Business Commons^™

More Than Fun And Games: Reconsidering The Virtues Of Strategic Management Simulations, Ken E. Zantow, Dave S. Knowlton, David C. Sharp

Faculty Publications

We look at the relationship between business simulations and the educational theory of generative learning using the framework developed by Wittrock (1974, 1990, 1992). Our findings reveal opportunities for generative learning that occur at all phases of the simulation process. Awareness of these opportunities prepares faculty to get the most from the strategic decision-making simulations. and may assist them in defining the contribution associated with their use. We suggest areas for additional research.

Slickcraft: The Quality Name In Boating, Geoffrey D. Reynolds

Faculty Publications

SlickCraft: The Quality Name in Boating is an article concerning the history of the Slick Craft Boat Company (1954-1969) of Holland, Michigan, its acquisition in 1969 by AMF Corporation (American Manufacturing and Foundry) and subsequent founding of S2 Yachts, Inc. by its founder, Leon Slikkers in 1974.

Paradox And The Consumption Of Authenticity Through Reality Television, Randall L. Rose, Stacy L. Wood

Faculty Publications

We position reality television within the broader category of consumer practices of authenticity seeking in a postmodern cultural context. The study draws on relevant perspectives from consumer research, literary criticism, sociology, and anthropology to argue that viewers of reality television encounter three elements of paradox in the process of constructing authenticity. The negotiation of each paradox exceeds the process of coping with or resolving their inherent contradictions to encompass the creation of new values. We argue that consumers blend fantastic elements of programming with indexical elements connected to their lived experiences to create a form of self-referential hyperauthenticity.

Model Checking For E-Business Control And Assurance, Bonnie B. Anderson, James V. Hansen, Paul B. Lowry, Scott L. Summers

Faculty Publications

Model checking is a promising technique for the verification of complex software systems. As the use of the Internet for conducting e-business extends the reach of many organizations, well-designed software becomes the foundation of reliable implementation of e-business processes. These distributed, electronic methods of conducting transactions place reliance on the control structures embedded in the transaction processes. Deficiencies in control structures of processes that support e-business can lead to loss of physical assets, digital assets, money, and consumer confidence. Yet, assessing the reliability of e-business processes is complex and time-consuming. This paper explicates how model-checking technology can aid in the …

How To Start A University Business Plan Competition: The Experience Of San Jose State University, Michael Solt, Asbjorn Osland, Anuradha Basu

Faculty Publications

San Jose State University’s Silicon Valley Center for Entrepreneurship has hosted a business plan competition for the last two academic years. The purpose of the Silicon Valley Business Plan Competition (SVBPC) is to stimulate interest in entrepreneurship among students and help to create new start-ups. The winners have typically been MBA students with an engineering background. This paper documents the process of planning and implementing the SVBPC as it has evolved at San Jose State University (SJSU), the resources required, and the key challenges encountered in organizing this annual event and widening participation in the competition. The paper reports on …

San Jose State University Based Incubators: Loosely Coupled Elements In Silicon Valley’S Entrepreneurial System, Asbjorn Osland, Burton Dean

Faculty Publications

The San Jose Redevelopment Agency (RDA) fostered and continues to nurture incubators. In partnership with the RDA, San Jose State University (SJSU), through its Foundation, operates four fairly autonomous loosely coupled university based incubators (UBIs). Their primary mission is to develop start-ups. They also provide excellent learning opportunities for students. What they have not done is commercialize university or faculty intellectual property. The incubator directors are experienced business people who have the business acumen to nurture start-ups successfully, which they have done. The RDA, SJSU, the UBIs, and the incubator directors are all part of the entrepreneurial system that characterizes …

Credit Cards As Lifestyle Facilitators, Matthew J. Bernthal, David Crockett, Randall L. Rose

Faculty Publications

Credit cards are an increasingly essential technology, but they carry with them the paradoxical capacity to propel consumers along lifestyle trajectories of marketplace freedom or constraint. We analyze accounts provided by consumers, credit counselors, and participants in a credit counseling seminar in order to develop a differentiated theory of lifestyle facilitation through credit card practice. The skills and tastes expressed by credit card practice help distinguish between the lifestyles of those with higher cultural capital relative to those with lower cultural capital. Differences in lifestyle regulation practice are posited to originate in cultural discourses related to entitlement and frugality.

Mass Mailings Made Simple, Bonnie B. Anderson, Larysa V. Oprya, Marshall B. Romney

Faculty Publications

You want to tell 130 clients about several new professional services and send them updated fee schedules. You considered outsourcing the project to a direct-mail ad agency and found the setup alone for each variation of the letter was $65—way over your budget. Worry not. This is a job your support staff should be able to handle after reading this article.

Managing The Initial Job Interview: Smile, Schmooze, And Get Hired?, Clive Muir

Faculty Publications

No abstract provided.

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim

Faculty Publications

Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."

Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …

Expectations Of Executive Mbas, Ernest A. Capozzoli, David E. Gundersen

Faculty Publications

Currently there are over 200 EMBA programs worldwide. These programs have grown in popularity and have increased by over a third in the last three years. Overall, schools are aggressively marketing their EMBA programs, and, as a consequence, prospective EMBA participants have numerous options for EMBA program enrollment. To successfully compete in the current environment, EMBA programs must understand and market to the expectations of prospective EMBAs. This paper explores the suitability of using the Teaching Goals Inventory (TGI) developed by Angelo and Cross (1993) as an instrument to analyze the expectations of EMBA candidates in the United States and …

Doing International Business: From Cultural Perspectives, Charles Calvert, Shinyi Lin, Lynda Martin

Faculty Publications

The remarkable growth of the global economy over the past 50 years has been shaped by the dynamic interplay of various driving and restraining forces. From business and HRD (Human Resource Development) aspects, an understanding of globalization as it applies to the field of training and educational programs enables organizations to develop competencies and skills to respond to these emerging challenges faced by globalization. In recent reports (Yager, 2001; O’Regan, 2001), employers are increasingly having trouble finding workers who have excellent (1) soft skills, (2) business etiquette, (3) interpersonal communication skills, and (4) intercultural communication skills. An international business organization …

Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick

Faculty Publications

A theoretical model is presented that identifies environmental and organizational characteristics that affect human resource (HR) performance in an organization. Specifically, we address the issue of when and under what circumstances does HR outsourcing contribute value to the firm by attempting to identify environmental and organizational characteristics that affect HR department performance and how HR outsourcing mediates that relationship. We propose that supplier competition in the HR provider market has a direct effect on the amount of HR outsourcing which in turn has a direct effect on HR performance. Environmental uncertainty (primary, competitive, and supplier) is proposed to moderate the …

The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno

Faculty Publications

In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …

Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright

Faculty Publications

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.

Incorporating Tax Reform Into Tax Courses, Annette M. Nellen

Faculty Publications

No abstract provided.

Infamous Beauties: The Story Of The Lake 'N Sea Speedboats, Geoffrey D. Reynolds

Faculty Publications

Infamous Beauties: The Story of the Lake 'n Sea Speedboats concerns the manufacture of the Lake 'n Sea boat line from 1956-1963 by the LakenSea, a division of Southern Plastic Corporation (1956-1957), the Chris-Craft Corporation (1957-1958), Parsons Corporation (1958-1960) and Michigan Fiberglass Company (1960-1963).

Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky

Faculty Publications

The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …

Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar

Faculty Publications

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …