Testing NCAA Compliance at Southeastern State University: A Case Study

2002 ◽  
Vol 17 (1) ◽  
pp. 95-100
Author(s):  
Julia L. Higgs ◽  
John T. Reisch
Keyword(s):  
Intercollegiate Athletics ◽  
Professional Judgment ◽  
State University ◽  
Regulatory Requirements ◽  
Governing Body ◽  
Policies And Procedures

A large part of an auditor's work includes evaluation of an organization's compliance with laws and regulatory requirements, internal policies and procedures, and other rules that an entity must follow. The objective of this case is to assist you in understanding both the importance of compliance auditing, and the need for auditors to exercise professional judgment when interpretation of rules is required. The case involves a hypothetical university's adherence to NCAA rules and regulations. The first part of the case provides exposure to various resources needed to develop an understanding of both intercollegiate athletics and compliance with rules established by its governing body, the NCAA. The second part requires you to use judgment in interpreting different scenarios that may or may not indicate compliance violations.

scholarly journals Up, Down, and All-Around: The Swirling-Transfer Collegiate Athlete Experience

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Ethan Swingle ◽  
Cristobal Salinas
Keyword(s):  
Intercollegiate Athletics ◽  
Collegiate Athletes ◽  
State University ◽  
Intercollegiate Athletic ◽  
Collegiate Athlete ◽  
Instrumental Case Study ◽  
Transfer Phenomenon ◽  
Unique Experience ◽  
Purposive Sample

Intercollegiate athletics have become an integral part of campus life (Denhart, Villwock, & Vedder, 2010; Mixon & Trevino, 2005; Shulman & Bowen, 2001), and have grown exponentially in the resources universities put forth to participate in this extracurricular activity (Clotfelter, 2011). One of the biggest evolutions of intercollegiate athletics has been the collegiate athlete transfer phenomenon (Cooper & Hawkins, 2014); however, little research has been conducted on transfer collegiate athletes, or the transfer collegiate athlete experience. As such, the purpose of this instrumental case study was to discover and describe the experiences and perceptions of swirling-transfer collegiate athletes at Athletic State University. A purposive sample included nine collegiate athletes (six football and three baseball) interviewed and observed to gain a holistic experience of the swirling-transfer phenomenon, with multiple supporting documents also collected and analyzed. Participants of this study describe this unique experience as “the roller coaster experience”. Each collegiate athlete perceives their participation in athletics and higher education as a means for social mobility and intends to pursue professional league opportunities. Recommendations to intercollegiate athletic governing associations, institutions, and scholars are included, with an emphasis of creating a database to track this subpopulation of transfer collegiate athletes, as well as educating practitioners who support these collegiate athletes every day.

Bleak Weather for Sun-Shine AG: A Case Study of Impairment of Assets

2014 ◽  
Vol 30 (2) ◽  
pp. 113-126 ◽  
Author(s):  
Dominic Detzen ◽  
Tobias Stork genannt Wersborg ◽  
Henning Zülch
Keyword(s):  
Real Life ◽  
Accounting Standards ◽  
Point Of View ◽  
Professional Judgment ◽  
Economic Point ◽  
Instructional Resource

ABSTRACT This case originates from a real-life business situation and illustrates the application of impairment tests in accordance with IFRS and U.S. GAAP. In the first part of the case study, students examine conceptual questions of impairment tests under IFRS and U.S. GAAP with respect to applicable accounting standards, definitions, value concepts, and frequency of application. In addition, the case encourages students to discuss the impairment regime from an economic point of view. The second part of the instructional resource continues to provide instructors with the flexibility of applying U.S. GAAP and/or IFRS when students are asked to test a long-lived asset for impairment and, if necessary, allocate any potential impairment. This latter part demonstrates that impairment tests require professional judgment that students are to exercise in the case.

scholarly journals Addressing Regulatory Requirements on Explanations for Automated Decisions with Provenance -- A Case Study

2020 ◽  
Author(s):  
Trung Dong Huynh ◽  
Niko Tsakalakis ◽  
Ayah Helal ◽  
Sophie Stalla-Bourdillon ◽  
Luc Moreau
Keyword(s):  
Regulatory Requirements

Does Advertising Mitigate the Negative Effects of Losing on Satisfaction and Conative Aspects of Sport Attendance? A Case Study in Intercollegiate Athletics

2009 ◽  
Vol 2 (1) ◽  
pp. 109-124 ◽  
Author(s):  
Galen T. Trail ◽  
Hyungil Kwon ◽  
Dean F. Anderson
Keyword(s):  
Intercollegiate Athletics ◽  
Negative Trial ◽  
Negative Effects ◽  
Home Team ◽  
Trial Effect ◽  
Men's Basketball ◽  
Product Trial ◽  
Basketball Game ◽  
Beliefs And Attitudes

It has been determined that advertising tends to mitigate a negative trial effect among low-product-involvement consumers when it precedes the negative trial but has no impact on beliefs and attitudes when the trial is positive. This case study investigated the effect of advertisements on sport consumers’ satisfaction and conative loyalty in spectating sport. Specifically, the authors examined spectators who were novice attendees at an intercollegiate men’s basketball game (N = 206). Two groups (home team winning, home team losing) were investigated to determine whether advertising mitigated the negative product–trial effect (losing). The results indicated that although advertising did not mitigate losing specific to immediate satisfaction with the game outcome or decision to attend, it did seem to mitigate losing on conative loyalty.

IT Governance in Romania: A Case Study

2009 ◽  
Vol 9 (1) ◽  
pp. 1850158 ◽  
Author(s):  
Mirela Gheorghe ◽  
Pavel Nastase ◽  
Dana Boldeanu ◽  
Aleca Ofelia
Keyword(s):  
Best Practices ◽  
Financial Institutions ◽  
It Governance ◽  
Status Report ◽  
Policies And Procedures ◽  
Governance Practices ◽  
Global Status ◽  
Using Data ◽  
And Control

Relatively new in Romania, IT governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. This bundle of policies and procedures, following the best practices in the area, intends to guide and control the IT function in order to add value to the organization and to minimize IT risks. The purpose of the research is to identify the measure in which the IT governance practices are implemented to the level of the financial institutions in Romania. The goal of this paper is a comparative analysis for implementing IT governance using data offered by the IT Governance Institute. This institute makes every year a study (IT Governance Global Status Report – 2006) to determine a sense of priorities and to develop actions for implementing IT governance, using data which acknowledges once more the need for all organizations to have tools and services to assure an efficient IT governance. In this way, the research will analyze, in the field of Romanian financial institutions, the most serious IT problems pointed out by the respondents from the last year, the most efficient measures considered by top management for resolving problems pointed out, the best used practices in IT governance and the most used frameworks for implementing IT governance practices.

scholarly journals Outreach at Washington State University: a case study in costs and attendance

2016 ◽  
Author(s):  
Elizabeth A. Bernhardt ◽  
Viktor Bollen ◽  
Thomas M. Bersano ◽  
Sean M. Mossman
Keyword(s):  
Washington State ◽  
State University ◽  
Washington State University
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