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2001

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Articles 1411 - 1435 of 1435

Full-Text Articles in Business

Study And Recommendations For Restructuring The Estate And Gift Tax System, Executive Summary, January 2001, American Institute Of Certified Public Accountants. Tax Division Jan 2001

Study And Recommendations For Restructuring The Estate And Gift Tax System, Executive Summary, January 2001, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Social Logic As Business Logic: Guanxi, Trustworthiness And The Embeddedness Of Chinese Business Practices, Wai Keung Chung, Gary Hamilton Jan 2001

Social Logic As Business Logic: Guanxi, Trustworthiness And The Embeddedness Of Chinese Business Practices, Wai Keung Chung, Gary Hamilton

Research Collection School of Social Sciences

This chapter explores the nature of Chinese business practices by looking at their social foundations. We argue that the use of an inter-subjective logic based on the norms of social relationships provides an institutional foundation for economic transactions in Chinese business settings. The logic of social relationships-or what we call guanxi logic-is embedded in daily practices of the Chinese business community. Rather than making economic decisions less "economic", relational rules embedded in guanxi places interpersonal business transactions within a prescriptive framework, thereby increasing the calculability of economic outcomes. Guanxi logic is, therefore, a socially meaningful way to enhance economic rationality. …

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Ontologies And Electronic Commerce, Dieter Fensel, Deborah L. Mcguinness, Ellen Schulten, Wee-Keong Ng, Ee Peng Lim, Guanghao Yan Jan 2001

Ontologies And Electronic Commerce, Dieter Fensel, Deborah L. Mcguinness, Ellen Schulten, Wee-Keong Ng, Ee Peng Lim, Guanghao Yan

Research Collection School Of Computing and Information Systems

Ontologies are the first step toward realizing the full power of online e-commerce. Ontologies enable machine-understandable semantics of data, and building this data infrastructure will enable completely new kinds of automated services. Software agents can search for products, form buyer and seller coalitions, negotiate about products, or help automatically configure products and services according to specified user requirements. The combination of machine-processable semantics of data based on ontologies and the development of many specialized reasoning services will bring the Web to its full power. The authors discuss: taxonomies; information sources; future issues; business viewpoints; the e-marketplace; and B2B e-commerce standardisation …

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A Framework For Performance And Value Assessment Of E-Business Systems In Corporate Travel Distribution, A.M. Chircu, Robert J. Kauffman Jan 2001

A Framework For Performance And Value Assessment Of E-Business Systems In Corporate Travel Distribution, A.M. Chircu, Robert J. Kauffman

Research Collection School Of Computing and Information Systems

This chapter proposes and illustrates a framework that the authors call the value life cycle for e-commerce systems. Based on recent research results that relate to technology investments in the corporate travel industry and related theoretical and empirical perspectives, the authors lay out the corporate travel e-commerce system solutions value life cycle. The perspective involves estimating the maximum value that that an organization can obtain by implementing an e-commerce system in a specific industry and competitive environment. It also considers multiple factors that act as value contingencies for the implementation process. These create barriers to value accrual and to …

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News Release, April 12, 2001: Cpa Journal Profile Of The Independence Standards Board, Independence Standards Board Jan 2001

News Release, April 12, 2001: Cpa Journal Profile Of The Independence Standards Board, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Letter To Members Of The International Organization Of Securities Commissions, Arthur Siegel, Independence Standards Board Jan 2001

Letter To Members Of The International Organization Of Securities Commissions, Arthur Siegel, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Project Task Force - Legal Services, Independence Standards Board Jan 2001

Project Task Force - Legal Services, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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The Call Of The Sirens: The Women Who Support The Fremantle Dockers, Fiona Irvine Jan 2001

The Call Of The Sirens: The Women Who Support The Fremantle Dockers, Fiona Irvine

Theses : Honours

Australian Football and sport in general is a large part of the Australian culture. In the past men have dominated most aspects of sport as participants, spectators and administrators. Women have fulfilled a submissive role supporting men's sporting pursuits. However, the role of women is more significant and football clubs are recognising the importance of this membership segment by creating clubs within clubs to cater for the needs of female members. This study examined the reasons why women enjoy watching men's sport and if there are specific reasons why they joined a women-only supporter club of a male sport. A …

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Critical Study Of The Managerial Selection Practices In Malaysian Business Organisations, Zeti Sheikh Othman Jan 2001

Critical Study Of The Managerial Selection Practices In Malaysian Business Organisations, Zeti Sheikh Othman

Theses : Honours

An exploratory study was made on the managerial selection practices of Malaysian business organizations. The data for the study was provided by 62 business organizations comprising 22 Malaysian-owned small and medium enterprises, 26 large locally-owned corporation and 14 Malaysian-based multinational companies. Comparisons of the selection practices were made between the two categories of Malaysian local companies; between the Malaysian local companies and the multinationals, and between selection practices of the Malaysian organizations combined with the practices in the developed countries as revealed by management literature. Analysis of the results reveal that generally there were little differences between the selection practices …

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Development Of A Theoretical Model Based Upon Factors Influencing A Firm's Suitability For Organizational Evolution, Ronald T. Sones Jan 2001

Development Of A Theoretical Model Based Upon Factors Influencing A Firm's Suitability For Organizational Evolution, Ronald T. Sones

Theses and Dissertations

Early motion pictures resembled theatre productions on film. Decades would pass before the techniques of special effects and editing evolved to provide the type of movie often shown today. Similarly, early television looked like a radio show where the audience could observe the speakers. Ford's Model T, a "horse-less" carriage. seemed to be designed for a harness. In these examples, successful companies learned how to harness and exploit the power of new technologies--others companies became victims. Companies of the current economy must recognize they face a similar watershed. According to Tom Stewart, the economy effectively transitioned into the Information Age …

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Role Playing And Cooperative Learning In The Ais Course, Dennis F. Togo, Kristi Jane Yuthas Jan 2001

Role Playing And Cooperative Learning In The Ais Course, Dennis F. Togo, Kristi Jane Yuthas

Business Faculty Publications and Presentations

The accounting information systems course is often viewed as difficult to teach because it contains topics that are less quantifiable and structured in comparison to courses in financial or managerial!cost accounting. Yet, many AIS instructors have developed successful teaching techniques that are suited to the AIS course. A creative teaching approach for the AIS course is that of role-playing organizations and their operations, especially for transaction cycles. In addition, cooperative learning can be nicely coupled with role playing because of their common emphases on social interdependence and shared learning. The benefits and guidelines for cooperative learning and role playing are …

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Erps And Strategy: First, Do No Harm, Kristi Jane Yuthas, Catherine Banbury, Darrell Brown Jan 2001

Erps And Strategy: First, Do No Harm, Kristi Jane Yuthas, Catherine Banbury, Darrell Brown

Business Faculty Publications and Presentations

ERP and other systems projects are now commonly preceded or accompanied by reengineering efforts. Traditional reengineering projects use a 'clean sheet' approach, in which companies attempt to design ideal processes without being bound to existing processes and constraints. When reengineering is associated with information technology (IT) implementation, the more common approach is known as 'tool-driven' or 'system-enhanced' reengineering. Under this approach, the new processes are designed with explicit attention to the opportunities and constraints presented by the capabilities of the new information system. Although IT-related reengineering approaches have matured through time, they have not kept pace with current perspectives on …

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Investment Performance Comparison Between Roth And Traditional Individual Retirement Accounts, George Kutner, Lloyd Doney, James Trebby Jan 2001

Investment Performance Comparison Between Roth And Traditional Individual Retirement Accounts, George Kutner, Lloyd Doney, James Trebby

Accounting Faculty Research and Publications

With the recent introduction of the Roth Individual Retirement Account (IRA) along with a significantly improved Traditional IRA, there has been considerable interest in comparing the performance of these investment vehicles. Some confusion regarding these comparisons has evolved. In this paper we show that this confusion may be attributed to scale and tax differences between the two investment vehicles. We adjust for these differences by focusing on the after-tax rate-of-return on investment for each IRA vehicle. We find that performance depends crucially on the relationship between an individual's tax rates at the time of investment and at the time of …

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Analyzing The Roles Of Local Non-Governmental Organizations (Ngos) In Sustainable Tourism: A Case Study Of Belize, Central America, Shaun Finnetty Jan 2001

Analyzing The Roles Of Local Non-Governmental Organizations (Ngos) In Sustainable Tourism: A Case Study Of Belize, Central America, Shaun Finnetty

Theses and Dissertations (Comprehensive)

Non-governmental organizations (NGOs) have become influential development actors in the developing world over the last two decades and are becoming increasingly involved in “sustainable” activities. However, there has been little attention given specifically to how NGOs impact sustainable development through particular development activities such as tourism and if the organizations themselves are sustainable. Therefore, the purpose of this thesis was to address this shortcoming in the development literature by undertaking a comprehensive study that analyzed the role of NGOs in the tourism sector in Belize. The research utilized a qualitative approach and employed descriptive survey techniques along with an extensive …

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2001 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate. Jan 2001

2001 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes for 2001.

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The Venture Capital Investment Bust: Did Agency Costs Play A Role? Was It Something Lawyers Helped Structure?, Joseph Bankman, G. Marcus Cole Jan 2001

The Venture Capital Investment Bust: Did Agency Costs Play A Role? Was It Something Lawyers Helped Structure?, Joseph Bankman, G. Marcus Cole

Journal Articles

This Article examines the question of why venture capital firms would continue to raise technology funds, and then invest those funds, when they were certain that the business markets for such investments were overvalued preceding the “crash” of April 2000. We interviewed a number of venture capitalists, lawyers, entrepreneurs, and other industry observers in search of an explanation. The explanations offered by key decision makers for the observed investment behavior can be categorized as of three types of theories: agency cost theories, herd behavior and other cognitive bias theories, and non–agency cost theories. Agency cost theories suggest that the activity …

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Effects Of Organizational Climate, Feedback-Seeking Environment And Innovation Characteristics On The Implementation Of A 360-Degree Feedback System, Simon Alan Bartle Jan 2001

Effects Of Organizational Climate, Feedback-Seeking Environment And Innovation Characteristics On The Implementation Of A 360-Degree Feedback System, Simon Alan Bartle

Psychology Theses & Dissertations

The present study examined the effects of organizational climate, feedback seeking environment and innovation characteristics on the implementation of a 360-degree feedback system within a large financial holdings company. The effect of user attitudes toward the 360-degree feedback system was also assessed. A sample of responses from 255 360-degree feedback system users was collected over a 14-month time period. LISREL was used to test the hypothesized structural model. Overall goodness of fit for the model was poor (using generalized least squares estimates: the Non-Normed Fit Index (NNFI) = .95, Comparative Fit Index (CFI) = .96; Root Mean Square Error of …

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Bcas: A Web-Enabled And Gis-Based Decision Support System For The Diagnosis And Treatment Of Breast Cancer, Guisseppi A. Forgionne, Aryya Gangopadhyay, Monica Adya, Joseph K. Tan Jan 2001

Bcas: A Web-Enabled And Gis-Based Decision Support System For The Diagnosis And Treatment Of Breast Cancer, Guisseppi A. Forgionne, Aryya Gangopadhyay, Monica Adya, Joseph K. Tan

Management Faculty Research and Publications

For decades, geographical variations in cancer rates have been observed but the precise determinants of such geographic differences in breast cancer development are unclear. Various statistical models have been proposed. Applications of these models, however, require that the data be assembled from a variety of sources, converted into the statistical models’ parameters and delivered effectively to researchers and policy makers. A web-enabled and GIS-based system can be developed to provide the needed functionality. This article overviews the conceptual web-enabled and GIS-based system (BCAS), illustrates the system’s use in diagnosing and treating breast cancer and examines the potential benefits and implications …

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Strategic Asset Allocation For Individual Investors: The Impact Of The Present Value Of Social Security Benefits, Steve Fraser, William Jennings, David King Jan 2001

Strategic Asset Allocation For Individual Investors: The Impact Of The Present Value Of Social Security Benefits, Steve Fraser, William Jennings, David King

Management Faculty Research and Publications

This paper demonstrates the dramatic effect of social security wealth on individuals’ asset allocation. We first discuss why social security wealth should be included in portfolio asset-mix decisions. We then draw parallels between social security benefits and inflation-indexed treasury bonds to help quantify the present value of social security benefits. Finally, we show the portfolio impact of including social security wealth under several asset-mix decision rules. Excluding social security wealth from the asset mix decision results in sub-optimal portfolios. Including social security wealth provides an incentive for including more stock in the asset mix.

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Exploring The Experiences Of Collaborative Planning Initiatives, Mark Barratt, Alexander Oliveira Jan 2001

Exploring The Experiences Of Collaborative Planning Initiatives, Mark Barratt, Alexander Oliveira

Management Faculty Research and Publications

Supply chain integration (or synchronisation) is to a large extent still only a promise, despite many considerable efforts by organisations and their customers and suppliers. Lack of visibility of true consumer demand and collaborative relationships based upon joint decision making remain significant barriers to the goal of supply chain integration. Collaborative planning, forecasting and replenishment (CPFR) is a strategy which promises to overcome these barriers, and seeks through joint planning, joint decision making and the development of a clearer understanding of the dynamics of the supply chain replenishment process to deliver some of the promised benefits of actual supply chain …

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The Use Of Marketing Knowledge In Formulating And Enforcing Consumer Protection Policy, J. Craig Andrews Jan 2001

The Use Of Marketing Knowledge In Formulating And Enforcing Consumer Protection Policy, J. Craig Andrews

Marketing Faculty Research and Publications

The purpose of this first chapter of the handbook is to discuss how the findings and approaches offered by the marketing discipline are used in consumer protection policy.

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Does Vanity Describe Other Cultures?: A Cross Cultural Examination Of The Vanity Scale, Srinivas Durvasula, Steven Lysonski, John Watson Jan 2001

Does Vanity Describe Other Cultures?: A Cross Cultural Examination Of The Vanity Scale, Srinivas Durvasula, Steven Lysonski, John Watson

Marketing Faculty Research and Publications

Vanity is a psychological construct that describes a person's excessive concern with physical appearance or achievement. A scale, recently developed to measure this construct, has been psychometrically validated using data from U.S. respondents. The goal of this paper is to determine if this scale can be used cross-culturally. If the scale has cross-cultural applicability, it can be used as a counseling device to guide and alert individuals to certain tendencies. The scale also can be used to track foreign cultures as they adopt a consumerism ethos more aligned to Western consumer culture. Based on data from 475 young adults in …

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Public Perceptions Of Wisconsin’S Pavements And Tradeoffs In Pavement Improvement, Richard Robinson, David Kuemmel, Ronald C. Sonntag, Stephen F. Shober, Robert J. Griffin Jan 2001

Public Perceptions Of Wisconsin’S Pavements And Tradeoffs In Pavement Improvement, Richard Robinson, David Kuemmel, Ronald C. Sonntag, Stephen F. Shober, Robert J. Griffin

Marketing Faculty Research and Publications

Findings are reported from Phase II of a three-phase pooled-fund project in Wisconsin, Iowa, and Minnesota to determine perceptions of drivers regarding pavement of rural two-lane highways. Among the survey topics were drivers' trust in the state department of transportation (DOT), pavement improvement trade-offs, and pavement evaluation. Results of the Wisconsin portion of the survey data are the focus of this study. The survey questionnaire was based in part on Phase I focus groups conducted to gauge beliefs about pavements as well as the language describing ruts, tining, and other pavement characteristics. Phase II entailed a statewide telephone survey of …

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The Structure Of Debt And Active Equity Investors: The Case Of The Buyout Specialist, James F. Cotter, Sarah Peck Jan 2001

The Structure Of Debt And Active Equity Investors: The Case Of The Buyout Specialist, James F. Cotter, Sarah Peck

Finance Faculty Research and Publications

This paper examines the role buyout specialists play in structuring the debt used to finance the LBO and in monitoring management in the post-LBO firm. We find that when buyout specialists control the majority of the post-LBO equity, the LBO transaction is likely to be financed with less short-term and/or senior debt and less likely to experience financial distress. We also find that buyout specialists have greater board representation on smaller boards, suggesting that they actively monitor managers, and that for these transactions, using debt with tighter terms does not significantly increase the firm's performance. In contrast, in all other …

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The Evolution Of Real Estate In The Economy, Dapeng Hu, Anthony Pennington-Cross Jan 2001

The Evolution Of Real Estate In The Economy, Dapeng Hu, Anthony Pennington-Cross

Finance Faculty Research and Publications

While the economy as a whole has been rapidly changing in response to technological innovation, real estate has evolved from a depository of wealth for households and assets for corporations into a major force in the debt and equity markets. In contrast, the role of real estate as a contributor to the nation's output and income has remained steady at approximately 11% of gross domestic product.

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