bluuebunny/crossref_metadata_2025_split huggingface dataset:
Leadership and culture: Work‐related values and leadership styles among one company's U.S. and German telecommunication employees
Authors: Kuchinke K. Peter 
Published: July 2007

AbstractThis survey‐based study examines differences in leadership styles and work‐related values among managers, engineers, and production employees of one company's U.S. and German telecommunication employees. Using Bass and Avolio's Full‐Range Leadership theory and Hofstede's theory of culture, the results reveal lower levels of transformational leadership styles among German employees, but no differences in leadership styles among different job categories in either country. There were country‐level differences in culture that explained a portion of the variance in leadership scores. Job category also had a main effect on cultural values. The study points to patterns of work‐related values different from those predicted in earlier research, and to the need for further refinement of research in leadership theory and our understanding of culture.
Validity of multiple ratings of business student performance in a management simulation
Authors: McEnery Jean M. , Blanchard P. Nick 
Published: July 2007

AbstractThis study examined the reliability and validity of assessor, peer, and self‐ratings of management skills. The sample was made up of 261 undergraduate business students at a large midwestern university. An assessment center process was used to examine the skills of students in a management skills course using the Looking Glass simulation. Assessors were graduate students and faculty. This study found a lack of convergent and divergent validity in assessor‐peer ratings and assessor–self‐ratings. However, convergent and divergent validity were found in self‐peer ratings. The conclusion is that peer and self‐ratings may be very useful sources for developmental information under conditions of rater anonymity and when organizational rewards are not at stake.
Bridging Gaps: An update from the ASTD research committee
Authors: Dilworth Robert L. , Redding John 
Published: July 2007

AbstractAnnually, the American Society for Training and Development (ASTD) Research Committee is invited to use this editorial space to provide an update regarding the committee's directions and activities. So what is the committee up to? Here is the short answer. We are seeking to bridge two gaps: the gap between practitioners and researchers and the gap between practitioners and senior executives.In last year's editorial, Laurie Bassi, ASTD's vice president for research, made a compelling case that the gap between practitioners and researchers is widening (Bassi, 1998). According to Bassi, practitioners are being bombarded with new HRD (human resource development) dilemmas at accelerating rates of speed. Yet the means to create and disseminate research‐based solutions to these dilemmas remain unchanged. They tend to be slow, cumbersome, and difficult for practitioners to access. The committee has several initiatives under way that are aimed at addressing the practitioner‐researcher gap:
Implications of leader‐member exchange theory and research for human resource development research
Authors: Burns Janet Z. , Otte Fred L. 
Published: July 2007

AbstractLeader‐member exchange (LMX) theory and research is one approach to studying organizational leadership. It has developed as an alternative to average leadership style (ALS), which attempts to identify a single most effective leadership style. LMX focuses instead on the heterogeneity of dyadic relationships. LMX theory is not yet well enough developed to be a guide to HRD practitioners, but further research in this area could lead to the development of better theory to guide HRD interventions. There are some strengths and many weaknesses in LMX theory and research. Recent research has supported the theory, but research is needed on instrumentation, the impact of LMX quality on organizational outcomes, the ways in which leader‐member relationships develop, and behavioral components affecting the initiation of leader‐member relationships.
Integrating learning with working: A reconception of the role of workplace learning
Authors: Torraco Richard J. 
Published: July 2007

AbstractThe nature of work continues to evolve from predictable, deterministic patterns to forms that are more contingent and idiosyncratic. The evolution of work and of the expertise needed to perform it have not been accompanied by innovations in the models used by workplace educators to develop this expertise. For some technical work roles, present models are inadequate for developing the skilled performance the roles require. Using in‐depth accounts of actual work activity, this article examines changes in how work is accomplished. Emergent themes from selected work settings are analyzed against present models of employee development. Using the theories of situated learning and distributed cognition, a reconception of the role of learning interventions is proposed that more fully integrates learning with working.
The effect of gender role, attitude toward leadership, and self‐confidence on leader emergence: Implications for leadership development
Authors: Kolb Judith A. 
Published: July 2007

AbstractAlthough research has indicated no substantial differences between the behaviors of male and female leaders, differences exist in perceptions of these behaviors. Leadership continues to be described in stereotypically masculine terms, although some evidence exists that an androgynous leadership style also may be related to perceptions of leadership. This study examined whether self‐perceptions of masculine gender role characteristics would predict individuals who were perceived by others as leaders on a team project and if other self‐report measures might be used instead to predict leadership. Results indicate that both attitude toward leadership and leadership experience were stronger predictors of leader emergence than masculine gender role.
The influence of job motivation versus downsizing on individual behavior
Authors: Jalajas David S. , Bommer Michael 
Published: July 2007

AbstractThe turbulence caused when a company downsizes places unusual demands on training and development personnel. For their efforts to be successful in such an environment, these professionals must understand the effects of down‐sizing on the survivors. Studies of the impact of downsizing on the behaviors of survivors have yielded mixed results. We propose and test a model that focuses on job motivation as well as past and future downsizing factors. The results indicate that job motivation dominates the downsizing factors, which may explain why the findings of previous studies are mixed. The implication is that job design that promotes empowerment and intrinsic motivation is more important than the effects of downsizing.
Accounting winds of change—new accounting rules for financial instruments are coming
Authors: Parks James T. 
Published: July 2007

AbstractAccounting rules for financial instruments and financial institutions are changing. The astronomical cost of financial institution failures has forced a reexamination of accounting principles for all financial assets and liabilities, regardless of whether they are currently recorded either on or off the balance sheet. Some regulators are advocating more market value accounting and disclosures to provide a fuller picture of institutions' economic health and the risks posed by new, innovative financial instruments. The Financial Accounting Standards Board (FASB) and the Accounting Standards Executive Committee (AcSEC) of the AICPA are trying to address many of these complex accounting issues. How they resolve these issues may affect a company's financial reports in ways not currently imagined. (The views expressed in this article are the author's and not necessarily those of Fannie Mae or the Savings and Loan Associations Committee of the AICPA of which he is a member).
Purchase accounting without goodwill two‐step falls out of style
Authors: Ditman Stephen M. 
Published: July 2007

AbstractFueled by the publicity generated from the Dow Chemical‐Marion Laboratories transactions in 1989, the business and financial community's interest in a new and creative form of business combination, which appeared to result in “purchase accounting without goodwill,” continued to gain momentum through the first half of 1990. However, the Emerging Issues Task Force (EITF) of the Financial Accounting Standards Board (FASB) effectively squelched the concept of “purchase accounting without goodwill” via a series of consensuses in July and September 1990. The effects of these consensuses are analyzed in this article, using the Dow‐Marion transaction for illustrative purposes.
Software costs—a growing accounting issue
Authors: Munter Paul , Moores Tommy , Sanders George 
Published: July 2007

AbstractThe issue of accounting for computer software costs that a company incurs for its own internal use has not been adequately addressed in the accounting literature. As such, many questions and comparability issues remain regarding the appropriate accounting for such costs. In this article, the authors discuss the accounting issues and their implications and report the results of a survey on current accounting practices.
The complex business and accounting issues in other postretirement benefits
Authors: Saslow Mary S. 
Published: July 2007

AbstractThe controversy surrounding FAS No. 106, “Employers' Accounting for Postretirement Benefits Other Than Pensions” goes well beyond the statement's new accounting requirements. This article provides insights into the pervasiveness and complexity of the business issues related to retiree health care benefits, the principal benefits covered by FAS No. 106, and provides suggestions to employers as to areas in which immediate attention may be warranted.
A corporate perspective on the revenue reconciliation act of 1990
Authors: Woolf Steven M. 
Published: July 2007

AbstractThe Revenue Reconciliation Act of 1990 is intended to raise over $140 billion over the next five years. Although the corporate income tax rate remains unchanged, the 1990 law includes provisions affecting preferred stock dividends, debt cancellation income, and corporate equity reduction transactions. The new law also imposes excise taxes on certain “luxury” items.
How Moody's evaluates property/casualty insurers
Authors: White W. Richard 
Published: July 2007

AbstractMoody's Investors Service currently assigns financial strength ratings to a group of insurance companies comprising over 60 percent of U.S. domestic property/casualty premiums. The value of these ratings derives from Moody's on‐going, in‐depth meetings with the senior managements of the companies rated. Such analyses begin with the information that is readily available in the insurer's annual statutory statement, which Moody's then relates to the financial and legal structure of which the insurer is a part; this context is often provided by both parent company and consolidated financial statements. Moody's also relates the statutory and GAAP data to the regulatory and competitive context in which the insurer operates. Ratings are assigned by a committee, based on the reasoned judgment of several experienced analysts.
Internal control—a question of integrity, ethics, and competence
Authors: Steinberg Richard M. , Faulk Robert J. 
Published: July 2007

AbstractAs an outgrowth of a Treadway Commission recommendation, the Commission's sponsoring organizations initiated a study to provide a common definition of internal control that public companies can use to judge the effectiveness of their internal control systems.This article provides a brief overview of the study's resulting internal control framework, focusing principally on one particular component—the competence, integrity,and ethical values of a company's people.
Distinguishing between liability and equity instruments
Authors: Levine Marc H. , Fitzsimons Adrian P. 
Published: July 2007

AbstractThis article discusses the issues enumerated by the Financial Accounting Standards Board (FASB) in its Discussion Memorandum, “Distinguishing Between Liability and Equity Instruments and Accounting for Instruments with Characteristics of Both.” The salient issues relating to the classification of instruments as being either liabilities or equities are discussed, as are new alternatives of distinguishing between liability and equity items as a means of improving financial statement disclosure.
How to evaluate accounting and reporting by insurance companies
Authors: Ratcliffe Thomas A. , Munter Paul 
Published: July 2007

AbstractThere has been increased interest in the financial performance and financial accounting principles applicable to insurance companies. As a result, the FASB has found it necessary to establish accounting principles for insurance providers to ensure a greater degree of comparability in financial reporting among such entities. This article provides an overview of the insurance accounting requirements established by the FASB.
ESOP accounting: The critical issues
Authors: Thomas Paula B. 
Published: July 2007

AbstractThis article deals with the accounting aspects of ESOPs. Though the primary authoritative guidance on accounting for ESOPs is still SOP76‐3, “Accounting Practices for Certain Employee Stock Ownership Plans,” ESOPs have mushroomed in complexity since its issuance. Accordingly, many issues have arisen in practice that were not addressed by this SOP. Some of these areas have been addressed by the FASB's Emerging Issues Task Force; the AICPA also is in the process of re‐examining its position. Specific controversial accounting areas explored in this article include the sponsoring company's ESOP debt recognition, expense recognition, treatment of dividends, and EPS considerations. A particular point of controversy appears to be whether companies should use historical cost or current value in calculating compensation expense.
Perspective: International accounting standards in the post‐cold war era
Authors: Cherry Paul G. 
Published: July 2007

AbstractTo remain competitive in the post—Cold War era, enterprises will need to have quick and easy access to international markets. They will have to adapt their systems and procedures so that they can produce the financial information required in each market. At present, this means, in effect, keeping several sets of records so that financial results can be reconciled using the host market's accounting practices. This can be costly and time‐consuming. In conjunction with securities regulators, the International Accounting Standards Committee has undertaken a major initiative to develop the single set of internationally acceptable standards of financial reporting needed in today's international markets. These efforts are summarized in this article.
1991 SEC form 10‐K checklist–income statement, cash flows, footnotes, and other miscellaneous topics—part 2
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 (GAAP) but will need an additional checklist for SEC reporting requirements The following checklist is a continuation of the 1991 SEC Form 10‐K Checklist that was presented in the Summer 1991 issue of Journal of Corporate Accounting and Finance. It includes SEC rules for the income statement, statement of cash flows, footnotes, and other miscellaneous special topics in the Form 10‐K. Although it generally covers only the codified SEC rules, certain common reporting problems cited recently by the SEC staff are also addressed.
A corporate investor's guide to REMICs and CMOs
Authors: Siegel Robert S. , Baskin Dorsey L. 
Published: July 2007

AbstractIncreasing numbers of investors have been getting involved in the secondary mortgage market by purchasing asset‐backed securities, including investments in real estate mortgage investment conduits and collateralized mortgage obligations. Although securitization is an evolving area, pledging expected asset cash flow to raise funds has become standard practice. Several factors have led to the popularity of securitization, namely, an ability to quantify and minimize the risk, assignment of independent credit ratings, and enhanced after‐tax rates of return when compared to comparable credit‐risk investments. This article discusses the economics of these investments, as well as the appropriate accounting and tax treatments.
How to plan and implement an executive information system
Authors: Hauser Bonnie , Weiss David H. 
Published: July 2007

AbstractThe goals and benefits that executive information systems (EIS) offer to modern organizations are examined in this article, which also debunks some of the common myths and unrealistic expectations surrounding their application. The authors provide a general analysis of current EIS technology, discuss project planning issues, and offer guidelines for successfully developing, implementing, and maintaining systems that will afford lasting value to management users.
How to deal with the earnings adjustment to the AMT
Authors: Knight Ray A. , Knight Lee G. , Phebus Debra C. 
Published: July 2007

AbstractThe 1986 Tax Reform Act significantly altered the corporate tax structure by replacing the add‐on minimum tax with an alternative minimum tax similar to the AMT for individual taxpayers. This article (1) explains the adjustments and tax preference items used in computing alternative minimum taxable income for corporate taxpayers, (2) compares and contrasts the adjusted net book income calculation and the adjusted current earnings calculation used in determining AMT liability, (3) examines the record‐keeping requirements necessitated by the AMT, and (4) explores ways in which corporations can minimize their AMT liability by controlling the timing of tax preference items.
Accounting for executive stock options: Valuation alternatives for change
Authors: Scoones Eric , Eichen Susan 
Published: July 2007

AbstractThe use of stock options in executive compensation is encouraged by current accounting treatment, which in most cases does not result in compensation expense. Amid increasing public concern about executive compensation levels, FASB is returning its attention to proposals to revise the accounting rules for stock options. At the same time, the SEC is reconsidering its requirements for disclosing the value of executive stock options. In addition to reviewing the status of these projects, this article analyzes the option valuation models that might be used if new accounting or disclosure rules are adopted.
A hedge or not a hedge? EITF 91‐4 tried to answer the question
Authors: Rane David A. 
Published: July 2007

AbstractThe hedge accounting debate continues to rage as new, complex hedging instruments exacerbate the inconsistencies of FAS 52 and FAS 80. The Emerging Issues Task Force tried to define when to apply FAS 52 and FAS 80 in EITF 91‐4. After lengthy debate, the Task Force agreed to require disclosure while they further discuss the issue. The disclosure requirements are effective for fiscal years ending on or after December 31, 1991.
Retiree medical benefits: Making the fund or finance decision
Authors: Kra Ethan E. , Bader William A. 
Published: July 2007

AbstractThis article discusses the differences between funding and financing of retiree medical benefits. It also describes various employer‐provided arrangements that are used for funding or financing retiree medical benefits, and the types of employers for which each vehicle might be appropriate. Several issues will be discussed with respect to each vehicle, including: the ability of the employer to take a tax deduction; the applicability of any nondiscrimination rules; and the applicability of income tax on investment income and on receipt of benefits. The criteria for making a decision on whether to utilize a funding or financing vehicle will also be addressed.
Writing off impaired long‐lived assets: Discussion memorandum outlines options
Authors: Sylvestre Anne Jeannette , Strobel Caroline D. 
Published: July 2007

AbstractIn recent years, the selective write‐downs of impaired long‐lived assets has reduced the credibility, comparability, and consistency of financial reporting. In December 1990, the Financial Accounting Standards Board (FASB, or the Board) issued a Discussion Memorandum (DM) to solicit comments on related issues and to develop a consensus on the standards to be used in determining when and how the value of impaired assets should be written down. It is expected that the Board's project on the impairment of long‐lived assets will ultimately result in one or more Statements of Financial Accounting Standards. This article provides a brief discussion of prior and current accounting practices regarding the impairment of long‐lived assets and explores each of the issues identified in the Discussion Memorandum.
How to get workers' compensation costs in line
Authors: Swalboski Jon , Mohrman David 
Published: July 2007

AbstractNationwide, direct workers' compensation costs exceeded $60 billion in 1990, and the figure is expected to double by 1995. Indirect costs (e.g., for lost productivity) may add another 200 percent to the direct cost of job‐related injuries and illnesses. Soaring health care costs and excessive attorney involvement account for part of the cost escalation. To gain control over workers' compensation costs, employers should consider alternative financing and cost‐allocation arrangements. They should also take a “holistic” approach to cost management. By adopting aggressive loss prevention and cost‐containment practices, employers can rein in spiraling workers' compensation expenses.
MD&A disclosure, “through the eyes of management”—in the matter of caterpillar, Inc.
Authors: Strauss Emanuel D. 
Published: July 2007

AbstractThe SEC has long stressed the importance of disclosure pursuant to Item 303 of Regulation S‐K, Management's Discussion and Analysis of Financial Condition and Results of Operations. The Commission recently issued a significant Order and Opinion regarding Caterpillar's failure to comply with the MD&A requirements. This article analyzes the SEC's enforcement action, provides a historical perspective, and offers some practical considerations for this type of disclosure.
Increasingly active shareholders: What management needs to know—and do
Authors: Hoff Jonathan M. , Reina Lawrence J. 
Published: July 2007

AbstractInstitutional investors, especially pension funds, have become a new breed of active shareholder, challenging the classical concept of shareholders being essentially passive. The sponsorship of increasing numbers of annual shareholder resolutions on a variety of corporate governance topics is one visible measure of this increased activity. The effect of these measures can be seen in several areas: in efforts to change federal regulations relevant to shareholder proposals both at the Securities and Exchange Commission and in Congress, including recent proposals to increase shareholder consideration of executive compensation levels; in proposals for increased dialogue between management and shareholders; and in studies that question basic assumptions about the roles and relationships of management and shareholders. This article examines these important developments—all of which are indicative of positive trends in the evolution of the management‐shareholder relationship.