Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most firms in the United States. The objective of this paper is to provide a cost-effective lobbying strategy for small and medium-size firms. It includes a brief discussion of the...

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...

In October 1995, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 123 entitled ÒAccounting for Stock-Based Compensation.Ó The FASB began looking at the issue in 1984, at the request of many, including the Securities Exchange Commission...

Today, communication skills are among the most popular content areas in employee training. This survey of training managers examined the status of communication training in businesses and identified the lessons and opportunities for business communication faculty. Results indicated that...

Well-documented corporate demands for crossfunctionally competent employees have instigated a wide variety of efforts by the educational community to integrate business curricula. Many colleges and universities struggle to functionally integrate business programs that historically have been...

Ohio UniversityÕs MBA program is designed according to the principals of problem-based learning. The curriculum has no courses. Rather, it is organized around problems like those the students will encounter after graduation. Pre- and post-program assessments are used to measure changes in...

Today, communication skills are among the most popular content areas in employee training. This survey of training managers examined the status of communication training in businesses and identified the lessons and opportunities for business communication faculty. Results indicated that...

Moving a business college to commit to a total quality service approach is much more difficult than the literature suggests. The commitment to customer satisfaction is the essential focus of total quality service. It is unlikely to occur in business colleges. While small incremental change is...

Statement of Financial Accounting Standard No. 130 (SFAS 130) was released in 1997 which required publicly traded companies to separately report comprehensive income in the Þnancial statements. SFAS 130 prescribed three alternative formats for the presentation without mandating any one speciÞc...

Abstract According to the Chronicle of Higher Education (2001), 15 percent of entering freshmen believe that there is a good chance they will change their college major and 8 percent are undecided. To gain insight into the criteria that students use to select a major, a model of the student...