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2006

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Articles 571 - 600 of 1779

Full-Text Articles in Business

Protecting Directors Of Nonprofit Boards, Kathleen O. Thompson Jun 2006

Protecting Directors Of Nonprofit Boards, Kathleen O. Thompson

Journal of Microfinance / ESR Review

This article is adapted from Thompson’s article “Directors in a post-Enron world,” published in the Credit Union Magazine in April 2003.


Calendar, Esr Review Jun 2006

Calendar, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.


Vol. 08 No. 1 Esr Review, Esr Review Jun 2006

Vol. 08 No. 1 Esr Review, Esr Review

Journal of Microfinance / ESR Review

No abstract provided.


What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel Jun 2006

What Is Fraud And Who Is Responsible?, Michael D. Akers, Jodi L. Gissel

Accounting Faculty Research and Publications

Research shows that fraudulent activity affecting the financial statements is more prevalent than ever despite the increased attention devoted to the prevention and detection of fraud by companies and professional accountants. Fraud is a critical issue for preparers and users of financial statements, as well as auditors. Each group’s association and involvement with the financial statements is from a slightly different perspective. Even though all individuals in the financial reporting process share the responsibility for the integrity of the financial statements, different perspectives of fraud can and do affect each group’s interpretation of fraudulent activity and responsibility for the prevention …


2006 June, Office Of Communications & Marketing, Morehead State University. Jun 2006

2006 June, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for June 2006.


Red Or Blue? An Exploration Of Political Party Affiliation And Resident Attitudes Toward Tourism In Montana - 2006, Norma P. Nickerson Jun 2006

Red Or Blue? An Exploration Of Political Party Affiliation And Resident Attitudes Toward Tourism In Montana - 2006, Norma P. Nickerson

Institute for Tourism and Recreation Research Publications

This study focused on the relationship between political party affiliation and tourism support. From 1998 to 2005, telephone surveys of Montana residents asked three attitude questions along with political party affiliation.


Strategic Investments In Japanese Corporations: Do Foreign Portfolio Owners Foster Underinvestment Or Appropriate Investment?, Parthiban David, Toru Yoshikawa, Murali D. R. Chari, Abdul A. Rasheed Jun 2006

Strategic Investments In Japanese Corporations: Do Foreign Portfolio Owners Foster Underinvestment Or Appropriate Investment?, Parthiban David, Toru Yoshikawa, Murali D. R. Chari, Abdul A. Rasheed

Research Collection Lee Kong Chian School Of Business

This paper investigates the effect of foreign ownership on strategic investments in Japanese corporations. Foreign owners are typically portfolio investors who frequently buy and sell shares and hold diversified portfolios of small stakes in many firms. Prior research has presented two conflicting perspectives on the role of such investors: (a) their frequent trading leads to pressure for short-term returns that fosters underinvestment; (b) their active trading fosters appropriate investments. We investigated the relationship between foreign ownership and strategic investments using dynamic panel data analysis of a sample of 146 Japanese manufacturing firms from 1991 to 1997. We found that foreign …


Designing Successful Executive Program On Creativity: Theoretical Approaches And Practical Challenges In Asia, Gilbert Tan Jun 2006

Designing Successful Executive Program On Creativity: Theoretical Approaches And Practical Challenges In Asia, Gilbert Tan

Research Collection Lee Kong Chian School Of Business

This paper traces the theoretical approaches of creative training to the 4 Ps of creativity research, namely, People, Process, Product and Press. It discusses some practical considerations that need to be taken into account to ensure success in creativity training programs. These considerations include: (a) accommodating individual differences; (b) addressing resistance; (c) demonstrating impact and results; (d) ensuring transfer-of-training; and (e) overcoming time and resource constraint. The paper concludes with the IDEAL tips on creativity training.


Substitution Or Symbolic Effects? A Reexamination Of Corporate Governance And Firm Performance, Xuesong Geng, Dean Hennessy, Kimberly Bates Jun 2006

Substitution Or Symbolic Effects? A Reexamination Of Corporate Governance And Firm Performance, Xuesong Geng, Dean Hennessy, Kimberly Bates

Research Collection Lee Kong Chian School Of Business

In this paper, we use a sample of large Canadian corporations to test the substitution hypothesis and the symbolic hypothesis. We find that the positive effect of board independence on firm performance declines as managerial ownership increases. This effect becomes non-positive when highly concentrated managerial ownership makes independent board more symbolic than effective.


Financial Value Of Brands In Mergers And Acquisitions: Is Value In The Eye Of The Beholder?, Cem Badahir, Sundar G.Bharadwaj, Rajendra Kumar Srivastava Jun 2006

Financial Value Of Brands In Mergers And Acquisitions: Is Value In The Eye Of The Beholder?, Cem Badahir, Sundar G.Bharadwaj, Rajendra Kumar Srivastava

Research Collection Lee Kong Chian School Of Business

Firms frequently engage in merger and acquisition deals. In these transactions, brands account for significant but differential proportions of overall transaction value. Extant marketing literature on financial value of brands focuses on drivers of financial value only within a firm. However, in a merger and acquisition context, value of brands also depends on how their new owners might leverage them in the marketplace. This study identifies and empirically tests both the target and acquirer characteristics that affect the value of target firm’s brands in mergers and acquisitions. Furthermore, the authors examine the moderating role of deal type and target firm …


Integrated Crisis Mapping: Toward A Publics-Based, Emotion-Driven Conceptualization In Crisis Communication, Yan Jin, Pang, A., Glen Cameron Jun 2006

Integrated Crisis Mapping: Toward A Publics-Based, Emotion-Driven Conceptualization In Crisis Communication, Yan Jin, Pang, A., Glen Cameron

Research Collection Lee Kong Chian School Of Business

Extending current situation-based conceptualizations of crisis response, this paper develops a more generic and systemic approach to understanding the role of emotions in crisis situations. Taking an integrated approach, the authors propose a public-based, emotion-driven perspective to crisis communication modeling, mapping different crisis types, and underpinning them with two continua, the organization’s involvement with the crisis issue and primary public’s coping strategy. The paper further argues that the appropriate crisis response and tools to manage a crisis should address the full range of emotions for optimal effectiveness at both strategic and tactical levels.


Do We Stand On Common Ground? A Threat Appraisal Model For Terror Alerts Issued By The Department Of Homeland Security, Augustine Pang, Jin Yan, Glen T. Cameron Jun 2006

Do We Stand On Common Ground? A Threat Appraisal Model For Terror Alerts Issued By The Department Of Homeland Security, Augustine Pang, Jin Yan, Glen T. Cameron

Research Collection Lee Kong Chian School Of Business

The fabric and faces of threat, and the expediency and efficiency in the communication of threat, are examined with a threat appraisal model. This model is empirically tested on an ongoing communication challenge, the issuance of terror alerts by the United States' Department of Homeland Security (DHS), focusing on how threat is appraised by both the conservative and liberal audiences. Findings showed a shared view by the DHS and conservative audiences on the levels and nature of threats; liberal audiences thought otherwise. Though there appeared to be a consensus between the conservative and liberal audiences on the efficacy of threat …


Make, Buy, Or Ally: A Transaction Cost Theory Meta-Analysis, Inge Geyskens, Jan-Benedict E. M. Steenkamp, Nirmalya Kumar Jun 2006

Make, Buy, Or Ally: A Transaction Cost Theory Meta-Analysis, Inge Geyskens, Jan-Benedict E. M. Steenkamp, Nirmalya Kumar

Research Collection Lee Kong Chian School Of Business

Since the publication of Williamson's Markets and Hierarchies, many empirical articles have investigated the tenets of transaction cost theory. Using meta-analytic techniques, we quantitatively synthesized and evaluated transaction cost-based empirical research on organizational boundary (make, buy, or ally) decisions. We found strong support for the theory for both make versus buy and ally versus buy decisions. However, we did not find evidence that asset specificity had stronger predictive power than uncertainty. Hierarchical and relational governance appropriately aligned with transaction dimensions both led to enhanced performance. On the basis of our meta-analysis, we provide directions for future research.


Fashion Sense, Nirmalya Kumar, Sophie Linguri Jun 2006

Fashion Sense, Nirmalya Kumar, Sophie Linguri

Research Collection Lee Kong Chian School Of Business

The article focuses on Zara store, which was opened in La Coruña, in Northwest Spain. The stores of Zara had a selling area of 811,100 square meters in 56 countries. Zara had become the best-known fashion brand in Spain and the flagship brand of 5.7 billion euros holding group Inditex, with sales of 3.8 billion euros in the financial year 2004. Among the keys to the success of Zara is its approach to the supply chain. Half of the garments of Zara is sourced around from third parties in low-cost manufacturing locations, including Asia. Basic collection items or wardrobe "staples," …


Threats To The Operational Use Of Situational Judgment Tests In The College Admission Process, Michael J. Cullen, Paul R. Sackett, Filip Lievens Jun 2006

Threats To The Operational Use Of Situational Judgment Tests In The College Admission Process, Michael J. Cullen, Paul R. Sackett, Filip Lievens

Research Collection Lee Kong Chian School Of Business

This study examined the coachability of two situational judgment tests, the College Student Questionnaire (CSQ) and the Situational Judgment Inventory (SJI), developed for consideration as selection instruments in the college admission process. Strategies for raising scores on each test were generated, and undergraduates were trained in the use of the strategies using a video-based training program. Results indicated that the CSQ was susceptible to coaching. In addition, the scoring format of the CSQ was found to be easily exploited, such that trainees could increase their scores by greater than 1 SD simply by avoiding extreme responses on that test. The …


Can Online Reviews Reveal A Product's True Quality? Empirical Findings Analytical Modeling Of Online Word-Of-Mouth Communication, Nan Hu, Paul Pavlou, Jennifer Zhang Jun 2006

Can Online Reviews Reveal A Product's True Quality? Empirical Findings Analytical Modeling Of Online Word-Of-Mouth Communication, Nan Hu, Paul Pavlou, Jennifer Zhang

Research Collection School Of Computing and Information Systems

As a digital version of word-of-mouth, online review has become a major information source for consumers and has very important implications for a wide range of management activities. While some researchers focus their studies on the impact of online product review on sales, an important assumption remains unexamined, that is, can online product review reveal the true quality of the product? To test the validity of this key assumption, this paper first empirically tests the underlying distribution of online reviews with data from Amazon. The results show that 53% of the products have a bimodal and non-normal distribution. For these …


Technology And Process Enabling Trust And Performance In Distributed Collaborative Teams, Eugene A. Pierce Jun 2006

Technology And Process Enabling Trust And Performance In Distributed Collaborative Teams, Eugene A. Pierce

Student Scholarship

A changing business environment with urgency in delivering more products faster and cheaper is imposing new demands on teams where old ways of doing business are becoming obsolete. Much of the resulting interdependence of business activity in the global environment is a key driver in trying to establish effective distributed collaborative teams, also known as virtual teams. As such they are unable to always operate optimally or produce optimal solutions--forcing organizations to reexamine their project team strategies both at the individual and group level. Organizations have applied electronic mediating solutions of various types to support such virtual teams but this …


The Private Provision Of Public Goods: Terrorism Protection In The Critical Infrastructure Industries, James K. Hayes Jun 2006

The Private Provision Of Public Goods: Terrorism Protection In The Critical Infrastructure Industries, James K. Hayes

Student Scholarship

My research interest is to understand the business plan for industries to invest in security against terrorism, if and why this investment is likely to be less than socially optimal and what government's role is in promoting the appropriate level of investment in security in a free market economy. I believe that an industry's ability to pay for such protection is an important factor but have also relied heavily on the economic literature regarding the theoretical circumstances in which a private actor will willingly contribute to the provision of a public good. Unfortunately, the literature is ambiguous in its prediction …


The Role Of Cognitive Biases And Framing In Strategic Decision-Making Processes Regarding Socially Responsible Actions, Jonathan Coleman Jun 2006

The Role Of Cognitive Biases And Framing In Strategic Decision-Making Processes Regarding Socially Responsible Actions, Jonathan Coleman

Student Scholarship

This paper is intended to provide a conceptual framework about the importance of cognitive biases and framing in the strategic decisionmaking (SDM) processes used by corporations when addressing socially responsible actions. Through crises, regulation, activism and attempts to gain competitive advantage, companies are facing a dynamic environment requiring increased incorporation of social actions into corporate strategy. However, the nebulous nature of social actions and the inertia of bureaucracies have led to inefficient implementation of those actions. The conceptual framework developed in this paper sheds light on SDM processes involving corporate social responsibility (CSR), and lays a foundation for research in …


Risk Transference And Risk Perception Analysis Of Serial Entrepreneurs And Venture Capitalists, Francis A. Papay Jun 2006

Risk Transference And Risk Perception Analysis Of Serial Entrepreneurs And Venture Capitalists, Francis A. Papay

Student Scholarship

Risk is inherent in decision­making when uncertain parameters and outcomes are involved. In the creation of a new venture, both entrepreneurs and their subsequent investors assume and share a variety of risks emanating from a multitude of such uncertain parameters of the early developing venture. One such mid­stage investor, the venture capitalist, attempts to mitigate the risks of investing in a new venture by incorporating detailed market, intellectual property strategy, financial and managerial elements into his or her investment decision­making analysis. Since venture capitalists are historically successful less than 20 percent of their investments in nascent companies, it appears that …


Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Jun 2006

Aicpa Technical Practice Aids, As Of June 1, 2006, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


2006-2007 Revised Operating Budget: Southern University And A & M College, Southern University System. Office Of Finance & Administration. May 2006

2006-2007 Revised Operating Budget: Southern University And A & M College, Southern University System. Office Of Finance & Administration.

All Southern University System Budgets

The Revised Operating Budget 2005-2006 FY 2006-2007 Budget Request. Southern University and A & M College Campus.


Barry Bonds Hits No. 715, Richard C. Crepeau May 2006

Barry Bonds Hits No. 715, Richard C. Crepeau

On Sport and Society

It pains me excessively to admit this, but Commissioner of Baseball Bud Selig and I agree on something: Barry Bonds' arrival at the number 714 and 715 in home runs is not the occasion for celebration.


Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson May 2006

Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson

Brigham Young University International Law & Management Review

No abstract provided.


Monitoring A Game Of Winks, Nods, And Risk: Derivatives Regulation In The E.U. And Poland, Robert F. Schwartz May 2006

Monitoring A Game Of Winks, Nods, And Risk: Derivatives Regulation In The E.U. And Poland, Robert F. Schwartz

Brigham Young University International Law & Management Review

No abstract provided.


Outsourcing Information Technology To India: Explaining Patterns Of Foreign Direct Investment And Contracting In The Software Industry, Michael J. Meehan May 2006

Outsourcing Information Technology To India: Explaining Patterns Of Foreign Direct Investment And Contracting In The Software Industry, Michael J. Meehan

Brigham Young University International Law & Management Review

No abstract provided.


Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa) May 2006

Aicpa Names Recipients Of 2005 Public Service Award: Ralph Bender Of Louisiana And Kraftcpas Of Tennessee Are Honored For Community Service, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21 - May 23, 2006, Volume 1, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21 - May 23, 2006, Volume 2, The Grand America, Salt Lake City, Utah, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa) May 2006

Spring Meeting Of Council, May 21-23, 2006, The Grand America Hotel, Salt Lake City, Utah, Minutes Of Meeting, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.