Business Commons^™

R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke

Accounting Historians Journal

A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform. Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history lodes in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving …

F.E. Vigars' Station Book-Keeping: A Specialist Australian Text Enabling The Adaptation And Transfer Of Accounting Technology, Garry D. Carnegie, Peter Foreman, Brian P. West

Accounting Historians Journal

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use, and influence of an early ­specialist pastoral accounting text entitled Station Book-keeping, which was published in Australia in five editions over the period 1900 to 1937. The life and career of the book's author, Francis Ernest ­Vigars, are also outlined. Station Book-keeping described and advocated a comprehensive system of double-entry accounting for pastoral stations and is …

Roaring Nineties: A Comment On The State Of Accounting History In The United States, Garry D. Carnegie

Accounting Historians Journal

This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled "The Roaring Nineties: Accounting History Comes of Age, specifically deals with their cautionary comments on the general condition of accounting history research in the U.S. around the close of that decade. The author contends that public interest in accounting's past is currently strong, especially following the recent corporate scandals and audit failures in the U.S., and points out that accounting history research projects which are of relevance to policy makers and regulators are likely to be both funded and, accordingly, recognized.

Cpa Expert 2006 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Tax Section Newsletter, January 2006, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

College 'Jameson Whiskey' Cocktail Competitions (Dublin) 2006-Onwards, James Murphy

Other resources

This file contains photographs of the numerous 'Jameson Whiskey ' cocktail competitions which were held in the College of Arts and Tourism from the 2006 - onwards. The pictures highlight the excellent cocktails created, the many students and personalities who were a major component of these competitions and the college as the training bar area (which hosted these competitions changed over the years).

Parting Is Such Sweet Sorrow: Dhr Patio Homes, Llc And Family Firm Management, Herbert Sherman, Daniel James Rowley

New England Journal of Entrepreneurship

"I quit." Those two little words were dropped like an atomic bomb and seemed to explode across the dinner table at the Davis residence. The meal had not yet been served though everyone was at the table engaged in a lively discussion, which of course included their business, DHR Patio Homes, LLC. Immediately, a hush descended upon the Davis family and their guest, close friend, and business associate, Stephen Hodgetts, as an imaginary mushroom cloud filled the room. No one could move or say a word although numerous glances of varying nature were being exchanged in rapid succession. The somberness …

New England Journal Of Entrepreneurship, Fall 2006

New England Journal of Entrepreneurship

No abstract provided.

Problems Encountered By Ethnic Entrepreneurs: A Comparative Analysis Across Five Ethnic Groups, Gabrielle A. Brenner, Louis Jacques Filion, Teresa V. Menzies, Lionel Dionne

New England Journal of Entrepreneurship

Despite growing interest in the difficulties encountered by ethnic entrepreneurs, very little research has yet been done on the subject. This article attempts to fill the gap. A total of 715 Chinese, Italian, Indian/Sikh, Jewish, and Vietnamese entrepreneurs from Montreal, Toronto, and Vancouver were surveyed for the research. The results show that ethnic businesses tend to face the same problems as other businesses, which consequently does not appear to justify the development of support programs specifically for ethnic entrepreneurs. However, this study of established businesses does not consider failed or nascent businesses, which may have experienced additional problems. Further research …

Role Modeling As A Pedagogical Strategy In Entrepreneurship Education For Women And Girls: An Interactive Model Of Transformational Learning, Jeannette Oppedisano, Kenneth R. Laird

New England Journal of Entrepreneurship

This article presents a pedagogical model that utilizes students as primary researchers in the identification, interviewing, and then reporting on women entrepreneurs as a major component of a multidisciplinary entrepreneurship course. The purpose of the course is to attract students who may not be familiar with the entrepreneurship concept itself, the role of women in such economic ventures, or the possibilities for people like themselves in such a career avenue. Students are exposed to the accomplishments of women entrepreneurs throughout U.S. history in the broad categories of agriculture and mining; construction; communication; manufacturing; service (both for profit and not-for-profit); transportation; …

Teams In Library Technical Services, Jack G. Montgomery Jr., Contributor, Rosann Bazirjian, Editor, Rebecca Mugridge, Editor

University Libraries Faculty & Staff Book Gallery

Whether because of budget and staffing concerns or issues with productivity and output, technical services teams have come into being in many organizations. In Teams in Library Technical Services, editors Rosann Bazirjian and Rebecca Mugridge present research and case studies demonstrating what these reasons are and how the use of teams has been and should be applied to libraries. Everything from describing the various types of teams and how to manage them—especially in academic libraries—to exploring recurring themes on the relationships between professional and support staff, the changing roles of librarians, and how managers and teams address issues such …

Alternative Minimum Tax: A Middle Class Burden, Kelly Ann Williams

Theses Digitization Project

Since its inception in 1969, the Alternative Minimum Tax (AMT) has been utilized to keep taxpayers with higher income from taking advantage of loopholes and paying little or no income tax. This project presents an outline of what the AMT is, how it is calculated, and its history; and also illustrates why the AMT is no longer viable today.

Chapter 304: Broadening The Scope Of Alternative And Complementary Medicine To Include Treatment Of Persistent Lyme Disease, Justin J. Simpson

McGeorge Law Review

No abstract provided.

Chapter 417: Contraceptives And Conscience Find Compromise In California, Sophia Rowlands

McGeorge Law Review

No abstract provided.

Revoking The License To Phish: Providing Civil Remedies For Victims Of Online Fraud, David Ziring

McGeorge Law Review

No abstract provided.

Impact Of Increased Minimum Wage On Southern San Joaquin Valley Navel Orange Producers, Kallie Donnelly, Jay E. Noel

Agribusiness

The California Institute for the Study of Specialty Crops (CISSC) developed a representative farm simulation model for navel producers in the Southern San Joaquin Valley. The farm simulation model simulates a producer’s financial statements for 2005-2014, including the income statement, statement of cash flows, and balance sheet. This model allows model prices and yields to vary over time. The variability is based on historical variation in navel orange prices and yield. This is done to capture the risk and uncertainty associated with variable prices and yields.

Analysis Of The Financial Indices Of The Nafta Member Countries, Rafiqul Bhuyan, Andrija Popovic, Yoshi Fukasawa

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper analyzes the efficient markets hypothesis for the major NAFTA financial indices. The results suggest that the simple return for all three indices is generally uncorrelated. The non-linear transformations of the simple return info its absolute and squared value behaved much differently however. Here, the statistics calculated provided considerable evidence to suggest that these transformations of the returns are predictable to a large degree. Ignoring the sign of the return helps greatly in predicting the direction of the series. Also, all of the series in this transformation, but one, had estimated fractional parameters that would indicate the presence of …

Escalating Commitment To Failing Financial Decisions: Why Does It Occur?, John Morgan, James Hansen

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Research indicates inappropriate escalation of commitment to apparently failing decisions occurs in many areas of life. Examples include doubling-up blackjack bets to recover losses, the too lengthy Vietnam War debacle, and the tendency to continue with financial investments long after they appear to be failing. What motivates such behavior? Two theories presently compete as major explanations for this behavior: the self-justification theory and the prospect theory. This paper compares the two theories to determine which theory better predicts escalation behaviors within au un-confounded and unambiguous context. The research is motivated by the belief that understanding why people escalate is prerequisite …

Using Executive Coaching As A Tool For Personal And Professional Leadership Development Within Business School Education, Stephen Brock, Deborah Roebuck, Janice Barrow

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper reflects what has been learned in using Executive Coaching as fill educational method within an Executive MBA program. Students work in a one-on-one coaching relationship throughout the program. This paper presents a rationale for such an educational method, examines the nature of executive coaching, and introduces a model of coaching used in the program. The article provides lessons learned in creating and implementing this executive coaching program as a tool to develop students as leaders. It concludes with some thoughts regarding executive coaching as an educational method for personal and professional leadership development.

Effect Of Outcome Knowledge On Repeated Performance Evaluations, Russell Calk, Maryanne Mowen

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Outcome information has been shown to have a significant impact on performance evaluations in a wide variety of decision settings. Studies of outcome effects on performance evaluation typically examine a one-time decision. Often, however, managers must repeatedly evaluate performance. This study examines how outcome information affects the revision of multiple performance evaluations over time. The results have important implications for research into the sensitivity of evaluators to the sequence of the receipt of positive and negative information. Implications of these results for performance evaluation in multiple areas of business are discussed.

Leading The Virtual Organization: Success Strategies, Management Practices, And Skills, Stephen Stumpf, James Klingler

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Virtual organizations have inherent strengths and weaknesses relative to traditional organizational forms. Their success depends heavily on the leaders of the organization leveraging these strengths, and not letting the weaknesses threaten the organization's survival. We explore the character of virtual organizations and propose a value proposition as to why individuals seek employment in such organizations. We then examine several business strategies and management practices that have helped virtual organizations to succeed. Six leadership skills are discussed that the leaders of virtual organizations indicate are critical to their business success.

Organizational Conflict: Strategy, Leadership, Resolution Framework, And Managerial Implications, Ashford Chea

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper examines the concept, nature and characteristics of organizational conflict, and presented the relevant theoretical framework that serves as the conceptual foundation for his analyses, analyzes the sources of organizational conflict, discusses the role of leadership styles in managing organizational conflict, reviews models of conflict management strategies, and offers a framework for au effective functional conflict resolution system in organizations and outlined the implications for managers.

Overcoming The Challenges Of Establishing A Student-Managed Fixed Income Fund, David Krause

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Student-managed funds (SMFs) offer unique educational opportunities. In a typical SMF, students select common stocks and manage a real portfolio, gaining practical money management experience. Until recently, establishing a fixed income SMF has been unworkable for most academic institutions. Fixed income exchange traded funds (ETFs) are relatively new financial offerings that allow non-institutional investors the ability to trade shares of an entire bond portfolio as a single security. By combining different ETFs into a fund of funds, it is possible for students to implement various bond portfolio management strategies - a valuable learning opportunity previously unavailable to most business students.

In Lean Production: Semantics Matters, Bryant Mitchell, Jeffrey Vistad, Lawrence Fredendall

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

Manufacturing, Planning, and Control (MPC) systems are commonly categorized as either push or pull production systems. The most common example of a push system ref erred to is a MRP system, while the example of a pull system most commonly ref erred to is JIT, or more specifically a Kanban system (Sawaya et al, 1992). We have found that the use of this terminology regarding different forms of MPC systems can be confusing to the novice as well as the more experienced management practitioner or researcher. In this paper, we make an argument for the importance of using more precise …

Supplier Selection Construct: Instrument Development And Validation, Chin-Chun Hsu, Vijay R. Kannan, G. Keong Leong, Keah-Choon Tan

Management Faculty Publications

Purpose – To develop and test a reliable and valid supplier selection measurement scale that can be applied in different geographic regions, namely, the USA and Europe. Design/methodology/approach – A three-factor supplier selection measure is developed via extensive literature review and practitioner interviews. Psychometric properties of the survey instrument are evaluated using data from the ISM-US sample via exploratory factor analysis. Based on the results, the survey instrument is modified and the revised instrument is mailed to a larger sampling group (APICS-US and APICS-Europe). Confirmatory factor analysis is used to validate the proposed three-factor supplier selection construct and to test …

No Child Left Behind: Implications For Career And Technical Education, Julie A. Chadd, Karen Drage

Faculty Research & Creative Activity

High school principals and career and technical education (CTE) teachers throughout Illinois were subjects of this study which described principals' and CTE teachers' perceptions of the impact the No Child Left Behind Act of2001 has had on high school CTE programs. Findings indicated principals and teachers collectively disagreed with "No Child Left Behind has had a positive impact on the image ofCTE at your school." Both groups also agreed CTE courses can help schools meet the goals of "all students will reach high standards, at a minimum of attaining proficiency or better in reading and mathematics" and "all students will …

No Child Left Behind: Implications For Career And Technical Education, Julie Chadd, Karen Drage

Faculty Research & Creative Activity

High school principals and career and technical education (CTE) teachers throughout Illinois were subjects of this study which described principals' and CTE teachers' perceptions of the impact the No Child Left Behind Act of2001 has had on high school CTE programs. Findings indicated principals and teachers collectively disagreed with "No Child Left Behind has had a positive impact on the image ofCTE at your school." Both groups also agreed CTE courses can help schools meet the goals of "all students will reach high standards, at a minimum of attaining proficiency or better in reading and mathematics" and "all students will …

Need To Limber Up On Supply Chain Management, Edward Sweeney

Practitioner Journals

No abstract provided.

Strategy Development Processes And Organisational Performance, Pamela Sharkey Scott, P. T. Gibbons Prof

Conference Papers

A recent resurgence in both academic and practitioner interest on strategy development processes and their influence on organisational performance highlights the absence of empirical studies in this area, particularly from an MNC perspective. This study attempts to fill this important gap by applying a multifaceted conceptualisation of the strategy development process to the subsidiary level of analysis. A broad perspective on the effectiveness of strategy making is adopted and measures of contribution examined include financial and market performance, international responsibility, initiative generation and strategy creativity.

Interesting insights into subsidiary behaviour and specifically into the strategy development styles of subsidiaries are …

An Hsus Report: Human Health Implications Of Live Hang Of Chickens And Turkeys On Slaughterhouse Workers, The Humane Society Of The United States

Impact of Animal Agriculture

Poultry slaughterhouse workers perform one of the most dangerous jobs in the nation. Those on the “live hang” line, whose job is to hang conscious birds upside-down on moving shackles, are particularly at risk for developing occupational injuries and illnesses. Eliminating the live hanging of chickens and turkeys would improve both worker safety and animal welfare.