Business Commons^™

Transaction Complexity And The Movement To Fair Value Accounting, Pinky Rusli, Xinlei Zhao, David A. Ziebart

Institute for the Study of Free Enterprise Working Papers

Our global economy has pushed the complexity of business transactions to a new level, as companies now employ sophisticated contracts and financial instruments. However, it is unclear whether accounting standards are able to effectively capture transaction complexity, which has been growing at a rapid pace. In this study, we examine three questions related to transaction complexity: (1) Do accounting standards reflect differences in the complexity of the transactions being recorded? (2) Does the use of mark-to-market (i.e., fair value) accounting reduce the complexity of standards by relying on market valuations to capture transaction complexity? (3) Does the reliance on fair …

Affect And Value In Critical Examinations Of The Production And ‘Prosumption’ Of Big Data, Daniel G. Cockayne

Geography Faculty Publications

In this paper I explore the relationship between the production and the value of Big Data. In particular I examine the concept of social media ‘prosumption’—which has predominantly been theorized from a Marxist, political economic perspective—to consider what other forms of value Big Data have, imbricated with their often speculative economic value. I take the example of social media firms in their early stages of operation to suggest that, since these firms do not necessarily generate revenue, data collected through user contributions do not always realize economic value, at least in a Marxist sense, and that, in addition to their …

Wet Grain Delivery Advice: A Previously Impossible Extension Challenge Solved Through App Technology, Joseph S. Dvorak, Sam Mcneill, Clint Hardy

Biosystems and Agricultural Engineering Faculty Publications

The delivery of wet grain during harvest is a complex and constantly changing problem about which Extension professionals have been unable to offer more than general advice. By capitalizing on important characteristics of mobile devices, a new app enables producers to fully benefit from detailed information universities have generated on grain drying and costs associated with delivery of grain to different locales. Development of such an app demonstrates the power of apps and mobile devices in allowing Extension to deliver previously unattainable services to its clientele.

2016 – 2017 Kentucky Agricultural Economic Situation And Outlook, Kenneth H. Burdine, Todd D. Davis, Timothy A. Woods, William M. Snell, Lee Meyer, Jeffrey W. Stringer, Bobby Ammerman

Agricultural Situation and Outlook

Topics:

• U.S. Agricultural Economy;
• Kentucky’s Agricultural Economy.

Book Review: Adding Value To Libraries, Archives, And Museums: Harnessing The Force That Drives Your Organization’S Future, Jennifer A. Bartlett

Library Faculty and Staff Publications

Value in libraries, archives, museums, and other cultural organizations has traditionally been centered on collections and services. Today’s libraries are looking at new ways to make their operations valuable to their patrons. Adding Value is geared toward library managers and administrators focusing on understanding, identifying, planning, and implementing services with an eye toward new definitions of value.

A Strategic Marketing And Financial Analysis Of Toys R Us, Ethan S. Thomison

Lewis Honors College Capstone Collection

The following is a strategic marketing and financial analysis concerning the highly dynamic operations of Toys R Us.

Improvement Of Under-Represented Minority Individuals In The Healthcare Field Of Communication Sciences And Disorders, Allison Webb

Lewis Honors College Capstone Collection

Individuals from under-represented minority backgrounds are scarce within healthcare careers. Former research has suggested that this lack of diversity begins at the undergraduate level. This proposal discusses a potential solution to this problem occurring at the University of Kentucky and other colleges across the United States. Suggested intervention targeted diverse populations, connected students with faculty and staff, and provided shadowing resources for individuals from under-represented minority backgrounds. Based on research and current diversity statistics, populations of individuals from diverse backgrounds are expected to increase within the Communication Sciences and Disorders program. Demographic information for the fall 2016 semester will become …