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Articles 1 - 8 of 8
Full-Text Articles in Business
Two Essays On The Accounting Treatment For Information Technology Expenditures, Kimberly Swanson Church
Two Essays On The Accounting Treatment For Information Technology Expenditures, Kimberly Swanson Church
Graduate Theses and Dissertations
The current accounting measurement and reporting system is ill-equipped to provide intangible investment information that is decision useful for stakeholders in the information economy. Potentially relevant intangible items are not reported on the balance sheet, since current standards mandate the immediate expensing of these intangible items. Presumably FASB's uncertainty with the fundamental issues of extent and timing of future benefits to the firm has led to concerns with relevance, reliability, and objectivity of capitalizing some intangibles, which results in potential long term value generating expenditures being immediately expensed on the income statement. Prior research has demonstrated extent and timing of …
Campus Recreation Program Involvement, Athletic Identity, Transitional Loss And Life Satisfaction In Former High School Athletes, Katie E. Helms
Campus Recreation Program Involvement, Athletic Identity, Transitional Loss And Life Satisfaction In Former High School Athletes, Katie E. Helms
Graduate Theses and Dissertations
Sports participation can result in strong associations with the athlete role for participants. While strong athletic identity can have positive implications, it can also create vulnerability to emotional difficulty following exit from sport (Brewer, 1993). Exit from sport is inevitable, resulting from a wide range of sources such as injury, aging, de-selection, or not qualifying to participate at a certain skill level. Despite a large proportion of high school students who play sports, there is little opportunity for continuation at the college level. This discrepancy often results in significant transitional loss resulting from exhausted athletic eligibility. The current study examines …
Instructions For Authors, Discovery Editors
Instructions For Authors, Discovery Editors
Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences
No abstract provided.
Procrastination Does Pay Sometimes: How The Delay In Implementing Basel Ii Reduced The Effect Of The Subprime Financial Crisis, Raymond Bart Simmons
Procrastination Does Pay Sometimes: How The Delay In Implementing Basel Ii Reduced The Effect Of The Subprime Financial Crisis, Raymond Bart Simmons
Inquiry: The University of Arkansas Undergraduate Research Journal
Basel II, a major international regulatory capital revision, was supposed to have been implemented in the U.S. by 2004, but delays pushed it back more than five years. Basel II could have lowered minimum capital standards and made the largest banks even more vulnerable to the subprime financial crisis and economic downturn had it been adopted before its onset in 2007. Consequently, the procrastination in implementing Basel II made the banking industry more stable as it entered the financial crisis. In this study, the assets of the 11 largest bank holding companies at year-end 2006 were separated into broad asset …
Ftc Guidelines On Endorsements And Online Consumer Reviews: Biasing Consumers' Intent To Buy, Alexander Cole
Ftc Guidelines On Endorsements And Online Consumer Reviews: Biasing Consumers' Intent To Buy, Alexander Cole
Inquiry: The University of Arkansas Undergraduate Research Journal
New FTC guidelines have been created to control improperly used endorsements with online consumer reviews. These guidelines state that bloggers and word-of-mouth marketers must disclose material connections if they are being endorsed in any way, and a paid endorsement is considered deceptive if it makes false or misleading claims. This study examines how this regulation may influence consumers’ attitudes and behaviors regarding online reviews. The present research tests whether: a) previously documented bias effects of negative and positive reviews still exist under new guidelines; b) the minimal FTC requirements are sufficient to properly inform consumers; and c) a more standardized …
Contents, Discovery Editors
Contents, Discovery Editors
Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences
No abstract provided.
Letter From The Dean, Michael Vayda
Letter From The Dean, Michael Vayda
Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences
No abstract provided.
Discovery: The Student Journal Of Dale Bumpers College Of Agricultural, Food And Life Sciences - Volume 11 2010, Several Authors
Discovery: The Student Journal Of Dale Bumpers College Of Agricultural, Food And Life Sciences - Volume 11 2010, Several Authors
Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences
No abstract provided.