Business Commons^™

Rules-Based Vs. Principles-Based Accounting Standards: Analyzing The Impact Of Amending Apb No. 18 To A Principles-Based Standard, Jodi E. Ferring

Presidential Scholars Theses (1990 – 2006)

In the above analysis I considered the impact of amending APB No. 18 to a principles-based standard upon implementation, accounting objectives, and management manipulation. The analysis has uncovered both positive and negative aspects to a change in the accounting standards setting process. Implementation would be more costly and require more resources due to applying judgment instead of objective tests. Accounting objectives of comparability and reliability could arguably be improved assuming implementation is accurate. Principles-based accounting standards would not significantly improve consistency. Management structuring of transactions could be decreased assuming accurate implementation. The analysis has discovered that the potential success of …

Football Media Guide 2004, Indiana State University

Intercollegiate Athletics

No abstract provided.

Instructions For Authors, Discovery Editors

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.

The Mutual Find Scandal: A Day Trading Simulation, Matt Becker

Presidential Scholars Theses (1990 – 2006)

The 6.9 trillion dollar mutual fund industry has come under fire due to questionable practices conducted by mutual fund companies. Individual investors trying to diversify with a small amount of money have historically turned to mutual funds. Mutual funds were used as a safe vehicle for investors rather than buying thirty different stocks in order to diversify away unsystematic risk. The perception that mutual fund companies were acting in the best interests of individual investors has been challenged in the past year. Elliot Spitzer, the New York Attorney General, brought to light some illegal and highly questionable activities of mutual …

An Integrative Model Of Clients' Decision To Adopt An Application Service Provider, Yurong Yao

LSU Doctoral Dissertations

Application Services Providers (ASPs) exploit the economics of delivering commercial off-the-shelf software over the Internet to many dispersed users, but the decision-making process to adopt the ASP business model can be complex requiring a comprehensive consideration of various factors. As a new form of outsourcing, the ASP business model differs from traditional outsourcing models with respect to the attributes associated with vendors, clients, and applications. These differences are expected to demand decision models that are distinct from those in the traditional IS outsourcing. In this study, an integrative model for ASP adoption that incorporates economic determinants, strategic determinants, and social …

International Ffa School To School Linkage Program: Case Studies Of Two Familes, Bradley Allen Leger

LSU Doctoral Dissertations

The National FFA Organization is an agriculturally-based youth organization in the United States which has been providing/facilitating international experiences for its members for a number of years. One of these programs is the International FFA School to School Linkage Program (SSLP), in which selected American agricultural education/FFA programs are linked with specialized secondary agricultural schools/lyceums located in one of the countries of the former Soviet Union (FSU). The program’s main mission is for American students and teachers to share ideas with their FSU counterparts about the initiation and maintenance of small-scale agricultural entrepreneurships based on the United States’ agricultural education …

The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux

LSU Doctoral Dissertations

The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …

Partitioned Pricing: Can We Always Divide And Prosper?, Bidisha Burman

LSU Doctoral Dissertations

Research on partitioned pricing suggests that separating the surcharges from the base price of the advertised product may lead to a more favorable effect on consumers' evaluation of the offer compared to a combined presentation of the base price and the surcharge. In this dissertation we propose that partitioned price presentation may not always result in positive outcomes vis-à-vis combined presentation of prices. We propose that consumers' need for cognition and the perceived reasonableness of the surcharge are likely to influence their evaluation of partitioned versus combined prices. Based on cue diagnosticity, Persuasion Knowledge Model, and Characterization-Correction Model we develop …

Integrating A Technology-Enriched Curriculum: Ethno-Case Study, Juliette D. Angers

LSU Doctoral Dissertations

The purpose of this qualitative study was to provide an examination of beliefs, context factors, and practices of exemplary teachers that lead to a technology-enriched curriculum. Three middle school teachers participated. Using both direct and participant observation the Spradley model was followed with three rounds of observations: (1) descriptive, (2) focused, and (3) selective. Interviews were conducted with open-ended questions and documents were collected from the parish website. This research provides: (1) up-to-date information on what and how educational technology is used today; and (2) information which gives other educators an understanding of what beliefs and context factors influence teachers …

Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang

LSU Doctoral Dissertations

This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …

The Mitigation Of Asymmetric Information Through The Use Of Earnouts, David Robert Beard

LSU Doctoral Dissertations

We examine the use of a contracting method in mergers and acquisitions known as an earnout. In this type of transaction, the bidder agrees to pay the target an initial amount for the acquisition plus future payments contingent on the achievement of performance milestones. Theory suggests that the contingent payment associated with earnouts should reduce adverse selection problems facing both parties in the merger. The purpose of this dissertation is to study the ability of earnouts to mitigate problems associated with asymmetric information and problem of agency. Specifically, we answer the following questions in analyzing these transactions. First, empirical evidence …

The Pervasive Impact Of Information Technology On Internal Auditing, Sridhar Ramamoorti, Marcia L. Weidenmier

Books and Book Chapters by University of Dayton Faculty

The impetus for this supplemental chapter titled The Pervasive Impact of Information Technology on Internal Auditing comes from The Institute of Internal Auditors Research Foundation (IIARF) monograph, Research Opportunities in Internal Auditing (2003), hereafter ROIA. ROIA combines theory and practice in conceptual frameworks to promote an understanding of the contemporary internal auditing environment. The goals of ROIA include stimulating academic research on significant internal auditing topics and serving as a “communication bridge” between academics and practicing professionals.

ROIA provided us with internal auditing related subject matter content, including the most promising areas of information technology (IT) application in internal auditing. …

A Classic Book—Revisited, Peter A. Maresco

New England Journal of Entrepreneurship

Book review by Peter Maresco.

Ricardo Semler, Maverick: The Success Story Behind the World’s Most Unusual Workplace, New York: Warner Books, 1993. ISBN 9780446516969

Ethical Reflections On Cyberstalking, Frances Grodzinsky, Herman T. Tavani

School of Computer Science & Engineering Faculty Publications

This essay examines some ethical aspects of stalking behavior in cyberspace. We have argued elsewhere that recent online stalking incidents raise a wide range of ethical concerns, including issues affecting gender (Grodzinsky and Tavani, 2001), personal privacy (Tavani and Grodzinsky, 2002), and physical vs. virtual harm (Grodzinsky and Tavani, 2002). The primary axis of discussion in this essay has to do with implications that cyberstalking has for our notion of moral responsibility, both at the collective (or group) and individual levels. For example, do collectivities and organizations such as Internet service providers (ISPs) have any moral obligations to cyberstalking victims, …

Asymptotic And Numerical Solutions For Diffusion Models For Compounded Risk Reserves With Dividend Payments, Sally S. L. Shao, C. L. Chang

Mathematics and Statistics Faculty Publications

We study a family of diffusion models for compounded risk reserves which account for the investment income earned and for the inflation experienced on claim amounts. We are interested in the models in which the dividend payments are paid from the risk reserves. After defining the process of conditional probability in finite time, martingale theory turns the nonlinear stochastic differential equation to a special class of boundary value problems defined by a parabolic equation with a nonsmooth coefficient of the convection term. Based on the behavior of the total income flow, asymptotic and numerical methods are used to solve the …

Re-Examining Venture Capitalist Certification And Insider Selling Decisions During The 1990s., Nicholas S. Koshiw

University Avenue Undergraduate Journal of Economics

This paper addresses the validity of certification and insider selling hypotheses within the context of new issues. Comparisons of venture capital backed and non venture-backed issues with similar offering characteristics show that issuers with venture capital affiliation are more underpriced than non venture-backed IPOs and insider selling results in decreased underpricing. These results contradict the findings of previous venture capital certification studies {Barry (1990), Megginson and Weiss (1991), and Lin and Smith (1997)}, but are consistent with recent work that examines grandstanding {Lee and Wahal (2002)} and insider selling decisions during hot market periods {Ljungqvist and Wilhelm (2003)}.

Compilation And Review Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Empty Page, Julia Dover

Theses

This work is the combination of several different pieces harvested from a cluster in my graduate program that focused on writing the memoir.

Memoir writing, for those who may be unfamiliar with it, is the art of dissecting memories into pictures, textures, aromas, melodies and flavors, then reconstructing them into some coherent form so as the reader may feel as if she has lived the experience herself. This is ultimately the goal of the memoir, but I do not believe it is the purpose of writing it in the first place.

The purpose of the memoir is reflection. The writing …

Comprehensive Evaluation Of Animated Instructional Software For Mechanics Of Materials, Timothy A. Philpot, Richard H. Hall

Civil, Architectural and Environmental Engineering Faculty Research & Creative Works

During the past three years, the Basic Engineering Department at the University of Missouri--Rolla has been developing a second-generation suite of instructional software called MecMovies for the mechanics of materials course. In the Fall 2003 semester, MecMovies was integrated into assignments throughout the entire semester for one of the six UMR mechanics of materials sections. This paper presents a comparison of student performance in the experimental section with student performance in five control sections along with discussion of student qualitative ratings and comments.

A Comparative Study Of Sports Orientated And Non-Sports Orientated People's Perceptions Of The Appropriateness Of Alcohol Sponsorship Within Sport, Sharee Wilton

Theses : Honours

This study examines people's perceptions of alcohol sponsorship in sport. Alcohol consumption and sport are closely linked as part of Australian culture and alcohol companies are major sponsors in Australian sport. This study explores any differences of opinion on alcohol sports sponsorship between sports orientated, somewhat sports orientated and non-sports orientated people. A continuum was used to determine where an individual fits between sports orientation and non-sports orientation. The study identified underlying influences that effect people's perception, such as personal participation in sport or having immediate family involved in sport. The study focused on Edith Cowan University students due to …

Imagining The Performance Zone: Overcoming Ambiguity In Consumer Based Electronic Performance Support Systems, Jason Simons

Theses : Honours

The locus of performance support implementation was once the domain of large corporations where its principles offered an attractive alternative to traditional methods of training within the scope of contemporary business practices. Due to economies of scale the large corporations were able to build effective performance support through the precise identification of the PERFORMANCE ZONE. This zone is created through the defining of the three attributes of performance, 1) the nature of the worker, 2) the nature of the task, and 3) the type and amount of support needed. lncreasingly the principles of performance-centred design have been adopted within diverse …

A Study Conducted For The Journal Of Microfinance: Published At Brigham Young University, Veronica Barlow, Angelica Hagman, Brooke Mildenhall, Eliza Steele

Student Works

The main purpose of our study was to discover the target market for The Journal of Microfinance by understanding the channels of learning most widely used by academics and practitioners in the field of microenterprise. Study group comprised of Veronica Barlow, Angelica Hagman, Brooke Mildenhall, and Eliza Steele.

Alpine Cc / Empire Consulting Group, David Stapley, David Hanks, Benjamin Carter

Student Works

Alpine Country Club maintains a private 18-hole golf course with amenities that include dining service, pro shop. social events, and golf tournament. Alpine Country Club is under the direction of a Board of Directors consisting of club members. Improving the club and providing the right amenities is a top priority for club management. Alpine Country Club contracted with Empire Consulting to create a survey to assess the opinion of its Equity Members regarding the 1) areas of improvement for Alpine Country Club. 2) whether member desire additional amenities to the club, and 3) how willing the member would be to …

Healthy Island Organic Products: A Study Determining How To Increase Customer Awareness, Jeff C. Yates

Student Works

The purpose of this research project is to provide information that will aid in increasing the awareness of organic products that Healthy Island carries and to understand the customer needs when dealing with organic products, such a noni juice. This information will assist Healthy Island in the development of an effective marketing strategy. The questions that I hope to answer through this project are the following: 1. Is there a mark t for organic products geared toward younger men and women? 2. What is the current knowledge of organic products, specifically noni juice 3. What are the most effective ways …

Utah Clean Energy: Market Research Project "Cougars For Clean Power", Laura Mactaggart, Marda Batt, Ted Olsen

Student Works

The research done in this project analyzes BYU students' position on preserving the environment and particularly measures their knowledge regarding wind power and their willingness to contribute to the purchase of wind power by BYU. Utah Clean Energy commissioned students of the Marriott School of Management at BYU to carry out this project. Research was based on 402 surveys, which were conducted throughout campus and BYU housing complexes. The survey questionnaire and the results of the survey are located in the appendix. From the data gathered, statistical analysis was performed including cross-tabulation, chi-square testing, z-test testing, correlation, regression, and purchase …

Reconstructability Analysis: Theory And Applications [Editorial Introduction], Martin Zwick, Guangfu Shu, Yi Lin

Complex Systems Faculty Publications and Presentations

Reconstructability analysis (RA) dates back to the pioneering work of Ashby in the mid-1960s. In the 1970s and 1980s, RA was the subject of very active research in the systems community. It receded for a time as a focus of activity, but the special issue of the International Journal of General Systems in 1996 on the General Systems Problem Solver and the special IJGS issue in 2000 on Reconstructability Analysis in China marked the renewal of interest in this area. The current volume is part of this resurgence of activity. It collects together papers from the group at Portland State …

Integrating The Hofstede Dimensions And Twelve Aspects Of Negotiating Behavior: A Six Country Comparison, Lynn E. Metcalf, Allan Bird

Marketing

In the more than 25 years since Hofstede's seminal work on culture first appeared, cross-cultural research has explored seemingly all aspects of behavior. With regard to cross-cultural negotiating behaviors, there is an embarrassment of riches. As data continue to accumulate, the search for a comprehensive synthesis seems not only appealing as a means of facilitating understanding, but also a necessary element of true knowledge creation. In the following analysis, we relate Hofstede's dimensions of cultural variability to cross-cultural negotiating behavior in six countries. We propose that a careful application of Hofstede's framework to the large body of work on cross-cultural …

Gender Bias In Internet Employment: A Study Of The Effects Of Career Advancement Opportunities For Women In The Field Of Itc, Andra Gumbus, Frances Grodzinsky

WCBT Faculty Publications

Women as individuals experience subtle discrimination regarding career development opportunities as evidenced by research on the Glass Ceiling. This paper looks at the ramifications of technology, specifically the Internet, and how it affects women's career opportunities.

Forging Relationships With Services: The Antecedents That Have An Impact On Behavioural Outcomes In The Life Insurance Industry, Srinivas Durvasula, Steven Lysonski, Subhash Mehta, Buck Peng Tang

Marketing Faculty Research and Publications

The extent to which service quality is linked to satisfaction, value and behavioural outcomes continues to be debated in the literature. This research investigated two models involving the linkages between service quality, satisfaction, perceived value, repurchase intention and willingness to recommend to others. The life insurance industry was chosen as the industry for investigation since it is virtually a pure service with little tangibility and high credence properties. Data were collected in Singapore in response to concerns about broadening understanding of these variables cross-culturally. Results of path analysis indicate that service quality has an indirect relationship with behavioural outcome measures …

Managerial Discretion In The Use Of Self-Ratings In An Appraisal System: The Antecedents And Consequences, Edward J. Inderrieden, Robert E. Allen, Timothy J. Keaveny

Management Faculty Research and Publications

Self-evaluations of performance have elicited the interests of researchers over the last four decades. Supporters attest to the importance of employee involvement in the appraisal process while detractors raise issues concerning leniency, validity and purpose. This study examines the circumstances under which superiors have discretion to ask subordinates to self-evaluate their performance in an ongoing appraisal system. Three primary issues are investigated: the conditions under which superiors requested subordinates to self-evaluate, the relationship between opportunity to self-evaluate and the type of post-appraisal interview that was conducted, and the impact of self-ratings on performance appraisal outcomes. Three hundred twenty-six subordinates responded …