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Articles 1 - 12 of 12
Full-Text Articles in Business
Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison
Evidence On The Effectiveness Of Using Tax Credits To Promote Energy Conservation, Kathryn A.S. Lancaster, Michael R. Kinney, Jack Robison
Accounting
The country seems to have quickly embarked on a new energy crisis. "From Manhattan to Montana, worries are mounting that skyrocketing power prices and rolling blackouts will soon spread from their epicenter in California.... Concern about the power picture extends to the top levels of the Bush Administration as it attempts to hammer out a new energy policy." As politicians search for possible solutions to the current crisis, incentives for energy conservation are often mentioned as a possible remedy. A recent Congressional Research Service Issue Brief describes several potential bills. Two create a refundable tax credit for up to 50% …
Beggar-Thy-Neighbor Advertising: Theory And Application To Generic Commodity Promotion Programs, Jennifer S. James, Julian M. Alston, John W. Freebairn
Beggar-Thy-Neighbor Advertising: Theory And Application To Generic Commodity Promotion Programs, Jennifer S. James, Julian M. Alston, John W. Freebairn
Agribusiness
Profits from generic advertising by a producer group often come partly at the expense of producers of closely related commodities. The resulting tendency toward excessive advertising is exacerbated by check-off funding. To analyze this beggar-thy-neighbor behavior we compare a scenario where different producer groups cooperate and choose their advertising expenditures jointly to maximize the sum of profits across the groups, and a scenario where they optimize independently. In an illustrative example using 1998 data for U.S. beef and pork, the noncooperatively chosen expenditure on beef and pork advertising is more than three times the cooperative optimum.
Technological Choice: California Wild Rice Processing Under Uncertain Demand, Jay E. Noel, James J. Ahern, Jess Errecarte, Kyle Schroeder
Technological Choice: California Wild Rice Processing Under Uncertain Demand, Jay E. Noel, James J. Ahern, Jess Errecarte, Kyle Schroeder
Agribusiness
This study is concerned with technological choice under uncertain demand conditions. It begins with an overview of the California wild rice market. The wild rice product is described, the wild rice industry is review and wild rice market conditions are explored. The overview is followed by a discussion of wild rice processing. Technological choice and competitive strategy issues are reviewed and then a framework for choosing between two competing technologies is proposed. The two competing technologies differ in their ability to store and process wild rice over a marketing year. The traditional technologies requires almost immediate processing of the harvested …
World Dairy Product Trade: Analysis With A Mixed Complementarity Problem Formulation, Charles F. Nicholson, Phillip M. Bishop
World Dairy Product Trade: Analysis With A Mixed Complementarity Problem Formulation, Charles F. Nicholson, Phillip M. Bishop
Agribusiness
World trade in dairy products is being transformed by trade policy liberalization and technological change in dairy processing. The mixed complementarity problem formulation to modeling product-specific dairy trade can overcome a number of the limitations of existing optimization models, and can facilitate desirable extensions to previous analyses.
Process Mapping And Scripting In The Accounting Information Systems (Ais) Curriculum, Roberta Ann Jones, Kathryn A.S. Lancaster
Process Mapping And Scripting In The Accounting Information Systems (Ais) Curriculum, Roberta Ann Jones, Kathryn A.S. Lancaster
Accounting
The ability to understand, document, and suggest improvements for a business process is an important skill for an accounting student for the following reasons: (1) efficient business processes give businesses a competitive advantage; (2) business process analysis provides auditors with an assessment of business risk; and (3) successful enterprise resource planning implementation depends on understanding and improving existing business processes. It is suggested that students be introduced to process mapping and scripting in an accounting information systems (AIS) course to facilitate their understanding of business processes and help them visualize the interaction between functional areas. The specifics of process mapping …
Real Options: Overview And Applications, Steven Slezak
Real Options: Overview And Applications, Steven Slezak
Agribusiness
No abstract provided.
Consumer Perceptions Of Three Food Safety Interventions Related To Meat Processing, Christiane Schroeter, Karen P. Penner, John A. Fox
Consumer Perceptions Of Three Food Safety Interventions Related To Meat Processing, Christiane Schroeter, Karen P. Penner, John A. Fox
Agribusiness
A focus group study with 37 residents of Manhattan, Kansas, was conducted to examine consumers' risk perceptions of foodborne illnesses from eating beef. The four focus-group sessions were designed to determine (1) relative preferences for alternative combinations of public food safety measures (Hazard Analysis Critical Control Points [HACCP], carcass pasteurization, irradiation) and private protection (home preparation of rare, medium, and well-done hamburgers); (2) how who is at risk (children vs. adults) influences preferences; (3) whether consumers would pay a premium for increased product safety arising from the adoption of three different innovations in processing plants; and (4) how to improve …
Stewardship And The Balanced Scorecard, Kathryn Lancaster
Stewardship And The Balanced Scorecard, Kathryn Lancaster
Accounting
No abstract provided.
Internet Reporting: Availability Of Financial And Environmental Information For The Environmentally Responsible Investor, Kathryn Lancaster, Carolyn Strand
Internet Reporting: Availability Of Financial And Environmental Information For The Environmentally Responsible Investor, Kathryn Lancaster, Carolyn Strand
Accounting
No abstract provided.
Feedback On Developing An Ais Curriculum, Joseph Callaghan, Eileen Peacock, Arline Savage
Feedback On Developing An Ais Curriculum, Joseph Callaghan, Eileen Peacock, Arline Savage
Accounting
This paper gathers evidence about an Accounting Information Systems (AIS) curriculum developed using a Model-Oriented Tool-Enhanced (MOTE) framework. The evidence was gathered by eliciting the perceptions of employer stake holders about the curriculum. The curriculum follows recommendations of the International Federation of Accountants (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology in content in accounting curricula and are supported by the AICPA. The evidence gathered supports the inclusion of most elements of the curriculum.
An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand
An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand
Accounting
This paper reports the results of a study that was conducted to investigate the performance of senior-level business students as it pertains to recognizing certain clues or risk factors that are frequently associated with the misappropriation of entity assets. Based on three of the risk factors identified in SAS No. 82, an experiment was used to examine differences in performance based on academic major, fraud-specific knowledge, and certain experiences of the students. The primary contributions of this study are the discovery that: (1) an increasing number of risk factors; (2) knowledge accumulated in an accounting curriculum; (3) reading additional articles …
Murgo Farms Inc.: Haccp, Iso 9000, And Iso 14000, David Sparling, Jonathon Lee, Wayne Howard
Murgo Farms Inc.: Haccp, Iso 9000, And Iso 14000, David Sparling, Jonathon Lee, Wayne Howard
Agribusiness
Murgo Farms Inc., addresses the challenge of choosing between the Hazard Analysis Critical Control Point (HACCP), International Organization of Standardization (ISO) 9000, and ISO 14000 systems for a business with grain farming, elevator and spraying enterprises. Murgo has recently entered markets that are more quality oriented and wishes to expand its activities in those markets. The President wonders whether HACCP or ISO 9000 might help that expansion. However, the company is also faced with significant environmental risks due to its spraying and manure spreading activities and its proximity to a local municipal water source. There are good reasons for Murgo …