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Articles 1 - 10 of 10
Full-Text Articles in Business
Identifying Strategies That Encourage Resolve To Exhibit Moral Courage, Jeff Barnes, David Christensen, David Rees
Identifying Strategies That Encourage Resolve To Exhibit Moral Courage, Jeff Barnes, David Christensen, David Rees
Mountain Plains Journal of Business and Technology
Recent highly-publicized business scandals involving accounting ethical failures have encouraged research and recommendations to teach business ethics throughout the business curriculum. Research studies provide evidence that increasing moral sensitivity and judgment is possible over short periods of moral instruction, however, having higher moral sensitivity and judgment does not guarantee that moral courage will be displayed under duress. This study identifies personal moral courage intention strategies to support morally courageous acts.
Betty Vinson, Cynthia Cooper, And Moral Courage: A Case Study In Accounting Ethics At Worldcom, Jeff Barnes, David Christensen, David Rees
Betty Vinson, Cynthia Cooper, And Moral Courage: A Case Study In Accounting Ethics At Worldcom, Jeff Barnes, David Christensen, David Rees
Mountain Plains Journal of Business and Technology
In this case study you will read about the ethical pressure faced by Betty Vinson and Cythia Cooper as they each balanced conflicting loyalties between family, employer, and profession. Betty first balked then caved to the pressure and ruined her career; Cynthia did not cave and was named one of three “Persons of the Year” by Time Magazine in 2002 for her moral courage at WorldCom (Lacayo and Ripley 2002).
The “Big Three” Of The Auto Industry: Analyzing And Predicting Performance, Robert M. Hull, Nicholas Avey
The “Big Three” Of The Auto Industry: Analyzing And Predicting Performance, Robert M. Hull, Nicholas Avey
Mountain Plains Journal of Business and Technology
This paper analyzes the financial performance of three leading automobile manufacturers (referred to as the “Big Three”). The analysis incorporates the use of (1) traditional and newer financial ratio methods and (2)prominent finance websites. The end result of the analysis is to assess the future profitability of the “Big Three.”From a pedagogical standpoint, the paper offers instructors a skill that will enable them to impart knowledge of an analytical technique for evaluating firm performance. This technique can be used by business students and practitioners alike. As a byproduct, this paper includes a class exercise that goes beyond just the “X’s …
Securi-Tronics And Competitive Intelligence, Herbert Snyder
Securi-Tronics And Competitive Intelligence, Herbert Snyder
Mountain Plains Journal of Business and Technology
Securi-Tronics has been in the business of security consultants and manufacturers of alarm systems for over fifty years. During that time the company has acquired a successful working relationship with a number of large private corporations as well as a number of government agencies. During the last 18 months, however, the firm has lost 4 of its long-standing corporate clients to other companies. In addition, it has been consistently under-bid in its last six government contracts.In the words of Securi-Tronics CEO, "The winning bids were only about $3,000 -$5,000 less than ours. That's the absolute minimum cut-off point for most …
Hispanic Population And Its Economic Impacts, Kalyan Chakraborty
Hispanic Population And Its Economic Impacts, Kalyan Chakraborty
Mountain Plains Journal of Business and Technology
The purpose of this study is to quantify the monetary impact of the expenditures of the Hispanic households and their guests and visitors on the local economy. This study applied input-output procedures and estimated output, income, and employment impacts of the Hispanic expenditure on the local economy of the Emporia area, Kansas. The Emporia area is defined in this study as a seven-county region consisting of Chase, Coffey, Greenwood, Lyon, Morris, Osage, and Wabaunsee counties and together they constitute 27 percent of the Hispanic population in the area. The multiplier impact of $38 million direct expenditure by the local Hispanic …
Integrating Institutional And Neoclassical Economics Using Game Theory, Dan Friesner, Dan Axelsen
Integrating Institutional And Neoclassical Economics Using Game Theory, Dan Friesner, Dan Axelsen
Mountain Plains Journal of Business and Technology
We contend that economics is in need of a new paradigm. When taught in the traditional neoclassical construct, economics is not appealing to many students, particularly those taking economics to satisfy general education requirements. This, in turn, may explain why economic literacy in the U.S. is trending downward. Our approach uses game theory to teach economics by juxtaposing neoclassical and institutional economic paradigms so that students not only better understand the neoclassical model, but also are exposed to alternative approaches in economics. To better understand neoclassical models, we incorporate three institutional criticisms of neoclassical economics: (1) the assumption that all …
The Readability Of Instructions For Income Taxation In The Western States, Frank F. Urbancic, Ko Hsu
The Readability Of Instructions For Income Taxation In The Western States, Frank F. Urbancic, Ko Hsu
Mountain Plains Journal of Business and Technology
The taxation of individual income represents an important revenue source for many states. The taxes are determined by a self-assessed tax system from information that is the declaration of the taxpayer in an annual return. State taxation agencies facilitate compliance by furnishing individuals with the necessary forms and instruction materials needed to prepare the self-assessed tax return. This study reports on a readability assessment of the income tax instructions for states in the West. The results find improvements in the readability averages for tax instructions between 1990 and 2005, but in absolute terms the instructions for Western states are difficult …
The Enemy Within: A Commentary On The Exploding Problem Of Employee Theft, Kenneth W. Hollman, Robert D. Hayes, James R. Mahurin
The Enemy Within: A Commentary On The Exploding Problem Of Employee Theft, Kenneth W. Hollman, Robert D. Hayes, James R. Mahurin
Mountain Plains Journal of Business and Technology
Few companies recognize the big bite that thefts, both large and small, take out of their profit margin. It is estimated that theft in some form absorbs 5 percent of all business revenues, which translates into about $652 billion in losses per year. Small businesses take a disproportionate share of the hit. The purpose of this paper is to highlight the rapidly expanding scope of the employee theft problem and to suggest common sense Risk Management techniques that companies can use to prevent losses and to reduce the damages from those that occur. In many cases, the loss control measures …
Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante
Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante
Mountain Plains Journal of Business and Technology
Many accounting students have difficulty with variance analysis. At least part of this difficulty may be caused by the typical presentation of variances in cost/managerial accounting textbooks. Some textbook coverage is disjointed, with brief coverage of flexible budget variances just prior to discussion of manufacturing costs variances. Then, in a much later chapter, sales-variance analysis is covered with little or no reference to the earlier coverage of flexible budget variances. Discussion of input mix and yield variances may be presented in appendices, if covered at all. In addition to disjointed presentations, textbook coverage of variances is often heavily formula driven …
Easy Ways To Use Universal Design In Business Courses, Bruce R. Gaumnitz, Carol B. Gaumnitz
Easy Ways To Use Universal Design In Business Courses, Bruce R. Gaumnitz, Carol B. Gaumnitz
Mountain Plains Journal of Business and Technology
The universal design for learning is an approach to designing curriculum and instruction to serve the needs of all students, including those with disabilities. The nine principles of universal design for learning are presented along with examples of course design, instructional materials, or teaching methods for business courses. Many of the examples are simple, easy changes for instructors that can make courses more flexible, inclusive, and accessible.