Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis,
2022
Tennessee State University
Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis, David Mc.A Baker, Ramaprasad Unni
The Coastal Business Journal
Saint Kitts and Nevis are two islands forming one nation in the Caribbean. This paper examines differences in the perceived economic, socio-cultural, and environmental impacts of tourism between residents of Saint Kitts and Nevis and the residents' attitudes about the pace and direction of tourism development. A self-administered household survey was used to assess perceptions of these impacts from tourism among residents. After excluding 53 non-residents, effective sample size was 269. ANOVA was used to analyze differences between the two islands. Residents of both islands shared similar perceptions about the pace and direction of tourism development in their islands. However, …
Promoting Ecotourism To Millennials Through Social Media,
2022
Coastal Carolina University
Promoting Ecotourism To Millennials Through Social Media, Melissa Clark, Paul Clark, Michael Latta
The Coastal Business Journal
This paper explores how coastal ecotourism marketers can utilize social media to effectively market to millennials. Coastal Tourism is one of four types of ecotourism identified by Honey and Krantz (2007) in their study Global Trends in Coastal Tourism sponsored by the World Wildlife Fund. An online survey of university students from the millennial generation was utilized. Findings indicate that millennials are interested in ecotourism and gather information about it from friends and social media. They check their accounts several times a day and usually from their smartphones. They would choose an ecotourism destination if money were not an issue. …
The Strategic Problem Of Information Security And Data Breaches,
2022
University of South Carolina Upstate
The Strategic Problem Of Information Security And Data Breaches, Michael Dinger, Julie Terrill Wade
The Coastal Business Journal
This paper considers the strategic uncertainties and impacts created by high-profile data breaches and discusses the unique strategic problem presented by information security breaches for organizational executives. Based on theory regarding strategic uncertainties, we develop a framework depicting a strategic perspective on breaches within and outside the firm. Then, within the major categories outlined by the framework, this research evaluates instances of 17 public disclosures of high-profile data breaches over the past four years. Based on our discussion of these 17 cases, we identify six major issues complicating strategic decision-making regarding security breaches and discuss guidance for managers.
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts,
2022
University of Tennessee - Chattanooga
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac
The Coastal Business Journal
The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounts has continued to increase because of a growing intolerance for fraud and terrorist activity. Forensic accountants have and will continue to have a vital role in United States' counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media confirms that forensic accountants are equipped with special skills and analytical tools that make them valuable members of …
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence,
2022
East Carolina University
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence, Mark G. Mccarthy, Dennis O'Reilly, Douglas K. Schneider
The Coastal Business Journal
Accounting Standards Update 2015-01 formally eliminated the reporting of "extraordinary items" in the income statement for fiscal years beginning after December 15, 2015. Gains and losses previously reported as extraordinary items and presented separately below income from continuing operations, are now reported as other gains and losses and included in income from continuing operations. The use of the extraordinary item classification fell sharply after 2002 when gains and losses from the early extinguishment of debt were no longer required to be reported as extraordinary items. By 2003 less than 100 publicly traded firms reported extraordinary items and in 2011 the …
The Impact Of The Carrollton Greenbelt On Residential Housing Prices: A Spatial Approach,
2022
University of West Georgia
The Impact Of The Carrollton Greenbelt On Residential Housing Prices: A Spatial Approach, Heather R. Bono, Lisa L. Gezon, William J. Smith, Macy D. Walker
The Coastal Business Journal
The Carrollton GreenBelt is a linear park encircling the City of Carrollton Georgia. The GreenBelt differs from other linear parks in that it is an entirely new construction and was not built upon existing rail lines, as was the Atlanta Beltline and the nearby Silver Comet Trail. Using GIS, data from the Carroll County Tax Assessor's office and spatial econometric techniques, we estimate local fair-market housing values within the hedonic framework to measure the relationship between home prices and access to the GreenBelt. We find the expected positive effects from the number of bedrooms, bathrooms and square footage, but access …
A Preliminary Examination Of Gender Differences In Graduate And Undergraduate Reading Engagement: Using Books To Supplement Students' Learning,
2022
University of Central Oklahoma
A Preliminary Examination Of Gender Differences In Graduate And Undergraduate Reading Engagement: Using Books To Supplement Students' Learning, Suzanne Clinton, Lee Tyner, Robert Epstein, Abbie Lambert
The Coastal Business Journal
As America's universities advance the use of technologies, including learning management systems, videos, PowerPoint, "clickers," virtual classrooms, and everything else "i" and "e," students may become over sensitized and yearn for a missing component: The focused study of reading a book. This study analyzes differences in graduate and undergraduate students, and male and female attitudes and perceptions of reading engagement involving non-textbook reading in academic courses, especially among business students. This research is based on the experiences of four professors who have incorporated (auto)biographies and practitioner books to support the growth and development of students' study of human resource management …
Small Business Identity And Entrepreneurial Identity In A Destination Resort Town: Are Birds Of A Feather Flocking To The Beach?,
2022
Coastal Carolina University
Small Business Identity And Entrepreneurial Identity In A Destination Resort Town: Are Birds Of A Feather Flocking To The Beach?, Janice A. Black, Carol Megehee, Frances H. Fabian
The Coastal Business Journal
Identities can be considered an intangible resource when they support the competitive advantage of a firm. Some work has shown that the context of an organization matters but will that hold true at a beach location filled with large numbers of micro-businesses and small businesses where entrepreneurs and small business owners engage their world both as individuals and as organizations? We examine the literature on identity and utilize a zoomorphic metaphor to elicit unbiased understandings of the coherence or dissonance of entrepreneurial and organizational identities. We found some intriguing results showing unexpected similarities and an affinity for coherent identities.
An Active Learning Exercise To Help Students Discover How To Model A Third Decision,
2022
University of West Florida
An Active Learning Exercise To Help Students Discover How To Model A Third Decision, Julie Ann Stuart Williams, Randall Reid, Kristine Gallamore
The Coastal Business Journal
In this paper, we describe an active learning exercise for a fictitious business producing sea turtle bamboo beach towels. The students are asked to assume the role of a junior analyst at a company as they are led through a series of business memos, directed questions, nutshell summaries, and class discussions. In this role, students have the opportunity to discover how to review business communications to identify a new third decision, what additional data will be needed, and what changes will be required to reformulate the existing product mix model for sea turtle bamboo beach towels.
Shared Leadership In A Department Of Defense Acquisition Project Management Team,
2022
Regent University
Shared Leadership In A Department Of Defense Acquisition Project Management Team, Valentin Novikov
The Coastal Business Journal
Integrated product teams (IPTs) manage the acquisition of modernized military equipment. Since acquisition processes are complex and multi-functional, product management team leaders are not experts in every phase of their projects. Therefore, team leaders rely on member expertise by serving as social architects to orchestrate collaborative work group cultures required to accomplish the teams' missions through shared leadership (Stagnaro & Piotrowski, 2013). Since a comprehensive search of literature revealed a lack of published field studies on shared leadership in product management teams, an in-depth qualitative study was conducted on a successful acquisition IPT that suggested the team portrayed the characteristics …
Estimating Modified Duration And Convexity For Income Properties,
2022
Texas A&M University-Corpus Christi
Estimating Modified Duration And Convexity For Income Properties, Frank Handforth, Eugene M. Bland, Neil F. Riley
The Coastal Business Journal
Some institutions hold income producing properties directly as part of an investment portfolio. These properties are subject to interest rate risk. The two widely used measures of interest rate risk are modified duration and convexity. These measures can be difficult to calculate directly for income properties when net operating income and cash flows are not constant or when they are functions of the underlying yield. A numerical technique using sensitivity analysis is developed to provide estimates of modified duration and convexity. These estimates can then be used, along with corresponding values for debt, to determine the modified duration and convexity …
Teaching Aggregate Planning In Operations Management,
2022
Columbus State University
Teaching Aggregate Planning In Operations Management, Johnny C. Ho, Francisco J. López, David Ang
The Coastal Business Journal
This paper describes some unique characteristics of Aggregate Production Planning, which make the teaching of this topic in Operations Management courses somewhat different than other topics. A challenge when teaching Aggregate Planning is to make students understand the need to apply trial-and-error approaches to test, evaluate, and improve Aggregate Plans. In other words, do not just learn how to do the computations needed to develop an Aggregate Plan under certain conditions, but to actually analyze it and try to modify it with the objective of producing an improved plan. We recommend that in operations management courses, Aggregate Planning is taught …
Finishing Or Winning? The Variables That Impacted The Nascar Championship In The Chase I Format (2004-2013),
2022
The Citadel
Finishing Or Winning? The Variables That Impacted The Nascar Championship In The Chase I Format (2004-2013), Tracy D. Rishel, Elizabeth W. Baker, C. Barry Pfitzner
The Coastal Business Journal
Since 2004 NASCAR has evolved its championship format in an effort to put more emphasis on wins, thus encouraging drivers to take more risk to get the race win. Past research has shown that drivers taking a conservative approach, by completing laps rather than going for wins, results in championships. This research attempts to determine if previous models are robust in predicting factors that influence individual points accumulation towards winning the championship and if driver consistency, rather than winning, remains the dominant factor in predicting NASCAR's championship standings.
A Comparison Of Core Competencies Of Women And Men Leaders In The Manufacturing Industry,
2022
Concordia University Chicago
A Comparison Of Core Competencies Of Women And Men Leaders In The Manufacturing Industry, Daniel R. Tomal, Kevin J. Jones Jr.
The Coastal Business Journal
This study compared the rankings of fourteen leadership core competencies for women and men managers in middle management and women and men in first-line supervisory positions in five manufacturing companies in the Midwest. Surveys were completed by the respondents and follow-up interviews were conducted. Results indicated that there were no significant differences in the rankings of core competencies between women and men supervisors or women and men managers. However, all supervisors (women and men combined) ranked mentoring and coaching employees higher than all managers (p<.05), and all managers ranked managing finances and employing strategic leadership higher than the supervisors (p<.05). It appears that the role of the leader position may be a more determinant factor in selecting core competencies than the gender of the leader. Including these core competencies in leadership professional development is recommended.
Assessment Of Essays In A Management Science Course,
2022
University of West Florida
Assessment Of Essays In A Management Science Course, Julie Ann Stuart Williams, Claudia J. Stanny, Randall Reid, Christopher Hill, Maxwell Rankin, Katie Martin Rosa
The Coastal Business Journal
The ability to communicate a problem statement and an appropriate quantitative business method are important professional skills. This paper presents an analysis of student skill in writing a final exam essay that describes how a specific organization can improve decision making using mathematical programming, the business modeling approach that was the focus of the course. Although performance on assessments of professional writing and the description of a mathematical programming model averaged less than 80% across all essays written, improved writing when students received formative feedback in 2013 suggests that teaching students to identify and articulate the development and use of …
Playing The Lottery Games?,
2022
Columbus State University
Playing The Lottery Games?, Johnny C. Ho, David Ang, Tzu-Liang (Bill) Tseng
The Coastal Business Journal
The lottery is a huge business. In 2011, $57.6 billion worth of lottery tickets were sold in 43 states and the District of Columbia. There are three major parties (governments, lottery players, and retailers) involved in the lottery industry, plus many more stakeholders. This paper examines the lottery from the viewpoints of these three primary parties. From the lottery players' viewpoint, we show how to statistically determine the expected value of a lottery ticket and discuss when to conclude it is profitable to buy lottery tickets. We explore the question of whether lottery players are rational. State governments have, for …
Distribution And Movements Of Bottlenose Dolphins (Tursiops Truncatus) Along The Northern South Carolina Coast: A Research Partnership With Ecotourism,
2022
Coastal Carolina University
Distribution And Movements Of Bottlenose Dolphins (Tursiops Truncatus) Along The Northern South Carolina Coast: A Research Partnership With Ecotourism, Courtney N. Dunn, Dani C. Silva, Emily P. Deborde, Robert F. Young
The Coastal Business Journal
Assessments of bottlenose dolphin stocks rely on current information about the distribution and abundance of specific populations. We partnered with two ecotourism dolphin watch businesses to investigate bottlenose dolphins along the northern South Carolina coast. The temporal and spatial distribution of dolphins was examined by comparing dorsal fin images from research-based surveys with photo-identification efforts from commercial dolphin watch groups. Matches between survey locations and times revealed patterns of seasonal residency, potential migratory dispersal between seasons, and variable patterns for home range size. An enhanced understanding of the structure of local populations will contribute to the management of local fisheries, …
Economic Convergence: Evidence From Counties In The Carolinas,
2022
Randolph-Macon College
Economic Convergence: Evidence From Counties In The Carolinas, C. Barry Pfitzner, Steven D. Lang
The Coastal Business Journal
This paper applies a common empirical methodology in testing for convergence of per capita incomes across the counties in North and South Carolina. Decennial census data on per capita income for the 46 counties of South Carolina and the 100 counties of North Carolina are used to test for two types of income convergence over the 1959-2010 time span. The results indicate that both beta and sigma convergence occurred across the counties for the full period, but there were sub-periods (the 1980s, and the 2000s) over which neither measure of convergence was evident. In fact, measured by the beta method, …
Travel, Tourism And Economic Impact Of The Children's Museum Of South Carolina,
2022
Coastal Carolina University
Travel, Tourism And Economic Impact Of The Children's Museum Of South Carolina, Jerome Christia, Monica B. Fine
The Coastal Business Journal
Generally, museums are an integral part of the fabric of any prosperous society. Specifically, children's museums serve to educate and entertain the youth and the young at heart. The Children's Museum of South Carolina allows visitors of all ages to touch, explore, play, and learn. According to the Association of Children's Museums (2013), the total economic activity of its children's museum members was $449 million. This paper assessed direct, indirect, and induced economic impacts to determine an associated total economic impact that exceeds $4 million for the Children's Museum of South Carolina.
Proposed Accounting Standard Requires Capitalization Of All Long-Term Leases For Lessees,
2022
East Carolina University
Proposed Accounting Standard Requires Capitalization Of All Long-Term Leases For Lessees, Mark G. Mccarthy, Brett Cotton, Douglas K. Schneider
The Coastal Business Journal
Accounting for leases has been a controversial issue both internationally and in the United States for a number of years. The focus of the issue has been whether or not simply disclosing the amount of lease commitments by the lessee in the notes to the financial statements is adequate financial reporting for long-term leases classified as operating leases. In 2010 the Financial Accounting Standards Board and International Accounting Standards Board jointly issued an exposure draft, Leases (Topic 840), requiring lessees to report an asset and liability for the present value of the committed lease payments or contracts that extend for …
