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Accounting for Future-Oriented Expenditures: Change is Needed
Financial reporting standards require that many future-oriented expenditures for intangibles, such as development costs and personal training, be expensed in the current period. These standards cause such expenditures to be indistinguishable from expenditures for current revenues, and penalize the earnings of firms making future-oriented expenditures for intangibles. The current focus on earnings encourages firms to […]
Postretirement Benefits Other Than Pensions: Preparing for the Proposed Standard
Because of the dramatic increase in health care costs and the fact that more people are retiring earlier and living longer, the issue of postretirement benefit costs other than pensions has become a topic of great interest to issuers and users of financial statements. The Financial Accounting Standards Board is in the process of requiring […]
Employer-Employee Attitudes Regarding Union Security
The findings reported in this paper indicate employers and employees are generally unaware that the National Labor Relations Act (as amended) provides that the only obligation that can be enforced against an individual employee under a union shop contract is the obligation to pay dues and fees. Failure to understand the provisions of the law […]
Human Resource Management As Small Businesses Grow
In order to gain a perspective on the contemporary state of human resource management in smaller businesses, a total of 247 small firms were surveyed to investigate the degree and effectiveness of personnel/human resources practices currently being utilized. Using a database of firms with less than 150 employees, three distinct size categories were devised to […]
Doing Business Differently And Succeeding: Lessons From Japan
American management traditionally has not paid much attention to the way competitors do business despite the success of many foreign companies in U.S. markets. The Japanese have been successful competing in world markets, and much can be learned from both their industrial development experience and their Just-In-Time and Total Quality Control approach to competition. The […]
The Effect of a Gift-Upon-Entry on Sales: Reciprocity in a Retailing Context
The purpose of the present study was to determine whether providing shoppers with a gift upon entering a store would result in an increase in sales. An experiment was conducted in a pharmacy and a total of 200 subjects were used. The results showed that shoppers given a key chain and thanked for patronizing the […]
