ABSTRACT
Ralph Bunche was a great American, whose character and accomplishments are all too often overlooked but worthy of study. Seldom is it remembered, even during Black History Month, that Ralph Johnson Bunche stood shoulder-to-shoulder with Martin Luther King, Jr. in the 1960's civil (human) rights marches in the North and South. Nor is it much remembered that Bunche was the first black-American (and eleventh American) to win the Nobel peace Prize, or that he won it in 1950 over 28 nominees that included Harry S. Truman, George Marshall, Winston Churchill and Jawaharlal Nehru.
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ABSTRACT
Universities have a responsibility to help provide a safe and productive educational and work environment, free from the pressures to use alcohol and other drugs. There is significant scientific evidence demonstrating the health risks associated with the abuse of alcohol, drugs and other controlled substances, as well as their negative impact on the educational process. Because of these risks, Cal Poly Pomona has recently received a two-year grant through FIPSE (Fund for the Improvement of Post Secondary Education) in order to institute a three-fold program of Alcohol and Other Drug prevention strategies. As part of this component, the CORE Alcohol and Other Drug Survey questionnaire was distributed in order to assess the current climate on campus relative to alcohol and drug use. This paper will summarize major findings from this survey.
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ABSTRACT
A pilot survey was conducted on 18 predominantly upper class Egyptian women ages 23 to 47 years. Questions on demographic status, dietary habits, and health status were asked. Anthropometric measurements of height, weight, waist and hip circumferences were done. The results show that this group of women has dietary habits similar to a "western" diet of high fat, high simple carbohydrates and low fiber. The Body Mass Index (BMI) of 50% of the group falls in the overweight (above 25) and obese (above 30) regions. Twelve members of the group, or 67%, have waist/hip circumference ratios of 0.73 or above, a factor relating positively to the onset of breast cancer. Four of the subjects (22%) have waist/hip circumference ratios of above 0.80, three of whom have blood relatives with breast cancer.
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ABSTRACT
The U.S. economy is in transition. Recent changes in the U.S. Congress once again call for economic policy reforms that will have significant implications. This paper provides a comparative analysis of two divergent economic policies between 1960 and 1988. It is argued that a retrospective look at the Keynesian era (1960-1980) and the Supply-side era (1980-1988) economic policies may shed light on the choice of future policies.
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Arturo Mandoza
University of Ezeqiel Zamora, Venezuela
ABSTRACT
This article covers the practical solution to the equation developed by Hung & Krinik (1995) for determining the maximum sprinkler irrigation runtime. The authors compiled and analyzed the test data from the United States Natural Resources Conservation Service (USNRCS) and produced a series of curves representing the relationship between the maximum sprinkler irrigation runtime and the sprinkler precipitation rate for five types of soil. The curves can be used to determine the maximum sprinkler runtime for a selected or a calculated sprinkler precipitation rate for five types of soil. The application of the results from this paper will prevent sprinkler irrigation water runoff.
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ABSTRACT
Economic (competitiveness and international trade rules) as well as environmental concerns are replacing military security as international issues. This study investigates the interface between the two (and secondarily between trade and sanitary and phytosanitary issues). Comparative advantage, environmental externalities, concerns of both environmentalists and free traders as well as more balanced views, free trade and the environment as substitutes and complements, and the effect of GATT trade rules effect on environmentalist's views in the U.S.-Mexico tuna-dolphin case are examined. It concludes with the results of selected theoretical and empirical studies.
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ABSTRACT
The human dilemma of love versus hatred has existed throughout development of both Western and Eastern civilization. "Love" is a central concept, a basic ideal and an important practice in Eastern culture. It is a loose term, however, and troubles researchers not only because of its wide range in everyday usage, but also because it is one of those words charged with emotional content. Any systematic examination of love in Eastern civilization would have to take into account the way cultural differentiation has been moved by the complex associations of interpretation, explanation, conceptualization, and theorization of love. For this purpose, this article examines the Eastern concept of love through the following five spiritual sources: Hinduism, Buddhism, Daoism, Confucianism, and Moism.
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ABSTRACT
In 1979, a unique and revolutionary event occurred in France. Photographer Lucien Clergue was granted a Ph.D. (cum laude ) solely on the basis of his collection of photographs entitled Langage des Sables (Language of the Sands). Directed by premier French philosopher and author Roland Barthes - one of the founders of semiology - the dissertation is an example of the scholarly value of creative photographic work. This paper discusses the dissertation's intrinsic worth from the semiological, mythological-poetic, and photographic perspectives. Selected images from the dissertation accompany the article.
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ABSTRACT
Every year many college students choose accounting as their major in pursuit of a career in public accounting. Disenchanted with their jobs, every year, too, many accountants leave their public accounting jobs and seek alternative employment. Prior research demonstrates an information gap between the employers and the college graduates as a major cause of this needless turnover. A survey was conducted to collect employee selection and retention information from both national and non-national accounting firms. The primary objective of this study was to investigate what job attributes are perceived important in the firms' selection and retention process. Significant differences were found between the national and non-national firms, suggesting the possibility of a correlation between particular personality traits and a successful employment in public accounting firms by their size. Subsequent analyses resulted in identifying attributes that are perceived significant to national and non-national public accounting firms. The findings of this research suggest that increased awareness about size differences coupled with realistic employment expectations are two necessary ingredients for a successful career in public accounting.
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Robert W. Allen
Management and Human Resources
ABSTRACT
The cost conscious business environment of the early 1990s has caused organizations to review the methods by which they pay their people. This harsh economic reality has created a climate where it is difficult to balance cost efficiencies with the need to motivate employees to increased performance. Traditional merit pay systems simply do not allow for sufficient differentiation of financial rewards between good and poor performance. Progressive organizations are seeking out alternative pay methods to both maintain cost controls and increase employee performance. Variable pay for performance, a method of paying employees above and beyond base pay for successful attainment of specific performance objectives, is one possible alternative. Variable pay design can include incentives for achievement based on company performance, group performance, and/or individual performance. The purpose of this research is to study the uses and effectiveness of variable pay as a viable alternative to traditional merit pay systems in increasing employee performance.
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ABSTRACT
To be ethical, according to Webster's dictionary, one has to conform to the standards of conduct of a given profession or group. Therefore, the tax professional must comply with the legal requirements, as well as the rules of the AICPA ("American Institute of Certified Public Accountants"), to be ethical. The legal requirements, along with penalties for noncompliance, are found in the Internal Revenue Code of 1986 and Treasury Department Circular 230. The purpose of this paper is to present an outline of the legal and suggested requirements for tax practitioners. Since the law is often nebulous, the judgement of the tax professional, the judicial system, or the Internal Revenue Service (IRS) may be the guide to ethical behavior. Having and practicing ethical standards could result in less litigation, less confrontations with the IRS, and a good public image.
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John E. Karayan
Accounting
ABSTRACT
One of the most significant socio-economic phenomena of the last quarter century has been the remarkable increase in the participation of women in the formal labor force. Particularly in the professions, and most notably in the newest one: public accounting. The advancement of women in organizations, especially in the high visibility jobs of the professions, has emerged as an important policy issue in America. Advancement in the professions is all the more interesting because, being service industries composed of knowledge workers, the professions represent the future of quality employment in the emerging Information Age. Because human capital is the most important resource of CPA firms, developing high commitment to quality client service, technical excellence, and professionalism among the staff accountants who make up the bulk of CPA firms' work force is regarded as a key organizational success factor. Maintaining high levels of job motivation is widely perceived to be an important goal in managing this resource, and to have a significant effect on advancement. This study surveys attitudes among staff accountants in large accounting firms to see if there are gender-correlated differences in job motivation. The results indicate that women generally have more favorable attitudes towards public accounting, suggesting that the profession need not focus on job motivation when crafting strategies to optimize the advancement of women in CPA firms.
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Richard Hulme
Accounting
ABSTRACT
The opportunity for foreign direct investment in East Asia has never looked more appealing than it does for the next decade. The increasing openness of the mainland Chinese consumer market to foreign imports is attractive to U.S. firms. Hong Kong welcomes foreign investors with a pro-business environment and a skilled work force. Taiwan and Japan are becoming more open to foreign investment from the West; Singapore and Malaysia represent regions which need foreign investors to keep their economies robust. These opportunities are, however, not without substantial financial, political, and other risks. The failure rate in China is quite high; non-tariff trade barriers preclude many products from competing with local companies.
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Sung-Kyoo Huh
California State University, San Bernardino
ABSTRACT
The purpose of this paper is to analyze Korean banks' performance which is reflected on their financial statements and to provide some comments to improve their banking business. This study is carried out by comparing the eight Korean banks' past five years performance results with other banks in the State of California. Other banks include Asian banks other than Korean banks owned by such Asians (e.g., Chinese and Japanese) and American banks owned by other ethnic groups of Americans (e.g., "white" American). Comparative financial analysis indicates that Korean banks are relatively conservative in managing operations and lending and are more actively involved in their services for international business and sales activities in SBA loans. The analysis also indicates that Korean banks' loan quality is relatively low and their loan market appears to have been saturated. We recommend on the basis of the analysis that Korean banks adopt a more active marketing strategy to expand and create their own market, consider tighter control for their operations with understanding banking regulations (e.g., Financial Institutions Reform, Recovery, and Enforcement Act) and adopt the loan policy in a way that they can make a loan decision with more reliable cash flow analysis.
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ABSTRACT
The nation has undergone a watershed change in examining health insurance on a national level in the past two years. Many American Presidents since World War II have tried to influence the growth of health care in America. President and Mrs. Clinton made the strongest attempt to bring about change since the Truman Era. Credibility issues surrounding costs, the spectre of government waste and control, divided opinions among the electorate, and strong political partisanship resulted in a legislative impasse. Modest market-based changes at the state level may come about over the next several years. The problem of educating young people concerning the pertinent issues in national health care policy and encouraging their involvement as citizens and employees is being addressed in management education at Cal Poly and other universities across the country.
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ABSTRACT
The relationship between the application software development process and its enabling foundation, software development infrastructure (SDI), is discussed everywhere in the literature, but this discussion is very disjointed. Yet the failure to coherently understand the technical and managerial issues associated with SDI is one of the reason for the poor state of software development practice in the 1990s. The purpose of this article is to address the issues associated with providing and sustaining an effective substructure for software development. The continued demand for organizations to achieve a higher return on their software investments is causing them to rethink the current practices of their software development efforts. The conceptual framework of SDI presented in this article provides a starting point for the organizations to identify the required infrastructure components in the effort to architect an effective foundation for the business process of software development.
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ABSTRACT
Historically, a "claim" has been the starting point for invoking the government contract disputes process. One of the elements of a "claim" in that context is a "dispute". However, a recent statute has declared that, under some circumstances, a "dispute" is a substitute for a "claim" in reference to this initial jurisdictional step. It is a mathematical axiom that a whole must equal the sum of its parts. However, the above statute appears to defy that logic by declaring that a "dispute" (one of the many requisite subparts of a "claim") can be used interchangeably or synonymously with a "claim" (the whole). The statute did this in order to sidestep some established but cumbersome legal precedent interpreting the requirements of a "claim". This article examines the correlation between a "claim" and a "dispute" within the government contract disputes process and whether this statutory substitution was a "quick fix" or a misguided attempt.
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ABSTRACT
Frederick J. Baker School of Education and Integrative Studies The purpose of this paper is to discuss the ways in which post-secondary institutions in the United States are currently dealing with the challenges of meeting the linguistic and cultural needs of foreign students on their campuses. In order to accomplish this, the current situation will first be put into a historic perspective. Second will be a description of current selection, recruiting and admissions policies. Tests of English language proficiency for both admissions and placement purposes will be singled out for attention since they reflect institutional priorities. Third, a description of ESL programs and course content will include both linguistic and cultural considerations. A fourth and final section of this paper will deal with a summary evaluation of whether institutions are meeting students' dual needs as well as some perceived benefits of academic exchanges to both students and institutions.
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ABSTRACT
A new application for a computer program called "Lights" is to model the thermal characterization of fluorescent fixtures. This program is a powerful tool for the fixture designer because it handles the interaction between thermal heat transfer and lumen output of the fixture. It has previously been used to model the interaction between lighting and heating, and air conditioning design for buildings, but can also be used by fixture designers. This paper shows the ease of using this computer program and outlines the effect of the number of lamps on the temperatures within the fixture as an example.
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ABSTRACT
A theoretical framework emphasizing the "value in motion" dimension of fixed capital is used to examine Mexico's telephone infrastructure. Telmex's history is summarized, emphasizing events since the sale of a controlling interest in the company to a consortium comprised of Grupo Carso, Southwestern Bell and France Telecom. The transfer of ownership from the the government to the private sector was the largest privatization in Mexican history, and reduced the potential to democratize Mexico's information economy. Rather, Telmex's resources have been heavily committed to transforming Mexican finance, especially its integration with global financial markets.
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ABSTRACT
This study examined the attitudes of hospitality administrators on the relative desirability of various qualifications of faculty, including doctoral degrees and industry experience. The study used a survey instrument that was designed to address the following questions: (1) What qualifications with respect to terminal degrees and industry experience do hospitality education administrators prefer when hiring hospitality faculty?, (2) What factors influence hospitality education administrator preferences regarding faculty qualifications?, and (3) Do hospitality education administrators at similar programs have cognate preferences for faculty qualifications? The results indicated a preference for hiring faculty who possess a Ph.D. over those with a D.B.A., Ed.D., or J.D. as a terminal degree. Industry experience was also a desired qualification for faculty. The study also indicated that hospitality programs cluster into two groups, primarily smaller programs which place less emphasis on the doctorate and industry experience than larger programs. Because of the current shortage of hospitality faculty, those without the doctorate or industry experience continue to provide a large portion of the professoriate. However, these faculty will ultimately need to pursue the doctorate and gain substantial industry experience if they wish to survive in hospitality education.
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ABSTRACT
Since very early times women have had a strong influence on the development of the sciences in general and chemistry in particular. In this paper I present an original play about some historical women of chemistry, emphasizing the positive aspects of each woman's role in the history of chemistry, rather than dwelling on the hardships each endured. My hope is that modern young women, as they learn more about their collective past, will gain a sense of pride and tradition in their chemical heritage. This should lead to greater confidence in their own potential ability to contribute significantly to the development of chemistry. I also hope that young women will be encouraged to read and discuss the lives of these and other women chemists since these women can teach us much about what it means to be a woman chemist. Young women who aspire to be chemists need to be aware that they are carrying on a long and distinguished tradition.
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ABSTRACT
The aim of this article is to complete the basic theory of the hyperpolar images of Cartesian circles as developed in a previous article (Glaser, 1992). These images consist of a certain number of loops that depends on the radius of the circle that has been mapped into the hyperpolar plane. In order to have a complete theory of these curves and to be able to draw their graphs with precision, this theorem is of great importance. Two examples showing its application will also be considered.
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ABSTRACT
The Internet is creating new yet familiar challenges for librarians. They must deal with issues of access, preservation, documentation, retrievability, and information literacy in new contexts and on vaster levels than previously encountered. Print sources and cultural objects must be converted to digital form as part of the overall process of creating global virtual libraries available on the Internet. It will be increasingly important for librarians to work together with professionals from other disciplines in devising solutions to the new challenges arising in the electronic information universe.
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ABSTRACT
Tolstoy's two powerful novels Anna Karenina and War and Peace are, in part, about the danger, unhappiness, and misunderstanding that happen when people believe in the effectiveness of human reason. To rely upon reason, for Tolstoy, was an error, a Western error. Two Western thinkers, Jean Jacques Rousseau and Joseph de Maistre reinforced Tolstoy in these beliefs. Rousseau did not believe reason could lead to a good and moral education. Maistre dismissed reason as a basis for either explaining or suggesting human actions. Tolstoy also believed reason did not lead to control of human history, especially through the roles of "great men" in the domains of battle or public affairs. In War and Peace he maintains that historians could not accurately explain events, such as Napoleon's 1812 campaign, because they believed the decisions of military and civilian leaders alone caused them. Tolstoy proposed instead a method for understanding history based upon measuring the choices and actions of all involved.
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