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Articles 1 - 7 of 7
Full-Text Articles in Business
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Mountain Plains Journal of Business and Technology
The purpose of this case is to create greater awareness for both students and educators of alternative accounting methods recommended for specific industries such as agriculture. Many issues in traditional accounting courses are not relevant for agricultural businesses. This case provides students with an experience in explaining the nature of and accounting for market valuation of assets as recommended in the Financial Guidelines for Agricultural Producers which can be applied to real-world farm clients.
Business Protocol: Assessing Student Knowledge, Jerry Moorman, Tim Hatten
Business Protocol: Assessing Student Knowledge, Jerry Moorman, Tim Hatten
Mountain Plains Journal of Business and Technology
This paper presents the results of research undertaken to determine the level of business protocol knowledge possessed by a cross-section of students at a small liberal arts college in Western Colorado. The research was pedagogical in nature and designed to provide data for use in designing an upper division undergraduate course in business protocol. For purposes of the research, Business Protocol was defined as a code prescribing strict adherence to correct etiquette and precedence in situations affecting professional business environments. Etiquette knowledge was measured in situational areas the researchers felt would impact the success of a business venture. Areas included: …
An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
Mountain Plains Journal of Business and Technology
The "marriage penalty" or "marriage tax" is a topic of considerable current interest. The purposes of this paper are to provide an explanation and brief example of the "marriage tax," a brief history of how it become part of the US tax code, and a comparison of how marital status affects tax liability in three other English speaking countries (Canada, England, and Australia) with progressive income taxes similar to the US.
Why Pecking Order Theory Should Be Included In Introductory Finance Courses, Thomas J. Liesz
Why Pecking Order Theory Should Be Included In Introductory Finance Courses, Thomas J. Liesz
Mountain Plains Journal of Business and Technology
The majority of students majoring in various business administration emphases take only one finance course (Introductory Financial Management) while completing the requirements of their degrees. A primary topic commonly covered in most introductory finance courses is capital structure, with a discussion that often culminates with a discussion of optimal capital structure. Invariably the leading textbooks present optimal capital structure within the framework of the agency cost/tax shield trade-off model that evolved from Modigliani and Miller’s capital structure irrelevance hypothesis. While this approach has solid grounding in value maximization arguments and capital market equilibrium theory, it nonetheless fails to explain several …
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Mountain Plains Journal of Business and Technology
Many tax preparers still have difficulty determining and properly communicating the allowable tax accounting methods and bookkeeping procedures needed for small construction contractors, especially those having partially completed contracts at year-end. For many small construction contractors, the Internal Revenue Code is confusing and even court opinions give mixed signals as to which accounting method is permissible. This paper provides a discussion on the allowable methods of tax accounting and provides a decision heuristic to simplify the choice of allowable methods. The paper also offers suggestions about bookkeeping procedures.
Selection Methods Of Control Samples: A Comparison Of Two Matching Methodologies, Jong Hwan Yi
Selection Methods Of Control Samples: A Comparison Of Two Matching Methodologies, Jong Hwan Yi
Mountain Plains Journal of Business and Technology
To measure abnormal stock returns of a sample of firms in an event study, we often use matching firm adjusted returns where returns of the control firms are subtracted from the raw returns of the sample firms. In most financial studies, the control firms are selected by matching industry and size (the I/S method). That is, for each sample firm, a matching firm with the closest market capitalization within the same 3-digit Standard Industry Classification (SIC) code is selected. In this study, an alternative control firm selection method based on earnings per share (the EPS method) is compared to the …
Advanced Information Systems: Impact On Organizational Reality, Rolf D. Dixon
Advanced Information Systems: Impact On Organizational Reality, Rolf D. Dixon
Mountain Plains Journal of Business and Technology
Today, with the proliferation of increasingly advanced information technologies in organizations, a significant challenge can be made to the traditional assumptions regarding the non-rationality of organizational behavior. It is the purpose of this paper to consider the effects of advanced information technologies on the spatial, structural, social, and informational processes of the organization and to suggest how this could, in fact, signal a return to the “rational” organization. This paper will consider the issue of organizational rationality in a normative manner with several propositions offered.