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

    ERIC Educational Resources Information Center

    Ewang, Fritz

    2008-01-01

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

  3. 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…

  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. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. Systems Accountability in Education for Business

    ERIC Educational Resources Information Center

    Griest, Dorothy Hebert

    1976-01-01

    Discusses the general findings of the Carnegie Commission Report on major educational issues of the last decade, and the HEW Report (by Paul Newman) on funding for postsecondary education as they apply to higher education for business. The concept of systems accountability, and suggested methods for dealing with it and the changing educational…

  12. 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.

  13. 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…

  14. 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.

  15. "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.

  16. 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…

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

    ERIC Educational Resources Information Center

    Workforce Economics, 1997

    1997-01-01

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

  18. 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.

  19. 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…

  20. 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…

  1. 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…

  2. 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…

  3. 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…

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

    PubMed Central

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

    2000-01-01

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

  5. 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…

  6. 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…

  7. 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.

  8. 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.

  9. 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…

  10. 26 CFR 44.4422-1 - Doing business in violation of Federal or State law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 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…

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 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…

  17. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620. 69.406 Section 69.406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  19. 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…

  20. 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…

  1. 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…

  2. 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…

  3. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing. PMID:20533676

  4. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

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

  5. 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:

  6. 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…

  7. 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…

  8. 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)

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

    PubMed

    Tomes, Jonathan P

    2013-01-01

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

  10. 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…

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

    ERIC Educational Resources Information Center

    de la Garza, Rodolfo; Moghadam, Sepehr Hejazi

    2008-01-01

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

  12. 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…

  13. 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…

  14. 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.

  15. 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

  16. 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…

  17. 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,…

  18. 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…

  19. 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…

  20. 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.

  1. 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

  2. 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…

  3. 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…

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

    PubMed

    Farkas, G M

    1989-12-01

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

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

    ERIC Educational Resources Information Center

    Peete, Gary R.

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

  6. 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…

  7. 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…

  8. 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…

  9. 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.…

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

    ERIC Educational Resources Information Center

    Mattox, Kari Ann

    2013-01-01

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

  11. 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)

  12. 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.

  13. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

    This monograph, prepared to assist Georgia elementary principals to better understand accountability and its implications for educational improvement, sets forth many of the theoretical and philosophical bases from which accountability is being considered. Leon M. Lessinger begins this 5-paper presentation by describing the need for accountability…

  14. 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.…

  15. 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…

  16. 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…

  17. 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)

  18. 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.…

  19. 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…

  20. 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…

  1. 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…

  2. The Introduction of Innovation in Teaching and Learning within Business, Management and Accounting: A Case Study.

    ERIC Educational Resources Information Center

    Hodgkinson, Myra

    1998-01-01

    A case study of a business school in which a working group addressed the need for innovation in teaching, learning, and assessment showed that success factors included the use of learning sets, module documentation, and support from most of the faculty. (SK)

  3. 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:

  4. 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. …

  5. 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…

  6. 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.

  7. 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.

  8. 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,…

  9. End-User Selection of Databases--Part II: Business/Law.

    ERIC Educational Resources Information Center

    Meyer, Daniel E.; Ruiz, Den

    1990-01-01

    This description of a study that monitored user selection of business and legal databases in EasyNet's multifile Scan option presents a ranked list of selected databases and discusses the effects of price, recommended database indicator, file record format, database name, and individual files on database selection. (Six references) (CLB)

  10. 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,…

  11. 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…

  12. 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…

  13. Successful Sino-Western Business Negotiation: Participants' Accounts of National and Professional Cultures.

    ERIC Educational Resources Information Center

    Sheer, Vivian C.; Chen, Ling

    2003-01-01

    Explores the role of national and professional cultures in Sino-Western negotiations. Considers the way participants accounted for their experiences in an effort to gain more insight into Sino-Western negotiations. Discusses three successful strategies for both Chinese and Western groups: Adequate preparation, image work, and good relationship.…

  14. 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…

  15. The business of human embryonic stem cell research and an international analysis of relevant laws.

    PubMed

    De Trizio, Ella; Brennan, Christopher S

    2004-01-01

    Few sciences have held out such therapeutic promise and correspondingly stirred so much controversy in countries throughout the world as the developing science surrounding human embryonic stem cells. Since the first reported development of several lines of human embryonic stem cells in 1988, many governments around the world have attempted to address the thorny ethical issues raised by human embryonic stem cell research by the passage of laws. In some cases these laws have directly regulated governmental funding of the science; in other cases they have created a legal environment that has either encouraged or discouraged both governmental and private funding of the science. This article first differentiates human embryonic stem cells from other types of stem cells and frames the ethical controversy surrounding human embryonic stem cell research, then surveys laws governing human embryonic stem cell research in various scientifically advanced countries located throughout the Pacific Rim, Europe and North America and explains the impact these laws have had on governmental and private funding of human embryonic stem cell research.

  16. 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…

  17. 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…

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

    PubMed

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

    2007-01-01

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

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

    ERIC Educational Resources Information Center

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

    2009-01-01

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

  20. 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...

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

    ERIC Educational Resources Information Center

    Howe, Richard D.; And Others

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

  2. 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.

  3. 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

  4. 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…

  5. 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…

  6. 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,…

  7. 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

  8. 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,…

  9. 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.

  10. 45 CFR 263.20 - What definitions apply to Individual Development Accounts (IDAs)?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... means any business that does not contravene State law or public policy. Qualified business... 45 Public Welfare 2 2012-10-01 2012-10-01 false What definitions apply to Individual Development Accounts (IDAs)? 263.20 Section 263.20 Public Welfare Regulations Relating to Public Welfare OFFICE...

  11. 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…

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

    ERIC Educational Resources Information Center

    McLendon, Michael K.; Hearn, James C.

    2010-01-01

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

  13. A Relationship between Lotka's Law, Bradford's Law, and Zipf's Law.

    ERIC Educational Resources Information Center

    Chen, Ye-Sho; Leimkuhler, Ferdinand F.

    1986-01-01

    A common functional relationship among Lotka's law, Bradford's law, and Zipf's law is derived. The proof takes explicit account of the sequences of observed values of the variables by means of an index. This approach results in a more realistic and precise formulation of each law. (Author/EM)

  14. 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:…

  15. The Status of Environmental Management in Business Education.

    ERIC Educational Resources Information Center

    Dorweiler, Vernon P.; Yakhou, Mehenna

    1995-01-01

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

  16. 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…

  17. 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…

  18. 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,…

  19. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  20. 13 CFR 120.176 - Compliance with other laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 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…

  2. Information Law and Copyright.

    ERIC Educational Resources Information Center

    Marx, Peter A.

    1986-01-01

    Because of information law's inability to keep up with rapid changes in information technology and impreciseness of the law, copyrighting of databases poses unique problems. Interpretation of fair use doctrine, privately owned computer "downloading," impact of federal electronic filing, and questions concerning information businesses need to be…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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)

  8. 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:

  9. 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)

  10. 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…

  11. 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...

  12. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  13. 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...

  14. 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...

  15. 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,…

  16. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  17. 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…

  18. 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.

  19. 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…

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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…

  6. 13 CFR 134.404 - Decision by Administrative Law Judge.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  7. The microphysics of accountability.

    PubMed

    Wieser, Bernhard

    2011-05-01

    How is it possible to deploy the law to create and perform accountability? To answer this question, I address the argumentative function of the law in order to legitimize genetic medicine. Using interview data, I will in particular elaborate on how medical experts strive to convince interviewing social scientists that their own professional action is above all ethical reproach. For this purpose, medical experts capitalize on the law in specific ways. It is the aim of this article to expound exactly how this happens during qualitative research interviews. The analysis of the interview data is informed by the works of Sheila Jasanoff and Michel Foucault. The former provides an instructive conceptual background for demonstrating how the law serves as an important element of accountability practices. The latter is known for his plea not to understand the law in repressive terms. Accordingly, the law does not prohibit specific medical practices, but in a specific sense it rather makes medical practice socially robust. Based on qualitative analysis of interview data, I conclude that referring to the law allows experts of genetic medicine to evade engaging with ethical and social aspects of their work. The law was rhetorically utilized to bring a discussion on such issues to a communicative closure. For that purpose, the existence of the law was presented as proof that undesirable practices would not be possible and consequently further discussions of the matter would be unnecessary. The law allows medical experts to transfer ethical problems to other places and actors and also to promote their professional interests.

  8. 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)

  9. 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

  10. 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.

  11. 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…

  12. Cross Academic Credit. Accounting. Final Report.

    ERIC Educational Resources Information Center

    Norwich Free Academy, CT.

    This prospectus for an accounting course is one of a series of business education position papers/curriculum guides developed for high schools in Connecticut to demonstrate that business courses can be used as part of an integrated academic and vocational curriculum. The guide is organized into the following six sections: (1) business department…

  13. 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.

  14. 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...

  15. 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...

  16. 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…

  17. Fishy Business.

    ERIC Educational Resources Information Center

    McNamee, Mike

    1988-01-01

    The IRS argues that income from alumni associations group life and medical insurance policies is business profit, not tax-exempt contributions to its member associations. The unrelated business income tax (UBIT) is described. (MLW)

  18. 45 CFR 164.410 - Notification by a business associate.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... business associate. A business associate shall be deemed to have knowledge of a breach if the breach is... accordance with the federal common law of agency). (b) Implementation specifications: Timeliness...

  19. 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

  20. 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…

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. 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.

  6. 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...

  7. 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...

  8. 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.

  9. 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

  10. Legal Issues in School Accountability Systems.

    ERIC Educational Resources Information Center

    Parkes, Jay; Stevens, Joseph J.

    2003-01-01

    Extrapolates from existing case law on educational testing to the likely ways in which school accountability systems may be challenged in the courts. Also offers a list of recommended actions for accountability system developers. (SLD)

  11. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  12. 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…

  13. 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…

  14. 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)

  15. 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

  16. 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)

  17. 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:

  18. Interpretation of the Omori law

    NASA Astrophysics Data System (ADS)

    Guglielmi, A. V.

    2016-09-01

    The known Omori law is presented in the form of differential equation that describes the evolution of the aftershock activity. This equation is derived hypothetically with taking into account deactivation of the faults in epicentral zone of the main shock. A generalization of the Omori law is proposed.

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

    PubMed

    Kelly, Annemarie

    2013-01-01

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

  20. 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…

  1. Medicine as a business.

    PubMed

    Matthews, Merrill

    2004-09-01

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

  2. Personal Law and Consumer Problems

    ERIC Educational Resources Information Center

    Graf, David

    1972-01-01

    There is little doubt at Minnetonka High School that the integrated personal law and consumer problems course is effective. The areas studied promote variety, concentration on vital matters, and student interest in the business department as a source of general education. (Author)

  3. 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)

  4. 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)…

  5. Business Writing.

    ERIC Educational Resources Information Center

    Burt, Lorna; Lewandowski, Carol

    This workbook, designed for workplace literacy courses, contains materials for a business writing course. The course presents the fundamentals of effective business letter writing, focusing on logical organization, word choice, style, tone, and clarity. The course uses students' own examples as well as practice exercises for reinforcement.…

  6. 77 FR 56571 - Unincorporated Business Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... Institutions, dated October 14, 2010, and published in the Federal Register at 75 FR 64728 on October 20, 2010... 12 CFR Parts 604, 611, 612, 619, 620, 621, 622, 623, and 630 RIN 3052-AC65 Unincorporated Business...) institutions' use of unincorporated business entities (UBEs) organized under State law for certain...

  7. 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…

  8. 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…

  9. 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…

  10. 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)

  11. 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.

  12. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Account error. 97.156 Section 97.156... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  13. 40 CFR 97.627 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false Account error. 97.627 Section 97.627... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  14. 40 CFR 97.427 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Account error. 97.427 Section 97.427... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  15. 40 CFR 97.427 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Account error. 97.427 Section 97.427... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  16. 40 CFR 97.727 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Account error. 97.727 Section 97.727... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  17. 40 CFR 60.4156 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 6 2010-07-01 2010-07-01 false Account error. 60.4156 Section 60.4156... Generating Units Hg Allowance Tracking System § 60.4156 Account error. The Administrator may, at his or her... account. Within 10 business days of making such correction, the Administrator will notify the...

  18. 40 CFR 97.427 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false Account error. 97.427 Section 97.427... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  19. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Account error. 97.156 Section 97.156... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  20. 40 CFR 97.156 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false Account error. 97.156 Section 97.156... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  1. 40 CFR 60.4156 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 6 2011-07-01 2011-07-01 false Account error. 60.4156 Section 60.4156... Generating Units Hg Allowance Tracking System § 60.4156 Account error. The Administrator may, at his or her... account. Within 10 business days of making such correction, the Administrator will notify the...

  2. 40 CFR 97.727 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false Account error. 97.727 Section 97.727... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  3. 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...

  4. 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...

  5. 40 CFR 97.56 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 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...

  6. 40 CFR 97.156 - 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. 97.156 Section 97.156... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  7. 40 CFR 97.56 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 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...

  8. 40 CFR 97.56 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 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 97.727 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Account error. 97.727 Section 97.727... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  10. 40 CFR 97.627 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Account error. 97.627 Section 97.627... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  11. 40 CFR 97.527 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false Account error. 97.527 Section 97.527... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Management System account. Within 10 business days of making...

  12. 40 CFR 97.156 - 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. 97.156 Section 97.156... Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within 10 business days of making...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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…

  18. 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

  19. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 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...

  2. 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.

  3. 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)

  4. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 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

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised...

  6. 13 CFR 113.535 - Effect of state or local law or other requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Effect of state or local law or other requirements. 113.535 Section 113.535 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... Prohibited § 113.535 Effect of state or local law or other requirements. (a) Prohibitory requirements....

  7. 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…

  8. 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…

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 40 CFR 97.527 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.527... any error in any Allowance Management System account. Within 10 business days of making...

  15. 40 CFR 97.527 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.527... any error in any Allowance Management System account. Within 10 business days of making...

  16. "State of Arizona Consolidated State Application Accountability Workbook" for State Grants under Title IX, Part C, Section 9302 of the Elementary and Secondary Education Act (Public Law 107-110). Revised May 1, 2009. Final Submission

    ERIC Educational Resources Information Center

    Arizona Department of Education, 2009

    2009-01-01

    This publication provides instructions for completing the State of Arizona's Consolidated State Application Accountability Workbook. The first part provides an overview of States' implementation of the critical elements required for approval of their State accountability systems. The second part presents the state's response and activities for…

  17. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Applicability and governing laws. 25.1 Section 25.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and...

  18. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Applicability and governing laws. 25.1 Section 25.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and...

  19. 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.

  20. 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

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 27 CFR 555.62 - State or other law.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true 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...

  6. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true 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...

  7. 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…

  8. 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,…

  9. 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…

  10. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

    The computerized Painless Accountability System is a performance objective system from which instructional programs are developed. Three main simplified behavioral response levels characterize this system: (1) cognitive, (2) psychomotor, and (3) affective domains. Each of these objectives are classified by one of 16 descriptors. The second major…

  11. 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…

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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)

  18. 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)

  19. 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…

  20. 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.

  1. Business Computers.

    ERIC Educational Resources Information Center

    Canipe, Stephen L.

    A brief definition of some fundamentals of microcomputers and of the ways they may be used in small businesses can help potential buyers make informed purchases. Hardware (the mechanical devices from which computers are made) described here are the video display, keyboard, central processing unit, "random access" and "read only" memories, cassette…

  2. 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…

  3. 76 FR 63542 - Small Business Jobs Act: Implementation of Conforming and Technical Amendments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... ADMINISTRATION 13 CFR Parts 108, 120, 123, and 125 RIN 3245-AG15 Small Business Jobs Act: Implementation of... the Small Business Jobs Act of 2010 to several SBA programs, including business lending, disaster... to SBA regulations resulting from the Small Business Jobs Act of 2010 (SBJA), Public Law...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 13 CFR 123.200 - Am I eligible to apply for a physical disaster business loan?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 77 FR 12913 - Federal Acquisition Regulation; Women-Owned Small Business (WOSB) Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-02

    ... larger, more successful businesses. Response: Under the Small Business Jobs Act of 2010, Public Law 111... Small Business (WOSB) Program AGENCIES: Department of Defense (DoD), General Services Administration... Regulation (FAR) to implement the Small Business Administration's regulations establishing the...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...) BUSINESS DEVELOPMENT/SMALL DISADVANTAGED BUSINESS STATUS DETERMINATIONS 8(a) Business Development..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may initiate... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false What are non-8(a)...

  9. 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)

  10. 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…

  11. 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,…

  12. 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)

  13. 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…

  14. 40 CFR 96.356 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Season Allowance Tracking System § 96.356 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the...

  15. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. [Epilepsy and Canon Law].

    PubMed

    Bonduelle, M

    1987-01-01

    The Canon Law (Codex Iuris Canonici), promulgated in 1917, was a classification of laws and jurisprudence which ruled the early Church, governed the ecclesiastical condition of Roman Church until its reorganisation in 1983. It forbade to be ordained or to exercise orders already received to "those who are or were epileptics either not quite in their right mind or possessed by the Evil One". All the context and in particular the paragraph which treated of bodily lacks, indicated that between these three conditions, there was juxtaposition and no confusion. The texts specified the foundations of these dispositions, not in a malefic view of epilepsy inherited from Morbus Sacer of Antiquity, but in decency and on account of risk incured by Eucharist in case of fit. Some derogations could attenuate the severity of these dispositions--as jurisprudence had taken progresses of Epileptology and therapeutics into consideration. In the new Code of Canon Law (1983) physical disabilities were removed from the text and also possessed evil and epilepsy, the only impediment being "insanity or other psychic defect" appreciation of which is done by experts. Concerning poorly controlled epilepsies, we believe that experts will be allowed to express their opinion and a new jurisprudence will make up for the silence of the law.

  18. 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.

  19. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments. PMID:17411807

  20. Business Jet

    NASA Technical Reports Server (NTRS)

    1991-01-01

    The Citation Jet, developed by Cessna Aircraft Company, Wichita, KS, is the first business jet to employ Langley Research Center's natural laminar flow (NLF) technology. NLF reduces drag and therefore saves fuel by using only the shape of the wing to keep the airflow smooth, or laminar. This reduces friction between the air and wing, and therefore, reduces drag. NASA's Central Industrial Applications Center, Rural Enterprises, Inc., Durant, OK, its Kansas affiliate, and Wichita State University assisted in the technology transfer.

  1. 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.

  2. 19 CFR 351.105 - Public, business proprietary, privileged, and classified information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... proprietary information was obtained; (10) The position of a domestic producer or workers regarding a petition... not properly designated as business proprietary; (4) Publicly available laws, regulations, decrees... consider information privileged if, based on principles of law concerning privileged information,...

  3. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... the special account is a house omnibus or customer omnibus account; or (2) The person (i.e... officer) also controls the trading of the special account. And, in addition: (i) The registration...

  4. 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.

  5. 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

  6. Daughters-in-Law and Stress in Two-Generation Farm Families.

    ERIC Educational Resources Information Center

    Marotz-Baden, Ramona; Mattheis, Claudia

    1994-01-01

    Tested proposition that high levels of stress in daughters-in-law in two-generation farm families are correlated with daughters-in-law's lack of integration into extended family and family business systems among 54 daughters-in-law. Quality of relationship with in-laws and perceived lack of decision-making responsibility were significantly…

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 7 CFR 1902.4 - Establishing MFH reserve accounts in a supervised bank account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... reserve accounts in a supervised bank account(s) which meets the following requirements: (1... authorized FmHA or its successor agency under Public Law 103-354 official. (2) Restrictions on collateral...) Restricted investments. Reserve funds must be placed in investments authorized in 7 CFR part 3560, subpart...

  14. 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...

  15. 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...

  16. 48 CFR 242.7000 - Contractor business system deficiencies.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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 2012-10-01 2012-10-01 false Contractor business system... BUSINESS SYSTEMS 242.7000 Contractor business system deficiencies. (a) Definitions. As used in this...

  17. 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...

  18. 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…

  19. 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.

  20. 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

  1. Global partnerships: a key challenge and opportunity for implementation of international health law.

    PubMed

    Pinet, Geneviève

    2003-01-01

    Forging global partnerships between governments, international organizations, NGOs, civil society and business constitutes a key component of the UN and WHO action agenda. Several of these innovative alliances have galvanized important health campaigns and scaled up the response to global health problems. Guiding principles for partnerships design and implementation have been elaborated in particular to ensure quality, accountability and transparency. Partnerships are not intended to substitute commitments made by governments but to complement them, increasing the quality of implementation of international agreements, mobilizing the capacity for action on the ground and forging capacity building efforts to support weaker partners. Partnerships have the potential for weaving together economic law and human rights law, democracy and pluralism. Building into partnerships democratic commitments and safeguards for public interests is essential in creating a true sense of shared global responsibility.

  2. 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…

  3. 13 CFR 102.29 - Requests for an accounting of record disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requests for an accounting of record disclosures. 102.29 Section 102.29 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... Act of 1974 § 102.29 Requests for an accounting of record disclosures. (a) How made and...

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. Leftover Business.

    ERIC Educational Resources Information Center

    Goldberg, Milton

    2003-01-01

    Executive Director of the National Commission on Excellence in Education responds to Koret Task Force's analysis of "A National at Risk." Concurs with task force's three areas of reform action: accountability, transparency, and choice. Points out two gaps in task-force report that were addressed by "Risk": Improvement of teachers and teaching and…

  9. On Developing Business Chinese.

    ERIC Educational Resources Information Center

    Hong, Wei

    1996-01-01

    Examines the significance of foreign languages for business, particularly Business Chinese, in the 1990s; its curriculum requirements; and the impact of business languages on international business. The article proposes a developmental plan for Business Chinese at the college level including goals, course materials, learning activities, and…

  10. 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.

  11. Joint ventures in health care: more than a sideline business.

    PubMed

    Kaufman, K; Hall, M; Higgins, D

    1986-05-01

    Many times, healthcare joint ventures are considered second class, sideline businesses, and consequently, are not viewed as complex business relationships. However, compared to other small enterprises, the joint venture presents a complex list of legal and practical issues that must be understood and resolved. Such issues as organizational form, antitrust, reimbursement, licensing, and securities laws must be considered to ensure a successful joint venture.

  12. Maturity Effects on Students' Perceptions of How Accounting Scandals Impact the Accounting Profession

    ERIC Educational Resources Information Center

    Theuri, Peter; Weickgenannt, Andrea

    2008-01-01

    This study examines the impact of recent ethical scandals on business students' perceptions of the accounting profession and related regulatory reforms, and whether such perceptions may be differentiated by maturity. Student maturity is distinguished by age, class standing, and number of accounting classes taken so far. The study results are based…

  13. 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…

  14. 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…

  15. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  16. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  17. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  18. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  19. 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,...

  20. 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,...

  1. 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,...

  2. 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,...

  3. 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,...

  4. 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…

  5. 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.

  6. 17 CFR 210.2-01 - Qualifications of accountants.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... registered and in good standing as such under the laws of the place of his residence or principal office. The... practice as such under the laws of the place of his residence or principal office. (b) The Commission will... between the accountant and the audit client; places the accountant in the position of auditing his or...

  7. 17 CFR 210.2-01 - Qualifications of accountants.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... registered and in good standing as such under the laws of the place of his residence or principal office. The... practice as such under the laws of the place of his residence or principal office. (b) The Commission will... between the accountant and the audit client; places the accountant in the position of auditing his or...

  8. 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.

  9. 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

  10. 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…

  11. 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…

  12. Culture and Accounting--Not So Strange Bedfellows.

    ERIC Educational Resources Information Center

    Scott, James Calvert

    1996-01-01

    Teachers of accounting should recognize the influence that culture has on accounting systems, standards, and preferences. As students develop insights into the relationship between culture and accounting, they will be better prepared to function in the culturally diverse world of international business. (Author/JOW)

  13. 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…

  14. 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…

  15. 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.…

  16. 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...

  17. 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…

  18. 26 CFR 1.594-1 - Mutual savings banks conducting life insurance business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Mutual savings banks conducting life insurance... savings banks conducting life insurance business. (a) Scope of application. Section 594 applies to the... insurance business, if: (1) The conduct of the life insurance business is authorized under State law,...

  19. 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.…

  20. 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...

  1. 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...

  2. 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...

  3. Empirical Laws and Theories of Information and Software Sciences.

    ERIC Educational Resources Information Center

    Zunde, Pranas

    1984-01-01

    Reviews what information and software sciences have thus far accomplished in search for empirical regularities and laws and examines what theories have been developed to explain and account for regularities and laws. Specific laws and theories of information highlighted are those of Zipf, Bradford, Lotka, Mandelbrot, and Simon. (Forty references)…

  4. 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…

  5. 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.

  6. 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)

  7. 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…

  8. 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…

  9. 40 CFR 97.356 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season Allowance Tracking... motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the CAIR authorized...

  10. 40 CFR 96.356 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX Ozone Season... on his or her own motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the...

  11. 40 CFR 97.356 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season Allowance Tracking... motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the CAIR authorized...

  12. 40 CFR 96.356 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX Ozone Season... on his or her own motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the...

  13. 40 CFR 97.356 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season Allowance Tracking... motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the CAIR authorized...

  14. 40 CFR 97.356 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season Allowance Tracking... motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the CAIR authorized...

  15. 40 CFR 96.356 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX Ozone Season... on his or her own motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the...

  16. 40 CFR 96.356 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX Ozone Season... on his or her own motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the...

  17. 40 CFR 97.356 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season Allowance Tracking... motion, correct any error in any CAIR NOX Ozone Season Allowance Tracking System account. Within 10 business days of making such correction, the Administrator will notify the CAIR authorized...

  18. 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…

  19. NASA Office of Small and Disadvantaged Business Utilization

    NASA Technical Reports Server (NTRS)

    2001-01-01

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

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  1. 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)

  2. 12 CFR 7.4009 - Applicability of state law to national bank operations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Federal law, including conducting any activity that is part of, or incidental to, the business of banking... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Applicability of state law to national bank... BANK ACTIVITIES AND OPERATIONS Preemption § 7.4009 Applicability of state law to national...

  3. 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…

  4. 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…

  5. 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

  6. Business Value Game

    NASA Astrophysics Data System (ADS)

    Marchenko, Artem; Duarte, Vasco

    Agile teams want to deliver maximum business value. That’s easy if the on-site Ccstomer assigns business value to each story. But how does the customer do that? How can you estimate business value? This workshop is run as a game, where teams have to make tough business decisions for their ”organizations”. Teams have to decide which orders to take and what to deliver first in order to earn more. The session gives the participants basic business value estimation techniques, but the main point is to make people live through the business situation and to help them feel the consequences of various choices.

  7. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  8. 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…

  9. 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)

  10. 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…

  11. 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.

  12. 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.

  13. Business-to-business: Buying Recycled.

    ERIC Educational Resources Information Center

    Millberg, Laura

    1994-01-01

    A survey of Minnesota businesses about their efforts to buy recycled content products. Results discuss reactive versus proactive policies, the corporate advantage of environmental protection, how efforts are hampered by confusion, suppliers as key informants, and businesses' need for information. (MDH)

  14. 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)

  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. 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.

  18. The Link: Business, Education.

    ERIC Educational Resources Information Center

    AGB Reports, 1984

    1984-01-01

    An excerpt from "Corporate and Campus Cooperation: An Action Agenda" (a report from the Business-Higher Education Forum) explains some methods for strengthening the link between the business and education communities. (Author/MLW)

  19. 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)

  20. 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…

  1. 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…

  2. 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…

  3. 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.

  4. 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)

  5. 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…

  6. 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…

  7. 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…

  8. The Business Education Curriculum

    ERIC Educational Resources Information Center

    Rader, Martha; Meggison, Peter

    2007-01-01

    The business education curriculum encompasses the educational experiences of business students at all levels. Business education curricula include a variety of programs, courses, units, course objectives, student competencies, assessments, and extracurricular activities that have evolved over the years. Curricula are driven by numerous internal…

  9. 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…

  10. Partnering with Business Coalitions

    ERIC Educational Resources Information Center

    Pawlowski, Brett

    2007-01-01

    Many career and technical education (CTE) programs rely heavily on support from the business community to serve their students. However, there is very little information available on building solid business-education partnerships. Most people in the business world will say that they care about education, but how can educators find the people…

  11. Maryland Handbook on the Accountability Assessment Program.

    ERIC Educational Resources Information Center

    Research Triangle Inst., Durham, NC. Center for Educational Research and Evaluation.

    Article 77, Section 28a, of the Annotated Code of the Laws of Maryland, commonly called the Maryland Educational Accountability Program (MAAP), was passed in 1972 by the Maryland General Assembly. This act should insure when properly implemented, that educational programs: (1) lead to the attainment of established educational objectives, (2)…

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 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,…

  17. 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…

  18. 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…

  19. 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…

  20. 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)

  1. 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,…

  2. 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)

  3. 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.

  4. Business travelers: vaccination considerations for this population.

    PubMed

    Chen, Lin H; Leder, Karin; Wilson, Mary E

    2013-04-01

    Illness in business travelers is associated with reduced productivity on the part of the employee as well as the employer. Immunizations offer a reliable method of preventing infectious diseases for international business travelers. The authors review the travel patterns of business travelers, available data on illnesses they encounter, their potential travel-associated risks for vaccine-preventable diseases and recommendations on immunizations for this population. Routine vaccines (e.g., measles, tetanus and influenza) should be reviewed to assure that they provide current coverage. The combined hepatitis A and hepatitis B vaccine with a rapid schedule offers options for those with time constraints. Other vaccine recommendations for business travelers need to focus on their destinations and activities and underlying health, taking into account the concept of cumulative risk for those with frequent travel, multiple trips or long stays. PMID:23560925

  5. 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.

  6. 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.

  7. 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…

  8. 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…

  9. Banking Services, Business Education: 7713.15.

    ERIC Educational Resources Information Center

    Griffee, Alice

    This course in banking intends to give students an insight into the personal and business services that banks provide. It includes instruction on savings and checking accounts, loans, trusts, and safety deposit facilities. Also included are the performance objectives, five pages of an outline on course content, suggested teaching and learning…

  10. 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,…

  11. 7 CFR 3550.202 - Past due accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... law. (a) Late fee. A late fee will be assessed if the full scheduled payment is not received by the... recapture. Acceleration under this section will take into account any subsidy recapture due under § 3550.162....

  12. 7 CFR 3550.202 - Past due accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... law. (a) Late fee. A late fee will be assessed if the full scheduled payment is not received by the... recapture. Acceleration under this section will take into account any subsidy recapture due under § 3550.162....

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

    ERIC Educational Resources Information Center

    Shafer, William E.; Kunkel, J. Gregory

    2001-01-01

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

  14. 7 CFR 1962.16 - Accounting by County Supervisor.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Accounting by County Supervisor. 1962.16 Section 1962... BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE... § 1962.16 Accounting by County Supervisor. The Agency will maintain a current record of each...

  15. 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…

  16. 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…

  17. 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,…

  18. 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)

  19. 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…

  20. [International malpractice law].

    PubMed

    Stellpflug, M H

    2001-10-01

    According to German Civil Law the liability of a physician in telemedicine can be based on the breach of contractual duties or tort. In telemedicine doctor and patient are separated by distance. In the case of cross border telemedicine Medical Malpractice Law becomes an international issue with many new questions arising. The rules and regulations of "private international law" determine which law has to be applied. The German private international law allows the patient to choose either the law of the state in which the doctor acts or that state in which the therapeutical damage is being suffered. Another important question arises in determining the jurisdiction (of a court). The European agreements give the patient the right to choose. A "choice of jurisdiction clause" or a "choice of law clause" can help to decide with binding force which law and what jurisdiction has to be applied. However, various regulations concerned with consumer protection restrict the permission of such agreements.

  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. [International malpractice law].

    PubMed

    Stellpflug, M H

    2001-10-01

    According to German Civil Law the liability of a physician in telemedicine can be based on the breach of contractual duties or tort. In telemedicine doctor and patient are separated by distance. In the case of cross border telemedicine Medical Malpractice Law becomes an international issue with many new questions arising. The rules and regulations of "private international law" determine which law has to be applied. The German private international law allows the patient to choose either the law of the state in which the doctor acts or that state in which the therapeutical damage is being suffered. Another important question arises in determining the jurisdiction (of a court). The European agreements give the patient the right to choose. A "choice of jurisdiction clause" or a "choice of law clause" can help to decide with binding force which law and what jurisdiction has to be applied. However, various regulations concerned with consumer protection restrict the permission of such agreements. PMID:11688223

  3. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... paragraph (c) of this clause to provide reasonable assurance that— (i) Applicable laws and regulations are... accurate and timely financial data for reporting in compliance with applicable laws, regulations, and... control environment, accounting framework, and organizational structure; (2) Proper segregation of...

  4. Communication, Law, and Justice.

    ERIC Educational Resources Information Center

    Anapol, Malthon M.

    The author takes the position that communication is an essential, but often overlooked component of law and justice; furthermore, some of the current problems in the area of law and justice are basically communication problems. The author traces the early development of communication and law as closely related disciplines, with emphasis on the…

  5. The Laws Are Yours.

    ERIC Educational Resources Information Center

    Lawyers' Wives of Wisconsin, Racine.

    The pamphlet briefly describes various facets of the law and legal system in Wisconsin, and defines many legal terms. The objective is to further public understanding of the law and of the legal profession, particularly in Wisconsin. No attempt is made to answer specific legal questions. Sections cover civil and criminal law; the federal court…

  6. 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.

  7. On Teaching Natural Law.

    ERIC Educational Resources Information Center

    Forte, David F.

    1978-01-01

    A brief look at Columbia, Harvard, and Notre Dame law schools shows that the American tradition in teaching natural law has not been strong. The value of teaching natural law is discussed, a separate course or seminar is seen as the most effective option, and a selection of available sources for such a course is appended. (JMD)

  8. Preventive School Law.

    ERIC Educational Resources Information Center

    Bednar, William C., Jr.

    The purpose of this chapter is to suggest outlines of a preventive law practice, raise issues, and provoke further thought and discussion concerning the application of preventive law principles and techniques to the management and operation of educational systems. The theory of preventive law and some of its premises are examined in order to…

  9. Campus Common Law

    ERIC Educational Resources Information Center

    Bakken, Gordon Morris

    1976-01-01

    Discusses the legal principle of common law as it applies to the personnel policies of colleges and universities in an attempt to define the parameters of campus common law and to clarify its relationship to written university policies and relevant state laws. (JG)

  10. Zipf's law in multifragmentation

    SciTech Connect

    Campi, X.; Krivine, H.

    2005-11-01

    We discuss the meaning of Zipf's law in nuclear multifragmentation. We remark that Zipf's law is a consequence of a power-law fragment size distribution with exponent {tau}{approx_equal}2. We also recall why the presence of such a distribution is not a reliable signal of a liquid-gas phase transition.

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

    PubMed

    Ottomann, C; Frenzel, R; Muehlberger, T

    2013-04-01

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

  12. Comparing Identity Management Frameworks in a Business Context

    NASA Astrophysics Data System (ADS)

    Hoepman, Jaap-Henk; Joosten, Rieks; Siljee, Johanneke

    Several frameworks for identity management exist, each of them with its own distinguishing features. These frameworks are complex however, and their features not easily understood. This makes it hard for businesses to understand the intricacies, and difficult to select and deploy one. This paper develops business selection criteria and applies them to four popular identity management frameworks. The resulting score card (1) helps businesses to select and deploy an identity management system, and (2) provides valuable feedback to developers of identity management systems on the criteria that they should take into account when designing and implementing an identity management system that is useful for specific businesses.

  13. Water, law, science

    NASA Astrophysics Data System (ADS)

    Narasimhan, T. N.

    2008-01-01

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

  14. 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…

  15. 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…

  16. 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…

  17. Approximation of Laws

    NASA Astrophysics Data System (ADS)

    Niiniluoto, Ilkka

    2014-03-01

    Approximation of laws is an important theme in the philosophy of science. If we can make sense of the idea that two scientific laws are "close" to each other, then we can also analyze such methodological notions as approximate explanation of laws, approximate reduction of theories, approximate empirical success of theories, and approximate truth of laws. Proposals for measuring the distance between quantitative scientific laws were given in Niiniluoto (1982, 1987). In this paper, these definitions are reconsidered as a response to the interesting critical remarks by Liu (1999).

  18. 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,…

  19. 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…

  20. NCLB Law Bestows Bounty on Test Industry

    ERIC Educational Resources Information Center

    Olson, Lynn

    2004-01-01

    The No Child Left Behind Act has spawned new opportunities--and challenges--for an increasingly diverse testing industry. With all of the federal law's testing requirements, the Government Accountability Office estimates that states will have to spend between $1.9 billion and $5.3 billion in the next six years, depending on the types of tests…

  1. 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.

  2. 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.

  3. 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.

  4. Business associates: a HIPAA compliance challenge.

    PubMed

    Gradle, Brian D

    2002-02-01

    The final rule implementing the privacy standards mandated by the Health Insurance Portability and Accountability Act (HIPAA) of 1996 imposes substantial requirements on covered entities with respect to their business associates--those parties providing certain services to, or on behalf of, the covered entities. A covered entity must develop a contract with each of its business associates that sets forth the conditions under which the business associate may use or disclose the protected health information it receives from the covered entity. The contract also must delineate the covered entity's obligations with respect to the business associate, which include ensuring individuals' access to their protected health information and taking certain steps to respond to a breach of the privacy standards by the business associate. The business associate requirements do not apply to the covered entity's workforce, disclosures to providers for treatment purposes, certain financial transactions, certain jointly administered government programs, and, provided that certain other restrictions are met, disclosures made by group health plans to plan sponsors.

  5. Modeling approach for business process reengineering

    NASA Astrophysics Data System (ADS)

    Tseng, Mitchell M.; Chen, Yuliu

    1995-08-01

    The purpose of this paper is to introduce a modeling approach to define, simulate, animate, and control business processes. The intent is to introduce the undergoing methodology to build tools for designing and managing business processes. Similar to computer aided design (CAD) for mechanical parts, CAD tools are needed for designing business processes. It emphasizes the dynamic behavior of business process. The proposed modeling technique consists of a definition of each individual activity, the network of activities, a control mechanism that describes coordination of these activities, and events that will flow through these activities. Based on the formalism introduced in this modeling technique, users will be able to define business process with minimum ambiguity, take snap shots of particular events in the process, describe the accountability of participants, and view a replay of event streams in the process flow. This modeling approach, mapped on top of a commercial software, has been tested by using examples from real life business process. The examples and testing helped us to identify some of the strengths and weaknesses of this proposed approach.

  6. Negotiations and Accountability

    ERIC Educational Resources Information Center

    Hough, Charles R.

    1971-01-01

    School boards by state statutes are alone accountable for the education of their communities' youth. What's needed, the writer contends, is a rectification of the statutes so that all parties to negotiations are accountable. (Editor)

  7. 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.

  8. 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

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

    PubMed

    Wing, D M

    1998-01-01

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

  10. 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)

  11. [Sources of law].

    PubMed

    Gutierrez Luna, M

    2004-12-01

    In it first article, the Civil Code establishes that the sources of Spanish law are law, custom, and the general principles of law as well as the circumstances in which each one of them is applied. The Spanish Constitution (SC) is the Law of Laws. It gathers the fundamental rights of the person who should respect the guidelines of the lower ranking. The Law is the guideline having the maximum category below the SC, its elaboration corresponds to the General Courts although the executive power may legislate in certain circumstances (by delegation of the legislative power or by emergency). Executive power elaborates Regulations that are technical developments of the laws. The regulations of the Regional Communities have the rank of law in their geographic setting and for the material in which it has competence. The validly agreed upon international treaties form a part of the Spanish set of rules after being published in the Official State Bulletin. The Spanish legal system is hierarchical, the rules coming from community law are within the peak of the pyramidal structure, with preference on the constitution, followed by laws and rules.

  12. 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.

  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. 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,…

  15. 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…

  16. 48 CFR 31.205-52 - Asset valuations resulting from business combinations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... capital assets, when the purchase method of accounting for a business combination is used, whether or not... based on the capitalized asset values measured and assigned in accordance with 48 CFR 9904.404-50(d), if... method of accounting for a business combination is used, allowable amortization and cost of money...

  17. 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…

  18. When Can a Grievance Arbitrator Apply Outside Law?

    ERIC Educational Resources Information Center

    Fleischli, George R.

    1989-01-01

    Discusses the issue of whether arbitrators possess the authority to take into account law outside the contract when not directed by the parties to do so, or whether arbitrators are confined to construing the contract. Favors the use of external law under certain circumstances. (MLF)

  19. 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…

  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. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ...'') to oversee the audits of companies that are subject to the securities laws, and related matters, in... discussions of PCAOB budget matters. \\3\\ 17 CFR 202.190. In accordance with the budget rule, in March 2011 the... accounting support fee. Due to the time needed to resolve this matter, consideration of the budget...

  2. 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…

  3. Form over Substance: Learning Objectives in the Business Core

    ERIC Educational Resources Information Center

    Stokes, Leonard; Rosetti, Joseph L.; King, Michelle

    2010-01-01

    While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective. A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set…

  4. 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…

  5. 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...

  6. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 4 2012-01-01 2012-01-01 false Noninterference with other laws. 800.306 Section 800.306 Energy DEPARTMENT OF ENERGY LOANS FOR BID OR PROPOSAL PREPARATION BY MINORITY BUSINESS ENTERPRISES SEEKING DOE CONTRACTS AND ASSISTANCE Loan Administration § 800.306 Noninterference with other...

  7. 10 CFR 800.306 - Noninterference with other laws.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Noninterference with other laws. 800.306 Section 800.306 Energy DEPARTMENT OF ENERGY LOANS FOR BID OR PROPOSAL PREPARATION BY MINORITY BUSINESS ENTERPRISES SEEKING DOE CONTRACTS AND ASSISTANCE Loan Administration § 800.306 Noninterference with other...

  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. 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)

  10. On Hack's Law

    NASA Astrophysics Data System (ADS)

    Rigon, Riccardo; Rodriguez-Iturbe, Ignacio; Maritan, Amos; Giacometti, Achille; Tarboton, David G.; Rinaldo, Andrea

    1996-11-01

    Hack's law is reviewed, emphasizing its implications for the elongation of river basins as well as its connections with their fractal characteristics. The relation between Hack's law and the internal structure of river basins is investigated experimentally through digital elevation models. It is found that Hack's exponent, elongation, and some relevant fractal characters are closely related. The self-affine character of basin boundaries is shown to be connected to the power law decay of the probability of total contributing areas at any link and to Hack's law. An explanation for Hack's law is derived from scaling arguments. From the results we suggest that a statistical framework referring to the scaling invariance of the entire basin structure should be used in the interpretation of Hack's law.

  11. 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…

  12. Speechwriting: The Business Perspective.

    ERIC Educational Resources Information Center

    Kessler, Martha Stout

    Several factors have contributed to the increased demand for corporate speechwriters, including the consumer and environmental movements, the economy, foreign competition, and a negative public attitude toward business. Corporate speeches serve a variety of purposes: promoting a corporation within a business community, providing information on…

  13. Teaching Business Italian.

    ERIC Educational Resources Information Center

    Trivelli, Remo J.

    The University of Rhode Island's business Italian course is an advanced language course whose focus is the Italian business world and its reflection of values, customs, and traditions. The course begins with presentations on salient features of contemporary Italian, such as syntactical simplification and nominalization, and how the social,…

  14. Is Small Business Doomed?

    ERIC Educational Resources Information Center

    Business Education Forum, 1979

    1979-01-01

    Provides a sampling of viewpoints from businessmen, economists, futurists, and government experts on the future of small business presented at hearings before the Subcommittee on Antitrust, Consumers, and Employment, Committee on Small Business, House of Representatives. Problems of taxes, the economy, and government regulations are discussed from…

  15. Business and Older Workers.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This study updates a 1985 study which examined the perceptions, policies, and practices of American business regarding older workers, and placed them in the context of larger economic, demographic, and social trends shaping the business climate. The new survey was conducted in July 1989 among a random sample of 400 companies, with 100 each in 4…

  16. Agriculture Business and Management.

    ERIC Educational Resources Information Center

    Seperich, George; And Others

    This curriculum guide is intended for vocational agriculture teachers who deliver agricultural business and management programs at the secondary or postsecondary level. It is based on the Arizona validated occupational competencies and tasks for management and supervisory positions in agricultural business. The competency/skill and task list…

  17. Business Education Resources.

    ERIC Educational Resources Information Center

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

    This guide contains instructional materials to aid business education teachers in teaching business skills in Alaska secondary schools. The materials include five units covering the following topics: human relations as a separate unit and as integrated into other daily activities such as planning and organizing work activities and grooming,…

  18. Mind Your Own Business

    ERIC Educational Resources Information Center

    Nixon, Judith M.; Kirkwood, Hal P., Jr.

    2004-01-01

    Like any well-run company deciding on what products and services to offer, a good library should pay attention to customer demand when it is building its business reference collection. What kind of information do business patrons want? Most are looking for company and industry details: a corporate address or name of an officer, financial data for…

  19. Risk Is Their Business.

    ERIC Educational Resources Information Center

    Baldwin, Fred D.

    1996-01-01

    The Northwest Pennsylvania Regional Planning and Development Commission, a local development district based in Venango County, focuses on nourishing small business development and entrepreneurship in business incubators owned by local governments. One of the region's resources is the nation's first "teaching factory," which provides job training…

  20. Teaching Business Online

    ERIC Educational Resources Information Center

    MacKillop, Robyn

    2010-01-01

    Business is integral to the functioning of the national economy, politics, education and everyday living. It is without question that business education is a vital part of the high school experience, and should be seen as required courses rather than electives. Preparing high school students for real life beyond high school happens in the business…

  1. The Business Letter.

    ERIC Educational Resources Information Center

    Nederland Independent School District, TX.

    GRADES OR AGES: Grades 9-12. SUBJECT MATTER: Business. ORGANIZATION AND PHYSICAL APPEARANCE: This guide, designed for direct student use, indicates the parts of a business letter, a placement guide, and steps for typing letters. Worksheets and illustrations indicate forms of block and indented styles; open, closed, and mixed punctuation; the…

  2. IBM Small Business Survey.

    ERIC Educational Resources Information Center

    International Business Machines Corp., Armonk, NY.

    A telephone survey conducted March 15-22, 1991, examined how small businesses are currently performing. Interviewees were 400 small business owners randomly selected from a Dun and Bradstreet list of companies with 50 or fewer employees. Major findings were as follows: (1) owners were survivors, highly confident in their own abilities, and…

  3. Building Tomorrow's Business Today

    ERIC Educational Resources Information Center

    Ryan, Jim

    2010-01-01

    Modern automobile maintenance, like most skilled-trades jobs, is more than simple nuts and bolts. Today, skilled-trades jobs might mean hydraulics, computerized monitoring equipment, electronic blueprints, even lasers. As chief executive officer of Grainger, a business-to-business maintenance, repair, and operating supplies company that…

  4. Updating Business Education Programs.

    ERIC Educational Resources Information Center

    Curriculum Report from the Curriculum Service Center, 1975

    1975-01-01

    To gather information on how the business education curriculum in secondary schools is being affected by changing trends, questionnaires were sent to State and local business education supervisors. Some aspects of instructional innovations are discussed based on the responses gained from the national survey, particularly the responses of 78 local…

  5. The Business of Life.

    ERIC Educational Resources Information Center

    Dunski, Jonathan F.

    1997-01-01

    Describes a learning game called The Business of Life that demonstrates the cellular processes of photosynthesis and respiration as business transactions. Incorporates the ideas that energy flows through ecosystems as well as through cells of individual organisms. Demonstrates the interdependence of living things and that processes at the cellular…

  6. Business Communication in BELF

    ERIC Educational Resources Information Center

    Kankaanranta, Anne; Louhiala-Salminen, Leena

    2007-01-01

    The authors' business communication perspective is not in fact that of ESL but rather English as a foreign language (EFL) or, even more so, English as a lingua franca (ELF). To be more specific, they would like to add one more acronym to the list: They teach BELF, by which they refer to ELF for business communication purposes. The authors work as…

  7. None of Your Business?

    ERIC Educational Resources Information Center

    Dozier, Jana

    1989-01-01

    Local business owners in college towns say they can't compete when an institution sells computers, pizza, or books. With unrelated-business income tax legislation a threat, institutions are addressing these concerns by cooperating with retailers. (Author/MSE)

  8. Selective Lessons from Business

    ERIC Educational Resources Information Center

    Schlechty, Phillip C.

    2008-01-01

    Over the years, the author has participated in many gatherings where business leaders have been invited to provide educational leaders with advice regarding the way they should lead their schools. Some of these events proved satisfying, but others proved disastrous. In this article, the author argues that it is a mistake to invite business leaders…

  9. Exploratory Business Curriculum Guide.

    ERIC Educational Resources Information Center

    Arkansas Univ., Fayetteville. Dept. of Vocational Education.

    This curriculum guide is designed for Arkansas ninth-grade students to explore business careers through the use of competency-based instructional materials. Exploratory business teachers are asked to incorporate the twenty-three units of study into a sequence best suited to their teaching style. Units include such topics as "Social Security,""What…

  10. Veterans in Small Business.

    ERIC Educational Resources Information Center

    American Association of Community and Junior Colleges, Washington, DC. National Small Business Training Network.

    These materials provide information on conducting small business training seminars for veterans. First, a discussion is presented of the development of the guide based on 1983 field testing of the seminar and evaluations conducted by Small Business Administration (SBA) officials, the seminar contracts, and trainers. The next sections deal with the…

  11. Personal Achievement Reading: Business.

    ERIC Educational Resources Information Center

    Swinton, Janet R.

    Exercises are provided in this set of four workbooks designed to aid students in business programs in building vocabulary and reading skills. Each workbook borrows from business terminology to provide explanations and exercises for a sequential series of instructional objectives. One workbook concentrates on developing the ability to determine…

  12. The Small Business Tradition.

    ERIC Educational Resources Information Center

    Dicke, Thomas S.

    1996-01-01

    Recognizes and discusses the special place that small business occupies, not only in American history, but also in American thought and culture. Examines the various conflicts between big and small business. Notes that the division of territory, products, and services between the two is largely defined by economies of scale. (MJP)

  13. 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…

  14. 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…

  15. 48 CFR 52.225-20 - Prohibition on Conducting Restricted Business Operations in Sudan-Certification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Prohibition on Conducting.... Restricted business operations means business operations in Sudan that include power production activities... the Department of the Treasury, or are expressly exempted under Federal law from the requirement to...

  16. 48 CFR 52.225-20 - Prohibition on Conducting Restricted Business Operations in Sudan-Certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Prohibition on Conducting.... Restricted business operations means business operations in Sudan that include power production activities... the Department of the Treasury, or are expressly exempted under Federal law from the requirement to...

  17. 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)

  18. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

    When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders. PMID:23074869

  19. 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.

  20. Law and medical ethics.

    PubMed Central

    Frenkel, D A

    1979-01-01

    Summarising the interrelationship between law and medical ethics, I would say that in cases which do not touch the patient's body or integrity, such as professional secrecy, statutory law may take precedence over rules of medical ethics. But in cases where the human subject becomes a victim because of domestic statutory laws which are in contradiction with medical ethics, the medical practitioners should insist on adhering to their professional standards in such a way that the legislators will have to adapt their legislations to the laws of humanity and public conscience. Legislators, as well as medical practitioners, should not forget that the term 'being' is preceded and qualified by 'human'. PMID:469871