Business Commons^™

A Workplace Design That Reduces Employee Stress And Increases Employee Productivity Using Environmentally Responsible Materials, Limor Gutnick

Master's Theses and Doctoral Dissertations

In today’s competitive global environment, employee productivity is an essential element of a company’s success. Employee productivity can be significantly hindered by high levels of stress experienced in the work environment. In addition, poor indoor air quality contributes to deterioration of employee health and well-being, which further reduces productivity.

The object of this study was to explore interior design techniques that may reduce employee stress and enhance productivity while using environmentally responsible materials and furnishings. The design paradigm was qualitative, and the research method used was a case study. Specifically, this was an action-research project consisting of a design proposal …

Forecasting Consumer Adoption Of Technological Innovation: Choosing The Appropriate Diffusion Models For New Products And Services Before Launch, Roger Calantone, Lance Gentry

Business and Information Technology Faculty Research & Creative Works

There are many good articles on various forecasting models. There is consensus that no single diffusion model is best for every situation. Experts in the field have asked for studies to provide empirical-based guidelines for recommending when various models should be used. This research investigates multiple diffusion models and provides recommendations for which diffusion models are appropriate for radical and really new products and services before the launch of the innovation.

Relational Benefits And Costs In Channel Distribution: A Dyadic Research From Buyers And Sellers Perspective, Dung The Vu

Theses and Dissertations in Business Administration

The benefits from having long–term relationships with customers have become a focal topic and have been widely discussed in the marketing literature (Dwyer, Schurr and Oh 1987; Reichheld and Sasser 1990; Reichheld 1993; Morgan and Hunt 1994; Walter, Ritter and Gemuden 2001). However, careful review of the literature indicates that the literature is deficient in several ways: (1) relational benefits are mostly examined in term of economic benefits, especially in b2b and channel distribution contexts, (2) there is limited number of studies examining cost dimensions, (3) there is lack of studies examines both benefits and costs from dyadic perspective (i.e. …

Factors Associated With Employment Among Latinos Living With Hiv/Aids, Shaun Michael Burns, Lydia R. L. Young, Suzanne Maniss

Counseling Faculty Publications

This investigation explored the utility of various demographic, health-related, and psychological variables in predicting employment among Latinos living with HIV/AIDS. Results of an analysis of variance indicated that employed participants were younger, evinced significantly greater CD4 counts, physical and mental health functioning, and internal locus of control beliefs than those who were unable to work due to disabilities. A backward binary logistic regression demonstrated that age, CD4 count, internal locus of control, and mental health functioning contributed to the explanatory power of the final model. This model correctly classified group membership 72% of the time, 78% of participants who were …

In Search Of Certain Earnings: Applying The Ace Portfolio Concept To Sectors, James L. Grant, Chris Rowberry

Financial Services Forum Publications

Sector composites that have highly stable earnings streams allow the portfolio manager or analyst to derive “earnings certain” sector risk premiums. ACE (Approximately Certain Earnings) Sectors represent such baskets. Since sector pricing is influenced by earnings variability, obtaining risk premiums from standard sectors is contaminated. With knowledge of an EPS Stability measure, a composite engine, and the proprietary G-Model (or like DCF framework), we can discover companies within each sector that exhibit highly certain earnings. In practice, ACE Sectors can be used to derive current/historical “earnings certain” sector risk premiums, enhance sector rotation strategies, obtain sector implied growth rates, make …

Dick Pope: The Father Of Florida Tourism, Exhibit Brochure, Tanya Jo Ormseth, Sandra Varry

Rosen Library Exhibits

No abstract provided.

Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Committee recognizes that specific threats to meeting the objectives of the fundamental principles may arise when providing professional services to clients and employers. Because it is impossible to address in the Code every situation that creates such threats and specify the appropriate safeguards to mitigate or eliminate those threats, the proposed Framework provides guidance to members when faced with making decisions on ethical matters that are not explicitly addressed by the Code. Under no circumstances, however, may the proposed Framework be used to justify noncompliance with the prohibitions or requirements contained in the rules, interpretations, and rulings in the …

Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This guide does the following: (1) Identifies certain requirements set forth in pronouncements in levels a, b, and c of the hierarchy of sources of GAAP. In these instances, entities are required to apply those requirements based on their standing in levels a, b, or c of the hierarchy rather than because of their inclusion in this guide. (2) Describes AcSEC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that AcSEC expresses a preference for the prevalent or sole industry practice, or it may indicate that AcSEC expresses a preference for another …

Comment Letters For Exposure Draft: Proposed Interpretation 501-8 Under Rule 501: Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnification And Limitation Of Liability Agreements With A Client. 2007, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2006, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board

AICPA Professional Standards

No abstract provided.

Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Omnibus Statement On Standards For Accounting And Review Services, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The most significant conclusions to come from the work of the above task forces were (1) a recommendation to merge the two peer review programs and (2) a recommendation to reengineer the reporting process to be more understandable and usable in light of the growing mandate that the results of peer reviews be made more widely available. The PRB has issued this exposure draft to propose those recommendations and incorporate other revisions to the Standards and related Interpretations (AICPA Professional Standards, PR Section 100) that are expected to result in a more efficient and effective Program. To ensure Program integrity …

Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firms

Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SSARS defines two categories of professional requirements: (1) Unconditional requirements. The accountant is required to comply with an unconditional requirement in all cases in which the circumstances exist to which the requirement applies. An unconditional requirement is indicated by the words must or is required. (2) Presumptively mandatory requirements. The accountant is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the requirement applies. The accountant may depart from a presumptively mandatory requirement provided that he or she justifies the departure and how alternative procedure(s) performed in the …

Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Vendor-Owned Inventory Management Arrangements In Retail: An Agency Theory Perspective, Manus Rungtusanatham, Elliot Rabinovich, Bryan Ashenbaum, Cynthia Wallin Blair

Faculty Publications

This paper undertakes two related tasks to augment current understanding regarding vendor-owned inventory management (VOIM) arrangements implemented in the retail industry. The first task formally juxtaposes three prevalent forms of VOIM arrangements (i.e., Consignment, Pay-On-Scan, and Scan-Based Trading) to one another and identifies three dimensions (i.e., Relevant Data Visibility, Timeliness of Information Release, and Shrink Responsibility) that serve to discriminate among them. The second task applies an Agency Theory lens to uncover differing profiles of characteristics underlying the retailer-vendor relationship across the Consignment, Pay-On-Scan, and Scan-Based Trading arrangements. These conceptual results contribute to and have implications for the science and …

Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Organizations With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Essays On Modeling Of Blind Principal Bid Basket Trading Cost, Tin Shan Suen

Dissertations, Theses, and Capstone Projects

The following is an executive summary of three essays on the modeling of the blind principal bid (BPB) basket trading cost, each focusing on different issues. The first essay, "How does a liquidity provider price a blind principal bid basket - An empirical perspective," investigates various determinants of the blind principal bid basket trading cost. I extend Kavajecz and Keim's (2005) model by identifying the price determinants based on the liquidity provider's behavior. The model developed in the first essay, however, is not a structural model because it is not based on any theoretical framework. That is addressed in the …

Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Quality Control Standards Task Force

Guides, Handbooks and Manuals

No abstract provided.

Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Amy M. Eubanks

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, January 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Zachary T. Donahue

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Zachary T. Donahue

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.