Business Commons^™

The Fasbs Concepts Statement On Cash Flows And Present Value, Stanley Martens, Thomas Berry

College of Business Faculty and Staff Works

In February 2000, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements.  In this document the FASB asserts without proof that a present value computation along its lines will provide a good estimate of the fair value of an asset or liability.  Using numerical examples provided by the FASB, we attempt to construct arguments in support of the FASB’s claim.  We find that such arguments require strong and not at all obvious assumptions about players in hypothetical markets.

Bureau Of Labor Statistics, Janet Butler Munch

Publications and Research

The Bureau of Labor Statistics is the primary U.S. government agency that collects, analyzes and disseminates data and statistical studies about labor economics. The U.S. Congress along with numerous federal, state, and municipal government entities rely on the bureau’s studies research and publications to better understand employment and unemployment, wages, occupational trends, productivity, price indexes, worker income and compensation.

Supply Chain Management Excellence: The Role Of The National Institute For Transport And Logistics, Edward Sweeney

Other Resources

No abstract provided.

Aspects Of Recreational Access In The Wicklow Uplands: The Lough Dan And Lough Tay Catchment, A Case Study, Mieke Muyllaert

Masters

At a time when recreational resources are being put under increasing pressure, this study investigates to what extent recreational access in and to the L.Dan/L.Tay area of North Co. Wicklow is an issue for landowners and recreational users. The study area was chosen because of its closeness to Dublin, its popularity as a recreational destination, and the perception that conflicts between landowners and recreational users are becoming more common in the area. The study is based on surveys carried out among local residents and landowners, and recreational users. The information gathered includes the attitudes and behaviours towards access, the examination …

Safety Performance On Three Construction Sites, Seosamh Mac Aodha

Masters

The goal of this research was to evaluate factors affecting safety performance levels on three construction sites in the border region in the Republic of Ireland. In order to achieve this goal, safety performance levels were measured using qualitative and quantitative techniques. The effect of safety training on subsequent safety-related behaviour was also analysed on two of the sites. The results showed a high number of poor work practices. These areas included: unguarded openings; working at heights; housekeeping and personal protective equipment. The results also highlighted good safety performance in the areas of plant and equipment use. The results of …

The Tenderisation Of Shin Beef Using A Citrus Juice Marinade, Roisin Burke, Frank Monahan

Articles

The effectiveness of organic acids (acetic, citric, lactic) and a citrus juice marinade as tenderising agents in shin beef muscle was investigated. At 0.2 M, citric acid was more effective as a tenderising agent than acetic or lactic acid. Immersion of shin beef strips in citric acid (0–0.05 M) showed that a significant tenderising effect was obtained above a concentration of 0.013 M. When shin beef strips were immersed in the citrus juice marinade (31% orange juice, 31% lemon juice, 38% distilled water) mean pH decreased from 5.7 to 3.1 and mean sample weight increased by ∼65%. The mean Warner–Bratzler …

The Information Systems Environment Of Time-Based Competitors, Patrick Rondeau, T. S. Ragu-Nathan, M. A. Vonderembse

Scholarship and Professional Work - Business

Time-based competitors create product development and manufacturing practices that reduce response-time and enhance customization capabilities. These practices require an information-rich, internal environment capable of flexible resource deployment and direct and continuous feedback. These firms should have enhanced information systems planning capabilities, cross-functional involvement in information systems related activities, responsiveness to organizational computing demands, high levels of end-user development, and high levels of information systems performance. Data were collected from 265 manufacturers to develop measures for these information systems variables and to determine if there are relationships between the use of time-based practices and the levels of these variables. Results indicate …

Intertemporal Covariance And Correlation Stability In Mexican Stock Returns, Roberto Curci, Terrance Grieb, Mario Reyes

Scholarship and Professional Work - Business

No abstract provided.

The Hidden Value Of It: A Review Of Information Technology And The Productivity Paradox, Priscilla Arling

Scholarship and Professional Work - Business

Book review of "Lucas, H. C. (1999). Information technology and the productivity paradox: Assessing the value of the investment in IT. New York: Oxford University Press."

Indirect Evaporative Cooling Potential In Air-Water Systems In Temperate Climates, Ben Costelloe, Donal Finn

Articles

Recent developments have prompted a review of evaporative cooling technology as an effective means of cooling modern deep plan buildings. Prominent among these developments is the success of high temperature sensible cooling systems, particularly, chilled ceilings, which require a supply of cooling water at 14–18 °C. Crucial to the success of evaporative cooling technology, as a significant means of cooling in modern applications, is the ability to generate cooling water, in an indirect circuit, at a temperature which closely approaches the ambient adiabatic saturation temperature (AST) or wet bulb temperature (WBT). Recent experimental research has demonstrated that it is technically …

Supply Chain Management Best Practice: Lessons For Healthcare Materials Management, Edward Sweeney

Other Resources

No abstract provided.

You Need To Think Supply Chain Management!, Edward Sweeney

Other Resources

No abstract provided.

Rationalising The Construction Materials Purchasing Process, Louis Gunnigan, Alan V. Hore, Trevor Orr

Conference papers

This paper is concerned with the process used in locating and removing inefficiency in the construction materials purchasing process. In the first part, a case study is presented showing the build-up of costs involved in purchasing materials. Potential for substantial savings is revealed. The second part of the paper gives a status report on a rationalisation pilot project currently being undertaken by the Construction Information Technology Alliance (CITA). This project aims to show how greater effectiveness and efficiency can be applied to the administration of the construction materials purchasing process by the application of information technology already used widely in …

Nnp “Nowhere Near Perfect”, Thomas Power

Other Resources

The aim of this essay is to examine two views and conclusions on the now commonly recognised inadequacies of Net National Product as an indicator of aggregate national well-being. It outlines Dasgupta’s simplified model of the effect of environmental losses on NNP and reviews Douthwaite’s treatment of NNP.

Managing Information Technology For Service Quality: A Study From The Other Side, Pratyush Bharati, Daniel Berg

Management Science and Information Systems Faculty Publication Series

System quality, information quality, user IS characteristics, employee IS performance and technical support are identified as important elements that influence service quality. A model interrelating these constructs is proposed. Data collected through a national survey of IS departments in electric utility firms was used to test the model using regression and path analysis methodology. The results suggest that system quality, information quality, user IS characteristics through their effects on employee IS performance influence service quality while technical support influences service quality directly. The results also suggest that employee IS performance contributes more to service quality as compared to technical support. …

Inventory Competition In Make-To-Stock Systems, Ehsan Elahi, Saif Benjaafar, Karen Donohue

Management Science and Information Systems Faculty Publication Series

We present models for competition among multiple suppliers for demand from a single manufacturer. The suppliers produce to stock a single product and are allocated demand by the manufacturer based on the amount the amount of inventory they hold. We prove the existence of a Nash equilibrium for a broad class of market allocation schemes. For the special case of identical suppliers under either a stock-proportional or fill rate-proportional allocation, we show the uniqueness of the Nash equilibrium. Analysis of the Nash equilibrium for this case reveals that (a) the manufacturer benefits from competition (in the form of higher fill …

Blue Cross And Blue Shield Of Florida Annual Report: 2003, Blue Cross Of Florida, Inc.

Florida Blue Archives Printed Materials

Annual company report for 2003 detailing Blue Cross of Florida's business operations, financial assets and expenditures, and executive leadership.

Experimental Economic Approaches To International Marketing Research, Nancy R. Buchan

Faculty Publications

No abstract provided.

The Evolving E-Business Strategy: Lessons Learned, Anand Jeyaraj, Marius Janson

Management Information Systems Faculty Publications

Bricks-and-mortar companies wishing to create value-added Internet services do so in a business environment that is characterized by great uncertainty and, hence, formulating a coherent business strategy is exceedingly challenging. This paper presents a case study based analysis of the evolving eBusiness strategy of a bricks-and mortar grocer contrasted with the strategies of other competitors. The grocery company took a logical, measured, incremental, and, ultimately, successful approach to its eBusiness strategy formulation, development, and implementation. Our case study suggests that in an environment characterized by chaotic change bricks-and-mortar companies can benefit from a strategy informed by organizational learning and eBusiness …

Beyond The Reality Of Injury And Statistical Death: An Internship Experience In Forensic Economics, Henrietta Iranyi

Masters Culminating Experiences (1993-2011)

Day after day, people get terminated, injured, or even killed. In forensic economics, more specifically, in personal injury and wrongful death litigation, the injured party is often allowed to receive compensation for the economic losses suffered. It is the job of an economic expert to evaluate the damages in the different personal injury and wrongful death cases. The following report demonstrates three different situations when economic damage evaluation would be performed by an expert. Two of the cases evaluate lost earnings (including fringe benefits) and lost support to the injured person and/or the immediate surviving family members. The third case …

Reconstruction Services For Iraq, Department Of Agriculture And Food, Western Australia

All other publications

As Iraq enters a new phase in its history, Australia is poised to play a leading role in the reconstruction of Iraq's agricultural sector. Initially, food security will be the main priority with later phases of the development process concentrating on harnessing agriculture as an engine for economic growth and poverty alleviation.

Western Australia has a long tradition of supplying countries of the Middle East with high quality foodstuffs and in implementing agricultural development projects. The Middle East is one of Western Australia's key trading partners, consuming an annual food production valued in excess of $1 billion. In recent times, …

Japanese Attitudes Toward American Business Involvement In Japan: An Empirical Investigation Revisited, Syed H. Akhter, Toshikazu Hamada

Marketing Faculty Research and Publications

Generation Xers in Japan continue to draw increasing attention not only because they constitute a promising segment for many products and services but also because they are expected to play a critical role in shaping their country’s political and economic relations with other countries. This paper examines their attitudes toward US products, businesses, and government. It also examines their behavioral intentions and their expectations of their government in terms of managing American business involvement in Japan. Findings and implications are presented.

Should Marketing Managers Be Concerned About Attitudes Towards Marketing And Consumerism In New Zealand: A Longitudinal View, Steven Lysonski, Srinivas Durvasula, John Watson

Marketing Faculty Research and Publications

New Zealand has gone through a radical metamorphosis since free market economics were introduced in the mid-1980s. Marketing managers are particularly interested in the views of consumers about issues dealing with marketing activities. Negative views could signal consumer backlash against free market activities. This study examines the views of consumers from 1986 to 2001 on a range of issues dealing with marketing and consumerism. The results clearly show that consumers are less negative about marketing and consumerism issues since 1986. It seems likely that New Zealand has evolved in terms of the consumerism life cycle over the last 15 years. …

Blue Cross And Blue Shield Of Florida Annual Report, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

No abstract provided.

Report: The Blue Foundation For A Healthy Florida Summer 2003 Grant Summaries, The Blue Foundation For A Healthy Florida

Florida Blue Archives Printed Materials

No abstract provided.

Report: The Blue Foundation For A Healthy Florida Winter 2003 Grant Summaries, The Blue Foundation For A Healthy Florida

Florida Blue Archives Printed Materials

No abstract provided.

Newsletter: Shepherd’S Hope: Prescription For Hope, Shepherd's Hope

Florida Blue Archives Printed Materials

No abstract provided.

Brochure: Flexible Individual Coverage For Every Stage Of Life, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

A brochure about Flexible individual Coverage for every stage of life.

2003 Employee Benefits Program Slideshow Presentation, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

2003 Employee Benefits Program Slideshow Presentation.

Employee Health Benefits Packet, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

Employee Health Benefits Packet, includes: Left-hand pocket [listed in order they are in the packet]: Welcome: A Guide to Enrolling and Understanding Your Benefit Choices, BlueCare for Large Groups, Choice Model Vignette, BlueOptions PreSet Packages, BlueOptions Health Benefits Plans, BlueOptions Physician Copayment Plan for Large Groups—High Option. Right-hand pocket [listed in order they are in the packet]: Discover What’s New from Blue packet includes: BlueOptions Health Plans Fast Facts, A Consumer-Directed Health Plan Fast Facts, Valuable Health Resources and Support for Your Employees Fast Facts, Online Enrollment Fast Facts, BlueChoice PPO Plans Overview Fast Facts, BlueCare an HMO Plan Fast …