Business Commons^™

Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes

Amy Holmes

The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals.

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer

Robert Geer

Myth: Hard Work And Credentials Determine Employment Opportunities

Alev Dudek

Don't Waste Your Time, Doug Leigh, Ryan Watkins

Doug Leigh

Commentary.

The Relationships Among Generativity, Values, Individual Differences, And Commitment To An Ideal Vision, Doug Leigh

Doug Leigh

Kaufman (2006a, 2011) defines Ideal Visions as measurable statements of the kind of world an organization, as well as its associates and external stakeholders, commits to help create for the future. This study investigated the relationships among several research-supported variables regarding personality aspects and individual characteristics with indicators of individuals’ motivation to achieve goals aimed at adding value to external clients and society. Indicators of generative beliefs, values, individual differences, and commitment to an Ideal Vision were examined in this study. Generativity (the concern in establishing and guiding the next generation), membership and activity in a formal civic organization, and …

A Scientific Dialogue: A Performance Accomplishment Code Of Professional Conduct, Doug Leigh, Ryan Watkins, Roger Kaufman

Doug Leigh

No abstract provided.

Alternate Models Of Needs Assessment: Selecting The Right One For Your Organization, Doug Leigh, Ryan Watkins, Roger Kaufman, William Platt

Doug Leigh

Needs assessment seems intuitively attractive to planners. Virtually all authors recommend that needs assessment be the first step in any organizational or human resource development intervention. Planners sensibly recognize the importance of building a foundation grounded in data-based needs, and see data produced by needs assessment as justifying organizational planning and accountability. They also see the usefulness of needs assessments for obtaining and allocating resources for projects. In their best use, needs assessments ensure that resources (Inputs) and methods (Processes) deliver useful results, that their value-added can be demonstrated. Unfortunately, the wide and varied usage of the term need often …

Performance Improvement: More Than Just Bettering The Here-And-Now, Doug Leigh, Ryan Watkins

Doug Leigh

No abstract provided.

Defining Your Own Sustainable Future, Jacob Johnsen

Jacob Johnsen, MSc

How do you create – and maintain – an attractive service portfolio, and how to compete in a shifting environment? In our changing world, survival is not a question of size, speed or coverage. You must be adaptive. Posts can find out where to adapt, by examining the changes in customer behaviour, changing demands and technological achievements. Volumes are shifting from letters to packets, and so far, courier companies have taken market share from posts. Jacob Johnsen looks at the current changes and gives some guidelines on how to set up pointers for an ever-changing direction.

Salesforce Compensation Plans Incorporating Multidimensional Sales Effort And Salesperson Efficiency, Sunil Erevelles, Indranil Dutta, Carolyn Galantine

Carolyn A Galantine CPA., PhD

Sales force compensation models are often constrained by the assumption that salesperson effort is unidimensional. Some models have extended this scenario to multiple products but retain the "single-effort" assumption. In addition, salesperson efficiency has been ignored. As selling is clearly multidimensional, we present a formulation of an agency model (MIPAM) that incorporates multidimensional sales effort as well as salesperson efficiency. Using the model, we also show that under certain assumptions, we can build the second-order condition of the agent's maximization into the principal-agent problem, instead of assuming it, as has been done in the past.

Leadership And Crisis Management In Modern Organizations, Chris D. Bellamy

Dr. Chris D. Bellamy

Leadership in modern organizations is complex. This research identifies how leaders in modern organizations can effectively deliver results through crisis management, while maintaining organizational culture. The author addresses leadership through organizational culture, the actions leaders must take, corporate policies and practices. In addition, this research directly contributes to leading organizations through crisis management and maintaining organizational culture today.

Barriers To International Business, Chris D. Bellamy

Dr. Chris D. Bellamy

There are many barriers that companies face when attempting to expand operations on a global scale. This paper identifies four barriers businesses must overcome, and the strategies they can deploy to overcome these barriers. The author justifies support for these strategies with current research for each barrier. The paper also identifies and applies current research which document the strategic impact for the four barriers.

Practice Lean! Implementing Technology-Driven Lean Six Sigma In A Law Firm, Frank A. Urbanic

frank a urbanic

No abstract provided.

Under The Rust Belt Revealing Innovation In Northeast Ohio, Thomas Bacher

Thomas Bacher

Many areas of the Midwest faced economic challenges after large manufacturing industries, that once operated with three shifts, cut back or went out of business completely. Northeast Ohio was not immune to this downturn and experienced major declines in its population base and tax revenue streams. How could the area recover? This work looks at the post-manufacturing business climate in Northeast Ohio whose major cities, Cleveland, Akron, and Youngstown, were faced with re-inventing themselves and their industrial bases. Using an interview format, the book details how entrepreneurs saw opportunities to develop services and products in the area. Their stories illuminate …

Corporate Social Responsibility: Why Bother?, Lars Isaksson, Timothy Kiessling, Michael Harvey

Lars Isaksson

Corporate Social Responsibility (CSR) is not a new concept, but unfortunately has been defined in so many ways, it is often misinterpreted. In fact it has had 40 years to evolve from a somewhat infant concept to a successful managerial tool to build a company's reputation in the global market arena. Corporate social responsibility has become corporate strategic responsibility - an imperative element of corporate global business strategies. Many leaders, entrepreneurs, investors, executives and politicians now recognize CSR's potential for differentiation and positioning in the global marketplace. In the 21st century, we find CSR to have a remarkable acceptance among …

Teaching Llcs Through A Problem-Based Approach, Michelle M. Harner, Robert J. Rhee

Robert Rhee

Case studies and case simulations can be used to teach LLCs with an eye toward training business lawyers. These tools can be used in the traditional four-credit Business Associations (BA) course to supplement traditional teaching materials with mini-case studies that accent and apply analysis of primary legal sources. Alternatively, case studies and case simulations can be the centerpiece of a specialized course on LLCs. We discuss both approaches in this short essay.

Accountability And Stewardship Of Family Business Entities, Keith Duncan, Ken Moores

Keith Duncan

This chapter explores whether current accounting technology fulfils the stewardship and accountability information needs of family business owners. As the influences on contemporary accounting are both conceptual and contextual we frame our discussion in terms of both the knowledge foundations of accounting, as informed by various conceptions of the firm, and stakeholder theory. We posit that if prevailing conceptions of the firm impact the knowledge foundations of accounting, and subsequently the nature and form of accounting practice, then it is the conceptions of influential stakeholders that can define the accounting change agenda and affect contemporary accounting practice. We use extant …

Sustainability And Innovation In The Business Enterprise, Chris D. Bellamy

Dr. Chris D. Bellamy

Sustainable entrepreneurs apply innovation that often intersects social, economical and environmental management theory. This paper identifies eight current research articles (published within the past five years) that identifies four major innovations or new technologies that demonstrate how sustainable entrepreneurs use roadmaps for future sustainable development. The research articles are used to define and describe each major innovation. The four techniques are ranked from 1-4, with 1 being the most important. The ranking are justified with reference to the research articles.

Business And Non-Profit Organizations Facing Increased Competition And Growing Customers' Demands (Vol. 11), Anna Ujwary-Gil

Anna Ujwary-Gil

The monograph focuses attention on the description and analysis of new phenomena and processes for commercial and non-commercial organizations. Valid conditions are pointed out for the functioning of both commercial and non-commercial organizations and an attempt is made to explain their impact on these organizations. The analysis also examines the strategies used by organizations in the face of fierce competition and increasing consumer demands in their effort to gain and maintain a competitive edge. This case study below is segmented into four areas of interest: • commercial and non-commercial organizations as an object of research, • commercial and non-commercial organizations …

Design, Implementation, And Evaluation Of Hr Leadership Development Programs, Karina Li Ming Kuok, Bradford S. Bell

Bradford S Bell

Given today’s new market reality and rapid changes in the business world, companies need to select and develop high potential talent who can maneuver in a hypercompetitive market and ultimately fill its top-tier jobs. Organizations can utilize the Human Resource Leadership Development Program (HRLDP) as a tool to attract, develop and retain high potentials to fill the future HR leadership pipeline. However, an HRLDP can be controversial and tricky to implement and maintain. The goal of this report is to provide useful guidelines for those interested in designing, managing and/or evaluating the effectiveness of such programs. If carefully designed and …

Business And Non-Profit Organizations Facing Increased Competition And Growing Customers' Demands (Vol. 10), Anna Ujwary-Gil

Anna Ujwary-Gil

The major issues analyzed in the papers referred to: • business and non-profit organizations as an object of scientific research, • business and non-profit organizations in market economy, • modern tools for business and non-profit organizations management • business and non-profit organizations – global and regional aspects, • financial aspects of managing business and non-profit organizations.

Apple Inc.: Product Portfolio Analysis, Michael Mallin, Todd A. Finkle

Todd A Finkle

How To Achieve Customer Knowledge Retention., Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Business Sustainability And Undergraduate Management Education In Australia, Josie Fisher, Ingrid Bonn

Ingrid Bonn

There is a large and rapidly expanding academic literature arguing that there is an urgent requirement for businesses to become more sustainable. There is also a demonstrated need for managers to develop a better understanding of sustainability and the appropriate strategies required to improve business sustainability. In addition, there are international calls for educators to address sustainability in their programs. The aim of this study was to investigate the extent to which business sustainability is being incorporated into undergraduate business and management courses in Australian universities. The high percentage of international students enrolled in these courses suggests our findings have …

Turning Packaging Into Profit, Rihaz Z. Chughatta

Rihaz Z Chughatta

Packaging can be an expensive function to maintain, but it doesn’t have to be. In fact, Packaging can be a source of income for a company. More accurately, what if you took a look at your company’s Profit and Loss and saw Packaging as a negative expense? That’s right, you can turn packaging into profit for your company. How do you accomplish this feat? Glad you asked … read on to find three simple ways to start this process (and satisfy your curiosity) …

The Politics Of Partnerships. A Critical Examination Of Nonprofit-Business Partnerships, Maria May Seitanidi

Maria May Seitanidi

The widespread partnering phenomenon in the US and the UK spurred a significant amount of literature focusing on its strategic use. The Politics of Partnerships diverges by examining if partnerships can deliver benefits that extend beyond the organisational to the societal level resulting from the intentional combined efforts of the partners. The book offers under the chronological stages of formation, implementation, outcomes a critical examination and proposes a holistic framework for the study of partnerships allowing for observations beyond any single stage.

An Empirical Investigation Of The Evaluative Criteria Of Industrial Buyers, Daniel H. Mcquiston, Rockney G. Walters

Daniel H. McQuiston

A factor analytic methodology is used to measure and interpret the evaluative criteria used by the functional roles represented in an industrial decision making unit during their consideration to purchase a piece of capital equipment. The results of the study indicate that the criteria employed by each decision maker during the evaluation of this equipment varied by functional role. The attributes contained in each evaluative dimension were directly related to each functional role primary job responsibility.

Globalization And Management, Mike Lewis

Mike Lewis D.Mgt.

The reach of markets and business expanded across the globe more than half a millennium ago when Europeans conquered the seas. Since that time, communication and information technologies have reduced to span of the globe to the speed of electrons so that buyers and sellers can exchange in one second or less. Technology combined with favorable politics and exploding world populations ushered in the era of globalization. With production and commodity drivers, the globe transformed into a shopping cart for profits, power, and people (resources). Uncontrolled and unbalanced outcomes benefited some while harming others, leading to eventual backlashes and failed …