Business Commons^™

Paid Workers And Volunteers, Side By Side, Kevin F. Hallock

Economics Faculty Publications

Millions of Americans volunteer annually and, on average, volunteers are highly skilled individuals. With unpaid volunteers working alongside W2-paid employees, sometimes it is difficult in a workplace to distinguish one from the other. Motivations for volunteering are many and the author does not intend to fully explore the myriad reasons identified by social scientists for this behavior, including to gain experience, create a path to a paid job, offer service to others or gain personal recognition. An interesting study of volunteerism is Richard Freeman's Working for Nothing: The Supply of Volunteer Labor. Using data from a unique survey, Freeman showed …

Isscm Cohort, Fall 2014-2015, Raj Soin College Of Business, Wright State University

ISSCM Master Cohort Posters

Poster featuring the Fall 2014-2015 Cohort from the Master of Information Systems and the Master of Science in Logistics and Supply Chain Management Programs.

Haworth College Of Business News (10/2014), Western Michigan University

Haworth College of Business News

• Meet our 2014 awards recipients
• Bronco business
• Key to success
• IT forum to address cyber security

Tls Newsletter Volume 9, Edition 2 October, 2014, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: TLS Meeting Wednesday October 15th. TLS President's Corner. Get to Know Kelly Pennington, TLS Secretary. TLS on Tour--Pilot Pen Assembly and Distribution Center. Expand Your Network--Get Involved with Professional Organizations. Life after Graduation with Toby Robin

Department Of Marketing News, Fall 2014, St. Cloud State University

Department of Marketing News

Articles in this issue:

• Northwester Mutual Sales Lab opens to benefit SCSU students
• Message from the Chair
• Faculty spotlight: David Titus
• Sudent of the Term: Halle Weismann
• MBA Innovation Evaluation course lives up to its name

Southeast Minnesota Economic And Business Conditions Report, Second Quarter 2014, Richard A. Macdonald, King Banaian

Southeast Minnesota Economic and Business Conditions Report

Southeast Minnesota business conditions are expected to remain strong over the next several months according to the predictions of the St. Cloud State University (SCSU) Southeast Minnesota Index of Leading Economic Indicators (LEI). Improvements in consumer sentiment, an increase in new filings for business incorporation and limited liability company (LLC), a rise in the Minnesota Business Conditions index, and increasing Rochester metropolitan area residential building permits all helped lift the second quarter LEI by 5.42 points. The only component of the LEI that served as a drag on the leading index was initial jobless claims. The Southeast Minnesota Index is …

Best Biblical Career Advice From Joseph, Bruce D. Baker

SPU Works

The biblical character whose story best illustrates what we might think of today as a “career” is Joseph. His story fills roughly nine chapters in Genesis (37 – 45), a very large portion of the history of the patriarchs. Joseph’s path is an epic story of rising from the bottom to the top. In terms of vision, management and public service, he must be considered a standout success. But is this an example of “career”? It depends what you mean by “career.” Although the Bible does not offer much by way of prescriptive career advice, we can glean practical wisdom …

The Huntsman Post, October 2014, Usu Jon M. Huntsman School Of Business

Jon M. Huntsman School of Business Huntsman Post Issues Collection

Monthly newsletter for the Jon M. Huntsman School of Business at Utah State University.

Factors That Affect The Outcome Of A General Fund Referendum In Indiana, Andrew Charles Sargent

Open Access Dissertations

School finance elections in Indiana were a relatively rare occurrence prior to a series of new legislation enacted in 2008 that, through the imposition of property tax caps statewide, resulted in sweeping reforms to education funding. These new laws coupled with a national recession resulted in many school districts not having the necessary financial resources to maintain programming and personnel consistent with their needs. With this in mind, many of these districts turned to the General Fund referendum as a mechanism to raise more revenue for their districts through an increase in local property taxes as decided by the voters …

Essays On Pricing Of Cardinality Bundles, Jianqing Wu

Open Access Dissertations

This dissertation studies the pricing of cardinality bundles, where firms set prices that depend only on the size of the purchased bundle, a practice that is increasingly being adopted by industry. The first essay develops a fast combinatorial technique to obtain the optimal prices for cardinality bundles. The second essay extend the basic model to solve the problem when there exists fixed costs or economies of scale. The third essay relax a key assumption in cardinality bundling literature, which restricts each consumer to purchase no more than one bundle.

Customer Envy At Service Encounters, Gerardo Anaya

Open Access Theses

Envy has been regarded as a complex emotion which can produce both positive and negative outcomes for consumers. This study explored the subjective experience of customer envy at service encounters in order to better understand how customers respond to unflattering comparisons with an envied customer. A questionnaire was designed to measure the cognitive appraisals, emotional responses, and consequences of customer envy. Study participants were also asked to share their envy incidents in the survey. A sample of 300 participants was collected and used for analysis. The findings illustrate that distinctively different patterns of cognitive appraisals such as preferential treatment, are …

The Effects Of Acquisition On Restaurant Firms’ Performance: Different-Sector Versus Same-Sector Acquisitions, Yongjin Lee

Open Access Theses

This study examines the postacquisition accounting performance of acquiring firms in the restaurant industry between 1992 and 2012. Specifically, this study investigates the effects of different-sector and same-sector restaurants acquisitions between full-service and limited-service restaurants on restaurant firms' performance. Additionally, the Wilcoxon signed-rank test and regression model are used to examine return on assets (ROA) and return on equity (ROE) for the accounting performance of the acquiring restaurants.

The ROA and ROE reveal that the profitability is significantly negative up to 5 years after firms are acquired. However, negative effects are strongest within the first year after acquisition and decrease …

The Effect Of Six Sigma On Corporate Performance In The Manufacturing And Service Sectors, Luis F. Ojeda

Open Access Theses

As global competition becomes more intense, organizations try to implement strategies that allow them become more efficient, increase quality and productivity, and stay ahead of their competition. Over the years, there have been different programs or methodologies that companies have adopted with the purpose of achieving enhanced operational performance and bottom line impact. Six Sigma is one of the strategies that have gained more popularity during recent years, being adopted by companies in both manufacturing and service. There have been numerous claims by adopting companies about the financial benefits of implementing Six Sigma. However, the number of studies conducting empirical …

2014 Q3 Market Pulse Report, Craig R. Everett

Pepperdine Market Pulse Report

The quarterly IBBA and M&A Source Market Pulse Survey was created to gain an accurate understanding of the market conditions for businesses being sold in Main Street (values $0-$2MM) and the lower middle market (values $2MM -$50MM). The national survey was conducted with the intent of providing a valuable resource to business owners and their advisors. The IBBA and M&A Source present the Market Pulse Survey with the support of the Pepperdine Private Capital Markets Project and the Graziado School of Business and Management at Pepperdine University.

Project Portfolio Evaluation And Selection Using Mathematical Programming And Optimization Methods, Hugo Caballero

Open Access Dissertations

Project portfolio selection is an essential process for portfolio management and plays an important role in accomplishing organizational goals. This research explores the feasibility of developing a project portfolio selection tool by using mathematical programming and optimization models, specifically 0-1 integer programming (one objective portfolio) and goal programming (multiple objectives portfolio). These methods select the set of projects which deliver the maximum benefit (e.g., net present value, profit, etc.) represented for objective functions subjected to a series of constraints (e.g., technical requirements and/or resources availability) considering the scheduling of selected projects in a planning horizon, interdependence relationship among projects (e.g., …

Essays On Corporate Bank Loan Contracting, Leann G. Pashnyak

Open Access Dissertations

This dissertation is comprised of two essays on corporate bank loan contracting. The purpose of the first essay is to investigate the effect of loan's designated purpose on loan agreement contracting terms, as well as to examine whether lenders apply different standards to assess the value of borrower's corporate governance for each type of loan purpose. Using a large sample of private bank loans, the results indicate that both price and non-price loan terms vary significantly by loan purpose. Specifically, the spread yield varies by about 182 basis points (bps) for loans made for different purposes. Further, borrowers of operations …

An Assessment Of The Assimilation Of Lean And Supply Chain Management Practices In The Construction Industry, Helen S. Nunez

Open Access Theses

The purpose of this research was to identify and assess the success factors corresponding to Lean and Supply Chain Management that are currently applicable to the construction industry. These factors were originally extracted from manufacturing research and practice and corroborated construction industry literature and expert validation. Using Pearson's correlation coefficients, the researcher was able to identify the correlation among factors and with the identified measures of overall performance. Another important output of this research was the ability to compare the construction industry response level with a preceding study from manufacturing. The data was collected through a survey sent to general …

Back Matter

The Foundation Review

No abstract provided.

Notes With Interest: Department Of Finance Newsletter, N03, Fall 2014, University Of Northern Iowa. Department Of Finance.

Department of Finance Newsletter

News about the activities of the Department of Finance

Executive Summary

The Foundation Review

No abstract provided.

Front Matter

The Foundation Review

No abstract provided.

The Impact Grants Initiative: Community-Participatory Grantmaking Modeled On Venture Philanthropy, Adin Miller, Elisa Gollub, Ilana Kaufman, Adina Danzig Epelman

The Foundation Review

· The Jewish Community Federation and Endowment Fund (JCF) launched the Impact Grants Initiative (IGI), a model of grant making based on venture philanthropy, but offering high engagement opportunities for previously unaffiliated local donors and community leaders.

· Before adopting the IGI model, the JCF used a community-participatory grantmaking approach that had become stale in engaging its donors, community leaders, and professional staff. Younger existing and potential donors were developing interests in documented outcomes, metrics, and impact, and those interests did not align with JCF’s grantmaking approach.

· IGI builds on the concepts of venture philanthropy, combining theories and techniques …

Climbing The Mountain: An Approach To Planning And Evaluating Public-Policy Advocacy, Sam Gill, Tom Freedman

The Foundation Review

· This article proposes a new methodology for planning and evaluating public-policy advocacy. The methodology is designed around a series of stages, each with a different set of strategic planning and assessment requirements.

· The article suggests that both planning and evaluative approaches that fail to take account of the necessary stages required to develop and then implement an advocacy strategy will likely assign the wrong indicators of success.

· This analysis is based on direct experience working with both policy processes and a wide range of foundations and nonprofits that have invested in public-policy advocacy, including the Rockefeller, Ford, …

Financial Analysis For Measuring And Comparing Risk In Grantmaking Portfolios, Sheena Ashley, Lewis Faulk

The Foundation Review

· Risk has not been treated in a systematic way that allows for a rich understanding of the extent to which foundations are, or should be, incorporating or evaluating risk in philanthropy.

· In this article, we conceptualize and develop a tool to evaluate the levels of philanthropic risk that foundations maintain through their grant portfolios.

· We create an index of aggregated risk at the portfolio level using several financial indicators based on previous theory and literature. Then, we test the index on a sample of foundations and their grantees in the state of Georgia and compare risk levels …

In Other Words, The Budgets Are Fake: Why One Funder Eliminated Grantee Budgets To Improve Financial Due Diligence, Molly Schultz Hafid, Carol Cantwell

The Foundation Review

· In 2013, the Unitarian Universalist Veatch Program at Shelter Rock eliminated budgets from its application requirements. Over the last 18 months, it has worked to overhaul the financial information it requests and the ways in which it is used.

· This article examines the role of financial information in the grant application process, the practice of developing and reviewing funder budgets, and the ways in which they too often fail to provide information relevant to a thorough review of the financial health of a nonprofit organization.

· The Veatch Program provides a case study in how to engage board …

In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher

Accounting Historians Notebook

Academy Life Member Robert William Gibson died on July 28, 2014, at the age of 83.

Academy Member Spotlight: Prof. Mikhail I. Kuter

Accounting Historians Notebook

During the period of economy reorientation towards market relations Mikhail I. Kuter was the author of the first Russian language textbook on the theory of accounting.

Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award

Accounting Historians Notebook

For his undergraduate course offering at Washington and Lee University titled, History through Accounting.

Barbara Merino Receives Life Membership

Accounting Historians Notebook

Barbara Dubis Merino received her PhD in Accounting from the University of Alabama in 1975. In 2011, she be-came Professor Emerita at the Univer-sity of North Texas. Her initial aca-demic appointment was on the faculty of the Stern School of Business of New York University. In 1983, she was ap-pointed a professor at UNT and in 1987 was awarded the O. J. Curry Chair. The following year she was named a Re-gents Professor. In 1996, she was awarded the Horace Brock Chair.

2013 Best Paper Awards For Excellence

Accounting Historians Notebook

Best papers: Kevin Feeney “Railroad Audits: Some Arrive Ahead of Schedule” and Cynthia Krom and Stephanie Krom “The Whiskey Tax of 1791 and the Consequent Insurrection: ‘A Wicked and Happy Tumult’”