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Full-Text Articles in Business
Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa, John R. Ledgerwood, Stephen N. Morgan
Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa, John R. Ledgerwood, Stephen N. Morgan
Publications
This paper looks at the accounting challenges faced by a small-scale non-profit organization operating in sub-Saharan Africa. We will look at the case of Enright Flight Ministries, Inc., a 501(c)3 non-profit organization based in Florida that carries out evangelical and humanitarian aid projects in Zambia. Building upon field interviews with administrative staff and project managers, we analyze the various problems facing the organization in maintaining adequate accounting records. After looking at both external and internal problems, we investigate the solutions employed by Enright Flight Ministries to maintain the integrity of accounting systems to derive best practices for the small-scale international …
Small-Scale Aid Donors, Agribusiness, And The Zambian Export Sector, John R. Ledgerwood, Stephen N. Morgan
Small-Scale Aid Donors, Agribusiness, And The Zambian Export Sector, John R. Ledgerwood, Stephen N. Morgan
Publications
Production of high value agriculture and natural products has become a key instrument in economic development programs to accomplish the dual objectives of raising rural incomes and conserving valuable environmental resources. Rapid growth in global demand for organic and natural products has provided a strong economic incentive for small scale aid agencies to expand into this niche market. Through this analysis we investigate the economic impact that aid funded agricultural production has had on rural residents of Zambia and how this development strategy allows small scale aid donors to capitalize on the business and export opportunities in the Central African …
Inbound International Tourism To The United States: A Panel Data Analysis, E. M. Ekanayake, Mihalis Halkides, John R. Ledgerwood
Inbound International Tourism To The United States: A Panel Data Analysis, E. M. Ekanayake, Mihalis Halkides, John R. Ledgerwood
Publications
The objective of this paper is to analyze the demand for tourist arrivals to the United States, using the panel cointegration technique. The study attempts to identify and measure the impact of the main determinants of inbound international tourism flows to the United States. The study uses annual data from 1986 to 2011 for tourist arrivals from 50 major countries of tourist origin. The specified model includes several country-specific determinants. The panel unit root tests indicate all the variables are integrated of order one. The panel cointegration tests show that all seven test statistics reject the null hypothesis of no …
Nonstatistical Factors Influencing Predictions Of Financial Distress And Managerial Implications In The All-Cargo Airline Industry, Robert O. Walton
Nonstatistical Factors Influencing Predictions Of Financial Distress And Managerial Implications In The All-Cargo Airline Industry, Robert O. Walton
Publications
All-cargo airlines carry over 50% of global airfreight, yet they are prone to bankruptcy. Many financial models are designed to predict a firms' financial health, but they do not assess many nonstatistical factors that influence the prediction capability of these models. In this study, qualitative grounded theory design was used to identify nonstatistical factors and explore how they influence bankruptcy prediction models in the all-cargo airline industry. In the first phase of the study, financial data from 2005 to 2009 for 17 all-cargo U.S. airlines were used to determine the bankruptcy prediction ability of the Kroeze financial bankruptcy model. A …