Business Commons^™

An Analysis Of Service Department Cost Allocation Error, David S. Christensen

Mountain Plains Journal of Business and Technology

There are several methods (direct, step, reciprocal) to allocate the cost of service departments to operating departments. Most cost accounting textbooks describe the direct and step methods in detail, but only briefly refer to the reciprocal method. Although the reciprocal method is generally regarded as the most accurate, it is also the most complicated and often requires the use of simultaneous equations and matrix algebra. Kaplan and Atkinson (1998) report that the reciprocal method was initially recommended by the Cost Accounting Standards Board (CASB), but based on industry concerns regarding the complexity of the method, the CASB modified the proposed …

E-Commerce As A Competitive Advantage For Small Businesses: Overcoming Privacy And Security Issues, Ron Lennon, Julisse Oquist

Mountain Plains Journal of Business and Technology

The Internet and the World Wide Web (WWW) trend have captivated people in every corner of the world. The presence of both individuals and businesses on the Internet grows every day. For example, in 1998 businesses' presence on the Internet grew so much that many described 1998 as the ".com" year. But why is it that the Internet is so attractive to all of us? The reason lies in the ease of use of the Internet, the speed of obtaining results, the amount of information available, and the global reach that the Internet has. For all these reasons, the Internet …

Post-Pinochet Chile And Decree Law 600 (Or, How To Make A Developing Economy Sizzle!), Richard Scott, Judith Scott, Debora Gilliard, Norm Pence

Mountain Plains Journal of Business and Technology

Geographically, Chile is remote from most of the world as it lies on the western edge of South America away from the world's heavily traveled air and sea routes. Although it is not on major thoroughfares Chile has the look of a ribbon of land B long and narrow B that stretches more than 2,500 miles between Peru to the north, the Pacific to the west, Argentina and the Andes mountains to the east, and Antarctica to the south and at its narrowest point, the country's width is only 56 miles.

It wasn't long ago that Chile was a political …

Conservation Easement Grantors: Doing Good And Doing Well, Nancy Oppenheimer

Mountain Plains Journal of Business and Technology

Beginning in 2000, Colorado legislation authorized tax credits and cash refunds of up to $100,000 for grantors of conservation easements. Other benefits accruing to grantors are lower property tax rates, federal income tax credits and decreasing estate valuations subject to federal estate taxes. Private conservation easements preserve land for outdoor recreation, education, scenic views, open spaces, historic properties and protect relatively natural habitat. Because the development rights are permanently transferred, conservation easements provide permanent protection from development regardless of shifts in political winds.

Managing A Ripple In The New Wave Of Education Initiatives: Validity Of Assessment, Judson C. Faurer

Mountain Plains Journal of Business and Technology

With the increased attention to, and interest in, Distance Education/Online courses by academic institutions, students, and faculty, there is a concomitant increase in the difficulty of assessing the integrity of the assignments produced by students. Academic institutions see the opportunity for increased enrollment without an increase in campus facilities. Students appreciate the flexibility in scheduling and the self-paced opportunity while faculty may have mixed feeling about the drawn out interaction with and between students and the lack of assurance that assignments submitted are truly the work of the respective student. Personal experience and discussion with students and other faculty validates …

Two Models Of Corporate Social Responsibility To Communities, Alan Wallace

Mountain Plains Journal of Business and Technology

Corporations from the most economically developed countries have been joining together over the past 15 years to form organizations such as Caux Round Table, Social Venture Network, Business for Social Responsibility, and Canadian Business for Social Responsibility to widely promote corporate social responsibility and either to craft standards of social responsibility or to provide examples from members about how they enact corporate social responsibility. Although their views overlap, there are some inconsistencies in content, emphasis, rationales for corporate social responsibility, and audit recommendations. Examination of these four organizations reveals two quite different rationales for corporate social performance, one involving sharing …

Similarities Between Bcis And Other Business Students' Ratings Of Technical Skill Importance, James E. Weber, Vicky J. Mcintyre, Mark Schmidt

Mountain Plains Journal of Business and Technology

Three hundred and two (302) business students were administered a survey designed to evaluate the importance that BCIS majors and other business majors placed on certain technical and interpersonal skills desired for IT hires. Student results were compared to industry desires from a previous study. Results indicated substantial agreement between BCIS majors and industry ratings. Results also indicated substantial correspondence between ratings of importance of certain technical skills by BCIS students and other business majors.

Cybershopping Levels The Playing Field In Global Retailing, Charles D. Mccullough

Mountain Plains Journal of Business and Technology

Today's business environment has an ever-changing landscape. The environment is no longer just local, regional, or national. It is a global environment. The most successful businesses will have to be able to meet the needs of its customers before its competitors. Many people do not like huge stores and crowded aisles. Also, the element of customer service seems to be vanishing. This has led to customer dissatisfaction. Customers are increasingly looking for a new format in which they can buy their goods. They have increasingly turned to the Internet. The future of the Internet looks bright. Retailers are making their …

How Multinational Companies Gain A Competitive Advantage Through The Effective Use Of Knowledge Management, Alan Hamlin, Greg Powell

Mountain Plains Journal of Business and Technology

During the past two decades, domestic American business has undergone massive changes in the way commerce is both planned and conducted. Intense competition; the advent of high technology and its commercial applications; the reduction of global trade barriers; the effects of changing worker demographics; concern for environmental and employee welfare; and the resulting downsizing, reengineering and other efforts at cost-containment have all combined to make the acquisition and dissemination of knowledge within corporations paramount as firms struggle to find their way in a setting of ever-increasing uncertainty.

The management of corporate knowledge, including intellectual capital, R&D efforts, and management and …

So, You Want To Write A Textbook: One Author's Experience, David A. Rees

Mountain Plains Journal of Business and Technology

Almost from the time I began teaching I wanted to write a textbook. I always held back, though, because I didn't know how to proceed, and because I thought I would fail--after all I really did not think I had the ability to write a textbook. Now, I have signed a contract to write an Intermediate Accounting textbook for South-Western Publishing Company and I was surprised at how easy preparing the proposal and selling the idea to South-Western really was. This paper is written for the purpose of acquainting aspiring textbook authors of the opportunities and the process of authoring …

Organizational Culture: Relationship To Uncertainty, Sensemaking And Organizational Effectiveness, Rolf D. Dixon

Mountain Plains Journal of Business and Technology

Organizational culture is examined as a response to environmental uncertainty and organizational effectiveness is examined in terms of that uncertainty. The dysfunctional effects of uncertainty on an organization are examined. Organizational culture is then developed as an approach by which management may proactively deal with these effects in a manner designed to bring about a higher level of organizational effectiveness. Several propositions are offered as descriptions of how this process can unfold and be managed.

Electronic Commerce Viability By Industry Group, William S. Remington, Zane Swanson, C. Bryan Foltz, Trevor Moores

Mountain Plains Journal of Business and Technology

Use of the internet is growing at a phenomenal rate. For instance, it took 38 years for radio to reach 50 million users, but it just took 5 years for the internet to do the same (Press, et. al, 1998). Currently, the fastest-growing use of the internet is shopping online (Donthu and Garcia, 1999). Electronic Commerce (EC) is defined as "any transaction completed over a computer-mediated network that involves the transfer of ownership or rights to use goods or services" (Parker and Grove, 2000). By 2001, EC Electronic Commerce (EC) is expected to exceed $70 billion in Europe alone (Micossi, …

Virtual Teams In The Classroom: A Case Study, Nancy E. Landrum, Lori D. Paris

Mountain Plains Journal of Business and Technology

With the increase in technology and globalization, virtual teams are to the new century what self-managed work teams were to the past. Virtual teams are "cross-functional teams that operate across space, time, and organizational boundaries with members whocommunicate mainly through electronic technologies" (McShane & Von Glinow, 2000, p. 271). A virtual team is a tool that the organizations can employ to make quick decisions in a complex environment, especially, in an environment where employees are spreadacross the globe (Duarte & Snyder, 1999; Manz & Sims, 1987; McShane & Von Glinow, 2000).

Both traditional and self-managed work teams have long been …

A Manager's Guide To Diagnosing Conflict: The 3-D Approach, Suresh Gopalan, David Summers

Mountain Plains Journal of Business and Technology

Conflict is a natural part of organizational life (e.g., Caudron, 1998; Guttman, 1999; Jameson, 1999; Lippitt, 1982)). Managers struggle daily to effectively manage or resolve conflict (e.g., Cottringer, 1997; Robbins, 1974). As management educators and consultants we found ourselves constantly responding to requests by students and practicing managers for suggestions on how to more effectively deal with conflict. As a response to the many requests, we have developed the 3-D Approach to conflict management and/or resolution. The 3-D approach is based on a framework that enables mangers and students to systematically:

• diagnose the source, scope and type of conflict
• describe …

The Use Of Collaborative Learning As A Tool For Skill Integration: The Problem Of Group Self-Selection, Mark Linville

Mountain Plains Journal of Business and Technology

This study examines whether instructor intervention in group formation is necessary to achieve diversity. Consistent with prior studies, diverse groups are found to out-perform groups without diversity. Yet, without instructor intervention, groups are unlikely to achieve diversity in terms of ability and ethnic composition.

The Use And Value Of Data Warehousing In Higher Education, Robert P. Weber, James E. Weber

Mountain Plains Journal of Business and Technology

Industry is experiencing a dramatic increase in the use of data warehousing techniques, but higher education has been slow to follow suit. This paper illustrates some common uses of data warehousing in industry, provides higher education analogues and suggests the potential value of data warehousing techniques to colleges and universities.