for Iowa students in the following areas: accounting, basic business, information processing, marketing, and general topics. A curriculum model provides specific courses for different educational levels. Each area contains…

  15. Business Education Will Prepare Today's Students for Tomorrow's Economy.

    ERIC Educational Resources Information Center

    Smith, C. LeMoyne

    1988-01-01

    Contends that business education, including keyboarding, accounting, word processing, and business fundamentals, will have a crucial role in preparing productive citizens in the emerging service-related economy. (TE)

  16. The corruption process of a law enforcement officer: a paradigm of occupational stress and deviancy.

    PubMed

    McCafferty, F L; Souryal, S; McCafferty, M A

    1998-01-01

    The public does not want all laws enforced. In the closed society of law enforcement institutions, police discretion, the conspiracy of silence, the lack of an administration with integrity, and susceptible law enforcement officers contribute to the development of corruption from occupational deviance. Corruption in law enforcement agencies may have similar roots in business, law, medicine, and other professions. Understanding the law enforcement corruption paradigm may therefore be helpful in correcting and curbing corruption in other professions.

  17. Defense Business Transformation: DOD Should Improve Its Planning with and Performance Monitoring of the Military Departments

    DTIC Science & Technology

    2016-12-01

    Departments Report to Congressional Addressees December 2016 GAO-17-9 United States Government Accountability Office United States...Government Accountability Office Highlights of GAO-17-9, a report to congressional addresses December 2016 DEFENSE BUSINESS TRANSFORMATION DOD Should...specific management responsibility, accountability , and control over business transformation efforts and applicable resources across its business

  18. Mobilizing Community Groups for Law-Related Education. Technical Assistance Bulletin No. 3.

    ERIC Educational Resources Information Center

    Fine, Jim

    There are others in the community besides lawyers and police officers who can serve as useful resource persons in law-related education (LRE). Business people, representatives of civic groups, and others can offer students interesting perspectives on the law. School partnerships with civic and community groups can result in several desirable…

  19. Public School Accountability. Background Paper 95-14.

    ERIC Educational Resources Information Center

    Sturm, H. Pepper

    This paper describes the background of various accountability systems, discusses policy issues related to the use of educational accountability information, and offers a history of the school-accountability law in Nevada. The paper concludes that because policymakers continue to express concerns about uniform measurements and comparability, it is…

  20. Federal Workplace Laws: Are Business Work Experience Programs in Compliance?

    ERIC Educational Resources Information Center

    Rader, Martha H.; Kurth, Linda A.

    1999-01-01

    Reviews federal laws (Fair Labor Standard Act's child labor regulations, Occupational Safety and Health Act, Immigration Reform and Control Act) for their implications for cooperative education and school-to-work programs. (SK)

  1. "Women in Business" as a Special Topics Course in the Collegiate Business School.

    ERIC Educational Resources Information Center

    Dorrell, Jean

    1983-01-01

    Describes "Women in Business," a two-week course at Lamar University in which outstanding women from the community shared their expertise. The women included entrepreneurs, attorneys, certified public accountants, bankers, and politicians. (JOW)

  2. New tax laws require slight shifts in hospitals' funding strategies.

    PubMed

    Bromberg, R S

    1979-07-16

    Recent tax laws that affect hospitals' deferred compensation plans, employment taxes, annuities, foundation grants, unrelated business income, and gifts of appreciated property will not seriously affect charitable giving to hospitals.

  3. Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement.

    ERIC Educational Resources Information Center

    Renner, Celia; Tanner, Margaret

    2001-01-01

    Responses from 19% of 2,000 accountants in states with 150-hour education requirement indicated their preference for the following options: bachelor's degree in accounting/master's in taxation, bachelor's in accounting/management information systems, bachelor's in accounting, master of business administration, accounting bachelor's and master's,…

  4. The Wholesale Monkey Business. An Accounting Program. Operator's Manual.

    ERIC Educational Resources Information Center

    Thompson, Charles D.

    Designed to combine a family of related jobs in the accounting field into a realistic learning atmosphere, this simulation revolves around a fictitious company that distributes pet supplies. The simulation has been kept flexible and open-ended to allow for its incorporation into any clerical, bookkeeping, or accounting instructional program.…

  5. Pre-Service Accounting Teachers' Attitudes to Mathematics

    ERIC Educational Resources Information Center

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…

  6. Business Students' Perceptions of Ethics in Marketing.

    ERIC Educational Resources Information Center

    Gaedeke, Ralph M.; And Others

    1992-01-01

    A survey investigating perceptions of 327 students about ethics in marketing today found that (1) students believe business leaders should be accountable; (2) they do not perceive the value of codes of ethics; and (3) they believe ethics should be taught in business and marketing curricula. (JOW)

  7. EPA Administrative Law Judge Legal Documents

    EPA Pesticide Factsheets

    This dataset contains Decisions and Orders originating from EPAs Office of Administrative Law Judges (OALJ), which is an independent office in the Office of the Administrator of the EPA. The Administrative Law Judges conduct hearings and render decisions in proceedings between the EPA and persons, businesses, government entities, and other organizations which are or are alleged to be regulated under environmental laws. Administrative Law Judges preside in enforcement and permit proceedings in accordance with the Administrative Procedure Act. Most enforcement actions initiated by the EPA are for the assessment of civil penalties. The Decisions and Orders are organized into three categories: (1) alphabetical listing by the respondent involved, (2) reverse chronological listing by date, and (3) Decisions and Orders under FIFRA Section 6. This dataset includes Decisions and Orders dating back to 1989 in the Reverse Chronological list, Decisions and Orders dating back to 1997 in the Alphabetical list, and a few Decisions and Orders dating back to 1974 under FIFRA Section 6.

  8. Small Business Export Enhancement Act of 2010

    THOMAS, 111th Congress

    Rep. Dahlkemper, Kathleen A. [D-PA-3

    2010-07-22

    House - 07/22/2010 Referred to the House Committee on Small Business. (All Actions) Notes: For further action, see H.R.5297, which became Public Law 111-240 on 9/27/2010. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  9. Identifying Employer Needs from Accounting Information Systems Programs

    ERIC Educational Resources Information Center

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  10. Teaching Sustainability in an Accounting Classroom

    ERIC Educational Resources Information Center

    Creel, Timothy; Paz, Veronica

    2018-01-01

    Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the…

  11. Differences in Performance between Male and Female Business Students.

    ERIC Educational Resources Information Center

    Hornaday, Robert W.; And Others

    1989-01-01

    A study analyzed the grade point averages (GPAs) and scores on a business concepts quiz of 419 undergraduate business students. Effect of student major was also controlled. Females earned higher overall grades than males; males outperformed females in ability to describe basic business concepts. Gender and academic major accounted for over 10…

  12. The Teaching of Business French in Its Interaction with Legal, Economic, Political and Cultural Realities.

    ERIC Educational Resources Information Center

    Branan, Elisabeth Girod

    One approach to teaching business French is to familiarize students with true business situations and to help students realize that business interacts with a body of laws and within a political and socioeconomic environment. On the first day of class, students are divided into groups of two or three, and each group becomes an enterprise with a…

  13. Avoiding Accountability: How Charter Operators Evade Ohio's Automatic Closure Law. K-12 Education

    ERIC Educational Resources Information Center

    DePaoli, Jennifer; van Lier, Piet

    2013-01-01

    Ohio's charter-closure law is touted as one of the toughest in the nation because it requires the automatic closure of charter schools that consistently fail to meet academic standards. Ohio's charter-closure law, which became effective in 2008 and was revised in 2011, calls for automatic closure of schools rated in Academic Emergency for at least…

  14. Public Interest Law: Five Years Later.

    ERIC Educational Resources Information Center

    Jaffe, Sanford

    This report provides an account of public-interest law firm activities supported by the Ford Foundation. Public interest law is a phrase that describes efforts aimed at providing legal representation for underrepresented interests in the legal process. The report is arranged into four major sections. The first section, on the evolution of the…

  15. Factors influencing law enforcement decisions to adopt an evidence-based robbery prevention program.

    PubMed

    Cabell, A; Casteel, C; Chronister, T; Nocera, M; Vladutiu, C J; Peek-Asa, C

    2013-12-01

    Homicide is the leading cause of workplace death among small retail and service businesses in the United States. Evidence-based programs have been shown to reduce robbery and robbery-related crimes in small retail businesses; however, reaching small businesses with programs has been difficult. As small businesses typically have no corporate backing or trade affiliation, police departments have been identified as potential vehicles for program dissemination. A national sample of 300 law enforcement agencies was surveyed to identify facilitators and barriers to adoption and sustainability of an evidence-based program. The questionnaire was developed using behavioral theory concepts and administered via telephone. Preliminary findings suggest the primary facilitators to program adoption included organizational capacity factors such as staff buy-in, dedicated personnel and financial support. Competing responsibilities was the primary barrier identified by agencies. Agency size and program complexity were identified as potential predictors of program adoption. Identifying agency and program-specific characteristics that influence program adoption by law enforcement agencies will be valuable for marketing programs to agencies that have the infrastructure to support and sustain program dissemination. Understanding these factors will optimize the reach of evidence-based strategies to small businesses.

  16. U.S. business travel

    DOT National Transportation Integrated Search

    2003-10-01

    Americans make more than 405 million long-distance business trips per year, : accounting for 16% of all long-distance travel, according to a : preliminary analysis of the National Household Travel Survey (NHTS). : Conducted from 2001 to 2002, the NHT...

  17. Teaching about the Income Statement and Balance Sheet in a Beginning Business German Course.

    ERIC Educational Resources Information Center

    Rudolf, Uwe

    A review of business German textbooks reveals that few give significant attention to accounting terminology. Both German majors and business majors enrolled in business German need to be introduced to the balance sheet and income statement. It is possible to devote one or two class sessions to accounting by limiting content to a minimal but solid…

  18. Second-law efficiency of solar-thermal cavity receivers

    NASA Technical Reports Server (NTRS)

    Moynihan, P. I.

    1983-01-01

    Properly quantified performance of a solar-thermal cavity receiver must not only account for the energy gains and losses as dictated by the First Law of thermodynamics, but it must also account for the quality of that energy. However, energy quality can only be determined from the Second Law. An equation for the Second Law efficiency of a cavity receiver is derived from the definition of available energy, which is a thermodynamic property that measures the maximum amount of work obtainable when a system is allowed to come into unrestrained equilibrium with the surrounding environment. The fundamental concepts of the entropy and availability of radiation were explored from which a workable relationship among the reflected cone half-angle, the insolation, and the concentrator geometric characteristics was developed as part of the derivation of the Second Law efficiency. First and Second Law efficiencies were compared for data collected from two receivers that were designed for different purposes. A Second Law approach to quantifying the performance of a solar-thermal cavity receiver lends greater insight into the total performance than does the conventional First Law method.

  19. 7 CFR 1980.495 - FmHA or its successor agency under Public Law 103-354 forms and guides.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Disaster Assistance for Rural Business Enterprises” and Forms FmHA or its successor agency under Public Law 103-354 1980-71, “Lender's Agreement—Disaster Assistance for Rural Business Enterprises Guaranteed Loans,” 1980-72 “Loan Note Guarantee—Disaster Assistance for Rural Business Enterprises Guaranteed Loans...

  20. 41 CFR 105-53.130-4 - Office of Small and Disadvantaged Business Utilization.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Disadvantaged Business Utilization. 105-53.130-4 Section 105-53.130-4 Public Contracts and Property Management... ORGANIZATION AND FUNCTIONS Central Offices § 105-53.130-4 Office of Small and Disadvantaged Business Utilization. (a) Creation and authority. Public Law 95-507, October 14, 1978, an amendment to the Small...

  1. Business Travel | Climate Neutral Research Campuses | NREL

    Science.gov Websites

    evaluated for research campus climate action plans, and it can be surprisingly large. At Cornell University , for example, business air travel generated 27,000 tons of carbon dioxide in 2008, accounting for 8.5 campus. The following outlines resources and opportunities for research campuses to manage business

  2. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    PubMed

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

  3. A Strategy for Improving the Quality of Entry-Level Management Accountants.

    ERIC Educational Resources Information Center

    Kreuze, Jerry G.; Newell, Gale E.

    1996-01-01

    Reasons for a lack of management accounting topics in business education include the following: (1) already full curriculum; (2) shortage of qualified teachers (Certified Public Accounting faculty outnumber Certified Management Accounting faculty 7:1); and (3) students prefer public accounting. (SK)

  4. The Social Progress Index in International Business Site Selection: Three Case Studies

    ERIC Educational Resources Information Center

    Pate, Sandra K.

    2016-01-01

    International businesses face a difficult task when trying to decide where to place or expand a business that could be located anywhere in the world. Each country is a complex system of human capabilities, technical systems, [infrastructure bases, laws, cultures and economic systems. How can a company know which country is best for it today, and…

  5. A Good Business Manager Can Save You Money.

    ERIC Educational Resources Information Center

    Nowakowski, Ben C.; Schneider, Robert

    1996-01-01

    Financially troubled districts could benefit by investing in a school business manager's salary. This article discusses how business managers can save districts money or increase revenue by streamlining cash management, fiscal accounting and reporting, financial planning and budgeting, grantsmanship, construction management, insurance and risk…

  6. Curriculum and Law: An Elaboration of the Analogy.

    ERIC Educational Resources Information Center

    Orpwood, Graham W. F.

    A new conceptualization of the curriculum field is offered that is based on an analogy with the field of law. The conceptualization is able to account for the existence in curriculum of a variety of differing normative curriculum theories. Two theories of law (natural law and legal positivism) are described and shown to have exact counterparts in…

  7. 13 CFR 101.106 - Does Federal law apply to SBA programs and activities?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Does Federal law apply to SBA... ADMINISTRATION ADMINISTRATION Overview § 101.106 Does Federal law apply to SBA programs and activities? (a) SBA... achieve national purposes. (b) The following are construed and enforced in accordance with Federal law— (1...

  8. 13 CFR 101.106 - Does Federal law apply to SBA programs and activities?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Does Federal law apply to SBA... ADMINISTRATION ADMINISTRATION Overview § 101.106 Does Federal law apply to SBA programs and activities? (a) SBA... achieve national purposes. (b) The following are construed and enforced in accordance with Federal law— (1...

  9. 13 CFR 101.106 - Does Federal law apply to SBA programs and activities?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Does Federal law apply to SBA... ADMINISTRATION ADMINISTRATION Overview § 101.106 Does Federal law apply to SBA programs and activities? (a) SBA... achieve national purposes. (b) The following are construed and enforced in accordance with Federal law— (1...

  10. 13 CFR 101.106 - Does Federal law apply to SBA programs and activities?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Does Federal law apply to SBA... ADMINISTRATION ADMINISTRATION Overview § 101.106 Does Federal law apply to SBA programs and activities? (a) SBA... achieve national purposes. (b) The following are construed and enforced in accordance with Federal law— (1...

  11. 13 CFR 101.106 - Does Federal law apply to SBA programs and activities?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Does Federal law apply to SBA... ADMINISTRATION ADMINISTRATION Overview § 101.106 Does Federal law apply to SBA programs and activities? (a) SBA... achieve national purposes. (b) The following are construed and enforced in accordance with Federal law— (1...

  12. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

    Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)

  13. 7 CFR 4290.508 - Compliance with non-discrimination laws and regulations applicable to federally-assisted programs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Compliance with non-discrimination laws and... the Department of Agriculture (Continued) RURAL BUSINESS-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Managing the...

  14. The Cyclical Relationship Approach in Teaching Basic Accounting Principles.

    ERIC Educational Resources Information Center

    Golen, Steven

    1981-01-01

    Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

  15. Cash balance pension plans--accounting and business implications.

    PubMed

    Arcady, A; Mellors, F

    2001-01-01

    This article illustrates the accounting and disclosure implications of converting from traditional pensions to cash balance plans. That information is followed by a description of issues that have encouraged employers to initiate those conversions.

  16. Example of Second-Law efficiency of solar-thermal cavity receivers

    NASA Technical Reports Server (NTRS)

    Moynihan, P. I.

    1986-01-01

    Properly quantified performance of a solar-thermal cavity receiver must not only account for the energy gains and losses as dictated by the First Law of thermodynamics, but it must also account for the quality of the energy. Energy quality can only be determined from the Second Law. In this paper, an equation developed for the Second-Law efficiency of a cavity receiver is presented as an evolution from the definition of available energy or availability (occasionally called exergy). The variables required are all either known or readily determined. The importance of considering the Second-Law is emphasized by a comparison of the First- and Second-Law efficiencies around an example of data collected from two receivers that were designed for different purposes, where the attempt was made to demonstrate that a Second-Law approach to quantifying the performance of a solar-thermal cavity receiver lends more complete insight than does the conventional solely applied First-Law approach.

  17. There Is More to Transparency than Meets the Eye: The Impact of Mandatory Disclosure Laws Aimed at Promoting Breastfeeding.

    PubMed

    Lytton, Timothy D; Dennison, Barbara A; Nguyen, Trang Q; Jurkowski, Janine M

    2014-01-01

    Requiring hospitals to inform patients of clinical best practices and to disclose performance data are two common regulatory strategies for improving healthcare. Proponents of such mandatory disclosure laws--sometimes referred to as "targeted transparency "--argue that they increase patient awareness and thereby create reputational incentives for hospitals to improve their performance. Evaluation of targeted transparency typically focuses on patient responses to information and changes in hospital behavior based on reputational concerns. This standard account, however, overlooks other important ways targeted transparency can influence hospital performance. This article presents a case study of disclosure laws designed to promote breastfeeding to illustrate how targeted transparency can influence hospitals independently of its effects on patients' choice of provider or hospitals' fear of losing business. We found that mandatory disclosure laws emboldened state regulators to take a more aggressive approach to enforcement of hospital regulations, empowered nurse managers to advocate more effectively within hospitals for changes in hospital policies, and enabled nurse managers to implement verifiable performance goals for clinical staff under their supervision. These findings suggest that the study of mandatory disclosure more generally--in areas such as financial regulation, environmental protection, food labeling, and workplace safety--would benefit by analyzing not only its influence on public awareness and its reputational effects but also how regulators use transparency laws and how managers within regulated entities employ the information that the laws provide.

  18. Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

    ERIC Educational Resources Information Center

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

  19. On Developing the Writing Skills Course for Accounting Students

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

    2010-01-01

    The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

  20. 24 CFR 3500.13 - Relation to State laws.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... (1) The Secretary may not determine that a State law or regulation is inconsistent with any provision... affiliated business arrangements are inconsistent with RESPA or this part, the Secretary may not construe... that are inconsistent with RESPA or this part are preempted to the extent of the inconsistency. However...

  1. Business Computer Applications.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Education, Oklahoma City.

    Ideas and activities are provided for teaching computer skills and applications in business classes. Divided into sections on general applications, accounting applications, and word processing, this guide is designed as a supplement for the teacher when exposing students to the uses of computers in these areas. Most of the activities require the…

  2. Farm Business Records and Financial Statements. Teacher Edition. Farm Business Management Series.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    Contained in this teacher's guide are the materials necessary to teach seven instructional units related to keeping farm business records and preparing financial statements. The following instructional units are presented: (1) orientation; (2) inventories; (3) journal entry; (4) enterprise accounting and supplemental records; (5) cash flow…

  3. A New Rate Law Describing Microbial Respiration

    PubMed Central

    Jin, Qusheng; Bethke, Craig M.

    2003-01-01

    The rate of microbial respiration can be described by a rate law that gives the respiration rate as the product of a rate constant, biomass concentration, and three terms: one describing the kinetics of the electron-donating reaction, one for the kinetics of the electron-accepting reaction, and a thermodynamic term accounting for the energy available in the microbe's environment. The rate law, derived on the basis of chemiosmotic theory and nonlinear thermodynamics, is unique in that it accounts for both forward and reverse fluxes through the electron transport chain. Our analysis demonstrates how a microbe's respiration rate depends on the thermodynamic driving force, i.e., the net difference between the energy available from the environment and energy conserved as ATP. The rate laws commonly applied in microbiology, such as the Monod equation, are specific simplifications of the general law presented. The new rate law is significant because it affords the possibility of extrapolating in a rigorous manner from laboratory experiment to a broad range of natural conditions, including microbial growth where only limited energy is available. The rate law also provides a new explanation of threshold phenomena, which may reflect a thermodynamic equilibrium where the energy released by electron transfer balances that conserved by ADP phosphorylation. PMID:12676718

  4. A new rate law describing microbial respiration.

    PubMed

    Jin, Qusheng; Bethke, Craig M

    2003-04-01

    The rate of microbial respiration can be described by a rate law that gives the respiration rate as the product of a rate constant, biomass concentration, and three terms: one describing the kinetics of the electron-donating reaction, one for the kinetics of the electron-accepting reaction, and a thermodynamic term accounting for the energy available in the microbe's environment. The rate law, derived on the basis of chemiosmotic theory and nonlinear thermodynamics, is unique in that it accounts for both forward and reverse fluxes through the electron transport chain. Our analysis demonstrates how a microbe's respiration rate depends on the thermodynamic driving force, i.e., the net difference between the energy available from the environment and energy conserved as ATP. The rate laws commonly applied in microbiology, such as the Monod equation, are specific simplifications of the general law presented. The new rate law is significant because it affords the possibility of extrapolating in a rigorous manner from laboratory experiment to a broad range of natural conditions, including microbial growth where only limited energy is available. The rate law also provides a new explanation of threshold phenomena, which may reflect a thermodynamic equilibrium where the energy released by electron transfer balances that conserved by ADP phosphorylation.

  5. The Perceptions and Experiences of Students in a Paperless Accounting Class

    ERIC Educational Resources Information Center

    Teeter, Steve; Madsen, Susan R.; Hughes, Jason; Eagar, Brent

    2007-01-01

    Although financial accounting practices in business have capitalized on the use of technology, this technology has not been fully integrated in higher education for accounting students. While traditional accounting courses laboriously involve rote transcription of debits and credits, educational technology in accounting courses may prove…

  6. 26 CFR 1.167(a)-7 - Accounting for depreciable property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... approximately the same useful lives may be grouped together. Such an account is commonly known as a group... composite account. For example, all the assets used in a business may be included in a single account. Group..., cost, character, use, etc. (b) When group, classified, or composite accounts are used with average...

  7. An Exploratory Analysis of the Impacts of Acquisition Reform Initiatives on Small Business Participation in the Aerospace Industry

    DTIC Science & Technology

    2002-03-01

    goals set forth by the Congress. The Small Business Act (15 USC 637, Public Law 85-536 (1958) established the beginnings of a program to assist...domestic small businesses in competing for Federal procurements. The small business act requires that small business concerns be afforded the maximum...the last ten years on the participation of small business subcontractors in the aerospace industry through the window of six major aerospace weapon

  8. A Coordinated Business System.

    ERIC Educational Resources Information Center

    Emmett, Marion B.

    1980-01-01

    Describes a student publications department business system in which students take responsibility for selling advertisements for the newspaper and yearbook, make sure that layouts are satisfactory to customers, keep all records of accounting and billing procedures, and maintain budget supervision of student publications activities. (TJ)

  9. 32 CFR 536.50 - Determination of damages-applicable law.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ACCOUNTS CLAIMS AGAINST THE UNITED STATES Investigation and Processing of Claims § 536.50 Determination of... giving rise to the claim occurred, including choice of law rules, is applicable. Therefore, the law of... claims accruing on or after September 1, 1995. The law of the place of the incident giving rise to the...

  10. Law and Marketing: Implications for the Secondary Curriculum.

    ERIC Educational Resources Information Center

    Beck-Dudley, Caryn L.; Stull, William A.

    1990-01-01

    Provides a basic understanding of some of the legal issues that should be included in a secondary education marketing curriculum. Teaching legal concepts in the areas of contract, antitrust, agency, employment law, and finance is an excellent way to introduce students to legal problems they may encounter in business. (Author)

  11. [Medicine aboard cruise ships--law insurance specifics].

    PubMed

    Ottomann, C; Frenzel, R; Muehlberger, T

    2013-04-01

    The booming cruise industry, associated with ships with more passengers and crew on board, results in growing medical needs for the ship doctor. The ship's doctor insurance policy includes different jurisdictions, namely national law, international law, tort law, insurance law and labor law. In addition, international agreements must be taken into account, which complicates the design of an adequate insurance policy. Equally high are the costs and defense costs for the ship's doctor in case of liability. In order to limit the liability for all parties is to ask for appropriately qualified medical staff, hired on board. © Georg Thieme Verlag KG Stuttgart · New York.

  12. Fechner's law: where does the log transform come from?

    PubMed

    Laming, Donald

    2010-01-01

    This paper looks at Fechner's law in the light of 150 years of subsequent study. In combination with the normal, equal variance, signal-detection model, Fechner's law provides a numerically accurate account of discriminations between two separate stimuli, essentially because the logarithmic transform delivers a model for Weber's law. But it cannot be taken to be a measure of internal sensation because an equally accurate account is provided by a chi(2) model in which stimuli are scaled by their physical magnitude. The logarithmic transform of Fechner's law arises because, for the number of degrees of freedom typically required in the chi(2) model, the logarithm of a chi(2) variable is, to a good approximation, normal. This argument is set within a general theory of sensory discrimination.

  13. Accounting for Excess Purchase Price: Goodwill or Expense? Instructional Issues.

    ERIC Educational Resources Information Center

    Reed, Ronald O.; Elsea, John; Lilly, Martha S.

    2000-01-01

    Presents the issue of the accounting practice used when a business is acquired by another for a price exceeding its net assets. Discusses implications for instruction in financial accounting. (Contains 25 references.) (SK)

  14. Developing business opportunities from concept to end point for craniofacial surgeons.

    PubMed

    Brown, Spencer A

    2012-01-01

    Craniofacial surgeons repair a wide variety of soft and hard tissues that produce the clinical expertise to recognize the need for an improved device or novel regenerative stem cell or use of molecules that may dramatically change the way clinical care for improved patient outcomes. The business pathway to bring a concept to clinical care requires knowledge, mentoring, and a team of experts in business and patent law.

  15. Analysis of 2014's Thirty Best Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

    2016-01-01

    This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

  16. Data on Small Business--Much is Collected but it Should be Integrated for Better Use.

    DTIC Science & Technology

    1981-07-16

    of this report to the Director, Office of Management and Budget and the Administrator, Small Business Administration. Copies will also be made...AD-AI06 851 GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING A-ETC FIG 5/2 DATA ON SMALL BUSINESS -MUCH IS COLLECTED BUT IT SHOULD BE INTE--ETC(U...General NOV 6 1981 Oversight 0 Committee on Small Business House of Representatives Subject: Data on Small Business --Much Is Collected But iShould Be

  17. Reputational Challenges for Business Schools: A Contextual Perspective

    ERIC Educational Resources Information Center

    Siebert, Sabina; Martin, Graeme

    2013-01-01

    Purpose: The dominant variance theory approaches to researching business school reputations are based on a positivistic hypothetico-deductive research methodology and do not adequately take into account either the different levels and types of contexts in which business schools operate or the diversity of stakeholder interests. The aim of this…

  18. The Business Education Index 1996. Index of Business Education Articles and Research Studies Compiled from a Selected List of Periodicals Published during the Year 1996. Volume 57.

    ERIC Educational Resources Information Center

    Noll, Cheryl L., Ed.; Graves, Pat R., Ed.

    This index, which was compiled from a selected list of 45 periodicals published in 1996, lists more than 2,000 business education articles and research studies. Articles are listed under the following subject categories and subcategories: basic business (accounting, consumer awareness, economics, entrepreneurship/small business, finance…

  19. Teacher Accountability at High Performing Charter Schools

    ERIC Educational Resources Information Center

    Aguirre, Moises G.

    2016-01-01

    This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

  20. Health Care: Franchise Business Activity Contracts for Medical Services

    DTIC Science & Technology

    2003-06-30

    Health Care Department of Defense Office of the Inspector General June 30, 2003 AccountabilityIntegrityQuality Franchise Business Activity Contracts...control number. 1. REPORT DATE 30 JUN 2003 2. REPORT TYPE N/A 3. DATES COVERED - 4. TITLE AND SUBTITLE Health Care: Franchise Business...services should be interested in the issue of acquiring medical services through the Department of the Treasury, Franchise Business Activity contracts. 15

  1. HIV / AIDS and the law.

    PubMed

    1997-09-01

    Since HIV is sexually transmitted, people living with AIDS and HIV (PWA/PHA) risk being stigmatized as immoral and promiscuous and they are often discriminated against in society. To this effect, the South African AIDS Law Project and Lawyers for Human Rights have developed a comprehensive resource manual detailing human rights with a special emphasis on issues relevant to PWA/PHA. The concept of the manual aimed to look at the legal and human rights questions that have been raised by the HIV/AIDS epidemic; inform people living with HIV/AIDS about their rights and the law; provide people working in businesses, trade unions, and nongovernmental organization with information about correct and incorrect responses to HIV/AIDS; and give victims of discrimination ideas on how to fight back. This manual initially introduces basic facts about HIV and AIDS and then describes the legal system and the Bill of Rights within the new South African Constitution. The main areas of focus in the manual include: 1) patient's medical rights, 2) employment rights, 3) women's rights, 4) the rights of lesbians and gay men, 5) the rights of youth and children, 6) the rights of prisoners, 7) social support for PWA, 8) HIV/AIDS and insurance law, 9) power of attorney and making wills, 10) criminal law, and 11) legal remedies, such as using the law to protect one's rights.

  2. Teaching the Fair Debt Collection Practices Act to Legal and Ethical Environment of Business Undergraduate Students through a Role-Play Experiential Learning Exercise

    ERIC Educational Resources Information Center

    Lee, Konrad S.; Thue, Matthew I.

    2017-01-01

    This article begins with a description of a role-play exercise for teaching the Fair Debt Collection Practices Act (FDCPA) to an introductory Legal and Ethical Environment of Business Law (Business Law) undergraduate class. It goes on to provide the context for consumer debt in the United States. Next, the problems of debt collection are…

  3. Selection of an In-House Accounting System

    ERIC Educational Resources Information Center

    Napello, Dolores W.

    1988-01-01

    An inhouse accounting program can increase the productivity and efficiency of the school business office. Discusses basic questions regarding software, hardware requirements, training, and obtaining staff support and cooperation. (MLF)

  4. Effective Instructional Strategies in Business Education. Bulletin No. 215.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Bureau of Business Education.

    This document presents summaries of instructional strategies which are uniquely suited to develop student competencies through utilization of the business community. The instructional strategies are divided into ten areas: (1) all business education areas, (2) bookkeeping/accounting, (3) shorthand, (4) typewriting, (5) secretarial practice/office…

  5. Business/Education Partnerships in South Carolina. Model Projects.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia. Div. of Public Accountability.

    This document contains reports from school districts in South Carolina on the status of their successful partnerships between schools and businesses. They are examples of what is happening in South Carolina today and what could happen between other businesses and schools as new alliances are formed. These accounts describe new ideas for…

  6. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Vocational Instructional Materials Lab.

    This Accounting Occupational Competency Analysis Profile (OCAP) is one of a series of competency lists, verified by expert workers, that have evolved from a modified DACUM (Developing a Curriculum) job analysis process involving business, industry, labor, and community agency representatives from throughout Ohio. This OCAP identifies the…

  7. 40 CFR 97.256 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR SO2 Allowance Tracking System § 97.256... any error in any CAIR SO2 Allowance Tracking System account. Within 10 business days of making such...

  8. Law Enforcement of Consumer Protection for Safe Food Packaging in The Decisions of Criminal Justice

    NASA Astrophysics Data System (ADS)

    Wiryani, F.; Herwastoeti; Najih, M.; Haris, A.

    2017-04-01

    The right to a safe food is a human rights protected by the 1945 Constitution and legislation, including the Health Act, the Consumer Protection Act and Food Act. The law governing the rights and obligations of consumers; rights, obligations and responsibilities of businesses, as well as prohibitions and sanctions for businesses that violate. Food consumers aggrieved can file a non-litigation legal action and / or litigation. Non-litigation legal efforts made through negotiation or mediation or through Consumer Dispute Resolution Body (BPSK). The litigation efforts made by filing a lawsuit for damages to the court and / or reporting the case to the criminal law enforcement. This study specifically examines the enforcement of criminal law in the judgment as a safeguard against food consumers. Sanctions provisions setting a strategic role in an effort to make the protection of consumers of food. Patterns general formulation of the maximum penalty in the third Act is not appropriate because it too gives flexibility for the judge to make a decision as low to the Defendant. Facts on society, business agent has a dominant and strong position compared with consumers of food. These favorable conditions business agent position and vice versa less give legal protection to the Consumer Food. Preferably the pattern formulation penalty of criminal acts in the field of food using a specific minimum and maximum public.

  9. A kinetic approach to some quasi-linear laws of macroeconomics

    NASA Astrophysics Data System (ADS)

    Gligor, M.; Ignat, M.

    2002-11-01

    Some previous works have presented the data on wealth and income distributions in developed countries and have found that the great majority of population is described by an exponential distribution, which results in idea that the kinetic approach could be adequate to describe this empirical evidence. The aim of our paper is to extend this framework by developing a systematic kinetic approach of the socio-economic systems and to explain how linear laws, modelling correlations between macroeconomic variables, may arise in this context. Firstly we construct the Boltzmann kinetic equation for an idealised system composed by many individuals (workers, officers, business men, etc.), each of them getting a certain income and spending money for their needs. To each individual a certain time variable amount of money is associated this meaning him/her phase space coordinate. In this way the exponential distribution of money in a closed economy is explicitly found. The extension of this result, including states near the equilibrium, give us the possibility to take into account the regular increase of the total amount of money, according to the modern economic theories. The Kubo-Green-Onsager linear response theory leads us to a set of linear equations between some macroeconomic variables. Finally, the validity of such laws is discussed in relation with the time reversal symmetry and is tested empirically using some macroeconomic time series.

  10. Kidneys for transplant--"opting out" law in Singapore.

    PubMed

    Iyer, T K

    1987-01-01

    This paper is about the legislative attempt in Singapore to obtain more cadaver kidneys for transplants. It is a brief account of the major features of the bill which has become law since this note was written. The bill and the law are identical in this case.

  11. Federal Funding Accountability and Transparency Act

    EPA Pesticide Factsheets

    Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving Federal funds through a single publicly accessible website.

  12. Medicine as a business.

    PubMed

    Matthews, Merrill

    2004-09-01

    There is a growing debate over whether medicine should function like a business, guided, as businesses are, by concerns such as profits and customer satisfaction. Of course, for-profit businesses already permeate medicine, and those businesses are not confused about their priorities: providing high quality goods and services people want, at affordable prices. These companies know that they must do well in order to continue doing good. Critics of the business model argue that the profit motive makes health care too expensive and that only by nationalizing the health care system can doctors provide high quality care at an affordable cost to society. However, a survey of journals and newspaper articles about the Canadian health care system, often cited as an anti-business model for U.S. reform, reveals that quality has suffered significantly under that system. Patients wait in long lines for health care, and sometimes cannot get help at all. This paper argues that incentives in the U.S. health care system are complicated, and that health care needs to work more like a business--not less. Doctors don't know whom they are serving--patients, insurers, employers or the government--because it is usually someone other than the patient who it paying the bill. The way to get the incentives structured properly is to allow patients to control more of their health care dollars--perhaps through a system of Medical Savings Accounts. Following the business model is the only way to ensure that medicine provides high quality services at affordable prices--just like every other sector of the economy.

  13. My Car Is a Lemon! Use of the Better Business Bureau's Auto Line[R] Program as a Pedagogical Model of ADR

    ERIC Educational Resources Information Center

    Steslow, Donna M.

    2010-01-01

    Alternative dispute resolution (ADR) is normally included as part of an introductory business law/legal environment course. While some business schools offer stand-alone ADR courses, the majority do not. As a result, a business student's only exposure to ADR processes may be through a Legal Studies in Business course. Several scholars have created…

  14. Deal-Making 2.0: A New Experiential Simulation in Contract Negotiation and Drafting for Business Students in the Global and Digital Age

    ERIC Educational Resources Information Center

    Klaw, Bruce W.

    2016-01-01

    This article presents a new contract negotiation and drafting exercise designed for undergraduate and graduate business students in a business law or legal environment of business survey course. Structured as an asset purchase and sale agreement involving a small business with intangible social media and intellectual property assets in a…

  15. The Purpose of the Corporation in Business and Law School Curricula. Governance Studies at Brookings

    ERIC Educational Resources Information Center

    West, Darrell M.

    2011-01-01

    For most of American history, businesses were run to provide livelihoods and "reasonable" profit. In the last few decades, though, business and society in general have moved toward emphasizing profit maximization and individual self-interest. The shift from "reasonable profit" to profit maximization has significant implications…

  16. Business Education Curriculum. Revised.

    ERIC Educational Resources Information Center

    Alaska State Dept. of Education, Juneau. Div. of Adult and Vocational Education.

    This revised curriculum gives information on the skills and knowledge students should acquire through a business education program. The competencies listed reflect the skills that employers see as necessary for success in clerical and accounting occupations. The handbook is organized in seven sections that cover the following: (1) the concept of…

  17. Beyond Moore's Law: Harnessing spatial-digital disruptive technologies for Digital Earth

    NASA Astrophysics Data System (ADS)

    Foresman, Timothy W.

    2016-11-01

    Moore's law will reach its plateau by 2020. Big data, however, will continue to increase as the Internet of Things and social media converge into the new era of ‘huge data’. Disruptive technologies, including big data and cloud computing are forces impacting business and government communities. The truth of our collective future is suggested to align with the Digital Earth (DE) vision. Benefits of technological advances will be manifested from business performance improvements based on capitalizing the locational attributes of corporate and government assets - the foundation of big data. Better governance and better business represents a key foundation for sustainability and therefore should be explicit DE guiding principles.

  18. [Common law, civil law: thinking about the tools of the judge in bioethics].

    PubMed

    Baudouin, Jean-Louis

    2006-01-01

    Civilian and common law judges differ substantially in their approach to the resolution of issues concerning bioethics and health sciences. Whereas the civilian judge will first take into account the legislative source, his common law counterpart will most probably first look at judicial precedents for guidance. In both systems, however, the legislative drafting technique differs substantially and has a direct impact on judicial interpretation of the law. Both systems also differ in the way that judicial decisions are drafted and rendered. In the common law tradition, judges draft their own opinion, leaving the possibility of dissent which, in turn, helps to better illustrate contentious issues and may have an influence on social awareness of difficult problems. Finally, in bioethics, legislation should be preferred if only for a question of social legitimacy, since decisions are then taken by elected representatives. However, this type of legislation should be subject to periodical review to better adapt its rules to the evolution of science and society.

  19. Gender Imbalance in Accounting Academia: Past and Present

    ERIC Educational Resources Information Center

    Jordan, Charles E.; Pate, Gwen R.; Clark, Stanley J.

    2006-01-01

    Studies conducted in the late 1980s and early 1990s reflected a gender imbalance in the accounting academy as the proportion of female professors fell far below the percentage of women accountants in practice. For a sample of doctoral-granting and nondoctoral-granting Association to Advance Collegiate Schools of Business (AACSB) institutions, the…

  20. The Impact of Sunshine/Open Meeting Laws on the Governing Boards of Public Colleges and Universities.

    ERIC Educational Resources Information Center

    Kaplowitz, Richard A.

    The provisions of "sunshine" or "open meeting" laws are discussed to assist governing boards and chief executive officers of public universities and colleges. These laws stipulate that the business of the public must be conducted in public. Topics include: the legal constitution of a meeting, personnel matters, collective…

  1. Compendium of Budget Accounts. Fiscal Year 1998.

    DTIC Science & Technology

    1997-04-01

    18,1995). 5The function and subfunction classification system is a way of grouping budgetary resources according to the national need addressed. The...account title. For example, the National Institutes of Health account title within the Department of Health and Human Services includes 24 separate budget... National Aeronautics and Space Administration 94 Office of Personnel Manageme:nt 95 Small Business Administration 96 Social Security Administration 97

  2. How to Cope with Different and Convergent Business Cultural Values in Europe?

    ERIC Educational Resources Information Center

    Savaneviciene, Asta; Stark, Gerhard

    2008-01-01

    Rapid developments in how international enterprises cooperate raise many lot of problems, when business partners apply attitudes, aspirations, and behaviour shaped in their own cultural environment. Business partners often do not take into account management traditions and value systems of countries in which they set up business. Business…

  3. Space Law and China

    NASA Astrophysics Data System (ADS)

    Tronchetti, Fabio

    2017-08-01

    Over the past few years, China has made remarkable achievements in the space sector and become one of the most relevant players in the outer space domain. Highlights of this process have been the deployment in orbit of the first Chinese space station, Tiangong-1, on September 29, 2011; and the landing of the Yutu rover on the lunar surface on December 14, 2013. While technological developments have occurred at such a rapid pace, the same cannot be said of the regulatory framework governing Chinese space activities, which still lays at its infant stage. Indeed, unlike other major space-faring countries, China lacks comprehensive and uniform national space legislation; as of now, China has enacted two low-level administrative regulations addressing the issues of launching and registration of space objects. With the growth of the Chinese space program, such a lack of a structured national space law is beginning to show its limits and to create concerns about its negative impact on business opportunities and the ability of China to fully comply with international obligations. One should keep in mind that the international space treaties (China is part to four international space law treaties) are not self-executing, thus requiring States to adopt domestic measures to ensure their effective implementation. Importantly, Chinese authorities appear to be aware of these issues; as stated by the secretary-general of the Chinese National Space Administration (CNSA) in 2014, national space law has been listed in the national legislation plan and the CNSA is directly engaged in such a process. However, questions remain as to how this drafting process will be conducted and what legal form and content the law will have. For example, China could either decide to proceed with a gradual approach, consisting in the adoption of laws addressing selected issues to be eventually assembled into one single law; or to directly move to the adoption of one comprehensive law. In any case, if

  4. The Effect of Acquisition Reform on Small Business Participation in the Federal Marketplace

    DTIC Science & Technology

    2004-03-01

    and whose management and daily business operations are controlled by one or more such individuals. 6 3. Set-Aside for Small Business The...to address Contract Bundling: a. Ensure Accountability of Senior Agency Management for Improving Contracting Opportunities for Small Business ...and whose management and daily business operations are controlled by one or more women [Ref. 20:p. 20]. 7. Veteran Owned Small Business (VOSB) and

  5. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”). “Cost of Money” means the interest and other consideration that you receive from a Small Business. Subject to lower ceilings prescribed by local law, the Cost of Money to the Small Business must not exceed...

  6. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”). “Cost of Money” means the interest and other consideration that you receive from a Small Business. Subject to lower ceilings prescribed by local law, the Cost of Money to the Small Business must not exceed...

  7. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”). “Cost of Money” means the interest and other consideration that you receive from a Small Business. Subject to lower ceilings prescribed by local law, the Cost of Money to the Small Business must not exceed...

  8. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”). “Cost of Money” means the interest and other consideration that you receive from a Small Business. Subject to lower ceilings prescribed by local law, the Cost of Money to the Small Business must not exceed...

  9. Business/Marketing Education. Business Analysis/Business Computer Applications.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Div. of Occupational Education Programs.

    This document contains 12 modules: 4 on business analysis and 8 on business computer applications. The business analysis modules are as follows: (1) the framework of business; (2) universal activities of business; (3) selected business subsystems; and (4) your place in business. Computer applications modules are on the following topics: (1)…

  10. Statistical properties of business firms structure and growth

    NASA Astrophysics Data System (ADS)

    Matia, K.; Fu, Dongfeng; Buldyrev, S. V.; Pammolli, F.; Riccaboni, M.; Stanley, H. E.

    2004-08-01

    We analyze a database comprising quarterly sales of 55624 pharmaceutical products commercialized by 3939 pharmaceutical firms in the period 1992 2001. We study the probability density function (PDF) of growth in firms and product sales and find that the width of the PDF of growth decays with the sales as a power law with exponent β = 0.20 ± 0.01. We also find that the average sales of products scales with the firm sales as a power law with exponent α = 0.57 ± 0.02. And that the average number products of a firm scales with the firm sales as a power law with exponent γ = 0.42 ± 0.02. We compare these findings with the predictions of models proposed till date on growth of business firms.

  11. Using Collaboration for Curriculum Change in Accounting Higher Education

    ERIC Educational Resources Information Center

    Pickering, Beth Marie

    2013-01-01

    This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

  12. What accounting leaves out of hospital financial management.

    PubMed

    Boles, K E; Glenn, J K

    1986-01-01

    As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.

  13. The business management preceptorship within the nurse practitioner program.

    PubMed

    Wing, D M

    1998-01-01

    Changes in health care reimbursement practices have affected the way in which primary health care is provided. To be successful, nurse practitioners must have a proficient understanding of basic business functions, including accounting, finance, economics, marketing, and reimbursement practices. Yet, many graduates of nurse practitioner programs are not adequately prepared to make fundamental business decisions. Therefore, it is essential that nurse practitioner faculty provide learning experiences on primary practice business. Because the preceptor experience is an integral aspect of nurse practitioner education, a business preceptorship provides students with pragmatic knowledge of the clinical practice within a business framework. The University of Indianapolis School of Nursing offers a nurse practitioner business preceptorship. The implementation, challenges, and positive outcomes of the course are discussed in this article.

  14. Leadership and Organizational Learning: Accounting for Variances in Small-Size Business Enterprises

    ERIC Educational Resources Information Center

    Graham, Carroll M.; Nafukho, Fredrick M.

    2007-01-01

    This study's primary purpose was to determine the relationship between leadership and the dependent variable organizational learning readiness at three locations of a small-size business enterprise in the Mid-Western United States. Surveys were acquired within an exploratory correlational research design and the results indicated leadership…

  15. Small Business Intermediary Lending Pilot Program Act of 2009

    THOMAS, 111th Congress

    Sen. Levin, Carl [D-MI

    2009-11-17

    Senate - 11/17/2009 Read twice and referred to the Committee on Small Business and Entrepreneurship. (All Actions) Notes: For further action, see H.R.5297, which became Public Law 111-240 on 9/27/2010. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  16. 26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... manner prescribed by law or regulations, failed to collect, truthfully account for, or pay over any such... the times and in the manner provided by the law and the regulations in respect of the various taxes... deposited until payment thereof is made to the United States as required by the law and the regulations in...

  17. Student Perceptions of Public Accounting Internships: A Case Study

    ERIC Educational Resources Information Center

    Paine, Brenda E.

    2017-01-01

    The purpose of this dissertation research was to gather data about how students felt about their public accounting internships and to understand how their internship experiences affected their feelings toward public accounting and their career paths. One small, private, Midwest business college was selected for this case study research. Nine…

  18. Personality correlates of self-employed small business owners' success.

    PubMed

    Owens, Kimberly S; Kirwan, Jeral R; Lounsbury, John W; Levy, Jacob J; Gibson, Lucy W

    2013-01-01

    Drawing on prior occupational choice research on entrepreneurs and self-employed business owners, we examined personality predictors of their occupational business success and work satisfaction. PARTICIPANTS AND PROCEDURES: A sample of 147 small business owners completed a web-based assessment of 14 work-related personality traits--adaptability, autonomy, competitiveness, dependability, emotional resilience, goal-setting, optimism, persistence, risk tolerance, self-promotion, networking, and tolerance for financial insecurity, work-based locus of control, and work drive--and three self-reported indices of business success--revenue growth, profit growth, and income growth--as well as multiple facets of individual satisfaction. Criterion variables included composite business success and overall satisfaction. Ten traits correlated with business success. The top four personality predictors of success--goal-setting, social networking, emotional resilience, and work drive--together accounted for 16% of the variance. Similarly, 12 of 14 personality traits were positively related to overall satisfaction. The top three personality predictors of satisfaction--optimism, work-based locus of control, and work drive--accounted for 29% of the variability in satisfaction. An expectancy analysis revealed that the percent of participants who reported at least a 20% increase in sales and profits the preceding year was 26% versus 54% for individual scoring in the lower and upper third of a personality composite measure. Results carry implications for future research, and have direct, practical applications for prospective and current entrepreneurs and self-employed owners of small businesses.

  19. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  20. Accounting Majors' Perceptions of Future Career Skills: An Exploratory Analysis

    ERIC Educational Resources Information Center

    Parham, Abbie Gail; Noland, Thomas G.; Kelly, Julia Ann

    2012-01-01

    Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the…

  1. Rehabilitating the regulative use of reason: Kant on empirical and chemical laws.

    PubMed

    McNulty, Michael Bennett

    2015-12-01

    In his Kritik der reinen Vernunft, Kant asserts that laws of nature "carry with them an expression of necessity" (A159/B198). There is, however, widespread interpretive disagreement regarding the nature and source of the necessity of empirical laws of natural sciences in Kant's system. It is especially unclear how chemistry-a science without a clear, straightforward connection to the a priori principles of the understanding-could contain such genuine, empirical laws. Existing accounts of the necessity of causal laws unfortunately fail to illuminate the possibility of non-physical laws. In this paper, I develop an alternative, 'ideational' account of natural laws, according to which ideas of reason necessitate the laws of some non-physical sciences. Chemical laws, for instance, are grounded on ideas of the elements, and the chemist aims to reduce her phenomena to these elements via experimentation. Although such ideas are beyond the possibility of experience, their postulation is necessary for the achievement of reason's theoretical ends: the unification and explanation of the cognitions of science. Copyright © 2015 Elsevier Ltd. All rights reserved.

  2. The Increasing Importance and Imperative of the School Business Manager

    ERIC Educational Resources Information Center

    Starr, Karen

    2013-01-01

    One important effect of increasing localized autonomy, authority, responsibility, and accountability has been a growing yet understated recognition that effective business management is an essential component of educational leadership. The education business is expanding and becoming more complex and requires propitious oversight. As a result,…

  3. Teaching Graduate Business Students to Write Clearly about Technical Topics

    ERIC Educational Resources Information Center

    Dyrud, Marilyn A.; Worley, Rebecca B.; Jameson, Daphne

    2006-01-01

    Graduate programs in business emphasize technical analysis in finance, accounting, marketing, and other core courses. Important business decisions--what market to target, which products to offer, how to finance an acquisition, whether to lease or buy equipment--require mathematical and statistical problem solving. Management communication courses…

  4. A Structural Equation Model for Predicting Business Student Performance

    ERIC Educational Resources Information Center

    Pomykalski, James J.; Dion, Paul; Brock, James L.

    2008-01-01

    In this study, the authors developed a structural equation model that accounted for 79% of the variability of a student's final grade point average by using a sample size of 147 students. The model is based on student grades in 4 foundational business courses: introduction to business, macroeconomics, statistics, and using databases. Educators and…

  5. Renormalization group approach to power-law modeling of complex metabolic networks.

    PubMed

    Hernández-Bermejo, Benito

    2010-08-07

    In the modeling of complex biological systems, and especially in the framework of the description of metabolic pathways, the use of power-law models (such as S-systems and GMA systems) often provides a remarkable accuracy over several orders of magnitude in concentrations, an unusually broad range not fully understood at present. In order to provide additional insight in this sense, this article is devoted to the renormalization group analysis of reactions in fractal or self-similar media. In particular, the renormalization group methodology is applied to the investigation of how rate-laws describing such reactions are transformed when the geometric scale is changed. The precise purpose of such analysis is to investigate whether or not power-law rate-laws present some remarkable features accounting for the successes of power-law modeling. As we shall see, according to the renormalization group point of view the answer is positive, as far as power-laws are the critical solutions of the renormalization group transformation, namely power-law rate-laws are the renormalization group invariant solutions. Moreover, it is shown that these results also imply invariance under the group of concentration scalings, thus accounting for the reported power-law model accuracy over several orders of magnitude in metabolite concentrations. Copyright 2010 Elsevier Ltd. All rights reserved.

  6. Are 150-Hour Accounting Programs Meeting Their Intended Objectives?

    ERIC Educational Resources Information Center

    Shafer, William E.; Kunkel, J. Gregory

    2001-01-01

    A survey of 114 business schools found that, in response to the American Institute of Certified Public Accountants' membership requirement of 150 semester hours and a bachelor's degree, most schools encourage students to obtain master's degrees. Accounting education has increased in cost, but has not become broader and more liberal, as was…

  7. McGraw-Hill's 1972 Report on Business & the Environment.

    ERIC Educational Resources Information Center

    Price, F., Ed.; And Others

    Up-to-date information on environmental law and enforcement, industrial problems and solutions, and municipal waste treatment problems is offered in this compendium. It reports on the condition of the American environment as it affects, and is affected by, the operation of business enterprises. The text deals objectively with present and future…

  8. Preparing Accounting Graduates for Digital Revolution: A Critical Review of Information Technology Competencies and Skills Development

    ERIC Educational Resources Information Center

    Pan, Gary; Seow, Poh-Sun

    2016-01-01

    The pervasiveness of information technology (IT) in businesses has altered the nature and economies of accounting activities. In particular, the emergence of cloud computing, eXtensible Business Reporting Language, and business analytics in recent years have transformed the way companies report financial performance and make business decisions. As…

  9. Do wealth distributions follow power laws? Evidence from ‘rich lists’

    NASA Astrophysics Data System (ADS)

    Brzezinski, Michal

    2014-07-01

    We use data on the wealth of the richest persons taken from the 'rich lists' provided by business magazines like Forbes to verify if the upper tails of wealth distributions follow, as often claimed, a power-law behaviour. The data sets used cover the world's richest persons over 1996-2012, the richest Americans over 1988-2012, the richest Chinese over 2006-2012, and the richest Russians over 2004-2011. Using a recently introduced comprehensive empirical methodology for detecting power laws, which allows for testing the goodness of fit as well as for comparing the power-law model with rival distributions, we find that a power-law model is consistent with data only in 35% of the analysed data sets. Moreover, even if wealth data are consistent with the power-law model, they are usually also consistent with some rivals like the log-normal or stretched exponential distributions.

  10. Knowledge-Centric Management of Business Rules in a Pharmacy

    NASA Astrophysics Data System (ADS)

    Puustjärvi, Juha; Puustjärvi, Leena

    A business rule defines or constraints some aspect of the business. In healthcare sector many of the business rules are dictated by law or medical regulations, which are constantly changing. This is a challenge for the healthcare organizations. Although there is available several commercial business rule management systems the problem from pharmacies point of view is that these systems are overly geared towards the automation and manipulation of business rules, while the main need in pharmacies lies in easy retrieving of business rules within daily routines. Another problem is that business rule management systems are isolated in the sense that they have their own data stores that cannot be accessed by other information systems used in pharmacies. As a result, a pharmacist is burdened by accessing many systems inside a user task. In order to avoid this problem we have modeled business rules as well as their relationships to other relevant information by OWL (Web Ontology Language) such that the ontology is shared among the pharmacy's applications. In this way we can avoid the problems of isolated applications and replicated data. The ontology also encourages pharmacies business agility, i.e., the ability to react more rapidly to the changes required by the new business rules. The deployment of the ontology requires that stored business rules are annotated by appropriate metadata descriptions, which are presented by RDF/XML serialization format. However, neither the designer nor the pharmacists are burdened by RDF/XML format as there are sophisticated graphical editors that can be used.

  11. Law and Management of a Counseling Agency or Private Practice. The ACA Legal Series. Volume 3.

    ERIC Educational Resources Information Center

    Bullis, Ronald K.

    This monograph addresses laws that govern the business and management of mental health practices. The preface warns that this book only raises legal issues, concentrates on federal law, and does not exhaust the issues and information on any topic. A glossary of terms such as "burden of proof,""fiduciary,""negligence," and "torts" is presented.…

  12. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

  13. Cracks in the Education Pipeline: A Business Leader's Guide to Higher Education Reform

    ERIC Educational Resources Information Center

    Committee for Economic Development, 2005

    2005-01-01

    This guide provides business leaders with a starting point for establishing a dialogue on higher education reform. Business leaders have a vested interest in ensuring that our institutions of higher education remain accessible, accountable, and affordable, because higher education provides the skilled workforce that businesses increasingly need.…

  14. Women entrepreneurs in the Bangladeshi restaurant business.

    PubMed

    Khan, M R

    1995-08-01

    The Bangladesh Rural Advancement Committee (BRAC) is a nongovernmental organization involved with multisectoral programs and income generation schemes for rural poor women. The program objective is the search for effective income generation activities to be owned, operated, and managed by BRAC's landless members. The evaluation was conducted among five restaurants in the Restaurant Program, which was initiated in 1991. Entrepreneurs started with a loan of Taka 6500 and sold tea, snacks, and meals. 273 such establishments were started by January 1993. In practice, selection of entrepreneurs was different from the designated formal selection process. Preference was given to women whose husbands or brothers already had some involvement in the marketplace. The women tended to handle the cooking, washing, cleaning, and maybe some shopping and serving, but men controlled handling of cash and keeping accounts. Restaurants make modest profits in general, but a detailed accounting of employee wages and meals for owner-operators indicated lower profits. Loans were being repaid. The analysis shows that women's position did not change, women were just as or more dependent on men, and women's respect in the community did not increase. The restaurants were run in ways reinforcing the traditional purdah and definition of space. The goal should be women's independence, access to markets, and acquisition of business skills. The recommendations are made for strictly following the selection criteria, providing training before starting the business, operating of the business in a building separate from family, assuring a uniform system of accounting, maintaining BRAC files on individual women, and testing whether a fixed amount of loan would stimulate business capability.

  15. Business knowledge in surgeons.

    PubMed

    Satiani, Bhagwan

    2004-07-01

    Surgeons and residents in training receive little, if any, formal education in the economic side of clinical practice during medical school or residency. As medical professionals face shrinking reimbursement, loss of control over health care decisions, and limited resources, surgical specialties must reevaluate the need to teach their members business survival skills. Before designing business related-teaching modules, educators must know the exact gaps in knowledge that exist among surgeons. This article reports a survey of 133 surgeons in the Midwest who were asked to rate their knowledge base in 11 business topics relevant to the practice of medicine. The survey showed that the average surgeon perceives himself or herself to be poorly equipped to understand basic financial accounting principles, financial markets, economics of health care, tools for evaluating purchases, marketing, budgets, antitrust and fraud and abuse regulations, and risk and return on investments. Armed with this data, teaching faculty, health care systems, and medical specialty societies should design business education seminars to better position surgical specialists and trainees to communicate with insurers, hospital administrators, health care organizations, and their own personal financial advisors.

  16. Avoiding Accountability: How Charter Operators Evade Ohio's Automatic Closure Law. K-12 Education. Executive Summary

    ERIC Educational Resources Information Center

    DePaoli, Jennifer; van Lier, Piet

    2013-01-01

    Ohio's charter-closure law is touted as one of the toughest in the nation because it requires the automatic closure of charter schools that consistently fail to meet academic standards. Ohio's charter-closure law, which became effective in 2008 and was revised in 2011, calls for automatic closure of schools rated in Academic Emergency for at least…

  17. 48 CFR 801.690-5 - Requirements for contracting authority.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...) Education. (1) The 24 business-related college credits shall be in any combination of the following fields of study at an accredited college or university: accounting, business, finance, law, contracts.... (2) The HCA will make the final determination whether a course is accepted as business-related for...

  18. 48 CFR 801.690-5 - Requirements for contracting authority.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...) Education. (1) The 24 business-related college credits shall be in any combination of the following fields of study at an accredited college or university: accounting, business, finance, law, contracts.... (2) The HCA will make the final determination whether a course is accepted as business-related for...

  19. 48 CFR 801.690-5 - Requirements for contracting authority.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...) Education. (1) The 24 business-related college credits shall be in any combination of the following fields of study at an accredited college or university: accounting, business, finance, law, contracts.... (2) The HCA will make the final determination whether a course is accepted as business-related for...

  20. 48 CFR 801.690-5 - Requirements for contracting authority.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...) Education. (1) The 24 business-related college credits shall be in any combination of the following fields of study at an accredited college or university: accounting, business, finance, law, contracts.... (2) The HCA will make the final determination whether a course is accepted as business-related for...

  1. Incorporating International Accounting into the MBA Curriculum: Exploring Implications of the Financial Reporting Crisis of 2001-2009

    ERIC Educational Resources Information Center

    Langmead, Joseph M.; Sedaghat, Ali M.; Unger, Michael L.

    2010-01-01

    Recent developments in the global business environment have led to important changes in accounting/auditing regulations, and have implications for the business school curriculum. While many of these issues are covered in advanced accounting courses, generally taken only by majors, the issues are sufficiently important that nonaccounting majors, at…

  2. Hanford business structure for HANDI 2000 business management system

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Wilson, D.

    The Hanford Business Structure integrates the project`s technical, schedule, and cost baselines; implements the use of a standard code of accounts; and streamlines performance reporting and cost collection. Technical requirements drive the technical functions and come from the RDD 100 database. The functions will be identified in the P3 scheduling system and also in the PeopleSoft system. Projects will break their work down from the technical requirements in the P3 schedules. When the level at which they want to track cost via the code of accounts is reached, a Project ID will be generated in the PeopleSoft system. P3 maymore » carry more detailed schedules below the Project ID level. The standard code of accounts will identify discrete work activities done across the site and various projects. They will include direct and overhead type work scopes. Activities in P3 will roll up to this standard code of accounts. The field that will be used to record this in PeopleSoft is ``Activity``. In Passport it is a user-defined field. It will have to be added to other feeder systems. Project ID and code of accounts are required fields on all cost records.« less

  3. Business, Management and Administration. A Subject-Based Aspect Report on Provision in Scotland's Colleges by HM Inspectors on Behalf of the Scottish Funding Council

    ERIC Educational Resources Information Center

    Her Majesty's Inspectorate of Education, 2010

    2010-01-01

    This report evaluates college programmes within a wide range of disciplines subsumed within the business, management and administration (BMA) area. The disciplines covered are: business and finance; economics; law; management; public administration; international business studies; enterprise; management skills; management planning and control…

  4. Gust alleviation - Criteria and control laws

    NASA Technical Reports Server (NTRS)

    Rynaski, E. G.

    1979-01-01

    The relationships between criteria specified for aircraft gust alleviation and the form of the control laws that result from the criteria are considered. Open-loop gust alleviation based on the linearized, small perturbation equations of aircraft motion is discussed, and an approximate solution of the open-loop control law is presented for the case in which the number of degrees of freedom of the aircraft exceeds the rank of the control effectiveness matrix. Excessive actuator lag is compensated for by taking into account actuator dynamics in the equations of motion, resulting in the specification of a general load network. Criteria for gust alleviation when output motions are gust alleviated and the closed-loop control law derived from them are examined and linear optimal control law is derived. Comparisons of the control laws reveal that the effectiveness of an open-loop control law is greatest at low aircraft frequencies but deteriorates as the natural frequency of the actuators is approached, while closed-loop methods are found to be more effective at higher frequencies.

  5. 77 FR 46855 - Small Business Technology Transfer Program Policy Directive

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-06

    ... awards and commercializing their research. As a result, these benchmarks will only apply to those Phase I... Research and Development Enhancement Act of 1992 (SBRDEA), Public Law 102-564 (codified at 15 U.S.C. 638... business concerns (SBCs) and Research Institutions through Federally-funded research or research and...

  6. Aviation security cargo inspection queuing simulation model for material flow and accountability

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Olama, Mohammed M; Allgood, Glenn O; Rose, Terri A

    Beginning in 2010, the U.S. will require that all cargo loaded in passenger aircraft be inspected. This will require more efficient processing of cargo and will have a significant impact on the inspection protocols and business practices of government agencies and the airlines. In this paper, we develop an aviation security cargo inspection queuing simulation model for material flow and accountability that will allow cargo managers to conduct impact studies of current and proposed business practices as they relate to inspection procedures, material flow, and accountability.

  7. What's a business for?

    PubMed

    Handy, Charles

    2002-12-01

    In the wake of the recent corporate scandals, it's time to reconsider the assumptions underlying American-style stock-market capitalism. That heady doctrine--in which the market is king, success is measured in terms of shareholder value, and profits are an end in themselves--enraptured America for a generation, spread to Britain during the 1980s, and recently began to gain acceptance in Continental Europe. But now, many wonder if the American model is corrupt. The American scandals are not just a matter of dubious personal ethics or of rogue companies fudging the odd billion. And the cure for the problems will not come solely from tougher regulations. We must also ask more fundamental questions: Whom and what is a business for? And are traditional ownership and governance structures suited to the knowledge economy? According to corporate law, a company's financiers are its owners, and employees are treated as property and recorded as costs. But while that may have been true in the early days of industry, it does not reflect today's reality. Now a company's assets are increasingly found in the employees who contribute their time and talents rather than in the stockholders who temporarily contribute their money. The language and measures of business must be reversed. In a knowledge economy, a good business is a community with a purpose, not a piece of property. If, like many European companies, a business considers itself a wealth-creating community consisting of members who have certain rights, those members will be more likely to treat one another as valued partners and take responsibility for telling the truth. Such a community can also help repair the image of business by insisting that its purpose is not just to make a profit but to make a profit in order to do something better.

  8. Identifying high-risk small business industries for occupational safety and health interventions.

    PubMed

    Okun, A; Lentz, T J; Schulte, P; Stayner, L

    2001-03-01

    Approximately one-third (32%) of U.S. workers are employed in small business industries (those with 80% of workers in establishments with fewer than 100 employees), and approximately 53 million persons in private industry work in small business establishments. This study was performed to identify small business industries at high risk for occupational injuries, illnesses, and fatalities. Small business industries were identified from among all three- and four-digit Standard Industrial Classification (SIC) codes and ranked using Bureau of Labor Statistics (BLS) data by rates and numbers of occupational injuries, illnesses, and fatalities. Both incidence rates and number of injury, illness, and fatality cases were evaluated. The 253 small business industries identified accounted for 1,568 work-related fatalities (34% of all private industry). Transportation incidents and violent acts were the leading causes of these fatalities. Detailed injury and illness data were available for 105 small business industries, that accounted for 1,476,400 work-related injuries, and 55,850 occupational illnesses. Many of the small business industries had morbidity and mortality rates exceeding the average rates for all private industry. The highest risk small business industries, based on a combined morbidity and mortality index, included logging, cut stone and stone products, truck terminals, and roofing, siding, and sheet metal work. Identification of high-risk small business industries indicates priorities for those interested in developing targeted prevention programs.

  9. A generalized preferential attachment model for business firms growth rates. II. Mathematical treatment

    NASA Astrophysics Data System (ADS)

    Buldyrev, S. V.; Pammolli, F.; Riccaboni, M.; Yamasaki, K.; Fu, D.-F.; Matia, K.; Stanley, H. E.

    2007-05-01

    We present a preferential attachment growth model to obtain the distribution P(K) of number of units K in the classes which may represent business firms or other socio-economic entities. We found that P(K) is described in its central part by a power law with an exponent ϕ = 2+b/(1-b) which depends on the probability of entry of new classes, b. In a particular problem of city population this distribution is equivalent to the well known Zipf law. In the absence of the new classes entry, the distribution P(K) is exponential. Using analytical form of P(K) and assuming proportional growth for units, we derive P(g), the distribution of business firm growth rates. The model predicts that P(g) has a Laplacian cusp in the central part and asymptotic power-law tails with an exponent ζ = 3. We test the analytical expressions derived using heuristic arguments by simulations. The model might also explain the size-variance relationship of the firm growth rates.

  10. Small Business Innovation Research - Program Solicitation (Closing Date : May 2, 1988)

    DOT National Transportation Integrated Search

    1988-01-01

    This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

  11. Small Business Innovation Research : Program Solicitation (Closing Date : May 1, 1990)

    DOT National Transportation Integrated Search

    1990-01-01

    This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

  12. Small Business Innovation Research : Program Solicitation (Closing Date : May 2, 1995)

    DOT National Transportation Integrated Search

    1995-01-01

    This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

  13. Small Business Innovation Research : Program Solicitation (Closing Date : May 1, 1989)

    DOT National Transportation Integrated Search

    1989-01-01

    This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

  14. Small Business Innovation Research : Program Solicitation (Closing Date : May 3, 1993)

    DOT National Transportation Integrated Search

    1993-01-01

    This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

  15. Small Business Innovation Research - Program Solicitation (Closing Date : May 1, 1991)

    DOT National Transportation Integrated Search

    1991-01-01

    This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

  16. Small Business Innovation Research - Program Solicitation (Closing Date : May 16, 1983)

    DOT National Transportation Integrated Search

    1983-01-01

    This solicitation for research proposals is issued by the Department of Transportation (DOT) pursuant to the Small Business Innovation Development Act of 1982, P.L. 97-219, as amended by P.L. 99-443. The law seeks to encourage the initiative of the p...

  17. CD-ROMs Proliferate--Part 2: Business/Science/Government CD-ROM Disks.

    ERIC Educational Resources Information Center

    Desmarais, Norman

    1989-01-01

    This second of a two-part article on CD-ROM products highlights applications relating to business, medicine, law, government, education, science, geography, linguistics, aviation, florists, and newsreel summaries. The names and addresses of 45 vendors connected with the optical publishing industry are listed. (LRW)

  18. E-Commerce and Business Models

    NASA Astrophysics Data System (ADS)

    Ogasawara, Yasushi

    The development of IT will lead to the integration of computers and networks, and IT will become more function oriented service and result in an indispensable part of the social infrastructure. This means that the critical point will shift from prioritizing “ownership of IS (Information Systems) before anything else” to “how IT will be utilized.” By reaching this technology level, Western origin non-discretion oriented management concept where IT is used as an enabler and IT-based business tools can be flexible enough to accommodate highly discretion oriented practices in Japanese organizations. In other words, IT can finally be utilized in a Japanese way. Taking account of the technological development trend, there is a need to take a macro look at the meaning of the concept of business models, something that has become viewed in the “micro” as patent-related issues. Under such trends, the greater freedom in business design the multipurpose use of IT functions is providing, the more critical a capability in the design of an elaborate business model is becoming.

  19. 76 FR 30229 - Notice of Meeting of the Advisory Committee on International Law

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-24

    ... International Law A meeting of the Advisory Committee on International Law will take place on Monday, June 6, 2011, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School... accountability mechanisms; the Arctic region and the Law of the Sea Convention; and national security in the...

  20. Leveraging Human Assets in Law Firms: Human Capital Structures and Organizational Capabilities.

    ERIC Educational Resources Information Center

    Sherer, Peter D.

    1995-01-01

    Using the ratio of associates to partners as a measure of human asset leveraging, analysis of data from 312 law firms reveals that the ratio is related to business strategy, human resource management practices, organizational structure, and the competitiveness of the firm. (SK)

  1. An Entrepreneurial Strand in the Business Law Course: The Ice Cream Project

    ERIC Educational Resources Information Center

    Robson, Regina M.

    2009-01-01

    America is a nation of entrepreneurs. Whether engaged in a start-up operation, managing a family business, or as part of an entrepreneurial venture within a larger entity, American entrepreneurs have provided the vision and energy that have powered the U.S. economy for the last century. Educating entrepreneurs presents special challenges,…

  2. Do state laws concerning homosexuals reflect the preeminence of conservative-liberal individual differences?

    PubMed

    McCann, Stewart J H

    2011-01-01

    The present study was conducted to determine whether individual-level correlates of sexual prejudice (i.e., conservatism-liberalism, religious fundamentalism, educational levels, urbanism, income, and living in the South) are predictive at the state level of laws restricting homosexual behaviors and desires. Criterion 1 was a multifaceted index of state laws concerning gay men and lesbians; Criterion 2 was an index of state laws regarding same-sex partnerships. Multiple regression strategies showed that state conservatism-liberalism, as determined from the responses of 141,798 individuals aggregated at the state level (Erikson, Wright, & McIver, 1993), was the prime state-level predictor of both criteria. For Criterion 1, only Southern state status accounted for additional variance (4.2%) above the 54.8% already accounted for by conservatism-liberalism. For Criterion 2, no other variables accounted for variance beyond the 44.6% accounted for by state conservatism-liberalism.

  3. Form over Substance: Learning Objectives in the Business Core

    ERIC Educational Resources Information Center

    Stokes, Leonard; Rosetti, Joseph L.; King, Michelle

    2010-01-01

    While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective. A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set…

  4. Business travelers: vaccination considerations for this population.

    PubMed

    Chen, Lin H; Leder, Karin; Wilson, Mary E

    2013-04-01

    Illness in business travelers is associated with reduced productivity on the part of the employee as well as the employer. Immunizations offer a reliable method of preventing infectious diseases for international business travelers. The authors review the travel patterns of business travelers, available data on illnesses they encounter, their potential travel-associated risks for vaccine-preventable diseases and recommendations on immunizations for this population. Routine vaccines (e.g., measles, tetanus and influenza) should be reviewed to assure that they provide current coverage. The combined hepatitis A and hepatitis B vaccine with a rapid schedule offers options for those with time constraints. Other vaccine recommendations for business travelers need to focus on their destinations and activities and underlying health, taking into account the concept of cumulative risk for those with frequent travel, multiple trips or long stays.

  5. Second law analysis of a conventional steam power plant

    NASA Technical Reports Server (NTRS)

    Liu, Geng; Turner, Robert H.; Cengel, Yunus A.

    1993-01-01

    A numerical investigation of exergy destroyed by operation of a conventional steam power plant is computed via an exergy cascade. An order of magnitude analysis shows that exergy destruction is dominated by combustion and heat transfer across temperature differences inside the boiler, and conversion of energy entering the turbine/generator sets from thermal to electrical. Combustion and heat transfer inside the boiler accounts for 53.83 percent of the total exergy destruction. Converting thermal energy into electrical energy is responsible for 41.34 percent of the total exergy destruction. Heat transfer across the condenser accounts for 2.89 percent of the total exergy destruction. Fluid flow with friction is responsible for 0.50 percent of the total exergy destruction. The boiler feed pump turbine accounts for 0.25 percent of the total exergy destruction. Fluid flow mixing is responsible for 0.23 percent of the total exergy destruction. Other equipment including gland steam condenser, drain cooler, deaerator and heat exchangers are, in the aggregate, responsible for less than one percent of the total exergy destruction. An energy analysis is also given for comparison of exergy cascade to energy cascade. Efficiencies based on both the first law and second law of thermodynamics are calculated for a number of components and for the plant. The results show that high first law efficiency does not mean high second law efficiency. Therefore, the second law analysis has been proven to be a more powerful tool in pinpointing real losses. The procedure used to determine total exergy destruction and second law efficiency can be used in a conceptual design and parametric study to evaluate the performance of other steam power plants and other thermal systems.

  6. A New Responsibility for Business Education

    ERIC Educational Resources Information Center

    Diamond, Helen

    1977-01-01

    Stating that business educators should recognize their responsibility to see that female students have an equal opportunity to learn and practice the skills of management, the author notes some of these skills (communication, leadership, accounting, decision making) and suggests some methods of imparting them. (MF)

  7. How to Locate Business Opportunities at the Office of Naval Research

    DTIC Science & Technology

    2012-08-01

    Click to edit Master title style How  to  Locate  Business  Opportuni2es  at   the   Office  of  Naval  Research     Navy...4. TITLE AND SUBTITLE How to Locate Business Opportunities at the Office of Naval Research 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM...Prescribed by ANSI Std Z39-18 The Office of Naval Research’s (ONR) mission – defined by law – “…is to plan, foster and encourage scientific research

  8. Small Business Job Creation and Access to Capital Act of 2009

    THOMAS, 111th Congress

    Rep. Abercrombie, Neil [D-HI-1

    2009-12-14

    House - 12/14/2009 Referred to the House Committee on Small Business. (All Actions) Notes: For further action, see H.R.5297, which became Public Law 111-240 on 9/27/2010. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  9. State cigarette minimum price laws - United States, 2009.

    PubMed

    2010-04-09

    Cigarette price increases reduce the demand for cigarettes and thereby reduce smoking prevalence, cigarette consumption, and youth initiation of smoking. Excise tax increases are the most effective government intervention to increase the price of cigarettes, but cigarette manufacturers use trade discounts, coupons, and other promotions to counteract the effects of these tax increases and appeal to price-sensitive smokers. State cigarette minimum price laws, initiated by states in the 1940s and 1950s to protect tobacco retailers from predatory business practices, typically require a minimum percentage markup to be added to the wholesale and/or retail price. If a statute prohibits trade discounts from the minimum price calculation, these laws have the potential to counteract discounting by cigarette manufacturers. To assess the status of cigarette minimum price laws in the United States, CDC surveyed state statutes and identified those states with minimum price laws in effect as of December 31, 2009. This report summarizes the results of that survey, which determined that 25 states had minimum price laws for cigarettes (median wholesale markup: 4.00%; median retail markup: 8.00%), and seven of those states also expressly prohibited the use of trade discounts in the minimum retail price calculation. Minimum price laws can help prevent trade discounting from eroding the positive effects of state excise tax increases and higher cigarette prices on public health.

  10. National Security Technology Incubator Business Plan

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    None, None

    This document contains a business plan for the National Security Technology Incubator (NSTI), developed as part of the National Security Preparedness Project (NSPP) and performed under a Department of Energy (DOE)/National Nuclear Security Administration (NNSA) grant. This business plan describes key features of the NSTI, including the vision and mission, organizational structure and staffing, services, evaluation criteria, marketing strategies, client processes, a budget, incubator evaluation criteria, and a development schedule. The purpose of the NSPP is to promote national security technologies through business incubation, technology demonstration and validation, and workforce development. The NSTI will focus on serving businesses with nationalmore » security technology applications by nurturing them through critical stages of early development. The vision of the NSTI is to be a successful incubator of technologies and private enterprise that assist the NNSA in meeting new challenges in national safety, security, and protection of the homeland. The NSTI is operated and managed by the Arrowhead Center, responsible for leading the economic development mission of New Mexico State University (NMSU). The Arrowhead Center will recruit business with applications for national security technologies recruited for the NSTI program. The Arrowhead Center and its strategic partners will provide business incubation services, including hands-on mentoring in general business matters, marketing, proposal writing, management, accounting, and finance. Additionally, networking opportunities and technology development assistance will be provided.« less

  11. Revenue Recognition Policies for the Army Defense Business Operations Fund.

    DTIC Science & Technology

    1997-02-12

    financial statements are presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and Budget...The overall objective of the revenue accounts audit was to determine whether revenues on the FY 1996 Defense Business Operations Fund consolidated

  12. Institutional Roles in Higher Education for Business and Management in Hungary.

    ERIC Educational Resources Information Center

    Voros, Jozsef; Schermerhorn, John R., Jr.

    1993-01-01

    Hungarian business education in a restructuring era faces such challenges as underemphasis on corporate finance/accounting and overemphasis on bookkeeping, lack of status for marketing in the curriculum, and isolation of subjects with little practical application. The goal of sustainable development is a possible focus for business administration…

  13. Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

    ERIC Educational Resources Information Center

    Lovell, Ashley C., Comp.

    Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

  14. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

  15. The Decline and Fall of the Laws of Learning

    ERIC Educational Resources Information Center

    McKeachie, W. J.

    1974-01-01

    Problems in trying to apply the laws of learning to educational situations derive both from the failure to take account of differences between humans and other animals, and from failure to take into account of important variables interacting with independent variables in natural educational settings. (Author/JM)

  16. The business of human embryonic stem cell research and an international analysis of relevant laws.

    PubMed

    De Trizio, Ella; Brennan, Christopher S

    2004-01-01

    Few sciences have held out such therapeutic promise and correspondingly stirred so much controversy in countries throughout the world as the developing science surrounding human embryonic stem cells. Since the first reported development of several lines of human embryonic stem cells in 1988, many governments around the world have attempted to address the thorny ethical issues raised by human embryonic stem cell research by the passage of laws. In some cases these laws have directly regulated governmental funding of the science; in other cases they have created a legal environment that has either encouraged or discouraged both governmental and private funding of the science. This article first differentiates human embryonic stem cells from other types of stem cells and frames the ethical controversy surrounding human embryonic stem cell research, then surveys laws governing human embryonic stem cell research in various scientifically advanced countries located throughout the Pacific Rim, Europe and North America and explains the impact these laws have had on governmental and private funding of human embryonic stem cell research.

  17. Why good accountants do bad audits.

    PubMed

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

  18. The constructal law and the evolution of design in nature.

    PubMed

    Bejan, Adrian; Lorente, Sylvie

    2011-10-01

    The constructal law accounts for the universal phenomenon of generation and evolution of design (configuration, shape, structure, pattern, rhythm). This phenomenon is observed across the board, in animate, inanimate and human systems. The constructal law states the time direction of the evolutionary design phenomenon. It defines the concept of design evolution in physics. Along with the first and second law, the constructal law elevates thermodynamics to a science of systems with configuration. In this article we review the more recent work of our group, with emphasis on the advances made with the constructal law in the natural sciences. Highlighted are the oneness of animate and inanimate designs, the origin of finite-size organs on animals and vehicles, the flow of stresses as the generator of design in solid structures (skeletons, vegetation), the universality and rigidity of hierarchy in all flow systems, and the global design of human flows. Noteworthy is the tapestry of distributed energy systems, which balances nodes of production with networks of distribution on the landscape, and serves as key to energy sustainability and empowerment. At the global level, the constructal law accounts for the geography and design of human movement, wealth and communications. Copyright © 2011 Elsevier B.V. All rights reserved.

  19. Financial Comparisons across Different Business Models in the Canadian Airline Industry

    NASA Technical Reports Server (NTRS)

    Flouris, Triant; Walker, Thomas

    2007-01-01

    This paper examines the accounting and stock price performance of two Canadian airlines, WestJet and Air Canada, over a five year period, taking into account the aftermath of the systemic shock to the airline industry produced by the September 11, 2001 (9-11), terrorist attacks and subsequent events such as the 2002 SARS outbreak, the wars in Afghanistan and Iraq, and the accompanying rise in jet fuel prices. Our study focuses on the viability of low-cost versus conventional-cost business models in Canada under the current business environment and the ability of airlines to withstand and effectively respond to catastrophic industry events. Furthermore, we link the effectiveness of the airlines responses to these events to specific elements of their respective business models. We test our hypothesis through a case study. We focus on WestJet as a typical low-cost airline and compare its accounting and stock performance to Air Canada, a legacy carrier and rival in several business sectors. We find WestJet to be much less affected by catastrophic industry events. By decomposing each airline s return volatility, we observe that WestJet s systematic and unsystematic risk increased only slightly during the industry's post-9-11 turmoil when compared to Air Canada. In addition, we find that both WestJet s accounting and stock performance have been highly superior to those of Air Canada. We argue that WestJet s business model provides the firm with significantly more financial and operational flexibility than its legacy rival, Air Canada. WestJet's lower operating costs, high consumer trust, product offering, corporate structure, workforce and work practices, as well as operational procedures are all factors that appear to contribute to its relative success.

  20. Financial Accounting for Local and State School Systems, 1990.

    ERIC Educational Resources Information Center

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

  1. Nature's Business: Incorporating Global Studies, Environmental Law and Literacy, and Corporate Social Responsibility into the Business School Curriculum through Interdisciplinary "Business-Science" Study Tour Courses

    ERIC Educational Resources Information Center

    Denbo, Susan M.

    2008-01-01

    At many universities, much of the learning in the undergraduate curriculum is discipline based, with very little integration of material from different subject areas. Furthermore, not all undergraduate business students have the opportunity to take courses with a diversity component that exposes them to the cultural and other differences that…

  2. Higher Education Called to Account: Colleges and the Law after Virginia Tech

    ERIC Educational Resources Information Center

    Lake, Peter F.

    2007-01-01

    As a professor of law and higher education, Lake compares the April 2007 shootings to those at Kent State nearly 40 years earlier. The mishandling of the Kent State crisis brought heavy criticism of higher education, and a culture of rules, procedures, and policies arose to replace old patterns of using force and violence to manage conflicts. …

  3. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... activities usual in connection with the business of banking in the United States. ...

  4. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... activities usual in connection with the business of banking in the United States. ...

  5. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... activities usual in connection with the business of banking in the United States. ...

  6. 75 FR 22497 - Interagency Task Force on Veterans Small Business Development

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ... authority vested in me as President by the Constitution and the laws of the United States of America, including section 102 of title I of the Military Reservist and Veteran Small Business Reauthorization and...) the General Services Administration; and (b) four representatives from a veterans' service or military...

  7. Beyond interests and institutions: US health policy reform and the surprising silence of big business.

    PubMed

    Smyrl, Marc E

    2014-02-01

    Interest-based arguments do not provide satisfying explanations for the surprising reticence of major US employers to take a more active role in the debate surrounding the 2010 Patient Protection and Affordable Care Act (ACA). Through focused comparison with the Bismarckian systems of France and Germany, on the one hand, and with the 1950s and 1960s in the United States, on the other, this article concludes that while institutional elements do account for some of the observed behavior of big business, a necessary complement to this is a fuller understanding of the historically determined legitimating ideology of US firms. From the era of the "corporate commonwealth," US business inherited the principles of private welfare provision and of resistance to any expansion of government control. Once complementary, these principles are now mutually exclusive: employer-provided health insurance increasingly is possible only at the cost of ever-increasing government subsidy and regulation. Paralyzed by the uncertainty that followed from this clash of legitimate ideas, major employers found themselves unable to take a coherent and unified stand for or against the law. As a consequence, they failed either to oppose it successfully or to secure modifications to it that would have been useful to them.

  8. Coded Statutory Data Sets for Evaluation of Public Health Law

    ERIC Educational Resources Information Center

    Costich, Julia Field

    2012-01-01

    Background and objectives: The evaluation of public health law requires reliable accounts of underlying statutes and regulations. States often enact public health-related statutes with nonuniform provisions, and variation in the structure of state legal codes can foster inaccuracy in evaluating the impact of specific categories of law. The optimal…

  9. The Benefits of Multidisciplinary Learning in Clinical Practice for Law, Finance, and Social Work Students: An Australian Experience

    ERIC Educational Resources Information Center

    Hyams, Ross; Brown, Grace; Foster, Richard

    2013-01-01

    In July 2010, the faculties of Law, Business and Economics, and Medicine at Monash University, Australia commenced placing law, finance, and social work students in a multidisciplinary clinic at a community legal service operated by the University. Students from the three disciplines began seeing legal service clients at the same time as a team.…

  10. 78 FR 66276 - Determination of Rates and Terms for Business Establishment Services

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-05

    ... LIBRARY OF CONGRESS Copyright Royalty Board 37 CFR Part 384 [Docket No. 2012-1 CRB Business... Board, Library of Congress. ACTION: Final rule. SUMMARY: The Copyright Royalty Judges are publishing... . SUPPLEMENTARY INFORMATION: In 1995, Congress enacted the Digital Performance in Sound Recordings Act, Public Law...

  11. Modeling Business Processes of the Social Insurance Fund in Information System Runa WFE

    NASA Astrophysics Data System (ADS)

    Kataev, M. Yu; Bulysheva, L. A.; Xu, Li D.; Loseva, N. V.

    2016-08-01

    Introduction - Business processes are gradually becoming a tool that allows you at a new level to put employees or to make more efficient document management system. In these directions the main work, and presents the largest possible number of publications. However, business processes are still poorly implemented in public institutions, where it is very difficult to formalize the main existing processes. Us attempts to build a system of business processes for such state agencies as the Russian social insurance Fund (SIF), where virtually all of the processes, when different inputs have the same output: public service. The parameters of the state services (as a rule, time limits) are set by state laws and regulations. The article provides a brief overview of the FSS, the formulation of requirements to business processes, the justification of the choice of software for modeling business processes and create models of work in the system Runa WFE and optimization models one of the main business processes of the FSS. The result of the work of Runa WFE is an optimized model of the business process of FSS.

  12. Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

    ERIC Educational Resources Information Center

    Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

    2015-01-01

    Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

  13. Using SWOT Analysis for Promoting the Accounting Program.

    ERIC Educational Resources Information Center

    Sawyer, Joe E.

    2001-01-01

    Describes how SWOT (strengths, weaknesses, opportunities, threats) analysis can be used by business educators to find the best match between environmental trends (opportunities and threats) and internal departmental capabilities (strengths and weaknesses). An example from accounting education is provided. (JOW)

  14. 26 CFR 1.448-2 - Nonaccrual of certain amounts by service providers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... described in § 1.448-1T(e)(4) (health, law, engineering, architecture, accounting, actuarial science... regarding acquisitions of a trade or business or a unit of a trade or business. (B) If interest or penalty... dispositions—(i) Acquisitions. If a taxpayer acquires the major portion of a trade or business of another...

  15. Business and Marketing Cluster. Task Analyses.

    ERIC Educational Resources Information Center

    Henrico County Public Schools, Glen Allen, VA. Virginia Vocational Curriculum and Resource Center.

    Developed in Virginia, this publication contains task analysis guides to support selected tech prep programs that prepare students for careers in the business and marketing cluster. Guides are included for accounting systems, legal systems administration, office systems technology, and retail marketing. Each task analyses guide has the following…

  16. How College Business Students Learn with Emphasis on Differences between Majors

    ERIC Educational Resources Information Center

    Shoemaker, Nikki; Kelly, Marie

    2015-01-01

    Students' learning styles play an important role in their success in the classroom and beyond. This study explores the learning styles of business students so that professors can better understand the instructional methods that are most beneficial for their students. A survey of 205 business students in an introductory accounting course revealed…

  17. Administering the Business School Case Method with a Goal-Based Scenario.

    ERIC Educational Resources Information Center

    Foster, David A.; Bareiss, Ray

    This paper discusses some of the shortcomings of the business case method of undergraduate and graduate business education and examines the merits of a multimedia software system that is designed to teach topics and skills in financial accounting. It argues that the traditional case-based approach provides only limited assistance to students as…

  18. 31 CFR 537.521 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... in supporting or operating a business; (b) Does not involve a transfer directly or indirectly to...

  19. Problems with the Small Business Administration’s Merit Appraisal and Compensation System.

    DTIC Science & Technology

    1981-09-21

    TAD-AI07 181 GENERAL ACCOUNTING OFFICE WASHINGTON DC FEDERAL PERS-ETC F/6 5/9 PROBLEMS WITH THE SMALL BUSINESS ADMINISTRATION’S MERIT APPRAIS--ETC(U...Adninistrator, Small Business Administration Dear Mr. Car D Subjec::/ Problems with the Small Business Administra- tjon’s Merit Appraisal and Compensation...System, (rLP68 8i 71). We reviewed the Small Business Administration’s (SBA’s) performance appraisal/merit pay program as part of our review of

  20. Revisiting Financial (Accounting) Literacy: A Comparison of Audit Committee Members and Business Students

    ERIC Educational Resources Information Center

    Giacomino, Don E.; Wall, Joseph; Akers, Michael D.

    2009-01-01

    While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

  1. 32 CFR Appendix A to Part 275 - Obtaining Basic Identifying Account Information

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Obtaining Basic Identifying Account Information... Information A. A DoD law enforcement office may issue a formal written request for basic identifying account... only the above specified basic identifying information concerning a customer's account. C. A format for...

  2. Action Learning as a Core Process for SME Business Support

    ERIC Educational Resources Information Center

    Powell, James A.; Houghton, Jane

    2008-01-01

    This is an account the work of NetworkNorthWest, a [pound]1m project at the University of Salford that ran between 2004 and 2007 and was developed to address the issues relating to poor take up of traditional business support by small to medium-sized enterprises (SMEs) and low levels of engagement of the business community with Institutes of…

  3. I Phone, You Phone, We All Phone with iPhone: Trademark Law and Ethics from an International and Domestic Perspective

    ERIC Educational Resources Information Center

    Cowart, Tammy W.; Chumney, Wade M.

    2011-01-01

    In today's Internet-based and global business environment, the legal issues companies face will often involve issues of intellectual property. Virtually every product people purchase is protected by a trademark, a patent, and/or copyrights. Thus, basic concepts of intellectual property are a natural component in any business law or legal…

  4. Assessing the Value of High School Accounting for the College Bound.

    ERIC Educational Resources Information Center

    Friedlob, George T.; Cosenza, Robert M.

    1981-01-01

    Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

  5. Influence of Accountability on the Administration of Student Loans in Jamaica

    ERIC Educational Resources Information Center

    McDonald, Sharon A.

    2014-01-01

    Lack of accountability and transparency in governance was among the challenges that influenced Jamaica's corruption rating of 3.3, resulting in an 87th ranking out of 183 countries in 2011. Although the monitoring of internal control business structures supported accountability, evidence of their presence was limited in government offices. The…

  6. A pharmacy business management simulation exercise as a practical application of business management material and principles.

    PubMed

    Rollins, Brent L; Gunturi, Rahul; Sullivan, Donald

    2014-04-17

    To implement a pharmacy business management simulation exercise as a practical application of business management material and principles and assess students' perceived value. As part of a pharmacy management and administration course, students made various calculations and management decisions in the global categories of hours of operation, inventory, pricing, and personnel. The students entered the data into simulation software and a realistic community pharmacy marketplace was modeled. Course topics included accounting, economics, finance, human resources, management, marketing, and leadership. An 18-item posttest survey was administered. Students' slightly to moderately agreed the pharmacy simulation program enhanced their knowledge and understanding, particularly of inventory management, cash flow statements, balance sheets, and income statements. Overall attitudes toward the pharmacy simulation program were also slightly positive and students also slightly agreed the pharmacy simulation program enhanced their learning of pharmacy business management. Inventory management was the only area in which students felt they had at least "some" exposure to the assessed business management topics during IPPEs/internship, while all other areas of experience ranged from "not at all" to "a little." The pharmacy simulation program is an effective active-learning exercise and enhanced students' knowledge and understanding of the business management topics covered.

  7. A Pharmacy Business Management Simulation Exercise as a Practical Application of Business Management Material and Principles

    PubMed Central

    Rollins, Brent L.; Gunturi, Rahul; Sullivan, Donald

    2014-01-01

    Objective. To implement a pharmacy business management simulation exercise as a practical application of business management material and principles and assess students’ perceived value. Design. As part of a pharmacy management and administration course, students made various calculations and management decisions in the global categories of hours of operation, inventory, pricing, and personnel. The students entered the data into simulation software and a realistic community pharmacy marketplace was modeled. Course topics included accounting, economics, finance, human resources, management, marketing, and leadership. Assessment. An 18-item posttest survey was administered. Students’ slightly to moderately agreed the pharmacy simulation program enhanced their knowledge and understanding, particularly of inventory management, cash flow statements, balance sheets, and income statements. Overall attitudes toward the pharmacy simulation program were also slightly positive and students also slightly agreed the pharmacy simulation program enhanced their learning of pharmacy business management. Inventory management was the only area in which students felt they had at least “some” exposure to the assessed business management topics during IPPEs/internship, while all other areas of experience ranged from “not at all” to “a little.” Conclusion. The pharmacy simulation program is an effective active-learning exercise and enhanced students’ knowledge and understanding of the business management topics covered. PMID:24761023

  8. Laser Atmospheric Wind Sounder (LAWS) phase 1. Volume 3: Project cost estimates

    NASA Technical Reports Server (NTRS)

    1990-01-01

    The laser atmospheric wind sounder (LAWS) cost modeling activities were initiated in phase 1 to establish the ground rules and cost model that would apply to both phase 1 and phase 2 cost analyses. The primary emphasis in phase 1 was development of a cost model for a LAWS instrument for the Japanese Polar Orbiting Platform (JPOP). However, the Space Station application was also addressed in this model, and elements were included, where necessary, to account for Space Station unique items. The cost model presented in the following sections defines the framework for all LAWS cost modeling. The model is consistent with currently available detail, and can be extended to account for greater detail as the project definition progresses.

  9. Banking Services, Business Education: 7713.15.

    ERIC Educational Resources Information Center

    Griffee, Alice

    This course in banking intends to give students an insight into the personal and business services that banks provide. It includes instruction on savings and checking accounts, loans, trusts, and safety deposit facilities. Also included are the performance objectives, five pages of an outline on course content, suggested teaching and learning…

  10. Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

    PubMed

    McLean, Robert A; Garis, Robert I

    2005-03-01

    To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

  11. Disrupting Law School: How Disruptive Innovation Will Revolutionize the Legal World

    ERIC Educational Resources Information Center

    Pistone, Michele R.; Horn, Michael B.

    2016-01-01

    Facing dramatic declines in enrollment, revenue, and student quality at the same time that their cost structure continues to rise and public support has waned, law schools are in crisis. A key driver of the crisis is shrinking employment opportunities for recent graduates, which stem in part from the disruption of the traditional business model…

  12. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...

  13. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... directly or through a subaccount, in banking activities usual in connection with the business of banking in...

  14. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...

  15. 7 CFR 1956.145 - Disposition of essential FmHA or its successor agency under Public Law 103-354 records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Disposition of essential FmHA or its successor agency... SETTLEMENT Debt Settlement-Community and Business Programs § 1956.145 Disposition of essential FmHA or its successor agency under Public Law 103-354 records. FmHA or its successor agency under Public Law 103-354...

  16. 7 CFR 1956.145 - Disposition of essential FmHA or its successor agency under Public Law 103-354 records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Disposition of essential FmHA or its successor agency... SETTLEMENT Debt Settlement-Community and Business Programs § 1956.145 Disposition of essential FmHA or its successor agency under Public Law 103-354 records. FmHA or its successor agency under Public Law 103-354...

  17. A Management Reporting Manual for Colleges: A System of Reporting and Accounting.

    ERIC Educational Resources Information Center

    Hughes, K. Scott; And Others

    This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

  18. Building enterprise-wide resilience by integrating business continuity capability into day-to-day business culture and technology.

    PubMed

    Alesi, Patrick

    2008-04-01

    This paper follows the development of the business continuity planning (BCP) programme at Lehman Brothers following the events of September 11th. Previous attempts to implement a `traditional' form of BCP had been ineffective, but following the events, the firm began to look at BCP in a new light. This paper deals with three main themes: creating a culture of resiliency, leveraging technology, and building flexible plans. Distributing accountability for BCP to business line managers, integrating BCP change management into the normal course of business, and providing every employee with personalised BCP information breeds a culture of resiliency where people are empowered to react to events without burdensome, hierarchical response and recovery procedures. Building a strong relationship with one's application development community can result in novel, customised BCP solutions; existing systems and data structures can be used to enhance an existing BCP. Even the best plans are often challenged by events; understanding that flexibility is essential to effective incident response is a critical element in the development of a proper business continuity plan.

  19. Mock Trials versus Management or Litigation-Driven Models of Business Law Instruction

    ERIC Educational Resources Information Center

    Gershuny, Pamela; McAllister, Charles; Rainey, Carolyn

    2012-01-01

    This study was designed to gain a greater understanding of the learning outcomes associated with the mock trial as an active teaching method. Participating in a product liability mock trial presents students with the complex interplay of administrative regulations and common law. As in real life, the harsh constraints of time pressures, less than…

  20. Family Business/Entrepreneurial Studies: A Small Private Liberal Arts College Approach

    ERIC Educational Resources Information Center

    Bledsoe, M. Tony

    2004-01-01

    The Center for Women's Business Research reports that, "As of 2002, there are an estimated 10.1 million privately-held majority or 50% women-owned businesses in the U.S., accounting for 46% of all privately-held firms. These firms generate $2.3 trillion in sales and employ 18.2 million workers." Further it states, "In North…