Business Commons^™

Directory Of Accounting Faculty For The Academic Year 2002-2003, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Model Policies For Granting Of Credit And Transitioning For The Computer-Based Uniform Cpa Examination., American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.

Center For Professional Ethics, Volume 3, Issue 2, [2002], Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Continuing the Discussion: September 11, 2001
• The "9/11" Forums
• Director's Corner: Looking Outward by Robert P. Lawry
• Drama Discussion: Teaching Ethics Through Theater by Dariene Rebello Rao and Marvin Rosenberg
• Volume 3, Number 2: News, Notes, and Future Events

Insurance Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For State And Local Governmental Units (Non-Gasb 34 Edition) : A Financial Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

It's All Relative: A Study On The Acceptance Of Family Employment In College Athletics, Jennifer E. Cirillo

Graduate Student Dissertations, Theses, Capstones, and Portfolios

Nepotism is a dirty little word: Related individuals work together in entertainment, medicine, education and yes, even sports administration. This study proposes to identify the acceptance of relatives, by blood or by marriage, working together in NCAA Division II colleges in the southeastern United States. "Nepotism" is an arguably accurate descriptor of arrangements of relatives working together. However, the potential for real as well as asserted preferential treatment is shown to exist. Further, as the trend of couples working in the same discipline grows, whether or not a candidate accepts a position may be determined by the potential manager's acceptance …

A Model And Methodologies For The Location Problem With Logistical Components, Siddhartha Syam

Management Faculty Research and Publications

This paper significantly extends traditional facility location models by introducing several logistical cost components such as holding, ordering, and transportation costs in a multi-commodity, multi-location framework. Since location and logistical costs are highly inter-related, the paper provides an integrated model, and seeks to minimize total physical distribution costs by simultaneously determining optimal locations, flows, shipment compositions, and shipment cycle times. Two sophisticated heuristic methodologies, based on Lagrangian relaxation and simulated annealing, respectively, are provided and compared in an extensive computational experiment.

Stewardship, Accounting And Management, Kathryn Lancaster

Accounting

Previous chapters have described the vast array of resources that Cal Poly’s officials oversee. As students, educators and others in the surrounding community continue to use Cal Poly Land and surrounding areas, the ecological system and its capacity to recover become strained. In order to ensure that in 100 years students (and other Cal Poly stakeholders) will be able to have the same opportunities to benefit from the land resources, Cal Poly’s stakeholders need to develop the mind-set and tools to help us maintain and enhance these resources. This section describes several approaches available to help us.

2002 Historical Calendar, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

2002 calendar printed for Blue Cross and Blue Shield of Florida employees.

Manual: The Blue Foundation For A Healthy Florida – 2002 Public Relations Results, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

A Blue Foundation For a healthy Florida Manual for 2002 Public Relations Results.

Using Benford's Law To Detect Fraud In The Insurance Industry, Meredith Maher, Michael D. Akers

Accounting Faculty Research and Publications

Benford's Law is the mathematical phenomena that states that the first digits or left most digits in a list of numbers will occur with an expected logarithmic frequency. While this method has been used in industries such as oil and gas and manufacturing to identify fraudulent activity, it has not been applied to the health insurance industry. Since health insurance companies process a large number of claims each year and these claims are susceptible to fraud, the use of this method in this industry is appropriate. This paper examines the application of Benford's Law to four health insurance companies located …

A Rhetorical Analysis Of Theodore Hesburgh's Fund-Raising Speeches For The University Of Notre Dame, Peggie Mathaba Ncube

Dissertations

Problem Statement. Literature reveals that college or university presidents play a key role in raising funds for their institutions. These roles are well documented, and yet many presidents face challenges in raising adequate funds for their institutions. Success stories of some university presidents are recorded, but no research has studied their rhetoric in raising funds in an attempt to uncover their formula for success. One such president is Theodore Hesburgh of the University of Notre Dame.

Methodology. This study assumes a rhetorical design, specifically the Burkean dramatistic approach to analyze Theodore Hesburgh's fund-raising speeches to the alumni of the …

The Design, Implementation, And Assessment Of Initial Change And Growth In A Local Voluntary Organization And Its Members, Tracy Ann Weber

Dissertations

Problem. During the past 30 years, Americans have steadily reduced their participation in the traditional forms of community involvement, such as clubs, associations, and organizations, that bring people together to effectively pursue a shared objective. In this postmodern society, leaders of community and nonprofit organizations find they are asking themselves difficult questions about the most effective methods of fulfilling their mission and simultaneously meeting members' changing needs. Participatory volunteer-run organizations, such as a local branch or chapter of a national organization, face many challenges, making it hard to establish and maintain there organizations. They demand great energy of leaders, …

Harnessing Cultural Diversity To Stimulate Organizational Learning, Mary G. Trefry, Gildas Vaillant

WCBT Faculty Publications

No abstract provided.

The Roles And Attributes Of Human Resource Leaders During Organizational Restructuring, Alison Anne Brown

Dissertations

Problem. As the number of organizations involved in major restructuring increases, Human Resource (HR) leaders find themselves in a labyrinth of evolving roles. How might they facilitate the organization's desire to successfully wed human needs and experiences to profit expectations and strategies?

Purpose. This qualitative study seeks to increase understanding of the dual role played by human resource leadership, as they are both survivors and facilitators of organizational restructuring. It answers the overarching question: What are the unique contributions made by HR leaders to the organizational restructuring process?

Methodology. Through a purposive sampling process, 11 HR leaders were identified who …

The New Basel Capital Accord: Making It Effective With Stronger Market Discipline, Harald Benink, Clas Wihlborg

Business Faculty Articles and Research

In January 2001 the Basel Committee on Banking Supervision proposed a new capital adequacy framework to respond to deficiencies in the 1988 Capital Accord on credit risk. The main elements or ‘pillars’ of the proposal are capital requirements based on the internal risk-ratings of individual banks, expanded and active supervision, and information disclosure requirements to enhance market discipline. We discuss the incentive effects of the proposed regulation. In particular, we argue that it provides incentives for banks to develop new ways to evade the intended consequences of the proposed regulation. Supervision alone cannot prevent banks from ‘gaming and manipulation’ of …

A Marketing Research Study: Entertainment Preferences And Perceptions Among Teenagers In Utah County And Salt Lake County High Schools / Prepared For Thanksgiving Point Institute, Richard L. Frost, Jeff Watson, Clark Cotterell, Colby Slaughter

Student Works

Thanksgiving Point Institute is interested in attracting more teenagers to its entertainment resort in Lehi, Utah. In order to better understand how to become a teenage entertainment destination, Thanksgiving Point must find the answers to three important questions: 1) What are teenagers' entertainment habits and preferences? 2) What are teenagers' current perceptions of Thanksgiving Point, and how would they suggest improvement? 3) Through what media can teenagers most effectively be reached? University Research Consultants comprised of Rick Frost, Jeff Watson, Clark Cotterell and Colby Slaughter.

Snowbird/Alta Combination Ticket Study: A Marketing Research Study For Snowbird / Prepared By Snowflake Research (Part 2), Brent Castle, Joshua Howe, Joshua Mason

Student Works

The proposed research will be comprehensive in nature. The ultimate goal of this project is to study the clientele of Snowbird and evaluate their awareness of the new Snowbird / Alta Combination Ticket. This objective will be achieved by surveying skiers about the following: What would encourage them to purchase the combination ticket. How much would they pay for the combination ticket. How much does price influence the skiers decision to purchase the combination ticket. What type of discount/package would encourage skiers to purchase the ticket. Snowflake Research comprised of Brent Castle, Joshua Howe, Joshua Mason.

Generational Marketing, Missy Mckinney

Whittier Scholars Program

In this paper I will examine the relationship between generations and the evolution of marketing as evidenced by a single product, Coca Cola. I will be using statistics and generalizations made about the Baby Boomers (born 1943-1960) and the so-called Generation Xers (born 1961-1981) to display the changes marketing has undergone and to explain what attitudes have changed the direction of marketing. In order to do that, is important first to explain the context in which these generation exist, as well as the characteristics that overwhelmingly classify the people who were born into them. In order to show these changes …

Interviewer Questioning Strategies: Small Business: The Implications That Inappropriate Questioning Has For Compliance With The West Australian Equal Opportunity Act, 1984, Kelly Pember

Theses : Honours

No abstract provided.

An Exploratory Study Of Constructive Differentiation By Managers Of Multi-Ethnic Workforces In Indonesia And Malaysia, M. A. Fergusson-Stewart

Theses : Honours

Indonesia and Malaysia are two of Australia's closest geographical neighbours and represent major trading partners; Malaysia, as one of the economic success stories of Southeast Asia and Indonesia, as the third most populous nation in the world are politically and economically of great significance to business in Australia. Both have experienced racial rioting, the former as recently as 1998, and the later in 1969. Much of the tension that has led to these riots centres around the relationship between the ethnic Chinese communities in these countries and the other ethnic groups, particularly the Pribumi in Indonesia and the Bumiputera in …

Toward A Total-Cost Approach To Environmental Instrument Choice, Daniel H. Cole, Peter Z. Grossman

Scholarship and Professional Work - Business

Much of the theoretical literature on environmental instrument reflects a normative presumption that only "economic" instruments, such as effluent taxes or tradable quotas, can produce an efficient outcome. Other potential alternatives, such as non-tradable quotas or more general Pigovian taxes are ruled out as inherently inefficient. Moreover, most of the literature relies on an important but unwarranted presumption: that cost and benefit functions, although they may be subject to uncertainty, are identical regardless of the regime that is chosen; that is price and quota systems are assumed to face the same cost and benefit curves with the same expected values. …

Mexican Peso Futures And Exchange Rate Volatility, Roberto Curci, Cynthia J. Brown

Scholarship and Professional Work - Business

The reintroduction of Mexican peso futures contracts in April 1995 resulted from a refocus of governmental policy to the use of market-based mechanisms to stabilize the exchange rate. Interest in the Mexican peso future contracts has been high as investors look to manage their exposure from transactions and investments denominated in pesos. This study utilizes a VAR framework to analyze the relationship between the volatility in theMexican peso spot market and futures contracts trading activity. Shocks to the exchange rate volatility lead to increased hedging-type activity. Furthermore, an increase in futures contracts trading activity (reflecting additional speculation-type activity) results in …

An Investigation Of Adjustable-Rate Mortgage Pricing Features, William K. Templeton, Robert S. Main, J. B. Orris

Scholarship and Professional Work - Business

Investigates costs and risks associated with the choice of terms for adjustable rate mortgages. Impact of mortgage-rate changes on the size of payments for adjustable-rate mortgages; Examination of the choice of length of the fixed period before the occurrence of the first interest rate; Assessment of the choice of annual and lifetime caps for a standard one year adjustable rate mortgages.

From Unemployment To Self-Employment, An Investigation Into The Profile Of ‘This’ Entrepreneur, Nora Mary O'Mahony

Theses

Richard Cantillon, who in 1734 introduced the term ‘entrepreneur’ into economic literature, described entrepreneurship as

‘‘Self-employment of any and every sort" (Long 1983 P 48)

Self-employment is entrepreneurship at its simplest form. According to O’Kane (1997) entrepreneurship is

“The dynamic process of creating wealth, undertaken hy people who assume a risk in terms of money, energy, time and/or career commitment, and creating value through the provision of some product or service. ” (O’Kane 1997 P 6)

Entrepreneurship is nothing new. Men without wealth have always been attracted by the prospect of attaining it and the opportunities, which it affords. (Bruce …

Women Entrepreneurs: Factors That Contribute To Women Launching Their Own Business And Factors That Satisfy Women Entrepreneurs, Jean M. Mcatavey

Graduate Student Dissertations, Theses, Capstones, and Portfolios

Factors that contribute to women launching their own business and satisfaction levels of women entrepreneurs are examined. Survey responses from 94 respondents are obtained from women entrepreneurs in Florida. An ANOVA was used to compare sample means between the demographics and the independent variables. Aligning with values, regaining excitement, being in charge, advancing myself, fulfilling life-long goal and balancing family and friends contribute to reasons why women launch their own business. Regression analyses were also conducted where being in charge, fulfilling a life-long goal, and balancing family and work contribute 41% of the variance of the dependent variable regaining excitement. …

A Comparison Of Louisiana Secondary Career And Technical Teachers And Academic Teachers On Learning Type And Perception Of School Climate, Tracy Andries Beard

LSU Doctoral Dissertations

The purpose of this study was to investigate the relationship between Louisiana public secondary school teachers' primary learning type and teaching area; and the influence of learning type and teaching area on the teacher's perception of school climate. A total of 293 Louisiana public secondary school teachers participated in the study. An instrument with three parts was used to collect data for this study: demographics, Learning Type Measure and Organizational Health Inventory. Over two-thirds of the respondents were female. Mean age was 43 years and mean teaching experience was 16.41 years. Over three-fourths of respondents were white while over 50% …

Lmx Dyad Agreement: Construct Definition And The Role Of Supervisor/Subordinate Similarity And Communication In Understanding Lmx, Barbara Dale Minsky

LSU Doctoral Dissertations

Much LMX research is predicated upon the assumption that the quality of the supervisor-subordinate relationship is predictive of important organizational and individual outcomes. I propose, however, that leader-member agreement in perception about the nature of the relationship as well as the type of relationship itself is important. I have identified and examined some of the theoretically relevant determinants of leader and member perceptual agreement regarding the nature of their LMX relationship. I hypothesized that relational demography, values, perceived similarity, communication, feedback, and role clarity are related to LMX perceptual agreement. Data was collected through surveys personally administered to employees at …

Small And Medium Enterprises In Singapore And The New Economy, Boon Chye Lee, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

From its earliest days as a British outpost, Singapore has relied heavily for its economic survival on its position as an entrepot trading centre. In the first decades after independence in 1965, economic strategy was focused on building infrastructure, attracting foreign direct investment, and export-led growth. The political commitment to openness in both trade and capital — and, more recently, labour — is one of the key features of a strategy that has delivered remarkable returns in terms of the economic well-being of the people of Singapore. Between 1961 and 1996 GDP per capita grew at an average rate of …