Business Commons^™

The Impact Of Culture On Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?, Tony Kang, Lian Fen Lee, Jeffrey Ng, Joanne Tay

Research Collection School Of Accountancy

We explore the extent to which cultural conservatism explains accounting conservatism. Our primary measure for accounting conservatism is the magnitude of non-operating accruals, which are highly discretionary in nature. Culture permeates values and attitudes, and thus governs many aspects of human behavior. Hence it is likely to affect managers’ accounting choice behaviors. However, there is surprisingly little evidence on the association between the two types of conservatism in the literature. Using a sample of 800 firms originating from 21 countries during the nine-year period from 1993 to 2001, we find strong evidence that the managers in more conservative cultural environments …

Gap Analysis Of The Current Financial Services Network In Calhoun County, George A. Erickcek, Bridget Timmeney, Brad R. Watts

Reports

No abstract provided.

Inside Unlv, Holly Ivy De Vore, Carol C. Harter, Stuart Mann

Inside UNLV

No abstract provided.

Montana Nonresident Visitation Trends: 1993-2003, Jim Wilton

Institute for Tourism and Recreation Research Publications

This report displays the total number of individual nonresidents visiting Montana from 1993-2003. It also shows the total number of groups visiting Montana during the same time period.

Montana Nonresident Seasonal Travel Comparisons: 2003, Jim Wilton

Institute for Tourism and Recreation Research Publications

This report shows the 2003 seasonal visitation and length of stay data for nonresident travelers to Montana. It also displays average daily spending for various expenditure categories, as well as total expenditures for those categories.

Montana Nonresident Traveler Expenditure Profiles: 2003, Jim Wilton

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during 2003.

Reducing Poverty Or Redistributing Income?, Ishrat Husain Dr

Faculty Research - Newspaper and Magazine Articles

If there were violent fluctuation and swings in exchange rate, interest rate, tax rate and tariff rate then it becomes extremely difficult for a businessman to cost his products in a realistic manner and earn a decent rate of profit.

Embedded Co-Operation In The Context Of Singapore's Investment Enclaves In Indonesia And Vietnam: A Strategy Reconsidered, Caroline Yeoh, Siang Yeung Wong

Research Collection Lee Kong Chian School Of Business

Regional industrial development projects - development packages assembled, administered and promoted by consortia of sovereign national governments - are new players in the global competition for foreign investments. Singapore's flagship projects in China have received much attention. Our paper reports on Singapore's lesser-known projects in Indonesia and Vietnam. The strategic intent of these transborder industrialization initiatives is to set in place a configuration for the city-state to restructure its domestic industries, and yet retain important linkages with production centers in low-cost environments. The effectiveness of this stratagem is evaluated from the perspectives of the tenant firms, as well as from …

Singapore's Foray Into Bangalore, India: An Empirical Review, Amrit Vaidyanath, Caroline Yeoh, Siang Yeung Wong

Research Collection Lee Kong Chian School Of Business

Singapore’s regionalization stratagem led to the establishment of industrial parks in China, India and several South-East Asian countries. The strategic intent behind these overseas projects was two-fold: exporting Singapore’s competencies such as management know-how, technological capabilities and corrupt-free administration to regions where such positive factors were lacking and secondly, exploiting comparative advantages that each region had to offer. This paper investigates Singapore’s foray into India, through the technology park in Bangalore. It evaluates the location specific benefits of the site, primarily in terms of abundant and low-cost labor resources. Accompanied by empirical findings, this study finds that, while location-specific merits …

Singapore's Regionalization Blueprint: The Empirics Of The Case For Selective Intervention, Caroline Yeoh, Siang Yeung Wong

Research Collection Lee Kong Chian School Of Business

No abstract provided.

Exporting Expertise: A Note On Singapore's Gambit In Bangalore, India, Caroline Yeoh, Amrit Vaidyanath, Siang Yeung Wong

Research Collection Lee Kong Chian School Of Business

Infrastructure can be unreliable and administration subject to corruption in Asia’s rapidly emerging economies. This context presented Singapore with unique opportunities to export its ‘positive reputation’ to locations where these attributes are less certain, through the provision of superior infrastructure, the ability to negotiate investment concessions and, where existing, through the links to influential business groups in the investment location. This strategic initiative is premised on the perception that Singapore’s good relations with multinationals, as well as “connections” with Asian business networks, will give the industrial-township projects a marketing advantage. To complement the extensive literature on Singapore’s flagship projects in …

How The U.S. Military's Equal Opportunity Training Program Impacts Operational Readiness And Effectiveness: An Exploratory Study, James R. Camic

Psychology Theses & Dissertations

The Department of Defense is dedicated to creating an environment that recognizes individuals' diverse backgrounds. The Defense Equal Opportunity Management Institute (DEOMI) was developed to train Equal Opportunity Advisors (EOAs), implement training programs at the unit level, and evaluate the Equal Opportunity Climate of the military. Many of the programs developed at DEOMI were developed with the belief that diversity appreciation and prejudice avoidance (DAPA) lead to combat readiness and operational effectiveness (CROE).

A qualitative, grounded theory approach was employed to help understand how DAP A is related to CROE. Interviews were conducted with retired EOAs in which they related …

Business Crime: The Perception And Experience Of Victimization And Corresponding Use Of Crime Prevention Measures, John A. Casten

Sociology & Criminal Justice Theses & Dissertations

This study uses the concepts of routine activities theory and social disorganization theory to examine some of the factors that influence a business owner's use of crime prevention measures. I predicted that neighborhood conditions as well as personal experience with crime would influence a business owner's decision to use crime prevention measures. In addition, I controlled for sex, race, age, education level, and police presence.

The results of the study were fairly consistent with the hypothesis except for two of the variables. In this particular study, age was not a significant factor in predicting the use of crime prevention measures, …

A Cross Comparison Between California And Its Domestic And International Competitors With Respect To Key Labor Issues, Sean P. Hurley

Agribusiness

California had a market value of agricultural products sold of $25.7 billion in the year 2002 ranking it as the top agricultural producing state in the country. Approximately 74% of this market value was attributed to crop sales. California producers spent nearly $20.5 billion on total farm expenses. The largest single expense for agricultural producers in the state was labor at $4.3 billion. Another $1.6 billion was spent on contract labor. Hired and contract labor expenses accounted for nearly 29% of total farm expense. Approximately 34,000 California farms hired over 535,000 laborers. Of these farms, 25% reported hiring migrant labor …

South Shore Vessel Pumpout Evaluation & Outreach Plan, Final Report, Dan Hellin, Chantal Lefebvre, Michelle Portman, Samantha Woods

Urban Harbors Institute Publications

During the course of this study, 413 boaters, seven pumpout facility operators and a number of state and municipal officials either were interviewed or completed questionnaires focused on the boat sewage pumpout facilities along the South Shore of Massachusetts.

The aims of the boater survey were to:

• collect data on how boaters disposed of their sewage waste;
• learn how well informed boaters were regarding the location of sewage pumpouts;
• determine if boaters were able to find operational pumpout facilities when they needed them;
• learn what common problems had been experienced when using pumpouts;
• determine if there were adequate facilities to …

Father's Day, Richard C. Crepeau

On Sport and Society

(This piece was first written for Father's Day of 1992 a few weeks after the death of my Father. As has been my custom I am sending it out again on this Father's Day)

Paid Vacations, Richard C. Crepeau

On Sport and Society

What is the difference between getting a paid vacation and being suspended from your job with pay?

Building Kentucky Collections With Worldcat, Carol Watwood

DLPS Faculty Publications

As the world’s largest bibliographic database, OCLC’s WorldCat is well known for its uses in cataloging and interlibrary loans. Less well known is its usefulness and versatility in making day-to-day decisions about collection development. The FirstSearch interface, available throughout Kentucky, is a user-friendly and useful interface for identifying relevant materials for a library’s collection. The prepublication records are helpful as an “early warning” for new publications. Other uses include the identification of state- and subject-specific materials. Also, the links and holdings records can help evaluate appropriateness for particular types of libraries and identify materials of interest. Furthermore, the inclusion of …

The Lightning's Stanley Cup, Richard C. Crepeau

On Sport and Society

The Tampa Bay Lightning won the Stanley Cup. The Canadian Holy Grail of Sport now resides in Florida where on the day of the final game it was over 90 degrees, with high humidity, a veritable tropical paradise. The Lightning are coached by an American, have three American players, three Czechs, two Russians, and one player each from Sweden, Slovakia, and the Ukraine on the roster along with fifteen Canadians. They defeated the first Canadian based team to appear in the Cup Final in a decade. Eat your heart out Don Cherry!

The Belmont Stakes, Richard C. Crepeau

On Sport and Society

A few decades ago when a powerful team played a very weak team in any sport and the result was lopsided there was a phrase to describe the event: "They beat the Little Sisters of the Poor." On Saturday the Little Sisters of the Poor got beat again but it was the powerful team, or in this case horse, that lost. "Smarty Jones" was supported by an entire nation, including the Philadelphia convent of The Little Sisters of the Poor where the sister of Smarty's jockey had parlayed the power of prayer and the two-dollar bets of the God Squad.

Ronald Reagan, 1911-2004, Richard C. Crepeau

On Sport and Society

Over the last twenty-four hours much has been made of the connections between former President Ronald Reagan and Sport. As is typical of many American politicians Reagan associated himself with the symbols of victory and those who achieved it. Unlike some, President Reagan's associations with sport were real and in many key ways a determinant of his personal political style.

An Evaluation Of The Us High Production Volume (Hpv) Chemical-Testing Programme: A Study In (Ir)Relevance, Redundancy And Retro Thinking, Andrew Nicholson, Jessica Sandler, Troy Seidle

Experimentation Collection

Under the US Environmental Protection Agency (EPA) High Production Volume (HPV) Challenge Programme, chemical companies have volunteered to conduct screening-level toxicity tests on approximately 2800 widely-used industrial chemicals. Participating companies are committed to providing available toxicity information to the EPA and presenting testing proposals for review by the EPA and posting on the EPA Web site as public information. People for the Ethical Treatment of Animals (PETA) and a coalition of animal protection organisations have reviewed all the test plans submitted by the participating chemical companies for compliance with the original HPV framework, as well as with animal welfare guidelines …

Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril

Bullion

The first set of problems in realizing the benefits of a national budget in Nigeria, the 2003 Federal Government Budget in particular, is the delay in formulation and presentation to the National Assembly. This paper examines various definitions of the national budget as understood by some of the important stakeholder. It discusses budget implementation and management, budget 2003 and the people, strengthening programming as a basis of budgeting for development, and co-ordination of economic management in 2003. Finally, the study concludes that NEEDS is a welcome idea but its goals will prove difficult to achieve because of the flaw in …

Implications Of The Monetisation Of Civil Service Fringe Benefits On The 2004 Federal Government Budget, Ahmed Y. Mahmud

Bullion

Monetization is the conversion of benefits previously made available in kind to public officers into cash payment. This paper examines the monetization policy introduced in the 2004 Budget, the impact of monetization on the budget and the effect of monetization on beneficiaries. Finally, It must be realized however, that the cost of so me of the benefits that will no longer be provided by the government will have to be made good by the erstwhile beneficiaries. Also, the amounts being paid out for the monetized items are set at less than their market value. While such a measure would exert …

Vision 2004 El Paso Citizen Survey For City Of El Paso, Dennis L. Soden, America Tirado

IPED Technical Reports

No abstract provided.

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O

Bullion

The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …

Monetary And Other Financial Sector Policy Measures In 2004., Nnanna O. J

Bullion

The objective of this paper is to review the monetary and other financial sector policy measures in 2004, with a view to identifying how they assist in achieving the macroeconomic objectives of the government in fiscal 2004. This paper evaluates the financial sector and the macroeconomic developments during fiscal 2003. It examines the monetary and other financial sector policies in 2004. A good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline are critical factors for the effectiveness of monetary policy. The …

Keynote Address At The Policy Seminar On The 2004 Federal Government Budget., Sanusi J. O Dr.

Bullion

This is a Keynote address delivered at the Policy Seminar on the 2004 Federal Government Budget, jointly organized by the Central Bank of Nigeria (CBN), the National Centre for Economic Management and Administration (NCEMA) and the Nigerian Economic Society (NES). The seminar is the ninth in the series of the inter-agency collaborative effort, aimed at providing a forum for major stake-holders in the economy to critically analyse and evaluate the adequacy, or otherwise of the current fiscal and monetary policy measures, in achieving the central objectives of the Federal Government.

External Sector Policies In The 2004 Budget, Obadan I. Mike

Bullion

External sector problems have continued to pose serious challenges to economic management in Nigeria. There is the challenge of conducting trade policy within the framework of the World Trade Organisation's [WTO] rules and regulations without compromising the country's short and Iong-term interests. This paper discusses the policy thrusts with respect to three issues in 2004, viz: Trade policy, Exchange rate policy, and External debt management. In the last few years, the government appears to have recognized the need to conduct trade policy, specifically, trade liberalization in a sensible and orderly manner. Hence, the growing effective protection being accorded local industries. …

Community Acceptance Of Affordable Housing, C. Theodore Koebel, Robert E. Lang, Karen A. Danielsen

Public Policy and Leadership Faculty Research

Despite historically low interest rates, organizations across the nation have become increasingly concerned about the impacts of regulatory constraints and anti-growth sentiments on the availability and cost of housing. This concern is by no means limited to a few “high cost” areas like Boston and San Francisco. It can also be found in Iowa City, where new single-family houses were recently selling from $150,000 to $375,000 (prices readily considered affordable in many larger metropolitan areas) and even in rural areas where spill-over growth and “drive to qualify” solve the commuter’s affordability problem while creating unforeseen affordability problems for the rural …