Business Commons^™

Sustainability And Corporate Governance, Shyam Sunder

Shyam Sunder

No abstract provided.

A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García

Bruno L. Costantini García

Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.

An Examination Of Factors For The Strategic Use Of Information Systems In The Healthcare Industry, K. Kyu Kim, Jeffrey E. Michelman

Jeffrey E Michelman

The potential use of information systems technology (IST) as a competitive weapon has been of enormous interest to many academic scholars and practitioners. However, the importance of identifying factors that organizations must deal with in the process of achieving IST competitive advantages has received inadequate research attention. This article attempts to identify these important factors for the strategic use of IST by examining the multifaceted role of IST in the healthcare context. Three propositions are developed from (1) re-examining a variety of successful IST applications both within and outside healthcare organizations, (2) re-applying the integration concept from the literature, and …

An Institutional Theory Perspective On The Drg Framework, Case-Mix Accounting Systems And Health-Care Organizations, Mark A. Covaleski, Mark W. Dirsmith, Jeffrey E. Michelman

Jeffrey E Michelman

Case-mix accounting systems have been advanced as both reflecting the economic reality that underlies a hospital's various “product lines”, as defined by DRG prospective payment categories, and facilitating rational decision making regarding resource acquisition, deployment and use. This article uses the institutional perspective to extend this conceptualization of case-mix accounting systems. The institutional perspective proposes that many elements of organizational structure, like case-mix accounting systems, reflect as much a need to conform to societal expectations of acceptable practice as the technical imperative of fostering rationality. This article also extends institutional theory regarding the issues of power and decoupling by considering …

Voice Recognition Software, Bobby E. Waldrup, Jeffrey E. Michelman, Maxine L. Person

Jeffrey E Michelman

Voice recognition software (VRS) allows computer users to control applications with voice commands instead of the traditional keyboard and mouse. The technology is being heralded as the next generation of human-computer interface, promising to make computer applications more efficient and user-friendly. The authors introduce the three major off-the-shelf VRS packages, discuss possible uses for CPAs, and chronicle their difficulties in using the technology and adapting to its requirements and shortcomings. Those hoping for immediate increased efficiency in all aspects of usage will likely be disappointed; VRS delivered on certain promises but fell far short of the authors’ expectations in others. …

Cpas' Role In Fighting Fraud In Nonprofit Organization, Andrea Mcneal, Jeffrey E. Michelman

Jeffrey E Michelman

The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members, and individuals that volunteer are often untrained or unqualified to properly perform the oversight function. Moreover, most small nonprofits are cash based, which can compound any issues or weaknesses present in the control environment.

Improving Internal Control Over Financial Reporting: Coso’S Guidance Not Just For Public Companies Anymore, Jeffrey E. Michelman, Bobby E. Waldrup

Jeffrey E Michelman

When the Committee of Sponsoring Organizations (COSO) released itsInternal Control—Integrated Framework (ICFR) in 1992, the event went largely unnoticed. The importance of this framework changed dramatically with the passage of the Sarbanes-Oxley Act of 2002 (SOX). Because SOX required all covered entities to base their assessment of internal control on a recognized framework, COSO was readily embraced. Unfortunately, smaller public and nonpublic companies have found the 1992 framework complicated to apply and to understand.

Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Abdulsalam Mas'ud, Bukar Zanna Waziri

Abdulsalam Mas'ud Mr

No abstract provided.

Board Mix And Firm Performance, Qaiser Rafique Yasser

Qaiser Rafique Yasser

This study uses the five year data of listed companies in Pakistan to analyze the effect of duality and board organization on firm’s performance, which involves three variables, i.e., market-based Tobin Q, accounting-based ROA and Economic Value Added. The results indicated that independent variables have no effect on firm’s performance in terms of Tobin Q, ROA and EVA. When using Tobin Q, ROA and EVA as outcome variables, the results indicated that duality has no influence on firm’s performance; supervisory directors, outside independent directors and inside directors, which are variables of board structure, also have no significant effect on firm’s …

Threats Escalate: Corporate Information Technology Governance Under Fire, Lawrence J. Trautman

Lawrence J. Trautman Sr.

In a previous publication The Board’s Responsibility for Information Technology Governance, (with Kara Altenbaumer-Price) we examined: The IT Governance Institute’s Executive Summary and Framework for Control Objectives for Information and Related Technology 4.1 (COBIT®); reviewed the Weill and Ross Corporate and Key Asset Governance Framework; and observed “that in a survey of audit executives and board members, 58 percent believed that their corporate employees had little to no understanding of how to assess risk.” We further described the new SEC rules on risk management; Congressional action on cyber security; legal basis for director’s duties and responsibilities relative to IT governance; …

Corporate Performance, Ceo Power And Ceo Turnover: Evidence From Malaysian Public Listed Companies, Rokiah Ishak

rokiah ishak

This paper seeks to determine the impact of firm performance and CEO power on CEO turnover. Research in CEO turnover literature found that corporate performance is frequently used as an indicator to evaluate the effectiveness of CEO effort and findings from most of these studies indicate that the turnover rate of CEO is higher for poor performing firms when compared to well performing firms. Furthermore, social network theory and human capital theory suggest that CEOs gain their power from their educational background; skill and functional background; special expertise; experience; industry specialization; prestige; ownership; age; and length of tenure. This power …

Sub S Valuation: To Tax Effect, Or Not To Tax Effect, Is Not Really The Question, Glen M. Vogel

Glen M Vogel

There were approximately 4 million Subchapter S corporations in 2008, with around 7 million shareholders. Because these companies are not publicly traded, their valuation in estate tax matters, divorces, shareholder disputes and other cases can present difficult issues for courts. In particular, the impact on the valuation of these companies of their “pass-through” tax status has been controversial since 1999, with different courts adopting different solutions. This article explains the nature of the issue, and presents a financial model for understanding the differential impact of taxes on the values of S and C corporations. The paper analyzes key court decisions …

5x20 Matrix For Knowledge Management Lifecycle Based On The Five C’S Model And A Critical Review, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Short Story In Jordan Its Origin And Development, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Sustainable Corporation: Lessons From Avatar, Norm Borin

Norm A. Borin

This article uses the fictitious company RDA from the movie Avatar as a textbook case of corporate non-sustainability. We provide a list of mistakes RDA made and provide parallel corporate examples in our own society in the areas of stakeholder analysis, corporate governance and systems thinking using the triple bottom line. For each area we present a framework that companies could use to operate in a more sustainable manner.

Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra S. Chahyadi, Menghistu Sallehu

Candra S. Chahyadi

This study measures the impact afthe U.S. Supreme Court's 2008 ruling Stoneridge Investment Partners vs. Scientific-Atlanta on the cumulative abnormal returns and changes in bid-ask spread of firms in litigation-prone industries (computer, electronic, pharmaceuticallbiotech, and retail industries). Although we find, in general, positive CARs around the event, we posit and find that the conditional probability that a firm will commit an accounting misstatement affects both CAR and bid-ask spread The results show that firms with a higher probability of committing financial misstatements experience lower returns around the court's ruling. That is, the ruling increases information asymmetry and uncertainty, and thus …

Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell

Claudia J. Dold

Interest in integrative health care is a growing area of health practice, combining conventional medical treatments with safe and effective complementary and alternative medicine. These modalities relate to both improving physical and psychological well-being, and enhancing conventional talk therapy. In an interdisciplinary collaboration, teaching and library faculty have created a series of sixteen on-line video interviews that introduce practitioner-relevant experiences to students as supplemental course material. These videos are available through the department web-pages to students in other related disciplines as well, including Social Work, Counselor Education, Psychology, and the Colleges of Public Health, Nursing, and Medicine. The video series …

Creating Quality Precision Instrument: Vfma_35 For The Conduct Of Value For Money Audit Using The Rasch Model, Razimah Abdullah, Mohd Saidfudin Masodi

Razimah Abdullah

Just like an examination paper, the reliability of a survey questionnaire as a measuring instrument is crucial if we want a good and valid instrument. The length of test and rating scale or distractor operational definition are among the determinants that will affect the validity of the instrument. However, how do we assure that we are measuring what is to be measured? This paper investigates the construct validity of an instrument named, VFMA_35 by applying the Rasch analysis. The precision of the instrument is established from the item measurement standard error (SE). Analysis using Rasch creates a functional precise instrument …

Executive Mba Libguide, Mary Wilson

Mary Wilson

Welcome!

This guide is created for Executive MBA students, faculty, and staff and is useful for various learning activities such as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on various business topics. If you have any questions please feel free to contact the Horace W. Sturgis Library. We will be happy to help you with planning your research and identifying the most relevant sources of information.

Accounting Research Guide, Mary Wilson

Mary Wilson

This guide provides access to useful resources for accounting students. It provides information on such topics as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on accounting topics.

Identifying Ethical Hypernorms For Accounting Educators, Steven Mintz

Steven Mintz

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession.

Doctor Of Business Administration (Dba) Libguide, Mary Wilson

Mary Wilson

This guide is created for KSU's DBA students and is useful for research and information. I hope it will be useful for providing help in locating scholarly research. The library has excellent electronic resources, as well as traditional print materials available in the library.

A Simple And Fun Approach To An Effective Class Communication, Chuo-Hsuan Lee, Mohamed Gaber

Dr. Chuo-Hsuan (Jason) Lee

No abstract provided.

Business And Non-Profit Organizations Facing Increased Competition And Growing Customers' Demands (Vol. 11), Anna Ujwary-Gil

Anna Ujwary-Gil

The monograph focuses attention on the description and analysis of new phenomena and processes for commercial and non-commercial organizations. Valid conditions are pointed out for the functioning of both commercial and non-commercial organizations and an attempt is made to explain their impact on these organizations. The analysis also examines the strategies used by organizations in the face of fierce competition and increasing consumer demands in their effort to gain and maintain a competitive edge. This case study below is segmented into four areas of interest: • commercial and non-commercial organizations as an object of research, • commercial and non-commercial organizations …

Corporate Disclosure: A Symposium, Shyam Sunder

Shyam Sunder

No abstract provided.