Business Commons^™

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim

Faculty Publications

Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."

Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …

Student Preferences For Common Or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, Marshall A. Geiger

Accounting Faculty Publications

Accounting assignments and homework exercises that use identical problem material for all students encourage plagiarism. Giving each individual student a unique assignment alleviates this problem, but raises other issues such as the lack of co-operative learning and grading parity. This paper examines students' attitudes towards both common and unique accounting assignments. The results indicate that a large majority of students preferred the unique assignments and perceived getting a high grade on these assignments as more rewarding and reflective of higher learning than similar grades on common assignments. Attitudinal variables for the validity of grading, perceptions regarding plagiarism, and perceptions of …

The Relationship Between Participation In Community Service-Learning Projects And Personal And Leadership Life Skills Development In Louisiana High School 4-H Leadership Activities, Connie S. Phelps

LSU Doctoral Dissertations

Evidence does not exist that documents the effectiveness of Louisiana 4-H community service-learning projects. The purpose of this study is to compare self-reported perceptions of personal and leadership life skills development of Louisiana high school 4-H leadership activity participants by whether they participate in the 4-H Junior Leader Club (JLC) and/or the CHARACTER COUNTS! (CC) peer teaching program. The target population for this study was all high school students who participated in either the CC peer teaching program or the 4-H JLC. Therefore, this study was limited to those parishes that have both a CC peer teaching program and a …

The Influence Of Solo Performance Opportunities On Self-Reported Levels Of Musical Performance Anxiety Among Undergraduate College Music Majors, Carol W. Larsen

LSU Master's Theses

Musical performance anxiety (MPA) is a concern for most college age musicians. While low to moderate levels of MPA may enhance performances for some musicians, too much “stage fright” can seriously hinder the quality of solo performances. Musicians use several techniques to manage MPA. One of these, desensitization, involves repeated exposure to solo performance opportunities. The purpose of this study was to determine if a relationship existed between the number and type of public solo performances completed and the level of self-reported performance anxiety among students pursuing baccalaureate degrees in music at a research extensive university in the southern United …

A Semantic Web Data Retrieval Implementation With An Adaptive Model For Supporting Agent Decision Structures, James V. Hansen, James B. Mcdonald, Conan C. Albrecht, Douglas L. Dean, Bonnie B. Anderson

Faculty Publications

This paper proposes an adaptive learning approach that yields decision models that can be applied by a transactions agent. This model can learn effectively with a variety of data distributions. This research used the Semantic Web as a data access approach. The Semantic Web is a method that sellers can use to publish semantically meaningful information on Websites so that automated applications can reliably access that information. We implemented a Semantic Web composed of 30 vendors’ Web pages and a spider to search those pages to obtain product and vendor information. This information was used to train a learning agent, …

The Trading Volume Trend, Investor Sentiment, And Stock Returns, Yung-Chou Lei

LSU Doctoral Dissertations

This dissertation relates the information contained in past trading volume to investor sentiment, and investigates its ability in predicting stock returns. Investor sentiment here refers to the enthusiasm of irrational investors on an asset, relative to that of rational investors. Motivated by Baker and Stein (2004) that an increase in trading volume reflects a rise in investor sentiment, I use the change in trading volume per unit of time, referring it as the trading volume trend, as a measure of investor sentiment on individual stocks. I document a negative and significant cross-sectional relation between the trading volume trend and stock …

Patient Satisfaction With Nurse Practitioner Delivered Primary Health Care Services, Lucie J. Agosta

LSU Doctoral Dissertations

The purpose of this study was to explore and determine the degree of client satisfaction with utilization of primary healthcare services delivered by a nurse practitioner in the Employee Health Services department of a not for profit hospital in the Southern United States. The Nurse Practitioner Satisfaction Survey (NPSS), a 28-item Likert-type survey instrument was specifically developed for this study and administered to a sample of 300 clients. Overall high levels of patient satisfaction with nurse practitioner delivered health care services were demonstrated. The mean general satisfaction score was determined to be 86.86 / 90, with mean communication and scheduling …

Real And Illusory Value Creation By Insurance Companies, David F. Babbel, Craig B. Merrill

Faculty Publications

One of the fundamental tenets of financial economics is that insurance companies, just as other financial and non-financial firms, have a very strong incentive to maximize current shareholder value.1 This seemingly simple observation leads to a wide variety of managerial behavior.2 In this article we will review a simple decomposition of the value of an insurance company. The decomposition illuminates the motivation for a variety of strategies that can be observed in practice. These strategies run the gamut from accounting manipulation through risk transfer schemes to positive net present value (NPV) “project” selection. We will review these in some detail …

Toward A Construct Validation Of The Louisiana School Analysis Model Instructional Staff Questionnaire, Nikki Bray Clark

LSU Doctoral Dissertations

This study assessed the construct validity of the School Analysis Model (SAM) Instructional Staff Questionnaire. Construct validation was necessary for several reasons. First, it has not been possible to obtain evidence of the latent factor structure of this key component of the School Analysis Model (SAM). A factor analysis using data collected with the questionnaire was conducted to assess and identify the underlying factor structure of the instrument. Second, there is no evidence that the constructs measured by the SAM are associated with attributes of school performance further empirical analysis was done to determine if latent constructs contained within the …

Information Technology Ethics: A Research Framework, Richard V. Mccarthy, Leila Halawi, Jay E. Aronson

Publications

Information technology has become so pervasive that opportunities for abuses abound. IT Ethics has taken on increasing importance as the size and complexity of IT issues continues to grow. This paper outlines a research framework to analyze: Do significant ethical differences exist amongst undergraduate and graduate MIS students?

Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

2005-00-00 Faculty Handbook, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Handbook believed to have been revised between 2002 and 2005.

Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.

Pcps Top Talent Study : Gaining A Strategic Advantage In Recruiting And Retention, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.

Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Deception Detection Through Automatic, Unobtrusive Analysis Of Nonverbal Behavior, Thomas O. Meservy, Matthew L. Jensen, John Kruse, Judee K. Burgoon, Jay F. Nunamaker Jr., Douglas P. Twitchell, Gabriel Tsechpenakis, Dimitris N. Metaxas

Faculty Publications

Every day, hundreds of thousands of people pass through airport security checkpoints, border crossing stations, or other security screening measures. Security professionals must sift through countless interactions and ferret out high-risk individuals who represent a danger to other citizens. During each interaction, the security professional must decide whether the individual is being forthright or deceptive. This task is difficult because of the limits of human vigilance and perception and the small percentage of individuals who actually harbor hostile intent. Our research initiative is based on a behavioral approach to deception detection. We attempted to build an automated system that can …

Diversification And Focus: A Bayesian Application Of The Resource-Based View, Lee T. Perry, Mark H. Hansen, C. Shane Reese, Greggory Pesci

Faculty Publications

We propose a new application of the resource-based view (RBV) that is more consistent with Penrose's (1959) original framework. We use that framework to study the relationship between diversification and refocusing strategies and economic performance. We propose that the RBV may be enhanced by the explicit recognition of Penrose's two classes of resources, administrative and productive resources. This distinction suggests a focus on the administrative decisions of managers, including the multiple decisions associated with diversification and refocusing strategies, which lead to economic performance. Second, we argue that RBV theory is a theory about extraordinary performers or outliers, not averages. Therefore, …

Early Decisions: A Regulatory Framework, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

We describe a regulatory framework that helps consumers who have difficulty sticking to their own long-run plans. Early Decision regulations help long-run preferences prevail by allowing consumers to partially commit to their long-run goals, making it harder for a momentary impulse to reverse past decisions. In the cigarette market, examples of Early Decision regulations include restricting the locations or times at which cigarettes are sold, delaying the receipt of cigarettes following purchase, and allowing a consumer to choose in advance the legal restrictions on her own cigarette purchases. A formal model of Early Decision regulations demonstrates that Early Decisions are …

The Investigation Of The Processes Of Is/It Investment Evaluation And Benefits Realization In B2b-Ec Organisations, Chad Lin, Craig Standing

Research outputs pre 2011

ISIIT investments in B2B-EC are used by organizations, as part of their business strategies, to assist in the inter-organization acquisition of goods into the value chain and to provide interfaces between customers, vendors, suppliers and sellers. However, the issue of expected and actual benefits realized from ISIIT investments in B2B-EC has generated a significant amount of debote in the ISIIT literature amongst researchers and practitioners. This research study showed that organizational satisfaction of B2BEC usage had a direct relationship with the adoption of the ISIIT investment evaluation methodology. There was also a tendency for organizations to evaluate less when their …

A Capabilities Analysis Of E-Fulfilment Businesses: Transformation In The Logistics Industry, Janice Burn, Paul Alexander

Research outputs pre 2011

This paper reports on the evaluation of practices of 48 leading e-fulfillment suppliers in the UK. Initial findings suggest that while a comprehensive model of e-fulfilment is validated these organisations are also providing services not previously recognised as e-fulfilment capabilities by the literature. This leads to the development of a staged model of transformation, which implies that the industry will embrace radical change in some sectors and lead to a new definition of e-fulfillment businesses. More in depth investigation leads to a proposed definition, and a methodology to measure the degree of transformation.

Exploring The Use Of Guided Interviews As A Research Tool In A Doctoral Study Of Safe Work Practices Of Young Construction Workers, Susanne Bahn

Research outputs pre 2011

This paper uses the research processes of a doctoral study that investigates young workers learning safe practices within the housing construction industry to explore the use of guided interviews with artefacts as an ethnographic technique to gather qualitative data. The paper identifies how this specifically vulnerable group are subject to the 'Cycle of Abuse'. The complications of gathering accurate data from the 15-19 age group in this industry are discussed, including dealing with low literacy levels, defensive trainers, power of access and high emotions. The paper reviews the use of images within guided interviews and provides a conceptual model. The …

Bridging The Digital Divide With Community Portal Regional E-Marketplaces For Smes: The Need For An Integrated Approach, Denise Gengatharen, Craig Standing

Research outputs pre 2011

In the late 19908 it was perceived that a digital divide existed in Australia between regional/rural and metropolitan areas and between small and medium enterprises (SMEs) and their larger counterparts. In response, a number of regional community portals and e-marketplaces for SMEs were funded at the federal, state and local government levels. These initiatives were driven by the hope that they would lead to increased online activity and eventually promote regional economic development. A number of these portals and regional e-marketplaces (REMs) are no longer in existence. Of those that remain, some continue to battle with inadequate funding while trying …

The Effectiveness Of Sme Websites In A Buiness To Business Context, Rosemary Stockdale, Chad Lin, Susan Stoney

Research outputs pre 2011

This research analyses the effectiveness of SME business to business websites from a user perspective. An established evaluation instrument (eQual) is used to assess 80 websites in terms of usability, information quality, and interaction and service. The analysis shows that although a significant number of sites reflect little understanding of the attributes of good design or potential benefits to be gained from websites, there are examples of competent and effective website use.

Diffusion Of Innovation - The Adoption Of E-Commerce By Small To Medium Enterprises (Sme's) - A Comparative Analysis, Wayne Pease, Michelle Rowe

Research outputs pre 2011

This paper explores the issues that influence the diffusion of innovation as it relates to the adoption of e-commerce by Small and Medium Enterprises (SMEs). It seeks to identify factors facilitating and inhibiting such adoption across contexts – regional, small city and large city. This analysis is cross cultural so the impact of differing economic and cultural issues also will be identified in this research. Whilst it is generally accepted that the strategic use of information technology (IT) is vital in the marketplace, the rate of such uptake between small and large businesses varies. This research seeks to identify the …