Business Commons^™

Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu

CBN Occasional Papers

Since the transition to civilian rule in May 29, 1999, the country has witnessed conflicts between the legislature and the executive over budget matters. These conflicts are not only restricted to the federal level but also a common phenomenon at the state government level. This paper discussed the poor relationship over the budget matters and made suggestions on how to improve the process. The paper surveyed the literature on the legal framework of the budgetary process in several countries. Thereafter, the paper examined the legal framework for the budgetary process in Nigeria as well as the issues involved. The paper …

New Football Coach Anxious To Contribute, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Ada News - 12/15/2003, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

2003-12-12, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Remarks: Agenda And Remarks By Michael Cascone, Jr. At 2003 Bcbsf Retirees’ Dinner, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

No abstract provided.

Grant Will Restore Treasured Boone Home, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

New Wine In Old Bottles: A Case Study Of Innovation Territories In 'New World' Wine Production, D. K. Aylward, T. Turpin

Faculty of Commerce - Papers (Archive)

This article applies the concept of ‘innovation territories’ to explain the recent export success of the Australian Wine Industry. Recent data collected from four ‘New World’ wine producing countries are contrasted in order to investigate ‘innovation territories’ that in the Australian context transcend geographic and policy boundaries. The international comparison shows that these territories can be mapped and their interaction compared. A major finding from the study is that one of the major contributors to Australia’s success in gaining comparative advantage in this industry is the way local and national investments in R&D have transcended geographic and policy boundaries. Coordination …

Changing Patterns X: Mortgage Lending To Traditionally Underserved Borrowers And Neighborhoods In Greater Boston, 1990-2002, Jim Campen

Gastón Institute Publications

The present study is the latest in a series of annual updates of the original report, Changing Patterns: Mortgage Lending in Boston, 1990-1993. Beginning in 1998, the reports’ geographic scope was expanded to include an examination of mortgage lending patterns in 27 cities and towns surrounding the city of Boston. In this year’s report, the geographic coverage has been further expanded t o include a total of 108 communities.

This introduction is followed by ten pages of text that identify some of the most significant findings that emerge from the extensive set of tables and charts that constitute the …

Economic Contributions Of The Finance And Insurance Sector In Florida's High Tech Corridor : An Analysis Performed By Center For Economic Development Research, College Of Business Administration, University Of South Florida, University Of South Florida. Center For Economic Development Research

College of Business Publications

Commissioned by Innovative Insight, this report estimates the economic contributions of the finance and insurance sector to the economy in the 21 counties that make up the service areas of the University of South Florida and the University of Central Florida.

I Love Smu: Heart, Life, Passion, Soul [Advertisment], Singapore Management University

SMU Press Releases

Celebrating the unconventional, the intriguing, the undaunted. Experience the SMU spirit. Heart: Jenny Foo; Life: Tan Chee Wee; Life: Joven Lai; Soul: Jeremy Nguee; Passion: Richard Ho, Johny Tay.

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Why Not Rms In In Insurance Agencies?, Zachary S. Finn

Scholarship and Professional Work - Business

Comments on the significant role played by risk managers in the insurance industry as well as in companies which have limited or no knowledge as to what risk management is.

December 2003, Inland Empire Business Journal

Inland Empire Business Journal

Fieldstone Communities

The Scandal in Mutual Funds

Vicenti, Lloyd & Stutzman

CWCI Study

Two young Entrepreneurs

Gifts to Employees

The Mikhail Darafeev Tradition t

Cal State San Bernardino Anthropology Museum

Management/Consulting ............................ 7

Law .............................................................. 9

Opinion/Commentar)· .............................. } 0

Close-Up .................................................... l2

Computers/Technology ............................ 13

Corporate Profile ...................................... IS

Corner on the Market ........................ 16-17

Managing .................................................. 18

Getting Organized .................................... 19

Education .................................................. 22

In the Interest of Women .......................... 24

Investments & Finance ........................ 25-29

Health .................................................. 30-31

Health Care Services Supplement ...... 32-35

Desert Business Journal .......................... 36

Restaurant Review ................................... .40

Cigar Lovers Weekend ............................. …

Pb1770-A Guide For Considering And Developing A Farmers Market In Tennessee, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

Soybean farmers face a variety of marketing alternatives each year. Selling to a grain buyer at harvest is one way to sell soybeans. Another alternative is to store soybeans (either commercially or on-farm) and sell them later. Farmers may also set a price for their soybeans before harvest by signing a cash-forward contract with a grain buyer. The contract specifi es the quantity, price, grade, quality and date of delivery. Because prices have been historically lowest during harvest, storing and cash-forward contracting are ways to price soybeans before or after the harvest season, in hopes of achieving higher prices.

Inside Unlv, Gian Galassi, Katrina Hudak, Carol C. Harter, Eric Sandgren, Tom Hagge

Inside UNLV

No abstract provided.

Supply Chain Benchmarking And Performance Measurement: Towards The Learning Supply Chain, Edward Sweeney

Practitioner Journals

No abstract provided.

The Benchmarking Process, Edward Sweeney

Practitioner Journals

No abstract provided.

Procurement Fraud & Data Analytics, Sridhar Ramamoorti, Scott Curtis

Accounting Faculty Publications

The purpose of this article is to bolster the government auditor's ability to detect procurement fraud through the use of information technology (IT) tools in performing more sophisticated data analytics and effective audit testing. The article primarily focuses on fraud detection. The government auditor should customize the application of general fraud detection principles to specific facts and circumstances and use sound professional judgment. Procurement fraud detection tests may help identify fraudulent activity and also inefficiencies, waste and abuse.

Maine Food Trader, New England Environmental Finance Center, University Of Southern Maine

Local Food Systems

A free website for buying, selling, trading and donating local food. Keep food from going to waste and help make food production a good way to make a living in Maine.

Corporate Governance, The Environment And The Internet, Jane Andrew

Faculty of Commerce - Papers (Archive)

Corporate use of the internet for a variety of business purposes is now commonplace. Owning and occupying internet space is almost essential for publicly traded companies, either as a place to do business or as a place to exchange information about business. It has also been documented that the internet provides a global meeting ground for those interested in social and environmental change. The two ideas are now combining, leading to a situation in which corporations are using their web pages to provide environmental information about their activities as part of their corporate governance strategy. This paper performs an initial …

Optimal Transaction Filters Under Transitory Trading Opportunities: Theory And Empirical Illustration, Ronald J. Balvers, Yangru Wu

CRIF Seminar series

If transitory profitable trading opportunities exist, filter rules are used in practice to mitigate transaction costs. The filter size is difficult to determine a priori. Our paper uses a dynamic programming framework to design a filter that is optimal in the sense of maximizing expected returns after transaction costs. The optimal filter size depends crucially on the degree of persistence of the profitable trading opportunities, on transaction cost, and on the standard deviation of shocks. We apply our theoretical results to foreign exchange trading by parameterizing the moving average strategy often employed in foreign exchange markets. The parameterization implies the …

2003 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases for December of 2003.

Data-Driven Market Segmentation - A Structure-Based Conceptual Framework For Management Decision Support, Sara Dolnicar, Friedrich Leisch

Faculty of Commerce - Papers (Archive)

Market segmentation increasingly uses homogeneous groups of consumers determined on the basis of empirical market data as target segments (a posteriori-, data-driven-, post hoc segmentation) rather than splitting individuals according to single, typically socio-demographic or geographic, criteria (a priori-, commen sense segmentation). A vast amount of contributions has been made to improve methodology of identifying or constructing data-based market segments. However, real world data sets often do not contain clearly separated density clusters. Therefore all techniques used in data-based market segmentation can render multiple solutions of similar quality. So far no attempt has been made to construct a framework enabling …

Impact Of Firm Performance Expectations On Ceo Turnover And Replacement Decisions, Kathleen A. Farrell, David A. Whidbee

Department of Finance: Faculty Publications

Our analysis suggests that boards focus on deviation from expected performance, rather than performance alone, in making the CEO turnover decision, especially when there is agreement (less dispersion) among analysts about the firm’s earnings forecast or there are a large number of analysts following the firm. In addition, our results suggest that boards are more likely to appoint a CEO that will change firm policies and strategies (i.e., an outsider) when forecasted 5-year EPS growth is low and there is greater uncertainty (more dispersion) among analysts about the firm’s long-term forecasts.

Viewing The Learning Process: Assessment Via Usability Testing, Vicki M. Eller, Steve Eugene Watkins, Richard H. Hall

Business and Information Technology Faculty Research & Creative Works

Learning through Computer-Based Activities Provides a Multi-Modal Approach in Which the User Can Select the Educational Media and Process. Effective Development of These Activities Requires an Understanding of User Interactivity. Traditional Assessment, Such as Test Scores and Subjective Surveys, Looks at End Results and Attitudes. This Method Does Not Monitor the Learning Process. in Particular Developer Needs to Accommodate Diverse Usage Preferences and Choices. Hence, Assessment Should Involve Usability Measures that Are Quantitative and Qualitative. Usability Testing Records Usage Patterns and User Reactions. a Usability Laboratory Was Created at the University of Missouri-Rolla. It is Supplements the Traditional Assessment for …

Summary Of Selected Post-Enactment Living Wage Studies : Prepared For Hillsborough County Department Of Health And Social Services By The Center For Economic Development Research, College Of Business Administration, University Of South Florida, University Of South Florida. Center For Economic Development Research, Hillsborough County. Department Of Health And Social Services

College of Business Publications

No abstract provided.

Book Reviews: The Institutionalist Approach To Public Utility Regulation, Edited By Edythe S. Miller And Warren J. Samuels, F. Gregory Hayden, Martin Stack

College of Business: Faculty Publications

The Institutionalist Approach to Public Utility Regulation explains and assesses the intellectual and institutional infrastructure that has come to be recognized as Harry Trebing’s contribution to regulatory economics, policy, and history. This infrastructure not only incorporates principles, history of ideas, and applicable theories but also includes an entourage of scholars who have been associated with Trebing in research and policy endeavors. In addition to providing scholarly work and policy involvement, Trebing, in partnership with his wife, Joyce, has provided organizational leadership. They have organized conferences, lectures, seminars, and research institutes and have facilitated policy interfacing with public utility commissioners and …

Managers’ Incentives To Manipulate Earnings In Management Buyout Contests: An Examination Of How Corporate Governance And Market Mechanisms Mitigate Earnings Management, Joy Begley, Tim V. Eaton, Sarah Peck

Finance Faculty Research and Publications

In an MBO contest, managers offer to buy the firm from public shareholders at a premium to the current market price and thus have incentives to buy the firm “cheap.” Prior studies have found evidence that managers, on average, manipulate earnings downward prior to an MBO offer in an attempt to convince shareholders that their offer is fair. We extend this finding by attempting to explain the substantial cross sectional variation in the degree of manipulation across firms reported in these earlier studies. We find that boards with more independent directors and higher levels of incentive based compensation for the …

Assessing The Relative Informativeness And Permanence Of Pro Forma Earnings And Gaap Operating Earnings, Nilabhra Bhattacharya, Erv Black, Ted Christensen, Chad Larson

Research Collection School Of Accountancy

This study investigates whether market participants perceive pro forma earnings to be more informative and more persistent than GAAP operating income by analyzing a sample of 1,149 actual pro forma press releases. We find that pro forma announcers report frequent GAAP losses and are mostly concentrated in the service and high-tech industries. Our analyses of short-window abnormal returns and revisions in analysts’ one-quarter-ahead earnings forecasts indicate that pro forma earnings are more informative and more permanent than GAAP operating earnings. Our evidence suggests that market participants believe pro forma earnings are more representative of “core earnings” than GAAP operating income.

Nurse Rostering Problems: A Bibliographic Survey, Brenda Cheang, Haibing Li, Andrew Lim, Brian Rodrigues

Research Collection Lee Kong Chian School Of Business

Hospitals need to repeatedly produce duty rosters for its nursing staff. The good scheduling of nurses has impact on the quality of health care, the recruitment of nurses, the development of budgets and other nursing functions. The nurse rostering problem (NRP) has been the subject of much study. This paper presents a brief overview, in the form of a bibliographic survey, of the many models and methodologies available to solve the NRP.

The Structure Of Affect: Reconsidering The Relationship Between Negative And Positive Affectivity, Russell Cropanzano, Howard M. Weiss, Jeff M. S. Hale, Jochen Reb

Research Collection Lee Kong Chian School Of Business

During the past decade organizational scientists have devoted considerable research attention to the topic of workplace affect. Despite important advances, continued progress depends on a better understanding of the structure of affective experience. The goal of this paper is to review progress to date. In particular, we review evidence pertaining to four constructs that have been widely used to organize research on affect: positive affectivity, negative affectivity, hedonic tone, and affect intensity. We review various structural models pertaining to these four constructs, devoting special attention to integrative frameworks and future research needs. Corresponding au