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Some Empirical Evidence Of Sarbanes-Oxley Implementation In The Hospital Sector, Patricia R. Loubeau, Andrew S. Griffith Feb 2022

Some Empirical Evidence Of Sarbanes-Oxley Implementation In The Hospital Sector, Patricia R. Loubeau, Andrew S. Griffith

The Coastal Business Journal

In the eight years since the American Competitiveness and Corporate Accountability Act of 2002, or the Sarbanes-Oxley Act (SOX) was passed to regulate corporate oversight of for-profit entities, many nonprofit firms: including hospitals and health systems have adopted SOX provisions as best practices even though in most states they are not legally bound to comply with these regulations. Public scrutiny, pressure from bond agencies and insurers, and a desire to adopt best practices are moving hospitals in the direction of adopting SOX practices. Based on a survey of a representative sample of hospitals in New York State, this exploratory study …

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The Oil Industry's Stock Price Responses To Events Surrounding The Deepwater Horizon Explosion, Kenneth J. Hunsader, Victoria Javine, Ross N. Dickens Feb 2022

The Oil Industry's Stock Price Responses To Events Surrounding The Deepwater Horizon Explosion, Kenneth J. Hunsader, Victoria Javine, Ross N. Dickens

The Coastal Business Journal

The Deepwater Horizon explosion had considerable environmental, economic, and regulatory impacts. We examine oil companies' cumulative abnormal returns related to the date of the rig explosion, as well as announcements regarding insurance liability, insurance premiums for offshore drilling, and deepwater drilling moratorium events. We find no statistically significant stock response to the rig explosion itself – mostly likely given the incompleteness of information at the spill's beginning. We do find firms directly involved with the Deepwater Horizon show negative responses to the moratorium on drilling in the Gulf of Mexico along with evidence that firms emphasizing drilling and service to …

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Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis Feb 2022

Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis

The Coastal Business Journal

Of particular interest to researchers and practitioners is the impact of board members' composition and characteristics on corporate activities. With the exception of studies focusing on the gender of board members and the inside director-outside director dichotomy, much of the research tends to treat directors as a homogeneous group. This study seeks to determine whether a relationship exists between hospital directors' length of tenure and their degree of involvement in the strategic management process. The results of a survey of 240 directors from twenty-one hospitals are analyzed. A MANOVA, followed by a series of ANOVAs revealed significant differences between the …

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Bridging The Gap: Client Based Projects And Academic Applications In The Advertising Curriculum, Tim B. Chandler, John N. Davis Feb 2022

Bridging The Gap: Client Based Projects And Academic Applications In The Advertising Curriculum, Tim B. Chandler, John N. Davis

The Coastal Business Journal

Calls for improvements in the teaching of business administration are ubiquitous. The history of advertising education is reviewed. An interdisciplinary approach combining marketing, advertising, and art, the National Student Advertising Competition is described and recommended to business educators as an improved teaching approach.

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Where Will The Jobs Come From? Signs Of Life From The Cemetery!, Louis J. Pantuosco, Laura Ullrich Feb 2022

Where Will The Jobs Come From? Signs Of Life From The Cemetery!, Louis J. Pantuosco, Laura Ullrich

The Coastal Business Journal

The US economy has a history of slow adjustment in the labor market. The question on the minds of many constituents is "where will the jobs come from?" In this paper we discuss the societal options for new employment in the United States and, in particular, South Carolina. We conclude that SC's manufacturing sector is in an ideal position to recapture some of the ground it has lost over the past decade. It is important to note, however, that the actions of the SC legislators will determine the fate of the recovery as well as the sustainability of future manufacturing …

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Change In Reporting The Funded Status Of Pensions: Impact On Debt-Asset And Debt-Equity Ratios, Douglas K. Schneider, Mark G. Mccarthy, Lizabeth Austen-Jaggard Feb 2022

Change In Reporting The Funded Status Of Pensions: Impact On Debt-Asset And Debt-Equity Ratios, Douglas K. Schneider, Mark G. Mccarthy, Lizabeth Austen-Jaggard

The Coastal Business Journal

In September 2006, the Financial Accounting Standards Board issued a new standard for pensions, referred to when issued as Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (FASB 2006) and currently referred to as Accounting Standards Codification (ASC) 715 Compensation—Retirement Benefits, 30 Defined Benefit Plans—Pension, 25 Recognition. The objective of the new standard is to increase understandability of financial statements and improve timeliness and representational faithfulness relating to the funded status of defined benefit pension plans. The results presented in this study demonstrate the impact the new standard has on debt-asset …

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Economic Development Through Local Vendor Preference Policy: The Case Of Horry County, South Carolina, Henry Lowenstein Feb 2022

Economic Development Through Local Vendor Preference Policy: The Case Of Horry County, South Carolina, Henry Lowenstein

The Coastal Business Journal

In the wake of the worst recession since the 1930's, local communities actively seek ways to stimulate business development, economic activity and job creation. The economic development imperative arises at a time of public pressure to limit government programs and overall reduce size and cost of government. This paper provides an overview of one means by which local governments can achieve economic stimulus inducement by strategic use of its own fiscal resources. The use of local vendor preference purchasing laws provides a means by which communities can focus locally generated tax dollars to prime both public and private economic activity. …

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Having The Right Tools: The Leadership Frames Of University Presidents, Michael L. Monahan, Amit J. Shah Feb 2022

Having The Right Tools: The Leadership Frames Of University Presidents, Michael L. Monahan, Amit J. Shah

The Coastal Business Journal

The presidency at an institution of higher education demands a person with a multiplicity of skills in order to deal with a multitude of internal and external stakeholders. They must be able to multitask and seek competitive advantage to deal with a myriad of stakeholders. Bolman and Deal postulated that leaders who analyze problems from a variety of perspectives were able to solve more complex problems. This study examined the leadership frames of University presidents. The findings show these frames presented in descending order: human resources, structural, political, symbolic and the absence of the any particular frame. By viewing problems …

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Investigating The Entrepreneurial Attitudes Of Armenian Immigrants, Shanan G. Gibson, Michael L. Harris, Frank Sadighian Feb 2022

Investigating The Entrepreneurial Attitudes Of Armenian Immigrants, Shanan G. Gibson, Michael L. Harris, Frank Sadighian

The Coastal Business Journal

The current study examined the degree to which first-generation Armenian immigrants residing in the U.S. possessed entrepreneurial attitudes as measured by the Entrepreneurial Attitudes Orientation (EAO) scale. Findings indicated that this group possessed very entrepreneurial like attitudes, with scores on three of the four EAO scales being significantly stronger than the EAO's validation sample's scores. Additional analyses indicated that there were no significant differences in attitudinal strength for males versus females; however, having worked for a small business in the past was associated with significantly stronger entrepreneurial attitudes on three of the four attitudinal scales.

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Providing Strategic Direction And Marketing Insights For A Mature Aquatic Facility, J. Dana Clark, Sarah K. Banks, Michael J. Dotson, Dinesh S. Dave Feb 2022

Providing Strategic Direction And Marketing Insights For A Mature Aquatic Facility, J. Dana Clark, Sarah K. Banks, Michael J. Dotson, Dinesh S. Dave

The Coastal Business Journal

As local communities all over the country are facing declining usage of aquatic centers as they age, recreation departments must decide how to address the increasing loss of revenue while also continuing to provide a desired service. The purpose of this study was to evaluate the current situation of a municipal aquatic center located in the Southeast United States in order to determine what steps could be taken to increase usage and decrease negative cash flow. While the Center is still very functional, little has been done in recent decades to update or market it and usage has greatly declined. …

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Micro Businesses: Where Do They Turn For Help?, Martha Mattare, Amit J. Shah, Michael Monahan Feb 2022

Micro Businesses: Where Do They Turn For Help?, Martha Mattare, Amit J. Shah, Michael Monahan

The Coastal Business Journal

Research consistently shows those entrepreneurs who obtain business assistance from various service providers are more likely to be in business over time and are more likely to experience success. Micro business, enterprises with less than five employees, have not been specifically studied in terms of how, or whether, outside business assistance was used or if it produced results. This study examined micro businesses to determine what service providers were used for business assistance and how they differ by demographics. The paper offers the implications and possible strategies for these service providers.

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Gender Differences In The Corporate Social Responsibility Orientation Of Credit Union Board Members, Nabil A. Ibrahim, Dalton E. Brannen Feb 2022

Gender Differences In The Corporate Social Responsibility Orientation Of Credit Union Board Members, Nabil A. Ibrahim, Dalton E. Brannen

The Coastal Business Journal

Credit unions serve an important purpose in the U.S. economy by providing financial services to low- and moderate-income individuals. Their assets have steadily grown from $217 billion to $655 billion between 1990 and 2004. In spite of these impressive growth rates, a number of writers have expressed great concern regarding credit union governance, particularly over the role and functions of the board's members. More recently, the financial crisis has raised important questions regarding the board's level of involvement and its ethical and social responsibilities in corporate decision making. One area which has remained relatively unexplored concerns the attitudes of credit …

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A Strategic View Of Resources, Lila L. Carden Feb 2022

A Strategic View Of Resources, Lila L. Carden

The Coastal Business Journal

The resource-based view of a business is focused on resources as strengths within an organization that can generate sustained competitive advantage. The strengths are assembled and mobilized via strategic human resource management activities to support the probability of success. This study provides information to business owners as to whether investment in salaries paid to employees and business owners' experiences will be instrumental in predicting business success. Findings suggest salaries paid to employees and business owners' experiences are statistically significant and somewhat practically significant in predicting business success as defined by revenues.

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The Minor League Experience: What Drives Attendance At South Atlantic League Baseball Games?, Rodney J. Paul, Michael Toma, Andrew P. Weinbach Feb 2022

The Minor League Experience: What Drives Attendance At South Atlantic League Baseball Games?, Rodney J. Paul, Michael Toma, Andrew P. Weinbach

The Coastal Business Journal

An examination of the determinants of minor league baseball attendance in the South Atlantic League is performed through regression analysis. Potential determinants included in the regression model include demographic variables, team performance variables, and dummies for various categories of promotions. Overall, South Atlantic League baseball appears to be an inferior good, fans do not significantly respond to winning teams, fans do respond favorably to high-scoring games, and promotional events play a major role in attendance. The events that are shown to have the biggest impact at the gate are fireworks and concerts. It appears that the overall entertainment experience, not …

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The Quantitative Strategic Planning Matrix (Qspm) Applied To A Retail Computer Store, Meredith E. David, Forest R. David, Fred R. David Feb 2022

The Quantitative Strategic Planning Matrix (Qspm) Applied To A Retail Computer Store, Meredith E. David, Forest R. David, Fred R. David

The Coastal Business Journal

This article presents the Quantitative Strategic Planning Matrix (QSPM), an analytical tool used in formulating strategies. First introduced in a Long Range Planning (3), the QSPM has become widely used among strategic management professors and students for two decades. However, the QSPM has not been widely adopted by strategic planning consultants and organizations. This paper discusses how and why the QSPM should be used by businesses for strategic planning. An example QSPM for a retail computer store is provided and the benefits and limitations of this important strategic planning analytical tool are addressed. Specific guidelines are provided for preparing a …

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Opportunities In Green Supply Chain Management, Johnny C. Ho, Maurice K. Shalishali, Tzu-Liang (Bill) Tseng, David S. Ang Feb 2022

Opportunities In Green Supply Chain Management, Johnny C. Ho, Maurice K. Shalishali, Tzu-Liang (Bill) Tseng, David S. Ang

The Coastal Business Journal

The supply chain consists of those activities associated with manufacturing from raw material acquisition to final product delivery. Because of the recently changed environmental requirements that affect manufacturing operations and transportation systems, growing attention is given to the development of environment management strategies for supply chains. A green supply chain aims at confining the wastes within the industrial system so as to conserve energy and prevent the dissipation of harmful materials into the environment. In this paper, we compare and contrast the traditional and green supply chains. Moreover, we discuss several important opportunities in green supply chain management in depth, …

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A Revised Feedback Model For Task And Self-Regulated Learning, Thomas F. Hawk, Amit J. Shah Feb 2022

A Revised Feedback Model For Task And Self-Regulated Learning, Thomas F. Hawk, Amit J. Shah

The Coastal Business Journal

Feedback plays a central role in a wide range of learning models and theories. When students engage in active learning processes, such as written case analyses and projects, presentations, and discussions, instructors have the opportunity to provide them with constructive developmental feedback on their progress toward achieving course learning goals. Instructors also have the opportunity to give them feedback on the way they learn, or self-regulated learning. This article presents an integrated model of feedback for both course content and self-regulated learning, showing where difficulties occur in the progress toward achieving the learning goals through the feedback.

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Back To The Future?: Why "Old School" Item Pricing Laws May Hold Back The Uses Of Rfid In Retail Settings, David C. Wyld Feb 2022

Back To The Future?: Why "Old School" Item Pricing Laws May Hold Back The Uses Of Rfid In Retail Settings, David C. Wyld

The Coastal Business Journal

In an era of quickly advancing retail technology, 10 states and a number of major cities still mandate that individual price tags be placed on almost all items available for sale in grocery stores and other retail outlets. Research has shown that they are a major cost impediment for retail stores and a "hidden tax" facing consumers. At present, item pricing laws are also a factor in slowing adoption of RFID (radio frequency identification) technology in stores. The author provides an analysis of the present situation and recommendations for future action for retail and technology management.

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Missing The Match: A Comparison Of The Demographic Characteristics Of Employees Who Contribute More To Those Who Contribute Less Than The Employer 401k Match, Ray Whitmire, Robert Trimm, Eugene Bland Feb 2022

Missing The Match: A Comparison Of The Demographic Characteristics Of Employees Who Contribute More To Those Who Contribute Less Than The Employer 401k Match, Ray Whitmire, Robert Trimm, Eugene Bland

The Coastal Business Journal

Investing for retirement generally requires an analysis of and selection from a variety of investment options. This study compares the demographic characteristics of employees that chose to contribute more than the 3 percent employer match rate with those who contributed less than the match. To add power to the test, we eliminated the group that contributed the matched amount. This classification system should identify those employee characteristics that lead to substantial differences in the employee's propensity to invest in a defined contribution retirement plan. The data used in this study was from a civilian component of the Department of Defense …

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Local Real Estate Market Efficiency In Response To Major Market Announcements: Corpus Christi, Texas, Marilyn K. Spencer, José Guardiola, Hassan Elsalloukh Feb 2022

Local Real Estate Market Efficiency In Response To Major Market Announcements: Corpus Christi, Texas, Marilyn K. Spencer, José Guardiola, Hassan Elsalloukh

The Coastal Business Journal

This study analyzes intra-jurisdictional differences in changes in property values through time as a result of various Tax Incremental Financing (TIF) project announcements that directly affect one highly localized, Gulf of Mexico barrier island portion of the city of Corpus Christi, Texas. It measures the changes in property values in the TIF district and in two other well-defined areas of the city with similar properties. Results of a general linear model analysis indicate that prices per square foot for the TIF district, after controlling for the covariates and categorical variables, are higher relative to the other two zones shortly following …

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An Exploration Of Student Perceptions Of The Financial Aid Appeal Process From The Perspectives Of Quality Management And Financial Aid Issues, Susan M. L. Zee, Lillian Y. Fok, Sandra J. Hartman Feb 2022

An Exploration Of Student Perceptions Of The Financial Aid Appeal Process From The Perspectives Of Quality Management And Financial Aid Issues, Susan M. L. Zee, Lillian Y. Fok, Sandra J. Hartman

The Coastal Business Journal

In this study, we report findings from a sample of students at a traditionally African American public institution in the South on a key retention issue – appealing denial of financial aid. We present background which suggests that the financial aid area is in a period of uncertainty where "good" information may be difficult for students to find. Our findings suggest that the students in our sample were relatively successful in their appeals but that they did not appear to fully realize the influence of college services in helping them to attain the results.

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Economic Calculation And Managerial Decisions: A Misesian Examination Of The Successes And Failures Of Total Quality Management, William Anderson, Amit J. Shah, Thomas Hawk, Jaquelynne Mclellan Feb 2022

Economic Calculation And Managerial Decisions: A Misesian Examination Of The Successes And Failures Of Total Quality Management, William Anderson, Amit J. Shah, Thomas Hawk, Jaquelynne Mclellan

The Coastal Business Journal

While the Total Quality Management programs that were extremely popular a decade ago had many successes, there also were a large number of failures. This paper lays out some theoretical reasons for why these failures might have occurred. Our methodology is the application of the theories of the "Austrian" economists, including Ludwig von Mises, F.A. Hayek, and Murray N. Rothbard. We apply both the Austrian theory of the firm, as well as the economic calculation theories that Mises and Hayek developed, in order to explain why some TQM failures might have occurred.

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Agri-Tainment: Combining Agriculture And Entertainment Along The Grand Strand, Mark Mitchell, L. Taylor Damonte, Darla J. Domke-Damonte Feb 2022

Agri-Tainment: Combining Agriculture And Entertainment Along The Grand Strand, Mark Mitchell, L. Taylor Damonte, Darla J. Domke-Damonte

The Coastal Business Journal

This paper provides an overview of the benefits sought by consumers from Agri-tainment venues and the challenges of establishing such venues. The paper begins by defining Agri-tainment, and providing examples of established Agri-tainment venues across the United States and within the Grand Strand area of South Carolina. It then provides a series of Supporting Statements regarding likely benefits and Cautionary Statements associated with Agri-tainment, and concludes with potential resources for expanding the offering of Agri-tainment venues along the Grand Strand.

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Marketing Orientation In A Dynamic Business Environment: The Case Of Small Business, Juan Santandreu, Michael C. Shurden, Stephanie C. Smith Feb 2022

Marketing Orientation In A Dynamic Business Environment: The Case Of Small Business, Juan Santandreu, Michael C. Shurden, Stephanie C. Smith

The Coastal Business Journal

Small business constitutes one of the strongest factors in developing a healthy economic environment for any state or country. Frequently, individuals with a strong spirit of entrepre-neurship and dedication risk everything to follow a dream of succeeding where others have failed or of entering a market where others have succeeded. This paper examines whether, in the small business environment, managers share common, fundamental marketing strategies that allow them to survive in a dynamic, competitive environment. Additionally, it examines whether their managerial skills and knowledge, related to basic marketing principles, are used in ways that help differentiation within their business group.

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An Empirical Study Of The Relationship Between Consumer And Producer Price Index: A Unit Root Test And Test Of Cointegration, Alireza Dorestani, Lari H. Arjomand Feb 2022

An Empirical Study Of The Relationship Between Consumer And Producer Price Index: A Unit Root Test And Test Of Cointegration, Alireza Dorestani, Lari H. Arjomand

The Coastal Business Journal

Policy makers have been long concerned about finding early indicators of inflation, a continuous rise in aggregate price level measured by the consumer price index (CPI). One of these indicators, which has been a target of many studies and has been supported by the production chain view, is the producer price index (PPI). The production chain view suggests that higher PPI will be passed to consumers through higher prices of finished goods. The purpose of this paper is to investigate the relationship between these two indexes using a unit root test and test of cointegration which are becoming more popular …

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Do As I Say - Not As I Do: American Colleges Preach To Corporate America About Diversity, Michael L. Monahan, Amit J. Shah Feb 2022

Do As I Say - Not As I Do: American Colleges Preach To Corporate America About Diversity, Michael L. Monahan, Amit J. Shah

The Coastal Business Journal

Dramatic demographic changes are occurring in our society as our students and workforce becomes more diverse. The literature cites the benefits of having a diverse workforce for innovation, problem-solving, and competitive advantage. Institutions of higher education chastise business for not being inclusive in their senior management positions. However, a study of Masters I institutions revealed that their presidents are predominantly Caucasian (87%), married (79%), male (77%), first time presidents (71%), between 50-59 years of age (49%), with an earned doctorate (90%) and reached the presidency via Academic Affairs (47%). The presidents of Masters I institutions are not representative of the …

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A Case Study: Changing Human Resource Management Education To Fit The Field, Michael Bedell, Gary H. Kritz Feb 2022

A Case Study: Changing Human Resource Management Education To Fit The Field, Michael Bedell, Gary H. Kritz

The Coastal Business Journal

The field of Human Resource Management has embarked upon a process of significant change. To keep up with changes to the field, Barksdale (1998) argued that so too must HR education change. This article presents an effort that changed the HR educational model from a functional silos focused model to an integrated outcome-based model. The logic for the change, what changes were made, and comments about the outcomes are presented.

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An Assessment Of Undergraduate Work Ethic Regarding Employment And Education, C. Mitchell Adrian Feb 2022

An Assessment Of Undergraduate Work Ethic Regarding Employment And Education, C. Mitchell Adrian

The Coastal Business Journal

This manuscript conducts a study of student work ethic and provides a comparison between the employment work ethic and academic work ethic of undergraduates. Findings suggest that while overall work ethic for both academics and employment can be considered "high," the concept of doing more than is required in academics is not highly valued by students. Unexpectedly, it was found that males and females exhibit significantly different work ethics regarding academics. Females, more than males, have a level of work ethic toward academics that is very similar to their work ethic toward employment.

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Accounting Differences On Value Relevance In Asian Markets: Predictions And Business Implications, Yan Bao, Amit J. Shah Feb 2022

Accounting Differences On Value Relevance In Asian Markets: Predictions And Business Implications, Yan Bao, Amit J. Shah

The Coastal Business Journal

While East Asia has faced tremendous economic growth in recent years, research that systematically examines the value relevance of accounting information throughout the region is sparse. This study compares the accounting measurement rules in seven Asian countries and discusses the impact of accounting differences on value relevance of accounting information. The theoretical predictions have important implications for financial analysts, investors, stock exchanges, standard-setters, and regulators.

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Support Department Cost Allocations In The Georgia Healthcare Industry, Timothy Cairney, Kevin Bennett Feb 2022

Support Department Cost Allocations In The Georgia Healthcare Industry, Timothy Cairney, Kevin Bennett

The Coastal Business Journal

This study examines support department cost allocations in the Healthcare Industry. The topic is of current interest to both accountants and to healthcare administrators because of recent innovations in the design of management accounting systems. Using a survey of Georgian healthcare firms, the results indicate that sophisticated support cost methods are used less than may be expected given the complexity of the healthcare firms' operations. This result is documented despite the historical presence of support cost allocations through such industry practice as Medicare cost reports. Respondents indicate that the employment of cost allocation methods is determined internally by the financial …

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