Editor:

Selected as one of two guest editors for the UN publication entitled Regional Development Dialogue, volume 14, number 4, Winter 1993.  The special issue is entitled Transnational Corporations and Local/Regional Development.  It covers transnational corporations in Hong Kong, Japan, South Korea, Indonesia, Malaysia, Philippines, and Thailand.

Articles

Consolidation of Financial Statements of a Foreign Subsidiary: A Comparison of Relevant Accounting Standards in the U.S. and Japan and Their Implications.  Nanzan Management Review.  1996, v.11, no. 2, pp.279-303.

Cash Flow Reporting in Japan.  International Journal of Accounting.  1995, v. 29, pp.168-180. Co-authored with Professors Kamata and Otaka.

A Comparative Analysis of Cash/Fund Flow Reporting in the U.S. and Japan.  Nanzan Management Review.  1994, v. 9, no.2, pp. 421-438.  Co-authored with Professor Nobuo Kamata

Cash Flow Disclosures in the United States of America and Japan, Chukyo Business Review, No. 13, December 1991, pp.181-201.

U.S. Culture and Global Competitiveness, Journal of the Faculty of Commerce, Chukyo University, Volume 38, No.2, pp.59-83.

Rule-Based Expert Systems: Distinguishing Characteristics, Components and Operation, Journal of the Faculty of Management, Chukyo University, Volume 2, No.2, October 1992, pp.159-175.

Accounting for International Business Transactions.  The Northern California Review of Business and Economics, May 1987, v.13, No. 2, pp.10-12+.

College of Business: A Global Perspective, The University Journal, Spring 1986, No. 28, pp.4-8.  With Dennis Schlais.

The General Agreement on Tariffs and Trade, Commerce, Yr. 26, Part 3, Sept. 1963.

Presentation of Papers at Professional Conferences

Determinants of Valuation Ratios in the Insurance Industry.  Co-authored with Richard PonArul and Merv Fiori.  Presented at the 2000 Western Risk and Insurance Association Annual Meeting, Monterey, CA, January 4-8, 2000.

Guarantee of Subsidiariesí Debt by Parent Companies and Financial Information: The Case of Japanese Industrial Companies.  Co-authored with Raman Patel and Richard PonArul.  Presented at the 1997 Financial Management Association Annual Meeting, Honolulu, Hawaii, Oct. 15-18, 1997.

Consolidated Financial Statements for Japanese Companies: Are they Useful to Creditors. Co-authored with Raman Patel.  Presented to the Asian-Pacific Conference on International Accounting Issues, Vancouver, Canada, Oct. 14, 1996.

The Internationalization of Accounting Standards in the People's Republic of China, Co-authored with Professor Kamata and Mrs. Shaomin Xie.  Presented at Asian Pacific Conference on International Accounting Issues.  Taiwan, November 23, 1994.

Cash Disclosures in the U.S. and Japan.  Co-authored with professor Reijun Otaka and Professor Nobuo Kamata.  Presented at the Asian Pacific Conference on International Accounting Issues.  Mexico City, November 5, 1993.

Auditing under the Securities and Exchange Law and Professional Auditors in Japan. Presented at the Asian Pacific Conference on International Accounting Issues. Vancouver, Canada, October 11, 1990.

Auditing Environment in Japan.  Presented at the Western Regional Meeting of the Academy of International Business.  Mexico, June 1990.

An Examination of the Audited Financial Statements of Saudi Banks.  Presented at the Western Regional Meeting of the American Accounting Association.  San Diego, CA, May 1985.

The Use of Replacement Cost Versus Historical Cost in Discriminant Analysis for Predicting Bond Ratings of Electric Utilities.  Co-authored with Raman Patel.  Presented at the Western American Institute for Decision Sciences.  Phoenix, Arizona, March 13, 1986.

An Examination of the Audited Financial Statements of Saudi Banks.  Presented at the Western Regional Meeting of the American Accounting Association.  San Diego, CA, May 23, 1985.

An Examination of the Predictive Ability of Alternative Accounting Data for Bond Rating of Electric Utilities.  Presented at the Midwest Regional Meeting of the American Accounting Association.  Chicago, March 27, 1980.

A Discriminant Analysis of the Stock Performance of Bank Holding Companies.  Co-authored with A.J. Alwan.  Presented at the American Institute for Decision Sciences.  Chicago, Oct.1977.

Capital Sources for Minority Banks.  Presented at the annual meeting of the Financial Management Association.  San Diego, Oct. 1974.

Regression Analysis of the Relationship between Short Interest and Stock Prices.  Presented at the Midwest American Institute for Decision Sciences.  Chicago, May 1974.

Effects of Longevity of Value of Stock Purchase Warrants.  Presented at the Midwest Finance Association.  Chicago, April 1974.

Equivalent Risk Analysis: An Application to American Domestic Trunk Carriers.  Presented at the Midwest American Institute for Decision Sciences.  Chicago,  April 1973.

Financial Analysis through Simulation: An Integrated Approach. Presented at the American Institute for Decision Sciences. Nov. 1972.

Pacific Rim Countries: International Finance and Accounting Issues, California Society of Certified Public Accountants, 1989.

Test Bank for Management Accounting, for Morse et. al., Management Accounting, second edition, Reading, MA: Addison-Wesley Publishing Company, 1988. With Donald Keller and Paul Krause.

Instructor's Resource Guide for Morse et. al., Management Accounting, second edition, Reading, MA: Addison-Wesley Publishing Company, 1988. With Donald Keller and Paul Krause.

Three chapters entitled: Basic Financial Accounting, Do You Measure Up? and Financial Planning Profit, in Richard W. Lay, ed., Modern Service Shop Management.  N.Y.: Harcourt Brace Jovanovich, Inc., 1978.

The following cases were filed with the Intercollegiate Case Clearing House, Harvard Business School:

      Park Forest South Utilities Company, ICH 9-278-632

      Consolidated Citizens Bank, ICH 9-471-632

      Metropolis Commercial Bank, ICH 9-471-633

      Megapolis First Bank, ICH 9-471-634

Book Reviews and Reviews of Papers for Professional Conferences:

Reviewed a book entitled Auditing by Dan Guy, C. Alderman and Alan Winters, and published by Harcourt Brace Jovanovich in 1990.  The review appeared in Accounting Education, V.6, No.1, Spring 1991, pages 148-149.

Review parts of a text: International accounting by Choi and Mueller, published by Prentice-Hall, 1992.

Reviewed for Irwin

      a. book in advanced accounting, May 1990

      b. book on internal audit, Aug. 1987

Reviewed two chapters on international accounting in Advanced Accounting, 4/E, by Fischer, Taylor, and Lear, and published by South-Western Publishing Co., in the Fall of 1990.

Reviewed papers for the Western Regional meetings of the American Accounting Association: 1987, 1991, and1998.

Grants

A grant from CIBER International Business Consortium of the California State University at San Diego to conduct a research entitled Consolidated Financial Statements for Japanese Companies: Are They Useful to Creditors, 1993.

Research Award, a grant from California State University, Chico , November 1989.

A grant from Peat Marwick and Main, a public accounting firm, to establish Peat Marwick Auditing Laboratory at CSUC, Chico, Spring 1988.  The grant was valued by the Peat Marwick and Main Foundation at about $39,000.

Grants by the College of Business and the Graduate School to prepare educational materials and to acquire computer hardware.

Award from Oroville Hospital for the College of Business to offer the hospital a course entitled Training: Introduction to Supervision.

Other Professional Activities

 I was invited to make a presentation at

      Waseda University, Tokyo, Japan, on June 20, 1997.

      Chubu University, Kasugai, Japan, on June 17, 1997.

I designed and taught a course entitled Pacific Rim Countries: International Finance and Accounting Issues.  The course was offered by the California Society of Certified Public Accountants in three cities.

I was invited to attend the UN Seminar on Organizational Behaviour of Transnational Corporations in Manila, Philippines, Feb. 26-17, 1993.  At this conference I was invited to be a discussant of the Japan paper.

I was invited to attend the Trueblood Seminar for Professors, January 1990.

I was invited to make two presentations At Nanzan University, Nagoya, Japan; and one at Nihon University, Tokyo, Japan, 1990-1992.

Honors and Awards

I was selected as Fulbright Scholar by the Council for International Exchange of Scholars for a lecturing/research  award in Jordan for Spring 2001.

I was selected by California State University, Chico, as 1997 Summer Scholar

Who's Who in the World, 1984-1985.

Fellowships to do graduate studies, 1963-1969.

Professional Associations

The American Accounting Association

The American Institute of Certified Public Accountants

The Financial Management Association

The Society for Business Ethics