将财务化繁为简

研究显示:有害的复杂性会为组织带来约10.2%的利润损失。因此,有必要现在就审查一下你所在企业的财务部和整个组织,看看是否可以通过降低复杂性来减少损失。在绝大多数企业中,财务部门处于复杂的系统和流程网络的中心,贯穿从财务报告一直到业绩管理。     

Wealth Distribution, Inflation Tax, and Societal Benefits of Illiquid Bonds

Illiquid nominal government bonds are shown to have two opposing effects on welfare. First, the relatively poor choose to top-up money balances for future consumption by purchasing nominal bonds at a discount. The wealth distribution becomes more centered with a smaller consumption deviation from the first best. Second, the higher inflation tax on monetary wealth to finance interest payments makes money less valuable, so that the quantity of output produced in exchange for money decreases. The trade-off between the welfare-enhancing effect on wealth distribution and the distortionary effect on output implies the socially optimal discount rate and liquidity.     

Review of the Housing Allowance Program

Housing allowances are being touted as the popular solution to the low-income housing problem. This article briefly examines the historical background, past research, factors, and issues which must be considered in designing an effective program. Major household concerns considered are: equity, eligibility and allowance formulas. Attention is given to program goals and their influence on the amount and kind of subsidy, definition of income and allowance formula selected. The response of the housing market to the new demand created is examined along with related factors such as requirements that recipients live in standard dwelling units and collusion opportunities for landlords and recipients. Based on research conducted on the food stamp program, household expenditure change is projected. Finally the impact of a housing allowance on other support programs and the need for program integration and administrative simplicity is considered.     

Auditor Mindsets and Audits of Complex Estimates

Auditors experience significant problems auditing complex accounting estimates, and this increasingly puts financial reporting quality at risk. Based on analyses of the specific errors that auditors commit, we propose that auditors need to be able to think more broadly and incorporate information from a variety of sources in order to improve audit quality for these important accounts. We experimentally demonstrate that a deliberative mindset intervention improves auditors’ ability to identify unreasonable estimates by improving their ability to identify and incorporate into their analyses contradictory information from diverse parts of the audit and improving their ability to think critically about the evidence. We perform additional analyses to demonstrate that our intervention improves auditor performance by causing them to think differently rather than simply to work harder. We demonstrate that critical thinking can improve the identification of unreasonable estimates and, in doing so, we provide new directions for addressing audit quality issues.     

FACTORS RELATED TO HOUSEHOLD AND CHILD CARE TASK RESPONSIBILITY OF SPOUSES IN HOUSTON,TEXAS

What are the differences in household and child care task responsibility by the employment role responsibility of spouses? What are the differences in the relationships between task preference, quality of task performance, and sex-role ideology and household and child care task responsibility of spouses by the employment role responsibility of the spouses? What are the most important variables in determining household and child care responsibility? Data were collected from a random sample of wives and husbands in Houston, Texas. The sample (n = 151) was generally characterized as white, middle-aged, upper income, and middle class. Wives who shared the employment role had less responsibility for female and child care tasks and husbands had more responsibility for female tasks than spouses in families in which the husband had total responsibility for the employment role. However, spouses who shared the employment role maintained major responsibility for their traditional household and child care tasks. Although liking of the tasks, quality of task performance, and sex-role attitudes were related to household and child care task responsibility, these relationships were not significantly different when the employment role was shared or was the total responsibility of the husband. Multiple regression analyses revealed that quality of task performance was the most frequent significant variable in determining household and child care task responsibility. Implications and recommendations are given.     

High school students' knowledge of telemarketing fraud tactics in the U.S.A.

Telemarketing fraud is a rapidly increasing problem with widespread economic implications for consumers and society. Given the extent of the problem, government agencies and consumer organizations are involved in educational efforts aimed at reducing telemarketing fraud. But does education make a difference? The effects of an educational experience on the knowledge of high school students with regard to telemarketing fraud tactics were explored in a controlled setting, in this study. Analyses of pre- and post-test results for treatment and control groups revealed an increased knowledge of telemarketing fraud tactics from a lesson on legitimate and fraudulent telemarketing practices. Even after controlling for age, gender and rural/urban residence a significant difference in average test scores continued to exist.     

An evolving historical paradigm: from ‘home economics' to ‘family and consumer sciences’1

With the professional name change in the United States of ‘home economics' to ‘family and consumer sciences’, the purpose of this paper is to facilitate communicating an understanding of our profession to our students. This paper focuses on an historical perspective depicting a progression of conceptualizations about the profession. Four developmental models are presented to provide a system of organization that will help students develop their professional identity. This paper is a reflection of an individual journey to gain a personal-professional identity. The sharing of this pilgrimage and the visual models that have been developed to enhance its communication have become a valuable resource and meaningful part of an undergraduate core class that provides students with the initiative to begin their own professional clarifications.