Table Of Content

AUTHOR INDEX A Anders, David }. Recent Cases, Regulations and Rulings Arzova, Burak S. A Study Towards The Publication of The Financial Reports of the ICI Listed 500 Companies on the Internet . . . 923 Aslan, Sisan Productivity and Employment: Is there a Structural Change in the U.S. Steel Industry Blatz, E. Robert Lease or Sale: A Lessor’s Perspective Bodde, L. David Speaking Uncertainty to Power: Scenario Planning and Risk in Long Range Technology Development Buerger, Kurt H. A Look at the International Accounting Standards Board (IASB) Exposure Draft 6: "Exploration for and Evaluation of Mineral Resources" Byington, Ralph J. Oil & Gas Fraud: From the Boardroom to the Calderon, Thomas G. A Biometric Authentication Layer for Corporate Data Warehouses Casey, Michael K. Renewable Alternatives Energy Sources: A Case Study of Charcoal in Brazilian Pig Iron Production Carter, C.P. 237 (Vol.S4, No.1—9/05 Pub.520) Oil, Gas & Energy Quarterly 238 Recent Growth of Chevron Texaco Corporation: Evidence of Management's Contributions Cecil, Wayne H. Congress Examines Environment Disclosures in SEC Fil- Christensen, Joanne Oil & Gas Fraud: From the Boardroom to the Crumbley, D. Larry “Shell Shocked:” Restatement of Oil Reserves by the Petro- leum Giant Cook, Tom A Statistical Analysis of Financial Ratio Red Flags .. 321 D Davenport, Shirley Financial Reporting Developments Financial Reporting Developments Financial Reporting Developments Financial Reporting Developments Dismukes, David E. Electric Power Points Electric Power Points Electric Power Points Electric Power Points Fay, R. Jack How do U.S. Consolidated Tax Return Rules Differ from Those of Other Countries? Flinn, Ronald Environmental Corner Environmental Corner Environmental Corner Environmental Corner (Vol.54, No.1—9/05_ Pub.520) Author Index G Gara, Stephen C. Responsible Person Penalty Liability and Payroll Service Providers Continuing Professional Education Continuing Professional Education Continuing Professional Education Continuing Professional Education Gavin, Thomas A. FASB Statement No. 150: Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Eq- uity 603 Grayson, Michael M. Why Oil Companies Allocate Costs: A Primer Green, Patrick Brian A Biometric Authentication Layer for Corporate Data Warehouses Grove, Hugh A Statistical Analysis of Financial Ratio Red Flags .. 321 H Hill, C. Ryan Recent Growth of Chevron Texaco Corporation: Evidence of Management's Contributions Hinchey, Braxton Recent Growth of Chevron Texaco Corporation: Evidence of Management’s Contributions Hodges, Paul Optimizing Odessa’s Monthly Natural Gas Purchases: A Consumer Surplus Approach Hoffman, N. Karen Recent Cases, Regulations and Rulings Hossain, Mahmud Information Content of Quarterly Earnings Number of (Vol.54, No.1—9/05 Pub.520) Oil, Gas & Energy Quarterly 240 Oil and Gas Companies: Fourth Quarter vs. Interim Quar- “Shell Shocked:” Restatement of Oil Reserves by the Petro- leum Giant Hughes, K.E. Electric Power Points Electric Power Points Electric Power Points Electric Power Points Huomo, Laura Economically Viable Financing Structure for a Gas Pipeline Project in Finland-Case Study: Mid-Nordic Gas Pipe- Financing Forms of Gas Pipelines in the United States and in Finland Johnson, Clint Renewable Alternatives Energy Sources: A Case Study of Charcoal in Brazilian Pig Iron Production Jordan, Charles E. Data Envelopment Analysis as a Benchmarking Joyce, B. Williams Costs, Benefits and the Search for Energy Prices . . . 375 Efficiency in Practice and Pricing of Energy Services . . 833 kK King, L. Darwin Managing Your First Timber Property Timber Profits: Ordinary Income or Capital Gains? Timber Tax Update King, Teresa T. Congress Examines Environment Disclosures in SEC Fil- Koch, James (Vol.54, No.1—9/0S Pub.520) 241 Author Index Recent Cases, Regulations and Rulings Kwon, S. Sung Differential Earnings Response Coefficients for Positive and Negative Unexpected Earnings: Regulated Versus Manufac- turing firms Value Relevance of Financial Information and Conservatism: High-Tech Versus Low-Tech Stocks L Leggio, B. Karyl Productivity and Employment: Is there a Structural Change in the U.S. Steel industry Lobo, J. Gerald Differential Earnings Response Coefficients for Positive and Negative Unexpected Earnings: Regulated Versus Manufac- turing firms Madison F. Thomas Productivity and Employment: Is there a Structural Change in the U.S. Steel industry Manna, R. Dean ISO 9000 Series Certification and Its Potential Benefits to Manufacturers Marandi, Bobby Recent Cases, Regulations and Rulings Martin, W. David Your Future Looks Good-So Be Vigilant Matthys, A. Neil Recent Cases, Regulations and Rulings Metrejean, Cheryl T. A Primer on the Proposed Regulation for the Sourcing of Income from Ocean and Space Activities: What Oil, Gas and Service Company Need to Know Metrejean, Eddie (Vol.54, No.1—9/05 Pub.S20) Oil, Gas & Energy Quarterly 242 A Primer on the Proposed Regulation for the Sourcing of Income from Ocean and Space Activities: What Oil, Gas and Service Company Need to Know Mitra, Santanu “Shell Shocked:” Restatement of Oil Reserves by the Petro- leum Giant Moffitt, Jacquelyn Sue A Note on Recent Changes to SFAS. No. 133 N Nichols, Linda M. A Look at the International Accounting Standards Board (IASB) Exposure Draft 6: "Exploration for and Evaluation of Mineral Resources" The Accounting Environment in the Oil Industry: Has it Changed? Och, Johnnie M. Oil & Gas Fraud: From the Boardroom to the Oliver, Bret Recent Cases, Regulations and Rulings P Padmanabhan, Prasad Productivity and Employment: Is there a Structural Change in the U.S. Steel Industry Purdy, A. Kevin Timber Tax Update Rangel, Abdon Recent Cases, Regulations and Rulings Ratliff, Byron Recent Cases, Regulations and Rulings (Vol.54, No.1—9/05 Pub.520) Author Index S Segal, Mark Recent Developments Clarify Relevant Issues Smith, D. Alan ISO 9000 Series Certification and Its Potential Benefits to Manufacturers Stuart, Iris AOL Time Warner: The Making of a Media Giant . . 707 T Taylor, L. Marilyn Productivity and Employment: Is there a Structural Change in the U.S. Steel Industry Theis, John Optimizing Odessa’s Monthly Natural Gas Purchases: A Consumer Surplus Approach Tillinger, Janet W. Passthrough Entities and the New Code Section 199 Domestic Production Deduction-A Call to Level the Entity Playing Wahrmann, Sally A. Responsible Person Penalty Liability and Payroll Service Providers Waldron, A. Marilyn Data Envelopment Analysis as a Benchmarking Ward, R. Dan A Primer on the Proposed Regulation for the Sourcing of Income from Ocean and Space Activities: What Oil, Gas and Service Company Need to Know Ward, P. Suzanne A Primer on the Proposed Regulation for the Sourcing of Income froin Ocean and Space Activities: What Oil, Gas and Service Company Need to Know (Vol.54, No.1—9/05 Pub.520) Oil, Gas & Energy Quarterly Wilson, Matthew Renewable Alternatives Energy Sources: A Case Study of Charcoal in Brazilian Pig Iron Production z Ziegenfuss, Douglas E. Continuing Professional Education Continuing Professional Education Continuing Professional Education Continuing Professional Education (Voi.54, No.1—9/05 Pub.520) SUBJECT INDEX Activity based costing (ABC) Accounting restatement Accelerated cost recovery system Adjusted gross income Adjusted present value Affiliated groups 571, 807 American Accounting Association 23, 26, 28, 38 Asset quality index Accounting earnings Allowance tracking system American Petroleum Institute American Job Creation Act (AJCA) Auditing and Accounting Enforcement Release (AAER) . . 322, 329 Automatic identification Barrel of oil equivalent Basket purchase Biometrics Business combinations Business-to-business transactions Buy/sell agreements California Air Resource Board Capacity contract Capital asset price modeling Capital budgeting Carrying charge (Vol.54, No.1—9/05 Pub.520) Oil, Gas & Energy Quarterly Cash flow Caspian Sea Chernobyl Chevron-Texaco Cinergy Corp. Contractual law Consolidated tax returns Consortiums Corporate fraud Cost benefit analysis Cover ratio Cross subsidization Cryptography Cumulative abnormal returns (CARs) Cumulative distribution function Data mining (DM) Data warehouse (DW) Days sales in receivable index (DSRI) Debt to equity ratio Debt cover ratio Department of Energy Departmental output Depreciation Diminishing returns Direct costing Dividends Domestic International Sales Corporation (DISC) Domestic production deduction Dominion Resources (Vol.54, No.1—9/0S Pub.520)