Strategic Finance back issues from September 2008:
Planning ahead: message from the chair.(Perspectives)
Sep 01, 2008; ... We accountants are by nature pretty cautious, thoughtful people. Making snap, ill-informed decisions just doesn't jibe with who we are--and that holds true for most areas of life. [ILLUSTRATION OMITTED] One area where we can sell ourselves short, however, is in ...
A corporate virus?(Best Practices)
Sep 01, 2008; ... The gophers have attacked my husband's tomatoes. This is no laughing matter. As a matter of fact, it points to an all-too-common business dilemma. [ILLUSTRATION OMITTED] A few years ago, Gary built a 6' x 10' box on the ground outside my office window, filled it with ...
Shareholder value reviews.(Strategic Management)
Sep 01, 2008; ... In theory, the primary fiduciary responsibility of a firm's board of directors is to ensure that shareholder value is maximized over the long term. This wealth-creation process requires that management promote a long-term culture of ethical behavior both internal and external to the firm. ...
Larry White will head new RCA Institute.(NEWS)
Sep 01, 2008; ... Former IMA Chair Larry R. White, CMA, CFM, CPA, CGFM, has been named executive director of the newly created RCA Institute. Over the past several years, Strategic Finance has published a number of articles on Resource Consumption Accounting (RCA) and the German management ...
Sec announces idea.(Securities & Exchange Commission)(Brief article)
Sep 01, 2008 ... The Securities & Exchange Commission (SEC) recently unveiled the successor to its EDGAR database that "will give investors far faster and easier access to key financial information about public companies and mutual funds." Called IDEA (short for Interactive Data Electronic Applications), ...
Giving.(Letters to the Editor)(Brief article)(Column)
Sep 01, 2008; ... Congratulations on a great essay in the Perspectives column of the August 2008 issue. I agree that we should do charitable work, make significant contributions, or both. Our country's Judeo-Christian ethic calls for the tithe to charity, and it's great that many companies support their ...
Pozen recs to SEC on financial reporting fall short.(GOVERNMENT)(Securities & Exchange Commission)
Sep 01, 2008; ... The final recommendations of the Securities & Exchange Commission's Advisory Committee on Improvements to Financial Reporting (Pozen Committee) were a mixed bag for corporate financial executives, hitting at least one positive note while omitting support for an explicit "safe harbor," ...
Measuring the "immeasurable".(BOOKS)(Book review)
Sep 01, 2008; ... In How to Measure Anything: Finding the Value of Intangibles in Business, Douglas W. Hubbard convincingly argues that what is commonly believed to be immeasurable in business can actually be measured, including quality, the value of information, public image, product flexibility, and more ....
Seven habits of strategic CFOs.(chief financial officers)(Cover story)
Sep 01, 2008; ... Check the hat rack in the CFO's office. Chances are there isn't a lot of room left because today's CFOs are wearing more hats than they used to. Chief financial officers were once specialists in accounting and maybe taxes and treasury as well. We were, in essence, high-level ...
Can regulations curb excessive executive pay?(Financial Management)
Sep 01, 2008; ... On the heels of the Securities & Exchange Commission's (SEC) executive compensation disclosure requirement that became effective in 2007, regulators are once again considering measures to curb escalating executive pay. Spawned by shareholder resolutions of companies such as Aflac and ...
Academic advising at Bay State.(2009 Student Case Competition)
Sep 01, 2008; ... The Student Case Competition is sponsored annually by IMA to provide an opportunity for students to interpret, analyze, evaluate, synthesize, and communicate a solution to a management accounting problem. BAY STATE UNIVERSITY is part of a five-campus public state university ...
Looking up data from worksheets using INDIRECT.(Excel)
Sep 01, 2008; ... Suppose you maintain a monthly workbook that uses one worksheet per day to track key metrics such as sales, expenses, and so forth. At the end of the month, you'd like to build a summary worksheet that accrues the totals from each daily worksheet. While it's easy to link from one worksheet ...
Tools of the trade.
Sep 01, 2008 ... Casio America, Inc. has introduced four new digital projectors in its Pro-Series Super Slim line. All of the models have wide-angle 2X power zoom that extend projection distances from 2.8 feet to a farthest 30 feet. They have the thinnest body configuration, measuring only 1.26 inches at ...
The Kroll Global Fraud Report--part 1.(Tech Forum)(Survey)
Sep 01, 2008; ... * RECENT REPORTS ABOUT THE ARREST OF 11 HACKERS responsible for the theft and sale of 41 million credit card numbers detail a Guinness-record breach. Although the tried-and-true methods the hackers used weren't particularly ingenious, they were incredibly successful. The international crew ...
The other side of the bridge: XBRL GL and transactions.(XBRL)(global ledger framework)(Column)
Sep 01, 2008; ... As any leprechaun will tell you, most pots of gold are found at the other end of a rainbow. But I know of one pot of gold--information integration--that can be found on the other end of a bridge instead. The bridge in this case is the XBRL Global Ledger Framework (XBRL GL), which spans the ...
Myths and facts about convergence.(Financial Reporting)(Column)
Sep 01, 2008; ... I have spent much of the past two years teaching financial managers in the United States and around the world about a phenomenon that is profoundly affecting corporate financial reporting. As readers of my previous columns in Strategic Finance know, that phenomenon is the global ...
Encyclopedie v.3.(End Note)(Denis Diderot)
Sep 01, 2008 ... Denis Diderot's grand intellectual experiment of the Enlightenment, to create a compendium of all the world's knowledge in one place, was an attempt to democratize knowledge and make it available to all. Today his life's work, or at least 27 volumes of it, the Encyclopedie, would easily ...