Survey of Financial Statement Analysis Courses in Europe and the United States

2001 ◽  
Author(s):  
Hervé Stolowy ◽  
Clyde P. Stickney
Keyword(s):  
United States ◽  
The United States ◽  
Financial Statement ◽  
Financial Statement Analysis

Before the Enron Collapse: What Corporate CFOs Around the World Said About the Status of Accounting and Disclosure Practices

2003 ◽  
Vol 06 (04) ◽  
pp. 433-440 ◽  
Author(s):  
James R. Barth ◽  
Susanne Trimbath ◽  
Glenn Yago
Keyword(s):  
United States ◽  
United Kingdom ◽  
The United States ◽  
Financial Statement ◽  
Chief Financial Officers ◽  
Business Practices ◽  
The United Kingdom ◽  
The World ◽  
The Status ◽  
Different Levels

Corporate Chief Financial Officers (CFOs) in many countries at different levels of development and in various parts of the world considered financial statement disclosure and corporate corruption to be serious corporate problems long before the Enron debacle. This paper presents the results of a survey of CFOs conducted across 40 countries during the fall of 2000 and the spring of 2001. Most of the respondents, including those in the United States, considered the lack of adequate disclosure of information by companies to be a bigger issue than either corrupt business practices or a lack of effective accounting guidelines. Only in the United Kingdom did more CFOs consider the lack of effective accounting guidelines to be an issue of more concern than the lack of disclosure.

Richard Brief's Contributions to Accounting Thought: Enlivening Accounting History

2013 ◽  
Vol 40 (2) ◽  
pp. 147-155
Author(s):  
Robert Bloom
Keyword(s):  
United States ◽  
The United States ◽  
Doctoral Dissertation ◽  
Business History ◽  
Financial Statement ◽  
Accounting Research ◽  
Accounting Practice ◽  
Accounting History ◽  
Personal Appreciation ◽  
Dissertation Committee

This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975–1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical modeling of accounting research.

INTERNATIONAL NEWS AND REPORTS

PEDIATRICS ◽  
1948 ◽  
Vol 1 (2) ◽  
pp. 306-306
Keyword(s):  
United States ◽  
New York ◽  
New York City ◽  
York City ◽  
The United States ◽  
Financial Statement ◽  
International News ◽  
Know How ◽  
National Foundation ◽  
Infantile Paralysis

The financial statement, submitted by the treasurer, of the Fifth International Congress of Pediatrics which was held in New York City on July 14, 15, 16, and 17, 1947 is published so that the pediatricians of the United States, who contributed so much to the success of the Congress, may know how their gifts of money and of time were used. [SEE TABLE IN SOURCE PDF]. The National Foundation for Infantile Paralysis has announced it would sponsor the First International Poliomyelitis Conference at the Waldorf-Astoria Hotel in New York July 12 to 17, 1948.

Correlative microscopy in distrubuted (client/server) computing environments: tools for catalyzing the rapid dissemination of information about the cell biology of the human prostate

1995 ◽  
Vol 53 ◽  
pp. 682-683
Author(s):  
A. Hakam ◽  
J.T. Gau ◽  
M.L. Grove ◽  
B.A. Evans ◽  
M. Shuman ◽  
...  
Keyword(s):  
United States ◽  
Cell Biology ◽  
Tissue Bank ◽  
The United States ◽  
Prostate Adenocarcinoma ◽  
Correlative Microscopy ◽  
Client Server ◽  
Critical Elements ◽  
Transplant Organ

Prostate adenocarcinoma is the most common malignant tumor of men in the United States and is the third leading cause of death in men. Despite attempts at early detection, there will be 244,000 new cases and 44,000 deaths from the disease in the United States in 1995. Therapeutic progress against this disease is hindered by an incomplete understanding of prostate epithelial cell biology, the availability of human tissues for in vitro experimentation, slow dissemination of information between prostate cancer research teams and the increasing pressure to “ stretch” research dollars at the same time staff reductions are occurring.To meet these challenges, we have used the correlative microscopy (CM) and client/server (C/S) computing to increase productivity while decreasing costs. Critical elements of our program are as follows:1) Establishing the Western Pennsylvania Genitourinary (GU) Tissue Bank which includes >100 prostates from patients with prostate adenocarcinoma as well as >20 normal prostates from transplant organ donors.

Digital image acquisition, processing, and analysis in a polymer microscopy laboratory

1994 ◽  
Vol 52 ◽  
pp. 454-455
Author(s):  
Vinod K. Berry ◽  
Xiao Zhang
Keyword(s):  
United States ◽  
Image Analysis ◽  
Digital Image ◽  
Image Acquisition ◽  
Image Transmission ◽  
The United States ◽  
Quantitative Image Analysis ◽  
Quantitative Image

In recent years it became apparent that we needed to improve productivity and efficiency in the Microscopy Laboratories in GE Plastics. It was realized that digital image acquisition, archiving, processing, analysis, and transmission over a network would be the best way to achieve this goal. Also, the capabilities of quantitative image analysis, image transmission etc. available with this approach would help us to increase our efficiency. Although the advantages of digital image acquisition, processing, archiving, etc. have been described and are being practiced in many SEM, laboratories, they have not been generally applied in microscopy laboratories (TEM, Optical, SEM and others) and impact on increased productivity has not been yet exploited as well.In order to attain our objective we have acquired a SEMICAPS imaging workstation for each of the GE Plastic sites in the United States. We have integrated the workstation with the microscopes and their peripherals as shown in Figure 1.

Silence of the Land: On the Historical Irrelevance of Territory to Congressional Districting and Political Representation in the United States

2001 ◽  
Vol 15 (01) ◽  
pp. 53-87 ◽  
Author(s):  
Andrew Rehfeld
Keyword(s):  
United States ◽  
House Of Representatives ◽  
Political Representation ◽  
The United States ◽  
Representative Government ◽  
Congressional District ◽  
Congressional Districts ◽  
Communities Of Interest

Every ten years, the United States “constructs” itself politically. On a decennial basis, U.S. Congressional districts are quite literally drawn, physically constructing political representation in the House of Representatives on the basis of where one lives. Why does the United States do it this way? What justifies domicile as the sole criteria of constituency construction? These are the questions raised in this article. Contrary to many contemporary understandings of representation at the founding, I argue that there were no principled reasons for using domicile as the method of organizing for political representation. Even in 1787, the Congressional district was expected to be far too large to map onto existing communities of interest. Instead, territory should be understood as forming a habit of mind for the founders, even while it was necessary to achieve other democratic aims of representative government.

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