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2007

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Full-Text Articles in Social and Behavioral Sciences

American Index Put Options Early Exercise Premium Estimation, Ako Doffou Dec 2007

American Index Put Options Early Exercise Premium Estimation, Ako Doffou

WCBT Faculty Publications

"This paper examines empirically the value of early exercise by testing the ability of two American put valuation models to predict the early exercise premium for the S&P 100 American put options. An accuracy test and a quality test are performed on (1) the MacMillan (1986) & Barone-Adesi and Whaley (1987) model, and (2) the Carr, Jarrow and Myneni(1992) model. The test results show that early exercise premium is significant regardless of moneyness. Moreover, consistent with the theory, the value of early exercise is significantly negatively related to moneyness and interest rates and significantly positively related to time to ...


The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier Dec 2007

The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier

Faculty of Commerce - Papers (Archive)

A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This ...


Some Economic Issues In Indian Textile Sector, Badri Narayanan G. Dec 2007

Some Economic Issues In Indian Textile Sector, Badri Narayanan G.

Badri Narayanan G.

No abstract provided.


Bobby Petrino Gets Going, Richard C. Crepeau Dec 2007

Bobby Petrino Gets Going, Richard C. Crepeau

On Sport and Society

He has been found. Call off the search. We now have the new poster boy for College Football.


Leaders Can Learn To Change; Some Do: A Qualitative Study, George K. Kriflik, R. Jones Dec 2007

Leaders Can Learn To Change; Some Do: A Qualitative Study, George K. Kriflik, R. Jones

Faculty of Commerce - Papers (Archive)

The behaviour of organisational subordinates is significantly affected by the attitudes and actions of their supervisor. By changing themselves, leaders can therefore have a crucial impact not only on the behaviour of their subordinates but also on the extent to which those subordinates perceive that they are achieving their organisational potential. This paper presents a conceptual model of the process through which organisational leaders can attempt to change themselves with the objective of changing the behaviour of their subordinates. Using a grounded methodology, data has been collected and analysed from a large Australian public sector bureaucracy by means of participant ...


Information And Computer Technology Security: Furthering The Research Agenda, Karin Garrety, M Barrett Dec 2007

Information And Computer Technology Security: Furthering The Research Agenda, Karin Garrety, M Barrett

Faculty of Commerce - Papers (Archive)

Despite the development of advanced technical devices and procedures, the information held in computer systems remains vulnerable to attack and/or inadvertent mishandling, resulting in security breaches. Increasingly, researchers and practitioners are recognising that information security is not merely a technical issue, but is heavily influenced by social and cultural factors. This paper argues that post-cognitivist approaches to human computer interaction, which focus on situated reasoning and the contextual, relational aspects of computer-mediated activities and interactions, provide a promising set of concepts with which to explore non-technical users’ everyday security practices and beliefs. We review the limited research that has ...


Student-Centred Teaching Of Accounting To Engineering Students: Comparing Blended Learning And Traditional Approaches, A. Abraham Dec 2007

Student-Centred Teaching Of Accounting To Engineering Students: Comparing Blended Learning And Traditional Approaches, A. Abraham

Faculty of Commerce - Papers (Archive)

Blended learning is growing in popularity, but there is conflicting empirical evidence in relation to how it affects students’ exam marks and final grades. This paper compares a blended learning approach to the traditional delivery of an accounting subject to engineering students. Data was collected from two cohorts of students over two semesters and analysed to determine whether the students who were exposed to the blended environment displayed increased participation in a non-compulsory learning task and higher marks in both in-session and final examinations. Results indicated significant improvements in every area, supplying valuable evidence that the adoption of a blended ...


Cities Of Innovation: Exploring The Role Of Local Community Organisations In ‘Constructing Advantage’, Samuel E. Garrett-Jones, Michael Gross, Gregory Kerr, S. Kotevski, S. Zaeemdar Dec 2007

Cities Of Innovation: Exploring The Role Of Local Community Organisations In ‘Constructing Advantage’, Samuel E. Garrett-Jones, Michael Gross, Gregory Kerr, S. Kotevski, S. Zaeemdar

Faculty of Commerce - Papers (Archive)

Cities and regions around the world are attempting to ‘construct advantage’ by intervening to create knowledge- and innovation-based economic and social development. This paper considers the rationale for such intervention and in particular reviews the concept of ‘community innovation organisations’ by exploring their definition, origins, and purpose. It develops a classification of local innovation actors and their functions. We argue that the contribution of community based organisations to local innovation-based economic and social development has been largely overlooked in Australia by comparison with studies and initiatives in Europe and North America. We propose a programme of empirical research to assess ...


Migration, Trade, And Development, Federal Reserve Bank Of Dallas, The Tower Center For Political Studies, Southern Methodist University, Department Of Economics At Southern Methodist University, Jno E. Owens Foundation Dec 2007

Migration, Trade, And Development, Federal Reserve Bank Of Dallas, The Tower Center For Political Studies, Southern Methodist University, Department Of Economics At Southern Methodist University, Jno E. Owens Foundation

eBooks

"Migration and trade are more prevalent today than ever before in the history of the world. The United States is the recipient of about one-third of the world’s migrants and accounted for a quarter of the world’s output and 13 percent of the world’s trade in 2005. But the global significance of the U.S. economy is slowly declining, and while the effects of migration and trade on the U.S. economy have been examined time and again, questions concerning the impact of migration and trade on development in low-income countries are of growing importance.

Simple, neoclassical ...


An Overview Of Combinatorial Auctions, Peter Cramton, Yoav Shoham, Richard Steinberg Dec 2007

An Overview Of Combinatorial Auctions, Peter Cramton, Yoav Shoham, Richard Steinberg

Peter Cramton

No abstract provided.


New Product Diffusion With Two Interacting Segments Or Products, Nitin Bakshi, Kartik Hosanagar, Christophe Van Den Bulte Dec 2007

New Product Diffusion With Two Interacting Segments Or Products, Nitin Bakshi, Kartik Hosanagar, Christophe Van Den Bulte

Marketing Papers

We study the diffusion of a product in two customer segments where the acceptance level in one segment affects the diffusion rate not only in that same segment, but also in the other. The inter-segment influence can be positive or negative, i.e., the acceptance level of the product in one segment can reinforce or impede its diffusion in the other. The model set-up also applies to the diffusion of two products, with independent and market potential, in a single population. Since the diffusion system we study does not have a closed-form solution, we use phrase plane analysis to identify ...


North American Business Strategies Towards Climate Change, Charles Jones, David Levy Dec 2007

North American Business Strategies Towards Climate Change, Charles Jones, David Levy

Management and Marketing Faculty Publication Series

Business has become a key part of the fabric of global environmental governance, considered here as the network which orders and regulates economic activity and its impacts. We argue that businesses generally are willing to undertake limited measures consistent with a fragmented and weak policy regime. Further, the actions of businesses act to create, shape and preserve that compromised regime. We examine three types of indicators of business responses in North America: ratings by external organizations, commitments regarding emissions, and joint political action. We find business response to be highly ambiguous, with energetic efforts yielding few results.


Inside Unlv, Shane Bevell, David Ashley, Tony Allen, Mamie Peers, Allison Miller Dec 2007

Inside Unlv, Shane Bevell, David Ashley, Tony Allen, Mamie Peers, Allison Miller

Inside UNLV

No abstract provided.


[Review Of Personnel Economics In Imperfect Labour Markets], Kevin F. Hallock Dec 2007

[Review Of Personnel Economics In Imperfect Labour Markets], Kevin F. Hallock

Articles and Chapters

Excerpt] This book is an attempt to consolidate what we know about Personnel Economics by focusing on Personnel Economics in Imperfect Labor Markets. Even on the first page of the book, the author is clear about this mission. In particular he notes that "The view of personnel economics analyzed in this book is based on two key properties of... labour markets: labour markets are imperfect and jobs are associated to [sic] rents; labour market institutions interact with personnel policies. Notably, wages are partly set outside the firm-worker pair (minimum wages and collective agreements are widespread)" and "job termination policies are ...


Base Realignment And Closure Impact On Industry In El Paso, Tx And Doña Ana, Nm: Workforce Growth, Training Needs And Access To Federal Government Contracts, Carlos Olmedo, Dennis L. Soden, Daniel J. Quiñones, Elizabeth K. Gibson, Dannette De Leon, Michael F. Vargas Dec 2007

Base Realignment And Closure Impact On Industry In El Paso, Tx And Doña Ana, Nm: Workforce Growth, Training Needs And Access To Federal Government Contracts, Carlos Olmedo, Dennis L. Soden, Daniel J. Quiñones, Elizabeth K. Gibson, Dannette De Leon, Michael F. Vargas

IPED Technical Reports

No abstract provided.


Minerva 2007, The Honors College Dec 2007

Minerva 2007, The Honors College

Minerva

This issue of Minerva includes an article on the hiring of first-ever full-time Honors faculty members, Mimi Killinger and Mark Haggerty; an article on Honors alumna Molly Barker '00; and a reflection by former Honors Program Director Sam Schuman.


Faculty Profile: Jodie Drapal Kluver And Non-Profit Consulting, Michael Kryzanek Dec 2007

Faculty Profile: Jodie Drapal Kluver And Non-Profit Consulting, Michael Kryzanek

Bridgewater Review

No abstract provided.


Risk And Recovery, John Austin, Chris Decker, Tom Doering, Ernie Goss, Bruce Johnson, Lisa Johnson, Ken Lemke, Franz Schwarz, Scott Strain, Eric Thompson, Keith Turner Dec 2007

Risk And Recovery, John Austin, Chris Decker, Tom Doering, Ernie Goss, Bruce Johnson, Lisa Johnson, Ken Lemke, Franz Schwarz, Scott Strain, Eric Thompson, Keith Turner

Economics Faculty Publications

The crisis in the housing and financial sectors has led to a dramatic slowdown in U.S. economic growth. Fourth quarter GDP growth and job growth are expected to be anemic and the economy may fall into recession in 2008. Indeed, several of the dozen members of the Nebraska Business Forecast Council do believe that the U.S. economy will likely slip into recession during 2008. However, the overall consensus of the Council is that the U.S. economy will avoid a recession. Economic growth will be slow in the first three quarters of 2008 before recovering in late 2008 ...


On Foxes Becoming Gamekeepers: The Capture Of Professional Regulation By The Australian Accounting Profession, Graham Bowrey, Brian Murphy, Ciorstan J. Smark, T. Watts Dec 2007

On Foxes Becoming Gamekeepers: The Capture Of Professional Regulation By The Australian Accounting Profession, Graham Bowrey, Brian Murphy, Ciorstan J. Smark, T. Watts

Faculty of Commerce - Papers (Archive)

There are such persons as liars, damned liars and experts, and there are accountants, bad accountants, and worse accountants. (Debate on the introduction of the Public Accountants Registration Act, New South Wales Parliament, 1944, p. 856) Both the state and the professions have an important interest in safeguarding the quality of service and the protection of the public with respect to the provision of professional services. In the main, the states focus on professional performance and accountability, and the professions emphasise the maintenance of quality and improvement in the skills of members. With respect to the accounting profession the state ...


Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich Dec 2007

Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich

Faculty Publications

This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.


2007 December, Office Of Communications & Marketing, Morehead State University. Dec 2007

2007 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archives, 1961 to the Present

Press releases for December of 2007.


Connecting The Dots: Nonresident Vacationer Characteristics Of Popular Travel Corridors, Christine Oschell, Lee Rademaker, Norma Nickerson Dec 2007

Connecting The Dots: Nonresident Vacationer Characteristics Of Popular Travel Corridors, Christine Oschell, Lee Rademaker, Norma Nickerson

Institute for Tourism and Recreation Research Publications

This report highlights travel corridors and characteristics of Montana vacationers. Seven distinct groups of people based on their entry and exit points to Montana emerged from the data. Each group is described in terms of demographics, attractions to the state, activities engaged in while visiting and how many of each group visited Montana by quarter.


Expanding The Pool Of Volunteers: Enticing Ethnic Minorities To Become More Involved, Melanie J. Randle, Sara Dolnicar Dec 2007

Expanding The Pool Of Volunteers: Enticing Ethnic Minorities To Become More Involved, Melanie J. Randle, Sara Dolnicar

Faculty of Commerce - Papers (Archive)

In Australia the value of volunteering runs into the tens of billions of dollars each year. The multicultural nature of Australia has resulted in greater heterogeneity amongst volunteers; however minorities are still under-represented in mainstream volunteering. Using the Theory of Planned Behaviour to structure the study, the volunteering behaviour of ethnic minorities is investigated. All three constructs are found to be relevant for volunteering; however, the role that each construct plays varies between ethnic groups. Findings are significant for managers trying to attract volunteers from different ethnic groups because marketing messages can be targeted to the factors most influential in ...


The Long Haul: Risks Associated With Livestock Transport, Michael Greger Dec 2007

The Long Haul: Risks Associated With Livestock Transport, Michael Greger

Agribusiness Collection

The Food and Agriculture Organization (FAO) of the United Nations describes live animal transport as “ideally suited for spreading disease,” given that animals may originate from different herds or flocks and are “confined together for long periods in a poorly ventilated stressful environment.” Given the associated “serious animal and public health problems,” the Federation of Veterinarians of Europe has called for the replacement of the long-distance transportation of live animals for slaughter as much as possible to a “carcass-only trade.”

In the United States, more than 50 million live cattle, sheep, and pigs and an unknown number of the more ...


Cherokee Nation Long-Range Communication Plan, Mike Miller Dec 2007

Cherokee Nation Long-Range Communication Plan, Mike Miller

UNLV Theses, Dissertations, Professional Papers, and Capstones

The Cherokee Nation is the second largest Indian tribe in the United States. It has the rights of a sovereign nation, though those rights are somewhat limited by Congress. Because Congress can take away a tribe’s sovereignty, it is important for tribes to maintain a strong public image among the dominant culture, because politicians do not attack popular entities. This paper proposes a long-term plan to keep Cherokee Nation in good favor with the general public, and more specifically the opinion leaders and elected officials who can impact the Nation’s future. The plan will include budgets, staffing plans ...


Ua35/1 Doers & Deeds Vol. 7, No. 3, Wku Provost Dec 2007

Ua35/1 Doers & Deeds Vol. 7, No. 3, Wku Provost

WKU Archives Records

Newsletter created by the WKU Provost & Vice President of Academic Affairs to highlight the activities of faculty, staff and alumni.


What Makes For Effective Labor Representation On Pension Boards?, Johanna Weststar, Anil Verma Dec 2007

What Makes For Effective Labor Representation On Pension Boards?, Johanna Weststar, Anil Verma

Management and Organizational Studies Publications

This article examines the efficacy of labor representation on pension boards. Using existing literature and interviews with labor trustees, this article develops a model where a more formal approach to recruitment and selection, skill acquisition, and accountability is hypothesized to aid labor trustees in achieving effective integration and representation on pension boards. Data indicate that labor trustees are placed in a challenging environment with insufficient support from their union, other trustees, or the board. These findings have important implications for the selection, training, and integration of labor trustees and the success of a labor agenda on pension issues.


Value Discount Of Business Groups Surrounding The Asian Financial Crisis: Evidence From Korean Chaebols, James Jinho Chang, Young Jun Cho, Won Kang, Hyun-Han Shin Dec 2007

Value Discount Of Business Groups Surrounding The Asian Financial Crisis: Evidence From Korean Chaebols, James Jinho Chang, Young Jun Cho, Won Kang, Hyun-Han Shin

Research Collection School Of Accountancy

We examine the effect of business group membership on firm value in each pre-and postcrisis Korea. Consistent with prior studies, results show that group affiliated chaebol firms suffer value discount relative to non-chaebol firms in the precrisis period. However, we also find that chaebol firms experience an improvement in firm value relative to non-chaebol firms after the financial crisis. These findings imply that the value discount of business groups reported in prior studies is not an inevitable consequence of diversification, but can be alleviated or overcome by structural reforms in business practices or economic conditions.


A Trans-Tasman Business Elite?, Nicholas Harrigan, Shaun Goldfinch Dec 2007

A Trans-Tasman Business Elite?, Nicholas Harrigan, Shaun Goldfinch

Research Collection School of Social Sciences

This article examines the close relationship between the Australian and New Zealand business communities to ask whether the relationship is best characterized as simply a bi-lateral trading relationship, or whether there is evidence of the formation of a transnational business community. This article also seeks to explore the nature of Australia—New Zealand integration, and specifically the degree to which the relationship is interdependent or asymmetrical. Data are drawn from quantitative sources — including a dataset developed from the IBISWorld's Largest 2000 Enterprises in Australia and New Zealand, Who's Who in Australia, and Who's Who in Business in ...


Deliberation And Dialogue In The Pracademic Commons, Roger A. Lohmann Dec 2007

Deliberation And Dialogue In The Pracademic Commons, Roger A. Lohmann

Faculty & Staff Scholarship

There is a strong connection between deliberation and dialogue and commons theory Deliberative activity generally takes place within group settings that approximate the defining conditions of a commons. In addition, social capital, in the form of trust and a sense of mutuality, and construction of a new or reconstituted normative outlook typically result from successful deliberation and dialogue efforts. This poses several lessons for the practice of the practice of such discussions.