Terry Jackson and Dr. Ron Worsham, SOAIS In the past year, a landmark Supreme Court decision changed the way restaurants calculate social security taxes related to employee tips. In the case of the United States v. Fior D’Italia, Inc. [2002-1 USTC ¶50,459], the Supreme Court ruled against Fior D’ Italia, Inc. by concluding that the […]
Archives for October 2013
The Conscious Alignment of Strategy and Culture and Its Affect on Project Work: A Case Study of Three IT Departments Following a Transition in Leadership
Alan P. Hyatt and Drs. Michael P. Thompson, Organizational Leadership and Strategy; Ernest J. Nielsen, Office of Information Technology My study provided the research for my honors thesis. The thesis discusses and develops the Theory of Conscious Alignment (TCA). The theory states that leaders and managers who consciously mold the strategy and culture of their […]
Accounting Fraud: Case Studies That Prepare Business Students to Defend Themselves from Unethical Colleagues
Stephen P. Hunt and Dr. Steve Albrecht, School of Accountancy and Information Systems Most business students will eventually work with an unethical colleague whose schemes must ultimately crumble. The unethical person could drag his coworkers and his company down with him. We must prepare today’s business students (tomorrow’s executives) to save their own names and […]
Managers Use of FAS No. 115 for Investment Securities to Manipulate Earnings
Joseph B. Hillstead and Dr. Ted Christensen, School of Accountancy and Information Systems In the wake of catastrophic accounting scandals involving companies such as Enron, WorldCom, and Andersen, investors and the Securities and Exchange Commission have become increasingly concerned about the quality of reported earnings. Wall Street earnings expectations may be overriding common-sense business practices. […]
Regional Economic Development in the Bashkir Autonomous Republic: Liberty as Growth
H. Shane Hansen and Dr. Phillip J. Bryson, Business Management A look at the economic development in the Bashkir Autonomous Republic of the Russian Federation provides an extremely interesting example of Russia’s transformation to a marketbased economy. While the Republic of Bashkortostan has accomplished great strides economically in modernization and exploiting natural resources since 1991, […]
POLICE AND COMMUNITY TEAMWORK SURVEY: CRIME VICTIMIZATION QUESTIONS
Scott Zogg and Dr. Kay Smith, Psychology With the help of the BYU ORCA scholarship provided, professors in the Psychology, Statistics, and Sociology departments, and the use of a 13 console CATI-system tele-lab on campus, behavioral science and statistics students completed a representative survey of Provo adults for the Provo Police Department. The survey, which […]
GENERATION AND FORMAL ANALYSIS OF ALGORITHMIC FRACTALS IN HYPERSPACES
Minglei Xu and Dr. Robert P. Burton, Computer Science n-D fractals, where n> 4, have long been under scrutiny for their mathematical properties and artistic values. Multi-dimensional space filling curves, for instance, are a focus for contemporary topologists. Notable works in this area include the uses of quaternions, commutative hyper-complex calculus, and, most recently, doubling […]
Assessing the Fraud Risk Assessment: How Audit Firms are Applying the Recommendations in SAS 99
Jacob Given and Dr. T. Jeff Wilks, School of Accountancy & Information Systems Overview of Topic Area The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the […]
Efficacy of the Small Corporate Offering Registration Program
Gee Gardner and Dr. James Brau, Business Management Our research involved a study on SCOR (Small Corporate Offering Registrations) and what factors contributed to their success in raising capital. My primary responsibility has been that of collecting the data from the State Securities Divisions. The State keeps disclosure documents on all SCOR offerings done within […]
Nonverbal Cues Auditors Can Use To Detect Deceit
Brandon B. Buhler and Dr. W. Jeff Wilks, Accounting and Information Systems Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also […]
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