Business Commons^™

Perspectives Spring 2000, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

Spring 2000 employee newsletter published quarterly for employees of Blue Cross and Blue Shield of Florida.

Terrorism And The Global Supply Chain: Where Are Your Weak Links?, Kathryn Dobie, L Milton Glisson, James Grant

Journal of Transportation Management

For many years, managers have chosen to ignore the risks associated with acts of terrorism that can potentially and catastrophically affect the global supply chain. As producers and suppliers become more tightly tied through long term relationships, common communications and information technology, events affecting one member of the supply chain can have a profound impact on the ability of the rest of the network to operate. The purpose of this discourse is to highlight the linkages which leave a supply chain vulnerable in the case of direct or indirect disruption caused by unexpected terrorist activity.

Tampa Bay Economy 01/01 (Spring 2000), University Of South Florida. Center For Economic Development Research

College of Business Publications

CEDR's Data Center -- From the Editor -- Lack of High-Tech Jobs? -- STructure of Nonfarm Employment -- Tampa Bay Real Estate Sales -- TIA's National Ranking

An Analysis Of The Cross Section Of Returns For Ereits Using A Varying-Risk Beta Model, C. Mitchell Conover, H. Swint Friday, Shelly W. Howton

Finance Faculty Publications

A dual-beta asset pricing model is employed to examine the cross-section of realized equity real estate investment trust (EREIT) returns over bull and bear markets. No significant relationship is found between EREIT returns and a constant beta. However, beta explains cross-sectional returns when betas are allowed to vary across bull markets. This positive relationship exists for both January and non-January months. During bear-market months, no significant relationship is found between REIT betas and returns. But, during such months, size and book-to-market ratio are found to be negatively related to returns.

Remarks On The Focus Of The Policy Seminar., Mike Kwanashie

Bullion

The remarked was delivered at a seminar on the implementation of Year 2000 budget.

The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan

Bullion

The annual budget is a key instrument for implementation of Government projects, programmes and policies. This paper attempts to explain the fact that the annual budget serves three important purposes, namely; as a tool for accountability and transparency; as a tool of management, and as an instrument of economic policy. The paper conclude that Despite the macrocosmic achievement of this, Administration, basic structural imbalances persist. These include the lingering problems of import dependence, reliance on a single economic sector-oil, weak industrial base, low level of agricultural production, a weak Private sector, high external debt overhang, inefficient public utilities, low quality …

Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade

Bullion

The paper attempts to give the highlights of the year 2000 Federal Government Budget, analysis of the budget, overall balance, composition of the budget expenditure as well as measuring the budget deficit.

Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi

Bullion

The paper examines data collection activities of the statistical services division in collaboration with its Lagos liaison office as well as the zonal research units. The paper analyzes the survey methods applied by them. The task of easing data collection should be regarded as a continuous process. This is relevant even to the most developed economies with sophisticated technology for data collection and processing. Finally, with an improvement in the literacy level and overall appreciation of the role of reliable statistics in the country, it is believed that the public would embrace data generation and availability of relevant statistics will …

The Airline Quality Rating 2000, Brent D. Bowen, Dean Headley, Uno Aviation Institute

Faculty Books and Monographs

UNOAI Report 2000-2

The Airline Quality Rating (AQR) was developed and first announced in early 1991 as an objective method of comparing airline performance on combined multiple criteria. This current report, Airline Quality Rating 2000, reflects monthly Airline Quality Rating scores for 1999. AQR scores for the calendar year 1999 are based on 14 elements that focus on airline performance areas important to air travel consumers.

The Airline Quality Rating 2000 is a summary of month-by-month quality ratings for the ten major domestic U.S. airlines operating during 1998. Using the Airline Quality Rating system of weighted averages and monthly performance …

Tests Of A Deferred Tax Explanation Of The Negative Association Between The Lifo Reserve And Firm Value, Dan Dhaliwal, Robert Trezevant, Michael S. Wilkins

School of Business Faculty Research

Guenther and Trombley (1994) and Jennings, Simko, and Thompson (1996) document a negative association between a firm's last-in, first-out (LIFO) reserve and the market value of its equity. In this paper, we test a deferred tax explanation of this negative association. Specifically, we argue that investors, conditional on adjusting inventory to as-if first-in, first-out (FIFO), estimate a firm's future LIFO liquidation tax burden as its LIFO reserve multiplied by the appropriate corporate tax rate and include this tax-adjusted LIFO reserve in the valuation of a LIFO firm's net assets. On the basis of this argument, the tax-adjusted LIFO reserve is …

The Incremental Information Content Of Sas No. 59 Going-Concern Opinions, Lori M. Holder-Webb, Michael S. Wilkins

School of Business Faculty Research

The purpose of this paper is to evaluate whether the expanded requirements of SAS No. 59 (A/CPA [1988]), which requires auditors to actively evaluate and report on a client's going-concern status for the coming year, have allowed investors to make more accurate ex ante assessments of firms that eventually file for bankruptcy. We extend Chen and Church [1996] (hereafter CC), who conclude that SAS No. 34 (AICPA [1981]) "subject to" going-concern opinions have information value because they reduce the surprise associated with bankruptcy announcements. We hypothesize that if SAS No. 59 has achieved what was intended, going-concern opinions issued under …

Articulation In Cash Flow Statements: A Resource For Financial Accounting Courses, Michael S. Wilkins, Martha L. Loudder

School of Business Faculty Research

Recent accounting research (Bahnson, P., Miller, P., & Budge, B. (1996). Nonarticulation in cash flow statements and implications for education, research and practice. Accounting Horizons, 10, 1–15 has shown that firms implementing the indirect method for reporting cash flows under SFAS 95 rarely produce financial statements that articulate cleanly. The purposes of this paper are (1) to provide financial accounting educators with a list of companies for which articulation does exist, (2) to describe the process by which educators can update the list in the future, or modify it to suit their own preferences, and (3) to present an …

Downsizing, Debürokratisierung Und Krisenmanagement: Neuere Entwicklungstendenzen In Malaysias Öffentlicher Verwaltung, Thomas Menkhoff

Research Collection Lee Kong Chian School Of Business

Der Beitrag analysiert mit Blick auf die Asienkrise Entwicklungsaspekte und ausgewählte Strukturmerkmale der öffentlichen Verwaltung in Malaysia, an die nicht zuletzt im Rahmen des derzeitigen Krisenmanagements hohe Anforderungen hinsichtlich Effizienz, Professionalität und Kundenorientiertheit gestellt werden. Besonderes Interesse gilt den vor einigen Jahren eingeleiteten Reform- und Debürokratisierungsmaßnahmen, durch die die Leistungskraft der öffentlichen Verwaltung und der in ihr Tätigen erhöht werden soll. Der Beitrag verdeutlicht die Hintergründe der anhaltenden Restrukturierungsanstrengungen, zeigt interne Schwachstellen auf und untersucht, inwieweit die öffentliche Verwaltung in der Lage ist, die an sie gestellten Erwartungen einzulösen.

Sales Training Practices In Malaysia: Comparisons Of Domestic And Multinational Companies, Mohamad Asri Jantan

Theses and Dissertations in Business Administration

This dissertation expands the domestic sales training research into international settings by examining and comparing sales training practices of domestic and multinational companies (MNCs) in Malaysia. Fourteen hypotheses were proposed and examined: (1) the two groups' comparative sales training practices; (2) the two groups' sales managers' perceptions toward important sales training tasks; (3) the relationships of the different perceptions toward important sales training tasks to sales 9 managers' performance measures; and (4) the effect of two groups' demographic variables on perceived adequacy of the overall sales training programs.

Cross-sectional data were collected via self-administered questionnaires distributed to sales managers, marketing …

Explicating Sex Differences In Marketing Managers' Egoist Versus Utilitarian Ethical Orientations: The Effects Of The Enactment Of Agentic Versus Communal Social Roles, Jason Blair Macdonald

Theses and Dissertations - UTB/UTPA

This study examines the issue of sex differences in ethical orientations and suggests that the enactment of social roles and the associated use of information processing strategies influence the presence of sex differences in managers' ethical orientations. Managers' ethical judgments and intentions to use punishments or rewards to encourage ethical behavior are the two dependent variables in the study.

A 3 (prime: gender-role, work-role, no role) by 4 (ethical condition: positive egoist/positive utilitarian, positive egoist/negative utilitarian, negative egoist/positive utilitarian, and negative egoist/negative utilitarian) experimental design was applied in the efforts to answer the main research question: What is the role …

The Midwest Quarterly; Vol. 41 No. 3, Peter Scheckner, Susan Koprince, Charles Baker, Arthur M. Saltzman, Greg Smith, Janice Barnes Daniel, Virginia Jeans Laas, David Beard, John Blair, Ted Florea, Dennis J. Fogland, Diane Frank, Rita Kiefer, Naomi Shihab Nye, Jane Varley, Patricia A. Behlar, Ronald Charles Epstein, Keith Mccoy, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

Charles Dickens proved himself a careful observer of working-class oppression in Victorian England, both of men and women, and of causes economic, social, and personal. But as PETER SCHECKNER amply demonstrates, Dickens offered them little means of righting the political and economic order that significantly contributed to their plight. A revolutionary Dickens was not. Professor of English at Ramapo College of New Jersey, Scheckner is the author of Class, Politics, and the Individual: A Study of the Major Works of D. H. Lawrence and An Anthology of Chartist Poetry: Poetry of the British Working Class, 1830s-1850s. He has also written …

Women And Family Issues Survey Of Public Accounting Firms And Professionals, April 2000., American Institute Of Certified Public Accountants. Aicpa Market Research Team

Guides, Handbooks and Manuals

No abstract provided.

Survey Of Public Accounting Firms And Professionals, April 2000, American Institute Of Certified Public Accountants. Market Research Team

Guides, Handbooks and Manuals

No abstract provided.

From Market Driven To Market Driving, Nirmalya Kumar, Lisa Scheer, Philip Kotler

Research Collection Lee Kong Chian School Of Business

Firms are constantly exhorted to become more market driven. However, our study of 25 pioneering companies (e.g. Body Shop, IKEA, Tetra Pak) whose success has been based on radical business innovation indicates that such companies are better described as market driving. While market driven processes are excellent in generating incremental innovation, they rarely produce the type of radical innovation which underlies market driving companies. Market driving companies, who are generally new entrants into an industry, gain a more sustainable competitive advantage by delivering a leap in customer value through a unique business system. Market driving strategies entail high risk, but …

2000 April, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases for April of 2000.

1999 Missouri-Madison Recreation Survey: Analysis Of Lewis And Clark Enthusiasts In The Missouri-Madison Corridor, Kim Mcmahon

Institute for Tourism and Recreation Research Publications

Four reports were produced following the 1999 Missouri-Madison Recreation Survey administered by ITRR for PPL Montana from May 1999 through September 1999. The primary purpose of the study is to provide an update to the information from the 1994-95 study which was used for development of the comprehensive recreation management plan for the corridor.This report provides an analysis of Lewis & Clark Enthusiasts compared to other, Non-Enthusiast visitors at recreation sites along the Missouri River during the study period.

1999 Missouri-Madison Recreation Survey: Results Of The Study, Brian Glaspell, Norma P. Nickerson, Thale Dillon, Kim Mcmahon

Institute for Tourism and Recreation Research Publications

Four reports were produced following the 1999 Missouri-Madison Recreation Survey administered by ITRR for PPL Montana from May 1999 through September 1999. The primary purpose of the study is to provide an update to the information from the 1994-95 study which was used for development of the comprehensive recreation management plan for the corridor. This report presents the results of the study.

2000 Faculty Senate Meeting Minutes For Spring Semester, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes for Spring 2000, retrieved from the 2002 Faculty Senate Website.

Nsu Sports News - 2000-03-30 - Softball - "Knights Lose Two At Florida International", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Crummer Suntrust Investment Portfolio 2000, Glen Butrick, Kevin Collins, Poincia Vendryes, Kurt Petersen, Herb Schumann Jr.

Crummer Truist Portfolios

No abstract provided.

Ua12/2/1 College Heights Herald, Vol. 75, No. 48, Wku Student Affairs

WKU Administration Documents

WKU campus newspaper reporting campus, athletic and Bowling Green, Kentucky news.

• Back, Shannon. Lisa Newton’s Rebellion – Blindness, Handicapped Persons
• Ragan, Jason. Spring Fling Ends in Arrest – Fraternities and Sororities
• Gaines, Jim. Greek Village Won’t Fly – Fraternities and Sororities
• Ragan, Jason. Journalism, Broadcasting Students Capture Top Regional Awards
• Hall, Rex. More Money Needed for Surveillance – University Libraries
• Luther Hughes Honored with Student Advocate Award
• Census Is More Than Junk Mail
• Tabor, Chris. Editorial Cartoon 2000 Census Results
• Johnson, Jeff. Social Workers Like Any Other Professional
• What Can Be Done to Improve the Dorms?
• Karen, Mattias. It’s That …

Education Students Chosen For National Office, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Crummer Suntrust Scholarship Endowment Fund Portfolio Investment Strategy 2000, Dawson Brinkley, Delino Heim, Mikhail Klimenko, Herbert Tapia

Crummer Truist Portfolios

No abstract provided.

Crummer Suntrust Portfolio Investment Stategy, David Kim, Susan Kreis, Wael Saeed, Tiffany Slaughter, Zhiqiang Zeng

Crummer Truist Portfolios

No abstract provided.

Nsu Sports News - 2000-03-29 - Softball - "Knights Rally To Win One Against St. Thomas", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.