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Front Matter And Faculty Notes Jan 2014

Front Matter And Faculty Notes

Transactions: The Tennessee Journal of Business Law

No abstract provided.


Minerva 2013, The Honors College Dec 2013

Minerva 2013, The Honors College

Minerva

This issue of Minerva includes an article on the opening of Charlie's Terrace in honor of former Honors Dean, Charlie Slavin; a discussion on community engagement in the Honors curriculum and community; an article on the student recipients of the Rezendes Travel Scholarship; and several articles catching up with Honors alumni.


The Impact Of An Accounting Simulation On Performance And Perception In Accounting Courses, Steve Smalt, Gary L. Selden Nov 2013

The Impact Of An Accounting Simulation On Performance And Perception In Accounting Courses, Steve Smalt, Gary L. Selden

Journal of Executive Education

The accounting profession has given ever-increasing focus and attention to the effectiveness and nature of accounting education. Executive education struggles with how to make accounting understandable and applicable to those responsible for other functions. Graduates of Executive MBA programs often have a negative perception of the accounting field before entering the EMBA. Adult education literature clearly touts the value of simulation, gaming theory, and modeling. This empirical study was designed to investigate the effect of integrating an accounting simulation, The Accounting Game, into an accounting course, on students’ self-reported perceptions and on course performance. Additionally, the simulation was instituted …


Tips For The Pracitioner Seeking To Return To The Academy, Kevin P. Conboy Jun 2013

Tips For The Pracitioner Seeking To Return To The Academy, Kevin P. Conboy

Transactions: The Tennessee Journal of Business Law

Recently, I made the work status change from practicing corporate attorney (thirty years’ worth) to full-time law professor. This article offers a series of tips for practitioners considering such a transition based on my experiences, in the hope that the lessons I learned (some of them painfully) can ease your pain, or dissuade you from such foolishness. While my target audience is the “seasoned” practitioner (older, that is, not to put too fine a point on it), these tips should be useful or of interest to more junior practicing lawyers looking to make a move to teaching. And I hope …


The Evolving Relationship Between Airline Profitability And Passenger Satisfaction, Kent N. Gourdin Apr 2013

The Evolving Relationship Between Airline Profitability And Passenger Satisfaction, Kent N. Gourdin

Journal of Transportation Management

This paper examines the ongoing evolution of the U.S. airline industry under deregulation. After losing money for most of the past 35 years, carriers have made structural changes to their business models that have proven to be, at least in the short term, very profitable. After delineating these management actions, the paper examines their impact on passengers. The author utilizes the Service Quality Model to analyze the long-term implications of this new operating paradigm for passenger satisfaction. Based on this analysis the paper goes on to suggest several actions management could take to improve satisfaction. Finally, conclusions are offered and …


Calibrating Growth In The Ambitious Sme: Growth Mapping As A New Direction In Business Model Visualisation, Pat Daly, James S. Walsh Jan 2013

Calibrating Growth In The Ambitious Sme: Growth Mapping As A New Direction In Business Model Visualisation, Pat Daly, James S. Walsh

Irish Business Journal

Research relating to management assumptions1 has largely being confined to mature industries where they are readily recognisable as influential business variables in finance, economics, organisational and business development. These studies have primarily considered senior managerial assumptions as part of the cognitive architecture of the firm, driving many developmental and growth processes of the organisation. This perspective of assumptions acting as intellectual assets of the organisation supporting the firm and its development is however largely absent from entrepreneurial and small business research. This is somewhat surprising given that research on the small firm suggests that entrepreneurs tend to operate on a …


Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts Jan 2013

Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts

Accounting Historians Journal

Donaldson Brown developed the expanded Return on Investment (ROI) measure, or DuPont formula, in 1914. However ROI was not Brown's only contribution to financial management. His dealer ten-day reporting system was widely and rapidly adopted throughout the auto industry. His ideas to support a variety of forecasting and planning techniques supported decentralized corporate management and his pricing processes were cutting-edge developments that others tried to emulate. Flexible budgeting at General Motors, frequently unrecognized, also was in place during his financial administration in the early 1920s. ROI remains Brown's most prominent contribution and the technique achieved status as a dominant approach …


Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom Jan 2013

Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom

Accounting Historians Journal

This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the Whiskey Rebellion of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.


Accounting Historians Notebook, 2011, Vol. 34, No. 2 (October) [Whole Issue] Oct 2011

Accounting Historians Notebook, 2011, Vol. 34, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Historians notebook, 2011, Vol. 34, no. 2


The Impact Of African American Skin Tone Bias In The Workplace: Implications For Critical Human Resource Development, Cynthia Sims Aug 2010

The Impact Of African American Skin Tone Bias In The Workplace: Implications For Critical Human Resource Development, Cynthia Sims

Online Journal for Workforce Education and Development

The impact of skin tone bias among African Americans in the workplace was examined utilizing grounded theory. The data revealed the harmful personal and workplace effects of the phenomenon. Findings suggest that there is a silencing of issues of race, power, and privilege in organizations. The author recommends utilizing a critical human resource development perspective in order to explore and address systems of privilege that silence employees and perpetuate inequities in the workplace.


North Korea And Support To Terrorism: An Evolving History, Bruce E. Bechtol, Jr. May 2010

North Korea And Support To Terrorism: An Evolving History, Bruce E. Bechtol, Jr.

Journal of Strategic Security

The DPRK's (Democratic People's Republic of Korea or North Korea) support for terrorism began as an ideologically-based policy financed by the Soviet Union that eventually led to a policy designed to put money into the coffers of the elite in Pyongyang—in short, a "proliferation for hire" policy. This article articulates a brief history of the North Korean regime, the rise to power of Kim Il-sung and his son, Kim Jong-il, and North Korea's persistent support to terrorist groups around the globe.


Attitudes Toward Counterfeit Fashion Products: A South Dakota State University Case Study, Amy Frerichs Jan 2008

Attitudes Toward Counterfeit Fashion Products: A South Dakota State University Case Study, Amy Frerichs

The Journal of Undergraduate Research

Ethically, morally, and legally people know it is wrong to produce and use counterfeit money, but why do we not think twice when it is a fashion product? The business of counterfeiting fashions is a growing problem with no end in sight. Over the past few decades, the problem has been increasing to an ultimate high. Purchasing a counterfeit product reflects on a person’s ethics and morals. There is a difference between a knock-off version of a designer’s product and a counterfeit product; the terms will be defined and evaluated. The ethical and legal dilemma that consumers are in will …


Entrepreneurial Hunger—Shall We Try Chinese?, Joseph E. Levangie Jan 2005

Entrepreneurial Hunger—Shall We Try Chinese?, Joseph E. Levangie

New England Journal of Entrepreneurship

Many entrepreneurs are able to manage their businesses within relatively contained and familiar geographical and cultural circles. With a world economy shrinking every day amid a flood of digital information, today’s entrepreneur is increasingly confronted with opportunities to consider new ways to secure vendors and recruit customers. Many unfamiliar possibilities emerge. Should the entrepreneur venture beyond “comfortable” surroundings to consider international connections? Specifically, what about China? How practical is this fetching business temptation of larger markets and lower-cost subcontractors? What are the social, trade, financial, and political issues? Should a “China strategy” be a true entrepreneurial offensive, or rather a …


Extensible Markup Language (Xml) For Competitive Advantage, William P. Wagner, Ralph Hilken, Q B. Chung Jan 2004

Extensible Markup Language (Xml) For Competitive Advantage, William P. Wagner, Ralph Hilken, Q B. Chung

Journal of International Technology and Information Management

eXtensible Markup Language (XML) has received much attention in the popular press lately as a new technology designed to facilitate information sharing among business entities. One of the biggest problems that companies are experiencing today with XML is that many executives do not understand what XML is and why it is important, nor do they understand what its potential impact on their information strategy might be. In this paper, we present an overview of XML and a framework for generating IS strategic alternatives, which was introduced in its original form in the 1980s. This framework is adapted to suit the …


Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Technology Across The Border, New England And The Southern New Brunswick Cotton Industry, 1880-1884, Judith Rygiel Jan 1999

Technology Across The Border, New England And The Southern New Brunswick Cotton Industry, 1880-1884, Judith Rygiel

Maine History

New England textile entrepreneurs, mill architects, and consultants had a direct influence on cotton textile production in southern New Brunswick in the early 1880s. In an advisory capacity, they offered advice on capitalization, equipment, labor models, product, and management strategies, vastly affecting the community landscape in Maritime textile towns. This paper examines the distinct influences of New England's textile entrepreneurs on three southern New Brunswick cotton mills built in the early 1880s. Judith Rygiel is a doctoral student in history at Carleton University in Ottawa, Canada. She grew up in Moncton, New Brunswick, near a cotton mill. Her 1998 M.A. …


Timber Down The St. John: A Study In Maine-New Brunswick Relations, Richard W. Judd Jun 1984

Timber Down The St. John: A Study In Maine-New Brunswick Relations, Richard W. Judd

Maine History

This article is an expanded version of a paper read at a meeting of the International Union of Forestry Research Organizations - Forest History Group in Portland, Oregon, October 18-19, 1983. The meeting was sponsored by the Forest History Society, Santa Cruz, California, which published the proceedings of the meeting under the editorship of Harold K. Steen.


Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner Mar 1980

Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner

Accounting Historians Notebook

The principal purpose of this brief item is to furnish 1980 accounting researchers, now in generous number throughout the world, with a modest perspective on how far accounting research has come in slightly less than 30 years, based on the compilation of Professor Bray in his little booklet of 1952 and 1953. Evidently he had thought about the preparation of the Register for some years. He obviously also had to have a rather wide ranging correspondence and knowledge of accounting research in many countries, in order to undertake the writing of the manuscript for his printed work. As contrasted with …


Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring) Mar 1980

Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring)

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Other Features Jan 1974

Other Features

Accounting Historians Journal

Subtitles are: Book Mart; Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Out of the Past; Research Notes; Research Resources; Through the Ages


Management Services, Vol. 1, No. 1, March-April 1964 [Whole Issue], American Institute Of Certified Public Accountants Mar 1964

Management Services, Vol. 1, No. 1, March-April 1964 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.


Woman C.P.A. Volume 17, Number 1, December, 1954, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Dec 1954

Woman C.P.A. Volume 17, Number 1, December, 1954, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Accounting For Gamblers, Tams Macart Apr 1931

Accounting For Gamblers, Tams Macart

Journal of Accountancy

No abstract provided.


Accountant’S Certificate In Connection With The Accountant's Responsibility, William Plender Apr 1927

Accountant’S Certificate In Connection With The Accountant's Responsibility, William Plender

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1916 Vol. 21 Issue 1 [Whole Issue], American Association Of Public Accountants Jan 1916

Journal Of Accountancy, January 1916 Vol. 21 Issue 1 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Receivers And Public Accountants, Willard P. Barrows Jan 1916

Receivers And Public Accountants, Willard P. Barrows

Journal of Accountancy

No abstract provided.


Relation Of The Auditor To Valuation Of Inventories, W. Ernest Seatree Sep 1914

Relation Of The Auditor To Valuation Of Inventories, W. Ernest Seatree

Journal of Accountancy

No abstract provided.


Accountant’S Relation To Inventory, Henry C. Magee Dec 1913

Accountant’S Relation To Inventory, Henry C. Magee

Journal of Accountancy

No abstract provided.


Organized Labor’S Attitude Toward Machinery, Paul Klapper Oct 1910

Organized Labor’S Attitude Toward Machinery, Paul Klapper

Journal of Accountancy

No abstract provided.