Business Commons^™

Rev. Proc. 2005-24 Regarding Guidance On Spousal Election Rights And Charitable Remainder Trusts Under Irc Section 664., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Ada News - 06/06/2005, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Microeconomics Of Brand Loyalty: Learning, Switching, And Uncertainty, Ronia Ahmed Moustafa Hawash

Archived Theses and Dissertations

In a world of competition, loyalty to a particular brand has a significant role in the behaviour of economic agents and the outcome of markets. The objective of this thesis is to examine the microeconomics of brand loyalty from three dimensions: consumer learning by using markets with switching costs, and uncertainty in product quality. The various methodologies used are based on extensions, modeling, and integrative analysis of some works in the literature, most notably those of Klemperer, Pepall, Thisse, Gabszewicz, Schwartz and Wilde, and Tirole. Brand loyalty arising from the above mentioned perspectives is tackled via three models. The first …

In Memory Of George Mikan, Richard C. Crepeau

On Sport and Society

He made the number 99 on his jersey famous decades before Wayne Gretzky wore it on his hockey sweater. George Mikan, the 6'10" center of the Minneapolis Lakers died on Thursday at the age of 80. He was the first big man in professional basketball, the first in college basketball, and he was a key reason the NBA succeeded when other leagues had failed. Leonard Koppett in his history of the NBA called the first eight years of league existence the "The Mikan Era." That is certainly how I remember those years as a boy in Minneapolis.

2005 Manifest Program, Columbia College Chicago

Manifest Urban Arts Festival Programs

A program for the Manifest Urban-Arts Festival held by Columbia College Chicago on June 3, 2005.

The Death Of Pat Tillman, Richard C. Crepeau

On Sport and Society

Over the past few weeks, the world of sport has been touched by the world of politics in a number of ways. Politics and sport are often mixed and when they are, the results can be at once unfortunate, distressing, and sometimes appalling. Certainly, the House of Representatives' hearings on steroids come to mind in this context.

June 2005, Inland Empire Business Journal

Inland Empire Business Journal

Corporate Profile 7

Commentary 10

Managing 11

Computers/Technology 13

Law 14

Legislation 15

Executive Time Out 19

Financial Institutions 20

Negotiations 22

Communications 23

Desert Business Journal 30

Lists:

I Savings & Loans 21

Motorcycle Dealers 29

Hospitals 35 & 36

Manager's Bookshelf 39

Restaurant Review 44

Calendar 46

The Effects Of Price Regulation On Pharmaceutical R&D And Innovation, Heather M. O'Neill, Lena Clarissa Crain

Business and Economics Faculty Publications

As rising health care expenditures focus government attention on slowing the growth, the pharmaceutical industry comes under increasing pressure to curb prices of ethical drugs. Pharmaceutical price regulations have been implemented in many countries to control pharmaceutical expenditures. Yet, creating innovative drugs requires enormous R&D costs, which in turn require adequate expected economic returns. Since price controls reduce profits and expected returns, as countries invoke stricter price regulations, firms will either move their R&D process into less regulated markets or move out of innovative R&D. This paper assesses the impact of drug price regulations in Japan compared to market-priced drugs …

Athletic Training And Sports Psychology: A Survey Of Texas High School Athletic Trainers, Sheridan Melson

Graduate Theses

As a result of their role in the athletes’ recovery, athletic trainers should have an understanding of the many aspects involved in the psychological effect of an injury, and how to assist an athlete in their psychological recovery. This includes the components of injury, factors affecting recovery, psychosocial intervention strategies, counseling, and referral. The purpose of this study was to survey licensed athletic trainers in Texas 5 A high schools relating to psychological issues and psychological techniques used in treating and rehabilitating injured athletes. 180 surveys were returned from 128 (51%) out of 250 Texas 5A high schools. Athletic trainers …

Uncovered Interest-Rate Parity Over The Past Two Centuries, James R. Lothian, Liuren Wu

CRIF Working Paper series

We study the validity of uncovered interest-rate parity (UIP) by constructing ultra long time series that span two centuries. The forward-premium regressions yield positive slope estimates over the whole sample period and become negative only when the sample is dominated by the period of 1980s. We also find that large interest-rate differentials have significantly stronger forecasting powers for currency movements than small interest-rate differentials. Furthermore, when we regress domestic currency returns on foreign bonds against returns on domestic bonds as an alternative test for UIP, the null hypotheses of zero intercept and unit slope cannot be rejected in most cases. …

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

Newsletters

No abstract provided.

Cpa Client Tax Letter, July/August/September 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

A Note On The Preferred Hedge Instrument, Arthur Hau

Hong Kong Institute of Business Studies Working Paper Series

Contrary to Battermann et al.'s (2000) claims, this paper shows that risk-averse exporters may produce less with fair commodity futures than with fair put options; moreover, they may prefer the latter instrument for hedging against its exchange rate risk.

The Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey Archambault, Marie E. Archambault

Accounting Faculty Research

United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody’s Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies.

Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …

Practicing Cpa, Vol. 29 No. 5, June 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Supply Chain Management In The Pharmaceutical Industry: The Key To Further Enhancing Shareholder Value, Edward Sweeney

Practitioner Journals

No abstract provided.

Acsec Update, Volume 9, Number 1 June 2005, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Creating Health And Abundance With Complementary Currencies, Victoria Temple

Regis University Student Publications (comprehensive collection)

This paper examines the ways in which the use of complementary currencies can help solve the current crisis in American health care and create abundance in the lives of those people who have been marginalized by both the prevailing health care and economic systems. It explores the positive effects that the use of these social currencies can have on the programs and financial stability of nonprofit health care organizations, as well as on the communities in which they operate. This paper looks at several implementations of complementary currencies in health care organizations, particularly those based on the Time Dollars model. …

Proposed Implementation Of Sea Lion Exclusion Devices In The Western Rock Lobster Fishery. Public Consultation., Department Of Fisheries.

Fisheries Management Papers

This document ‘Proposed Implementation of Sea Lion Exclusion Devices in the Western Rock Lobster Fishery – public consultation document May 2005’, provides you, the stakeholder, with detailed information regarding the incidental mortality of Australian sea lion pups in rock lobster pots and the possible mitigation measures to be implemented to eliminate this occurrence.

A Five-Year Management Strategy For Recreational Fishing On The South Coast Of Western Australia. Final Report, South Coast Recreational Fishing Working Group.

Fisheries Management Papers

The development of this strategy represents a significant step in protecting recreational fishing quality in the South Coast Region and meeting the long-term needs for the sustainable management of recreational fishing. All recommendations contained in this report were made only after careful consideration of the submissions and issues which were raised at public meetings, along with the action needed to be taken to protect the long-term sustainability of our fish stocks.

A Five-Year Management Strategy For Recreational Fishing In The Pilbara/Kimberley Region Of Western Australia. Final Report., Pilbara/Kimberley Recreational Fishing Working Group

Fisheries Management Papers

The discussion paper (Fisheries Management Paper No. 181 'A quality future for recreational fishing in the Pilbara/Kimberley Region) attracted widespread comment, with around 200 people attending public meetings in the region. In addition, 152 written submissions were received from recreational fishers, angling clubs, and other stakeholders. The Recreational Fishing Advisory Committee (RFAC) and the Pilbara/Kimberley Recreational Fishing Working Group would like to thank those people and organizations that took the time to provide this valuable feedback. All recommendations contained in this final report, along with the action that needs to be taken to protect the long-term sustainability of our fish …

Pricing Of Seasoned Equity Offers And Earnings Management, Yongtae Kim, Myung Seok Park

Accounting

This study examines the relationship between earnings management by firms offering seasoned equity issues and the pricing of their offers. We hypothesize that seasoned equity offering (SEO) firms employing aggressive accounting decisions also more aggressively push up their offer prices, thereby leading to a decrease in the degree of underpricing. Consistent with our prediction (the issuer's greed hypothesis), evidence indicates that SEO firms making opportunistic accounting decisions issue new shares at inflated prices. Our findings remain robust after controlling for other determinants of SEO underpricing and the possible endogeneity of pricing and earnings management.

Antecedents, Moderators And Examples Of Representational Predicaments At Three Hong Kong Sites, Robin Stanley Snell, Mei Ling, May Wong

Hong Kong Institute of Business Studies Working Paper Series

Employees suffer representational predicaments if they feel that they bear invisible burdens and/or make invisible contributions. This feeling implies a belief that dominant authorities in the organization are embracing unfavourable prevai1ing images of employees (PIEs) that are incongruent with salient work-life space domains. Qualitative interviews at an insurance agency branch and an on-line database provider indicated embedded human resource values characterized by aggressive instrumentality, small circle and top down govemance, and expectations of employee deference and silence. These values reflected the

Hong Kong human resource govemance environment: absence of labour rights and protections, and cultural assumptions of large power distance, …

Subtextual Gendering Processes : A Study Of Japanese Retail Firms In Hong Kong, Mei Ling, May Wong

Hong Kong Institute of Business Studies Working Paper Series

This study examines equal opportunities for women employees in two Japanese-owned (Tairo and Okadaya) retail companies in Hong Kong. This paper initially discusses the various explanations for gender inequality put forward by scholars. Since the equal opportunity legislation - specifically Sex Discrimination Ordinance (SDO) - was introduced in Hong Kong in 1996, little research can explain as to why gender inequality persists. The issue can altematively be understood by examining the subtextual gendering processes. Concealed gendering processes (re)produce gender inequality based on hegemonic power, through structural, cultural, interaction and identity arrangements. Accounts of female staff at various hierarchies reveal that …

The Factors Influencing The College Choice Of The Leaving Certificate Cohort, Patrick O Sullivan

Theses

This thesis examines the factors that influence the college choice and decision making behaviour adopted by Leaving Certificate Students choosing third level colleges in tertiary education. It attempts to understand the decision making process and associated influences that affect students when considering a third level college. The position adopted for this study is that of a consumer behaviour perspective.

Whether or not the potential students operate a systematic process, logically thinking throughout each step, is worthy of research. Secondary research confirms the many variables influencing the decision-making process, particularly in the USA and UK. However, in-depth knowledge regarding the criteria …

Comparing F-16 Maintenance Scheduling Philosophies, Konstantinos Iakovidis

Theses and Dissertations

In the F-16 fighter community it is believed that the flying schedule can make or break a wing's maintenance effort. Nevertheless, there is no published scientific support behind many commonly used maintenance scheduling philosophies. The problem is that a generally accepted overall scheduling philosophy to improve the long term health of the fleet does not exist. The purpose of this research is tri-fold: to identify the most important scheduling philosophies, to identify the most meaningful metrics that capture the long term health of the fleet and maintenance effectiveness, and to compare the various philosophies using the performance measures to help …

Effects Of Career Plateauing On Turnover: A Test Of A Model, Christine Y. Rilovick

Theses and Dissertations

The structure of most organizations dictates that only 1% of the employees will retire before they reach a career plateau. It is estimated that the number of people perceiving they are career plateaued will only increase in the future since more unusually well-qualified candidates will be competing for a diminishing number of positions. Given that an estimated 80% of the work conducted in organizations is performed by employees who are career plateaued, it would be beneficial to better understand if these plateaued individuals are likely to remain with the organization despite being plateaued. Therefore adding career plateauing to an existing …

3pl Definition And Taxonomy, Edward Sweeney, Pietro Evangelista

Practitioner Journals

No abstract provided.

Managing The Supply Chain: The Role Of Information And Communications Technology (Ict) As A Key Enabler Of The Process, Edward Sweeney

Practitioner Journals

No abstract provided.

Fisheries Occasional Publication No.21 - Allocation Of The Western Rock Lobster Resource Between User Groups, Department Of Fisheries Western Australia

Fisheries Occasional Publications

In this submission to IFAAC, the Department will outline what it believes are the most practical and cost effective ways of managing a system of allocation amongst the commercial, customary and recreational sectors. This recommendation recognises that cost efficiencies and outcomes will be greatly affected by the type of allocation model that is chosen. Consequently the Department recommends that the allocation system should be based on a single allocation to each sector that is available over the entire fishery.

The Department does not recommend having any finer scale zoning of the allocations, or the creation of exclusive recreational fishing areas. …