Digital Commons Network^™

Monthly Seasonality In Emerging Market: Evidence From Bangladesh, Lutfur Rahman, Abu S. Amin

WCBT Faculty Publications

The presence of the seasonal anomaly in stock returns has been reported extensively in finance literature. This paper examines the presence of monthly anomaly in Dhaka Stock Exchange (DSE), the premier stock exchange of Bangladesh. Data used in the study include daily closing prices of DSE indices such as DSE all share prices index (DSI), DSE general index (DGEN) and DSE 20 index for a period of 01.01.2001-30.06.2010. Several hypotheses have been formulated; those hypotheses have been tested and dummy variable regression was used in the study. The result indicates that May and June returns are positive and statistically significant. …

Rivera Custom Cabinetry: Financial Statement Analysis Using Excel, Benoit Boyer, Bridget Lyons

WCBT Faculty Publications

This case illustrates the impact of various business transactions on a firm’s financial statements. The case objective is to highlight how business transactions affect financial statements and to illustrate the links between financial statements and key ratios. The case was developed and piloted as a final project in an introductory accounting class and as an accounting review in a corporate finance course. In each part of the case, students are asked to show the impact of a business transaction on the firm’s balance sheet and income statement. The cash flow statement and financial ratios calculate automatically. Part 1 of the …

Reemployment Under Userra Sections 4312 & 4313: At Will Employment Vs. Temporary Employment, Richard L. Pate

WCBT Faculty Publications

As thousands of service members return to the U.S., severe economic conditions render acclimation to civilian life especially difficult. In 2010, as the combat mission in Iraq approached an end, the unemployment rate of Iraq and Afghanistan era veterans had reached 13.1 percent. The Uniform Services Employment and Reemployment Rights Act, 38 U.S.C. §§ 4301-4333 (1994) ("USERRA"), was enacted, in great part, to mitigate harms such as those caused by the aforementioned perfect storm. Among other things, USERRA protects service members by entitling them to reemployment after military service. More specifically, USERRA Sections 4312 & 4313 entitle returning service members …

Cross Cultural Variables: Evaluating Employee Attitudes Across Four Regions Of Asia, Europe, North And Latin America, Martin Brockerhoff, Jeanine K. Andreassi Ph.D.

WCBT Working Papers

There has been an explosion of businesses moving operations overseas, setting up international joint ventures and establishing multinational enterprises. This trend has led organizational researchers as well as corporations to explore the implications of cultural differences in managing a workforce. Can the same Western management practices be used as effectively with employees in Asia as in North America? Does the application of Western management principles in multinationals affect aspects of job satisfaction in non-Western countries? This poster reports the findings from two exploratory analyses on the relationship between job attitudes and the geographic/cultural setting of business organizations. The first analysis …

Mobile Application Adoption By Young Adults: A Social Network Perspective, David G. Taylor, Troy A. Voelker, Iryna Pentina

WCBT Faculty Publications

The use of mobile applications, defined as small programs that run on a mobile device and perform tasks ranging from banking to gaming and web browsing, is exploding. Within the past two years, the industry has grown from essentially nothing to a $2 billion marketplace, but adoption rates are still on the rise. Using network theory, this study examines how the adoption of mobile apps among young consumers is influenced by others in their social network. The results suggest that the likelihood of adoption and usage of mobile apps increases with their use by the consumer's strongest relationship partner. In …

“Choice Of Service, Choice Of Cost”- A Transformational Change Program In It - The Case Of A Global Consumer Products Company: Case Study, Barbara M. Tarasovich, Bridget Lyons

WCBT Faculty Publications

This paper presents a framework for development of a transformational change management program (Flamholtz and Randle, 2008) in an information technology (IT) organization of a global Fortune 200 consumer products company. The goal of the transformation was to build leading edge global IT service offerings, to internal and ultimately external customers. The program played a pivotal role in the company’s "Path to Growth" Strategy. This strategy included very specific targets for sales, margins and earnings growth over a five-year period. The case illustrates how a well conceived change program, integrated with an organization’s overall strategic plan, is a competitive advantage.

The Evaluation Of The Implementation Of Fair Value Accounting: Impact On Financial Reporting, Karen Cascini, Alan Delfavero

WCBT Faculty Publications

The accounting industry is in a state of continuous change. In the United States, the historical cost principle has traditionally been the foundation of accounting. Until recently, assets and liabilities have been required to be recorded at their acquisition prices, with the exception of designated financial assets and financial liabilities. However, the Financial Accounting Standards Board (FASB) has now created accounting standards that are distant from the cost principle. Statement of Financial Accounting Standards No. 157: Fair Value Measurements, issued in September 2006 (FAS157, now codified as ASC 820) and Statement of Financial Accounting Standards No. 159: The Fair Value …

The Status Of Recognition And Enforcement Of Judgments In The European Union, Michael D. Larobina, Richard L. Pate

WCBT Working Papers

International trade and the free movement of people are inevitably followed by legal disputes. Such litigants require an efficient and predictable dispute resolution mechanism capable of handling cases between diverse nationals. An essential part of such mechanism is a clearly defined process of judgment enforcement across national boundaries. In the past several decades, the European Union (“EU”) has necessarily addressed judgment enforcement across the boundaries of its member nations (“Member States”). Citizens of the EU need to prosecute and defend their legal rights in their home and in other EU member states. Presently, the EU is, again, considering such issues …

Transformational Teams And Their Impact On Customer Satisfaction At One Firm, Timothy J. Crader D.B.A., Stephen M. Brown Ed, D.

WCBT Working Papers

This study examined the relationships between core selling teams (CSTs) and customer satisfaction within the mission critical power design industry. The literature indicates that CSTs, which are considered a state of the art sales model, deserved further research. The SERVQUAL survey was used to measure customer satisfaction with Company X’s most strategic customers. The difference in customer satisfaction for customers serviced by CSTs and traditional sales personnel were compared. The investigation found support indicating that a CST approach had a positive relationship to increased customer satisfaction levels. Based on the results of the study, it is recommended that sales leaders …

Problem-Based Learning Leadership Development Program In A Multi-National Company, Stephen M. Brown, Petra Garnjost, Stefan Heilmann

WCBT Faculty Publications

This paper reports on the development and implementation of a team leadership training program in a multi-national company. The European Engineering Company (EEC Group) had grown and expanded into many countries in a relatively short time frame as a result of increased demand for the company's products and services in newly developing countries. The EEC Group and the training program had additional issues of culture and basic institutional knowledge. The paper reports on the program, the conceptual framework of the International Leadership Development Program (ILDP), results, and lessons learned. The authors advocate use of a Problem-based Learning (PBL) methodology to …

Guidance For Accounting Professors, Stephen Scarpati

WCBT Faculty Publications

When reflecting upon their choice ofcareer, many CPAs look back to a particular college accounting professor as a source of influence. In return, many accounting professors warmly recall the assistance they were able to give students. While the benefits of a successful CPA career are obvious to many, from the standpoint of a 19-year-old undergraduate trying to pick a major, the decision is daunting. The demands of a challenging accounting curriculum can be intimidating. Add the complex regulations and rigorous examination for CPA licensing and the expectations can be overwhelming to a young student. Accounting professors can play a vital …

Narrative Approach To Corporate Strategy: Empirical Foundations, Michael S. Carriger

WCBT Faculty Publications

Purpose - This paper aims to present theoretical and empirical foundations for the use of a particular type of narrative skillfully deployed by senior leaders in an organization as an effective tool for creating, disseminating and executing corporate strategy. Design/methodology/approach - The paper presents original research on the effectiveness of the use of a "springboard story" as a leadership tool. Findings - Data are presented to substantiate that a "springboard story" presentation of corporate strategy and competitive advantage is more effective at producing a consistent and confident choice of competitive advantage among an audience than a presentation of corporate strategy …

Manual Skills, Kevin Rowland

Theses

The process of manual material manipulation is disappearing from daily life. Why is it that we still have an educational and social environment that does not put the same priority on practical and theoretical knowledge as is does on virtual academics? This disconnect is particularly poignant in a field such as design that should demand the mastery of both. As a modern nation, we have repressed manual skill and incremental learning by fostering an educational climate geared solely towards the desire for white-collar status. We base the accreditation of our grade schools on the rate of their college placement and …

Admissions Viewbook, 2011-2012, Illinois State University, Office Of Admissions

Admissions Viewbook

Recruitment booklet created by Illinois State University's Office of Admissions

Screening Procedures For Strategic Environmental Assessment In Kosovo : [Presentation Given In November 2011]., Laura Krypa Gjakova

Theses

This capstone project considered the priorities that need to be given to the implementation of the Law Nr.03/L-230 on the Strategic Environmental Assessment, 2010 (Law on SEA). This is one of the basic horizontal environmental policy tools applicable for a wide range of issues such as climate change, water, air protection and biodiversity. Currently, Kosovo is fullfilling the European Union requirement for the transposition of the Directive 2001/42/EC of the European Parliament and of the Council, of 27 June 2001 into national legislation. It assesses the effects of certain plans and programs on the environment. Implentation of the newly adopted …

Look, Cook, Learn: A Recipe For Improved Functionality In Cooking Design, Anna Mizer

Theses

Look, Cook, Learn: A Recipe for Improved Functionality In Cooking Design is a thesis which explores the relationship and differences between print media and digital media. Both are studied in respect to instructional cooking materials with their strengths and weaknesses .The final application involves a digital application for the Apple iPad as well as a printed recipe book. The user experience is of great importance and therefor information layering, visual layout, and consumer expectations are all considered. All information that is included in both the digital application is broken into sections depending on the function or action that the user …

Department Of Engineering And Building Management Planning Capacity For Prishtina's Current And New Government Buildings : [Presentation Given In November 2011], Mimoza Kurteshi

Theses

This capstone project assesses the restructuring of the Engineering and Building Management (DEBM) within Kosova’s Ministry of Public Administration (MPA). There are serious capacity shortages and delays in implementation of projects, in existing structure of DEBM and changes are required to be implemented.

Music To Everyone's Ears: Binding Mediation In Music Rights Disputes, Matthew H. Ormsbee

Cardozo Journal of Conflict Resolution

Litigation has been the mainstay of copyright disputes since America's earliest copyright statute first permitted a cause of action for copyright infringement in 1790. While alternative dispute resolution ("ADR") has become more prevalent in other areas of the law, many copyright attorneys and their clients do not typically consider ADR processes a viable option because these processes are still relatively new to copyright law.

This Note proposes greater use of binding mediation, a specialized ADR process, in music rights disputes, which are fundamentally copyright infringement disputes. Section I discusses the background of copyright litigation and modern application of ADR in …

The Difficult With Regulating Network Neutrality, Eric Null

Cardozo Arts & Entertainment Law Journal

No abstract provided.

"Tour De Farce!" Misblurb Marketing In Film And Publishing, Matthew Tynan

Cardozo Arts & Entertainment Law Journal

No abstract provided.

East Meets West: Introducing Sharia Into The Rules Governing International Arbitrations At The Bcdr-Aaa, Elana Levi-Tawil

Cardozo Journal of Conflict Resolution

As the size and complexity of international commercial transactions grow, parties to international commercial transactions are increasingly utilizing Alternative Dispute Resolution ("ADR") methods, specifically international commercial arbitration, to resolve the disputes that arise. However, since international commercial players first began to use international commercial arbitration to resolve these disputes, transnational recognition and enforcement of foreign arbitral awards has been a major issue. Since 1958, the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards (the "New York Convention"), an agreement executed by the United Nation's General Assembly, has vastly expanded the recognition and enforcement of foreign arbitral …

The "Hot News" Misappropriation Doctrine, The Crumbling Newspaper Industry, And Fair Use As Friend And Foe: What Is Necessary To Preserve "Hot News"?, Jeena Moon

Cardozo Arts & Entertainment Law Journal

No abstract provided.

Salary Caps In Professional Sports: Closing The Kovalchuk Loophole In National Hockey League Player Contracts, Simon Bernstein

Cardozo Arts & Entertainment Law Journal

No abstract provided.

Getting What They Are Owed: Restitution Fees For Victims Of Child Pornography, Jennifer Rothman

Cardozo Journal of Equal Rights & Social Justice

The note advocates for the expansion of restitution liability to include possessors of child pornography, arguing that their actions cause distinct and ongoing harm to victims. It emphasizes that each possession or download revictimizes the child, invades their privacy, and perpetuates the market for such material, thus necessitating legal accountability and compensation.

Pregnancy Leave And Seniority Systems Under Title Vii: A Critique Of At&T; V. Hulteen, Polina Zhong

Cardozo Journal of Equal Rights & Social Justice

No abstract provided.

Un Women: Jumping The Hurdles To Overcoming Gender Inequality, Or Falling Short Of Expectations?, Kerry Boyne

Cardozo Journal of Equal Rights & Social Justice

The note examines the challenges faced by UN Women in addressing the interconnected issues of the feminization of poverty and HIV/AIDS, particularly in developing countries. It argues that while UN Women represents a significant step forward with its consolidated structure and increased resources, its success in eradicating these issues depends on overcoming deeply entrenched gender inequalities, inadequate funding, and the effectiveness of its implementation strategies. The analysis highlights the need for UN Women to not only formulate norms but also ensure their proper incorporation and implementation at national and local levels.

Body Image And Body Type Preferences In St. Kitts, Caribbean: A Cross- Cultural Comparison With U.S. Samples Regarding Attitudes Towards Muscularity, Body Fat, And Breast Size, Peter B. Gray, David Frederick

Psychology Faculty Articles and Research

We investigated body image in St. Kitts, a Caribbean island where tourism, international media, and relatively high levels of body fat are common. Participants were men and women recruited from St. Kitts (n = 39) and, for comparison, U.S. samples from universities (n = 618) and the Internet (n = 438). Participants were shown computer generated images varying in apparent body fat level and muscularity or breast size and they indicated their body type preferences and attitudes. Overall, there were only modest differences in body type preferences between St. Kitts and the Internet sample, with the St. Kitts participants being …

Deliberative Look At Alternative Dispute Resolution And The Rule Of Law, A, Peter Muhlberger

Journal of Dispute Resolution

This paper critiques the foundations of Aragaki's analysis, but also gives credit on the importance of dealing with people as less than fully rational. The critique suggests, again, a deep commonality between DD and ADR and potential improvements to both approaches. True collaboration between these approaches, however, requires some re-theorizing of both, including a reconsideration of rationality itself. This paper will sketch some ways in which this might be achieved and, in particular, how DD theory and research may prove helpful for ADR.

The Effect Of B27 Supplement On Promoting In Vitro Propagation Of Her2/Neu-Transformed Mammary Tumorspheres, Yiben Gu, Jie Fu, Pang-Kuo Lo, Shunqi Wang, Qian Wang, Hexin Chen

Faculty Publications

A variety of human solid tumors, including breast cancer, are considered to embrace a hierarchical organization in which only rare tumor-initiating cancer stem cells are truly responsible for tumor formation. Cultivation of tumorspheres in non-adherent conditions is widely employed for enriching these putative cancer stem cells in vitro. However, the absence of a defined culture medium has handicapped further characterization and isolation of this cell population. In this study, we used mouse mammary tumor virus MMTV-HER2/neu transgenic mice that mimic the HER2/Neu-positive subtype of human breast cancer as a model system, and cultured primary tumor cells and tumorspheres from …

Specification Of Structural Viewer And Analytical Tool (Jecp/Svat), Xingzhong Li

Nebraska Center for Materials and Nanoscience: Faculty Publications

Java Electron Crystallography Package (JECP) is a collection of programs for crystallography and electron diffraction analysis. The package is designed and written by Dr. X.Z. Li. The software can be used as a research tool as well as a teaching aid. The need of a structural viewer/an analytical tool, using the same input data format as the JECP and proJECT software, becomes obvious with the growth of the JECP and proJECT programs and users. There exist many programs for structural design and/or display in various levels developed by individual, research group or software company. Some of them are expensive software …