Business Commons^™

The Value Of Shareholder Litigation Evaluated Through The Lens Of Real Options, Ansley Chua, Bruce Haslem

Mountain Plains Journal of Business and Technology

Studies looking at the impact of the Private Securities Litigation Reform Act have found a mixed market reaction to the law at key events during its passage. We suggest that this is due to focusing on firms within a few industries and their quality of governance, rather than incorporating the real option aspect of securities litigation.When using a framework that is based on potential option payoffs instead, there was a very negative response to the passage of the law across all industries for firms with the highest potential payoffs, even after controlling for other factors such as governance and industry.Governance …

Nautilus, Inc.: Dealing With A Lone Wolf In The Sales Team, Ronald W. Pimentel, Rachael A. Pickett, Claire Thackeray

Mountain Plains Journal of Business and Technology

Headquartered in Vancouver, Washington, Nautilus Inc. is a global fitness products company providing innovative, quality solutions to help people achieve a healthy lifestyle. With a brand portfolio including Nautilus®, Bowflex®, Schwinn®, and Universal®, Nautilus markets innovative fitness products through direct and retail channels (Bean 2013).”

Nautilus, Inc. has a strong sales organization with remarkably low turnover of salespeople. They take a consultative approach to sales. Among the group, however, is a “lone wolf” who generally makes transactional sales rather than being consultative and focuses on her individual results rather than the objectives of the company. At the same time, she …

James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck

Mountain Plains Journal of Business and Technology

The objective of this case study is to increase resolve to have moral courage by studying the whistleblowing experience of James Alderson. After a brief introduction about Alderson, whistleblowing, and moral courage, accounting students read a detailed description of Alderson’s experience in “HeBlewtheWhistleand HealthGiants Quaked” (Eichenwald 1998). They then identify essential elements of moral courage, explore how to blow the whistle, and identify character traits that may have contributed to Alderson’s success. Accounting students are inspired by Alderson’s experience, and report an increased resolve to have moral courage. Instructor notes about the case objective, suggestions for implementation and assessment, and …

Estimating Social Costs Of Rail Transportation In Japan, Arisa Ito

Undergraduate Research Journal

In this study, I examine several factors that are related to the social costs of rail transportation in Japan by using a constructed Japanese dataset and regression analysis. Unlike previous studies, the components of the social costs in this study focus on current environmental matters such as global warming and air pollution. Also, the regression analysis controls for population, revenue per passenger, passenger density, rail length, and gas emission. This study may help to improve technology and services, and minimize losses in the future of the rail industry.