Encyclopedia of Business & Finance, Second Edition (2 Volume Set)

Contents......Page 6
WHAT IS ACCOUNTING?......Page 23
THE STEPS OF THE CYCLE......Page 27
COMPUTERIZED ACCOUNTING SYSTEM......Page 28
THE EMERGENCE OF ACCOUNTING......Page 29
EXTERNAL AND INTERNAL REGULATION......Page 30
THE TWENTY-FIRST CENTURY......Page 31
MANAGEMENT INFORMATION SYSTEMS......Page 32
DEVELOPMENT OF AN AIS......Page 33
ASSURANCE, AUDIT, AND ATTESTATION......Page 34
ACTIVITY AND ACTIVITY ANALYSIS......Page 35
ACTIVITY-BASED COSTING......Page 36
FORMS OF ADVERTISING......Page 37
ADVERTISING OBJECTIVES......Page 39
SELECTING THE RIGHT ADVERTISING APPROACH......Page 40
SUMMARY......Page 41
EVOLUTION OF THE ADVERTISING AGENCY FROM 1920 TO THE EARLY 1950S......Page 42
EVOLUTION OF THE ADVERTISING AGENCY FROM THE 1950S TO THE EARLY 1990S......Page 43
SOME PROBLEMS IDENTIFIED......Page 45
MEMBERSHIP......Page 46
PRIMARY ACTIVITIES......Page 47
AMERICAN MARKETING ASSOCIATION......Page 48
AMERICANS WITH DISABILITIES ACT OF 1990......Page 49
ANALYTICAL PROCEDURES......Page 51
ANTITRUST LEGISLATION......Page 53
PIONEERS OF AI......Page 55
AN EVOLUTION OF APPLICATIONS......Page 56
SUMMARY......Page 57
THE EVOLUTION OF CPA SERVICES......Page 58
TYPES OF ASSURANCE SERVICES......Page 60
AUDIT COMMITTEES......Page 61
ORGANIZATION AND STRUCTURE OF AUDIT COMMITTEES......Page 62
SUMMARY......Page 63
TYPES OF AUDITORS......Page 64
SARBANES-OXLEY ACT OF 2002......Page 65
GENERALLY ACCEPTED AUDITING STANDARDS......Page 66
AUTHORITY......Page 67
BALANCE OF TRADE......Page 69
ABSOLUTE ADVANTAGES......Page 70
BANKRUPTCY......Page 71
CHAPTER 7 LIQUIDATION PROVISIONS......Page 72
CHAPTER 13 CONSUMER DEBT ADJUSTMENT......Page 74
BEHAVIORAL SCIENCE MOVEMENT......Page 75
BONDS......Page 76
CORPORATE BONDS......Page 77
MUNICIPAL BONDS......Page 78
BRANDING......Page 79
COMPONENTS OF THE MASTER BUDGET......Page 80
MONITORING THE BUDGET......Page 81
BUREAU OF LABOR STATISTICS......Page 82
BUSINESS CYCLE......Page 83
DATING OF BUSINESS CYCLES......Page 85
THEORIES OF THE BUSINESS CYCLE......Page 86
BUSINESS MARKETING......Page 88
THE BUYING CENTER......Page 89
BUSINESS PROFESSIONALS OF AMERICA......Page 90
RATE OF RETURN......Page 93
MAKING CAPITAL INVESTMENTS......Page 94
CAPITAL INVESTMENT IN OTHER COMPANIES......Page 95
THE CAPITAL MARKET IN THE UNITED STATES......Page 96
INITIAL PUBLIC OFFERINGS AND ROLE OF VENTURE CAPITAL......Page 97
ROLE OF THE FEDERAL RESERVE SYSTEM......Page 98
CAPITALISM......Page 99
CHOOSING A CAREER......Page 100
SEARCH STRATEGIES......Page 101
CAREERS FOR CERTIFIED ACCOUNTANTS......Page 102
CHANGING REQUIREMENTS FOR ACCOUNTANTS AND AUDITORS......Page 103
CAREERS IN ACCOUNTING THAT DO NOT REQUIRE A COLLEGE DEGREE......Page 104
CAREERS IN ADVERTISING......Page 105
TYPES OF ECONOMISTS......Page 106
DESIRABLE PERSONAL QUALITIES......Page 107
EARNINGS AND PROSPECTIVE JOB OUTLOOK......Page 108
BANKING CAREERS......Page 109
INSURANCE INDUSTRY CAREERS......Page 110
SECURITIES AND COMMODITIES CAREERS......Page 111
IT SOFTWARE CAREERS......Page 113
ENGAGING IN LAW PRACTICE......Page 114
AREAS OF LEGAL PRACTICE......Page 115
CAREERS IN MANAGEMENT......Page 117
TYPES OF MANAGEMENT CAREERS......Page 118
EDUCATIONAL REQUIREMENTS......Page 119
SOURCES OF ADDITIONAL INFORMATION......Page 120
BRAND AND PRODUCT MANAGEMENT......Page 121
MARKETING RESEARCH......Page 122
SALES AND SALES PROMOTION MARKETING......Page 123
CERTIFICATIONS, LICENSURES, AND DESIGNATIONS......Page 124
CERTIFIED INTERNAL AUDITOR......Page 125
CERTIFIED MANAGEMENT ACCOUNTANT (CMA)/CERTIFIED IN FINANCIAL MANAGEMENT (CFM)......Page 126
CHANGE PROCESS......Page 127
DEFINING MARKETING CHANNELS......Page 130
EVOLUTION OF CHANNELS......Page 131
THE ROLE OF INTERMEDIARIES......Page 132
RATIONALE FOR CFO ACT......Page 134
REQUIREMENTS OF THE CFO ACT AND ITS 1994 EXPANSION......Page 135
RESPONSIBILITIES OF AUDITORS......Page 136
MARKETS......Page 137
LIMITATIONS......Page 138
CIVIL RIGHTS ACT OF 1964......Page 139
HISTORY OF A CLASSIC BRAND......Page 140
FORCES BEHIND CLASSIC BRANDS......Page 141
COLLECTIVE BARGAINING......Page 142
THE BARGAINING PROCESS......Page 143
THE SETTLEMENT PROCESS......Page 144
COMMAND ECONOMIES......Page 145
TEXT MESSAGING......Page 146
SUMMARY......Page 147
COMMUNICATION RULES......Page 148
COMMUNICATION PARAMETERS......Page 149
COMMUNICATION LEGISLATION......Page 150
ASPECTS OF COMPETITION......Page 151
FORMS OF COMPETITION......Page 152
REVIEWS......Page 154
REVIEWS REQUIRED FOR PUBLICLY OWNED COMPANIES......Page 155
THE BINARY SYSTEM......Page 156
CONSUMER ADVOCACY AND PROTECTION......Page 158
TECHNOLOGY OFFERS MIXED BAG FOR CONSUMERS......Page 160
BUSINESS PRODUCTS......Page 161
UNDERSTANDING CONSUMERS: INTERNAL FACTORS......Page 163
UNDERSTANDING CONSUMERS: EXTERNAL FACTORS......Page 166
CONSUMER BILL OF RIGHTS......Page 168
CONSTRUCTION OF THE CONSUMER PRICE INDEX......Page 169
SAMPLING ERRORS......Page 170
CONSUMER PRODUCT SAFETY ACT OF 1972......Page 171
CONSUMER PROTEST......Page 172
TAXES AND CONSUMER ISSUES......Page 173
LEGISLATIVE INITIATIVES......Page 174
CONTRACTS......Page 175
DEFENSES......Page 176
REMEDIES AND DAMAGES......Page 177
COOPERATIVE......Page 178
COPYRIGHTS......Page 179
TYPES OF CORPORATE EDUCATION......Page 180
CORPORATE RESTRUCTURING......Page 182
RIGHTS AND PRIVILEGES OF A CORPORATION......Page 183
CLASSES OF STOCK......Page 184
RELATED FORMS OF BUSINESS OWNERSHIP......Page 185
TYPES OF ALLOCATIONS......Page 186
MANUFACTURERS......Page 187
SERVICE DEPARTMENT (RE)ALLOCATIONS......Page 188
COST-BENEFIT ANALYSIS IN BUSINESS......Page 189
COST-VOLUME-PROFIT ANALYSIS......Page 190
COSTS......Page 192
HOME EMPLOYMENT BENEFITS......Page 195
DECISIONS TO MAKE......Page 196
CREDIT/DEBIT/TRAVEL CARDS......Page 197
DEBIT CARDS......Page 198
TRAVEL CARDS......Page 199
CRIMES COMMITTED BY INDIVIDUALS AGAINST BUSINESSES......Page 200
SUMMARY......Page 203
SUPPLY AND DEMAND FOR FOREIGN CURRENCY......Page 204
DETERMINANTS OF THE VALUE OF FOREIGN EXCHANGE......Page 205
CURRENCY CRISES......Page 206
SERVICE QUALITY......Page 207
THE NEW CUSTOMER......Page 208
TYPES OF CYBER CRIMES......Page 209
COUNTERMEASURES......Page 210
RELATIONAL DATABASES......Page 211
STRUCTURED QUERY LANGUAGE......Page 212
SUMMARY......Page 213
DECISION MAKING......Page 214
GROUP DECISIONS......Page 215
DEREGULATION......Page 216
DERIVATIVES......Page 217
TYPES OF DERIVATIVE INSTRUMENTS......Page 218
RISK CHARACTERISTICS OF DERIVATIVES......Page 219
HOW WORD-PROCESSING AND DESKTOP-PUBLISHING PROGRAMS DIFFER......Page 220
USING DESKTOP-PUBLISHING SOFTWARE EFFECTIVELY......Page 222
DISCOUNT STORES......Page 223
HISTORY OF DISCOUNT STORES......Page 224
TYPES OF DISCOUNT STORES......Page 225
DISPOSABLE INCOME......Page 226
HARASSMENT......Page 227
RACIAL PREJUDICE......Page 228
DIVISION OF LABOR......Page 229
CURRENT APPLICATION OF DIVISION OF LABOR......Page 230
EFFECTS OF TECHNOLOGY ON DIVISION OF LABOR......Page 231
TYPES OF DOCUMENT PROCESSING......Page 232
THE FUTURE OF DOCUMENT PROCESSING......Page 233
DURABLE GOODS......Page 234
INTENSIFIED PRESSURES FOR EARNINGS MANAGEMENT......Page 235
FULL DISCLOSURE IS A KEY DEFENSE......Page 236
ECONOMIC ANALYSIS......Page 237
THE PROCESS OF CONDUCTING AN ECONOMIC ANALYSIS......Page 238
MEASUREMENT OF ECONOMIC DEVELOPMENT......Page 240
TRENDS IN ECONOMIC DEVELOPMENT IN THE UNITED STATES......Page 241
ECONOMIC SYSTEMS......Page 242
MARKET VS. COMMAND SYSTEMS......Page 243
COMMUNISM......Page 244
WANTS, NEEDS, AND SCARCITY......Page 245
GOODS AND SERVICES......Page 246
ECONOMIC CHOICE......Page 247
THE LAW OF SUPPLY AND DEMAND......Page 248
ADAM SMITH (1723–1790)......Page 249
ALFRED MARSHALL (1842–1924)......Page 250
ELECTRONIC COMMERCE......Page 251
B2B E-COMMERCE......Page 253
PRIVACY......Page 254
JUNK MAIL AND FRAUD ATTEMPTS......Page 255
ONLINE CUSTOMER BEHAVIOR......Page 256
PITFALLS AND LEGAL ISSUES......Page 257
HISTORY......Page 258
BROAD-BRUSH EAPS......Page 259
EXTERNAL PROVIDERS......Page 260
TRADITIONAL TYPES OF EMPLOYEE BENEFITS......Page 261
EXPANDED TYPES OF EMPLOYEE BENEFITS......Page 262
FLEXIBLE WORK PLANS......Page 263
DETERMINANTS OF COMPENSATION......Page 264
EXECUTIVE COMPENSATION......Page 266
ESTABLISHING AND COMMUNICATING WORK RULES......Page 267
USING THE DISCIPLINARY PROCEDURE......Page 268
FEATURE OF AN EFFECTIVE DISCIPLINARY PROCESS......Page 269
ENTREPRENEURSHIP......Page 270
BUSINESS PLAN......Page 271
RESOURCES......Page 273
ENVIRONMENTAL PROTECTION AGENCY......Page 274
EQUAL EMPLOYMENT OPPORTUNITY ACT OF 1972......Page 276
EQUAL PAY ACT OF 1963......Page 277
ERGONOMICS......Page 278
ETHICAL SYSTEMS......Page 281
ROLE OF ETHICS IN THE WORK OF PUBLIC ACCOUNTANTS......Page 283
AICPA CODE OF ETHICS......Page 284
ETHICS ENFORCEMENT......Page 285
ETHICS IN ORGANIZATION......Page 286
ETHICS IN FINANCE......Page 288
ETHICAL VIOLATIONS......Page 289
TOWARD A PARADIGM SHIFT......Page 290
ETHICS IN INFORMATION PROCESSING......Page 291
INFORMATION-PROCESSING ETHICS AND BUSINESS......Page 292
TEACHING INFORMATION PROCESSING ETHICS......Page 293
WHAT IS ETHICS?......Page 294
EMPLOYMENT LAW......Page 295
CONCLUSIONS......Page 296
BUSINESS ETHICS......Page 297
CREATING AN ETHICAL WORKPLACE......Page 298
SOCIAL RESPONSIBILITY......Page 299
UNFAIR OR DECEPTIVE MARKETING PRACTICES......Page 301
OFFENSIVE MATERIALS AND OBJECTIONABLE MARKETING PRACTICES......Page 302
ETHICAL ISSUES IN MARKETING TO MINORITIES......Page 303
CONCLUSION......Page 304
GOVERNMENT MAKEUP......Page 305
MONETARY POLICY......Page 306
EXPORTS......Page 307
HISTORICAL FACTS OF FACSIMILE REPRODUCTION......Page 309
PRINTERS......Page 310
FACTORS OF PRODUCTION......Page 311
CAPITAL......Page 312
ENTREPRENEURSHIP......Page 313
THE PRODUCT LIFE CYCLE......Page 314
THE PRODUCT LIFE CYCLE OF FADS......Page 315
FAIR PACKAGING AND LABELING ACT OF 1966......Page 316
STRUCTURE OF THE SYSTEM......Page 317
GOVERNANCE OF THE SYSTEM......Page 318
ACTIVITIES AND RESPONSIBILITIES OF THE FEDERAL RESERVE SYSTEM......Page 319
FEDERAL TRADE COMMISSION ACT OF 1914......Page 320
FINANCE......Page 321
ISSUES IN APPLIED CORPORATE FINANCE AND VALUATION......Page 324
EARLY AMERICAN FINANCE......Page 325
FINANCE IN THE 1800S......Page 326
IMPETUS FOR REGULATION OF SECURITIES IN THE UNITED STATES......Page 327
THE BEGINNING OF THE TWENTY-FIRST CENTURY......Page 328
FINANCIAL ACCOUNTING STANDARDS BOARD......Page 329
STANDARD-SETTING PROCESS......Page 330
FINANCIAL FORECASTS AND PROJECTIONS......Page 331
ATTESTATION SERVICES PROVIDED FOR FINANCIAL FORECASTS AND FINANCIAL PROJECTIONS......Page 332
DEPOSIT TAKING......Page 334
HISTORICAL DEVELOPMENT OF THE U.S. FINANCIAL SYSTEM......Page 335
THE MONETARY SYSTEM......Page 336
FINANCIAL LITERACY......Page 337
SOME CONSEQUENCES OF FINANCIAL LITERACY......Page 338
HORIZONTAL ANALYSIS......Page 339
FINANCIAL STATEMENTS......Page 340
FEDERAL GOVERNMENT REVENUE......Page 342
FOOD AND DRUG ADMINISTRATION......Page 343
FOOD, DRUG, AND COSMETIC ACT OF 1938......Page 344
QUALITATIVE FORECASTING MODELS......Page 345
THE FORECASTING PROCESS......Page 346
THE ACT......Page 347
COMPLIANCE......Page 348
LITIGATION SUPPORT......Page 349
CIVIL VERSUS CRIMINAL TRIALS......Page 350
A GROWING TREND IN HIGHER EDUCATION......Page 351
TYPES OF FRANCHISE AGREEMENTS......Page 352
MONEY AND TIME COMMITMENTS......Page 353
GLOBAL FRANCHISING......Page 354
FRAUDULENT FINANCIAL REPORTING......Page 355
INTERNAL CONTROL......Page 356
CORPORATE SCANDALS AND THE SARBANES-OXLEY ACT......Page 357
FUTURE BUSINESS LEADERS OF AMERICA......Page 358
THE GAAP HIERARCHY......Page 361
GLOBAL ECONOMY......Page 363
OTHER FACTORS AFFECTING THE GLOBAL ECONOMY......Page 364
GOODS AND SERVICES......Page 365
GOVERNMENT ACCOUNTING......Page 366
THE GUIDANCE FOR AUDITS AND EXAMINATIONS......Page 368
GENERAL, FIELD, AND REPORTING STANDARDS FOR ATTESTATION EXAMINATIONS......Page 369
HISTORY......Page 370
FINANCIAL REPORTING AT PRESENT......Page 371
SUMMARY......Page 372
COMPETITIVE PRACTICES......Page 373
INTERNET ACTIVITIES......Page 374
GENERAL FEDERAL REGULATORY AGENCIES......Page 375
SUMMARY......Page 376
GUIDING PRINCIPLES......Page 377
OTHER FINANCIAL ACCOUNTING AND REPORTING STANDARD-SETTING BODIES......Page 378
GREEN MARKETING......Page 379
GROSS DOMESTIC PRODUCT (GDP)......Page 380
CLASSIFICATIONS AND DEFINITIONS OF COMPUTERS......Page 383
COMPUTER COMPONENTS......Page 384
FEDERAL AGENCIES......Page 385
LEGISLATION......Page 386
PREVENTION......Page 387
HUMAN RELATIONS......Page 388
HUMAN RELATIONS AS A FIELD OF STUDY......Page 389
COMMUNICATION......Page 390
HUMAN RESOURCE MANAGEMENT......Page 391
COMPENSATION AND BENEFITS......Page 392
EMPLOYEE AND LABOR RELATIONS......Page 393
CONCLUSION......Page 394
METHODS OF IDENTITY THEFT......Page 395
INCOME......Page 396
ADOPTION AND EARLY IMPLEMENTATION OF FEDERAL INCOME TAX......Page 397
MODIFICATIONS TO FEDERAL INCOME TAX OVER TIME......Page 398
INFORMATION PROCESSING......Page 400
EFFECTS OF INFORMATION PROCESSING......Page 401
MANAGEMENT OF INFORMATION PROCESSING......Page 402
INFORMATION PROCESSING: HISTORICAL PERSPECTIVES......Page 403
THE FIRST MODERN-DAY COMPUTERS......Page 404
FIFTH-GENERATION COMPUTERS......Page 406
CLASSIFICATION OF INFORMATION SYSTEMS......Page 407
SYSTEM ARCHITECTURE CLASSIFICATION......Page 409
HISTORY OF INFORMATION TECHNOLOGY......Page 410
THE FUTURE OF INFORMATION TECHNOLOGY......Page 412
INSTITUTE OF INTERNAL AUDITORS......Page 413
INSTITUTE OF MANAGEMENT ACCOUNTANTS......Page 414
U.S. INSURANCE INDUSTRY......Page 415
ORGANIZATION OF COMPANIES......Page 416
REINSURANCE......Page 417
SOURCES FOR INFORMATION......Page 418
INADEQUACY OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES......Page 419
EFFORTS TO RECOGNIZE AND DISCLOSE INTELLECTUAL CAPITAL INFORMATION......Page 420
USES OF INTERACTIVE TECHNOLOGY......Page 421
INTERACTIVITY IS COOL......Page 422
INTEREST RATES......Page 423
THE COSO MODEL......Page 425
OTHER CONTROL MODELS......Page 426
PARTIES RESPONSIBLE FOR AND AFFECTED BY INTERNAL CONTROL......Page 427
STANDARDS ISSUED......Page 428
OTHER ORGANIZATIONS PARTICIPATING IN INTERNATIONAL STANDARDS......Page 429
WHAT IS AN ADMINISTRATIVE PROFESSIONAL?......Page 430
EXPORTING AND IMPORTING......Page 431
CULTURAL DIFFERENCES......Page 432
ORGANIZATION......Page 433
INTERNATIONAL INVESTMENT......Page 434
INTERTWINED WORLD ECONOMY......Page 435
FOREIGN DIRECT INVESTMENT......Page 436
INTERNATIONAL MARKETING......Page 437
ENTRY MODES......Page 438
ADAPTATION STRATEGIES......Page 439
SUMMARY......Page 440
CREATION OF THE INTERNATIONAL MONETARY FUND......Page 441
LOANS TO POOR, INDEBTED COUNTRIES......Page 443
WHY INTERNATIONAL TRADE?......Page 444
ECONOMIC ENVIRONMENT......Page 445
WORLD TRADE ORGANIZATIONS AND AGREEMENTS......Page 446
WEB SITES OF INTEREST......Page 447
THE ORIGINAL INTERNET......Page 448
USING THE INTERNET AND WORLD WIDE WEB......Page 449
INTERSTATE COMMERCE......Page 450
RURAL ORIGINS......Page 451
CURRENT INTERSTATE COMMERCE ENVIRONMENT......Page 452
INTERSTATE COMMERCE COMMISSION......Page 454
DEFINITIONS AND RELATIONSHIPS......Page 455
ACCESS......Page 456
IN THE BEGINNING......Page 457
INVENTORY MANAGEMENT SYSTEMS......Page 458
INVESTMENTS......Page 459
GOLD......Page 460
SAVINGS BONDS......Page 461
SUMMARY......Page 462
PROCESS......Page 463
APPLICATION......Page 464
JOB ENRICHMENT......Page 466
PROMOTING JOB SATISFACTION......Page 468
STEPS TO ACHIEVING JOB SATISFACTION......Page 469
HISTORY AND EVOLUTION......Page 471
MEMBERSHIP POLICIES......Page 473
BUSINESS LAW AND LAWYERS......Page 474
FORMS OF BUSINESS......Page 475
EMPLOYMENT LAW......Page 476
PROTECTION OF PROPERTY AND INTELLECTUAL PROPERTY......Page 477
LEADERSHIP......Page 478
CHARISMATIC AND TRANSFORMATIONAL LEADERSHIP......Page 479
LEADERSHIP AND MANAGEMENT......Page 480
JOB INFLUENCES ON BUSINESS OPERATIONS......Page 481
CULTURAL INFLUENCES ON BUSINESS OPERATIONS......Page 482
CONCLUSION......Page 483
SKILLED LISTENING......Page 484
BENEFITS OF ACTIVE LISTENING......Page 485
MACROECONOMICS......Page 487
A DEFINITION OF MANAGEMENT......Page 488
MANAGERIAL SKILLS......Page 490
MANAGEMENT THOUGHT......Page 491
RESPONSIBILITY......Page 492
INFLUENCE AND POWER......Page 493
MANAGEMENT BY OBJECTIVES (MBO)......Page 494
SCIENTIFIC MANAGEMENT......Page 495
CONCLUSION......Page 496
MANAGEMENT INFORMATION SYSTEMS......Page 497
THE MIS JOB IN THE EARLY TWENTY-FIRST CENTURY......Page 498
MANAGEMENT/ LEADERSHIP STYLES......Page 499
CONTINGENCY THEORY......Page 500
THEORY Z......Page 501
TRANSFORMATIONAL AND TRANSACTIONAL LEADERSHIP......Page 502
JAPANESE MANAGEMENT/LEADERSHIP METHODS......Page 503
MANAGERIAL GRID......Page 504
MANUFACTURING......Page 505
MARKET SEGMENTATION......Page 509
HISTORICAL ERAS OF MARKETING......Page 511
COVERAGE STRATEGIES......Page 512
MARKETING MIX......Page 513
INTERNATIONAL MARKETING......Page 514
MARKETING CONCEPT......Page 515
EXECUTING THE CONCEPT......Page 516
MODERN-DAY MARKETING EVOLUTION......Page 517
PRODUCT......Page 520
PRICE......Page 521
PROMOTION......Page 522
PLACE......Page 523
HISTORY OF MARKETING RESEARCH PIONEERS......Page 524
THE MARKETING RESEARCH PROCESS......Page 526
MASS MARKETING......Page 529
THE EVOLUTION FROM MASS MARKETING......Page 530
MAJOR TYPES OF MEETINGS......Page 531
METHODS OF ACHIEVING EFFECTIVE MEETINGS......Page 532
MERGERS AND ACQUISITIONS......Page 533
THE PROCESS......Page 534
ACCOUNTING FOR M&A......Page 535
MONETARY EXCHANGE......Page 536
IMPLEMENTATION OF MONETARY POLICY......Page 537
FUNCTIONS OF MONEY......Page 539
THE FEDERAL RESERVE SYSTEM’S MONETARY AGGREGATES......Page 541
HISTORICAL TREND......Page 542
BARRIERS TO ENTRY......Page 543
MOTIVATION......Page 544
ERG THEORY......Page 546
ACQUIRED-NEEDS THEORY......Page 547
REINFORCEMENT THEORY......Page 548
MULTIMEDIA SYSTEMS......Page 549
COMPUTER-BASED MULTIMEDIA......Page 550
FULL-MOTION VIDEO PROCESSING......Page 551
MUTUAL FUNDS......Page 552
BENEFITS AND COST OF INVESTING IN MUTUAL FUNDS......Page 553
ANALYSIS AND REPORTING......Page 554
BOARD MEMBERSHIP......Page 555
ENTRY-LEVEL REQUIREMENTS......Page 556
NATIONAL BUSINESS EDUCATION ASSOCIATION......Page 557
NATIONAL RETAIL FEDERATION......Page 558
NATIONAL TRANSPORTATION SAFETY BOARD......Page 559
NEGOTIATION STYLES......Page 561
INTERNATIONAL NEGOTIATING......Page 562
NETWORK CHARACTERISTICS......Page 563
NETWORK SECURITY......Page 564
INCREASED ACCOUNTABILITY......Page 565
BACKGROUND......Page 566
STRUCTURE OF NAICS......Page 567
NAICS AND THE NORTH AMERICAN PRODUCT CLASSIFICATION SYSTEM......Page 568
SIZE AND NATURE OF THE NPO SECTOR......Page 569
ACCOUNTING STANDARDS......Page 570
SUMMARY......Page 571
OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION (OSHA)......Page 573
PRELIMINARY PLANNING......Page 574
PLANNING OFFICE LAYOUT......Page 575
OFFICE TECHNOLOGY......Page 576
TYPES OF TECHNOLOGIES......Page 577
COMMUNICATION IN ORGANIZATIONS......Page 579
OLIGOPOLY......Page 580
OPERATIONS MANAGEMENT......Page 582
OUTPUT......Page 583
PRODUCTION MANAGEMENT......Page 584
OPPORTUNITY COST......Page 585
ORGANIZATIONAL BEHAVIOR AND DEVELOPMENT......Page 586
ORGANIZATIONAL DEVELOPMENT......Page 587
ORGANIZATIONAL DEVELOPMENT STRATEGIES......Page 588
DOES ORGANIZATION DEVELOPMENT WORK?......Page 589
LINE STRUCTURE......Page 590
MATRIX STRUCTURE......Page 591
DECENTRALIZATION......Page 593
OSHA......Page 594
OUTSOURCING IN THE BUSINESS ENVIRONMENT......Page 595
DISADVANTAGES OF OUTSOURCING......Page 596
SUMMARY......Page 597
PACKAGING......Page 599
FUNCTIONS OF PACKAGING......Page 600
PARTNERSHIP AS DISTINGUISHED FROM OTHER ENTITIES......Page 601
DISSOLUTION OF THE PARTNERSHIP......Page 602
PATENTS......Page 603
CRITICAL CRITERIA OF DEVELOPING A PA SYSTEM......Page 605
PA METHODS......Page 606
SUBJECTIVITY AND OBJECTIVITY......Page 608
NATURE OF PROFESSIONAL GUIDANCE PROVIDED......Page 609
THE VALUE OF PERFORMANCE AUDITS......Page 611
HOW DOES ONE BEGIN A FINANCIAL PLAN?......Page 612
HOW DOES AN INVESTOR OVERCOME OBSTACLES TO PLANNING?......Page 613
HOW IS A FINANCIAL PLANNER CHOSEN?......Page 614
PRESENTATION......Page 615
SALES INTERACTIONS......Page 616
DEVELOPMENT METHODOLOGY......Page 617
MAINTENANCE OF POLICY......Page 618
PRICE FIXING......Page 619
LEGAL AND REGULATORY GUIDELINES......Page 620
PRICING OBJECTIVES......Page 621
PRICING STRATEGIES......Page 622
OPTIONS FOR INCREASING SALES......Page 623
IDENTITY THEFT......Page 624
LEGISLATION......Page 625
PROMOTION......Page 626
INFORMATION......Page 627
LEGAL ISSUES......Page 628
PRODUCT LINES......Page 629
PRODUCT-MIX MANAGEMENT AND RESPONSIBILITIES......Page 631
PRODUCT-MIX ANALYSIS......Page 632
CONCLUSION......Page 633
SYSTEM AND SUBSYSTEM PRODUCTIVITY......Page 634
ONGOING AND LIFELONG LEARNING......Page 636
SUMMARY......Page 637
TYPES OF PROGRAMMING LANGUAGES......Page 638
PROGRAM DEVELOPMENT CYCLE......Page 639
PROMOTIONAL MIX......Page 640
SPECIAL PROMOTIONAL ACTIVITIES......Page 642
PROMOTIONAL OBJECTIVES......Page 643
PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD......Page 644
UNRESOLVED ISSUES......Page 645
PUBLIC RELATIONS, ADVERTISING, AND PROPAGANDA......Page 646
ETHICS AND RESPONSIBILITIES......Page 647
CRISIS PREVENTION AND RESPONSE......Page 648
SUMMARY......Page 649
PURE CAPITALISM......Page 650
THE PROCESS......Page 651
WEBSITES OF INTEREST......Page 653
QUANTITY DISCOUNTS......Page 654
READING SKILLS IN BUSINESS......Page 655
DEVELOPING AN EFFICIENT SYSTEM......Page 657
METHODS OF STORING INFORMATION......Page 658
THE RECORDS MANAGEMENT PROFESSION......Page 659
DEFINITION OF REENGINEERING......Page 660
KEY OBSTACLES TO SUCCESS......Page 661
RESEARCH IN BUSINESS......Page 662
BUSINESS RESEARCH METHODS......Page 663
BUSINESS RESEARCH PROCESS......Page 664
HISTORY OF RETAILING......Page 665
TYPES OF RETAILERS......Page 667
ONLINE RETAILING......Page 668
ENTERPRISE RISK MANAGEMENT......Page 669
ROBINSON-PATMAN ACT OF 1936......Page 670
SCHOOL TO CAREER MOVEMENT......Page 673
SCHOOL TO CAREER AT THE POSTSECONDARY LEVEL......Page 674
CTE IN MIDDLE SCHOOLS AND ELEMENTARY SCHOOLS......Page 675
SCIENTIFIC MANAGEMENT......Page 676
REQUIREMENTS OF THE SECURITIES ACT OF 1933......Page 678
PRINCIPAL DISCLOSURE FORMS......Page 679
SECURITIES AND EXCHANGE COMMISSION......Page 680
SERVICE INDUSTRIES DEFINED......Page 681
ECONOMIC SIGNIFICANCE OF THE SERVICE INDUSTRIES......Page 682
ROLE OF SERVICES IN TRADE......Page 683
SEXUAL HARASSMENT......Page 684
SUBSEQUENT LEGISLATION AND COURT DECISIONS......Page 685
PREVENTION AS SOLUTION......Page 686
SHERMAN ANTITRUST ACT OF 1890......Page 687
FROM THE LATE TWENTIETH CENTURY ON......Page 688
SPECIALTY ITEMS......Page 689
GOAL, OBJECTIVES, AND ADMINISTRATION......Page 690
DISADVANTAGE OF SINGLE AUDIT APPROACH......Page 691
SMALL BUSINESS ADMINISTRATION......Page 692
WEB SITES OF INTEREST......Page 694
CURRENT PERSPECTIVES......Page 695
SOCIAL RESPONSIVENESS......Page 696
BUSINESS ETHICS......Page 697
CREATING AN ETHICAL WORKPLACE......Page 698
OPERATING SYSTEM SOFTWARE......Page 699
COMMUNICATIONS......Page 700
SOLE PROPRIETORSHIP......Page 701
DISADVANTAGES......Page 702
REQUISITES FOR SUCCESS......Page 703
SPEAKING SKILLS IN BUSINESS......Page 704
FORMAT OF A SPREADSHEET......Page 707
STAGGERS RAIL AND MOTOR CARRIER ACTS OF 1980......Page 709
STANDARD-BASED WORK-PERFORMANCE PLAN REQUIREMENTS......Page 710
STANDARD-BASED WORK-PERFORMANCE THEORIES......Page 711
LAYING THE FOUNDATION......Page 712
STANDARD COSTS......Page 713
CONTEMPORARY DEVELOPMENTS......Page 714
STANDARD METROPOLITAN STATISTICAL AREAS......Page 715
SERVICES......Page 716
BOARDS OF ACCOUNTANCY......Page 717
PURPOSE......Page 718
CONTENT......Page 719
TRADING SYSTEMS......Page 721
GOVERNANCE......Page 723
SAMPLE STOCK LISTING......Page 724
SOME POPULAR STOCK MARKET INDEXES......Page 725
THE STANDARD & POOR’S 500......Page 726
HOW ARE STOCKS TRADED?......Page 727
WHAT KINDS OF STOCKS ARE AVAILABLE?......Page 728
SUMMARY......Page 730
STATE OF THE ORGANIZATION......Page 731
EXTERNAL ENVIRONMENT REVIEW......Page 732
IMPLEMENTATION......Page 733
REACTION TO STRESS......Page 734
MANAGING STRESS......Page 735
SUPPLY AND DEMAND......Page 736
EQUILIBRIUM......Page 737
NONPRICE DETERMINANTS OF SUPPLY......Page 738
PSYCHOGRAPHIC SEGMENTATION......Page 739
TARIFFS......Page 740
MAJOR TYPES OF U.S. TAXES......Page 741
TAX PLANNING......Page 742
TELECOMMUNICATIONS RESOURCES......Page 743
IMPLICATIONS OF TELECOMMUNICATIONS FOR THE FUTURE......Page 744
TELECOMMUTING......Page 745
NUMBER OF TELECOMMUTERS IS GROWING......Page 746
SELECTION OF PERSONNEL......Page 747
TELEMARKETING......Page 748
INBOUND CALLS......Page 749
QUESTIONING SKILLS......Page 750
MESSAGE TAKING......Page 751
TELEPHONE SKILLS AND THE FUTURE......Page 752
VALUES TO FIRMS AND EMPLOYEES......Page 753
THE FUTURE......Page 754
ACHIEVEMENT OF GOOD TIME MANAGEMENT......Page 755
ACHIEVING AND APPLYING GOOD TIME-MANAGEMENT PRINCIPLES......Page 756
CONCEPTS......Page 757
TRADE DISCOUNTS......Page 758
TRADE SHOWS......Page 759
TRADEMARKS......Page 760
FREE TRADE AREA......Page 761
MONETARY UNION......Page 764
TRAINING AND DEVELOPMENT......Page 765
TRENDS IN TRAINING AND DEVELOPMENT......Page 766
IMPACT OF TRAINING AND DEVELOPMENT ON PERFORMANCE AND ORGANIZATIONAL EFFECTIVENESS......Page 767
TRANSFER PAYMENTS......Page 768
MOVING GOODS......Page 770
THE FUTURE OF TRANSPORTATION......Page 771
WEB SITES OF INTEREST......Page 772
BACKGROUND OF THE CPA EXAMINATION......Page 773
REQUIREMENTS FOR CANDIDATES......Page 774
UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE......Page 775
NATURE OF RESPONSIBILITIES AND ACTIVITIES......Page 776
ROLE ENVISIONED......Page 777
WHAT IS TELECONFERENCING?......Page 779
VIDEOCONFERENCING AND EDUCATION......Page 780
KEY TO SUCCESSFUL VIDEOCONFERENCING......Page 781
THE DO’S......Page 782
DISADVANTAGES......Page 783
VOLUME PRICING......Page 784
SERVICES PROVIDED BY WHOLESALERS......Page 785
TYPES OF WHOLESALERS......Page 786
DEVELOPMENTS IN WHOLESALING......Page 788
ESSENTIAL WORD-PROCESSING FUNCTIONS......Page 789
WORK GROUPS (TEAMS)......Page 791
TEAM FAILURE......Page 792
CONCLUSION......Page 794
WORK MEASUREMENT METHODS......Page 795
WORKERS’ COMPENSATION......Page 796
EFFECTIVE WRITING......Page 797
EFFECTIVE PUNCTUATION......Page 798
VISUAL ASPECTS......Page 799
A......Page 801
B......Page 802
C......Page 803
E......Page 804
F......Page 805
H......Page 806
I......Page 807
M......Page 808
N......Page 809
P......Page 810
S......Page 811
T......Page 812
Z......Page 813