Business Commons^™

Live Smoke Free Or Die: The Battle For Smoke Free Restaurants In New Hampshire, Jody Hodgdon

The University of New Hampshire Law Review

[Excerpt] "The need for a strict statutory scheme prohibiting or effectively segregating tobacco smoke in restaurants and public buildings in New Hampshire is compelling. One evening, during the summer of 2003, I took my wife and daughter to a restaurant in New Hampshire for dinner. When the time came to be seated, the waiter asked if we preferred to be seated in the smoking or non-smoking section. At our request, he led us to the non- smoking section. Over the course of dinner, I considered the irony of why the restaurant even had a non-smoking section. Smoke was coming over …

The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams

McCabe Thesis Collection

By researching different sources regarding the accounting profession, the research will give readers an in depth understanding of the shortage of women as Certified Public Accountants (CPAs). Some examples of jobs in the accounting profession are accounting professors, Certified Public Accountants (CPAs), Certified Managerial Accountants (CMA's) and business accountants. It takes plenty of time and determination to become a CPA and a CMA. Many women are apprehensive of the challenges involved in becoming an accountant. Women who have persevered can obtain a career in the accounting profession. This thesis is based on materials that show women as CPAs. It also …

Who Survived The Titanic? A Logistic Regression Analysis, Lonnie K. Stevans, David Gleicher

Lonnie K. Stevans

A logistic regression analysis of an extensive data set on the Titanic passengers is presented which tests the likelihood that a Titanic passenger survived the accident--based upon passenger characteristics. The main finding is that underneath the strong overt preference afforded in the rescue by the authorities to women and children over men, there was a complex class determination of survival rates among men, on the one hand, and women and children, on the other. We hypothesize that the statistical interactions of gender and class are explained by two crucial decisions made by the ship’s authorities: 1. to encourage, and perhaps …

The Win-Win-Win Challenge Of Offshoring, Karl P. Sauvant

Karl P. Sauvant

Karl P. Sauvant, “Der ökonomische Gastkommentar: Call Center sind erst der Anfang. Beim Offshoring von Dienstleistungen steht die internationale Arbeitsteilung vor einer neuen Revolution,” Handelsblatt (Germany), 28 October 2004, p. 7; also in World Trade (United States), under the title “The Win-Win-Win Challenge of Offshoring,” December 2004; La Tribune (France), under the title “Délocalisation: un jeu à somme positive,” 13 December 2004; and The News Today (Bangladesh), under the title “Offshoring: A Win-Win-Win-Challenge,” 20 December 2004.

The Regional Capacity And Possible Expansion Of Holloman Afb, New Mexico: 2004, David A. Schauer, Dennis L. Soden, Brent Mccune, David Coronado

IPED Technical Reports

No abstract provided.

Inside Unlv, Erin O'Donnell, Carol C. Harter, Diane Russell, Jennifer Vaughan

Inside UNLV

No abstract provided.

Mobility And Markets: Emerging Outlines Of M-Commerce, Ruby Roy Dholakia, Nikhilesh Dholakia

College of Business Faculty Publications

Mobile commerce—or m-commerce—is characterized by the emerging class of location-based commercial services delivered by a variety of handheld terminals such as mobile phones and palmtop devices. At the Conference on Telecommunications and Information Markets (COTIM)-2001, an international conference held in Karlsruhe, Germany, academic researchers and business practitioners shared their experiences and frameworks about m-commerce. Selected papers based on COTIM-2001 presentations are included in this Special Issue. This paper introduces the preconditions that led to the emergence of m-commerce, the main dimensions of m-commerce that distinguish it from e-commerce, and the key arguments from the contributions on m-commerce in this Special …

Experience Based Reasoning For Recognising Fraud And Deception, Zhaohao Sun, G. Finnie

Faculty of Commerce - Papers (Archive)

Fraud, deception and their recognition have received increasing attention in multiagent systems (MAS), e-commerce, and agent societies. However, little attention has been given to the theoretical foundation for fraud and deception from a logical viewpoint. We fill this gap by arguing that experience-based reasoning (EBR) is a logical foundation for recognizing fraud and deception. It provides a logical analysis of deception, which classifies recognition of deception into knowledge-based deception recognition, inference-based deception recognition, and hybrid deception recognition. It will examine the relationship between EBR and fraud as well as deception. It uses EBR to recognize fraud and deception in e-commerce …

Front Matter, Journal Of Microfinance

Journal of Microfinance / ESR Review

No abstract provided.

Realizing Mission Objectives: A Promising Approach To Measuring The Social Performance Of Microfinance Institutions, Katarzyna Pawlak, Michal Matul

Journal of Microfinance / ESR Review

This paper proposes a new approach for measuring the social performance of microfinance institutions. The key to developing sustainable social performance measurement (SPM) systems and practices is to consider their design from the perspective of the organizational mission. The fact that the SPM system is built on the organizational mission ensures its cost-effectiveness and facilitates its institutionalization. It not only stimulates an MFI to verify the fulfilment of its social mission and to innovate in the search for optimal solutions to address development needs in a given intervention context, but it also can improve its financial condition through client segmentation …

Foreign Exchange Risk Management Practices Of Microfinance Institution, Peter R. Crabb

Journal of Microfinance / ESR Review

Foreign exchange risk remains a significant problem for microfinance institutions (MFIs). Many sources of potential funding for MFIs remain untapped due to the high risks of currency devaluation faced by these funding sources. Specifically, debt capital is available for MFIs but foreign exchange risk is a potential deterrent. This paper reviews current practices in the management of foreign exchange risk for and by MFIs. The advantages and disadvantages of these practices are discussed and alternative practices proposed.

Scoring Arrears At A Microlender In Bolivia, Mark Schreiner

Journal of Microfinance / ESR Review

Can scoring models help microlenders in poor countries as much as they have helped credit-card lenders in rich countries? This paper presents a scorecard that predicts the probability that loans from a microlender in Bolivia will have arrears of 15 days or more. Although arrears in microfinance depend on many factors difficult to include in scorecards, the paper shows that inexpensive, simple-to-collect data does have some predictive power. In micro-finance, scoring will not replace loan officers, but it can flag high-risk cases and act as a cross-check on loan officers' judgment.

The Transformation Of The Microfinance Sector In India: Experiences, Options, And Future, M. S. Siriaram, Rajesh S. Upadhyayula

Journal of Microfinance / ESR Review

This paper discusses the growth and transformation of microfinance organizations (MFO) in India. Issues that have triggered transformation include size, diversity, sustainability, focus, and taxation. Transformation experiences in India are few. To move to the mainstream, non-governmental organizations (NGOs) choose from three popular forms of organizations: non-banking finance companies (NBFCs), banks, and cooperatives. It appears that there is no ideal path for spin-off. Regulatory changes are needed to allow MFOs to graduate to other legal forms as they grow organically. NGOs must be permitted to invest in the equity of MFOs, as is the case in Bolivia and Africa. Norms …

Impact Of Microfinance Programs On Children's Education: Do The Gender Of The Borrower And The Delivery Model Matter?, Nathalie Holvoet

Journal of Microfinance / ESR Review

This article highlights the effects particular features of microfinance programs have on childhood education. Using data from a South India household survey, the article examines how microfinance impacts schooling and literacy, how credit enters the household, and who brings it in. Regression results show that, in the case of direct bank-borrower credit delivery, it does not matter whether credit enters the household through the mother or the father. However, large differences occur when mothers obtain credit through women's groups. Analysis indicates that combined financial and social-group intermediation leads to higher educational inputs and outputs, mainly for girls. Individual interviewis with …

Microleasing: The Grameen Bank Experience, Asif Dowla

Journal of Microfinance / ESR Review

Grameen Bank was the first microfinance institution (MFI) to introduce microleasing on a large scale. This paper provides a preliminary evaluation of Grameen's leasing program. Instead of providing a full-fledged impact assessment study, we examine the terms and conditions of the leasing program and evaluate its success in terms of outreach, repayment rate, and asset ownership.Analysis of program level data shows that the program is successful in terms of outreach and repayment performance. Through the program, poor men and women have become owners of power tillers, power looms, shallow machines, cellular phones, and even computers. The success of leasing suggests …

The Experience Of Financial Institutions In The Delivery Of Microcredit In The Philippines, Maria Abigail Carpio

Journal of Microfinance / ESR Review

This paper identifies the characteristic features of the different financial market players involved in the delivery of microcredit in the Philippines and looks into their experiences in addressing the credit demand of the small-borrower market segment, particularly the microenterprise sector. This paper argues that each group of lenders, specifically commercial banks, rural banks, credit-granting NGOs, and an apex financial institution, allocates its funds by establishing its own criteria for assessing the creditworthiness of borrowers and its own mechanisms to avoid borrower default. The delivery of microcredit takes place within an environment where the different financial market players face their own …

Vol. 06 No. 2 Journal Of Microfinance, Journal Of Microfinance

Journal of Microfinance / ESR Review

No abstract provided.

The Faith Of A Child, Breanna Jardine

Lake Union Herald

No abstract provided.

2004 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases for December of 2004.

A Waterfall Model For Knowledge Management And Experience Management, Zhaohao Sun

Faculty of Commerce - Papers (Archive)

This paper examines experience and knowledge, experience management (EM) and knowledge management (KM), and their interrelationships. It then proposes waterfall models for both EM and KM. The models characterize EM and KM as the integration of experience processing and corresponding management, that of knowledge processing and corresponding management respectively. The proposed approach facilitates research and development of KM, EM, and hybrid intelligent systems.

Marketing Research For Volunteering: A Research Agenda, Sara Dolnicar, Melanie J. Randle

Faculty of Commerce - Papers (Archive)

Contributing an estimated AUD42 billion dollars a year to the Australian economy and US150 billion dollars to the USA, volunteering has become an industry sector of major importance. It has consequently attracted significant attention among researchers of various disciplines, including marketing. Nevertheless, the industry is confronted with ongoing challenges, particularly in the area of recruitment. This article provides a review of prior marketing-related studies and identifies a number of gaps in the research, such as a limitation in the past to a priori approaches to categorising volunteers, which has offered limited insight and conflicting results. The authors recommend a more …

Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Uniform Cpa Examination Alert, December/January 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Investing When Volatility Fluctuates, Leping Wang

Research Collection Lee Kong Chian School Of Business

No abstract provided.

The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson

Faculty and Research Publications

Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.

December 2004, Inland Empire Business Journal

Inland Empire Business Journal

At Deadline l

Close-Up 6

Corporate Profile 7

Investments and Finance 9

Corner on the Market 16

Getting Organized 17

Inland Empire People 18

I Executive Time Out 19

Inland Empire Bank Results 32

Top Ten Southern California Resorts 33, 34

Executive Notes 37

Chambers of Commerce 38

Manager's Bookshelf 40

Automotive Dealers 43,44,45

Restaurant Review 46

Business Brokerage Firms 47

Weir River Estuary: Land Protection Plan, Chantal Lefebvre, Michelle Portman

Urban Harbors Institute Publications

If economic growth were the only measure of a community’s health and vitality, then the communities of Cohasset, Hingham, and Hull are fairing well. But this economic success is generally accompanied by changes in the physical landscape that can be unsettling for residents, especially when it means more development and expansion at the expense of culturally and socially important open space areas such as parks, woods, and marshes. The rapid pace and fragmented nature of such sprawling development gives communities little opportunity to come to terms with the long-term impacts, which in turn can lead to a sense of powerlessness …

Trade Integration And Political Turbulence : Environmental Policy Consequences., Per G. Fredriksson, Muthukumara Mani

Faculty Scholarship

This paper contributes to the unresolved issue regarding the effect of economic integration on environmental policymaking. In particular, we discuss the joint impact of trade openness and political stability on environmental policymaking. Our theory predicts that the effect of trade integration on environmental policy is conditional on the degree of political stability. Trade integration affects the stringency of environmental policies due to changes in industry bribery behavior, and the effect is conditional on the degree of political stability. The empirical findings support the theory and are robust to alternative specifications. The stringency enhancing effect on environmental policy of trade integration …

Icarus In The Boardroom, Introduction, David A. Skeel Jr.

All Faculty Scholarship

Americans have always loved risk takers. Like the Icarus of ancient Greek lore, however, even the most talented entrepreneurs can overstep their bounds. All too often, the very qualities that make Icaran executives special - self-confidence, visionary insight, and extreme competitiveness - spur them to take misguided and even illegal chances. The Icaran failure of an ordinary entrepreneur isn't headline news. But put Icarus in the corporate boardroom and - as this book vividly demonstrates - the ripple effects can be profound. Ever since the first large-scale corporations emerged in the nineteenth century, their ability to tap huge amounts of …