The Unified Modeling Language (UML) has received significant attention as the tool of the future for modeling information systems. However, prior to the development of the UML, IS modeling was done with tools such as Data Flow Diagrams (DFDs) and Entity-Relationship Diagrams (ERDs). These tools...

Strategic alliances between academic and corporate partners can provide exceptional benefits and reveal new opportunities for shared value. Benefits and opportunities include alternative sources of funding to support academic programs, more effective and efficient matching of students with...

Failures may lead to ultimate success in both nature and business. Just as dynamic ecosystems depend on death to replace senescent organisms with vigorous growth, the termination of uneconomic activities is essential to wealth creation. This paper explores the benefits of failures, and uses...

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the...

The Charon Response looks at how business firms should deal with the human and emotional consequences of a major work force reduction. Such reductions are a regular feature of the corporate landscape and can be handled in a caring manner if management so chooses. Due to the intense emotions...

With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates,...

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...

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...