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Articles 1 - 29 of 29
Full-Text Articles in Business
The Executive Pay Drama: From Comedy To Tragedy, David J. Cherrington
The Executive Pay Drama: From Comedy To Tragedy, David J. Cherrington
Faculty Publications
Over the past century, an interesting play has been performed in the United States called Executive Pay, Starring Your Local CEO. The play opened as a comedy, with executive bonuses and stock options rising at ridiculous rates compared to the pay of factory workers, teachers, and engineers. The performance didn’t get a lot of laughs, but people would smile and shake their heads as if the surprise of ever-escalating pay was an amusing disclosure. During economic downturns there were fewer smiles, and some outspoken critics were remarkably blunt in labeling executive pay practices as “enormous,” “immoral,” and “outrageous.” The title …
Hdtv Division Of Global Electronics, Inc., Alan J. Kirkpatrick, Leonard K. Gashugi
Hdtv Division Of Global Electronics, Inc., Alan J. Kirkpatrick, Leonard K. Gashugi
Faculty Publications
Case Description: The primary objective of this case is to describe realistic capital budgeting issues within a large organization. The case illustrates ways that staff inside a corporate finance department (and in related departments) position themselves in the capital planning process. The case also stresses steps that a large firm can take to leverage its size to gain the maximum benefit of investment projects. Further,, the case demonstrates sensitivity analyses in the capital budgeting process, and the resulting internal rates of return. We suggest the case be used to follow the related case " HDTV Systems" , which shows the …
Hdtv Systems, Alan J. Kirkpatrick, Leonard K. Gashugi
Hdtv Systems, Alan J. Kirkpatrick, Leonard K. Gashugi
Faculty Publications
Case Description: The primary subject matter of HDTV Systems is capital budgeting within a mid-size electronics firm, and analysis of a possible merger with a large firm of international scale. HDTV Systems is recommended for students who have already had exposure to capital budgeting, cost of capital, and valuation techniques; thus, it is most appropriate for upper-level undergraduate students and second year graduate students. The case can be taught in two class hours, and student preparation should require no more than two hours. Case Synopsis: This case involves both quantitative and qualitative aspects of capital budgeting in a firm whose …
Hdtv Systems, Alan J. Kirkpatrick, Leonard K. Gashugi
Hdtv Systems, Alan J. Kirkpatrick, Leonard K. Gashugi
Faculty Publications
Case Description: The primary subject matter of HDTV Systems is capital budgeting within a mid-size electronics firm, and analysis of a possible merger with a large firm of international scale. HDTV Systems is recommended for students who have already had exposure to capital budgeting, cost of capital, and valuation techniques; thus, it is most appropriate for upper-level undergraduate students and second year graduate students. The case can be taught in two class hours, and student preparation should require no more than two hours. Case Synopsis: This case involves both quantitative and qualitative aspects of capital budgeting in a firm whose …
The Big 5-0: Pretty Slick Turns Fifty, Geoffrey D. Reynolds
The Big 5-0: Pretty Slick Turns Fifty, Geoffrey D. Reynolds
Faculty Publications
The Big 5-0: Pretty Slick Turns Fifty is an article concerning the full restoration of a 1959 SlickCraft 16' Premiere (built in Holland, Michigan by the Slick Craft Boat Company) molded plywood boat by Geoffrey Reynolds for owner, Catherine Dinco, from 2008-2009.
Good Management’S Impact On Inventory Shrinkage, David J. Cherrington
Good Management’S Impact On Inventory Shrinkage, David J. Cherrington
Faculty Publications
One of my good friends, Joseph Nelson, tried to convince me that inventory shrinkage was mostly a management problem. Based on his experience as a store manager, Joe claimed that the conduct and example of top management were the most important factors in curtailing shoplifting and employee theft. I was much more inclined to focus on the dishonesty of customers and employees.
An Introduction To Fund Accounting, Annetta M. Gibson
An Introduction To Fund Accounting, Annetta M. Gibson
Faculty Publications
Presentation for the treasurers, Inter-American Division, October 19 and 20, 2009
Zoom In, Zoom Out: How Global Context And Individual Preferences Impact Workplace Design, Jay Brand
Zoom In, Zoom Out: How Global Context And Individual Preferences Impact Workplace Design, Jay Brand
Faculty Publications
No abstract provided.
Valuating Brand Equity And Product Related Attributes In The Context Of The German Automobile Market, Marc Fetscherin, Mark Toncar
Valuating Brand Equity And Product Related Attributes In The Context Of The German Automobile Market, Marc Fetscherin, Mark Toncar
Faculty Publications
The concept of consumer-based brand equity has been discussed widely in the literature and there are a wide variety of both quantitative and qualitative measures used to assess it. For the most part, previous research has studied the way a brand and product attributes are perceived in a consumer’s mind and the empirical data used in most studies is based on self-reported survey data. In this research, objective data from the largest German Automobile Association, including actual prices, objective quality ratings of product attributes and market share of brands are used to estimate their effect on the actual price set …
Aall Review: Beyond Copyright: How License Agreements & Digital Rights Management Post Challenges To Fair Use & The Provision Of Electronic Or Media Services, Michele Lucero
Faculty Publications
License agreements and Digital Rights Management (DRM) technologies are common among content suppliers. DRM is the use of technological means to control digital content. Librarians need to understand the connection between copyright and contract, and the implications of fair use.
Executive Perks: Compensation And Corporate Performance In China, Ilan Alon, Pattarin Adithipyangkul, Tianyu Zhang
Executive Perks: Compensation And Corporate Performance In China, Ilan Alon, Pattarin Adithipyangkul, Tianyu Zhang
Faculty Publications
Many studies have examined CEO compensation in developed countries, where a long tradition of disclosure renders data readily available. In emerging economies, particularly in China, where market-based compensation is a relatively new phenomenon, there are few studies of CEO compensation. In addition, information on the use of non-cash compensation is almost absent. Building on the general literature on CEO compensation, and Chinese economic and management studies, this article singularly contributes to the extant literature by (1) examining the motivational determinants of CEO perk compensation, on the one hand, and (2) exploring the relative contribution of perks to performance. We anticipate …
Developing And Assessing A Case Study For Teaching Engineering Entrepreneurship At San Jose State University, Anuradha Basu, Minnie Patel
Developing And Assessing A Case Study For Teaching Engineering Entrepreneurship At San Jose State University, Anuradha Basu, Minnie Patel
Faculty Publications
In this paper the authors share their experience of developing a case study for teaching engineering entrepreneurship and subsequently developing assessment and instructional material for the case. We also present the lessons learned from that experience. The authors developed the case study in question on the basis of a survey of engineering students’ perceptions of entrepreneurship6. Our survey showed that many students were interested in entrepreneurship, but were hesitant about starting their own business. We proposed two complementary approaches to learning, namely, case studies and active learning, to enhance the engineering students’ understanding of the entrepreneurial process and dispel some …
Digital World Update For Nlu Cmb, May 2009 Revised, Kathleen A. Walsh
Digital World Update For Nlu Cmb, May 2009 Revised, Kathleen A. Walsh
Faculty Publications
No abstract provided.
Managing Joint Ventures, Paul W. Beamish, Nathaniel C. Lupton
Managing Joint Ventures, Paul W. Beamish, Nathaniel C. Lupton
Faculty Publications
Joint ventures aid firms in accessing new markets, knowledge, capabilities, and other resources. Yet they can be challenging to manage, largely because they are owned by two or more parent companies. These companies may have competing or incongruent goals, differences in management style, and in the case of international business, additional complexities associated with differing government policies and business practices. We examine research on joint venture (JV) performance in order to identify prominent academic discussions established over the last 25 years. From this research, we draw implications from past research and areas for future research on successfully managing JVs, taking …
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Integrating Modern World Tax Issues Into The Classroom, Annette M. Nellen
Faculty Publications
The article examines the benefits of interdisciplinary and integrated coursework that brings modern world issues into a tax classroom. Among the topics suggested for possible integration into such a course are virtual worlds and climate change. It says the subjects where chosen for their currency and the advantages they offer in engaging college students and providing an opportunity for them to apply integrated learning in the course. Some resource materials relevant to tax issues are also provided.
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, K. C. Gehrt, M. O'Brien, David Mease
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, K. C. Gehrt, M. O'Brien, David Mease
Faculty Publications
Explaining how individuals acquire the necessary skills and knowledge to effectively participate in society is often accomplished through Socialization Theory. We investigate numerous socialization agents and their relationship with the communication competency of university business majors. Communication competency (reading, writing, and verbal) was measured via both a standardized skill test and self report. Exploratory analysis was conducted upon high and low communication competency groups that were identified via cluster analysis. Our findings generally indicate the most important socialization agents are via personal interactions whereas the least important socialization agents are influencing via primarily electronic or media-based methods.
The Assessment Plan In Action: Business Communication, A Core Course, Marsha L. Bayless, S. Ann Wilson
The Assessment Plan In Action: Business Communication, A Core Course, Marsha L. Bayless, S. Ann Wilson
Faculty Publications
Accrediting agencies and state legislatures frequently require universities to provide methods of assessing student performance. Continuous improvement for accreditation drives the assessment movement. This paper describes a six-semester study conducted at a regional university accredited by the Southern Association of Colleges and Schools (SACS) and the Association to Advance Collegiate Schools of Business (AACSB). The study conducted from Fall 2006 to Spring 2009 encompassed six objectives related to communication mandated by the Texas Higher Education Coordinating Board. The study involved 2,562 students in 87 sections of the business communication course. Embedded questions and assignment review were the methods of assessment …
Pay Fairness: An Ethical Or A Legal Issue?, David J. Cherrington
Pay Fairness: An Ethical Or A Legal Issue?, David J. Cherrington
Faculty Publications
There is an interesting drama that has been playing in the United States for the past century called “Executive Pay, Starring Your Local CEO”. For many years this drama was a comedy as executive bonuses and stock options continued to rise at ridiculous rates compared to the pay of factory workers, teachers, and engineers. This drama didn’t get a lot of laughs; but people would smile and shake their heads as if the surprise was an amusing disclosure.
Forval: Computer Software Package For Agricultural And Natural Resources Investment Analysis, T. J. Straka, Steven H. Bullard
Forval: Computer Software Package For Agricultural And Natural Resources Investment Analysis, T. J. Straka, Steven H. Bullard
Faculty Publications
The valuation of agricultural and natural resource investments presents challenging analysis problems that often require the use of computer software. Most of these computer packages are complex and costly. FORVAL is a free, user-friendly, menu-driven, agricultural and natural resource investment analysis package. It can accommodate any investment scenario and includes the standard financial criteria (net present value, rate of return, equal annual income, benefit/cost ratio, and land expectation value for forestry investments). FORVAL accommodates various cash flows like single sum, terminating annual and periodic series, and perpetual annual and periodic series. It also has options for payment and price projections.
Gasb Statement No. 31: Why No Controversy?, George L. Hunt
Gasb Statement No. 31: Why No Controversy?, George L. Hunt
Faculty Publications
Fair value reporting of investments in the financial statements of commercial enterprises is required under FASB Statement No. 115. The standard created much controversy when issued due to provisions that changes in fair values of certain investments were recognized in the operating statement. A major concern to many organizations was the volatility these recognized, but unrealized, changes in fair value would create in reported earnings. When the GASB issued Statement No. 31 requiring fair value reporting of investments there was little controversy concerning volatility to reported earnings of governmental entities, even though the standard required much broader application of fair …
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, Kenneth C. Gehrt, M. O'Brien, D. Mease
Enhancing The Communication Competency Of Business Undergraduates: A Consumer Socialization Perspective, Kenneth C. Gehrt, M. O'Brien, D. Mease
Faculty Publications
Explaining how individuals acquire the necessary skills and knowledge to effectively participate in society is often accomplished through Socialization Theory. We investigate numerous socialization agents and their relationship with the communication competency of university business majors. Communication competency (reading, writing, and verbal) was measured via both a standardized skill test and self report. Exploratory analysis was conducted upon high and low communication competency groups that were identified via cluster analysis. Our findings generally indicate the most important socialization agents are via personal interactions whereas the least important socialization agents are influencing via primarily electronic or media-based methods.
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney
Faculty Publications
Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students’ case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their ability to perform case analyses after both evaluating and being evaluated by student peers. Students initially experience an Expectation Ratcheting learning effect after evaluating the case of a peer. Subsequently, students experience an Enhanced Feedback learning effect from the comments and suggestions made by the peers who evaluated …
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen
Faculty Publications
No abstract provided.
Addressing Business Agility Challenges With Enterprise Systems, D. Goodhue, D. Chen, M. C. Boudreau, Ashley R. Davis
Addressing Business Agility Challenges With Enterprise Systems, D. Goodhue, D. Chen, M. C. Boudreau, Ashley R. Davis
Faculty Publications
It is clear that systems agility (i.e., having a responsive IT infrastructure that can be changed quickly to meet changing business needs) has become a critical component of organizational agility. However, skeptics continue to suggest that, despite the benefits enterprise system packages provide, they are constraining choices for firms faced with agility challenges. The reason for this skepticism is that the tight integration between different parts of the business that enables many enterprise systems' benefits also increases the systems' complexity, and this increased complexity, say the skeptics, increases the difficulty of changing systems when business needs change. These persistent concerns …
A Double Diamond Comparison Of The Automotive Industry Of China, India, And South Korea, Marc Sardy, Marc Fetscherin
A Double Diamond Comparison Of The Automotive Industry Of China, India, And South Korea, Marc Sardy, Marc Fetscherin
Faculty Publications
Recently China became the third largest automotive producing country in the world, next to the U.S and Japan. South Korea is the fifth biggest automotive manufacturing country and India has more recently emerged as one of the top ten automotive manufacturing countries. This paper compares industry competitiveness of these three emerging automotive manufacturing countries by using the Double Diamond Model which is based on Porter's Diamond Model. Our results show that the Chinese automotive industry is as competitive as South Korea's factor conditions, demand conditions, related and supporting industries as well as competitive rivalry. By contrast, India is less competitive.
The State Of Research On Multinationals And Emerging Markets, Rajesh K. Pillania, Marc Fetscherin
The State Of Research On Multinationals And Emerging Markets, Rajesh K. Pillania, Marc Fetscherin
Faculty Publications
Emerging markets are increasingly becoming the growth drivers of the global economy and there is increased scrutiny and interest in emerging markets since the 1990s. The interest can be viewed from a demand and supply perspective. With a huge population and increasing income, emerging economies provide a big market for goods and services. Also, with talented manpower and low costs, emerging economies are supplying more and more goods and services to the world (Pillania, 2009). Multinational corporations (MNCs) play a very important role in global business and economy. There is an increased interest in research and explanation for emerging markets …
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen
Faculty Publications
No abstract provided.
Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry
Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry
Faculty Publications
This research explores accounting fraud in the subsidiary environment. Utilizing institutional theory, we propose that the subsidiary environment provides an opportune setting and vehicle for individuals to commit accounting fraud. While a growing body of literature exists on accounting fraud, minimal work has focused on the role of the subsidiary in accounting fraud, as reported by the Securities and Exchange Commission (SEC). We sample companies for which the SEC has documented accounting fraud in their enforcement releases. We then analyze the related SEC documents to determine to what extent, if any, a subsidiary is involved in the accounting fraud. Our …
Hdtv Division Of Global Electronics, Inc., Alan J. Kirkpatrick, Leonard K. Gashugi
Hdtv Division Of Global Electronics, Inc., Alan J. Kirkpatrick, Leonard K. Gashugi
Faculty Publications
CASE DESCRIPTION: The primary objective of this case is to describe realistic capital budgeting issues within a large organization. The case illustrates ways that staff inside a corporate finance department (and in related departments) position themselves in the capital planning process. The case also stresses steps that a large firm can take to leverage its size to gain the maximum benefit of investment projects. Further,, the case demonstrates sensitivity analyses in the capital budgeting process, and the resulting internal rates of return. We suggest the case be used to follow the related case “HDTV Systems”, which shows the firm as …