Earnings Management and Its Implications

In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality. Staff Accounting Bulletin 101, Revenue Recognition in Financial Statements, which was issued in December 1999 in response to the Committee of Sponsoring Organizations of the Treadway Commission report, illustrates the importance of earnings to the SEC. The SEC and the public are demanding greater assurance about the quality of earnings. Notwithstanding the grave threat that abusive earnings-management practices pose to the reliability and accuracy of financial statements, the accounting profession may be reluctant to address this issue. While there is evidence that accounting educators are attempting to make accounting students aware of abusive earnings-management practices, further efforts are needed by state societies and public accounting firms to better equip CPAs with the tools necessary to identify earnings-management techniques. Education could help to reduce the expectations gap between auditors and financial statement users

Is There a New HRM? Contemporary Evidence and Future Directions

[Excerpt] Is there a new human resource management? Yo. That is, yes and no. A new perspective -- strategic human resource management -- emerged during the 80s to take its place alongside the more traditional operational and programmatic perspectives as a major influence on the field. This perspective has rapidly progressed in terms of theory and research (if not practice). But, it continues to take many shapes and forms, and even with its various permutations, is far from universally embraced by scholars or practitioners. What follows is a brief look at the strategic perspective of the field. It begins with a summary of some common themes. This is followed by an illustrative review of extant theory,which in particular distinguishes between the two dominant theoretical streams which have thus far emerged: (1) the multiple model theorists (MMTs) who are given to building typologies of human resource strategies and describing or prescribing the conditions under which the various types work or should work best and (2) the dominant model theorists (DMTs) who are rather less preoccupied with contingencies and rather more concerned with the details and promulgation of their preferred models or strategies within and across firms. Next comes a look at the extent to which these two views show up in actual practice.The evidence is sparse, but their diffusion appears to be rather limited thus far. This naturally gives rise to a discussion of the factors which seem to encourage and, especially, discourage diffusion. Particular attention is paid to the adoption of the so-called strategic business partner role by human resource executives, managers, and professionals, and to the adequacy of this role as a catalyst for the diffusion of the strategic perspective across the U. S. and Canadian economies. Finally, suggestions are made regarding future theoretical and empirical work which might help keep the strategic perspective moving ahead

Information Outlook, September 2001

Volume 5, Issue 9https://scholarworks.sjsu.edu/sla_io_2001/1008/thumbnail.jp

Creating a Professional Development Plan for a Simulation Consortium

As the United States struggles with health care reform and a nursing education system that inadequately prepares students for practice, dramatic advances in educational technology signal opportunities for both academic and practicing nurses to affect our profession as never before. Simulation technologies provide large and small institutions with the means to educate health care students and novice professionals effectively and efficiently through hands-on experience, but the costs of such a venture can be prohibitive. A simulation consortium offers a venue for different health care and educational institutions with shared goals to pool knowledge, monies, and labor toward health care education throughout a geographic area. This article details one Midwestern U.S. region's work in creating a professional development plan for a new simulation consortium

Tomorrow\u27s Compensation and Rewards Shaped by Today\u27s Choices

[Excerpt] Today\u27s trends shape tomorrow. This is as true for the weather as it is for the way people are paid. Employee compensation in the future is being shaped by the choices we make today. So, by examining these choices, we can sketch a picture of tomorrow\u27s compensation. This isn\u27t to say that the past predicts the future. This is no more true in our field than it is in weather forecasting. But by analyzing the forces affecting today\u27s trends, we are better able to understand tomorrow. And, I believe it is important to understand how employee compensation will be determined and what the consequences of different approaches will be. For the way employees are compensated affects their financial well being, their skills and knowledge and their self worth. Compensation directly impacts the economic effectiveness of employers and the talents of a nation\u27s human resources. Finally, the way employees are compensated exhibits society\u27s sense of social justice

The Issue of Globalization-An Overview

[From Summary] In the 1990s, globalization gained widespread usage as a term with many interpretations. Globalism is employed in this report to describe networks of interdependence functioning at multi-continental distances. Globalization is an increase in globalism and de-globalization a reduction. In providing an introductory view of these networks, with an emphasis on contemporary economic factors, a goal of this report is to illustrate how policy consequences, sometimes unintended, may be dispersed via globalized networks. As networks expand and become more intricate there is an opportunity for feedback along previously non-existent linkages

The Internet and the Threat It Poses to Local Media: Lessons From News in the Schools

Based on a survey of teachers and Newspapers-in-Education program directors, examines the use of Internet news in classroom instruction, implications for the economic viability of local news and community as locations of self-government, and challenges

NASA industry education initiative. Education programs report, 1991

Findings from the initial inventory of education programs show that support for the NASA-Industry Education Initiative (NIEI) appears to be strong among the organizations surveyed. In addition, the range, depth and historical baselines of NIEI education programs are encouraging. It is also apparent that there is a significant level of cooperation between NIEI members and other organizations. Heavily focused towards science, engineering, mathematics and technology achievement, NIEI activities appear to be aligned with national education goals. Three criticisms are revealed: (1) the majority of programs are targeted fairly late in the education cycle; (2) the number of initiatives geared towards adult literacy and adult skills-enhancement appears to be relatively low; (3) the majority of NIEI activities involve traditional education-assistance programs, but the number of critical assessment and systematic reform initiatives is low. Four Working Group recommendations resulted from this activity: (1) NIEI Working Group operations should continue for an indefinite period, with participation open to other like-minded private-sector organization; (2) the report should be periodically updated; (3) an analysis of ongoing education programs should be conducted; (4) American corporations should continue to support education and evaluate in-house programs periodically

Special Libraries, Summer 1992

Volume 83, Issue 3https://scholarworks.sjsu.edu/sla_sl_1992/1002/thumbnail.jp