Business Commons^™

Real Estate Development For Tourist Attractions, Daniel J. Dickman

Presidential Scholars Theses (1990 – 2006)

Real estate development has a profound impact on many aspects of our lives. It obviously determines the type of environment in which we live and work, but it has less obvious impacts as well. Whether a site is developed as a factory, townhouse, or amusement park will drastically change the appropriate uses of adjacent land, and hence affects the local economy. Developers must work as partners with government, business, and individuals alike to achieve optimal land use and maximize economic gain for the community.

Volumes may be written about development's economic influences. My thesis focuses, however, on development's influences on …

The Role Of Business In Sustainable Development: Proactive Environmental Initiatives And Reciprocal Relationships, Jennifer Halupnik

Presidential Scholars Theses (1990 – 2006)

A paradoxical dilemma currently faces the entire globe: industry is both the problem and the answer to the future of the earth's environmental health. Business is often blamed above all other forces as the primary cause of the planet's current environmental woes. At the same time, however, business is the only institution with the capital, technology and innovation necessary to develop solutions to the world's environmental problems. This senior thesis investigates the corporation's role in the environmental equation. Sustainable development is the buzzword of the decade. The concept means development or progress that "meets the needs of the present without …

Having It All - Fact Of Fiction?: The Effects Of Marriage And Motherhood On The Career Patterns And Earnings Of Women Accountants, Holly R. Mahan

Presidential Scholars Theses (1990 – 2006)

This study evaluates the effects of marriage and children on the earnings and career patterns of women accountants. Data was obtained from 116 questionnaires completed by women accountants who were employees of a large public accounting firm. The analysis suggests that neither marriage nor children have an effect on current salary levels while having children appears to have a negative effect on average annual salary growth. Having tenure with the firm and possessing a master's degree are positively related to earnings levels. The data also indicate that more rapid promotions within the firm lead to higher average salary growth rates …

Asset Impairment: A Comparison Of Recognition Criteria, Tanya S. Chapman

Presidential Scholars Theses (1990 – 2006)

In December of 1990, the Financial Accounting Standards Board (FASB) issued a Discussion Memorandum (DM) entitled Accounting for the Impairment of Long-Lived Assets and Identifiable Intangibles. This DM was the direct result of pressure from other accounting bodies. The Accounting Standards Executive Committee (AcSEC) of the AICPA, the Emerging Issues Task Force (EITF) of the FASB, the Financial Accounting Standards Advisory Council (FASAC), the Financial Executives Institute (FEI), and the National Association of Accountants (NAA) all examined the issue of asset impairment prior to the FASB's study of the issue. After several recommendations by the FASAC, the FASB added impairment …