Ethics for academics

Article Abstract:

Ethical problems in colleges and universities can be effectively managed with the creation of faculty ethics committees. Ethics committees can be put in charge of investigating accusations about the unethical behavior of professors. Committees uphold the rights of the faculty and their college or university by disproving baseless accusations or by gathering enough evidence on complaints which would be further investigated in formal hearings. In addition, the investigations of the committee must be confidential. During the course of investigations, committee members should consider the sides of the complainants as well as the accused. Committees must also respond immediately to reports of unethical behavior. Lastly, ethics committees must be composed of qualified and well-respected members of the faculty to give credence to its effectiveness as a peer group.

Colleges and universities, Management, Universities and colleges, College administration, Ethical problems, Ethics committees

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Bartering: an ancient concept revived

Article Abstract:

Bartering has become increasingly popular as a means of conserving cash while moving excess inventories. The bartering industry is estimated at $6 billion dollars annually and is believed to involve as many as 175,000 businesses. Contemporary bartering works somewhat differently from the traditional concept. A new feature is the use of trade credits as a type of currency. Barter exchange companies, which operate either as brokers or clearinghouses, typically use these trade credits to acquire goods and services over a specified period of time. A key problem associated with bartering is the accounting of the nonmonetary transactions conducted using trade credits. APB No 29 may be used as a reference when dealing with such accounting problems.

Business services, not elsewhere classified, Methods, Evaluation, Economic aspects, Accounting, Barter, Corporate barter services, Barter services

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'PC: what did we earn last year?' (using natural language processing) (includes related articles on General Electric's natural language system and two examples of how natural language interfaces help)

Article Abstract:

Natural language processing (NLP), which is the latest innovation in artificial intelligence, can offer management accountants advantages in gaining access to computer data and executing complex computer tasks. NLP is a term associated with computer programs which cam comprehend human languages. An NLP-based software program which is already available uses natural language input to obtain data from spreadsheets and databases. Management accountants can request information using such programs without needing to know exact spelling, codes, or syntax. Complicated tasks can now be handled more easily, and it is also possible to automate the process of text transformation into a usable knowledge base.

Innovations, Artificial intelligence, Managerial accounting, Natural language processing, Natural language interfaces

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