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Sample records for accounting business law

  1. 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,…

  2. 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…

  3. 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,…

  4. 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…

  5. 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…

  6. 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)

  7. 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…

  8. 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…

  9. 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…

  10. Accounting and Finance in Business Studies.

    ERIC Educational Resources Information Center

    Smith, Alex

    1989-01-01

    Contends that accounting constitutes a core area of all business courses and is considered to be a difficult course to teach and learn. Suggests a practical approach to teaching accounting, presents ideas for introducing the subject, outlines the main content areas, and offers possible teaching methods. (KO)

  11. 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…

  12. 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…

  13. 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.

  14. Teaching Economics in Business Law: Resources and Techniques.

    ERIC Educational Resources Information Center

    Manzer, John P.

    1984-01-01

    Teachers of business law have many opportunities to integrate basic economic principles into their business law classes and therefore contribute to students' economic as well as legal literacy. Discusses a number of specific learning activities resources. (JOW)

  15. A Program for Accounting and Related Occupations. Bulletin 5. Business and Office Education.

    ERIC Educational Resources Information Center

    Bright, Don; And Others

    The curriculum guide presents a two-year, in-school program for juniors and seniors designed to prepare students for positions in the accounting field. Instruction in this program includes all subjects related to the accounting field: accounting, office machines, office processing data, typewriting, economics, business law, and business…

  16. 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. PMID:17411655

  17. "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.

  18. 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…

  19. Control Systems in Accounting; Business Education: 7709.21.

    ERIC Educational Resources Information Center

    McGahee, Bobby; Carino, Mariano

    The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems,…

  20. 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…

  1. "That's a Good Question!" Exploring Motivations for Law and Business School Choice.

    ERIC Educational Resources Information Center

    Schleef, Debra

    2000-01-01

    Examines the decision-making processes of 79 students who entered the law and business programs at an elite university. Argues that students' accounts for decisions reflect class-related opportunities and constraints. Finds that the majority chose their degrees for similar reasons: professional status, intellectual interest, and an…

  2. Accounting Instruction in a Business Learning Center.

    ERIC Educational Resources Information Center

    Polisky, Mildred K.

    1981-01-01

    Describes the individualized audiovisual approach to teaching beginning accounting at a Wisconsin technical college. Discusses how it began as a remedial lab, its theories of individualized instruction, how the pilot project worked, and why this method is used. (CT)

  3. 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)

  4. Accountability and medicinal products 2: civil law.

    PubMed

    Dimond, Bridgit

    Lyndsey Bohanna, 23 years, had mild depression and was prescribed Prozac by doctors to combat insomnia and fatigue. Two months later during a routine check-up a junior doctor changed her prescription. He gave her an antidepressant, dothiepin, which is for severe depression and should not be used with Prozac. It is also an antidepressant with one of the highest chances of overdose. Nine days later she was found dead. An independent review found a host of errors during her treatment at the hospital. The junior doctor had not asked the consultant for advice and had not explained to the patient the risks associated with her new medication. He also failed to inform her GP of how many tablets should be given. What is the law? PMID:15039621

  5. 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. PMID:26225515

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. 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…

  12. 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…

  13. Business, Political & Academic Perspectives on Higher Education Accountability Policy

    ERIC Educational Resources Information Center

    Bogue, Grady; Hall, Kimberely

    2012-01-01

    Evidence of the emergence of accountability expectations for higher education in the United States and throughout the world is abundant; it is in national reports, conference themes, mandated assessments, accreditation guidelines, and government statues and regulations. Yet some research establishes that business, political, and academic…

  14. 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…

  15. 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…

  16. A Meta-modeling Framework to Support Accountability in Business Process Modeling

    NASA Astrophysics Data System (ADS)

    Zou, Joe; de Vaney, Christopher; Wang, Yan

    Accountability is becoming a central theme in business today in the midst of global financial crisis as the corporate scandals and fallouts dominate the front pages of the press. Businesses are demanding more accountability measures built-in at the business process modeling level. Currently the business process modeling standards and methods mainly focus on the sequential flow aspect of business process and leave the business aspect of accountability largely untouched. In this paper, we extend the OMG’s business modeling specifications to define a business accountability meta-model. The meta-model is complementary to the OMG’s Model-Driven Architecture (MDA) vision, laying out the foundation for future model generation and transformation for creating accountable business process solutions.

  17. 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…

  18. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  19. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  20. 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... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  1. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  2. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  3. 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.

  4. Achievement in Business Core Courses: The Academic Quality of Accounting Majors.

    ERIC Educational Resources Information Center

    Rosacker, Robert E.; And Others

    1995-01-01

    From 648 student records, final grades in 14 required core business courses and overall grade point averages were analyzed, controlling for academic aptitude. Accounting students outperformed business administration students across the spectrum of core courses. (SK)

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. 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…

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 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…

  17. Sergei Magnitsky Rule of Law Accountability Act of 2012

    THOMAS, 112th Congress

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

    2012-04-19

    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:

  18. 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…

  19. 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.…

  20. 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…

  1. 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)

  2. The Health Insurance Portability and Accountability Act of 1996: understanding the anti-kickback laws.

    PubMed

    Tomes, J P

    1998-01-01

    The Health Insurance Portability and Accountability Act of 1996 (HIPAA) significantly changed the federal laws prohibiting Medicare fraud and abuse. It helps health care providers by requiring the Secretary of Health and Human Services to issue advisory opinions on transactions that may violate the fraud and abuse laws. But, overall, the changes greatly expand the government's ability to prosecute violations of the fraud and abuse laws. This article provides an overview of the fraud and abuse laws, discusses the changes made by the HIPAA, and concludes by suggesting the need for an effective plan to ensure compliance with these laws. PMID:9839254

  3. 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…

  4. Evaluation and Accountability in Business Education. National Business Education Yearbook, No. 16.

    ERIC Educational Resources Information Center

    Tate, Donald J., Ed.; Hoskinson, Robert E., Ed.

    This yearbook of the National Business Education Association contains twenty-three articles and is divided into five parts. The first part, entitled Managing Learning by Behavioral Objectives, contains articles on the theory of behavioral objectives, strengths and weaknesses of behavioral objectives, and the status of behavioral objectives in…

  5. Revealing, Addressing, and Redressing Ethnocentricity: Teaching International Business Law with Process Response Journals.

    ERIC Educational Resources Information Center

    Gumnior, Elisabeth C.; Richards, Eric L.

    This paper demonstrates with specific examples from various students' journals how subtly and, at the same time, pervasively ethnocentricity expresses itself, and offers suggestions on how to assess and combat ethnocentric beliefs through writing assignments and classroom exercises in an international business law course at Indiana University. The…

  6. 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…

  7. 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…

  8. 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…

  9. 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. PMID:17717094

  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…

  11. 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,…

  12. 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…

  13. 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,…

  14. 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…

  15. 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. PMID:19854813

  16. The Costs and Benefits of Information Technology Networking: A Contrast and Comparison of Networking in Business and Law Schools.

    ERIC Educational Resources Information Center

    Permual, R. Muruga

    1998-01-01

    Examines and compares the cost and benefit factors involved in networking information technologies in education and training in the specific fields of business (management education) and law. Discusses the diversity of networking, describes teaching methods in law schools, and offers recommendations for successful networking. (Author/LRW)

  17. 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…

  18. 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…

  19. 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 the Internet"…

  20. 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…

  1. 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…

  2. 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…

  3. State Laws Regarding Education Reform, Assessment, and Accountability in Washington State.

    ERIC Educational Resources Information Center

    Bergeson, Terry; Kanikeberg, Ken; Butts, Robert

    This document combines in one place the provisions of Washington State law that provide the legal framework for "education reform." Due to the nature in which Washington State laws are "codified" in statute and to the comprehensiveness of education reform, the laws regarding education reform are scattered throughout the Revised Code of Washington.…

  4. 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)

  5. Business recession, alcohol consumption, drinking and driving laws: impact on Oklahoma motor vehicle fatalities and fatal crashes.

    PubMed Central

    Muller, A

    1989-01-01

    In 1982, Oklahoma enacted a series of drinking and driving laws. In the ensuing years, motor vehicle fatalities and fatal crashes were reduced by one-third. Factors contributing to this reduction were examined using interrupted time series analysis of monthly rates of motor vehicle deaths and fatal crashes for the period January 1980 to December 1986. Decreasing per capita alcohol consumption and increased unemployment apparently account for most of the fatality and fatal crash reduction in Oklahoma. The enactment of two traffic safety laws--one specifying the illegal blood alcohol concentration level (BAC law) and the other facilitating license withdrawal from suspected drunk drivers (administrative per se law)--together reduced Oklahoma traffic deaths and fatal crashes by about 9 percent. The effectiveness of the laws appeared to be greatest in the first two years following their enactment. PMID:2782504

  6. GL chart of accounts maintenance for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    The chart of accounts is reviewed and compared to DOE annually. The Accounting Group identifies and processes necessary changes at this time. Sub-accounts are added on a monthly basis to track new funding sources.

  7. Business Lab Curriculum. Final Report.

    ERIC Educational Resources Information Center

    Dill, Cheri; Weitman, Karlene

    Curriculum materials are provided for courses to be taught in business labs, including typing I, advanced and production typing, office procedures (clerical and secretarial), recordkeeping, accounting I and II, consumer math, and business law. Introductory materials include suggestions for setting up labs and a listing of required and suggested…

  8. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  9. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

    This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

  10. 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 for corporate…

  11. The Accounting Curriculum as Part of Education for Business in the Community College.

    ERIC Educational Resources Information Center

    Price, Floyd H.; Keltner, Carol Lee

    This document considers the role of accounting programs in community colleges and the student groups which such programs serve. A wide variety of courses are available in two-year colleges for students who are majoring in accounting and who plan to transfer, for those who want to obtain a terminal vocational degree in accounting, for students of…

  12. Law.

    ERIC Educational Resources Information Center

    Walker, W. R.; Cox, W. E.

    1978-01-01

    Presents a literature review of the legal issues relative to water quality covering publications of 1977. Consideration is given to federal laws, Supreme Court cases, and the impact of federal environmental laws on local government. A list of 47 references is also presented. (HM)

  13. 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.…

  14. 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…

  15. 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…

  16. Accounting and Related Occupations Module. Achieving Sex Equity in Business and Office Education.

    ERIC Educational Resources Information Center

    Bell, Sara L.; Mayhew, Carol O.

    The Vocational Education Amendments of 1976 mandate that sex bias and sex stereotyping be eliminated from all vocational education programs. In business and office occupations programs, the problems have been centered around increasing the number of male students in the program, encouraging women to move into management positions and other upper…

  17. 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…

  18. Russia and Moldova Jackson-Vanik Repeal and Magnitsky Rule of Law Accountability Act of 2012

    THOMAS, 112th Congress

    Sen. Baucus, Max [D-MT

    2012-07-19

    09/20/2012 By Senator Baucus from Committee on Finance filed written report. Report No. 112-226. Additional views filed. (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. 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. …

  20. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    ERIC Educational Resources Information Center

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  1. Deviations from the Gutenberg–Richter law on account of a random distribution of block sizes

    SciTech Connect

    Sibiryakov, B. P.

    2015-10-27

    This paper studies properties of a continuum with structure. The characteristic size of the structure governs the fact that difference relations are nonautomatically transformed into differential ones. It is impossible to consider an infinitesimal volume of a body, to which the major conservation laws could be applied, because the minimum representative volume of the body must contain at least a few elementary microstructures. The corresponding equations of motion are equations of infinite order, solutions of which include, along with usual sound waves, unusual waves with abnormally low velocities without a lower limit. It is shown that in such media weak perturbations can increase or decrease outside the limits. The number of complex roots of the corresponding dispersion equation, which can be interpreted as the number of unstable solutions, depends on the specific surface of cracks and is an almost linear dependence on a logarithmic scale, as in the seismological Gutenberg–Richter law. If the distance between one pore (crack) to another one is a random value with some distribution, we must write another dispersion equation and examine different scenarios depending on the statistical characteristics of the random distribution. In this case, there are sufficient deviations from the Gutenberg–Richter law and this theoretical result corresponds to some field and laboratory observations.

  2. Deviations from the Gutenberg-Richter law on account of a random distribution of block sizes

    NASA Astrophysics Data System (ADS)

    Sibiryakov, B. P.

    2015-10-01

    This paper studies properties of a continuum with structure. The characteristic size of the structure governs the fact that difference relations are nonautomatically transformed into differential ones. It is impossible to consider an infinitesimal volume of a body, to which the major conservation laws could be applied, because the minimum representative volume of the body must contain at least a few elementary microstructures. The corresponding equations of motion are equations of infinite order, solutions of which include, along with usual sound waves, unusual waves with abnormally low velocities without a lower limit. It is shown that in such media weak perturbations can increase or decrease outside the limits. The number of complex roots of the corresponding dispersion equation, which can be interpreted as the number of unstable solutions, depends on the specific surface of cracks and is an almost linear dependence on a logarithmic scale, as in the seismological Gutenberg-Richter law. If the distance between one pore (crack) to another one is a random value with some distribution, we must write another dispersion equation and examine different scenarios depending on the statistical characteristics of the random distribution. In this case, there are sufficient deviations from the Gutenberg-Richter law and this theoretical result corresponds to some field and laboratory observations.

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

    PubMed

    Mair, Judith

    2008-01-01

    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. PMID:18245866

  4. 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,…

  5. 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,…

  6. 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…

  7. Deep-Elaborative Learning of Introductory Management Accounting for Business Students

    ERIC Educational Resources Information Center

    Choo, Freddie; Tan, Kim B.

    2005-01-01

    Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

  8. Methodology and Practical Tools for Enhancing an Accounting/Business Ethics Class

    ERIC Educational Resources Information Center

    Kreissl, Laura Jean; Upshaw, Alice

    2012-01-01

    While many articles have argued the value and impact of ethics courses, few have discussed methodology and particularly the tools used in the implementation of accounting ethics classes. We address both of those items in this paper in hopes of helping other instructors in building or strengthening their courses. This paper describes the…

  9. E-hancing the Master of Business Administration (MBA) Managerial Accounting Course

    ERIC Educational Resources Information Center

    Zabriskie, Fern H.; McNabb, David E.

    2007-01-01

    Professional education, including managerial accounting education, at independent colleges and universities faces two challenges: (a) meeting shifting demand with static or declining resources and (b) ensuring that graduates gain the technological knowledge and skills that they need to succeed in their future careers. For many schools, the…

  10. 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…

  11. Business.

    ERIC Educational Resources Information Center

    Goldblatt, Steven M.

    This sixth chapter of "The Yearbook of School Law, 1986" identifies 354 state and federal court decisions handed down in 1985 affecting local district boards of education or the property of institutions of elementary, secondary, and higher education. Topics involve the relative power of school boards of education and state officials; school board…

  12. Accounting for the Rise and Fall in the Number of Economics Majors with the Discouraged-Business-Major Hypothesis.

    ERIC Educational Resources Information Center

    Salemi, Michael K.; Eubanks, Carlie

    1996-01-01

    Notes that economics is often the second choice of students screened out of an undergraduate business program. Argues that the increased enrollment in business programs during the 1980s led to a transient rise in economics enrollment. Current declining enrollment in economics corresponds to a decline in business. (MJP)

  13. 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…

  14. 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

    ... 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. 1.987-1... TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.987-1 Profit and loss method of...

  15. 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,…

  16. 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. PMID:23262771

  17. Dynamic earthquake sequence simulations with fault constitutive law accounting for brittle-plastic transition and pressure solution-precipitation creep

    NASA Astrophysics Data System (ADS)

    Noda, Hiroyuki; Shimamoto, Toshihiko

    2015-04-01

    Fault mechanical behavior is presumably dictated by a pressure-sensitive friction law in the brittle regime where cataclastic deformation dominates, and by a pressure-insensitive flow law in the plastic regime where milonytes are generated. A fault constitutive law in the transitional regime is of great importance in considering earthquake cycles as evidenced by field observations of repeating brittle and ductile deformations [e.g., Sibson 1980]. Shimamoto and Noda [2014] proposed an empirical method of connecting the friction law and the flow law without introducing a new parameter, and demonstrated 2-D dynamic earthquake sequence simulations for a strike-slip fault [e.g., Lapusta et al., 2000] with the friction-to-flow law. A logarithmic rate- and state-dependent friction law (aging law) and a rate- and state-dependent flow law (power law) [Noda and Shimamoto, 2010] with a quartzite steady-state flow law (power exponent n = 4) [Hirth et al., 2001] were adopted for the friction law and the flow law, respectively. Our numerical models are realization of conceptual fault models [e.g., Scholz, 1988]. "Christmas tree" stress profiles appear as a result of evolution of the system, and fluctuate with time. During the interseismic periods, creep fronts penetrated into the locked depth, slow slip events were generated, and then nucleation of dynamic rupture took place either in the shallower or deeper creeping region. The dynamic ruptures spanned the locked depth, reaching the ground surface and extending downwards even deeper than the depth of maximum pre-stress where the deformation mode was in the transitional regime preseismically where S-C mylonitic texture was expected [Shimamoto, 1989]. The coseismic deformation was in the frictional regime because the pure flow law predicts tremendously high flow stress at high strain rate and "the weaker wins". Our simulations reproduced repeating overprint of brittle and ductile deformations. We attempt here to include pressure

  18. Development of an MBA Student Handbook for the School of Business and Entrepreneurship. Politics, Law, and Economics of Higher Education.

    ERIC Educational Resources Information Center

    Macri, Cynthia H.

    This practicum report describes the development of a handbook for Masters in Business Administration (MBA) students at the School of Business and Entrepreneurship at Nova Southeastern University, Florida. This project included a literature review, a review of handbooks from other universities, generation of a list of topics, development of an…

  19. Going for the Intrinsic Gold: A Collaborative Quizbowl Quest to Motivate Students and to Showcase Business Law Courses

    ERIC Educational Resources Information Center

    Benson, Sandra S.

    2009-01-01

    Corporate trainers and business leaders recognize the importance of competition and the importance of motivating employees to connect with the company's mission. Instructors in many business disciplines have included games, simulations, and contests in their courses. The QuizBowl Quest is designed to apply established motivation and active…

  20. 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,…

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

    PubMed Central

    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. PMID:24624077

  2. LEVEL OF ACCOUNTS AND RECORDS IN RELATION TO BUSINESS AND PERSONAL CHARACTERISTICS OF FARMERS IN AGRICULTURAL EDUCATION.

    ERIC Educational Resources Information Center

    COOK, JAMES L.

    THE PURPOSES OF THE STUDY WERE TO (1) EVALUATE THREE LEVELS OF FARM ACCOUNTS SYSTEMS, (2) DETERMINE IF SELECTED SYSTEMS COULD BE CHANGED, EXPANDED, OR SUPPLEMENTED TO INCLUDE DATA NECESSARY FOR ANALYSIS AND PLANNING, (3) DISCOVER RELATIONSHIPS AMONG GROUPS OF FARMERS BY LEVEL OF ACCOUNTS AND RECORDS WHEN TESTED BY SEVERAL MEASURES OF THE FARMER,…

  3. Optimal wavelengths obtained from laws analogous to the Wien's law for monospectral and bispectral methods, and general methodology for multispectral temperature measurements taking into account global transfer function including non-uniform emissivity of surfaces

    NASA Astrophysics Data System (ADS)

    Rodiet, Christophe; Remy, Benjamin; Degiovanni, Alain

    2016-05-01

    In this paper, it is shown how to select the optimal wavelengths minimizing the relative error and the standard deviation of the temperature. Furthermore, it is shown that the optimal wavelengths in mono-spectral and bi-spectral methods (for a Planck's law) can be determined by laws analogous to the displacement Wien's law. The simplicity of these laws can thus allow real-time selection of optimal wavelengths for a control/optimization of industrial processes, for example. A more general methodology to obtain the optimal wavelengths selection in a multi-spectral method (taking into account the spectral variations of the global transfer function including the emissivity variations) for temperature measurement of surfaces exhibiting non-uniform emissivity, is also presented. This latter can then find an interest in glass furnaces temperature measurement with spatiotemporal non-uniformities of emissivity, the control of biomass pyrolysis, the surface temperature measurement of buildings or heating devices, for example. The goal consists of minimizing the standard deviation of the estimated temperature (optimal design experiment). For the multi-spectral method, two cases will be treated: optimal global and optimal constrained wavelengths selection (to the spectral range of the detector, for example). The estimated temperature results obtained by different models and for different number of parameters and wavelengths are compared. These different points are treated from theoretical, numerical and experimental points of view.

  4. Salary Trend Studies of Faculty for the Years 1986-87 and 1989-90 in the Following Disciplines/Major Fields: Accounting; Business Administration and Management; Business and Management; Chemistry; Communication Technologies; Communications; Computer and Information Science; Curriculum and Instruction; Dramatic Arts; Drawing; and Education.

    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 700 colleges and universities. Data cover the following disciplines: Accounting; Business Administration and Management; Business and Management; Chemistry; Communication Technologies; Communications; Computer and…

  5. 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:…

  6. A Quasi-Experimental Study of Moral Reasoning of Undergraduate Business Students Using an Ethical Decision-Making Framework in a Basic Accounting Course

    ERIC Educational Resources Information Center

    Wilhelm, William J.; Czyzewski, Alan B.

    2006-01-01

    This study was designed to identify classroom interventions that can be used by core business course instructors (as opposed to trained business ethicists) to positively affect levels of moral reasoning in undergraduate business students. The quasi-experimental study conducted at a Midwestern university, focused on determining if the utilization…

  7. 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,…

  8. 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…

  9. 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…

  10. Accounting for Accountability.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Education, Denver. Cooperative Accountability Project.

    This publication reports on two Regional Educational Accountability Conferences on Techniques sponsored by the Cooperative Accountability Project. Accountability is described as an "emotionally-charged issue" and an "operationally demanding concept." Overviewing accountability, major speakers emphasized that accountability is a means toward…

  11. 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. PMID:10915353

  12. 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…

  13. 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, annual…

  14. Developing a Capacity to Engage in Critical Reflection: Students' "Ways of Knowing" within an Undergraduate Business and Accounting Programme

    ERIC Educational Resources Information Center

    Lucas, Ursula; Tan, Phaik Leng

    2013-01-01

    The development of a capacity to engage in critical reflection is central to higher education. However, students vary in this capacity and its development requires students to move from an absolute towards a contextual way of knowing. Using 32 semi-structured interviews, this study identifies the ways of knowing of 17 business and accounting…

  15. Kentucky's Consolidated State Application: Revised Accountability Workbook. State Grants under Title IX, Part C, Section 9302 of the Elementary and Secondary Education Act (Public Law 107-110)

    ERIC Educational Resources Information Center

    US Department of Education, 2006

    2006-01-01

    This workbook, submitted by the Kentucky Department of Education to the U.S. Department of Education, is for State Grants under Title IX, Part C, Section 9302 of the Elementary and Secondary Education Act (Public Law 107-110). By January 31, 2003, States must complete and submit to the Department this Consolidated State Application Accountability…

  16. Business size distributions

    NASA Astrophysics Data System (ADS)

    D'Hulst, R.; Rodgers, G. J.

    2001-10-01

    In a recent work, we introduced two models for the dynamics of customers trying to find the business that best corresponds to their expectation for the price of a commodity. In agreement with the empirical data, a power-law distribution for the business sizes was obtained, taking the number of customers of a business as a proxy for its size. Here, we extend one of our previous models in two different ways. First, we introduce a business aggregation rate that is fitness dependent, which allows us to reproduce a spread in empirical data from one country to another. Second, we allow the bankruptcy rate to take a different functional form, to be able to obtain a log-normal distribution with power-law tails for the size of the businesses.

  17. 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…

  18. 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)

  19. Plain English Laws: Symbolic or Real?

    ERIC Educational Resources Information Center

    Timm, Paul R.; Oswald, Daniel

    1985-01-01

    Surveyed business communication educators and found widespread confusion about the existence and nature of Plain English laws. Concludes that legally compelling business to use plain language in consumer documents may be futile. (PD)

  20. A bill to require a study and report by the Office of Advocacy of the Small Business Administration regarding the effects of proposed changes in patent law.

    THOMAS, 111th Congress

    Sen. Landrieu, Mary L. [D-LA

    2010-03-09

    03/09/2010 Read twice and referred to the Committee on Small Business and Entrepreneurship. (text of measure as introduced: CR S1313) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  1. 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...

  2. 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...

  3. 13 CFR 107.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 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...

  4. 13 CFR 107.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 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...

  5. 13 CFR 107.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 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...

  7. 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...

  8. 13 CFR 120.991 - Effect of other laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 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...

  9. Application of Electronic Business in Safe Accident Prevention and Control on Coalface

    NASA Astrophysics Data System (ADS)

    Lu, Guozhi; Tang, Jianquan; Yao, Chunhui; Yang, Lei

    In this paper, by analyzing the coal mine safety accident of present stage, the author has come to a conclusion that the safe accidents on coalface accounting for a lot of coal mine safety accident, and has brought forward the cause leading to this phenomenon. Then, through the discussion about "Overlying Strata Movement Law", this author has suggested that Electronic Business can be used for the coal mine to prevent and control safe accident on coalface, and has given out the operating pattern of Electronic Business innovatively. This conclusions are most instructive to Chinese coal mine in managing safe accident on coalface and innovative for application of Electronic Business in coal mine safety.

  10. 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)

  11. 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…

  12. Taylor Business Institute, Report.

    ERIC Educational Resources Information Center

    Barber, Jerry

    The Office of the State Comptroller in New York audited the records and procedures used in administering the Tuition Assistance Program (TAP) at Taylor Business Institute (Taylor) for the academic years 1995-96 through 1997-98. Taylor, located in Manhattan, offers both degree programs and diploma programs in Accounting, Business Management,…

  13. 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…

  14. 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…

  15. Street drugs: everyone's business.

    PubMed

    Su'a, F

    1989-11-01

    In the profession of law enforcement, we see drug abuse as our most serious crime problem. We also realize that simply making arrests, by itself, won't solve the problem. The drug business might be the filthiest business on earth, but it's not a business that forces customers to buy dope. Dope dealers may be ruthless and may even kill, but no one forces anyone to buy drugs at gunpoint. The truth is that drug dealers would go nowhere, were it not for the customers. PMID:2592190

  16. Integrating the Humanities and Business Education: The Experience of International Business as an Example.

    ERIC Educational Resources Information Center

    Flax, Stanley

    In international business education, there has been a general acceptance of the need for a curriculum integrating humanities and business education, since international business, operating within a world environment, requires an understanding of disciplines such as law, geography, psychology, and sociology in addition to functional business areas…

  17. 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;…

  18. International resources law

    SciTech Connect

    Not Available

    1991-01-01

    This book covers: Historical origins of civil code legal systems; Modern civil law practice for mineral lawyers; Treaties and agreements for protection of international investments; Europe 1992-toward a single energy market; Dispute resolution in international agreements; Assessment of political risk; Reducing political risk; Protecting mineral investments from upheaval in developing countries; Typical world petroleum arrangements; government take in the Pacific Rim - Papua New Guinea; Mineral base of the USSR and prospects of investment; International taxation for the mining practitioner; Tax considerations - branch versus subsidiary; Doing business in the host country - nontax considerations; Impact of host-country laws on operations and profits; Mineral development and native rights - New Zealand; Designing the investment vehicle: mining; International oil and gas joint ventures; Selected U.S. laws with extraterritorial effect; U.S. tax and securities laws applied to foreign joint venturers; and Extraterritorial effect of U.S. laws.

  19. Coarse grid shallow water simulations of rainfall-runoff in small catchments with modified friction law to account for unresolved microtopography

    NASA Astrophysics Data System (ADS)

    Özgen, Ilhan; Serrano-Taslim, Miguel; Zhao, Jiaheng; Liang, Dongfang; Hinkelmann, Reinhard

    2016-04-01

    In recent years, the fully dynamic shallow water equations have been successfully used to simulate rainfall-runoff in natural catchments. Hereby, the hydrodynamics of the surface runoff is greatly influenced by local topographical features. Thus, it is desirable to use high-resolution models which resolve the topography of the study area sufficiently. However, high-resolution simulations across catchment scales are often unfeasible due to finite computer resources. In this contribution, the shallow water equations are solved on a coarse resolution, leaving significant topographical features unresolved. The coarsened grid size leads to a smaller cell number and therefore reduces computational cost. The influence of the topography is accounted for with an artificial friction source term which is dependent on the inundation ratio, i.e. the ratio of water depth to roughness height, the slope and two additional parameters, namely a dimensionless friction coefficient and a geometric conveyance parameter. Subgrid scale information is used to determine these parameters. The friction approach is applied in two different ways: (1) a global average roughness height for the entire catchment is calculated and used as input, (2) the roughness height is calculated individually in each cell which introduces additional heterogeneity to the model. In two test cases, the individual roughness height-based approach is compared to results of the global roughness height-based approach and to igh-resolution model results. The comparison shows slight improvement in the results if the roughness height is assigned individually, however overall the improvement is negligible. Both models enable to run the simulations about three orders of magnitude faster than the high-resolution model.

  20. 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…

  1. The new energy law

    SciTech Connect

    Allen, Z.

    1997-05-01

    Foreign companies, as well as Polish companies, have long awaited the introduction of a new environment for doing business in Poland`s energy sector. The adoption by the Sejm (lower house of the Polish Parliament) of a new Energy Law (Prawo Energetyczne) promises to move Poland into a brave new world for energy sector businesses. With this law, Poland hopes to leapfrog into the vanguard of European countries in terms of privatization and demonopolization of its energy sectors. Only the United Kingdom may be more progressive in this regard. During the past several months, a draft law was passed by the Sejm and sent to the Senate. The Senate introduced nearly 50 changes, passed the law and returned it to the Sejm. At that point, the Sejm committee responsible for this law recommended against almost all the Senate`s changes, returning the draft law to its original form. The actions by the Sejm, now awaited, will be final with only the signature of the president needed to put the law into force. Subsequently, this examination of the law is based upon the draft as originally passed by the Sejm and expected to be signed by Poland`s president. There are several key provisions of the proposed new law that make it so different from the current regulatory structure. The key terms that the Polish government likes to use are privatization and demonopolization, of which the latter is to come first. It is a leap forward from an energy sector that was owned entirely by the State, and where prices at all levels, from the coal mines to the residential consumer, were set without regard to cost.

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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…

  8. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

    Since education has become big business, the reactions of the academic community to social change are of immense political and social effect. Therefore, before higher education can deal with the question of accountability, it has to define the role of the college or university in relation to society. One alternative is that the campus operate as…

  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 Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Sba Supervised Lenders §...

  10. 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)

  11. International law and law enforcement firearms.

    PubMed

    Jussila, Jorma; Normia, Pertti

    2004-01-01

    Several international agreements set constraints on the legitimate use of firearms as representing lethal force. Their meaning in terms of weapons technology must take into account their operational frame of reference, and legitimate warfare can be regarded as a law enforcement operation with similar principles on the use of force. Changes in weapons technology, such as new types of ammunition, transforming firearms into weapons with less-lethal and even humanitarian options, require new interpretations of the legislation. A division into lethal and non-lethal weapons is an oversimplification and the separation of international humanitarian law into military and law enforcement provisions can be questioned from the technical aspect. The type of technology acceptable for law enforcement use of firearms should be defined. An assessment for weapon injury should not be based on lethality, but rather on the potential for tissue damage and its reversibility. PMID:15015547

  12. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing, Liquidation and Debt Collection Litigation of 7(a) and 504 Loans Homestead Protection for Farmers §...

  13. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing, Liquidation and Debt Collection Litigation of 7(a) and 504 Loans Homestead Protection for Farmers §...

  14. Mississippi Curriculum Framework for Business and Office and Related Technology Cluster. Office Systems Technology (CIP: 52.0401--Administrative Assistant/Secretarial). Accounting Technology (CIP: 52.0302). Medical Office Technology (CIP: 52.0404--Medical Admin. Asst./Secretarial). Microcomputer Technology (CIP: 52.0490). Court Reporting Technology (CIP: 52.0405). Paralegal Technology (CIP: Paralegal/Legal Assistant).

    ERIC Educational Resources Information Center

    Mississippi Research and Curriculum Unit for Vocational and Technical Education, State College.

    This document, which is intended for use by community and junior colleges throughout Mississippi, contains curriculum frameworks for four programs in the postsecondary-level business and office cluster (office systems, accounting, medical office, and microcomputer technologies) and two programs in the legal cluster (court reporting and paralegal…

  15. Corporation Accounting, Business Education: 7709.31.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    The course aims to help students develop an understanding of the organization of corporations, corporate stock and bond transactions, fiscal reports, income tax returns, and dividends. Students also analyze financial statements and complete a corporation practice set. An outline of course content includes: (1) equipment and supplies, (2)…

  16. Partnership Accounting; Business Education: 7709.11.

    ERIC Educational Resources Information Center

    Carino, Mariano

    This Quinmester course provides students with an understanding of the financial activities of partnerships, division of income or loss, fiscal period reports, and Federal income tax. Also contained in the document are a list of the performance objectives, a course content outline, the evaluative instruments used, and suggested resources for…

  17. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance. PMID:20583648

  18. 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." PMID:25565619

  19. 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...

  20. 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...

  1. 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... physical disaster business loan? (a) Almost any business concern or charitable or other non-profit...

  2. Accounting: Recordkeeping-Accounting Competencies Needed by Potential Office Workers

    ERIC Educational Resources Information Center

    Schmidt, B. June

    1978-01-01

    The recordkeeping-accounting competencies in business education curriculums should be those needed by all prospective office workers, not just bookkeepers. A task inventory booklet (developed by the Vocational Technical Education Consortium of States) completed by incumbent office workers showed that some of the recordkeeping-accounting tasks…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. E-Business: The Business Officer's Business.

    ERIC Educational Resources Information Center

    Olson, Mark A.

    2001-01-01

    Contends e-business is particularly the domain of college and university business officers, with today's officers facing an unprecedented opportunity to exercise a critical leadership role in the deployment of advanced information technology solutions on campus. Describes relevant issues and advances, and presents ten initiatives that business…

  9. Business Process Management

    NASA Astrophysics Data System (ADS)

    Mendling, Jan

    The recent progress of Business Process Management (BPM) is reflected by the figures of the related industry. Wintergreen Research estimates that the international market for BPM-related software and services accounted for more than USD 1 billion in 2005 with a tendency towards rapid growth in the subsequent couple of years [457]. The relevance of business process modeling to general management initiatives has been previously studied in the 1990s [28]. Today, Gartner finds that organizations that had the best results in implementing business process management spent more than 40 percent of the total project time on discovery and construction of their initial process model [265]. As a consequence, Gartner considers Business Process Modeling to be among the Top 10 Strategic Technologies for 2008.

  10. 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…

  11. Functional Business Games.

    ERIC Educational Resources Information Center

    Biggs, William D.

    1987-01-01

    Defines computerized functional business games as those focusing on decision making and integration in the areas of accounting/finance, marketing, personnel/human resources, and production/operations. Nine currently available games are reviewed and evaluated in the context of a learning model. (Author/LRW)

  12. Mind Your Business.

    ERIC Educational Resources Information Center

    Soisson, John

    1994-01-01

    College and university public relations professionals are encouraged to follow the example of business in managing their publications programs. Planning, marketing those plans to the campus community, involving administration, and assuming accountability are seen as key elements in publications program success. (MSE)

  13. 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. PMID:25148000

  14. Limit laws for Zipf's law

    NASA Astrophysics Data System (ADS)

    Eliazar, Iddo

    2011-01-01

    In this communication we establish stochastic limit laws leading from Zipf's law to Pareto's and Heaps' laws. We consider finite ensembles governed by Zipf's law and study their asymptotic statistics as the ensemble size tends to infinity. A Lorenz-curve analysis establishes three types of limit laws for the ensembles' statistical structure: 'communist', 'monarchic', and Paretian. Further considering a dynamic setting in which the ensembles grow stochastically in time, a functional central limit theorem analysis establishes a Gaussian approximation for the ensembles' stochastic growth. The Gaussian approximation provides a generalized and corrected formulation of Heaps' law.

  15. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  16. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  17. 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. PMID:17518856

  18. 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…

  19. Salary-Trend Studies of Faculty for the Years 1985-86 and 1988-89 in the Following Disciplines/Major Fields: Accounting; Agricultural Production; Anthropology; Architecture and Environmental Design; Area and Ethnic Studies; Audiology and Speech Pathology; Business Administration and Management; Business and Management; Business Economics; Chemistry; Communication Technologies; Communications; Computer and Information Sciences; Curriculum and Instruction; and Dramatic Arts.

    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 700 colleges and universities. Data cover the following 15 disciplines: accounting, agribusiness and agricultural production, anthropology, architecture and environmental design, area and ethnic studies, audiology and speech…

  20. Randomly Accountable

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey

    2002-01-01

    The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…

  1. School Accountability.

    ERIC Educational Resources Information Center

    Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.

    This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…

  2. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  3. The Heavy Hand of Accountability

    ERIC Educational Resources Information Center

    Cory, Christopher T.

    1974-01-01

    This article describes one of the products of accountability in schools--floods of forms and paper work. It centers on the situation in California districts which have the most comprehensive accountability law, questioning whether the quest for this objective is a distraction from teaching. (JA)

  4. 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. PMID:3422198

  5. Anti-kickback laws and safe harbor protections: brief review for surgeons.

    PubMed

    Satiani, Bhagwan

    2003-11-01

    The objective of this review is to provide surgeons basic knowledge regarding the Anti-kickback Statute (AKBS) and safe harbors available for legitimate business activities. The rising costs associated with fraudulent activities have led Congress to demand accountability, fiscal responsibility, and reduction of error rates. To deter and prosecute fraud and abuse, the government currently has available an array of civil and criminal remedies, supported by a number of statutes, investigated by multiple agencies and enforced by the Department of Justice. One such statute is the AKBS. This law makes it a crime to exchange any remuneration for patient referrals. Congress has also issued 23 "safe harbors", which are activities that are protected from prosecution and allow physicians to participate, invest, recruit, joint venture, and refer patients under certain conditions. It is necessary for surgeons to have some knowledge of the AKBS, as well as the various safe harbors provided by the legislature, for lawful business relationships. PMID:14508662

  6. 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)

  7. Law School Confidential: The Complete Law School Survival Guide--by Students, for Students.

    ERIC Educational Resources Information Center

    Miller, Robert H.

    This book aims to give students a thorough overview of the contemporary law school experience. It provides a comprehensive chronological account of what to expect, drawn from the experiences of recent law school graduates, designated the "'Law School Confidential' mentors." The chapters are: (1) "Thinking about Law School? Think Again..."; (2)…

  8. A resolution expressing the sense of the Senate that the Secretary of the Treasury should take actions to increase the transparency and accountability of the Small Business Lending Fund Program.

    THOMAS, 112th Congress

    Sen. Snowe, Olympia J. [R-ME

    2011-12-15

    12/15/2011 Referred to the Committee on Small Business and Entrepreneurship. (text of measure as introduced: CR S8688) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  9. 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…

  10. 75 FR 24369 - Law Day, U.S.A., 2010

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-05

    ... fundamental principles enshrined in our founding documents. Today, we can travel, communicate, and conduct business around the world faster than ever before. The theme of this year's Law Day, ``Law in the 21st..., intellectual property, business transactions, dispute resolution, human migration, and environmental...

  11. 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…

  12. 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)

  13. More Than a Business Plan

    ERIC Educational Resources Information Center

    Larson, Eliot W.

    2005-01-01

    Although the premise of the No Child Left Behind Act (NCLB) is to improve schools by holding them accountable for student achievement the way a company is held accountable for the bottom line, as a strategy for school improvement it overlooks one simple truth: The business of public schools is not simply promoting student achievement. The…

  14. 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…

  15. 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,…

  16. Business Initiative.

    ERIC Educational Resources Information Center

    Sisk, Dorothy A.

    1992-01-01

    This article describes the increasing role of business in sponsoring Grand Awards for the top high school science students in each of 13 disciplines of the International Science and Engineering Fair. Phillips Petroleum Company and other businesses sponsor the student science awards to recognize gifted and talented students and to motivate other…

  17. Business & Operations

    ERIC Educational Resources Information Center

    Agron, Joe

    2007-01-01

    This article presents an interview with John D. Musso, executive director of the Association of School Business Officials (ASBO) International. Musso talks about trends and issues that will most affect school business and operations in 2007 and beyond. Despite the challenges facing school operations, he believes that the key to being successful at…

  18. 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…

  19. Space Law

    NASA Astrophysics Data System (ADS)

    Hermida, Julian

    2006-01-01

    This chapter examines the salient characteristics of Space Law. It analyzes the origins and evolution of Space Law, its main international principles, and some current topics of interest to the scientific community: the delimitation of airspace and outer space, intellectual property, and criminal responsibility.

  20. 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)

  1. 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

  2. 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 §...

  3. 13 CFR 108.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 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 §...

  4. 13 CFR 108.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 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 §...

  5. 13 CFR 108.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 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 §...

  6. 13 CFR 108.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 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 §...

  7. 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…

  8. 40 CFR 97.56 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false Account error. 97.56 Section 97.56... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10 business days of making...

  9. 40 CFR 97.56 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Account error. 97.56 Section 97.56... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10 business days of making...

  10. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 5 2012-10-01 2012-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  11. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 5 2014-10-01 2014-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  12. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 5 2013-10-01 2013-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  13. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 5 2011-10-01 2011-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  14. 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…

  15. 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.

  16. 78 FR 45051 - Unincorporated Business Entities; Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-26

    ..., 622, 623, and 630 published on May 28, 2013 (78 FR 31822) is effective July 22, 2013. FOR FURTHER..., 612, 619, 620, 621, 622, 623, and 630 RIN 3052-AC65 Unincorporated Business Entities; Effective Date... institutions' use of unincorporated business entities organized under State law for certain business...

  17. 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 programs and activities? 101.106 Section 101.106 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION ADMINISTRATION Overview § 101.106 Does Federal law apply to SBA programs and activities? (a)...

  18. Book of Ideas in Business Education. Activities and Ideas to Motivate Students toward Improved Business Education. Revised.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Education, Oklahoma City.

    This ideabook consists of activities and ideas to motivate students in various business education courses. Following an introductory discussion of general instructional approaches and motivational techniques, various business education subject areas are covered. Included among these are accounting, business communications, business English,…

  19. Building Businesses.

    ERIC Educational Resources Information Center

    Sturgeon, Julie

    2000-01-01

    Discusses how Washington University (St. Louis, MO) converted odd space into a program allowing students to be shopkeepers for necessary services and the school assuming the role of landlord. Tips for overseeing student businesses are highlighted. (GR)

  20. Guide to Competency-Based Education for Business and Office Occupations. A Catalog of Bookkeeping/Accounting, Clerical/Secretarial, and Data Processing Skills Which Your Students Need to Get a Job and to Keep It.

    ERIC Educational Resources Information Center

    New Mexico State Dept. of Education; Santa Fe. Div. of Vocational Education.

    This curriculum guide was developed to help administrators develop a competency-based postsecondary curriculum to prepare students for employment in business and office occupations. The content is in five sections. The first one introduces the concepts and techniques of competency-based education and includes some sample forms, such as student…

  1. 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)

  2. Trading Accountability for Greater Flexibility.

    ERIC Educational Resources Information Center

    Sanders, Ted

    1991-01-01

    Describes the plight of two risk-taking principals who drastically improved their schools' academic performance, only to be defeated by bureaucratic regulations and business-as-usual attitudes. Allowing schools greater flexibility in exchange for increased accountability will free talented teachers and principals to restructure schools and solve…

  3. 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…

  4. Accounting. Ohio's Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

    Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that…

  5. 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…

  6. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Allowance Tracking System § 97.156... any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  7. 40 CFR 97.256 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 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...

  8. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Allowance Tracking System § 97.156... any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  9. 40 CFR 97.256 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 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...

  10. 40 CFR 97.256 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 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...

  11. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Allowance Tracking System § 97.156... any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  12. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Allowance Tracking System § 97.156... any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  13. 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...

  14. 40 CFR 97.256 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 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...

  15. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Allowance Tracking System § 97.156... any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  16. 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...

  17. 27 CFR 478.58 - 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. 478.58....58 State or other law. A license issued under this part confers no right or privilege to conduct business or activity contrary to State or other law. The holder of such a license is not by reason of...

  18. 27 CFR 478.58 - 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. 478.58....58 State or other law. A license issued under this part confers no right or privilege to conduct business or activity contrary to State or other law. The holder of such a license is not by reason of...

  19. 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...

  20. 78 FR 59410 - Small Business Innovation Research and Small Business Technology Transfer Programs...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-26

    ... fiscal years. On August 8, 2013, SBA published a notice in the Federal Register at 78 FR 48537 to... period for the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR... ). SUPPLEMENTARY INFORMATION: Section 5165 of the SBIR/STTR Reauthorization Act of 2011, Public Law 112-81,...

  1. 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…

  2. 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. PMID:12510537

  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. 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. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  6. 13 CFR 109.440 - Requirements imposed under other laws and orders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Requirements imposed under other laws and orders. 109.440 Section 109.440 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION INTERMEDIARY LENDING PILOT PROGRAM Requirements for ILP Intermediary Loans to Small Businesses §...

  7. 13 CFR 109.440 - Requirements imposed under other laws and orders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Requirements imposed under other laws and orders. 109.440 Section 109.440 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION INTERMEDIARY LENDING PILOT PROGRAM Requirements for ILP Intermediary Loans to Small Businesses §...

  8. 13 CFR 109.440 - Requirements imposed under other laws and orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Requirements imposed under other laws and orders. 109.440 Section 109.440 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION INTERMEDIARY LENDING PILOT PROGRAM Requirements for ILP Intermediary Loans to Small Businesses §...

  9. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... another statute or by a regulation issued in accordance with Executive Order 12600 (3 CFR, 1987 Comp., p... 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...

  10. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... another statute or by a regulation issued in accordance with Executive Order 12600 (3 CFR, 1987 Comp., p... 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...

  11. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... another statute or by a regulation issued in accordance with Executive Order 12600 (3 CFR, 1987 Comp., p... 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...

  12. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... another statute or by a regulation issued in accordance with Executive Order 12600 (3 CFR, 1987 Comp., p... 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...

  13. 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…

  14. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... another statute or by a regulation issued in accordance with Executive Order 12600 (3 CFR, 1987 Comp., p... 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...

  15. 48 CFR 1519.201-72 - Small and disadvantaged business utilization specialists.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... small businesses with respect to the financial assistance available under existing laws and regulations... ENVIRONMENTAL PROTECTION AGENCY SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS Policies 1519.201-72 Small and disadvantaged business utilization specialists. (a) Small Business Specialists (SBS) shall be appointed...

  16. 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... ENVIRONMENTAL PROTECTION AGENCY SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS Policies 1519.201-72 Small and disadvantaged business utilization specialists. (a) Small Business Specialists (SBS) shall be appointed...

  17. 48 CFR 1519.201-72 - Small and disadvantaged business utilization specialists.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... small businesses with respect to the financial assistance available under existing laws and regulations... ENVIRONMENTAL PROTECTION AGENCY SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS Policies 1519.201-72 Small and disadvantaged business utilization specialists. (a) Small Business Specialists (SBS) shall be appointed...

  18. 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)

  19. 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)

  20. School Law.

    ERIC Educational Resources Information Center

    Splitt, David A.

    1985-01-01

    Discusses (1) a Michigan court decision concerning reverse discrimination and voluntary affirmative action policies; (2) the Massachusetts Supreme Court's rejection of the work-to-rule strategy; and (3) an Arkansas law that will allow teachers failing a basic skills and literacy test to be fired only when their state certification expires. (MLF)

  1. School Law.

    ERIC Educational Resources Information Center

    Splitt, David A.

    1982-01-01

    Summarizes three current issues in school law, including school district suits over potentially carcinogenic asbestos insulation, a California judge's finding that captionless educational television discriminates against hearing-impaired students, and the federal government's attempt to keep the Fairfax (Virginia) school system from charging…

  2. School Law.

    ERIC Educational Resources Information Center

    Splitt, David A.

    1986-01-01

    Reviews four recent court decisions affecting school law. A Circuit Court of Appeals ruling upheld Norfolk Schools' decision to abolish busing and reinstate neighborhood schools. The United States Supreme Court dismissed appeals to lower court decisions involving a minimum grade prerequisite, a teacher's privacy rights, and an "adult" movie…

  3. Business Graphics

    NASA Technical Reports Server (NTRS)

    1987-01-01

    Genigraphics Corporation's Masterpiece 8770 FilmRecorder is an advanced high resolution system designed to improve and expand a company's in-house graphics production. GRAFTIME/software package was designed to allow office personnel with minimal training to produce professional level graphics for business communications and presentations. Products are no longer being manufactured.

  4. Unfinished Business

    ERIC Educational Resources Information Center

    Tuckett, Alan

    2011-01-01

    Adult learning is not a tidy business: adults fit learning into the spaces left by the other demands on complex lives, and into the spaces left in administrative structures overwhelmingly designed for other people. No simple metric can capture adults' diverse purposes and achievements, and no single programme can capture the full range of things…

  5. Business Machines

    ERIC Educational Resources Information Center

    Pactor, Paul

    1970-01-01

    The U.S. Department of Labor has projected a 106 percent increase in the demand for office machine operators over the next 10 years. Machines with a high frequency of use include printing calculators, 10-key adding machines, and key punch machines. The 12th grade is the logical time for teaching business machines. (CH)

  6. Strictly Business

    ERIC Educational Resources Information Center

    Stuart, Reginald

    2011-01-01

    When Jackson State University opened for classes this year, it marked its fifth anniversary in the online education business by adding a full four-year, undergraduate degree program in early childhood education to its offerings. Jackson State is among a growing number of historically Black colleges tying part of their future survival and growth…

  7. 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…

  8. Dynabyte monarch business microcomputers

    SciTech Connect

    Not Available

    1982-11-01

    Dynabyte Business Computers has announced a new multiuser desktop computer system, the Monarch. It is designed for the office environment supporting work processing, financial modelling, a full complement of business accounting applications, as well as networking and communications. Monarch is a dual processor computer utilizing both 8-bit and 16-bit architecture. It supports a variety of operating systems from CP/M to OASIS to UNIX. Other features of the Monarch include: 256 kilobytes (kb) to 1 megabyte (mb) of memory; disk storage of up to 65 mb; magnetic cartridge tape backup; 16 asynchronous ports for terminal and printer hookup; asynchronous and synchronous communication protocols; and languages such as basic, FORTRAN, COBOL, and Pascal.

  9. 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)

  10. 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,…

  11. Valid Uses of Student Testing as Part of Authentic and Comprehensive Student Assessment, School Reports, and School System Accountability: A Statement of Concern from the International Confederation of Principals. NCLB: Failed Schools--Or Failed Law?

    ERIC Educational Resources Information Center

    Grobe, William J.; McCall, Douglas

    2004-01-01

    In recent years, governments worldwide have increased their use of standardized tests and other forms of external tests to measure and report on student achievement in selected academic subjects. That trend, responding to public pressure on decision-makers to make school systems more transparent and accountable, is often colored by criticisms of…

  12. Foreign industrial targeting: US trade law remedies

    SciTech Connect

    Bowsher, C.A.

    1985-05-23

    Many US business leaders have been increasingly concerned that foreign industrial targeting, the coordinated government support of specific industries, puts US firms at an unfair disadvantage. However, most nations, including the United States, provide some support. Distinguishing between ''fair'' and ''unfair'' targeting practices requires examining the facts of each case. Determining whether US business has been hurt by foreign practices also must be resolved on a case-by-case basis. As mandated by the Trade and Tariff Act of 1984, this report examines issues surrounding foreign industrial targeting and the applicability of current US trade laws. GAO believes that current law provides the opportunity to adequately address foreign targeting practices.

  13. 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. PMID:17411807

  14. Designing Law-Compliant Software Requirements

    NASA Astrophysics Data System (ADS)

    Siena, Alberto; Mylopoulos, John; Perini, Anna; Susi, Angelo

    New laws, such as HIPAA and SOX, are increasingly impacting the design of software systems, as business organisations strive to comply. This paper studies the problem of generating a set of requirements for a new system which comply with a given law. Specifically, the paper proposes a systematic process for generating law-compliant requirements by using a taxonomy of legal concepts and a set of primitives to describe stakeholders and their strategic goals. Given a model of law and a model of stakeholders goals, legal alternatives are identified and explored. Strategic goals that can realise legal prescriptions are systematically analysed, and alternative ways of fulfilling a law are evaluated. The approach is demonstrated by means of a case study. This work is part of the Nomos framework, intended to support the design of law-compliant requirements models.

  15. Business, Introduction

    NASA Astrophysics Data System (ADS)

    Dupree, Andrea

    1998-05-01

    The annual business meeting, which all members are encouraged to attend, will take place on Tuesday afternoon. Come enjoy the President's Ice Cream Party. Come meet new officers. Come nominate candidates for the Nominating Committee. The Nominating Committee is a very important body which provides the slate of candidates for the annual AAS election. Society business will be discussed briefly. Highlighting this meeting will be a panel discussion on: "How to Get Your Paper Published Promptly" Should I mention that Notable Authority Professor Hjalmar Sciatti hates me and my papers? When is it OK to start complaining that no report has arrived? Do I have to do everything the referee says? These and related questions will be addressed at the business meeting in a panel presentation by the editors of the three main AAS publications, Paul Hodge (AJ), Helmut Abt (ApJ), Alex Dalgarno (ApJ Letters), concerning the refereeing and editing process and how authors can interface with it most effectively. There will be time for questions and discussions toward the end, or you can send your questions in advance to askeds@aas.org, so that the most frequent ones can be covered in the presentations.

  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. PMID:9785287

  17. Law school performance predicted by explanatory style.

    PubMed

    Satterfield, J M; Monahan, J; Seligman, M E

    1997-01-01

    The explanatory styles of 387 law students were assessed prior to law school using the Attributional Style Questionnaire (ASQ). Longitudinal performance measures were collected throughout law school and related to each student's initial explanatory style. In contrast to studies with undergraduates, students who made stable, global, and internal attributions for negative events combined with the converse attributions for success (typically called pessimists) outperformed more optimistic students on measures of grade point averages and law journal success. We discuss the limitations of current attributional research methodologies and suggest the prudent and cautious perspective necessary for law or skill-based professions may account for our findings. PMID:9160992

  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...

  19. 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...

  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...

  1. 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...

  2. 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...

  3. 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...

  4. 48 CFR 242.7000 - Contractor business system deficiencies.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Accounting Standards under 41 U.S.C. chapter 15, as implemented in regulations found at 48 CFR 9903.201-1... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Contractor business system... Business Systems 242.7000 Contractor business system deficiencies. (a) Definitions. As used in this...

  5. 48 CFR 242.7000 - Contractor business system deficiencies.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Accounting Standards under 41 U.S.C. chapter 15, as implemented in regulations found at 48 CFR 9903.201-1... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Contractor business system... Business Systems 242.7000 Contractor business system deficiencies. (a) Definitions. As used in this...

  6. 48 CFR 242.7000 - Contractor business system deficiencies.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Accounting Standards under 41 U.S.C. chapter 15, as implemented in regulations found at 48 CFR 9903.201-1... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contractor business system... BUSINESS SYSTEMS 242.7000 Contractor business system deficiencies. (a) Definitions. As used in this...

  7. 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…

  8. 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…

  9. 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…

  10. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Regulatory accounting-What are...

  11. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  12. 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…

  13. 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…

  14. 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. PMID:12222382

  15. 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…

  16. 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…

  17. Administrative Law: The Hidden Comparative Law Course.

    ERIC Educational Resources Information Center

    Strauss, Peter L.

    1996-01-01

    Argues that the main contribution of the Administrative Law course to law students is that it presents problems which contrast with those of the standard court-centered curriculum and can illuminate other areas of law, repeatedly confronting students with doctrinal differences. Offers several examples from civil procedure, constitutional law, and…

  18. 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…

  19. 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. PMID:10318498

  20. 27 CFR 478.57 - Discontinuance of business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... transfer or possess a semiautomatic assault weapon, except as provided in the law, any licensed manufacturer, licensed importer, or licensed dealer intending to discontinue business shall, prior to going out of business, transfer in compliance with the provisions of this part any semiautomatic assault...

  1. 27 CFR 478.57 - Discontinuance of business.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... transfer or possess a semiautomatic assault weapon, except as provided in the law, any licensed manufacturer, licensed importer, or licensed dealer intending to discontinue business shall, prior to going out of business, transfer in compliance with the provisions of this part any semiautomatic assault...

  2. The Loose Cannon Syndrome: University as Business & Students as Consumers.

    ERIC Educational Resources Information Center

    Considine, Damien

    1994-01-01

    It is argued that, if Australian universities are seen as businesses and students as consumers of their services, universities must address the legal consequences of the business/consumer relationship. Two areas of law affecting possible liability in higher education--misleading/deceptive conduct and the requirements of natural justice and…

  3. Individuals with Disabilities Education Act Reauthorization: Accountability and Personal Responsibility

    ERIC Educational Resources Information Center

    Turnbull, H. Rutherford

    2005-01-01

    The reauthorized Individuals with Disabilities Education Act (IDEA) is a school-reform law closely aligned with the No Child Left Behind Act (NCLB); a civil rights law; and a "cousin" of the 1996 welfare reform law. By imposing new or strengthened accountability expectations on students with disabilities and their parents, the reauthorized IDEA…

  4. 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)

  5. 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…

  6. 78 FR 42391 - Small Business Subcontracting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... implement provisions of the Jobs Act which pertain to small business subcontracting. 76 FR 61626. Section..., reopening the comment period for an additional 30 days, until to January 6, 2012. 76 FR 74749. The proposed.... Public Law 108-375; see also 75 FR 53129 (Aug. 30, 2010). One commenter recommended removing...

  7. Resource Guide: Export Policy and Small Business.

    ERIC Educational Resources Information Center

    Adams, Jean M.

    This resource guide describes key information sources in the area of national export policy, especially as related to small business, and outlines methods for obtaining these items and for keeping abreast of new publications on this topic. It is noted that relevant laws and treaties are fully covered but that the literature search for non-legal…

  8. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... securities laws or the rules and regulations thereunder, or any other law; (6) Has been removed,...

  9. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  10. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... securities laws or the rules and regulations thereunder, or any other law; (6) Has been removed,...

  11. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  12. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  13. 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…

  14. AGATE animation - business theme

    NASA Technical Reports Server (NTRS)

    1998-01-01

    Business jet 5 of 6. Advanced General Aviation Technology Experiment (AGATE). 'Smart airport' technologies are expected to be available in 5-10 years for both recreational and business transportation. Image from AGATE 'business jet' video animation.

  15. Doing business with the Department of Energy

    SciTech Connect

    Not Available

    1980-12-01

    How a private concern goes about doing business with DOE is described. The guide presents the material to answer that question and is intended for general information purposes and as a convenient marketing tool. Specific legal requirements, policies, and procedures are contained in applicable laws and regulations. References are made to these laws and regulations in the guide and a listing of those considered to be of major importance are included in the chapter, References and Bibliography. The chapters are entitled: How to Get Started; How We Do Business; An Overview of the Procurement Contract and Financial Assistance Process; How the Directorate of Procurement and Assistance Management is Organized; How Much We Buy; What DOE Buys (By Lead Mission Assignment); Special Programs for Certain Types of Business Organizations; Special Considerations (patents, data, copyrights, classified research, reports, audits); Major Program Offices of DOE; The DOE Field Organizations.

  16. Risky Business

    NASA Technical Reports Server (NTRS)

    Yarbrough, Katherine

    2015-01-01

    During my internship I worked on two major projects, recommending improvements for the Center's Risk Management Workshop and helping with the strategic planning efforts for Safety and Mission Assurance (S&MA). The risk management improvements is the key project I worked on this semester through my internship, while the strategic planning is the secondary assignment. S&MA Business Office covers both aspects in its delegation, getting both spans some of the work done in the office. A risk is a future event with a negative consequence that has some probability of occurring. Safety and Mission Assurance identifies, analyzes, plans, and tracks risk. The directorate offers the Center a Risk Management Workshop, and part of the ongoing efforts of S&MA is to make continuous improvements to the RM Workshop. By using the Project Management Institute's (PMI) Standard for Risk Management, I performed a gap analysis to make improvements for our materials. I benchmarked the PMI's Risk Management Standard, compared our Risk Management Workshop materials to PMI's standard, and identified any gaps in our material. My major findings were presented to the Business Office of S&MA for a decision on whether or not to incorporate the improvements. These suggestions were made by attending JSC working group meetings, Health, Safety and Environment (HSE) panel reviews and various risk review meetings. The improvements provide better understanding of risk management processes and enhanced risk tracking knowledge and skills. Risk management is an integral part of any engineering discipline, getting exposed to this section of engineering will greatly help shape my career in the future. Johnson Space Center is a world leader in risk management processes; learning risk management here gives me a huge advantage over my peers, as well as understanding decision making in the context of risk management will help me to be a well-rounded engineer. Strategic planning is an area I had not previously

  17. The Business of Business is "English"!

    ERIC Educational Resources Information Center

    Horning, Alice S.

    A current trend indicates that credentials in English can and do move people successfully into business related careers. Colleges of business administration and English departments might take an important cue from the trend and work together to offer a double major or co-major in English business. Such a program would offer undergraduate students…

  18. Business Inspiration: Small Business Leadership in Recovery?

    ERIC Educational Resources Information Center

    Rae, David; Price, Liz; Bosworth, Gary; Parkinson, Paul

    2012-01-01

    Business Inspiration was a short, action-centred leadership and innovation development programme designed for owners and managers of smaller firms to address business survival and repositioning needs arising from the UK's economic downturn. The article examines the design and delivery of Business Inspiration and the impact of the programme on…

  19. 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…

  20. Demonstrating the Gas Laws.

    ERIC Educational Resources Information Center

    Holko, David A.

    1982-01-01

    Presents a complete computer program demonstrating the relationship between volume/pressure for Boyle's Law, volume/temperature for Charles' Law, and volume/moles of gas for Avagadro's Law. The programing reinforces students' application of gas laws and equates a simulated moving piston to theoretical values derived using the ideal gas law.…

  1. 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

    ... ADMINISTRATION 13 CFR Part 120 Small Business Jobs Act: Eligible Loans for 504 Loan Program Debt Refinancing... Small Business Jobs Act. DATES: Effective Date: This document is effective April 4, 2011. FOR FURTHER... the Small Business Jobs Act (Jobs Act), Public Law 111-240, 124 Stat. 2504, only loans that...

  2. 7 CFR 1.12 - Handling information from a private business.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 1 2011-01-01 2011-01-01 false Handling information from a private business. 1.12... Records § 1.12 Handling information from a private business. Each USDA agency is responsible for making... is not exempt by law from disclosure). Afford business information submitter reasonable time in...

  3. 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…

  4. 75 FR 45673 - Compliance Assistance Resources and Points of Contact Available to Small Businesses

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-03

    ... BUDGET Compliance Assistance Resources and Points of Contact Available to Small Businesses AGENCY: Office...'' and a list of the points of contacts in agencies ``to act as a liaison between the agency and small... information is posted on the following Web site: http://www.business.gov/business-law/contacts/federal/...

  5. 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…

  6. 12 CFR 7.1020 - Purchase of open accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Purchase of open accounts. 7.1020 Section 7... OPERATIONS Bank Powers § 7.1020 Purchase of open accounts. (a) General. The purchase of open accounts is a part of the business of banking and within the power of a national bank. (b) Export transactions....

  7. The Accountant's Stereotype: An Update for Vocational Counselors.

    ERIC Educational Resources Information Center

    Bedeian, Arthur G.; And Others

    1986-01-01

    Examined the notion of the accountant's stereotype in the context of vocational counseling. Sampled accountants (N=1080) to determine whether the stereotyped, negative image of their profession was reflected in their responses on a well-developed personality inventory. Found that most accountants resemble other business-oriented professionals.…

  8. 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…

  9. 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...

  10. 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...

  11. 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...

  12. Teaching Global Law.

    ERIC Educational Resources Information Center

    Wojtan, Linda S.

    1980-01-01

    Addresses problem of American students' limited knowledge of international issues and laws. Provides articles for secondary school students on law around the world, South Africa, Russia, folk law, and alternatives to the adversary system and suggests relevant resources. (KC)

  13. Business Management Course Guide.

    ERIC Educational Resources Information Center

    North Carolina State Dept. of Public Instruction, Raleigh. Div. of Vocational Education.

    This course guide is designed for teaching about the U.S. business system. Students are introduced to management functions and the background knowledge/skills necessary to be a successful manager. The guide contains 10 competency goals: (1) nature of U.S. business; (2) environment of business; (3) types of business ownership; (4) management…

  14. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  15. Integrating Career Development into the Accounting Curriculum

    ERIC Educational Resources Information Center

    Wessels, Susan B.; Sumner, Dana F.

    2014-01-01

    This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…

  16. Guidelines to Student Activity Fund Accounting. Revised.

    ERIC Educational Resources Information Center

    Association of School Business Officials International, Reston, VA.

    This booklet provides guidelines to help school business officials develop sound procedures for keeping proper accounts of and managing the money raised and spent in the course of conducting student activity programs. The booklet notes the roles of the administrators and activity advisers related to management of the student activity fund, then…

  17. Accountability Is More than a Test Score

    ERIC Educational Resources Information Center

    Turnipseed, Stephan; Darling-Hammond, Linda

    2015-01-01

    The number one quality business leaders look for in employees is creativity and yet the U.S. education system undermines the development of the higher-order skills that promote creativity by its dogged focus on multiple-choice tests. Stephan Turnipseed and Linda DarlingHammond discuss the kind of rich accountability system that will help students…

  18. 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.

  19. 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…

  20. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... trade or business of farming. For allocation of the $25,000 of gain recognized as ordinary income to the... trade or business of farming. (3) Amount necessary to adjust the excess deductions account with respect... farming. Such portion and the remaining portion (hereinafter referred to as the nonfarm loss) shall...

  1. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... trade or business of farming. For allocation of the $25,000 of gain recognized as ordinary income to the... trade or business of farming. (3) Amount necessary to adjust the excess deductions account with respect... farming. Such portion and the remaining portion (hereinafter referred to as the nonfarm loss) shall...

  2. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... trade or business of farming. For allocation of the $25,000 of gain recognized as ordinary income to the... trade or business of farming. (3) Amount necessary to adjust the excess deductions account with respect... farming. Such portion and the remaining portion (hereinafter referred to as the nonfarm loss) shall...

  3. 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)

  4. 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…

  5. A Course to Meet the Unique Needs of Business Prelaw Students

    ERIC Educational Resources Information Center

    Stenzel, Paulette L.

    2009-01-01

    This article focuses on "The Role of Law and Lawyers in Society (Law and Lawyers)", a special capstone course for prelaw majors in business programs, and provides ideas and materials for teaching methods and goals, as well as materials on substantive law and ethics that can be incorporated into a variety of legal studies courses. The author begins…

  6. 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…

  7. Innovations in Law.

    ERIC Educational Resources Information Center

    Martz, Carlton

    2000-01-01

    This issue of "Bill of Rights in Action" looks at historical and recent innovations in law. The first article examines the code of laws developed by the ancient Hebrews which influenced Roman law, English law, and the U.S. Declaration of Independence and Constitution. The second article explores Thomas Jefferson's writing of the Declaration of…

  8. Students and the Law.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia. Office of Vocational Education.

    Designed as a practical approach to the study of law, this publication offers seven lesson plans focusing on legal topics that have potential significance to high school students preparing to enter the world of work. Lesson plans address the following topics: minors and the law, automobile insurance, employment law, sports and the law, computer…

  9. Law As a Career.

    ERIC Educational Resources Information Center

    American Bar Association, Chicago, IL. Public Education Div.

    Intended as a guide for people considering a career in law, this booklet addresses the following questions: (1) "What is the lawyer's role in society?" (2) "Should you be a lawyer?" (3) "What about jobs?" (4) "How much do lawyers make?" (5) "How do you choose a law school?" (6) "How to get into law school?" (7) "What is law school like?" (8) "How…

  10. Teaching Human Rights Law.

    ERIC Educational Resources Information Center

    Berman, Howard R.

    1985-01-01

    The international community has developed a system of human rights law relevant to many areas of legal encounter, which American law schools have been slow to incorporate into curricula. Teaching human rights law provides an opportunity for law schools to enrich the learning process and contribute creatively to the respect for rights in society.…

  11. [Teaching about Family Law].

    ERIC Educational Resources Information Center

    Ryan, John Paul, Ed.

    1992-01-01

    This issue of "Focus on Law Studies""contains a special emphasis on teaching about law and the family", in the form of the following three articles: "Teaching Family Law: Growing Pains and All" (Susan Frelich Appleton); "The Family Goes to Court: Including Law in a Sociological Perspective on the Family" (Mary Ann Lamanna); and Michael Grossberg's…

  12. Investigating Coulomb's Law.

    ERIC Educational Resources Information Center

    Noll, Ellis; Koehlinger, Mervin; Kowalski, Ludwik; Swackhamer, Gregg

    1998-01-01

    Describes the use of a computer-linked camera to demonstrate Coulomb's law. Suggests a way of reducing the difficulties in presenting Coulomb's law by teaching the inverse square law of gravity and the inverse square law of electricity in the same unit. (AIM)

  13. Economics of mining law

    USGS Publications Warehouse

    Long, K.R.

    1995-01-01

    Modern mining law, by facilitating socially and environmentally acceptable exploration, development, and production of mineral materials, helps secure the benefits of mineral production while minimizing environmental harm and accounting for increasing land-use competition. Mining investments are sunk costs, irreversibly tied to a particular mineral site, and require many years to recoup. Providing security of tenure is the most critical element of a practical mining law. Governments owning mineral rights have a conflict of interest between their roles as a profit-maximizing landowner and as a guardian of public welfare. As a monopoly supplier, governments have considerable power to manipulate mineral-rights markets. To avoid monopoly rent-seeking by governments, a competitive market for government-owned mineral rights must be created by artifice. What mining firms will pay for mineral rights depends on expected exploration success and extraction costs. Landowners and mining firms will negotlate respective shares of anticipated differential rents, usually allowing for some form of risk sharing. Private landowners do not normally account for external benefits or costs of minerals use. Government ownership of mineral rights allows for direct accounting of social prices for mineral-bearing lands and external costs. An equitable and efficient method is to charge an appropriate reservation price for surface land use, net of the value of land after reclamation, and to recover all or part of differential rents through a flat income or resource-rent tax. The traditional royalty on gross value of production, essentially a regressive income tax, cannot recover as much rent as a flat income tax, causes arbitrary mineral-reserve sterilization, and creates a bias toward development on the extensive margin where marginal environmental costs are higher. Mitigating environmental costs and resolving land-use conflicts require local evaluation and planning. National oversight ensures

  14. 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.

  15. 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. PMID:2301936

  16. 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…

  17. Defining and Assessing Team Skills of Business and Accountancy Students

    ERIC Educational Resources Information Center

    Alghalith, Nabil; Blum, Michael; Medlock, Amanda; Weber, Sandy

    2004-01-01

    The objectives of the project are (1) to define the skills necessary for students to work effectively with others to achieve common goals, and (2) to develop an assessment instrument to measure student progress toward achieving these skills. The defined skill set will form a basis for common expectations related to team skills that will be shared…

  18. Fixed assets accounting for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    All fixed assets used by the Project Hanford Management Contract are normally acquired or built using capital funding. Replacement Property Record Units (PRUS) may be expense funded and tracked and capitalized upon installation. A specific Department of Energy capitalization policy is followed.

  19. Teaching Business Ethics or Teaching Business Ethically?

    ERIC Educational Resources Information Center

    Stablein, Ralph

    2003-01-01

    Notes that one of the most important contexts for ethical decision-making is the nature and operation of "contemporary capitalisms." Suggests that rather than issuing a call for teaching business ethics, the author emphasizes the need for more ethical business teaching. (SG)

  20. AGATE animation - business theme

    NASA Technical Reports Server (NTRS)

    1998-01-01

    Business jet 1 of 6. This composite image symbolizes how Advanced General Aviation Transports Experiment (AGATE) technology will contribute to a Small Aircraft Transportation System (SATS) early in the 21st century. Image from AGATE 'business' video animation.

  1. Skills Development in Accounting Education: Is Everyone on the Same Page?

    ERIC Educational Resources Information Center

    Francisco, William; Kelly, Julia Ann; Parham, Abbie Gail

    2003-01-01

    The skills considered important by accounting faculty and practitioners from a 2000 study were compared to those rated by 223 business students. Distinct differences appeared between accounting and nonaccounting majors. There was little disagreement among students, faculty, and practitioners. (JOW)

  2. Numerical surface scattering laws for asteroid applications

    NASA Astrophysics Data System (ADS)

    Wilkman, O.; Muinonen, K.; Penttilä, A.; Peltoniemi, J.

    2014-04-01

    Simple analytical scattering laws such as the Lommel-Seeliger law is commonly used to model the scattering of sunlight by asteroid surfaces. In their simple form, however, they are only valid for smooth surfaces, while the surfaces of asteroids are covered by a loose regolith. The particulate surface structure causes subtle photometric features [1], but taking them into account is difficult with a simple analytic scattering law. Our intention is to allow a user to efficiently simulate light scattering from this type of surfaces by using pre-computed values.

  3. 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…

  4. Integrated business office can boost cash flow.

    PubMed

    Moore, R E

    1992-03-01

    Management of patient accounts traditionally has treated billing and collections as separate functions, with staff members working accounts alphabetically by patient. In an integrated business office, however, staff members are trained in both billing and collections and are specialized according to payers. The advantages of a payer-specific design include more efficient contact with major payer groups and a better trained, more flexible staff. PMID:10145598

  5. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... following a reasonable marketing strategy, to attain the targeted dollar levels of non-8(a) revenue..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may...

  6. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... following a reasonable marketing strategy, to attain the targeted dollar levels of non-8(a) revenue..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may...

  7. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reasonable marketing strategy, to attain the targeted dollar levels of non-8(a) revenue established in its..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may...

  8. Food Business Entrepreneurship

    NASA Astrophysics Data System (ADS)

    Weber, Peter

    Though not a very traditional career path for food scientists, one option is to go into business for yourself by starting a food business. Food business entrepreneurship is a difficult career that entails long work hours, extensive decision making, and tasks that require knowledge beyond food science. However, there is high potential for rewards, including financial rewards, career progression, and personal flexibility.

  9. Articulating Business Education Curricula.

    ERIC Educational Resources Information Center

    McEwen, Beryl C.

    1998-01-01

    Responses from 75 of 108 business educators indicated that most students took business courses to develop both job and personal-use skills; more than 50% were college bound. A substantial overlap between skills taught in secondary and postsecondary business shows a strong possibility for curriculum articulation. (SK)

  10. Doing business with NASA

    NASA Technical Reports Server (NTRS)

    1995-01-01

    Because many U.S. businesses and companies want to do business with NASA, the Agency sends out procurement specialists to trade shows and conferences and organizes seminars to educate the business public on how to get on procurement lists to become product and service providers to the federal government.

  11. Companies as Business Laboratories.

    ERIC Educational Resources Information Center

    Rebernik, Miroslav

    2002-01-01

    Describes a business education program whose underlying philosophy is that business education for students who will be employed by smaller companies which feature de-specialization of job tasks, resource poverty, and self-employment must be different from business education for larger companies. (EV)

  12. Discovering the Business Studio

    ERIC Educational Resources Information Center

    Barry, Daved; Meisiek, Stefan

    2015-01-01

    Over the past decade, numerous business schools have begun experimenting with studio-based inquiry, often drawing inspiration from professional studios used within art and design schools and from business and governmental studios used for problem-solving and innovation. Business school studios vary considerably in form, ranging from temporary…

  13. First Business Guide.

    ERIC Educational Resources Information Center

    Small Business Administration, Washington, DC. Office of Business Development.

    This guide offers first-time business persons information as well as administrative and operational techniques for one-person business enterprises that have low initial start-up costs and low operational and overhead costs. These one-person businesses can be home based or have site locations outside the home. Included in this guide is a list of…

  14. Small Business Pedagogic Practices

    ERIC Educational Resources Information Center

    Billett, Stephen; Hernon-Tinning, Barnie; Ehrich, Lisa

    2003-01-01

    Understanding how learning for small businesses should best proceed constitutes a worthwhile, yet challenging, pedagogic project. In order to maintain their viability, small businesses need to be able to respond to new practices and tasks. Yet small businesses seem neither attracted to nor to value the kinds of taught courses that are the standard…

  15. Business and the Media.

    ERIC Educational Resources Information Center

    Barchie, Lisa

    By virtue of the different natures of the two institutions, the relationship between business and the media is simultaneously adversarial and symbiotic: the media see themselves as society's watchdog while business sees itself as society's driving economic force. Meanwhile, business relies on the media for information, and the media rely on…

  16. English for Business Communication

    ERIC Educational Resources Information Center

    Bhatia, Vijay K.; Bremner, Stephen

    2012-01-01

    The concept of Business English has undergone some major shifts in the last few years because of a number of developments, such as advances in genre theory and the coming together of English for Business Purposes and Business Communication, inspired by the realization that there is a gap to be bridged between the academy and the globalized…

  17. Open for Business.

    ERIC Educational Resources Information Center

    Cutler, Edward

    1984-01-01

    Describes the development and outcomes of Lane Community College's (LCC) Business Assistance Center, which offers a wide range of management assistance services to local small businesses. Explains how state-funded programs, based on the LCC model, resulted in a network of Small Business Development Centers. (CBC)

  18. Small Business Bibliography.

    ERIC Educational Resources Information Center

    Anderson, Wendell, Ed.

    Intended as a resource for both experienced businesspeople and those new to business, this annotated bibliography provides a list of books, pamphlets, periodicals, and videotapes of value in solving specific business problems. The bibliography begins with a list of resources recommended for the library of every small business and a survey of…

  19. 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,…

  20. Business Education and Regional Variation: An Administrative Perspective.

    ERIC Educational Resources Information Center

    McKenna, John F.; And Others

    1991-01-01

    Responses to a survey of 319 American Assembly of Collegiate Schools of Business-accredited colleges of business and accounting programs (58 percent) found substantial agreement among administrators, although regional differences were found regarding breadth (versus specialization) and relevance (versus theory development). (JOW)

  1. 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…

  2. 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…

  3. Teaching Business Ethics in Hong Kong: Challenges and Response.

    ERIC Educational Resources Information Center

    McCann, Dennis P.; Lam, Joanna Kit Chun; Chiu, Randy K.

    2001-01-01

    Describes a program for teaching business ethics to undergraduate business students at the Hong Kong Baptist University. Provides an anecdotal account to illustrate that in non-Western cultural contexts, figurative rather than scientific language often captures the essence of qualitative phenomena. Underscores the importance of understanding and…

  4. 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…

  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. 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…

  7. 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…

  8. Managing Values: A Systematic Approach to Business Ethics.

    ERIC Educational Resources Information Center

    Kirrane, Diane E.

    1990-01-01

    Because of today's increasingly complex business environment, decision makers in business need to use a process that takes into account and balances various forces--economic goals, personal values, and explicit values of the corporation. A process model provides a systematic method for ethical decision making. (Author/JOW)

  9. Mathematics--Is It Any of Your Business?

    ERIC Educational Resources Information Center

    Mansfield, Ralph

    1975-01-01

    In this paper, the first section of a three-part article, the author discusses applications of mathematical theories in business situations. He explores the use of logic and networks in counting and accounting problems. (SD)

  10. The Role of Business Programs in Human Resource Development.

    ERIC Educational Resources Information Center

    Yaney, Joseph P.

    1981-01-01

    Explains the changes in graduate business education as they relate to human resource development (HRD) and suggests that the HRD specialist can achieve professional growth through accounting, finance, economics, marketing, statistics, management theory training, and practical internships. (MER)

  11. Re-Engineering the Business Curriculum: A Stakeholder Paradigm.

    ERIC Educational Resources Information Center

    Heinfeldt, Jeff; Wolf, Fran

    1998-01-01

    A stakeholder approach to curriculum development for business education applies perspectives of multiple constituencies to functional areas such as accounting, finance, marketing, and management. It can be applied to integrated or standalone courses and encourages team teaching and teamwork. (SK)

  12. Summaries Of Research Studies In Business Education-1968

    ERIC Educational Resources Information Center

    Nat Bus Educ Ass, 1969

    1969-01-01

    Abstracts of doctoral and masters' theses are presented in the following categories: accounting, administration, automation, bookkeeping, communications, distributive education, economics, general business, guidance, higher education, materials of instruction, methods of instruction, office education, philosophy, prognosis, secretarial training,…

  13. 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. PMID:23560925

  14. National Security Technology Incubator Business Plan

    SciTech Connect

    2007-12-31

    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 national 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.

  15. Hanford business structure for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    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 may 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.

  16. Business and Office Education--Instructional Materials.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center for Vocational and Technical Education.

    This compilation presents over 200 resumes of instructional materials in business and office education, which have appeared quarterly in "Abstracts of Instructional Materials in Vocational and Technical Education" (AIM), Fall 1967 through Fall 1971. Resumes cover a broad range of fields and occupations such as accounting, bookkeeping, business…

  17. Flipping the Business College on Its Side

    ERIC Educational Resources Information Center

    Brozik, Dallas; Cassidy, Chris

    2013-01-01

    Colleges of business are typically formed around functional divisions like accounting, finance, management, and marketing. This discipline-based structure serves to convey basic information to the students, but it is poorly suited to provide an educational experience that integrates the functional areas into a holistic framework. Efforts to refine…

  18. BUSINESS ADMINISTRATION, SECRETARIAL SCIENCE PROGRAM. SURVEY INFORMATION.

    ERIC Educational Resources Information Center

    Manitowoc Technical Inst., WI. School of Business.

    THE SECRETARIAL SCIENCE PROGRAM OF MANITOWOC TECHNICAL INSTITUTE IS DESCRIBED TO ASSIST AN EVALUATION TEAM IN THEIR STUDY OF THE BUSINESS ADMINISTRATION-ACCOUNTING MAJOR PROGRAM OF THE SCHOOL. THE OBJECTIVES OF THE 2-YEAR POST-HIGH SCHOOL PROGRAM ARE TO -- (1) PROVIDE INSTRUCTION IN THE SKILLS, KNOWLEDGE, AND UNDERSTANDINGS OF THE SECRETARIAL…

  19. Business Students Should Learn More about Science

    ERIC Educational Resources Information Center

    Laprise, Shari L.; Winrich, Charles; Sharpe, Norean Radke

    2008-01-01

    Educators have been giving much-needed attention recently to innovations in the standard M.B.A. and the undergraduate business curriculum. Most notable has been the integration of fundamental courses in the core curriculum--finance, marketing, accounting--to emphasize a more-realistic team approach to learning, and to reflect that managers do not…

  20. Business Management for Independent Schools. Fourth Edition.

    ERIC Educational Resources Information Center

    National Association of Independent Schools, Boston, MA.

    This fourth edition of a guide for independent school business managers has been produced in looseleaf format so that changes may be made promptly as decisions of regulatory bodies require modifications in current practice. Fourteen chapters are organized under three broad topic headings. Chapters in part 1, Accounting and Financial Reporting,…

  1. Civil Law Glossary.

    ERIC Educational Resources Information Center

    Update on Law-Related Education, 1997

    1997-01-01

    Presents a glossary of civil law terms originally compiled for journalists by the American Bar Association. Defines many essential civil law concepts and practices including compensatory damages, jurisdiction, motion to dismiss, discovery, and remedy. (MJP)

  2. Recent Trends in Higher Education: Accountability, Efficiency, Technology, and Governance.

    ERIC Educational Resources Information Center

    Lahey, John L.; Griffith, Janice C.

    2002-01-01

    Discusses the impact of trends in higher education regarding increasing demands for accountability, greater financial efficiency, increasing use of technology, and changes in organization and governance. Discusses the implications for law schools. (EV)

  3. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

    In "Holding Accountability to Account: How Scholarship and Experience in Other Fields Inform Exploration of Performance Incentives in Education"--a paper presented at the National Center on Performance Incentives research to policy conference in February--Richard Rothstein, a research associate at the Economic Policy Institute, argues educational…

  4. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  5. Two Open-Ended, Experiential Learning Cases in Accounting

    ERIC Educational Resources Information Center

    Fuglister, Jayne; Stegmoyer, Matthew; Castrigano, Renee

    2010-01-01

    The rapidly changing environment in international business provides an excellent opportunity for instructors to design timely, adaptable, experiential learning, and open-ended cases. This paper presents and discusses how to prepare and use two such cases in the areas of bank accounting and international accounting. The cases can be offered and…

  6. 26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Accumulated adjustments account (AAA). 1.1368-2 Section 1.1368-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2 Accumulated adjustments account (AAA)....

  7. 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,…

  8. 13 CFR 120.961 - Construction escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Construction escrow accounts. 120... Development Company Loan Program (504) Closings § 120.961 Construction escrow accounts. The CSA, title company, CDC attorney, or bank may hold Debenture proceeds in escrow to complete Project components such...

  9. 13 CFR 120.961 - Construction escrow accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Construction escrow accounts. 120... Development Company Loan Program (504) Closings § 120.961 Construction escrow accounts. The CSA, title company, CDC attorney, or bank may hold Debenture proceeds in escrow to complete Project components such...

  10. 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…

  11. 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…

  12. Business law. Fundamentals for the occupational health nurse.

    PubMed

    D'Arruda, Kimberley A

    2002-05-01

    1. A basic understanding of the judicial system will enable occupational health nurses to read court opinions and have a better understanding of whether or how they or their companies are affected by the decision. With this knowledge, occupational health nurses can help their organization avoid legal liability by ensuring that the company does not act contrary to the decisions of the controlling courts. 2. As they are often involved in the process of contracting for goods and services, occupational health nurses need to be aware of general contract terminology and negotiating techniques so they will be better able to protect their companies. In addition, occupational health nurses can also assist in the actual contract drafting process with knowledge of a few concepts, such as the description, caption, operative language of the agreement, and definitions, of a contract. 3. Occupational health nurses are often called upon to be expert witnesses and can play an integral part in the litigation process. Because of the importance of expert witnesses, occupational health nurses must have an understanding of how to effectively provide expert witness testimony. PMID:12033091

  13. School of Law

    ERIC Educational Resources Information Center

    Olsen, Ken

    2005-01-01

    This article explains how Street Law helps teachers to defuse tensions between students and police through a combination of education, empathy, and expertise. Street Law was born at Georgetown in 1972. Every year, it sends two dozen law students like Courtney Donovan into Washington, D.C., high schools to help teach the year long course. Street…

  14. Education on Environmental Law.

    ERIC Educational Resources Information Center

    Cano, Guillermo J.

    1981-01-01

    Argues that environmental law, as part of legal science, should be taught at universities; discusses the development of environmental law and its relationship to other sciences; and proposes a framework for studying environmental law as a university course for study. (DC)

  15. Henry's Law: A Retrospective

    ERIC Educational Resources Information Center

    Rosenberg, Robert M.; Peticolas, Warner L.

    2004-01-01

    A retrospective view of Henry's law and its applicability in any specific system at a finite concentration is tested. It can be concluded that Henry's law is only a limiting law and is adequate at low mole fractions but is useful for practical purposes where high precision is not required.

  16. Law of Empires.

    ERIC Educational Resources Information Center

    Martz, Carlton

    2001-01-01

    This issue of "Bill of Rights in Action" explores issues raised by empires and imperial law. The first article, "Clash of Empires: The Fight for North America," looks at the clash of empires and the fight for North America during the 18th century. The second article, "When Roman Law Ruled the Western World," examines Roman Law, which helped hold…

  17. The Constitutional Law Sessions

    ERIC Educational Resources Information Center

    White, Daniel O.

    1972-01-01

    Teachers, attorneys, and law educators met to evaluate 1971 workshops in law education and to plan improved learning experiences at future workshops. Coordination between substantive law sessions and teaching methodology sessions was cited as a major necessity. Teachers were encouraged to develop their own material. (JB)

  18. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... business of operating a golf academy. X Corporation uses the overall cash receipts and disbursements method of accounting for the tennis academy and an overall accrual method of accounting for the golf academy... will continue to operate its golf academy as a trade or business that is separate and distinct from...

  19. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... business of operating a golf academy. X Corporation uses the overall cash receipts and disbursements method of accounting for the tennis academy and an overall accrual method of accounting for the golf academy... will continue to operate its golf academy as a trade or business that is separate and distinct from...

  20. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... business of operating a golf academy. X Corporation uses the overall cash receipts and disbursements method of accounting for the tennis academy and an overall accrual method of accounting for the golf academy... will continue to operate its golf academy as a trade or business that is separate and distinct from...

  1. Canadian Business Schools: Going out of Business?

    ERIC Educational Resources Information Center

    Dobni, Dawn; Dobni, Brooke

    1996-01-01

    Using Porter's five-forces model (potential entrants, suppliers, buyers, rivalry, substitutes) to analyze competition in Canadian university business schools, the authors conclude that schools are becoming increasingly vulnerable to competitive pressures and that strategic reorientation is necessary. (SK)

  2. [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. PMID:23589048

  3. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of differing…

  4. Education and Training that Meets the Needs of Small Business: A Systematic Review of Research

    ERIC Educational Resources Information Center

    Dawe, Susan; Nguyen, Nhi

    2007-01-01

    Small businesses account for the great majority of businesses and half the private sector employment in Australia, but only one third provide structured training for their employees. This study, a systematic review of existing research, set out to find clear evidence of intervention strategies that meet small business needs in relation to the…

  5. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... composite account. For example, all the assets used in a business may be included in a single account. Group, classified, or composite accounts may be further broken down on the basis of location, dates of acquisition, cost, character, use, etc. (b) When group, classified, or composite accounts are used with...

  7. 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)

  8. 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…

  9. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income... by subtitle A of the Code, all provisions of law and of the regulations applicable to the...

  10. Patent Law for Computer Scientists

    NASA Astrophysics Data System (ADS)

    Closa, Daniel; Gardiner, Alex; Giemsa, Falk; Machek, Jörg

    More than five centuries ago the first patent statute was passed by the Venetian senate. It already had most of the features of modern patent law, recognizing the public interest in innovation and granting exclusive right in exchange for a full disclosure. Some 350 years later the industrial revolution led to globalisation. The wish to protect intellectual property on a more international level evolved and supranational treaties were negotiated. Patent laws are still different in many countries, however, and inventors are sometimes at a loss to understand which basic requirements should be satisfied if an invention is to be granted a patent. This is particularly true for inventions implemented on a computer. While roughly a third of all applications (and granted patents) relate, in one way or another, to a computer, applications where the innovation mainly resides in software or in a business method are treated differently by the major patent offices. The procedures at the USPTO, JPO and EPO and, in particular, the differences in the treatment of applications centring on software are briefly explained. In later sections of this book, a wealth of examples will be presented. The methodology behind the treatment of these examples is explained.

  11. Teaching Tax Law: Developing Analytical Skills.

    ERIC Educational Resources Information Center

    Oberst, Michael A.

    1996-01-01

    Teachers of tax law are encouraged to require students to actively examine and apply the tax code and regulations. The author's active teaching approach is described covering student accountability, use of textbooks that offer explanations, procedures used in classroom analysis, student questions, use of lengthy regulations, breadth of coverage,…

  12. Fan Affinity Laws from a Collision Model

    ERIC Educational Resources Information Center

    Bhattacharjee, Shayak

    2012-01-01

    The performance of a fan is usually estimated using hydrodynamical considerations. The calculations are long and involved and the results are expressed in terms of three affinity laws. In this paper we use kinetic theory to attack this problem. A hard sphere collision model is used, and subsequently a correction to account for the flow behaviour…

  13. The Fourth Law of Behavior Genetics

    PubMed Central

    Chabris, Christopher F.; Lee, James J.; Cesarini, David; Benjamin, Daniel J.; Laibson, David I.

    2015-01-01

    Behavior genetics is the study of the relationship between genetic variation and psychological traits. Turkheimer (2000) proposed “Three Laws of Behavior Genetics” based on empirical regularities observed in studies of twins and other kinships. On the basis of molecular studies that have measured DNA variation directly, we propose a Fourth Law of Behavior Genetics: “A typical human behavioral trait is associated with very many genetic variants, each of which accounts for a very small percentage of the behavioral variability.” This law explains several consistent patterns in the results of gene discovery studies, including the failure of candidate gene studies to robustly replicate, the need for genome-wide association studies (and why such studies have a much stronger replication record), and the crucial importance of extremely large samples in these endeavors. We review the evidence in favor of the Fourth Law and discuss its implications for the design and interpretation of gene-behavior research. PMID:26556960

  14. Why business models matter.

    PubMed

    Magretta, Joan

    2002-05-01

    "Business model" was one of the great buzz-words of the Internet boom. A company didn't need a strategy, a special competence, or even any customers--all it needed was a Web-based business model that promised wild profits in some distant, ill-defined future. Many people--investors, entrepreneurs, and executives alike--fell for the fantasy and got burned. And as the inevitable counterreaction played out, the concept of the business model fell out of fashion nearly as quickly as the .com appendage itself. That's a shame. As Joan Magretta explains, a good business model remains essential to every successful organization, whether it's a new venture or an established player. To help managers apply the concept successfully, she defines what a business model is and how it complements a smart competitive strategy. Business models are, at heart, stories that explain how enterprises work. Like a good story, a robust business model contains precisely delineated characters, plausible motivations, and a plot that turns on an insight about value. It answers certain questions: Who is the customer? How do we make money? What underlying economic logic explains how we can deliver value to customers at an appropriate cost? Every viable organization is built on a sound business model, but a business model isn't a strategy, even though many people use the terms interchangeably. Business models describe, as a system, how the pieces of a business fit together. But they don't factor in one critical dimension of performance: competition. That's the job of strategy. Illustrated with examples from companies like American Express, EuroDisney, WalMart, and Dell Computer, this article clarifies the concepts of business models and strategy, which are fundamental to every company's performance. PMID:12024761

  15. Correlation in business networks

    NASA Astrophysics Data System (ADS)

    Souma, Wataru; Aoyama, Hideaki; Fujiwara, Yoshi; Ikeda, Yuichi; Iyetomi, Hiroshi; Kaizoji, Taisei

    2006-10-01

    This paper considers business networks. Through empirical study, we show that business networks display characteristics of small-world networks and scale-free networks. In this paper, we characterize firms as sales and bankruptcy probabilities. A correlation between sales and a correlation between bankruptcy probabilities in business networks are also considered. The results reveal that the correlation between sales depends strongly on the type of network, whereas the correlation between bankruptcy probabilities does so only weakly.

  16. Business Plan in Brief : Draft.

    SciTech Connect

    United States. Bonneville Power Administration.

    1994-06-01

    Competition is revolutionizing the electricity industry, and utilities may never be the same. In the past two decades, government deregulation has transformed the airline, cable television, natural gas, and telecommunications industries. Now, with the passage of new laws which have spurred the growth of independent power and opened up transmission access, the electric utility industry has become the laboratory for change. Here in the Northwest, dramatic changes in the electric industry mean that the Bonneville Power Administration (BPA) is facing real competition. Our customers have more choices than they had in the past. BPA`s draft Business Plan is a direct response to this changing environment. The plan presents how we propose to adapt to the new competitive marketplace. This is a summary of the plan and some of the important issues it raises for regional discussion. The draft plan contains much more detail on all the topics mentioned here. Business Plan is BPA`s first attempt to integrate the long-term strategic plans of the various parts of the agency with a strategic financial plan. Change is evident throughout the plan--change in our operating environment, in our strategic direction, in our customer and constituent relationships, and in BPA itself as an organization.

  17. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  18. Water, law, science

    SciTech Connect

    Narasimhan, T.N.

    2007-10-17

    In a world with water resources severely impacted bytechnology, science must actively contribute to water law. To this end,this paper is an earth scientist s attempt to comprehend essentialelements of water law, and to examine their connections to science.Science and law share a common logical framework of starting with apriori prescribed tenets, and drawing consistent inferences. In science,observationally established physical laws constitute the tenets, while inlaw, they stem from social values. The foundations of modern water law inEurope and the New World were formulated nearly two thousand years ago byRoman jurists who were inspired by Greek philosophy of reason.Recognizing that vital natural elements such as water, air, and the seawere governed by immutable natural laws, they reasoned that theseelements belonged to all humans, and therefore cannot be owned as privateproperty. Legally, such public property was to be governed by jusgentium, the law of all people or the law of all nations. In contrast,jus civile or civil law governed private property. Remarkably, jusgentium continues to be relevant in our contemporary society in whichscience plays a pivotal role in exploiting vital resources common to all.This paper examines the historical roots of modern water law, followstheir evolution through the centuries, and examines how the spirit ofscience inherent in jus gentium is profoundly influencing evolving waterand environmental laws in Europe, the United States and elsewhere. In atechnological world, scientific knowledge has to lie at the core of waterlaw. Yet, science cannot formulate law. It is hoped that a philosophicalunderstanding of the relationships between science and law willcontribute to their constructively coming together in the service ofsociety.

  19. Business System Planning Project, Preliminary System Design

    SciTech Connect

    EVOSEVICH, S.

    2000-10-30

    CH2M HILL Hanford Group, Inc. (CHG) is currently performing many core business functions including, but not limited to, work control, planning, scheduling, cost estimating, procurement, training, and human resources. Other core business functions are managed by or dependent on Project Hanford Management Contractors including, but not limited to, payroll, benefits and pension administration, inventory control, accounts payable, and records management. In addition, CHG has business relationships with its parent company CH2M HILL, U.S. Department of Energy, Office of River Protection and other River Protection Project contractors, government agencies, and vendors. The Business Systems Planning (BSP) Project, under the sponsorship of the CH2M HILL Hanford Group, Inc. Chief Information Officer (CIO), have recommended information system solutions that will support CHG business areas. The Preliminary System Design was developed using the recommendations from the Alternatives Analysis, RPP-6499, Rev 0 and will become the design base for any follow-on implementation projects. The Preliminary System Design will present a high-level system design, providing a high-level overview of the Commercial-Off-The-Shelf (COTS) modules and identify internal and external relationships. This document will not define data structures, user interface components (screens, reports, menus, etc.), business rules or processes. These in-depth activities will be accomplished at implementation planning time.

  20. Analyzing the Various Approaches of Plain Language Laws. CDC Technical Report No. 29.

    ERIC Educational Resources Information Center

    Bowen, B. A.; And Others

    Noting that plain language laws--designed to put the consumer on a more equal footing with business and industry when signing business contracts--have become an important new kind of legislation, this paper traces the development of such legislation and the need to evaluate its effectiveness. The first section of the paper describes the federal…

  1. How to Examine Legal Bills: Assessing Law Firms' Invoices.

    ERIC Educational Resources Information Center

    Feigenbaum, Bennett

    1994-01-01

    Because law firms' legal bills frequently are complex, clients often have a difficult time examining them. Management accountants should read the retention letter between the law firm and the school district and assess the reasonableness of professional fees. Costs that require particular attention include travel time, photocopying, secretarial…

  2. 12 CFR 1026.28 - Effect on state laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Effect on state laws. 1026.28 Section 1026.28... § 1026.28 Effect on state laws. (a) Inconsistent disclosure requirements. (1) Except as provided in... account and imposes on the creditor an obligation to respond to such inquiry after the time allowed in...

  3. 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…

  4. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  5. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

    Accounting Office: The Langley Memorial Aeronautical Laboratory's accounting office, 1936, with photographs of the Wright brothers on the wall. Although the Lab was named after Samuel P. Langley, most of the NACA staff held the Wrights as their heroes.

  6. Semantic grasping escapes Weber's law.

    PubMed

    Löwenkamp, Christian; Gärtner, Wiebke; Haus, Isabel D; Franz, Volker H

    2015-04-01

    According to Weber's law, the just noticeable difference between stimuli increases proportionally with stimulus magnitude, suggesting that perception becomes more variable when a stimulus becomes larger. Surprisingly, this basic psychophysical principle appears to be violated in grasping because the variability of grasping movements does not increase with object size. This dissociation between perception and grasping has been interpreted either as evidence for different neuronal processing of real-time visual size information [Ganel, T., Chajut, E., Algom, D. (2008a). Current Biology, 18(14), R599-R601], or for the idea that grasping ignores stimulus size and is based on position information only [Smeets, J. B. J., and Brenner, E. (2008). Current Biology, 18(23), R1089-R1090]. Both accounts assume that it is the processing of visual information that leads to the absence of Weber's law in grasping. We show that even if neither visual nor any real-time sensory information about the stimulus is presented (but only abstract, semantic information about its size), grasping does not follow Weber's law. This indicates that other mechanisms must be responsible for the unexpected behavior of grasping. PMID:25731904

  7. Photocopying Chain Found in Violation of Copyright Law.

    ERIC Educational Resources Information Center

    Watkins, Beverly T.

    1991-01-01

    A federal court ruled that Kinko's Graphics Corporation, a national chain of photocopying stores, infringed on publishers' copyrights by reproducing excerpts from books and selling them in anthologies for college students. The firm was judged to be engaged in the publishing business and thus not covered under the law's provision of fair use for…

  8. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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 SEEKING DOE CONTRACTS AND ASSISTANCE Loan Administration § 800.306 Noninterference with other...

  9. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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 SEEKING DOE CONTRACTS AND ASSISTANCE Loan Administration § 800.306 Noninterference with other...

  10. 7 CFR 4290.500 - Lawful operations under the Act.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Lawful operations under the Act. 4290.500 Section 4290.500 Agriculture Regulations of the Department of Agriculture (Continued) RURAL BUSINESS... under the Act. You must engage only in the activities permitted by the Act and in no other activities....

  11. 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...

  12. Analyzing the Various Approaches of Plain Language Laws.

    ERIC Educational Resources Information Center

    Bowen, Betsy A., And Others

    1986-01-01

    Proposes a two-phase evaluation of the plain language laws that are designed to ensure that consumers can understand and use the personal business contracts they sign so that the best model for plain language legislation can be identified. (DF)

  13. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  14. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  15. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

    This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

  16. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  17. Zipf's law, power laws and maximum entropy

    NASA Astrophysics Data System (ADS)

    Visser, Matt

    2013-04-01

    Zipf's law, and power laws in general, have attracted and continue to attract considerable attention in a wide variety of disciplines—from astronomy to demographics to software structure to economics to linguistics to zoology, and even warfare. A recent model of random group formation (RGF) attempts a general explanation of such phenomena based on Jaynes' notion of maximum entropy applied to a particular choice of cost function. In the present paper I argue that the specific cost function used in the RGF model is in fact unnecessarily complicated, and that power laws can be obtained in a much simpler way by applying maximum entropy ideas directly to the Shannon entropy subject only to a single constraint: that the average of the logarithm of the observable quantity is specified.

  18. Gendered Discourse about Family Business

    ERIC Educational Resources Information Center

    Danes, Sharon M.; Haberman, Heather R.; McTavish, Donald

    2005-01-01

    Language patterns of family business owners were explored by identifying discourse styles and emphasized ideas in four presenting contexts: business, family, intersection of family and business, and business success. The content analysis supports the existence of a general discourse style within family businesses and of similarities and…

  19. Integrating Business and IT Education.

    ERIC Educational Resources Information Center

    Tanniru, Mohan

    The Applied Technology in Business program at Oakland University (Michigan) is a business minor that focuses on training business students in the proactive use of information technologies to solve business problems. The program is sponsored by corporations that provide real business problems for students to solve. Students learn problem solving,…

  20. 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 of law…

  1. 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…

  2. Treasury Dept. Suggests Plan to Limit Colleges' Tax Exemption for Business Activities.

    ERIC Educational Resources Information Center

    Jaschik, Scott

    1987-01-01

    Revisions of federal tax law governing the business operations of nonprofit institutions would no longer define a business activity as "related" to the organization's primary mission, and thus tax exempt, solely because it is operated for the convenience of members or students. (MSE)

  3. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Corporation or the National Credit Union Share Insurance Fund in accordance with applicable law (12 CFR part 330 or 12 CFR part 745); (C) The account is not attached to a line of credit or loan agreement under... PARTICIPATION IN THE AUTOMATED CLEARING HOUSE General § 210.5 Account requirements for Federal payments....

  4. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Corporation or the National Credit Union Share Insurance Fund in accordance with applicable law (12 CFR part 330 or 12 CFR part 745); (C) The account is not attached to a line of credit or loan agreement under... PARTICIPATION IN THE AUTOMATED CLEARING HOUSE General § 210.5 Account requirements for Federal payments....

  5. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Corporation or the National Credit Union Share Insurance Fund in accordance with applicable law (12 CFR part 330 or 12 CFR part 745); (C) The account is not attached to a line of credit or loan agreement under... PARTICIPATION IN THE AUTOMATED CLEARING HOUSE General § 210.5 Account requirements for Federal payments....

  6. 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…

  7. 46 CFR 391.4 - Establishment of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Establishment of accounts. 391.4 Section 391.4 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.4 Establishment of accounts. (a) In general. Section 607(e)(1) of the Act requires that...

  8. 46 CFR 391.4 - Establishment of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Establishment of accounts. 391.4 Section 391.4 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.4 Establishment of accounts. (a) In...

  9. 46 CFR 391.4 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Establishment of accounts. 391.4 Section 391.4 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.4 Establishment of accounts. (a) In...

  10. 46 CFR 391.4 - Establishment of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Establishment of accounts. 391.4 Section 391.4 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.4 Establishment of accounts. (a) In...

  11. 46 CFR 391.4 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Establishment of accounts. 391.4 Section 391.4 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.4 Establishment of accounts. (a) In...

  12. 31 CFR 515.557 - Accounts of Cuban partnerships.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Accounts of Cuban partnerships. 515..., Authorizations, and Statements of Licensing Policy § 515.557 Accounts of Cuban partnerships. Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of...

  13. 31 CFR 515.557 - Accounts of Cuban partnerships.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Accounts of Cuban partnerships. 515..., Authorizations, and Statements of Licensing Policy § 515.557 Accounts of Cuban partnerships. Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of...

  14. 12 CFR 226.6 - Account-opening disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... rates for multiple states in the account-opening table. (F) Creditors subject to 12 CFR 227.24 or... subject to 12 CFR 227.24 or similar law must disclose in the table any introductory rate that would apply... rates for multiple states in the account-opening table. (F) Creditors subject to 12 CFR 227.24...

  15. 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. PMID:10275567

  16. 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…

  17. Entrepreneurship: The Art of Keeping Businesses in Business.

    ERIC Educational Resources Information Center

    Glenn, Joanne Lozar

    2003-01-01

    Discusses the factors that affect the success of new businesses, what aspiring entrepreneurs must understand, the relationship between entrepreneurship and basic business, the effectiveness of experiential learning, and how to integrate entrepreneurship into business classes. (JOW)

  18. Business Economics Courses for Business Students: A Note.

    ERIC Educational Resources Information Center

    Douglas, Evan J.

    1979-01-01

    Suggests that business students should be offered business-related economics courses on subjects such as managerial economics and business conditions analysis. Philosophy and content of these courses are suggested. (DB)

  19. An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

    ERIC Educational Resources Information Center

    Taylor, Susan Lee; Finley, Jane B.

    2010-01-01

    The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

  20. 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.