Patent law is a topic that seems to frighten many managers, who seem to have largely abdicated the topic to engineers and attorneys. Presents an overview and analysis of patents to help educate managers on this topic. Discusses patent application, patent strategy, patents and the marketing mix,...

Looks in depth at the development of the marketing mix using the 4 Ps – product, price, promotion and place, to meet target needs. Also investigates courses offered and required in marketing, and discusses the most appropriate ones for the students involved.

This study investigates if females fashion leaders and fashion followers differ in their attitudes toward buying imported and domestic apparel products. A sample of 283 female consumers between 18 and 25 years of age completed a mailed questionnaire. Repeated measures analysis of variance and...

During the past decade a series of treaties, culminating in the General Agreement on Trade in Services (GATS), has been aimed at achieving progressive liberalization of world trade in services as well as goods. The accounting profession was first to finalize a framework of operations under the...

The American Institute of Certified Public Accountants (AICPA) has established 150 semester hours as the minimum education requirement to qualify to take the CPA examination. This educational requirement is generally believed to impose additional potential costs on students, academic accounting...

Evidence of audit committee activity in the formative years of the Baltimore & Ohio (B&O) Railroad indicates that control and reporting activity developed long before the existence of regulatory mandate or the external auditing function. This is the earliest example of such an organized and...

The US Auditing Standards Board Statement on Auditing Standards (SAS) No. 54 concerns Illegal Acts by Clients. SAS No. 54 is discussed and its requirements are summarised. Written comments on a draft of SAS No. 54 from the auditing community have been analysed. Issues that were highlighted...