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Articles 1 - 20 of 20
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The Impact Of Information Disclosure On Goodwill Impairment In Merger And Acquisition Decision In Nigerian Banks, Yusuf Alkali Muhammad
The Impact Of Information Disclosure On Goodwill Impairment In Merger And Acquisition Decision In Nigerian Banks, Yusuf Alkali Muhammad
Yusuf Alkali Muhammad
The need for quality accounting information is to bring investors’ in an economy. Investors require financial position of business asset to be prepared in line with the international accounting standards. Investment decision really on the quality of information received on the business. Assets and liabilities porting is part of good accounting reporting. Therefore, Goodwill as an asset requires quality reporting in accordance to the Nigerian GAAP. Recognition of Goodwill in accounting reporting has been a major challenging issue even though its recognition has been provided in the accounting regulations. Provision of goodwill impairment in Nigerian banks has been provided on …
Minerva 2013, The Honors College
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.
Titanic: Consuming The Myths And Meanings Of An Ambiguous Brand, Stephen Brown, Pierre Mcdonagh, Clifford J. Shultz
Titanic: Consuming The Myths And Meanings Of An Ambiguous Brand, Stephen Brown, Pierre Mcdonagh, Clifford J. Shultz
School of Business: Faculty Publications and Other Works
Myths have come of age in consumer research. In the 22 years since Levy’s inaugural article, the literature has grown at an impressive rate. Yet important questions remain unanswered: What makes some myths especially meaningful to consumers? Why are certain consumer myths more prevalent and less perishable than others? This article argues that ambiguity is an influential factor. Using the RMS Titanic as an empirical exemplar, it unpacks the principal forms of myth-informed ambiguity surrounding “the unsinkable brand.” Predicated on William Empson’s hitherto unsung principles of literary criticism, the article posits that ambiguity in its multifaceted forms is integral to …
The Impact Of An Accounting Simulation On Performance And Perception In Accounting Courses, Steve Smalt, Gary L. Selden
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 …
The Santa Clara, 2013-10-31, Santa Clara University
The Santa Clara, 2013-10-31, Santa Clara University
The Santa Clara
No abstract provided.
2013 Program, Office Of Academic Affairs
2013 Program, Office Of Academic Affairs
Programs
At its best, a university is a collection of individuals ‐‐ students and faculty ‐‐ focused on learning and discovering new knowledge. For this goal to be realized, a critical element is having faculty members deeply engaged with their disciplines. Scholarship, in the form of journal articles, book chapters, monographs and similar endeavors, creative activity which can take an even wider range of forms, and funded research which explores the boundaries of their disciplines all contribute to such engagement. Through such participation, faculty members stay at the growing edges of their fields, and in so doing, they enrich their intellectual …
A In-Depth Analysis Of The Federal Tax System, Esther O Wong
A In-Depth Analysis Of The Federal Tax System, Esther O Wong
Chancellor’s Honors Program Projects
No abstract provided.
Tips For The Pracitioner Seeking To Return To The Academy, Kevin P. Conboy
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
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 …
Female Authority In A Globalizing Market, Megan R. Mccann
Female Authority In A Globalizing Market, Megan R. Mccann
Honors Theses and Capstones
No abstract provided.
Amateurism In An Age Of Professionalism: An Empirical Examination Of An Irish Sporting Culture: The Gaa, Ian Keller, Angela Wright
Amateurism In An Age Of Professionalism: An Empirical Examination Of An Irish Sporting Culture: The Gaa, Ian Keller, Angela Wright
Dept. of Organisation & Professional Development Publications
The Gaelic Athletic Association (GAA) has been synonymous with the sporting tradition of Ireland since 1884, and the links it has developed with the parishes and communities of Ireland have been based on the organization’s ethos of volunteerism and amateurism in Gaelic games. Modern Ireland has brought with it many challenges for the GAA, especially in relation to internal and external issues. The dynamic of sport in Ireland has changed with the introduction of professionalism in soccer and rugby, and this has caused the validity of the amateur status of the Gaelic Athletic Association to be questioned. The development of …
The Irish Dairy Industry: Globalisation, Competition, Recession, & Consumerism, Brian Clancy, Angela Wright
The Irish Dairy Industry: Globalisation, Competition, Recession, & Consumerism, Brian Clancy, Angela Wright
Dept. of Organisation & Professional Development Publications
In today’s global environment, the dairy farmer and his herd have lost major importance and influence as a consequence of a variety of factors, among them the Industrial revolution, continued and increasing consumerism, the technological explosion, and the ever-expanding concentration of people in urban areas. This research study examines the Irish dairy industry in its current format. The objective of this study is to look at what dairy farmers need to do to grow and expand their business efficiently and effectively. The major challenge for the industry is to attract a new generation of knowledgeable workers to the land. This …
Will The Construction Contracts Bill Improve Subcontractor Cash Flow?, Tony Cunningham
Will The Construction Contracts Bill Improve Subcontractor Cash Flow?, Tony Cunningham
Other Resources
Cash-flow is very important to any construction business and its effective management is a key function of quantity surveyors, particularly those working in the contracting sector. Successful cash-flow management is challenging at the best of times, but takes on a heightened importance in times of economic difficulty. Irish contractors and, in particular, subcontractors are currently experiencing unprecedented financial difficulties in the wake of the banking and property market collapse. In an attempt to alleviate these difficulties and improve cash flow within the Industry, Senator Feargal Quinn introduced The Construction Contracts Bill 2010, (The Bill) in the Seanad. This study investigates …
Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana
Informal Opportunity Among Smes: An Empirical Study Of Denmark’S Underground Economy, Shahamak Rezaei, Marco Goli, Leo Paul Dana
Leo- Paul Dana
Based on interviews with (legal and illegal) immigrants to Denmark, meetings with stakeholders and with experts in the field, this article addresses issues regarding the underground economy. Our findings show that, in Denmark, the existence of an underground economy makes it possible for semi-compliant and non-compliant immigrants to make a living. We suggest that the underground economy in Denmark will continue to provide networks of illegal residents with opportunities for informal economic activities as trust allows entrepreneurs to function below the radar, by owning enterprises registered using the names of people who are legally in this country.
Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts
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
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.
Workers On Temporary 457 Visas: Challenges They Face When Working In The Western Australian Resources Sector, Susanne T. Bahn, Llandis G. Barratt-Pugh, Ghialy Choy Lee Yap
Workers On Temporary 457 Visas: Challenges They Face When Working In The Western Australian Resources Sector, Susanne T. Bahn, Llandis G. Barratt-Pugh, Ghialy Choy Lee Yap
Research outputs 2013
As a response to the shortage of specialised workers in the Western Australian (WA) resources sector, business has resorted to employing workers on temporary 457 visas. This paper provides an insight into some of the challenges workers on 457 visas reported while working in Australia in a study that collected data in 2012. While the study focussed on costs and benefits of employing workers on 457 visas to business, the migrant worker and the larger Australian community, part of the data included the social and financial costs to these workers. It is this data that is reported in this paper. …
Servant Leadership And African American Pastors, Clarence Bunch
Servant Leadership And African American Pastors, Clarence Bunch
Antioch University Dissertations & Theses
Robert Greenleaf (1977) took a follower’s, rather than a leader-centric, point of view of leadership by describing a leader as one who leads by serving. He identified a leader as one who sets other people’s needs above his or her own. He argued that motivation of leaders must begin with the conscious choice to serve others. Greenleaf’s concept provides the basis for a theoretical model of servant leadership. This dissertation examines the extent to which African American pastors exhibit servant leadership characteristics, using the Servant Leadership Questionnaire (Barbuto & Wheeler, 2006). A sample of 358 African American pastors from 11 …
Calibrating Growth In The Ambitious Sme: Growth Mapping As A New Direction In Business Model Visualisation, Pat Daly, James S. Walsh
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 …
Indigenous Identity In The Nation Brand: Tension And Inconsistency In A Nation's Tourism Advertising Campaigns, Alan Pomering
Indigenous Identity In The Nation Brand: Tension And Inconsistency In A Nation's Tourism Advertising Campaigns, Alan Pomering
Faculty of Business - Papers (Archive)
The purpose of this paper is to discuss one nation's attempts at tourism branding in which elements of Indigenous identity featured as a key element of the brand, arguably impairing persuasion results. The methodology follows a qualitative and interpretivist approach. A recent tourism advertising campaign for Australia is described; observations are made regarding Indigenous Australian identity in relation to the broader national identity; recent international tourist arrival trends are discussed; and connections between this triad are proposed. The campaign under study is also compared with proximate campaigns. The study raises questions about tapping a contested national identity for tourism branding …