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This document is intended to give business teachers a few best practice ideas. Section 1 presents an overview of best practice and a chart detailing the instructional levels, curricular areas, and main competencies addressed in the 26 papers in Section 2. The titles and authors of the papers included in Section 2 are as follows: "A Software Tool to Generate Realistic Business Data for Teaching" (Catherine S. Chen); "Alternatives to Traditional Assessment of Student Learning" (Nancy Csapo); "Applying the Principles of Developmental Learning to Accounting Instruction" (Burt Kaliski); "Collaborative Teamwork in the Classroom" (Shelia Tucker); "Communicating Statistics Measures of Central Tendency" (Carol Blaszczynski); "Creating a Global Business Plan for Exporting" (Les Dlabay);"Creating a Supportive Learning Environment" (Rose Chinn); "Developing Job Survival Skills" (R. Neil Dortch); "Engaging Students in Personal Finance and Career Awareness Instruction: 'Welcome to the Real World!'" (Thomas Haynes); "Enticing Students to Prepare for and to Stay 'Engaged' during Class Presentations/Discussions" (Zane K. Quible); "Group Project on Creating E-Commerce Site" (Diane C. Davis, Martin Hebel); "Identifying Global Business Opportunities" (Les Dlabay); "Looking beyond the First Job or Career" (Jean Mausehund); "Making a Group Work Project a Successful Experience" (Marilyn R. Chalupa); "Making Keyboarding Fun" (J. Rebecca Holcomb); "Making Students Responsible for Learning" (Dianna Briggs); "Multiple Intelligences: Classroom Strategies" (Thelma King); "Proactive Strategies for the 21st Century: Incorporating Technology in the Classroom" (Shelia Tucker); "Project Based Learning" (Johnny Sue Bauer); "Student Passages: Moving from Ineffective Groups to High Performance Teams" (Annette C. Easton, Marie E. Flatley); "Students Demonstrate English and Keyboarding Skills" (Gail Garton); "Students Demonstrate Computer Skills" (Heidi Perreault); "Teaching Problem Solving in Computer Applications Courses" (Charles M. Ray); "Teams: A Colorful Match" (Melinda McCannon, Tena B. Crews); "Using Assignment Sheets to Keep Students Busy" (Kathy Burchfield); and "Using Intranets for Teamwork" (Marie E. Flatley, Annette C. Easton). (MN)

This book, published annually, contains a collection of 12 refereed, academic research papers devoted to accounting education. Papers are: (1) "The Dual Role of Critical Thinking in Accounting Education" (Mohamed E. Bayou and Alan Reinstein); (2) "Fostering Critical Thinking in Accounting Education: Implications of Analytical Procedures Research" (James L. Bierstaker, Jean C. Bedard, and Stanley F. Biggs); (3) "Integrating Learning Strategies in Accounting Courses" (Barbara J. Eide); (4) "Students May Blossom Using Bloom's Taxonomy in the Accounting Curriculum" (Julia K. Blazelton); (5) "An Exploratory Examination of the Study Time Gap: Students' and Instructors' Estimations of Required Study Time" (Robert H. Sanborn, Bill N. Schwartz, and W. Darrell Walden); (6) "Integrating Research into the Initial Auditing Course" (Paul M. Clikeman); (7) "Analyzing an International Annual Report as a Course Project" (Robert Bloom and David Schirm); (8) "The Effect of Group Rewards on Obtaining Higher Achievement from Cooperative Learning" (Gary M. Grudnitski); (9) "Effective Teaching Techniques: Perceptions of Accounting Faculty" (James D. Stice and Kevin D. Stocks); (10) "Introduction to Accounting: Competencies for Nonaccounting Majors" (Mary S. Doucet, Thomas A. Doucet, and Patricia A. Essex); (11) "Problem-Solving Style and Success in Accounting Curricula" (John Sweeney, Carel Wolk, Scott Summers, and Jim Kurtenbach); and (12) "The Ethics Construct: A Multidimensional Analysis in an Academic Setting" (Daryl M. Guffey and Mark W. McCartney). (All papers contain references.) (CH)

This collection of seven essays from the Stanford Forum for Higher Education Futures focuses on how downsizing, quality management, and reengineering have are affecting higher education. An introductory paper, "Introduction: Change in Higher Education: Its Effect on Institutional Performance," (Joel W. Meyerson and Sandra L. Johnson) notes that measuring institutional performance involves new approaches to assessment, accountability, cost-effectiveness, and institutional adaptability. "Measuring Performance in Higher Education" (Robert H. Scott), stresses the need for measurement to be an integral part of the goal-setting process of any institution. "Measuring Performance: How Colleges and Universities Can Set Meaningful Goals and Be Accountable" (William F. Massy) offers ideas for evaluating quality and analyzing quantitative benchmark data to enhance accountability. Next, "The Self-Transformation of Corporations: A Lesson from Industry?" (Francis J. Gouillart) looks at three objectives of business transformation: reframing of corporate issues, company restructuring, and organizational revitalization. The following paper "New Dangers in Old Traditions: The Reporting of Economic Performance in Colleges and Universities" (Gordon C. Winston) suggests that colleges and universities add global accounting to traditional fund accounting for increased clarity and completeness. "Benchmarking--How Good Is Good?" (Sean C. Rush) offers principles and guidelines for using benchmarking in higher education. The last paper, "New College Leaders: Strategic Shortcuts for Short-Term Success," (Nancy J. Dunn and Linda S. Wilson) describes strategic actions and short-term changes made at Radcliffe College (Massachusetts). Most essays contain references. (MDM)

This volume is part of a series of 18 monographs on service learning and the academic disciplines. It is designed to (1) develop a theoretical framework for service learning in accounting consistent with the goals identified by accounting educators and the recent efforts toward curriculum reform, and (2) describe specific active learning strategies that are useful and powerful teaching tools. Part 1, "Theoretical Essays on Service-Learning in Accounting," includes: "Service-Learning: An Active-Learning Approach for Accounting Education" (D.V. Rama); "Service-Learning: The Accountants for the Public Interest Perspective" (Wayne G. Bremser); "'What I Do, I Understand': Service-Learning in Accounting Curricula" (William L. Weis); and "Service-Learning in Accounting: A Department Chair's Perspective" (Alfonso R. Oddo). Part 2, "Implementation Approaches," includes: "Service-Learning: A 'Free Enterprise' Model for Accounting Faculty" (Curtis L. DeBerg); "Expanding the Boundaries of Accounting Education through Service-Learning" (Lynn M. Pringle); "Service-Learning in Accounting: A Role for VITA Tax Programs" (Janice Carr); "Tax Assistance Program Provides Service-Learning at Notre Dame and St. Mary's College" (Ken Milani); "Volunteer Income Tax Assistance and the Use of Technology" (Nathan Oestreich, Carol Venable, and Martha Doran); "Service-Learning Project in the Accounting Information Systems Course: Implementation without the Benefit of Hindsight" (Alfred R. Michenzi); "Reaching Our Goals Together in Service-Learning: A Multi-Semester Accounting Information Systems Course Implementation" (Margarita Maria Lenk); "Service-Learning in a Capstone Course" (James W. Woolley); "Teaching Professional Accounting Ethics with Service-Learning" (Susan P. Ravenscroft); "Student Consulting Organizations: An Alternative Approach to Service-Learning" (Timothy S. Mech); and "Service-Learning Projects in Accounting: Implementation Strategies" (D.V. Rama). An Afterword by Paul Locatelli is titled: "Service-Learning in Accounting Education." A 37-item annotated bibliography is included. (All papers include references.) (SM)

Written by California teachers and administrators involved in distributive and office education at the secondary and community college levels, these 24 articles present information on new methods of instruction and uses of technology occurring in the business world and in education. Topics covered include Centers for Business Teacher Education, new supplements to the California Business Education Guide, industry and education cooperation, educational challenges of the 1980s, business education in the 1980s and the role of the California Business Education Association (CBEA), a systematic approach to business education program planning, an integrated approach to word processing training, computer use in accounting programs, implementing computer-assisted instruction for disadvantaged business education students, teaching disadvantaged students, cooperative distributive occupations programs, the community classroom concept, California business education and the youth initiative, Comprehensive Employment and Training Act secretarial program, instructional program for bilingual executive secretaries, individualized instruction in typewriting for handicapped students, CBEA Award of Excellence, student recruitment and retention, career opportunities for paralegals, California Association of Distributive Educators, fashion merchandising program for handicapped students, class in small business management, real estate programs, and entrepreneurship programs. (Insets contain information reflecting trends from various news sources.) (YLB)

The 26 papers in this collection from a British conference first provide an overview of group-based learning in higher education, offer a range of examples, and identify issues and trends. Chapters include: (1) "Introduction" (Roy Gregory and Lin Thorley); (2) "An Overview from Higher Education" (Diana M. R. Tribe); (3) "The UPshot Programme: Improving Group-Work Skills for Business and Accounting Students" (Diane Garland); (4) "Facilitating the Formation of Effective and Creative Working Groups" (John Robson); (5) "Towards Self-Managed Projects: Learning Team Techniques" (Victor Newman and Geoff Nelder); (6) Facilitating Team-Work in the Curriculum" (Myszka Guzkowska and Ivan Kent); (7) "Synectics in Higher Education" (Graham Rawlinson); (8) "The Academic Management of Group Projects" (Brian Stone); (9) "The Development of a Learning in Groups' Course for Academic Staff" (Roy Gregory and Lin Thorley); (10) "The Effects of Group Composition upon Students' Perceptions of Their Learning" (C. Dawson, and others); (11) "Peer Evaluation in Practice: Experience from a Major Group Project" (Brian Mathews); (12) "Facilitating Understanding of Group Dynamics" (Katherine Cuthburt); (13) "Self-Development Groups on a Diploma in Management Studies Course" (Peter Cuthburt); (14) "Using Group-Based Learning in Chemical Engineering Studies" (G. S. Bainbridge); (15) "Learning Journals for Evaluation of Group-Based Learning" (Marjorie Talbot); (16) "Working in Groups and Teams" (Jim McNally); (17) "A Case Study of a Group-Project in Aerospace Design Engineering" (Martyn Pressnell); (18) "Group-Project Work: Two Enterprise Case Studies" (Annie Grant); (19) "Development of Group Skills using a Linked Assignment" (R. G. Harris, and others); (20) "Management Indecision: Using Group-Work in Teaching Creativity" (Peter McHardy and Steven Henderson); (21) "Preparing Student History Teachers as Subject Coordinators" (Sneh Shah); (22) "Using Group-Projects in the Teaching of Mathematics to Electrical Engineering Students" (Judy Wilkinson); (23) "History Resource Packs for Schools" (David Nicholls); (24) "The Development and Implementation of Group-Based Learning on an Accounting Degree" (Trevor Hassall and Sarah Lewis); (25) "Towards the Reflective Practitioner" (Pamela Hunt and Robert McGovern); and (26) Present Challenges" (Roy Gregory and Lin Thorley). (Some chapters contain references.) (JLS)

The development of business models is of great importance for the German Grid inititive D-Grid, which is trying to establish a sustainable and self-financing long-term operating e-science infrastructure all over Germany. To guarantee the continuity and future growth of this infrastructure it is necessary to become independent of limited public funding and achieve the required revenues by chargeable services, support and developments. The business model of the German Grid Support Organization comprises the development, provision and support of generic services for the usage by all Grid communities within D-Grid. The realization of these business models is based on the development of a comprehensive accounting service that enables a seamless recording of the usage of all resources. The special challenge lies in the heterogeneous middlewares, used within D-Grid. The paper describes the development of a highly integrative accounting system as a component of the service portfolio of the German Grid Support Organization. [ABSTRACT FROM AUTHOR]

Chapter 11 of the book "How to Open and Operate a Financially Successful Photography Business: With Companion CD-ROM," by Bryan Rose is presented. It focuses on the accounting system of businesses and also discusses the need and requirement of maintaining it properly. It further mentions that accounts could be maintained using computer software and using paper journals or accounting pads and calculators.

Wireless roaming means that a mobile device is able to switch from one network cell to another while keeping the link to active services. Recent researches [13] showed that it increases the security to establish an authenticated and confidential tunnel directly to a home network which then acts as service provider respectively proxy server for further external services. In this paper we extend the trust assumptions and formal security goals for wireless roaming via tunnels (WRT) that were given by Manulis et al.[7]. Additonally, we propose an efficient protocol that realizes the authentication and key agreement for establishing the secure tunnel, whereby considering the delay restrictions that are given by current multimedia services like VoIP or video streaming. Furthermore we discuss the accounting problem and present a solution that ensures a fair accounting for the foreign network. [ABSTRACT FROM AUTHOR]

Drawing on recent European research (a thirty-two-case project inquiring into the decision processes surrounding permits for major private European development projects--Czech Republic two, England eleven, France five, Germany two, Hungary two, Italy five, Netherlands five) this article confronts the values, choices, and conduct seen as being involved in land and resource development. Viewing progressive changes in government, business, and social mores as unwillingly encouraging an operating environment of unexpected and justified license, it prompts real estate professionals to consider how the emerging imperative of sustainability will affect ethical standards and, through them, development practices. Conceiving development processes as driven by accountancy economics, (an economics primarily concerned with profit and loss and balance sheet calculation rather than wider capital considerations), it argues that these are prone to overlook many other forms of capital. Often marked by the common pursuit of cash profits, jobs, and monetary wealth. these include social, welfare, community, cultural, and various forms of resource, capital. By definition, planning is concerned with futures. By default it appears lo have become little more than a cipher for short-term political goals. Regulatory regimes, designed to protect rights and freedoms, are regularly being overridden and (national) open local government replaced by covert, elitist decision-making practices. Placing democracy and due process under threat, a form of municipal entrepreneurialism may be emerging. This shows Yiftachel's (1996) dark side of development control lo facilitate not just social engineering but private profiteering. With no one to speak for the environment. Agenda 21 sustainability and subsidiarity (the principle adopted by the European Union that decision all should be taken at the lowest possible level) seen only of interest to cities if they serve the same ends. In the face of this, it is argued, real estate professionals have a moral obligation to protect land and resources for the benefit of countless future generations. To ignore this duty may prejudice the existence of both. Thus, with current ethics in the property industry seen as a sham, a means to replace or renew them is suggested. [ABSTRACT FROM AUTHOR]

This paper examines major underlying assumptions supporting the validity of seven key managerial functions as these functions are achieved and enhanced through the systematic, conscious deployment of four current budgeting strategies. Increasingly enlightened public social policy is demanding better utilization of scarce fiscal and professional resources to meet the expanding objectives of the social environment in a complex and interdependent society. What modern human services managers need to know in substance about essential budget strategies and their increased functional utility for enhancing the objectives of human services management provide the integrating theme for the presentation. [ABSTRACT FROM AUTHOR]

An encyclopedia entry for the term "Audit Trail" is presented. In the field of accounting, the term refers to the sequence of paperwork validating or invalidating accounting entries. In the field of computing, it is refers to an electronic or paper log used to monitor computer activity. In a corporate network, an audit trail shows the exact location in the network of the files or information accessed by the employee.

Chapter 7 of the book "In Defence of Labour Market Institutions: Cultivating Justice in the Developing World" is presented. It focuses on the possibility that a negative value of labor demand elasticity with respect to the wage rate can be obtained particularly in the context of the Philippines, due to an underlying accounting identity despite having no behavioral relationship. It reveals that in deriving elasticity of demand for labor, two assumptions are made which include holding the output constant and holding the capital constant.

We investigate the applicability of packet sampling techniques to flow-based accounting. First we show by theoretical considerations how the achievable accuracy depends on sampling techniques, parameters and traffic characteristics. Then we investigate empirically which accuracy is achieved with typical flow characteristics by experiments with real traffic traces from three different networks. In a third step we illustrate how to support sampling-based accounting by providing an accuracy statement together with the measured data. We show which information is required for this and how an accuracy assessment can be approximated from information available after the sampling process using information elements of the IP flow information export protocol (IPFIX). [ABSTRACT FROM AUTHOR]

In the ‘Wooden Age’ nearly everything involved wood at some point in its production. There was no iron without charcoal or wood for pit-props and pickaxe handles, no glass or soap without potash, no transport of anything above a minimal bulk without carts, sledges, wagons and rivercraft. The previous three chapters have identified the kinds of wood that people needed, the uses to which woodland was generally put, and the manner in which such flows were regulated. This chapter will develop these themes further, with two areas particularly in mind. One is the spatial distribution of the production and consumption of wood, the form of exchange involved, and the identification of what ecologists would call ‘sources’ (points of origin) and ‘sinks’ (points of consumption) of the resource. Tracing these patterns over time will allow us to address questions of the nature of economic development, and the causes of landscape and environmental change. Understanding these processes, however, requires more than the mapping of material flows. It is also essential to comprehend how people thought about such movements and exchanges in a world strongly shaped by both institutional imperatives, and a straightforward fear of suffering, illness and mortality. In the cold winter of 1743, for example, the ducal authorities attempted to enforce the mandatory limit of two ‘wood days’ for cutting and collection in the Vorstwald of Bietigheim. But the snow lay deep on the ground that December, and local authorities objected. [ABSTRACT FROM AUTHOR]

How can organizations best account for knowledge management? In this chapter, we explore two dimensions of this problem: (1) determinants of the value of accounting information and the economic and institutional forces that shape existing knowledge accounting (KA) efforts, and (2) a discussion of six proposed alternative methods of knowledge accounting. We conclude by arguing that KA is problematic due to the economic characteristics of knowledge. [ABSTRACT FROM AUTHOR]

The article discusses the role of several shopping center managers in dealing concerns related to the center's finances or accounting. As a leasing manager, he must defend leasing decisions regarding merchandise mix and tenant selection with quantifiable results that the asset manager can understand. As landlords and managers, they must relate everyday leasing decisions to the performance of the property as a whole. In addition, both are also expected to understand what value means.

This chapter describes a study which investigated the link between price control regulation in the electricity generating industry and the accounting policy adopted for the depreciation of hydro electricity generating assets. The study also take into account the existence of cross-subsidies between electricity generation and the electricity networks, as well as the ownership and structure of the companies involved.

Chapter 2 of the book "Finance for Shopping Center Nonfinancial Professionals" is presented. It discusses the objectives and uses of financial statements. It explains the basic components of financial statements, namely the balance sheet, the income statement or profit-and-loss statement, and the statement of cash flows. It demonstrates how to construct financial statements and discusses the different kinds of ratio analysis used to analyze financial statements.

Chapter 1 of the book "Finance for Shopping Center Nonfinancial Professionals" is presented. It discusses why shopping center professionals need a working knowledge of accounting and finance. It explains some basic accounting concepts, terms, and equations. It discusses a few finance terms and appraisal concepts.

Chapter Five of the book "Trust in Numbers: The Pursuit of Objectivity in Science and Public Life," by Theodore M. Porter is presented. It explores the pursuit of objectivity in the accounting profession, and examines how accounting works if the specialist community's boundaries are less permeable. It also discusses the role of commerce in the growth of quantification.