Page 710 - Introduction to Business

Subject Index

Abnormal variation, 582–583 managing maturity of, 458 rate of return on, 463
Acceptance testing, 605 personal, 520, 521 retirement and investment in, 508
Accounting. See also Financial statements portfolio of, 520 U.S. savings, 541
careers in, 35, 400–401 Association of South East Asian Nations Brainstorming, 319
ethics in, 390–393 (ASEAN), 73–74 Brand equity, 309, 314
explanation of, 379 Assurance, of service, 582 Brand management careers, 335
foreign currency translation and, 422–423 Asymmetry of corporate information, 106 Brand names, 312
impact of technology on, 423–427 Attitudes, consumer, 280 Brands, 312
internal controls and, 395–400 Audio-visual aids, 351 Bretton Woods agreement, 488
international standards for, 386–388 Auditing Broadcast media, 344
websites for information on, 427–434 evidence obtained by, 418–419 Brokerage firms, 459
Accounting information system (AIS) external, 417 Brokers
computerized, 396–397, 420–421 of financial statements, 416–421 dealers vs., 459–460
design of, 416 impact of computerization on, 419–420 explanation of, 359, 459
explanation of, 379, 396, 603 internal, 417 Budgeting
financial accounting and, 380–382 internal controls and, 396–397 capital, 445, 449–452
generally accepted accounting principles international standards for, 388–389 envelope, 530
and, 381–383 steps for, 417–418 personal, 527–530
information role of, 383–384 websites related to, 429–434 Bullwhip effect, 626
international trade and, 385 Audit trail, 420–421 Business
management accounting and, 380 Authority, 176, 179 demand for goods and services and, 25–30
Acquisitions Autocratic leadership style, 259–260 digital era in, 35–38
elements of, 103–104 Automatic vending, 362 establishment of export-import, 77–78
explanation of, 150 Automobile industry, 63, 536 evolution of U.S., 5–8
international, 84–85 Automobile insurance, 536 explanation of, 4–5
Adaptation strategy, 314 family, 149–150
Advertising for-profit, 4
careers in, 368–369 Back ordering, 573 gross domestic product and, 31–32
cooperative, 344 Balance sheets, 412–414, 520 gross national income and, 30–31
explanation of, 341, 343 Bandwidth, 35 gross national product and, 30
types of media for, 343–344 Bank-centered systems, 482 impact of economic systems on, 10–19
Affirmative action Bank reconciliation, 531 not-for-profit, 4
explanation of, 219–220 Bank reserves, 492, 496 production of goods and services and,
University of Michigan cases and, 220 Bankruptcy, 153, 454 19–20
Affirmative Action Act of 1986, 137 Banks. See also Depository institutions; purchasing power parity and, 33, 34
Age Discrimination Act of 1967, 215–216 Financial institutions; Financial sys- role of knowledge workers on, 8–9
Agency costs, 444 tems technological change and, 38–39
Agents, 103 central, 54–55, 478, 492–496, 500 Business analysts, 609–610
AICPA Audit and Attest Standards, 429 commercial, 496, 503–505 Business careers. See Careers
Allocation efficiency, 482 deregulation of, 478, 485, 503–504 Business codes of ethics, 119, 391, 393–394
Allowances, 346 mergers of, 477 Business cycles, 34, 152
Alternative-work policies, 252–253 mutual savings, 504 Business environment. See also Globalization
Americans with Disabilities Act of 1990, Bank statement, 531, 532 evaluation of, 51
216–217 Bargaining units, 209–210 fiscal policy and, 53–54
Analog signal, 598 Barriers to competition, 15 foreign exchange market and exchange
Angels, 141, 150, 457 Basic research, 322 rate and, 64–66
Annuities, 506–507 Batch process, 566–567 global nature of, 56–61
Antitrust policies, 7 Behavior theory, 235–236 goals of economic management and,
Applicant pool, 199 Benefits. See Employee benefits 52–53
Application integration, 426 Bermuda, 100, 102 incomes policy and, 55
Application software, 595 Best-of-breed approach, 623 international operations and, 76–85
Application-specific software, 596 Big-bang strategy, 624–625 international trade and investment barri-
Applied research, 322 Billboards, 345 ers and, 61–64
Appreciating assets, 520 Bill of material, 574 monetary policy and, 54–55
Arithmetic-logic unit, 593 Biotechnology, 9 regional trading blocks and, 67–76
Assembler languages, 596 Bit, 593 trade and exchange rate policies and,
Assembly design, 564 Board of directors, 101, 107–108 55–56
Assembly lines, 562–563 Bonded warehouses, 365–366 trends in, 50–51
Asset allocation, 539 Bonds World Trade Organization and, 66–67
Asset management accounts, 459 corporate, 541 Business ethics. See also Ethics, 23
Assets explanation of, 453 accounting and, 390–393
appreciating, 520 issued by state and local governments, 465 breaches of, 119
depreciating, 520 junk, 455 codes of, 119, 391, 393–394
explanation of, 413 municipal, 541 computer monitoring and, 608
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