A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers

This article focuses on the conflict in public policy between the need to provide the investing public with accurate information with regard to corporate financial statements and the need to provide the IRS with the necessary tools in order to assure corporate compliance with the tax laws of the country. The conflict arises because of the contention of the IRS that it is entitled to have access to an independent auditor's tax accrual workpapers on the one hand, and the contention by CPAs that such access will prevent adequate disclosure to the independent auditor. The article examines the policy questions on both sides of the issue and concludes that regardless of any decision by the Supreme Court in a pendingcase, Congress should pass legislation to resolve the conflict and clearly identify the scope of any previlage accorded with regard to tax accrual workpapers.     

Similarities between conflict and cooperation in the marketing channel

This article examines the relationship between two causes of conflict: domain dissensus and perceptual incongruity, and the levels of conflict and cooperation within a marketing channel dyad. Utilizing a national sample of food broker-food wholesaler dyads, four hypotheses were tested—two relating domain dissensus and two relating perceptual incongruity to conflict/cooperation. Results indicated no significant relationship between either perceptual incongruities or domain dissensus and the level of conflict found in the dyad, while a significant negative relationship was found between both perceptual incongruities and domain dissensus and the level of cooperation in the dyad.     

Factors that influence the length of industrial channels

This article is concerned with the length of channels utilized to market industrial products. Several marketing scholars have proposed that the appropriate channel structure is a function of conditions associated with the market for the product, the nature of the product itself, and characteristics of the producer and middlemen. By means of a survey of industrial product manufacturers, this study identified six characteristics of middlemen, industrial markets, and industrial customers that appear to be significant influences on the length of channels used to distribute industrial products.     

大学英语口语课程探究式教学及其实施原则

在大学英语口语课程中实行探究式教学,要遵循话题真实原则、建构—探究原则和交流互动原则,提高学生的交际能力。     

Product life cycle research: A literature review

The purposes of this paper are threefold: to review the scope of product life cycle (PLC) research; to pinpoint areas requiring further investigation; and to provide guidelines for future researchers. Because of the paucity of empirical evidence, only tentative conclusions are advanced. For example, the most common PLC pattern is the classical, bell-shaped curve, but it is not the sole shape. The application of various forecasting techniques across the PLC have met with merely moderate success. Very little research has been conducted either on how different characteristics of the firm influence the PLC or on the actual use of various PLC-strategy theories by business planners. Finally, investigators have focused almost exclusively on validating the existence of the PLC concept among nondurable consumer goods. Industrial items, as well as major product changes, have been nearly ignored. The main conclusion is that additional research-more diversified and extensive in nature-is needed on many PLC topics.     

Marketing to associations that specify or approve industrial products

This article introduces the concept of indirect marketing. It examines a situation where individuals, groups, and organizations other than the purchasing organization have a major say in the purchase decision. Implications for a marketing program to meet this situation are discussed.     

高校体育教学融入人文精神的思考与探索

高校作为人才培养的主要基地和高素质人才的摇篮，在培养学生人文精神方面具有非常独特的优势，然而由于种种原因，我国高校教学尤其是体育教学中人文精神普遍处于缺失状态。本文通过分析高校体育教学中人文精神缺失的原因，探讨了在高校体育教学中融入人文精神的策略，以期更好地推动素质教育的实施和高校体育的改革。     

More on public information and stock price

In a recent issue of this journal [2] McCain and Millar examined whether “favorable” and unfavorable” stock analyses appearing in the Wall Street Journal column “Heard on the Street” could be used to predict one-day, seven-day, and six-month price movements of the affected stocks. In this note we question the conclusions of that study based upon methodological grounds.     

河南机专的改革实践与价值工程

价值工程在河南省机电行业中推广应用,曾取得明显的经济效益.价值工程是实现事物优化的工具.我校在改革的实践中运用价值工程的思想和原则,提高办学功能,降低办学成本,使学校获得了发展,增强了活力.     

Salary increases for the marketing executive

This article discusses how marketing executives view their pay raise. A study of 491 marketing executives examined their views on what is a meaningful salary increase and the reasons why their companies give pay raises.