Business Commons^™

Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes

Amy Holmes

The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals.

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer

Robert Geer

Defining Your Own Sustainable Future, Jacob Johnsen

Jacob Johnsen, MSc

How do you create – and maintain – an attractive service portfolio, and how to compete in a shifting environment? In our changing world, survival is not a question of size, speed or coverage. You must be adaptive. Posts can find out where to adapt, by examining the changes in customer behaviour, changing demands and technological achievements. Volumes are shifting from letters to packets, and so far, courier companies have taken market share from posts. Jacob Johnsen looks at the current changes and gives some guidelines on how to set up pointers for an ever-changing direction.

Leadership And Crisis Management In Modern Organizations, Chris D. Bellamy

Dr. Chris D. Bellamy

Leadership in modern organizations is complex. This research identifies how leaders in modern organizations can effectively deliver results through crisis management, while maintaining organizational culture. The author addresses leadership through organizational culture, the actions leaders must take, corporate policies and practices. In addition, this research directly contributes to leading organizations through crisis management and maintaining organizational culture today.

Barriers To International Business, Chris D. Bellamy

Dr. Chris D. Bellamy

There are many barriers that companies face when attempting to expand operations on a global scale. This paper identifies four barriers businesses must overcome, and the strategies they can deploy to overcome these barriers. The author justifies support for these strategies with current research for each barrier. The paper also identifies and applies current research which document the strategic impact for the four barriers.

Under The Rust Belt Revealing Innovation In Northeast Ohio, Thomas Bacher

Thomas Bacher

Many areas of the Midwest faced economic challenges after large manufacturing industries, that once operated with three shifts, cut back or went out of business completely. Northeast Ohio was not immune to this downturn and experienced major declines in its population base and tax revenue streams. How could the area recover? This work looks at the post-manufacturing business climate in Northeast Ohio whose major cities, Cleveland, Akron, and Youngstown, were faced with re-inventing themselves and their industrial bases. Using an interview format, the book details how entrepreneurs saw opportunities to develop services and products in the area. Their stories illuminate …

Teaching Llcs Through A Problem-Based Approach, Michelle M. Harner, Robert J. Rhee

Robert Rhee

Case studies and case simulations can be used to teach LLCs with an eye toward training business lawyers. These tools can be used in the traditional four-credit Business Associations (BA) course to supplement traditional teaching materials with mini-case studies that accent and apply analysis of primary legal sources. Alternatively, case studies and case simulations can be the centerpiece of a specialized course on LLCs. We discuss both approaches in this short essay.

Sustainability And Innovation In The Business Enterprise, Chris D. Bellamy

Dr. Chris D. Bellamy

Sustainable entrepreneurs apply innovation that often intersects social, economical and environmental management theory. This paper identifies eight current research articles (published within the past five years) that identifies four major innovations or new technologies that demonstrate how sustainable entrepreneurs use roadmaps for future sustainable development. The research articles are used to define and describe each major innovation. The four techniques are ranked from 1-4, with 1 being the most important. The ranking are justified with reference to the research articles.

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 …

Design, Implementation, And Evaluation Of Hr Leadership Development Programs, Karina Li Ming Kuok, Bradford S. Bell

Bradford S Bell

Given today’s new market reality and rapid changes in the business world, companies need to select and develop high potential talent who can maneuver in a hypercompetitive market and ultimately fill its top-tier jobs. Organizations can utilize the Human Resource Leadership Development Program (HRLDP) as a tool to attract, develop and retain high potentials to fill the future HR leadership pipeline. However, an HRLDP can be controversial and tricky to implement and maintain. The goal of this report is to provide useful guidelines for those interested in designing, managing and/or evaluating the effectiveness of such programs. If carefully designed and …

Apple Inc.: Product Portfolio Analysis, Michael Mallin, Todd A. Finkle

Todd A Finkle

An Empirical Investigation Of The Evaluative Criteria Of Industrial Buyers, Daniel H. Mcquiston, Rockney G. Walters

Daniel H. McQuiston

A factor analytic methodology is used to measure and interpret the evaluative criteria used by the functional roles represented in an industrial decision making unit during their consideration to purchase a piece of capital equipment. The results of the study indicate that the criteria employed by each decision maker during the evaluation of this equipment varied by functional role. The attributes contained in each evaluative dimension were directly related to each functional role primary job responsibility.

Globalization And Management, Mike Lewis

Mike Lewis D.Mgt.

The reach of markets and business expanded across the globe more than half a millennium ago when Europeans conquered the seas. Since that time, communication and information technologies have reduced to span of the globe to the speed of electrons so that buyers and sellers can exchange in one second or less. Technology combined with favorable politics and exploding world populations ushered in the era of globalization. With production and commodity drivers, the globe transformed into a shopping cart for profits, power, and people (resources). Uncontrolled and unbalanced outcomes benefited some while harming others, leading to eventual backlashes and failed …

Middletown Loses Childrens Science Center, Melanie Shapiro Esq, Donna M. Hughes Dr.

Donna M. Hughes

How High Performance Human Resource Practices And Workforce Unionization Affect Managerial Pay, Alexander Colvin, Rosemary Batt, Harry C. Katz

Rosemary Batt

Using data from a nationally representative sample of telecommunications establishments, this study finds that HR practices and workforce unionization influence managerial pay levels and the ratio of manager-to-worker pay. High performance HR practices, including investment in the skills of the workforce, in computer-based technologies, and in performance-based worker pay practices, are all positively related to managerial pay; but the use of workforce teams, which shift some managerial responsibilities to workers, has the opposite association. High performance HR practices also are associated with lower manager to- worker pay differentials. In addition, workforce unionization is positively associated with managerial pay levels, with …