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Planner, Volume 20, Number 5, September-October 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Perspectives On Supply Chain Management And Logistics Definitions, Edward Sweeney

Practitioner Journals

No abstract provided.

Ireland’S Economic Environment:The Scm Context, Edward Sweeney

Practitioner Journals

No abstract provided.

Practicing Cpa, Vol. 29 No. 7, September 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Tax Section Newsletter, September 2005, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

Outsourcing: A Theoretical Viewpoint, Aoife O'Riordan, Edward Sweeney, Austin Smyth

Conference papers

Outsourcing or offshoring as it is now known has been around for many decades. In the
beginning, it was only very peripheral activities that were outsourced, i.e. blue-collar (lower skilled)
work but this is now all changing with the outsourcing of white-collar jobs. The digital revolution, the falling costs of transport and telecom costs and the opening up of the global economy helped the outsourcing market. For companies going down or contemplating the road of outsourcing there are both potential benefits and challenges, for example, the type of outsourcing they want to get involved in, and the country they want …

Outsourcing: A Way To Improve The Responsiveness And Agility Within The Organisation, Aoife O'Riordan, Edward Sweeney, Austin Smyth

Conference papers

Outsourcing or offshoring as it is now known has been around for many decades. In the beginning it
was only very peripheral activities that were outsourced, blue collar (lower skilled) work but this is now all changing with the outsourcing of white-collar jobs. Historically, outsourcing was used when
organisation could not perform to world-class excellence in all sectors of the organisation due to
incompetence of staff and/or management, lack of capacity, financial pressures, and/or technological
pressure. The research currently underway is initially focusing on a literature review of current outsourcing applications in the market place. From the literature review, a …

A Five Year Management Strategy For Recreational Fishing On The South Coast. The Minister For Fisheries' Decision In Response To The Final Report Of The South Coast Recreational Fishing Working Group., Jon Ford (Minister For Fisheries; The Kimberley, Pilbara And Gascoyne)

Fisheries Management Papers

After careful consideration of the South Coast Recreational Fishing Working Group’s recommendations and the wide range of issues raised in submissions, I have made my decisions in respect to the future management arrangements for recreational fishing in South Coast Region. I believe the new management arrangements which will be implemented in 1 January 2006 will go a long way to protecting recreational fishing quality and meeting the long term needs for the sustainable management of recreational fishing. I did note that some of the most pressing concerns raised during public meetings, and in submissions, related to the interaction between the …

Proposals For Community Discussion : A Quality Future For The Recreational Marron Fishery : A Five-Year Draft Strategy To Ensure The Long-Term Sustainability Of The Marron Fishery, Recreational Freshwater Fisheries Stakeholder Sub-Committee

Fisheries Management Papers

While some of the factors threatening the future of the marron fishery can be managed via traditional fisheries controls, many fall outside of the Department of Fisheries’ jurisdiction and require a ‘whole of Government’ approach to management. To help ensure a quality future for the recreational marron fishery, the Recreational Freshwater Fisheries Stakeholder Sub-committee (RFFSS) has now developed a set of draft management proposals designed to form the basis of a five-year management plan for the fishery.

Fisheries Occasional Publication No. 27 - Review Of Pearl Oyster Hatchery Policy - Phase Ii - Policy Direction, Department Of Fisheries, Western Australia

Fisheries Occasional Publications

The Australian pearling industry referred to in this document relates to the Pinctada maxima pearl oyster fishery, the overwhelming majority of which operates in Western Australia and Northern Territory.

The key policy focus was to achieve an alternative supply of shell upon which to conduct the pearl culture process and to develop grow-out competence within the Western Australian pearling industry from the use of hatchery bred pearl oyster spat. It was clearly recognised that it was not economically justifiable for all licensees to have their own hatchery operation but it was felt that all licensees should have the ability to …

Business Priorities For Reducing The Cost Of Doing Business In Nebraska: Recent Results And Industry Differences, Eric Thompson, Cory Buland

Business in Nebraska

The cost of doing business in Nebraska influences many Nebraska proprietorships, partnerships, and corporations operating throughout the economy. Four times a year, the Bureau of Business Research surveys Nebraska businesses about factors that influence the cost of doing business in the state. This report presents the results of a survey sent to 500 Nebraska businesses during July and August of 2005.

The survey presents businesses with a list of 19 cost factors ranging from market-driven matters (such as the cost of supplies and raw materials, labor costs, or utility costs) to factors more directly tied to federal, state, and local …

Air Pollution Expert To Speak September 29, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

The Influence Of Social Milieu On Tourism Development, Theresa Ryan, Ziene Mottiar, Bernadette Quinn

Conference papers

No abstract provided.

Quantifying Cognitive Biases In Analyst Earnings Forecasts, Geoffrey C. Friesen, Paul Weller

Department of Finance: Faculty Publications

This paper develops a formal model of analyst earnings forecasts that discriminates between rational behavior and that induced by cognitive biases. In the model, analysts are Bayesians who issue sequential forecasts that combine new information with the information contained in past forecasts. The model enables us to test for cognitive biases, and to quantify their magnitude. We estimate the model and find strong evidence that analysts are overconfident about the precision of their own information and also subject to cognitive dissonance bias. But they are able to make corrections for bias in the forecasts of others. We show that our …

Cultural Diversity In Multinational Organisations, Marian Crowley-Henry

Conference papers

With the rhetoric in international management espousing the value of being able to access and capitalise on the knowledge of a workforce with international experience in order to compete globally and the need to embrace diversity (including cultural or ethnic diversity) in and across organisations, this paper discusses the findings from a qualitative research undertaking where senior and middle managers working for multinational organisations in a cross-section of industry sectors were interviewed. A total of twenty in-depth interviews were conducted with “foreign” managers based in Europe, the majority hired on local contracts. The findings presented in this paper outline the …

Slickcraft: The Quality Name In Boating, Geoffrey D. Reynolds

Faculty Publications

SlickCraft:  The Quality Name in Boating is an article concerning the history of the Slick Craft Boat Company (1954-1969) of Holland, Michigan, its acquisition in 1969 by AMF Corporation (American Manufacturing and Foundry) and subsequent founding of S2 Yachts, Inc. by its founder, Leon Slikkers in 1974.

An Exploratory Study Of Ict Usage In Small Logistics Service Providers, Pietro Evangelista, Laura Cioffi, Edward Sweeney

Conference papers

Information and communication technology (ICT) developments have strongly affected supply chain management (SCM) in recent years. ICT has had a great impact on all supply chain processes including planning, purchasing, production management, stock management, physical distribution and related integration management. Technology has become an important dimension of third party logistics (3PL) service supply as competitive advantage increasingly depends on the ability to create value for customers through the effective application of ICT. Within this process, while large 3PLs are gaining substantial benefits from technology usage and implementation, the magnitude of changes spurred by ICT dissemination in small logistics service providers …

Enterprise Strategy Development: A Three-Dimensional Approach To The Role Of Scm, Edward Sweeney, Ciaran Finn

Practitioner Journals

The Irish economy has grown strongly in recent years. This, combined with other factors in the international trading environment, has sharpened the focus on the need for innovative strategies at a national level which can contribute positively from an enterprise strategy development perspective. As traditional manufacturing activity has migrated to lower labour cost economies questions have been raised concerning the role of supply chain management (SCM) in the evolving Irish business environment. This article describes some of the main drivers in terms of both SCM and the changing economic and business environment. It goes on to propose a three-dimensional approach …

Perceptual Differences Between Shippers And Motor Carriers Regarding The Importance Of Carrier Selection Criteria, Shane R. Premeaux, Lonnie Phelps

Journal of Transportation Management

The primary focus of this study is the identification of significant differences in the assessment of the importance of 36 carrier selection variables by both carriers and shippers. This study is based on the original 1992 investigation. Currently, statistically significant differences resulted between shipper and carrier mean ratings for nine of the thirty-six selection criteria. In the original study, there were significant differences for nineteen of thirty-five selection variables. The rating and ranking discrepancies in this study indicate that shippers and carriers do not classify the importance of some selection variables similarly, but carrier understanding seems to be improving. Carriers …

Dispatching Continuous Moves, David Ronen

Journal of Transportation Management

Continuous Moves (CM) is a term coined by the trucking industry. This paper defines CM’s, classifies them and discusses their economies. A unifying mathematical optimization model for dispatching orders is then presented. The model selects the best way to dispatch each and every order, whether as a part of a CM or not. However, the model does consider all the feasible types of CM’s. Practical aspects associated with implementing CM’s are also discussed.

The Global Supply Chain: Challenges And Solutions, Carol J. Johnson, Paul Nuzum

Journal of Transportation Management

While there have been independent examinations of several of the changes that affect the supply chain, to date there has been little in the way of studies that holistically examine the changes facing front line supply chain managers today and the solutions they have implemented to address those changes. Supply chain executives have been interviewed in depth to better understand how manufacturing or distribution network changes, technology implementation, corporate re-structuring and/or increasing customer demands have been addressed in the field. An understanding of the challenges and successes faced by Global 1000 firms as they address these changes should help others …

Carrier Selection Criteria: Differences Among Truckload Motor Carrier Offerings, John L. Kent, Carlo D. Smith

Journal of Transportation Management

Effective customer service begins with an understanding of the service components customers’ view as most important to their operations and business success. Within the transportation industry research has investigated the importance of such criteria at an industry level. This article offers detailed rankings of service criteria priority from a shipper’s perspective by comparing criteria across five types of motor carrier offerings including dry van, temperature controlled, intermodal, tank, and flatbed. Results identify the ranked importance of 20 service characteristics, common themes, and distinct differences in the importance of service criteria among the alternative supplier offerings.

Functional Electric Stimulation Cycle Ergometry Training Effect On Lower Limb Muscles In Acute Sci Individuals, Timothy J. Demchak, Jon K. Linderman, W. Jerry Mysiw, Rebecca Jackson, Jihong Sunn, Steven T. Devor

Health and Sport Science Faculty Publications

The purpose of this study was to compare three different intervals for a between sets rest period during a common isokinetic knee extension strength-testing protocol of twenty older Brazilian men (66.30 ± 3.92 yrs). The volunteers underwent unilateral knee extension (Biodex System 3) testing to determine their individual isokinetic peak torque at 60, 90, and 120° ·s-1. The contraction speeds and the rest periods between sets (30, 60 and 90 s) were randomly performed in three different days with a minimum rest period of 48 hours. Significant differences between and within sets were analyzed using a One Way Analysis of …

Paradox And The Consumption Of Authenticity Through Reality Television, Randall L. Rose, Stacy L. Wood

Faculty Publications

We position reality television within the broader category of consumer practices of authenticity seeking in a postmodern cultural context. The study draws on relevant perspectives from consumer research, literary criticism, sociology, and anthropology to argue that viewers of reality television encounter three elements of paradox in the process of constructing authenticity. The negotiation of each paradox exceeds the process of coping with or resolving their inherent contradictions to encompass the creation of new values. We argue that consumers blend fantastic elements of programming with indexical elements connected to their lived experiences to create a form of self-referential hyperauthenticity.

Who Bears The Balloon Risk In Commercial Mbs?, Mark Eppli, Charles C. Tu

Finance Faculty Research and Publications

Much of the literature on the pricing of commercial mortgages underlying commercial mortgage-backed securities pools focuses on the effect of term default (default during the term of the loan), and ignores the possibility of balloon risk, the borrower's inability to pay off the mortgage at maturity through refinancing or property sale. A contingent-claims mortgage pricing model that includes two default triggers—a cash flow trigger and an asset value trigger—may be used to assess the effect of balloon risk on the pricing of CMBS tranches. Simulations of cash flows for individual loans in a CMBS framework reveal how individual tranches are …

Strategic Predictors Of Successful Enterprise Systems Deployment, John E. Ettlie, Victor J. Perotti, David A. Joseph, Mark Cotteleer

Management Faculty Research and Publications

Purpose The delivered wisdom to date has enterprise system purchase and implementation as one of the most hazardous projects any organization can undertake. The aim was to reduce this risk by both theoretically and empirically finding those key predictors of a successful enterprise system deployment.

Design/methodology/approach A representative sample of 60 firms drawn from the Fortune 1000 that had recently (1999-2000) adopted enterprise resource planning (ERP) systems was used to test a model of adoption performance with significant results.

Findings Leadership (social learning theory), business process re-engineering (change the company not the technology) and acquisition strategy (buy, do not make) …

Summary -- Reducing Market And Appropriation Uncertainty: The Twin Organizational Tasks Of Entrepreneurship, Douglas A. Bosse, Sharon A. Alvarez

Management Faculty Publications

One of the reasons entrepreneurs are motivated to action is their assessment of the potential profit associated with a particular opportunity to recombine resources from the factor market into a product (or service) that will be demanded in the product market. Entrepreneurial firm survival often depends on the creation and appropriation of this profit. However, this profit is uncertain ex ante as it depends on the ex post difference between the costs that must be paid for the factors of production and the prices that will be realized for the finished product. This paper explores the relationship between uncertainty and …