Business Commons^™

Members In Medium Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 14, Number 6, November/December 2005, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Planner, Volume 20, Number 6, November-December 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Finance, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, November 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

City Of Fort Hancock, Texas Zoning Ordinance Model

IPED Technical Reports

This document entitled “City of Fort Hancock, Texas Zoning Ordinance Model” was based on the state-of-the-art zoning rewrite for the city of Socorro in December 2001 by the Graduate Students of CIERP 5304, Plan Implementation – Elise Bright., Associate Professor of the School of Urban and Public Affairs. This document’s use has been designed to provide decision makers a guidance tool.

The Impact Of Property Flipping On Single Family Detached Home Prices, Wesley H. English

Business Administration Theses - Archive

In 2003 HUD ruled that flipped properties, which are defined as recently acquired properties that have been resold, often within days, and for a substantial profit, are ineligible for FHA insured mortgage financing. This research uses the HUD ruling as the basis for this study. Their ruling was based on the perception that property flipping had a negative effect on home prices among other things. The study uses hedonic modeling to empirically determine if houses that have previously flipped have any influence on value when compared to the non-flipped properties in the same market. Through a regression analysis, it is …

Production Techniques For Crimson Seedless Table Grapes In Western Australia, Ian Cameron

Viticulture published reports

Crimson Seedless is a late season, red seedless table grape developed by D. Ramming and R. Tarailo in Fresno California for the United States Department of Agriculture. It was bred in 1979 when a white, late ripening seedless hybrid variety was crossed with Red Emperor (see Figure 1). The seedling, which became Crimson Seedless, was selected in 1983 but not released to industry in California until 1989.

Production techniques for Crimson Seedless were largely unknown when the variety was released to industry in Western Australia in 1996. Specific management techniques suitable for Californian conditions had been described by various authors. …

Stock Options: To Expense Or Not To Expense. A Comparison Of Economic Determinants, Firm Payoffs, And Pay-Performance Sensitivity Of Executive Stock Option Compensation, Barbara Wood

Finance and Real Estate Dissertations - Archive

Until June 2005, firms had a choice in accounting for stock option compensation. The majority of firms elected to disclose option compensation expense in the footnotes of their financial statements. However, after the accounting scandals in the early 2000s, many firms moved from disclosing the expense to recognizing the expense as a charge against earnings. This research examines the reasons that firms would voluntarily elect to adopt option recognition prior to regulatory requirement. The decision to recognize option pay is examined with respect to efficient contracting, earnings management, and information signaling. Firms that elect to expense option pay do so …

Student Employee Recruitment And Retention Through Campus Partnerships, Corinne M. Daprano, Megan L. Coyle, Peter J. Titlebaum

Health and Sport Science Faculty Publications

Recruitment and retention of student employees are important considerations for any recreational sports department, large or small, because student employees impact both the quantity and quality of programs and services. This article proposes a strategy for establishing partnerships with academic departments to aid in the recruitment and retention of student employees. These partnerships benefit students, the recreational sports department, academic departments, and university student retention efforts. Following a description of this strategy is an example of a partnership that has been successfully established at one Midwestern university.

Fundamentals Of Cost Accounting (Book Review), Benoit Boyer

WCBT Faculty Publications

Book review by Benoit Boyer:

Maher, Michael W., William N. Lanen and Madhav V. Rajan. Fundamentals of Cost Accounting. 1st ed. New York: McGraw-Hill Irwin, 2006.

Startup/Seed Stage Investment By Venture Capital Funds (In Israel): Entrepreneurs In Residency And Executive In Residency Programs, Jimmy Schwarzkopf

Student Scholarship

What constitutes venture capital and what constitutes angel financing is a natural question. In the time period after the bubble burst in 2000 it became easy to differentiate: 1. Angel investors: usually high status individuals, former successful technology entrepreneurs who use their financial wealth, which financed birth and initial growth of ventures. 2. Venture capital (VC): independently managed, dedicated pools of capital that focus on equity-linked investments in privately held, high growth companies needing mid stage financing. Startup/seed financing were usually not acceptable VC funding phases, because of the greater risks involved. The growth in Startup/Seed Financingby VCs (almost 100% …

Can Entrepreneurship Be Taught In An Action-Learning Format? We Compare Entrepreneurship Action Learning Outcomes For Undergraduate Students In Germany, Singapore, China, Korea, New Zealand, United States And Australia, Jens Mueller, Robert Wyatt, Heinz Klandt, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

No abstract provided.

A Day In The Life Of A Casino Host, Chu-Huan Liu

UNLV Theses, Dissertations, Professional Papers, and Capstones

Casinos usually hire junket representatives and casino hosts to act as a liaison between casino marketing departments and proven high-end guests. Junket representatives are usually independent agents who bring players into a particular casino; in return, they are compensated with commission by that casino. If these players do not spend enough time and money in playing, the casino simply loses interest in that representative. Casino hosts are in-house marketing employees who are fully responsible for retaining the existing good patrons and to bring in potential new guests (Makens & Bowen, 1994).

Corporate Change Management In Asian Business - A Comparison Between Chinese-Educated And English-Educated Chinese Entrepreneurs In Singapore, Thomas Menkhoff, Ulrike Badibanga, Yue Wah Chay

Research Collection Lee Kong Chian School Of Business

Against the background of a rapidly changing business environment, the article examines the organizational change management behavior of the owner-managers of small and medium-sized enterprises in Singapore. The analysis of survey data is aimed at ascertaining whether there are any differences between Chinese and English-educated small (Chinese) businessmen in terms of Change Management (CM), a dichotomy that is of great historical and politico-cultural significance in Singapore. The survey data show that there are indeed differences between the subgroups (e. g. with regard to the initiation of a more participatory people management style) but these variations turned out to be far …

Earnings Quality: It's Time To Measure And Report, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

Earning's quality is an important aspect of evaluating an entity's financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company's true earnings, as well as the usefulness of reported earnings to predict future earnings. The SEC and the investing public are demanding greater assurance about the quality of earnings. There is significant need for the development of a uniform definition and a consistent model to measure earnings quality. An Earnings Quality Assessment (EQA) is a proposed model that is consistent with this definition. The …

2005 November, Office Of Communications & Marketing, Morehead State University

Morehead State Press Release Archive, 1961 to the Present

Press releases for November 2005.

The Power Of Power In Supplier-Retailer Relationships, Nirmalya Kumar

Research Collection Lee Kong Chian School Of Business

In his interesting paper, Martin Hingley makes a few key observations about power and role accorded to it in the relationship marketing literature that has become increasingly popular over the past decade. Fundamentally, the article states that the relationship marketing view sees power as alien to effective relationships, as negating cooperation, and as the antithesis of trust. In other words, power in a relationship is ‘‘only viewed in a negative sense’’. Or, alternatively, power is viewed as not important enough to include in relationship marketing models because firms have moved from transactional exchanges to relational exchange. It is contended by …

Created' Enclaves For Enterprise: An Empirical Study Of Singapore's Industrial Parks In Indonesia, Vietnam And China, Caroline Yeoh, Siang Yeung Wong

Research Collection Lee Kong Chian School Of Business

The dynamics of globalization have prompted governments to re-examine accustomed policies, and search for alternative strategies, in order to re-position their economies for the future. This paper explores the spatial context of state involvement in the new economics of competition, with the focus on Singapore's much publicized, and controversial, orchestration of its state enterprise network to encapsulate economic space for Singapore-based firms to expand into the Asian region. This strategic initiative is promulgated on the exportability of Singapore's æstate credibilityÆ, systemic and operational efficiencies, and technological competencies, to locations where these attributes are less certain. A logit model is applied …

Accounting Conservatism And Managerial Incentives, Young Koan Kwon

Research Collection School Of Accountancy

There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is to examine this void. In a principal-agent setting in which the principal motivates the agent to expend effort using accounting earnings, this study …

Globalization And The Human Condition, C. William Pollard

C. William Pollard Papers

In this speech at the Sino-Foreign Management Summit (Beijing, China), Pollard addresses the increasingly global character of the economy, noting in particular how it will require not only greater regulation but also ethically-minded business leaders and well-formed corporate employees.

손보형 컨설팅시스템으로 통합보험 시장을 개척한 삼성화재의 슈퍼보험, Byung Do Kim, Seong Tae Hong, Jong Kun Jun

Asia Marketing Journal

No abstract provided.

대한항공의 인터넷 마케팅 전략, Jae Il Kim, Jin Gyo Kim, Dong Hoon Kim

Asia Marketing Journal

No abstract provided.

중국시장에서 상표의 문화적 포지셔닝전략 효과, Sun Kyu Jun, Zheng Xiu Lee

Asia Marketing Journal

No abstract provided.

2005 Scholars And Artists Bibliography, Stephen D. Slane Dr., Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library

Scholars and Artists Bibliographies

This bibliography was created for the annual Friends of the Michael Schwartz Library Scholars and Artists Reception, recognizing scholarly and creative achievements of Cleveland State University faculty, staff and emeriti. Dr, Steve Slane was the guest speaker.

한국마케팅저널 편집규정

Asia Marketing Journal

No abstract provided.