What consequences are considered in the standard-setting process?
> If you were a new country setting up an agreement with the IASB to converge to IFRS, which organization would examine whether you were in compliance with your agreement or not?
> What is the Work Plan?
> What is the Norwalk Agreement?
> Can the IASB enforce the use of its standards? If not, what entities can?
> What level of authority does the Framework have?
> How are the IFRS Foundation and IASB funded?
> What are the main goals/objectives of the IFRS Foundation?
> Do all IFRS (IFRSs, IASs, SICs, IFRICs) have equal authority
> If a researcher could not find the answer to the research question in a specific IFRS, where should the researcher look next?
> What type of pronouncements do ASUs include and how are they issued/designated?
> What is the predecessor Board/committee to the IASB? How many standards did the predecessor issue? What are the standards called?
> How are secondary sources on U.S. GAAP used to help the researcher?
> Does the Codification contain all U.S. GAAP authorities? Explain
> Where can one find Original Pronouncements?
> What are the topical categories that the FASB Accounting Standards Codification Research System (the Codification) divides related guidance into?
> What are the topical categories that the FASB Accounting Standards Codification Research System (the Codification) divides related guidance into?
> What are the challenges to accounting research?
> What are some tools to help in using a database?
> What makes EDGAR different from other research tools?
> Does the Codification contain SEC authorities? If so, what authority does the Codification have over SEC content?
> What are the implications of U.S. GAAP and authoritative support to the researcher?
> What are the advantages of commercial databases compared to free Internet sources?
> Is the content within the Codification authoritative?
> Identify the authoritative publications of the AICPA.
> Discuss the authority of the Statements of Financial Accounting Concepts.
> Access the GASB website (www.gasb.org). List and summarize the GASB Concept Statements.
> How are FASB members chosen?
> Briefly explain the PCC Decision-Making Framework.
> What is the PCC?
> Access the FASB website (www.fasb.org), click the FASB Facts link, and name the current FASB Board members.
> What two governmental organizations were added to the list of sponsoring organizations of the FAF due to the establishment of the GASB’s authoritative status?
> What is the difference between the active voice and the passive voice? Give an example.
> Distinguish between primary authoritative support and secondary authoritative support.
> To conduct efficient research, where should one start in reviewing the accounting literature in search of a solution to a problem?
> Provide an example of structured and unstructured data.
> Define data analytics
> Briefly explain the distinction between qualitative and quantitative analysis in conducting data analytics.
> Access the IIA website (www.theiia.org).Listthreeupcoming training events along with the respective venues.
> Access the AICPA website (www.aicpa.org).UnderAccounting Standards, locate and list the three most recently issued exposure drafts of the Accounting Standards Executive Committee.
> Explain why plain English writing does not mean deleting complex information
> Why did the SEC bring an enforcement action against a CPA concerning research?
> What six principles of clear writing does SEC Release 33-7380 identify?
> Distinguish between a priori and a posteriori research. Which research is used more for planning work?
> Explain the difference in the revised Bloom’s Taxonomy between Understanding and Evaluating.
> What skills are important and tested in the CPA exam?
> How does writing a client letter differ from writing a memo to the file?
> What types of client letters are there?
> Explain the five basic steps in research.
> What are special concerns with e-mails?
> Explain how the research process adds value to the services offered by an accounting firm.
> Explain the analogy of the California court decision dealing with legal research as it relates to the accounting practitioner.
> Discuss how critical thinking relates to the term professional skepticism
> Provide an example of utilizing the research navigation guide.
> Define the term research.
> What are the three stages marketers use to measure brand loyalty?
> What steps do marketers take to make the introductory stage of the product lifecycle successful enough to reach the growth stage? What are some of the challenges they face?
> What is a line extension? Describe how one of the following might create a line extension. a. Angel Soft toilet tissue b. Kellogg’s Frosted Flakes c. Dunkin’ Donuts ground coffee d. Gain laundry detergent
> Describe briefly how L.L.Bean has achieved each of the objectives for developing a product line. Why do you think the firm has been successful?
> How do firms use benchmarking?
> How does marketing for installations and accessory equipment differ?
> What important features distinguish shopping products from one another?
> What are unsought products? Give an example of an unsought product, and explain how it might be marketed.
> What are the differences between consumer products and B2B products? Describe a product that could be used as both.
> Arm & Hammer extended the lifecycle of its baking soda by coming up with new uses for the product. Think of a product whose lifecycle you believe could be extended by finding new uses. Describe the product and your ideas for new uses.
> Do you agree that companies should have formal, written policies regarding the use of social media by employees in the workplace? Why or why not?
> Choose one of the following products and explain how it blurs the distinction between goods and services. a. knee replacement surgery b. dinner at a popular restaurant c. purchase and installation of a new roof d. a live concert e. a custom-made suit
> Explain how a firm goes about evaluating the lifetime value of a customer.
> Why is it important for a firm to manage the relationships along its supply chain?
> Describe each of the four types of business partnerships.
> Describe at least four qualities of a successful CRM system.
> Distinguish among grassroots marketing, viral marketing, and buzz marketing.
> Contrast qualitative and quantitative sales forecasting methods.
> Describe the benefits of relationship marketing. How does database technology help firms build relationships with customers?
> Define and give an example of each of the methods of gathering survey data. Under what circumstances should researchers choose a specific approach?
> Distinguish among surveys, experiments, and observational methods of primary data collection. Cite examples of each method.
> Nearly 400 million rebates—worth about $6 billion—are offered to U.S. consumers by marketers every year. But do consumers like them? Often rebates require more effort than a consumer is willing to make to receive the cash back. Critics of the promotional
> What is sampling? Explain the differences between probability and nonprobability samples and identify the various types of each.
> Distinguish between primary and secondary data. When should researchers collect each type of data?
> List and explain the steps in the marketing research process. Trace a hypothetical study through the stages in this process.
> How do the activities of data mining and predictive analytics work together?
> How does the era of big data present opportunities and challenges to marketing researchers?
> What are the differences between full-service and limited-service research suppliers?
> Describe the experimental method of collecting primary data and indicate when researchers should use it.
> Outline the development and current status of the marketing research function.
> What are AIO statements? How are they used by marketers?
> How is segmentation by family lifecycle and household type useful to marketers? Briefly describe your own family in these terms, identifying characteristics that might be helpful to marketers for a firm selling HDTVs.
> The social-cultural environment can have a strong influence on the decisions marketers must make. In recent years, animal rights groups have targeted the manufacture and sale of foie gras, a European food delicacy made from goose and duck liver. Activist
> What is the fastest-growing racial/ethnic minority group in the United States? What types of things do marketers need to know about this group in order to market successfully to these consumers?
> What is the cohort effect? This chapter suggested that the rise of video games was sufficiently significant to have influenced a generation, currently referred to as the Millennials. Do you agree?
> How does a positioning map work? What are its benefits?
> Define and describe the different types of contractual agreements that provide flexible alternatives to exporting.
> What are the three alternatives for first-time exporters to reach foreign customers?
> Why has the progress of the WTO been slow?
> What are two major victories achieved by the Uruguay Round of GATT conferences?
> What are the two different classifications of tariffs? What is each designed to do?
> Why is a nation’s infrastructure an important factor for global marketers to consider?
> What type of nation benefits most from countertrade? Why?
> Why is it important for a firm to establish high ethical standards for sustainability? What role do you think marketers play in implementing these high standards?
> What are the benefits to firms that decide to engage in global marketing?
> What buying center participant is a marketer likely to encounter first? In the buying center, who has the formal authority to make a purchase?
