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1997

Series

Faculty and Research Publications

Articles 1 - 9 of 9

Full-Text Articles in Business

Health Care Marketing And The Internet, C. David Shepherd, Daniel Fell Oct 1997

Health Care Marketing And The Internet, C. David Shepherd, Daniel Fell

Faculty and Research Publications

This article presents research on the growing number of health care providers using the Internet as a health care marketing tool in the U.S. The author notes that the Internet is changing the way consumers seek healthcare related information as well as the way it can be provided to them. The results of the study suggest that consumers will increasingly rely on sources like the Internet for information, that health information will be a commodity on the Internet, that the Internet will help build relationships between providers and consumers and that marketers will be expected to develop and manage Internet-related …

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Franchisor Environmental Liability For Previously Contaminated Property, Patrick J. Kaufmann, William S. Vincent Oct 1997

Franchisor Environmental Liability For Previously Contaminated Property, Patrick J. Kaufmann, William S. Vincent

Faculty and Research Publications

Environmental legislation has created potential liability for retailing franchisees that purchase previously contaminated land. Faced with a decision to distance itself from the site selection process or incur the added costs and potential pricing impacts of greater involvement in the process, franchisors have strong incentives to reduce franchisee support. This reduction in support has detrimental implications for both franchise policy and environmental policy. A paper reports the results of an empirical study that links franchisors' concerns about potential environmental liability to actions to distance themselves from the site selection process or, alternatively, formally to require franchisee environmental investigation of all …

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Global Auditing And Accounting Confusion, John P. Mcallister, Larry L. Orsini, John D. Gould Sep 1997

Global Auditing And Accounting Confusion, John P. Mcallister, Larry L. Orsini, John D. Gould

Faculty and Research Publications

The article discusses about the accounting and audit standards in the United States, which is different from one country to another due to business practices, fiscal systems and the law regulating a company. The International Federation of Accountants and the International Accounting Standards Committee aimed to a have a consistency of audit and accounting standards around the world, although these diversities can easily identify a company's national origin and as a basis of the financial statements presentation.

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Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements Aug 1997

Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements

Faculty and Research Publications

Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax on excess distributions or accumulations, potentially higher marginal income tax rates on plan withdrawals, mandatory contributions for employers, estate taxes at death, and possible substantial income tax liability for plan beneficiaries. Three possible planning strategies to optimize return on funds available for contributions to a qualified plan include investment in alternative assets, lifetime gifts, and accelerated plan withdrawals. While the 3-year suspension of excess distribution excise taxes under the Small Business Job Protection Act may favor plan withdrawals, in certain situations participants are …

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Harnessing Corporate Iq, Bonnie P. Stivers, Teresa Joyce Covin, Nancy Green Hall, Steven W. Smalt Apr 1997

Harnessing Corporate Iq, Bonnie P. Stivers, Teresa Joyce Covin, Nancy Green Hall, Steven W. Smalt

Faculty and Research Publications

Relates that top executives in Canada and in the United States recognize the increasing importance of knowledge resources and other tangible assets to a firm's success. Comparison of knowledge management business practices; Need for change in organizational systems and processes.

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Research Note Perceptions Are Reality: How Family Meetings Lead To Collective Action, Timothy G. Habbershon, Joseph H. Astrachan Mar 1997

Research Note Perceptions Are Reality: How Family Meetings Lead To Collective Action, Timothy G. Habbershon, Joseph H. Astrachan

Faculty and Research Publications

Family meetings develop family unity through the creation of perceived shared beliefs. The article presents a model with strategic implications showing how shared beliefs lead to collective action, which leads to outcomes and then the reassessment of the shared beliefs. Finally, the article reports on initial research on the reliability of instruments developed to explore one aspect of this model: The creation of shared beliefs through family meetings. The initial results suggest that perceptions of shared beliefs may be an important stimulant of collective family activity.

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Raising Capital Overseas, John D. Gould, John P. Mcallister, Larry L. Orsini Feb 1997

Raising Capital Overseas, John D. Gould, John P. Mcallister, Larry L. Orsini

Faculty and Research Publications

The article states that more and more companies are trying to raise capital by listing their securities for sale on foreign exchanges.More and more companies are trying to raise capital by listing their securities for sale on foreign exchanges. However, the way financial statements are prepared varies from one country to the next. U.S. companies looking to raise capital abroad must consider the myriad rules regarding financial statement presentation just as foreign companies listing stock in the United States must adhere to the rules and regulations of the Securities and Exchange Commission. Similarly, the costs of reconciling U.S. accounting standards …

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Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson Jan 1997

Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson

Faculty and Research Publications

Companies today face a number of risks, such as environmental liabilities, losses from misuse of derivatives or harassment suits, which underscore the need for better control systems. Clearly, there is a tradeoff between having too much versus too little control. However, in addition to the amount of control, the mix of controls is important in maintaining the right balance within an organization. A framework is proposed that should help managers determine the appropriate matching of control types and control levels in their organizations. The matching is discussed for both traditional companies and modern, information-age companies.

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The Role Of Gender In A Developmental Assessment Center, Ted H. Shore, Armen Tashchian, Janet S. Adams Jan 1997

The Role Of Gender In A Developmental Assessment Center, Ted H. Shore, Armen Tashchian, Janet S. Adams

Faculty and Research Publications

Male (n = 119) and female (n = 90) professional employees in a large financial services organization participated in a one-day developmental assessment center, and were assessed in three dyadic role-playing exercises by male or female assessors. In each exercise, one assessor rated participants on specific behaviors which were subsequently averaged by a computer program to produce final exercise dimension ratings. Results showed no significant differences in ratings for male and female assessees on any dimensions in any of the exercises. Women assessors rated candidates of both sexes higher on some dimensions than did male assessors in an employee counseling …

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