Business Commons^™

Managing The Polarities Of Democracy: A Theoretical Framework For Positive Social Change, William J. Benet

Journal of Sustainable Social Change

People around the globe have embraced democracy to bring about positive social change to address our environmental, economic, and militaristic challenges. Yet, there is no agreement on a definition of democracy that can guide social change efforts. The Polarities of Democracy model is a unifying theory of democracy to guide healthy, sustainable, and just social change efforts. The Polarities of Democracy model consists of ten elements, organized as five polarity pairs: freedom & authority, justice & due process, diversity & equality, human-rights & communal-obligations, and participation & representation. In this model each element has positive aspects and negative aspects and …

Evaluación Del Cumplimiento De Las Buenas Prácticas De Manufactura Bpm En Una Planta De Desposte Porcino En Bogotá, Angélica María García García

Zootecnia

Las buenas prácticas de manufactura son los procesos fundamentales para adquirir y ofrecer un producto inocuo para los consumidores, es decir su rol dentro de las sociedades modernas es primar la seguridad alimentaria, donde no solo se incluye la cantidad si no la calidad del alimento que se está ofreciendo, porque de esto dependerá la propagación o mitigación de las enfermedades transmitidas por alimentos (ETA’S). La zootecnia como ciencia agropecuaria entra a tomar un papel fundamental dentro del estudio, evaluación y ejecución de las buenas prácticas de manufactura, priorizando la salud pública dentro de los procesos alimentarios y los impactos …

The Power To Protect Themselves: Gender, Protective Labor Legislation, And Public Policy In Michigan, 1883-1913, Amy Marie-Holtman French

Wayne State University Dissertations

This study provides a narrative of laborers' fight for legal protection through the Gilded Age and Progressive Era. Since American law was one of the most important forces in shaping and limiting workplace reform, both labor unionists and reformers used the law to try to solve labor problems. Reformers employed the law to force state control over women and children, while labor unionists attempted to craft legislation to allow working men control over industrial relations.

Although society and the law treated men as independent agents, working men were not truly free. Common law designated workers as servants. Employers denied laboring …

Engineering Problem Solving And Sustained Learning: A Mixed Methods Study To Explore The Dynamics Of Engineering Knowledge Creation, Rachel Itabashi-Campbell

Wayne State University Dissertations

This dissertation research explores processes by which engineering problem solving (EPS) results in sustained organizational learning. Approaching from a constructionist perspective, the study empirically examines the knowledge creation dynamics instigated by product-related problems using a mixed methods research approach. The research has identified the Japanese concept of ba, defined in this study as "shared experiential space," as a key construct that explains the phenomena of interest. A new framework that the study has developed, which interprets EPS as an epistemic journey to attain system-wide improvements, is highly complementary to the traditional structured routine based approaches to engineering operations and …

Unibusiness: The Alumni Magazine Of The College Of Business Administration University Of Northern Iowa, 2013, University Of Northern Iowa. College Of Business Administration.

UNIBiz

Inside This Issue:
-- Message from the Dean ••• 2
-- Reflections from "Three Boys from the B-School" ••• 4
-- Subject to Debate: Economics, Energy & the Environment ••• 10
-- UNI Department of Economics: A Launch Pad for Careers in Law ••• 12
-- In Memory of Christine Bauman ••• 13
-- UNIBusiness in Action ••• 14
-- UNIBusiness International ••• 16
-- Annual Report on Giving ••• 18
-- Donor Spotlight ••• 22
-- Faculty ••• 24
-- UNIBusiness Diversity ••• 26
-- Professional Readiness Program ••• 27
-- Graduation Celebration ••• 28
-- UNIBusiness Alumni ••• …

The Federal Estate Tax: A Comprehensive Look At The Effects On American Farming And Ranching Businesses, Taylor G. Johnson

Honors Program Theses

One central divide that has emerged on the federal estate tax issue is whether or not it adversely affects farming and ranching businesses in America. An adverse effect on a farming and ranching business would be if business assets would need to be sold in order to pay the federal estate tax. There are opinions on both sides of this issue. Thus, the first research question to answer will be:

i. Does the federal estate tax have adverse consequences on farming and ranching businesses in America?

After a conclusion is drawn on whether or not there are adverse effects from …

What We Talk About When We Talk About Tax Exemption, Philip Hackney

Articles

Under the Internal Revenue Code, certain nonprofit organizations are granted exemption from federal income tax (“tax-exemption”). Most tax-exemption rationales assume tax-exemption is a subsidy for organizations such as charities that provide some underprovided good or service. These theories assume there should be a tax on the income of nonprofit organizations but provide no justification for this assumption. This article contributes to the literature by examining the corporate income tax rationales as a proxy for why we might tax nonprofit organizations. The primary two theories hold that the corporate tax is imposed to: (1) tax shareholders (“shareholder theory”), and (2) regulate …

Proposals For Corporate Governance Reform: Six Decades Of Ineptitude And Counting, Douglas M. Branson

Articles

This article is a retrospective of corporate governance reforms various academics have authored over the last 60 years or so, by the author of the first U.S. legal treatise on the subject of corporate governance (Douglas M. Branson, Corporate Governance (1993)). The first finding is as to periodicity: even casual inspection reveals that the reformer group which controls the "reform" agenda has authored a new and different reform proposal every five years, with clock-like regularity. The second finding flows from the first, namely, that not one of these proposals has made so much as a dent in the problems that …

Teaching Note On The Treatment Of Noncontrolling Interests In Financial Analysis, Cost Of Capital And Valuation: A Case Study Of Verizon Communications, Bridget Lyons

WCBT Faculty Publications

A noncontrolling interest (NCI) arises when a firm fully consolidates subsidiaries that are not wholly owned by the parent. The existence of a noncontrolling interest complicates financial analysis and valuation. Failure to appropriately consider the NCI may lead to errors in equity valuation and share price since the NCI impacts equity value and implied share price of the parent firm. Return on equity calculations must be carefully constructed as there are several net income and equity values reported. Finally, the NCI can impact the weighted average cost of capital. Verizon Communications was selected as a case study based on the …

Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan Delfavero, Ryan Bezner

WCBT Faculty Publications

Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence corporate earnings, revenue is the key contributor to a business’ net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Consequently, similarities and differences among accounting systems, …

Analysis And Application Of The Vector Marketing Corporation Business Model, Tyler Nabel Yasa

Honors Theses

Vector Marketing Corporation, an established direct sales company, has strong sales and recruiting programs. The goal of this research is first, to analyze the effectiveness of Vector's sales and recruiting programs and second, to assess variations of the application of the Vector business model to other businesses. For easier comparison and analysis, Vector's business model was divided into nine segments. This business model was then applied to the operations processes of Goodwill, Amway Global, and Andrews University School of Business Administration (SBA). While findings indicate useful applications for all three businesses, the strongest results pointed to Amway Global and Andrews …

Essays On Credit Default Swaps And Debtor-Creditor Relationships, Cihan Uzmanoglu

LSU Doctoral Dissertations

Over the last decade, markets for credit insurance have developed dramatically and credit default swaps (CDS) have become the instrument of choice when it comes to hedging credit risks. The expanded hedging opportunities CDS provide and the allied benefits of better risk-sharing notwithstanding, concerns over the economic role of CDS arise from their ability to engender “empty” creditors – joint holders of the bond and CDS, and the role such creditors play in distress situations. Financially distressed firms often restructure their debt through out-of-court renegotiations with creditors to avoid formal default. In addition to the going concern value of the …

Adult Perceptions Of Youth Leadership Development, Laura Marie Brumbaugh

LSU Master's Theses

The purpose of this study was to describe southern region 4-H educator’s training experiences and attitudes, demographics, and leadership beliefs and attitudes. Based on a review of literature, most youth development workers tend to bring similar beliefs and attitudes to their work (Huebner, 2003). The Brumbaugh Youth Leadership Development Questionnaire, a twenty seven item survey, including multiple choice, open-ended, ranking, likert scale, and demographic questions, was developed and distributed online to all 4-H agents in the following United States southern regional states: Florida, Georgia, Kentucky, Louisiana, North Carolina, Tennessee, and Virginia. Overall, southern region youth educators viewed youth leadership development …

Climatequal® And Thinklets: Using Climatequal® With Group Support Systems To Facilitate Discussion And Set Priorities For Organizational Change At Criss Library, Audrey Defrank, Nora Hillyer

Criss Library Faculty Publications

Objective – This article discusses a series of actions taken by the Criss Library at the University of Nebraska at Omaha to implement organizational change, using the ClimateQUAL® survey and facilitated discussions with ThinkTank™ group decision software. The library had experienced significant changes over a five-year period, with a renovation of the facility and three reorganizations resulting in a 50% staff turnover. Recognizing the strain that years of construction and personnel changes had placed on the organization, there was a desire to uncover the mood of the employees and reveal the issues behind low morale, uneasiness, and fear.

Methods – …

Reducing Employee Turnover In The Big Four Public Accounting Firms, Erin L. Maclean

CMC Senior Theses

Employee turnover is extremely costly to any business in terms of training costs and loss of pertinent knowledge and experience. This paper explores the contributors to the high rates of employee turnover seen in public accounting by focusing on the Big Four accounting firms, Deloitte, EY, KPMG, and PricewaterhouseCoopers. Employee retention is a factor of corresponding employee motivation, as seen through the analysis of popular motivational theories and their applications to a career in public accounting. This paper also delves into the possible contributors to the differences in retention rates between males and females in this occupation. Lastly, an analysis …

State Level Earned Income Tax Credit’S Effects On Race And Age: An Effective Poverty Reduction Policy, Anthony J. Barone

CMC Senior Theses

In this paper, I analyze the effectiveness of state level Earned Income Tax Credit programs on improving of poverty levels. I conducted this analysis for the years 1991 through 2011 using a panel data model with fixed effects. The main independent variables of interest were the state and federal EITC rates, minimum wage, gross state product, population, and unemployment all by state. I determined increases to the state EITC rates provided only a slight decrease to both the overall white below-poverty population and the corresponding white childhood population under 18, while both the overall and the under-18 black population for …

Corporate Social Responsibility In South Africa's Mining Industry: Redressing The Legacy Of Apartheid, Madeleine Busacca

CMC Senior Theses

Corporate Social Responsibility is particularly relevant in the mining industry globally given the industry’s extractive nature. In the mining industry, significant pressure comes from interest groups and nonprofit organizations that have a tendency to target mining companies for their alleged lack of consideration and accountability to the environment and in the communities in which they operate. A push for CSR in the mining industry is especially prevalent in South Africa where mining has dominated the country’s economy for so long. CSR can help rid South Africa’s mining industry of its long history of instability and conflict that characterized class and …

Trends In Pro Forma Reporting During The Great Recession, Dakota W. Mivshek

CMC Senior Theses

Pro forma EPS reporting is a fairly new accounting disclosure; it has since been modified in 2003 by the U.S. Securities and Exchange Commission, to include additional disclosure and filing requirements. This “Regulation G” has been around for nearly a decade and since that time a major financial crises in the United States has occurred. This study attempts to analyze trends in pro forma EPS reporting within the S & P 500 constituents during the Great Recession, and speculate as to whether earnings management was apparent. This study provides evidence that there was a significant increase in the proportion of …

Executive Search Firms' Consideration Of Person-Organization Fit In College And University Presidential Searches, James Christopher Turpin

Dissertations, Theses, and Masters Projects

No abstract provided.

Strengthening Financial Reporting: An Essay On Expanding The Auditor’S Opinion Letter, James D. Cox

Faculty Scholarship

Users of financial statements, foremost of which are investors, have a voracious appetite for information that better enables them to assess the financial position and performance of the reporting firm. Even though financial statements purport to address their needs, because the statements, which are prepared by the firm’s managers, conceal a range of managerial estimates, assumptions, judgments, and choices, investors are deprived of the most fundamental kernel of information they seek, namely the overall quality of the financial reports themselves. In this Article, the author sets forth several modest steps that would enhance the overall quality of financial reporting by …