Business Commons^™

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Acsec Update, Volume 10, Number 1 October 2005, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Part-Timers And Full-Timers Faculty Evaluation: Likert Scaling Issues And Concerns, The Grade Report Alternative, Martin W. Sivula Ph.D.

MBA Faculty Conference Papers & Journal Articles

No abstract provided.

Microcredit In The Rural Areas Of Northwest Yunnan Province, China: Investigating The Operation Of, Results Of, And Obstacles To Microfinancial Institutions, Evan Hofmockel

Independent Study Project (ISP) Collection

The UN declared 2005 the Silver Year of International Microfinance, due to the successes of microcredit programs in underdeveloped countries around the world since the phenomenon first started appearing in the eighties and nineties. Although programs succeed, it is not without great effort, extended time periods, and competent administration. Previous research of microfinance in Yunnan Province, China has indicated that some of the greatest barriers to success in the programs are their administrative costs and instability, information inequity, and borrowers’ misunderstanding of policies or refusal to adhere to those policies. The purpose of this paper will be to investigate in …

Integrated Fisheries Management. Draft Allocation Report. Western Rock Lobster Resource A Discussion Paper, Integrated Fisheries Allocation Advisory Committee

Fisheries Management Papers

In this report the Committee had given a number of draft recommendations regarding the allocations of the West Coast Rock Lobster Managed Fishery. This paper allows for the public to view these allocations and put forward their submissions.

Santa Clara Magazine, Volume 47 Number 2, Fall 2005, Santa Clara University

Santa Clara Magazine

6 - THE DRIVE TO CREATE by Elizabeth Kelley Gillogly '93. Albert Hoagland, an adjunct professor at SCU for more than 20 years, helped to build the first disk drive. Now is he working to preserve the history of magnetic disk storage.

10 - UNFINISHED MESSAGE by Toshio Mori. We share an excerpt from a collection of short stories by Mori, whose work highlights the plight of Japanese immigrants in the U.S. during World War II. The book is a part of the California Legacy Series, a partnership between SCU and Heyday Books.

14 - THE FAMILIAR STRANGER By Cynthia …

Short Term Time Off Options For Federal Employees, Workplace Flexibility 2010, Georgetown University Law Center

Charts and Summaries of State, U.S., and Foreign Laws and Regulations

No abstract provided.

Fisheries Occasional Publication No. 32 - Allocation Of The Western Australian Abalone Resource Between User Groups, Department Of Fisheries Western Australia

Fisheries Occasional Publications

In this submission to the Integrated Fisheries Allocation Advisory Committee (IFAAC), the Department will outline what it believes are the most practical and cost effective ways of managing a system for allocating the abalone resource between the commercial, customary and recreational sectors.

In preparing this submission, it has been noted that because of the limited data on recreational catch outside of the metropolitan area, the Sustainable Harvest Limit (SHL) set for the fishery relates only to the area that is equivalent to Area 7 of the commercial fishery. Further, it is acknowledged that the Minister has approved that proportional catch …

Economic Importance Of Irrigated Agriculture 2003, Charles Lamphear

Department of Economics: Faculty Publications

Just how important is irrigated agriculture to the Nebraska economy? This question was first addressed nearly forty years ago in a study conducted by Drs. Theodore W. Roesler and F. Charles Lamphear, University of Nebraska Department of Economics. This initial study was updated in 1972 and, again, in 1991. The latest update study for 2003 was recently completed by Dr. Charles Lamphear, emeritus professor, University of Nebraska-Lincoln (UN-L). He was assisted by emeritus professors Dr. Roy Frederick, UN-L Department of Agriculture Economics and Dr. Dale Flowerday, UN-L Department of Agronomy and Horticulture, along with several UN-L extension specialists. The results …

School Desegregation 50 Years After Brown: Misconceptions, Lessons Learned, And Hopes For The Future, Gary Orfield

Center for the Study of Ethics in Society Papers

Papers presented for the Center of the Study of Ethics in Society Western Michigan University.

Psychological Influences On Referent Choice, Bonnie S. O'Neill, Mark A. Mone

Management Faculty Research and Publications

This article discusses the psychological influences on referent selection. The nature of contemporary work environments, ones characterized by instability and uncertainty, may create increased needs on the part of individuals for comparative information. Individuals use social comparisons for managing both uncertainty and environmental change, and for making critical decisions about one's job. Most literature on referent selection can be categorized along two basic schema: identification of the types of referents that exist and examination of the outcomes that result from referent selection. Studies have identified a multitude of potential referents, primarily drawn from the outcomes being examined, including pay referents, …

A Survey Of Data Warehousing Success Issues, Hongjiang Xu, Mark I. Hwang

Scholarship and Professional Work - Business

Data warehousing is an important area of practice and research, yet few studies have assessed its practices in general and critical success factors in particular. Although many guidelines for implementation exist, most are derived from anecdotal evidence. A survey of data warehousing professionals was conducted to gain insight into data warehousing success issues. The results reveal that data warehousing success is a multi-faceted construct and that improved productivity is the most valued measure for success. The results also put clearly defined business needs/benefits and source data quality at the top of the list of critical success factors. In addition, different …

On The Need For Green Accounting, Joseph S. Merrill, Richard V. Calvasina

Mountain Plains Journal of Business and Technology

It is time to argue that it is imperative for green accounting to be the norm for financial reporting. Green accounting requires the disclosure of environmental impacts of corporations’ activities as a component of financial reports. Green accounting disclosure is a vital part of information needed for investment decisions that can help create a sustainable economy. The U.S. Securities and Exchange Commission’s (SEC) efforts to require such disclosure will be examined and recommendations for more adequate disclosure will be discussed.

Individual And Team Behaviors: Exploring The Role Of Esprit De Corps, Drue K. Schuler, Paula S. Weber

Mountain Plains Journal of Business and Technology

As the traditional forms of organization migrate to increasing use of team structures, the antecedents, consequences, and interaction between individual and team behaviors becomes more important. This research explores the concept of esprit de corps, attempts to provide a definition grounded in several diverse research streams, and suggests that esprit de corps serves as a bridge between individual and team behaviors. A conceptual model is provided and propositions for future research related to the model are discussed.

Enhancing Long-Term Retention In The Basic Managerial Finance Course, D. Stuart Bancroft, Larry P. Hegstad

Mountain Plains Journal of Business and Technology

Students typically perceive the basic finance course to consist of a series of complex and disparate topics, each with its own conceptual framework, equations, and graphs. In the absence of a meaningful cognitive structure, they may fall back on rote memorization and find it difficult to internalize financial decision making fundamentals. Some tenets of learning theory offer useful insights into ways to organize classroom instruction for the purpose of enhancing long-term retention of critical concepts and procedures.

Helping Accounting Graduates Kill Two Birds With One Stone: An Education Designed For Success, Neal R. Vanzante

Mountain Plains Journal of Business and Technology

Accounting educators have long debated the role that accounting programs should play in preparing students for professional examinations. Much of this debate has focused on preparation for the CPA Examination compared to preparation for a successful accounting career. The increased length of accounting education programs and recent revisions of both the CPA andCMA Examination provide accounting educators with the unique opportunity to offer accounting education programs that help graduates achieve successful accounting careers while focusing their efforts on successful completion of these examinations.

The article’s theme is that preparation for the CPA and CMA examinations is consistent with the goal …

The Effects Of Government Reimbursement On Hospital Costs:Some Empirical Evidence From Washington State, Dan Friesner, Robert Rosenman, Matthew Mcpherson

Mountain Plains Journal of Business and Technology

We use a panel of hospitals from Washington state to examine the impact of government reimbursement on a provider’s costs. We find that providers change their relative patient mix when Medicare and Medicaid lower reimbursement rates. On a percentage change basis, the magnitudes of these changes are small; however, the overall economic impacts are quite large. Additionally, our findings indicate that a number of other factors significantly influence a provider’s costs, including patient demographics, initial illness severity and input market conditions facing the firm.

We thank two anonymous reviewers for their helpful comments. We also thank William Greene for valuable …

Improving Critical Thinking And Inference Skills With The Monty Hall Problem, Robert J. Dosch

Mountain Plains Journal of Business and Technology

Students’ critical thinking skills have been linked to success in undergraduate auditing classes (Jenkins, 1998), and to their perceived success in public accounting (Baril et al., 1998). This paper presents an assignment used in an undergraduate auditing class that serves as a stepping stone in the development of critical thinking, technology, and communication skills. The assignment requires students to solve a problem whose answer is not intuitive to many people, and requires the use of spreadsheets and written communication. It should be noted that this exercise has general applicability across multiple business disciplines.

A Two-Country Comparison Of Online Shopping Behavior, Werner Schmidt, Margaret A. Young, James E. Weber

Mountain Plains Journal of Business and Technology

The rapidly expanding use of the Internet for e-commerce has left academics and practitioners with many questions about consumer use of this new marketing channel. This study was intended to explore the Internet use, online purchasing and payment habits, and comfort level with e-commerce of certain long-term future consumers. 203 US and German college students participated in an online survey intended to explore the previously mentioned concerns. Similarities and differences between US and German students’ online e-commerce practices are discussed and compared with results of prior research. Results show differences in usage patterns and purchase habits as well as comfort …

Student Involvement And Perceived Learning: An Anecdotal Comparison Of Traditional Versus Grounded Cases, Alan Hamlin, Wayne A. Roberts Jr, Derek Snow

Mountain Plains Journal of Business and Technology

In a marketing capstone course students convinced their instructor to replace several traditional case studies with a grounded case. Specifically, students asked to work on marketing plans for the School of Business and the university. The enthusiasm with which they tackled their work was remarkable. In addition to event details, student perceptions regarding the grounded case as compared to traditional cases, and hypotheses regarding the unusual levels of involvement, are provided. Students believed that the grounded case work, while much harder, was much more worthwhile than traditional cases. High involvement levels might be attributed to the fact that students initiated …

Mba Expenses Can Be Deductible: Revisiting The Aged Sherman Case, Katherine D. Black, Jeffrey N. Barnes

Mountain Plains Journal of Business and Technology

For years, the deductibility of educational expenses was a contentious area of tax law. However, over the past decade Congress has passed numerous provisions designed to allow taxpayers to deduct the cost of education. Thus, the emphasis has changed from “is the expense deductible” to “what kind of expense is it”, “who wants to take it” and “in what form do they want to take the deduction”?

It has always been more difficult to deduct the expenses of getting a graduate education, and was impossible if it lead to a professional degree (e.g. law, medicine, CPA). Deducting the expenses of …

E- International Hospital Website Strategy Comparisons, Jana R. Minifie, Judy Dietert, Bill Middlebrook

Mountain Plains Journal of Business and Technology

This manuscript evaluates 20 American and 20 non-American hospital websites using a Hospital E-Marketing Strategy Life-Cycle model. These hospital websites were initially evaluated and categorized using the model in 1999. These same hospital websites were revisited in 2004 to determine if their initial stage had changed over the years and if hospital websites did indeed follow the Life-Cycle model. Any changes in a hospital’s website marketing strategy between years are also evaluated.

Nurturing The Spirit At Work: Impact On Work Unit Performance, Dennis Duchon, Donde Ashmos Plowman

Department of Management: Faculty Publications

Workplace spirituality is defined as a workplace that recognizes that employees have an inner life that nourishes and is nourished by meaningful work that takes place in the context of community. This definition, based on three fundamental spiritual needs, has implications for how leaders can enhance work unit performance by nurturing the spirit at work. In an exploratory study of six work units in a large hospital system we used an instrument that measures workplace spirituality. The results led to propositions concerning the effect of work unit spirituality on work unit performance and the relationship between work unit spirituality and …

Estimating The Required Return In A World Of Heightened Uncertainty: Emphasizing The Equity Risk Premium, James L. Grant, James A. Albate, Chris Rowberry

Financial Services Forum Publications

Heightened uncertainty over the past five years--due to the bursting of the NASDAQ bubble, the recession of 2001, the September 11th attacks, accounting scandals, and the oil shocks of 2005--has brought new challenges for securities analysts and portfolio managers. This observation is particularly relevant for fundamental equity managers using price relative and/or discounted cash flow (DCF) models. While correctly worrying about values of cash flow input (dividends, free cash flow, economic earnings) to DCF models, portfolio managers must be especially aware of risk factors that impact the required return or discount rate, and relatedly, market valuation multiples. This discount rate …

Addendum To Comprehensive Plan Density Analysis : Prepared By The Center For Economic Development Research, College Of Business Administration, University Of South Florida, University Of South Florida. Center For Economic Development Research

College of Business Publications

No abstract provided.

Improving Pro Forma Analysis Through Better Terminal Value Estimates, Tom Arnold, David S. North, Roy A. Wiggins

Finance Faculty Publications

Basic pro forma analysis often estimates the terminal value input using a simple growing perpetuity assumption. While this assumption is easy to implement, it potentially creates an upward bias in some inputs leading to lower firm or project value outputs. The purpose of this paper is to demonstrate a more accurate way to estimate the terminal value input. Further, by allowing for multiple sales growth rates and by not restricting other input variables to necessarily grow at these same rates, a more accurate, flexible, compact, and thorough analysis is possible.

Review Of Bonjour Laziness: Jumping Off The Corporate Ladder, Peter A. Maresco

WCBT Faculty Publications

A book review of Bonjour Laziness: Jumping Off the Corporate Ladder, by Corinne Maier.

Fayetteville And Hot Springs Lead The Recovery In Employment, Giang Ho, Anthony Pennington-Cross

Finance Faculty Research and Publications

No abstract provided.

Local Predatory Lending Laws: Going Beyond North Carolina, Anthony Pennington-Cross, Giang Ho

Finance Faculty Research and Publications

Following the lead of federal regulations, numerous states, counties and cities have enacted laws designed to reduce predatory lending. There is at least anecdotal evidence that predatory or abusive mortgage lending is primarily concentrated in the subprime market. However, the impact of these local predatory lending laws on the subprime mortgage market is unknown. The primary questions we examine are: do these laws affect the supply and flow of subprime mortgage credit and does the experience in North Carolina, the first state to enact a local predatory lending law, apply to other local laws?