bluuebunny/crossref_metadata_2025_split huggingface dataset:
Assessing the impact of influential observations on multiple regression analysis in human resource research
Authors: Bates Reid A. , Holton Elwood F. , Burnett Michael F. 
Published: July 2007

AbstractAn overlooked aspect of multiple regression research using employee‐provided data is the potential for microlevel bias that can influence regression results. This article demonstrates the potential impact of influential observations using a case study and outlines an improved procedure for identifying which influential observations to delete. Because human resource research frequently asks employees to provide information about themselves or others, the potential for microlevel bias is almost always present. Increased attention to evaluating influential observations and outliers is suggested.
Trends in incidence of skin basal cell carcinoma. Additional evidence from a UK primary care database study
Authors: Bath‐Hextall Fiona , Leonardi‐Bee Jo , Smith Chris , Meal Andy , Hubbard Richard 
Published: July 2007

AbstractWe determined the trends in incidence of skin basal cell carcinoma (BCC) using a primary care population‐based cohort study in the UK. 11,113 adults with a BCC diagnosis were identified from a total of 7.22 million person‐years of data between 1996 and 2003 from the Health Improvement Network database. From a random subsample of BCC cases identified from the database, 93% were confirmed by hospital letter and/or pathology report. The incidence of BCC was 153.9 per 100,000 person‐years (95% CI 151.1, 156.8) and was slightly higher in men as compared to women (Incidence Rate Ratio 1.10, 95% CI 1.06, 1.14). There was a 3% increase year on year across the study period (IRR 1.03, 95% CI 1.01, 1.04), with the largest increase in incidence seen in the 30–39 year age groups, although this did not reach statistical significance. Our study indicates 53,000 new cases of BCC are estimated every year in the UK and figures are continuing to rise on a yearly basis. Incidence rates are highest for men and in particular in the older age categories. These findings are consistent with those reported for various other populations. We have also found an increase in incidence in ages 30–39, which may suggest a cohort effect of increasing ultraviolet exposure in successive younger generations. This may have a huge public and service impact in future years in countries such as the UK, with predominantly fair‐skinned population, with high leisure exposure to ultraviolet light. Our findings underline the need for more elaborate preventive measures. © 2007 Wiley‐Liss, Inc.
Tumors caused by overexpression and forced activation of Stat5 in mammary epithelial cells of transgenic mice are parity‐dependent and developed in aged, postestropausal females
Authors: Eilon Tali , Groner Bernd , Barash Itamar 
Published: July 2007

AbstractIn transgenic mice overexpressing Stat5 or a constitutively activated Stat5 variant (STAT5ca), we show for the first time that parity is required for the development of tumors in postestropausal females. Tumors were detected in glands of multiparous transgenic female mice after latency period of 14 months, but rarely in their age‐matched virgin (AMV) counterparts. This period was not affected by distinguishable tumor pathologies and was not dependent upon transgenic Stat5 variant. To associate Stat5 deregulation, parity and the postestropausal tumor occurrence with mammary cancer formation, the activities of endogenous and transgenic Stat5 were measured in the glands of aged multiparous and AMV females. No differences in phosphorylated Stat5 (pStat5) levels were found between the 2 cohorts. However, promoter sequences comprising the Stat5 binding sites from the cyclin D1 or the bcl‐x genes associate differentially with acetylated histone H4 in aged multiparous and AMV STAT5ca transgenic females. Individual epithelial cells varied greatly with respect to the presence of nuclear pStat5. A small subset of epithelial cells, in which pStat5 and cyclin D1 were co‐expressed, was exclusively present in the multiparous glands. Changes in chromatin structure might persist past the reproductive life time of the multiparous mice and contribute to the transcription of the cyclin D1 gene by activated Stat5. This may cause the detectable expression of cyclin D1 and add to the process of tumorigenesis. © 2007 Wiley‐Liss, Inc.
What is driving health care costs, and what can financial officers do about it?
Authors: Coddington Dean C. , Keen David J. , Moore Keith D. , Clarke Richard L. 
Published: July 2007

AbstractLess than a decade after the introduction of more competition, which was expected to control costs, the U.S. health care system is in crisis. Employers' health care costs are increasing at more than five times the Consumer Price Index increases and more than 2.5 times as fast as payments to hospitals. The primary cause of these runaway health care costs is neither increased usage nor higher prices, but the shifting of the growing costs of unreimbursed and underreimbursed care to a shrinking base of employers and employees. The solution lies in pursuing one of three paths to radical reform of health care reimbursements.
Gauging the financial solidity of property casualty insurers
Authors: Haver Walter 
Published: July 2007

AbstractSince 1984, the year in which the last and, some would argue, the worst insurance underwriting cycle “bottomed out,” an average of twenty property casualty companies per year have suffered insolvencies. The House Oversight and Investigative Subcommittee has issued a report that is highly critical of the ways in which the solvency of insurers is regulated by the states, comparing the current situation in the insurance industry to the early period of the S&L crisis.While current solvency regulation may be imperfect, to assert that the insurance industry is on a track towards an S&L style crash is farfetched. This article examines that assertion, and presents indicators that corporate finance people should look for when trying to gauge the solidity of an insurer.
The productive office
Authors: Dickins Denise E. 
Published: July 2007

AbstractThe accounting office is knee‐deep in documents trapped in a seemingly endless cycle of approval and verification; outgoing invoices have backed up in the mail room again; several administrative departments, each handling basically the same paperwork, are at opposite ends of the building. Phones are ringing off the hook in the sales department, even after 5:00 p.m.; the company sales forecasts for the next quarter are late as usual; when they do come, they are rife with errors; and management is spending more time in meetings than would seem to be productive.
Assessing the FASB's responsiveness to comment letters on other postretirement benefits
Authors: Bline Dennis M. , Skekel Ted D. 
Published: July 2007

AbstractThe FASB has issued FAS No. 106 entitled “Employers' Accounting for Postretirement Benefits Other Than Pensions,” after much debate and some compromise. This article examines the FASB's responsiveness to criticisms expressed in many of the respondents' comment letters regarding certain proposals included in the exposure draft that served as the basis for FAS No. 106. Nine controversial issues are analyzed. While the FASB modified or reversed its position on five of the nine issues, no clear pattern of responsiveness was discernable. Furthermore, only two of the five changed positions can be considered major: dropping the minimum liability recognition requirement and allowing immediate recognition of the transition obligation.
The 1990s: A new era of formal and informal corporate disclosure
Authors: Adair Wendell H. , Boies Wilber H. , Meadows Stanley H. 
Published: July 2007

AbstractThe 1990s promise to usher in a new era of formal and informal disclosure. Through the “formal” disclosure process, shareholders and institutional investors have and will continue to assume a more active role in corporate governance. Moreover, corporate management must also be wary of its increased liability for “informal” disclosure of material, nonpublic information. Now, more than ever, corporate management must be cognizant of the importance of formal and informal disclosure. This article examines both formal and informal corporate disclosures under current law.
Funding alternatives for corporate‐sponsored health benefit plans
Authors: Roberts James N. 
Published: July 2007

AbstractHealth benefit plan costs are becoming one of the most difficult to control costs in the United States. If U.S. businesses are to be competitive in a global economy, every aspect of plan costs should be explored and analyzed. This article specifically discusses funding alternatives with an emphasis on products that are currently available. Selecting the best approach will depend on the value of the float to the employer. The optimal solution must be modified, depending on the need for security of benefits to plan participants and the ability of the employer to accept risk. Federal income tax considerations are not discussed.
1991 SEC form 10‐K checklist
Authors: Cole Cathy 
Published: July 2007

AbstractBecause of the many and varied reporting requirements that are imposed on public companies, a checklist is a useful tool in complying with applicable rules and regulations. Frequently, companies will use a financial statement checklist to cover the generally accepted accounting principles, but will need an additional checklist for SEC reporting requirements. The following checklist includes accounting‐related SEC rules for the Form 10‐K. Although it generally covers only the codified SEC rules, certain common reporting problems cited recently by the SEC staff, such as on the statement of cash flows, are also addressed. The MD&A section of the checklist includes the interpretive guidance issued in Financial Reporting Release No. 36 in 1989.
Litigation management and cost control: Using outside accountants as experts
Authors: Bernstein Andrew C. 
Published: July 2007

AbstractThis article discusses the skills and knowledge accountants possess that make them useful in the litigation environment. Further, the article provides information concerning appropriate applications for an accountant in assisting counsel and includes certain matters that should be considered. Finally, the article provides the corporate manager with the management principles necessary for consideration in using an accountant in litigation. This discussion is intended to provide the tools needed to assist with cost control and case management objectives.
A guide to understanding Japanese corporate finance
Authors: Bush Sharon L. 
Published: July 2007

AbstractThis article examines some of the sociocultural differences between the United States and Japan and how they are reflected in business practices, specifically financial reporting and the interpretation of financial data. The analysis of Japanese corporate finance focuses on key earnings, liquidity, and leverage ratios to show how U.S. and Japanese interpretations of this data differ and how Japanese managers incorporate this information in their decision making.
Linking management performance incentives to shareholder wealth
Authors: O'Byrne Stephen F. 
Published: July 2007

AbstractThis article analyzes a typical CEO's total company‐related wealth and quantifies the performance incentive provided by a typical executive compensation program. The article shows that the performance sensitivity of the CEO's total company‐related wealth is inadequate to provide an effective incentive to maximize shareholder wealth. The article shows how the typical executive compensation program can be changed to provide an effective performance incentive.
The benefits of EDI and EFT in payment generation and cash application processes
Authors: McKenney Mary 
Published: July 2007

AbstractElectronic Data Interchange (EDI) is becoming widely accepted as a way to improve business efficiencies. Its more recent extension, Financial EDI, is just beginning to capture attention. The benefits of EDI are too compelling to be ignored. This article examines the implications of a variety of Financial EDI alternatives and issues a call to action for corporate finance executives.
Consolidated financial statements: New FASB ground rules?
Authors: Pacter Paul 
Published: July 2007

AbstractThis article discusses the key issues raised in FASB's new discussion memorandum, Consolidation Policy and Procedures: (1) Should control, rather than majority ownership, be the main criterion for consolidating the financial statements of two companies? (2) If a subsidiary is less than wholly owned, should 100 percent of its fair values at acquisition date be recognized in consolidation, or only the parent's proportionate share of fair values? (3) Should goodwill attributable to the noncontrolling (minority) interest in the subsidiary be included, or only the parent's share of goodwill? (4) If majority ownership is acquired in a series of steps, should the subsidiary's assets and liabilities be measured in consolidation by recognizing separate layers of value for each individual block of stock, or should the subsidiary's assets and liabilities be measured on a single date, namely the date control is obtained? (5) If the parent increases its majority holding by buying additional shares, is another layer of value added to the subsidiary's assets and liabilities in consolidation, or is the purchase a “treasury stock” transaction ? (6) If the parent sells a portion of its holding but continues to maintain control, is a gain recognized in consolidation, or is the sale a “treasury stock” transaction? (7) Should 100 percent of any unrealized profit on intercompany transactions be eliminated in consolidation, or only the parent's percentage? (8) How should noncontrolling (minority) interest be displayed in a consolidated balance sheet? In a consolidated income statement ? (9) In consolidation, should the subsidiary's accounting policies be conformed to those of its parent?.
Early retirement incentives: What are the costs?
Authors: Friedman Kenneth L. 
Published: July 2007

AbstractEarly retirement window programs have become popular among companies as a means of downsizing the work force. This article explores the most popular design features of incentive offers and discusses the various accounting treatments, the legal and regulatory pitfalls, and other hazards of offering window programs. A typical methodology for analyzing the cost of the program versus the anticipated savings is also presented.
EDGAR—the SEC's solution to a tidal wave of paper
Authors: Hodgson David , Mezzio Steve 
Published: July 2007

AbstractA fundamental change in the way the Securities and Exchange Commission (SEC) administers the full disclosure program mandated by federal securities laws and the way that filer information is disseminated to the public is underway. The catalyst for this change is EDGAR—Electronic Data Gathering, Analysis, and Retrieval—a computer network system that enables companies to file electronically with the SEC. This shift from paper and microform systems will be a major leap forward in the way the Commission deals with the staggering volume of documents that are filed with it. This article discusses the past, present, and future of EDGAR.
Roundtable: Is FASB making the grade?
Authors: Alper Merlin L. , Peters Aulana L. , Sorter George H. , Wyatt Arthur R. 
Published: July 2007

AbstractAlthough responsible for certain accounting standards that some of its constituents “love to hate,” the Financial Accounting Standards Board (FASB) has already outlasted its predecessor, the Accounting Principles Board, by five years. Recently FASB has faced criticism from both preparers and users of financial statements, leading many to wonder about its life expectancy. Preparers complain about standards overload, cookbook accounting, high costs of implementation, and anticompetitiveness. Regulators complain about “once upon a time accounting” or flawed standards allowing too much flexibility in application. In this context, four leading members of the accounting and business community were asked to participate in an Executive Enterprises' conference panel that assessed FASB's performance to date. Their evaluations of that performance, both positive and negative, are included in this article.
Including capital input within total productivity measurement
Authors: Stainer Alan I. 
Published: July 2007

AbstractIn an environment of inflationary conditions and rapid technological change, the state of the art of total productivity measurement is reviewed—focusing on the importance of capital input along with the more common materials and labor factors. The basis for capital input measurement is discussed and evaluated, including the concepts of economic, deprival, replacement, and net realizable values. The weaknesses of using historic cost are considered and a replacement cost system is elaborated with the capital input shown at base‐year prices. Examples are provided to illustrate how a more relevant measure of capital input can help improve strategic decisions based on total productivity.
Special section: Market value accounting. Pro: Market value accounting is a vital information system
Authors: White Lawrence J. 
Published: July 2007

AbstractAll U.S. corporations have a vital stake in the safety‐and‐soundness regulation of banks. At the heart of that regulation is the banks' accounting system. Many believe that the existing framework of generally accepted accounting principles (GAAP) is wholly inadequate for regulatory needs. As this article contends, it should be replaced by a market value accounting (MVA) framework for all bank assets, liabilities, and off‐balance‐sheet items. Although MVA would not be perfect, it would be aimed at the proper target and would be far superior in reporting banks' true net worths (capital) to regulators and thereby allow the latter to better stave off costly bank insolvencies.
SEC addresses goodwill write‐offs in supermarkets general; what will the FASB do?
Authors: Beier Raymond J. 
Published: July 2007

AbstractNew opportunities for public companies that have goodwill on their books have been created because of a recent position taken by the SEC's Office of the Chief Accountant (the SEC staff). It appears that the staff has altered its long‐held views concerning write‐offs of existing goodwill. This was based, at least in part, on the thinking that has been developed in the FASB's project on “Accounting for the Impairment of Long‐Lived Assets.”Whether this alternative approach to consider the recoverability of an existing goodwill asset will have significant effects in the marketplace remains to be seen. However, at a minimum, it does open the door to additional possibilities for companies that might otherwise not believe they could consider writing off goodwill, particularly those that have accumulated goodwill through high‐priced acquisitions.
FASB changes reporting standards for not‐for‐profit organizations
Authors: Foster Mary F. , Shiah James E. 
Published: July 2007

AbstractThe Financial Accounting Standards Board (FASB) has released two statements (Numbers 116 and 117) that establish standards for external financial reporting by not‐for‐profit (NFP) organizations and the way in which such organizations account for contributions made and received. These standards, which have been under development for six years, are part of a broader project to resolve certain inconsistencies in the reporting practices of NFP organizations. The new standards are effective for financial statements covering fiscal years that begin after December 15, 1994, which for most NFP organizations means their 1995‐96 fiscal years.This article summarizes the significant provisions of the new standards, reviews changes from current practices, and considers the effect of the pronouncements on both NFPs implementing the standards and the users of the financial statements.
Rule 10B‐5: When are accountants more likely to be sued?
Authors: Hawkins Kyleen W. , Byington J. Ralph 
Published: July 2007

AbstractMore lawsuits were filed against accountants between 1972 and 1987 thatn in the the entire history of the accounting profession. Companies hiring the accounting firm are often drawn in as well. What red flags indicate a possible lawsuit? The authors' study sought the answers.
How fraudulent financial reporting happens and what COSO advises corporate America and its auditors
Authors: Munter Paul 
Published: July 2007

AbstractBy its very nature, fraudulent financial reporting is difficult to detect. The increasingly complex computerized accounting systems found in most large companies, coupled with the complex schemes used to perpetrate this crime, make it even more difficult to detect.So how can this problem be controlled? The answers to this question are as complex as the problem itself. As J. Michael Cook, the AICPA's board chairman, stated on July 22, 1987, in testimony before the Oversight and Investigations Subcommittee of the House Energy and Commerce Committee (the Dingell hearings), “[t]here are no final answers because financial reporting serves the needs of society, and those needs are constantly changing”.Although we will probably never eliminate all fraudulent financial reporting, definitive steps to prevent its occurrence and detect it in the early stages when it does occur will be identified in this article.
Comprehensive income: How to apply the rules of FASB's recent exposure draft
Authors: Smith Pamela A. , Reither Cheri L. 
Published: July 2007

AbstractThe authors give an insider's view of FASB's recent Exposure Draft on comprehensive income. After describing the ED'sprovisions, they show the reader how to apply them to the financial data of a well‐known company to explore how the ED could affect financial results, they also examined the impact on anonymous companies from 25 different industries.
Turning corporate real estate into cash
Authors: Konikoff Paula K. 
Published: July 2007

AbstractCorporations are the largest owners of real estate in the country, but most carry real estate on their books at less‐than‐current market value. What are your company's real estate holdings really worth? Should they be used to create a cash influx for your company? What steps and precautions are involved? To help the CFO with these questions, the author reviews current real estate trends, financing techniques, and valuation methods.
Is CEO compensation related to company performance?
Authors: Langsam Sheldon A. , Kreuze Jerry G. , Newell Gale E. 
Published: July 2007

AbstractCEO compensation now averages about 209 times that of the typical U.S. factory worker. But is CEO compensation related to company performance ? The authors review the key issues in accounting for CEO compensation, and then compare the compensation of CEOs with their companies' performance. The results are somewhat surprising.
A financial officer's guide to understanding wetlands regulations
Authors: Stanwick Sarah D. , Edmonds Charles P. , Stanwick Peter A. 
Published: July 2007

AbstractCompanies often face wetlands issues in buying land, developing it, or as a result of mergers. Wetlands regulations also can have a more widespread impact on auditing and financial reporting than many companies realize. The authors explain why wetlands regulations are important, what regulations are, and the CFO's role in addressing wetlands issues.
Preparing for the euro: What U.S. financial officers need to know
Authors: Goldberg Stephen R. , Godwin Joseph H. , Martin Susan Work 
Published: July 2007

AbstractThe European Union has taken a historic step toward monetary and economic union, creating a single European currency: the euro. How will this affect U.S. companies? What are the management and financial implications? And what should U.S. firms do to prepare for the coming changes? The authors provide some answers, as well as several useful checklists.