Business Commons^™

The Self-Fulfilling Prophecy's Effect On An Auditor's Issuance Of A Gco, Trey M. Stone

Undergraduate Honors Theses

This paper reports on the effect of a self-fulfilling prophecy on issuing a going concern opinion. A thorough analysis of the academic accounting literature and the popular press is performed to develop a better understanding of the rationales used by auditors in their decision to issue, or not to issue a going concern opinion. Based on the input of an expert panel, a literature review, and other quantitative criteria, the visibility and importance of these rationales is determined. A questionnaire is then developed to measure if the self-fulfilling prophecy has a role in auditors' decision to issue, or not to …

Quantifying The Impacts Of The 2007 Economic Crisis On A Local Tourism Industry And Regional Economy, Yun Ying Zhong

Electronic Theses and Dissertations

The purpose of the study is to explore the accuracy of the Input-Output model and its derivative, the Occupation-Based model in investigating the impacts of the 2007 economic crisis on the tourism-related industries and the local economy in the Metro Orlando Area, Florida. The 2007-2008 total visitor expenditure change is taken as an initial shock from the economic crisis on the region's tourism-related industries, and the total impacts are measured in terms of industry output (sales), employment and annual occupational wage. The estimation results are compared with the actual data to verify the accuracy of the modeling results. Paired-sample T …

Brighter Future On The Way For Batteries, Aldemaro Romero Jr.

Publications and Research

No abstract provided.

Money Beliefs And Financial Behaviors: Development Of The Klontz Money Script Inventory, Bradley Klontz, Sonya L. Britt, Jennifer Mentzer, Ted Klontz

Journal of Financial Therapy

Financial matters have been identified in the literature as a significant source of stress for individuals and families. However, little is known about the psychological issues related to money that may be contributing to individual and family problems. Using a sample of 422 individuals who identified their level of agreement on 72 money-related beliefs, this study identified four distinct money belief patterns. Three of these belief systems were significantly correlated with income and net worth. Demographic features associated with the four money belief scales are provided. The results of this study may be useful for practitioners interested in quickly and …

The Effectiveness Of An Interactive Multimedia Psychoeducational Approach To Improve Financial Competence In At-Risk Youth: A Pilot Study, Bradley Klontz, Caesar Pacifici, Lee White, Carol Nelson

Journal of Financial Therapy

In recent years, a growing number of initiatives have been aimed at increasing financial literacy among youth in America. However, these efforts have tended to target mainstream populations, and failing to adequately address the backgrounds, learning, and psychological needs of at-risk youth. This study piloted a curriculum on money management that presented a basic set of financial skills via story situations and characters that are meaningful to at-risk youth using a dynamic interactive multimedia online delivery to heighten youths’ interest to learn. The approach also helped at-risk youth gain insight into their money beliefs and psychological barriers to success, integrating …

Socially Responsible Investing: A Comparative Analysis For The Bluegrass Community Foundation, Andrew Hedrick

MPA/MPP/MPFM Capstone Projects

In the fall of 2010 the Blue Grass Community Foundation began considering whether an updated investment strategy that included Socially Responsible Investing would be advantageous and in line with the mission of the organization. The question was raised whether this type of investing meant that the return on investment from securities currently held in the Foundation’s portfolio had to be sacrificed in order to incorporate this type of investment philosophy into the existing criteria used to invest the organization’s assets.

This paper examines literature relevant to the topic and conducts an analysis of a sample of mutual funds currently available …

Funding Source Impact On Nonprofit Advocacy Activity, Sean Patrick Naylor

MPA/MPP/MPFM Capstone Projects

Nonprofit organizations are often a tool by which citizens can engage in the policy process. Many nonprofit organizations engage in issue advocacy. For some nonprofit organizations issue advocacy is the purpose for their existence. For others, issue advocacy is a means of meeting organizational goals. Many nonprofits avoid issue advocacy altogether. The IRS places a financial limit on how much issue advocacy a nonprofit organization may engage in. However, most nonprofits won’t ever come close to this limit. Most simply don’t have as great a need for advocacy, while some will self regulate to avoid losing funding sources. Some literature …

Global Transformations, Local Activism: “New” Unionism’S Engagement With Economic And Health Care Transformation In Urban Central Appalachia, Rebecca Adkins Fletcher

University of Kentucky Doctoral Dissertations

It has long been argued that the organization of the U.S. health care system is shaped by the struggles between capital and labor, and this relationship is of increasing significance today. Transformations from an industrial to a service economy, rising insurance costs, neoliberal social policies, and decreased labor union power have increased the number of Americans with reduced access to health care, especially for service workers and women. This dissertation is an ethnographic study of how workers in two leading unions in the “new” unionism movement, the Retail, Wholesale, and Distribution Service Union (RWDSU) and the United Steelworkers (USW) in …

Floating Island International Case Study, Timothy J. Wilkinson, Mary Mcnally

School of Business Faculty Scholarship

The article describes the case of Floating Island International (FTI) with regards to developing a "blue ocean" strategy to establish the new technological invention known as BioHaven as a vehicle for wastewater treatment and water remediation. A BioHaven floating island is a man-made ecosystem mimicking natural wetlands that can be used to help clean water and create riparian habitat. Bruce Kania, FII Founder and BioHavens inventor, used biomimicry, a science that studies nature's models.

An Invitation To Portfolio Decision Analysis, Ahti Salo, Jeffrey Keisler, Alec Morton

Management Science and Information Systems Faculty Publication Series

Portfolio Decision Analysis (PDA) – the application of decision analysis to the problem of selecting a subset or portfolio from a large set of alternatives – accounts for a significant share, perhaps the greater part, of decision analysis consulting. By construction, PDA has a sound theoretical and methodological basis, and its ability to contribute to better resource allocation decisions has been demonstrated in numerous applications. This book pulls together some of the rich and diverse efforts as a starting point for treating PDA as a promising and distinct area of study and application. In this introductory chapter, we first describe …

Free Ride, Take It Easy: An Empirical Analysis Of Adverse Incentives Caused By Revenue Sharing, Daniel A. Rascher

Kinesiology (Formerly Exercise and Sport Science)

A fundamental belief in professional sport leagues is that competitive balance is needed to maximize demand and revenues; therefore, leagues have created policies attempting to attain proper competitive balance. Further, research posits that objectives of professional sport teams’ owners include some combination of winning and profit maximization. Although the pursuit of wins is a zero sum game, revenue generation and potential profit making is not. This article focuses upon the National Football League’s potential unintended consequences of creating the incentive for some teams to free ride on the rest of the league’s talent and brand. It examines whether an owner’s …

Post-Crisis Sports Marketing Business Model Shifts, Michael M. Goldman

Sport Management

The impact of economic recessions on business strategy and marketing has recently received increased research attention. However, these contributions are limited, especially with respect to sports marketing businesses and those operating in emerging markets. The main aim of this study was to examine the impact of the global recession on the business models of sports marketing businesses. Qualitative data were collected via semi-structured interviews with executives at market-leading sports marketing businesses in South Africa. Grounded theory data analysis was conducted to understand the common patterns within the data. The results of the research point to four significant business model shifts, …

Making A Science Of Service Systems Practical: Seeking Usefulness And Understandability While Avoiding Unnecessary Assumptions And Restrictions, Steven Alter

Business Analytics and Information Systems

This book’s theme is “The Science of Service Systems,” yet there is substantial question about whether the definition and nature of service systems have been articulated adequately. This paper examines definitions of service and service system that could frame or otherwise influence future developments in service science and could have implications for what should and should not be included within service science. It argues that the initial development of service science should use straightforward definitions that are understandable, useful, broadly applicable, and teachable. It proposes a definition of service system that is different from the definition proposed in this book’s …

The Work System Method: Systems Thinking For Business Professionals, Steven Alter

Business Analytics and Information Systems

No abstract provided.

Extending A Systems Analysis Method For Business Professionals, Steven Alter

Business Analytics and Information Systems

Despite having been explored, described, theorized, and measured in hundreds of IS research articles, frequent difficulties related to user participation and business/IT communication persist in relation to project management, specification of requirements, implementation in organizations, business/IT alignment, and IS failures. We report on an extension of a long term design sci-ence research project that previously demonstrated a possible path toward ad-dressing these longstanding problems by empowering business professionals to analyze systems in business terms rather than in formalisms for IT specialists. Previous research demonstrated that most of 75 working business professionals with extensive business experience were able to use the …

Reconciling The Social/Human And Technical/Material In Is Research Without Trying Too Hard, Steven Alter

Business Analytics and Information Systems

This contribution to the SIGPHIL workshop on reconciling the social and technical in IS research proposes a sociotechnical approach that addresses many issues related to the long-standing duality of the social/human versus the technical/material. It shows that a sociotechnical approach based on work system concepts 1) highlights and potentially bypasses extremely basic ontological stumbling blocks in IS research, 2) incorporates many of the topics and concerns of the original sociotechnical school, 3) illuminates issues related to the duality of the social/human versus the technical/material, and 4) addresses these topics using concepts and terminology that are much easier to understand than …

Using Work System Theory To Achieve Greater Business Value From Erp By Exploring Alternative Design Spaces, Steven Alter

Business Analytics and Information Systems

This paper explains how various aspects of work system theory (WST) can be applied to achieve greater business value from ERP by assuming that the underlying "design spaces" encompass much more than the features, configuration, and limitations of ERP software. It uses WST concepts to identify directions for achieving business value that might not be considered thoroughly in ERP implementations that focus primarily on converting from legacy software to ERP software.

This paper starts by summarizing basic premises concerning the relationship between work systems and ERP. Focusing on the context of ERP usage, it explains the elements of the two …

Comparing Team Performance Of The English Premier League, Serie A, And La Liga For The 2008-2009 Season, Joel Oberstone

Business Analytics and Information Systems

Three of the most celebrated football leagues in the world include the English Premier League (EPL), Italy’s Serie A, and Spain’s La Liga. To date, little football research has been conducted that attempts to determine why these leagues are so successful. What is it that the EPL, La Liga, and Serie A do that fosters such a high caliber of play, and what pitch factors, if any, either (1) contrast or (2) connect these prestigious leagues? The paucity of rigorous inquiry has not deterred popular speculation—common folklore has not waited for hard data. Experts rush to characterize the perceived performance …

Error Control Of Iterative Linear Solvers For Integrated Groundwater Models, Matthew Dixon, Z Bai, C F. Brush, F I. Chung, E C. Dogrul, T M. Kadir

Business Analytics and Information Systems

An open problem that arises when using modern iterative linear solvers, such as the preconditioned conjugate gradient method or Generalized Minimum RESidual (GMRES) method, is how to choose the residual tolerance in the linear solver to be consistent with the tolerance on the solution error. This problem is especially acute for integrated groundwater models, which are implicitly coupled to another model, such as surface water models, and resolve both multiple scales of flow and temporal interaction terms, giving rise to linear systems with variable scaling. This article uses the theory of “forward error bound estimation” to explain the correspondence between …

Towards Evaluating The Quality Of A Spreadsheet: The Case Of The Analytical Spreadsheet Model, Thomas A. Grossman Jr., Vijay Mehrotra, J Sander

Business Analytics and Information Systems

We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain—the spreadsheets to which the guidelines apply. Second, distinguish between the process by which a spreadsheet is constructed from the resulting spreadsheet artifact. Third, guidelines should be written in terms of the artifact, independent of the process. Fourth, the meaning of “quality” must be defined. We illustrate these principles with an example. We define the domain of “analytical spreadsheet models”, which are used in business, finance, engineering, and science. We propose for discussion a framework and terminology for …

The Economic Value Of A Sustainable Supply Chain, Robert Mefford

Finance

The economic rationale to operate a global supply chain in a sustainable manner is developed. Arguments are made based on marketing, finance, and production theories that by engaging in socially responsible behavior the firm will increase sales, decrease costs, reduce financial risk, and increase profits which ultimately will increase returns to the firm’s shareholders. A model is developed of the mechanism by which modern production methods such as lean production and quality management result in sustainable corporate behavior which, in the long run, translates into higher stock valuations. The production effects cause marketing and financial risk effects that are complementary, …

The Winding Stair Dinner Menu, March, 2011, Winding Stair Restaurant

Menus of the 21st Century

The Winding Stair Restaurant is located at 40, Lower Ormond Quay Dublin on the north side of the river Liffey beside the Ha’penny Bridge. The proprietor is Elaine Murphy. The Winding Stair started life as a bookshop and café which was a popular meeting spot in Dublin during the 1970s and 1980s. The café closed in 2005 and in 2006 the current proprietor re-opened it as a restaurant.

“The bookshop, located on the ground floor, was retained as were many of the old bookshelves, photos and memories. The room retains its timeless charm with stripped wood tables and floors, and …

Dublin's Future: New Visions For Ireland's Capital City, Lorcan Sirr

Books/Book Chapters

This is a book about the future of Dublin. Its authors, styles, interests and of course visions are diverse and sometimes divergent. They represent the range of competing voices, dreams, influences and ideas that weave together in a constant battle of power, persuasion, aspiration and occasionally co-operation which en mass determine the future of any cit. Each individual chapter, not only in content, but also in style, is a reflection of the way different people and groups perceive the future and how it may be determined.

Career Success Investigation, Sue Mulhall

Articles

This paper investigates how researchers have responded to requests to encourage a broader definition of career success by conducting research with underrepresented groups. It investigates the sample populations that are researched, and the type of work experience that is studied, by reviewing 89 articles in journals concerned with the construct of career success from 1992 to 2009. The paper finds that such research principally focuses on managers, professionals and administrators, and the work-related experience considered is almost exclusively situated in the domain of paid employment, particularly full-time employment. It argues that the definition of career success tends to only relate …

Subsidiary Ambidexterity: A New Lens Through Which Subsidiary Bargaining Power Can Be Examined?, Marty Reilly, Pamela Sharkey Scott

Conference Papers

The ability of an organisation to adapt and evolve in accordance with external change is frequently cited as a path to sustainability and longevity of operations. The manner in which change, transformation and adaption manifests itself within an organisation continues to prompt research across a wide and varying array of disciplines. Of particular interest in terms of organisational change is capability development as a vehicle for transformation. If real transformation is to occur the organisation must go beyond incremental change in extending and modifying the ways in which it operates (Helfat et al. 2007). Capability development as a driver for …

How Lehman Brothers Used Repo 105 To Manipulate Their Financial Statements, Agatha Jeffers

Department of Accounting and Finance Faculty Scholarship and Creative Works

The questionable accounting technique, known as Repo 105, allowed Lehman Brothers to temporarily appear healthier in the eyes of its investors, creditors and other interested parties. These material transactions had the ability to affect the decisions of prudent persons. Nevertheless, Lehman failed to disclose these transactions in the notes to their financial statements and in their filings to the SEC. In this paper, an examination is made of whether Repo 105 transactions were properly recorded and disclosed in Lehman's financial statements and whether Lehman's executives behaved ethically. To answer these questions, an examination is made of Generally Accepted Accounting Standards, …

The Influence Of Travel Experience On Mature Travelers’ Quality Of Life, Yawei Wang, Francis A. Mcguire, Bin Zhou

Department of Hospitality and Tourism Faculty Scholarship and Creative Works

The purpose of this study was to examine the influence of past travel experience (i.e., number of trips and number of days away from home in last year), and on mature travelers’ quality of life (i.e., self-perceived health and global life satisfaction). A total number of 217 respondents (50+) in a southern state were used in this study. Path analysis (PROC CALIS in SAS) was performed to test the proposed model. An estimation of the proposed theoretical model revealed that the model fit the data. However, the model should be further examined and applied with caution.

2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2011-2012 Audit Report for Morehead State University.

T&L Distinguished Supply Chain Management Scholar Series 2011, University Of North Florida

Transportation & Logistics Program General Materials

This Flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.

T&L Spring 2011 Banquet Flyer, University Of North Florida

Transportation & Logistics Program General Materials

This Flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.