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Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan DelFavero 2010 Sacred Heart University

Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero

WCBE Faculty Publications

In the post-Sarbanes-Oxley Act (SOx) world, there has been an unprecedented crackdown on fraudulent activity occurring within corporate America. During recent years, many companies have granted stock options to their executives and employees as part of compensation packages. While the issuance of stock options as a component of compensation is considered to be a legal practice, corruption has taken this corporate resource to unlawful heights. Recently, numerous corporations have been in the news for potentially backdating stock options. Accordingly, the purpose of this paper is to distinguish between legal and illegal aspects of backdating stock options, and to examine the ...


Developments In Accounting Education, Stephen Scarpati 2010 Sacred Heart University

Developments In Accounting Education, Stephen Scarpati

WCBE Faculty Publications

Whether in public practice, industry, government, or academia, all CPAs face the challenge of staying current with the competencies, skills, requirements, and demands associated with the profession. College accounting professors received important guidance in their mission to educate and advise accounting students at the recent Accounting Educators Conference sponsored by the NYSSCPA’s Higher Education Committee.


Globalization Of Entrepreneurship: Policy Considerations For Sme Development In Indonesia, Balbir B. Bhasin, Sivakumar Venkataramany 2010 Sacred Heart University

Globalization Of Entrepreneurship: Policy Considerations For Sme Development In Indonesia, Balbir B. Bhasin, Sivakumar Venkataramany

WCBE Faculty Publications

SMEs are of overwhelming importance to the young and growing economies of most Southeast Asian nations, including Indonesia. The country is a vast polyglot archipelago, struggling with poverty and unemployment, poor and inadequate infrastructure, rampant corruption, insufficient capital, and unequal distribution of resources. It has recently experienced fundamental changes in political governance, regional empowerment, and economic structures as a result of the Asian Financial Crisis, coupled with widespread social unrest which resulted in the ouster of the authoritarian regime of President Suharto. This paper evaluates the existing private sector development policy in Indonesia, which has been found to be both ...


Should Individual Investors Use Technical Trading Rules To Attempt To Beat The Market?, Thomas S. Coe, Kittipong Laosethakul 2010 Quinnipiac University

Should Individual Investors Use Technical Trading Rules To Attempt To Beat The Market?, Thomas S. Coe, Kittipong Laosethakul

WCBE Faculty Publications

Problem statement: Despite widespread academic acceptance of the Efficient Markets Hypothesis, some stock traders still use technical trading rules in an attempt to beat the market. Approach: This study looked at four trading rules, namely, the arithmetic moving average, the relative strength index, a stochastic oscillator and its moving average. These trading rules compare the relationship of current prices to past price patterns to generate a signal when to buy and sell stocks. The trading rules were tested over the years 2000-2009, a period of time that exhibited bull and bear markets, to determine if traders could actively trade a ...


Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan DelFavero 2010 Sacred Heart University

Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan Delfavero

WCBE Faculty Publications

During this period of global markets, multinational corporations are demanding financial accounting standards with enhanced uniformity. In an effort to achieve this objective, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working together on the Convergence Project, aiming to develop accounting standards that closely correlate with international financial reporting standards. In September 2006 and February 2007, the FASB issued two key fair value accounting (FVA) standards which focused on providing guidelines for fair value measurement (through a classification hierarchy), expanding disclosure requirements, and also allowing business entities to increase FVA's application. However ...


Teaching The Budgeting Process Using A Spreadsheet Template, Benoit Boyer 2010 Sacred Heart University

Teaching The Budgeting Process Using A Spreadsheet Template, Benoit Boyer

WCBE Faculty Publications

The purpose of this article is to demonstrate how to use a template to teach the budgeting process and how to use the same template to do a sensitivity analysis once the budget process is completed. The template can be used as-is by non-accounting majors. They just have to fill in all of their assumptions by replacing the red numbers. The template can be locked so that students cannot modify the formulas by mistake. Simply protect the worksheet (Review tab > Protect Sheet) and students will be able to only change the assumptions. Accounting majors are shown how to build their ...


The Effects Of Self-Directed Teams In An Automotive Manufacturing Environment, David Wayne Shall 2010 Wayne State University

The Effects Of Self-Directed Teams In An Automotive Manufacturing Environment, David Wayne Shall

Wayne State University Dissertations

ABSTRACT

THE EFFECTS OF SELF DIRECTED TEAMS IN AN AUTOMOTIVE MANUFACTURING ENVIRONMENT

by

DAVID W. SHALL

December 2010

Advisor: James L. Moseley, EdD, LPC, CHES, CPT

Major: Instructional Technology

Degree: Doctor of Philosophy

This study compares self-directed work structures to more traditional supervised work structures in order to determine if the expenditures and efforts required to implement self-directed work teams are warranted. Multiple internal performance metrics are examined in comparing plant work structures in various degrees of implementation between traditional work structures and self-directed work teams. The researcher collected data from multiple organizations within Ford Motor Company and four participating ...


Business Planning For New Ventures, Mike Roer, Benoit Boyer, Ken Kollmeyer, Matthew Smith 2010 Connecticut Venture Group

Business Planning For New Ventures, Mike Roer, Benoit Boyer, Ken Kollmeyer, Matthew Smith

WCBE Faculty Publications

Table of contents:

Assessing Entrepreneurial Aptitude -- Identifying Sources of Capital -- Selecting a Legal Structure -- Preparing the Business Plan -- Presenting the Plan to Capital Providers -- Glossary.


Nation Branding And Nation Brand Equity: The Case Of Slovakia, Pardon Me, Slovenia (Summary Brief), Arne Baruca 2010 Sacred Heart University

Nation Branding And Nation Brand Equity: The Case Of Slovakia, Pardon Me, Slovenia (Summary Brief), Arne Baruca

WCBE Faculty Publications

The purpose of this study is to explore and discuss whether Slovenia, a Central European country, has the possibility of developing a nation brand. As a new country Slovenia faces recognition problems and is thus being confused with other countries; specifically with its “twin-country” Slovakia. This is a case-based paper. The author uses a previously developed nation brand equity model (Dinnie 2008) to illustrate and explore the nation brand equity of Slovenia. The exploratory study shows that Slovenia has the elements of the nation brand equity model, and therefore has all the needed potential to develop the nation brand. This ...


Proliferation Of Tail Risks And Policy Responses In The Eu Financial Markets, Lucjan Orlowski 2010 Sacred Heart University

Proliferation Of Tail Risks And Policy Responses In The Eu Financial Markets, Lucjan Orlowski

WCBE Faculty Publications

This study draws attention to the proliferation of tail risks in financial markets prior to and during the course of the recent global financial crisis. It examines the level of tail risks in selected equity, interbank lending and foreign exchange markets in selected EU Member States in relation to the United States. The extent of tail risks is assessed by applying general error distribution (GED) parameterization in GARCH volatility tests of the examined variables. The empirical tests prove that tail risks were pronounced across all of the examined European financial markets throughout the crisis. They were also significant prior to ...


Thomas Kuhn And Corporate Governance Research, William Q. Judge 2010 Old Dominion University

Thomas Kuhn And Corporate Governance Research, William Q. Judge

Management Faculty Publications

Back in the dark ages (i.e., 1980s) when I was pursuing my doctoral degree at the University of North Carolina at Chapel Hill, I read Thomas Kuhn’s (1962) book on how science evolves over time. That book had a big influence on my thinking then, and it continues to influence me. Indeed, that book seems especially pertinent to this particular issue for reasons which I will explain later on in this essay.


Preservation And Renovation Of Historical Downtown Bowling Green: The Galloway Resort, Brandy Nicole Hill 2010 Western Kentucky University

Preservation And Renovation Of Historical Downtown Bowling Green: The Galloway Resort, Brandy Nicole Hill

Honors College Capstone Experience/Thesis Projects

For the past 50 years, urban development such as suburbs, shopping malls, highways, and retail chains have impacted the way that Americans live their everyday lives. While it is nice to quickly accomplish that daunting to-do list, these developments have demolished the main streets and downtowns of America. No longer do residents enjoy scenic shopping days, coffee in the park or simply a stroll around the town. Thus resulting in downtown business establishments closing and buildings became condemned. The property around what used to be an area full of life, fun and excitement became dull, boring and underappreciated. For this ...


The Predictive Ability Of Corporate Financial Disclosures : Australian Evidence, Yun Ren 2010 Edith Cowan University

The Predictive Ability Of Corporate Financial Disclosures : Australian Evidence, Yun Ren

Theses : Honours

This thesis examines the predictive ability of corporate financial disclosures. Factor Analysis and Discriminant Analysis are used to differentiate between good companies and poor companies in Australian manufacturing industry. Good and poor companies are identified based on their 2009 financial data and the prediction models are constructed based on their 2008 data. 64 companies are selected finally, with 29 good companies and 35 poor companies. Financial ratios, company size, corporate governance and conservatism are employed in this study to examine whether they can predict corporate perforn1ance. Because only 3 7 companies disclosed research and development (R&D) expenses, which are ...


Why Ask The Guests? : An Examination Of Mechanisms And Efficacy Of Guest Feedback Used In Hotels In Perth, Selly Sugio 2010 Edith Cowan University

Why Ask The Guests? : An Examination Of Mechanisms And Efficacy Of Guest Feedback Used In Hotels In Perth, Selly Sugio

Theses : Honours

This study has explored the importance of feedback mechanisms in the hospitality industry. A mixed methodology was adopted so that the main or major issues could be identified and the respondents' feelings and emotions examined and discovered. In-depth interviews were conducted to discover and explore hotel managers' feeling, emotions, thoughts and understanding of feedback mechanism in the hotel. A questionnaire was developed to investigate the hotel front office or room division staff perspective on feedback mechanisms in the hotel. The rich data is very important because it gives the study more significance and detail. This research found that using feedback ...


Sascha Vitzhum, Jim Browne (Interviewer) 2010 WGLT

Sascha Vitzhum, Jim Browne (Interviewer)

Interviews for WGLT

Jim Browne interviews Assistant Professor Sascha Vitzhum about virtual worlds, economics and marketing. (requires RealPlayer)


Against Strong Copyright In E-Business, Dylan E. Wittkower 2010 Old Dominion University

Against Strong Copyright In E-Business, Dylan E. Wittkower

Philosophy Faculty Publications

As digital media give increasing power to users—power to reproduce, share, remix, and otherwise make use of content—businesses based on content provision are forced to either turn to technological and legal means of disempowering users, or to change their business models. By looking at Lockean and Kantian theories as applied to intellectual property rights, we see that business is not justified in disempowering users in this way, and that these theories obligate e-business to find new business models. Utilitarian considerations support disempowering users in this way in some circumstances and for the time being, but also show that ...


Preface To Special Issue: Environmental Sustainability And Business, Elizabeth Walker, Janice Redmond, Margaret Giles 2010 Edith Cowan University

Preface To Special Issue: Environmental Sustainability And Business, Elizabeth Walker, Janice Redmond, Margaret Giles

ECU Publications Pre. 2011

The issue of environmental sustainability and the need to address the collective environmental impact of business is discussed. In particular, the need to engage small and medium enterprises (SMEs) in environmental management is highlighted. The papers presented in the Special Issue of 'The International Journal of Business Studies' are dicussed.


Women's Knowledge And Attitudes Regarding Alcohol Consumption In Pregnancy: A National Survey, Elizabeth Peadon, Jan Payne, Nadine Henley, Heather D'Antoine, Anne Bartu, Colleen O'Leary, Carol Bower, Elizabeth Elliott 2010 Edith Cowan University

Women's Knowledge And Attitudes Regarding Alcohol Consumption In Pregnancy: A National Survey, Elizabeth Peadon, Jan Payne, Nadine Henley, Heather D'Antoine, Anne Bartu, Colleen O'Leary, Carol Bower, Elizabeth Elliott

ECU Publications Pre. 2011

Background: Alcohol exposure in pregnancy is a common and modifiable risk factor for poor pregnancy and child outcomes. Alcohol exposure in pregnancy can cause a range of physical and neurodevelopmental problems in the child including the Fetal Alcohol Spectrum Disorders (FASD). In order to improve prevention strategies, we sought to describe the knowledge and attitudes of women of childbearing age regarding alcohol consumption during pregnancy and its effects on the fetus. Methods: We conducted a national cross-sectional survey via computer assisted telephone interview of 1103 Australian women aged 18 to 45 years. Participants were randomly selected from the Electronic White ...


A Proposed Methodology To Promote Adoption Of 'Green' Production By Small Firms, Elizabeth Walker, Janice Redmond, Margaret Giles 2010 Edith Cowan University

A Proposed Methodology To Promote Adoption Of 'Green' Production By Small Firms, Elizabeth Walker, Janice Redmond, Margaret Giles

ECU Publications Pre. 2011

Small firms are critical to all economies but also have a significant negative impact on the environment. Their collective footprint equates to 60% of industrial pollution yet small firm owner-managers are not convinced of the necessity for behaviour change. This paper develops a proposed methodology to engage small firm owner-managers in 'green' production, in particular adoption of energy saving and waste recycling practices. This methodology includes a suggested approach to determining the 'tipping point' for the investment of time and resources by small firms. The paper argues that knowing the 'tipping point' and making a realistic business case should encourage ...


Overseas Students In Australia: An Experiential View, Maria Ryan, Madeleine Ogilvie 2010 Edith Cowan University

Overseas Students In Australia: An Experiential View, Maria Ryan, Madeleine Ogilvie

ECU Publications Pre. 2011

Overseas students have access to a number of learning opportunities available by virtue of a highly competitive tertiary education market system. Despite the increasing trend for remote, online-based learning programs, many students elect to travel outside their home country to experience the cultural difference of studying abroad. The benefit is symbiotic, with crucial university funding being attracted by increased numbers of overseas students seeking an enriched studying experience. The focus of this paper is the on-campus learning experience received by expatriate students studying in Australia and Singapore. How these students adapt to the different physical, social and emotional environments is ...


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