Business Commons^™

Take Two Tablets And Do Not Call For Judicial Review Until Our Heads Clear: The Supreme Court Prepares To Demolish The 'Wall Of Separation' Between Church And State, Terence Lau, William Wines

Terence Lau

In this article, we examine the issues that bring First Amendment jurisprudence to the grant of certiorari in Pleasant Grove v. Summum, scheduled for oral argument in the Supreme Court of the United States in November. We examine the historical basis for America’s religious heritage, the historical judicial treatment of the religious clauses, and the erosion of the wall of separation between church and state. We examine the Ten Commandments, finding inherent discrimination present in modern-day attempts to advance a particular version of the Ten Commandments as secular. By drawing upon Rousseau’s civic religion, we suggest alternative routes for the …

Attitudes Toward And Behavioral Intentions To Adopt Mobile Marketing: Comparisons Of Gen Y In The United States, France And China, Rebecca Wells, Catherine E. Kleshinski, Terence Lau

Terence Lau

The rapid global diffusion of mobile marketing makes it increasingly important to understand cross-­‐cultural consumer attitudes and behavioral intentions toward mobile marketing as a promotional channel. By building on the previously published research of Altuna and Konuk (2009), this work investigates the attitudes and behavioral intentions toward mobile marketing of Generation Y consumers in the United States, France, and China. Based on this analysis, Chinese Gen Y have the most positive attitude toward mobile marketing, and their overall attitude is significantly more positive than the attitudes of French and American Gen Y groups. While American Gen Y's behavioral intentions are …

A Preliminary Study Of Information Technologies Usage In Non-Profit Organizations, Haiyan Huang, Umapathy Karthikeyan

Karthikeyan Umapathy

In this paper, we present the results of a preliminary survey study to examine the ways in which regional non-profit organizations (NPOs) in the U.S. adopted and utilized information technologies. The majority of the survey respondents (72.5%) consists of small to medium sized NPOs. The survey findings reveal that most responding organizations don’t have a technology plan even though they consider information technology as an important driving force to achieve organizational missions. A pragmatic approach that adopts mature, proven technologies is the most common approach followed by the respondents. Our findings also provide some empirical insights on how NPOs perform …

Sustaining Online Communities In The Charitable Health Sector: How To Keep A Good Thing Going, Leesa N. Costello, Julie S. Dare, Lelia R. Green

Julie Dare Dr

What happens when an online community part-funded by a competitive grant process in partnership with a relevant charitable organisation reaches its use-by date? What reasons might an organisation have for continuing (or not) to support the community and its future development? How is ‘ownership’ transferred from the research institution to the not-forprofit organisation, along with any possible risks? These are all good questions: not least because it seems that most communities in this position are not ‘adopted’ by their not-forprofit sponsors, but languish on the sidelines waiting for a benefactor to pick up the potential costs and risks. This paper …

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques. Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Kenneth Y. Rosenzweig

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott

Kenneth Y. Rosenzweig

Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership. These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako Yanke, …

User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti

Kenneth Y. Rosenzweig

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it. The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated: Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley

Kenneth Y. Rosenzweig

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables. Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Kenneth Y. Rosenzweig

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …

Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Kenneth Y. Rosenzweig

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …

Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting. The controllers were asked about the extent of internal use and …

The Problem Of Unwanted Pets: A Case Study In How Institutions “Think” About Clients’ Needs, Leslie Irvine

Leslie Irvine, PhD

The research on organizational framing and the metaphor of institutional “thinking” highlight the ways that social problems organizations shape the ameliorative services they deliver. Social problems work then perpetuates representations of problems that may not match the conditions clients face. This study extends social problems literature to argue that organizations sometimes “think” differently about the problems they intend to solve than do persons involved with these problems in everyday life. Using ethnographic research and interviews, this article contrasts the way in which animal sheltering, as an institution, frames the problem of unwanted animals with how the public interprets that problem. …

Innovation In The Not For Profit Sector: A Regional Australian Case Study., Grant Cairncross, Charlie Brennan, Julie Tucker

Grant Cairncross

This paper explores the impact of the “Innovation Farm,” a social innovation project that aimed to help long-term unemployed, highly disadvantaged jobseekers living on the Coffs Coast of the Mid-North Coast of New South Wales, overcome barriers to employment and/or further training. The project was delivered by the Coffs Harbour Employment Support Services (CHESS), a not-for-profit, social enterprise organisation. It was funded from 2009-2012 by the Australian Federal Government’s Department of Employment Education and Workplace Relations (DEEWR) through the Department’s Innovation Fund. The research found that whilst the project achieved a commendable level of success its on-going viability was compromised …

Distance Learning Librarians: Their Shared Vision, Anne M. Casey

Anne Marie Casey

Shared vision is a component of leadership that fosters innovation through buy-in at all levels of the organization. It is often evident in circumstances people see a need for innovation but do not have the power to make changes on their own. Many librarians in academic institutions that were early adopters of distance learning envisioned a need for new services that were tailored to off-campus students. This study examines shared vision among librarians through a content analysis of planning documents from early distance learning library programs. It offers a shared vision model relevant to the study and application of leadership.

Impact Of Political Transparency On Public Service In Uganda, Peter Adoko Obicci Esq.

Peter Adoko Obicci

Transparency is a significant political virtue to ensure efficient and effective public service delivery. This study examined the impact of political transparency on public service delivery in Uganda, using Agago district as a case study. A cross-sectional, correlation study was conducted. Questionnaires data of 110 public officials and interview data of 40 local community members in Agago district were analyzed using multiple regression and correlations. Results show that political transparency has a strong and positive impact on public service delivery with a 50 per cent variance among the variables. The insights gained from this study demonstrated the important role that …

Vincent De Paul As A Fundraiser: His Attitudes And Practices, John E. Rybolt

John E Rybolt

A review of mainly unpublished materials concerning Vincent de Paul's attitudes and practices in fundraising. He sought the relief of the poor, published their needs, saw the presence of God in the poor, encouraged and cared for donors, avoid any show of power, developed volunteers, and practiced respect for the recipients of charity.

Navigating Uncertainty: The Survival Strategies Of Religious Ngos In China, Jonathan Tam, Reza Hasmath

Reza Hasmath

Data, Analytics And Community-Based Organizations: Transforming Data To Decisions For Community Development, Michael P. Johnson Jr.

Michael P. Johnson

The past ten years have seen a revolution in two disciplines related to operations and strategy design. “Big Data” has transformed the theory and practice of producing and selling goods and services through methods associated with computer science and information technology. “Analytics” has popularized primarily quantitative models and methods by which organizations and systems can measure multiple aspects of performance. As these fields rely on information technology to collect, store, process and share data, we refer to the collection of knowledge and applications associated with Big Data and analytics as “data analytics and information technology.” The impacts of data analytics …

Envisioning A Future Without Food Waste And Food Poverty, Luis González Vaqué, A. Arroyo Aparicio

Luis González Vaqué

Different factors have contributed to what is known as the Contemporary Food Paradox. To express this more graphically, let us say that more than a third of the food in the world is wasted while almost 800 million people suffer extreme malnutrition. Now the Millennium Goals’ deadline expired, we must set the targets for the Sustainable Development Goals for the next decades. Many national and international organizations point out the imperative need to give an adequate reply to this paradox.

Food waste has important economic and environmental implications and, in addition, there is an undeniable ethical and social justice aspect. …

Effect Of Workplace Bullying On Employee Performance In The Public Sector, Peter Adoko Obicci Esq.

Peter Adoko Obicci

Workplace bullying presents a serious problem causing substantial damage to the employees, the organization and the society as a whole. The focus of this research is two-fold: to find out if workplace bullying exists in Uganda, and to examine its effects on employee performance. By using a questionnaire survey, data was collected from 180 public employees in Uganda. The results indicate that bullying is present in workplaces in Uganda and poses a serious problem for the respondents affecting their performances adversely. The research contributes to the literature on workplace bullying by developing a comprehensive framework that examines its existence and …