Business Commons^™

The Impact Of Directionality In Predications On Text Mining, Gondy Leroy, Marcelo Fiszman, Thomas C. Rindflesch

CGU Faculty Publications and Research

The number of publications in biomedicine is increasing enormously each year. To help researchers digest the information in these documents, text mining tools are being developed that present co-occurrence relations between concepts. Statistical measures are used to mine interesting subsets of relations. We demonstrate how directionality of these relations affects interestingness. Support and confidence, simple data mining statistics, are used as proxies for interestingness metrics. We first built a test bed of 126,404 directional relations extracted from biomedical abstracts, which we represent as graphs containing a central starting concept and 2 rings of associated relations. We manipulated directionality in four …

Early And Often Or Too Late And Not Enough?, Robert Leeson

Business Papers and Journal Articles

Economists at the University of Chicago are famous for an assembly line which consists of commenting “early and often” on each others papers and books:

Thus

a + b + … + y = z

where

a = the first draft

b … y = critical but constructive comments and

z = the final product (intermediate consumption for the rest of the profession).

This book (which claims to be about “How the University of Chicago Assembled” these “thinkers” – although there is very little about the assembling) has adopted a non-Chicago assembly line process apparently consisting of

a + b …

In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci

Accounting Historians Journal

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to map the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual …

Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni

Accounting Historians Journal

Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in italy. following financial problems immediately after World War i and during the 1920s, the company was subsequently taken under the umbrella of the italian state's financial holding unit, the institute for industrial reconstruction (iri), in the 1930s. utilizing lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors …

Early Books On Investing At The Dawn Of Modern Business In America, Joel E. Thompson

Accounting Historians Journal

The purpose of this study is to enhance understanding of early investment practices and the role financial and other information played in those practices. The primary method employed is to examine early books on investing published in the U.S. Early authors described stock market operations including manipulations of security prices by the bulls and the bears. Their solution to this manipulation was to educate investors and provide company information, mostly through directories and manuals. This study shows that financial and other information was thought by the authors to be critically important at the time that the securities markets were first …

State And Local Government Accounting In 19th Century America: A Review Of The Literature, Stephanie D. Moussalli

Accounting Historians Journal

Although 19th century America offers a natural experiment in government accounting practices and voluminous original records still exist, a review of the literature on the period's state and local government accounting finds few secondary articles and almost no contemporary literature before 1875. After that, reformers, decrying the municipal accounting practices of their time, wrote profusely so that some secondary studies of that literature exist. The governmental financial records of the 1800s varied in quality from excellent to scandalous and would, if properly sampled and described, not only fill the gaps in our knowledge of 19th century government accounting and fiscal …

Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Study Of The Impact Of Special Interest Groups On Major Tax Reform: Agriculture And The 1913 Income Tax Law, Douglas K. Barney, Tonya K. Flesher

Accounting Historians Journal

Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th …

Contributions Of Joseph Hardcastle To Accounting Theory, George C. Romeo, James J. Mckinney

Accounting Historians Journal

Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of accountancy. Hardcastle is relatively unknown in the literature except for having the distinction of scoring the highest grades on the first CPA exam in New York in 1896. However, he was well respected during his time as one of the premier theorists in accounting and was awarded an honorary degree of Master of Letters by …

Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Hispanic-American Entrepreneurs: Research Opportunities And Challenges, Fraya Wagner-Marsh, Kunal Banerji, Ramdass Chandra, Sanjib Chowdhury, Ruth Clarke, Megan Endres, Stephanie E. Newell, Dianna Lynn Stone

HCBE Faculty Presentations

Over the past few years both the popular press and business press have been filled with stories about the growth of the HispanicAmerican population and the impact of that population growth on American business. U.S. Census data estimates project that HispanicAmerican households in the U.S will number approximately 13.5 million by 2010 and represent more than $670 billion in spending power. This symposium discusses a series of research programs focusing on Hispanic-Americans entrepreneurs, and is designed to engage the audience in a discussion of current research and developing ideas for future research and practice.

The Instructor’S Role In Aquatic Education: Some Personal Observations, Leland Yarger, Steven P. Dalcher

International Journal of Aquatic Research and Education

No abstract provided.

Viewing Virtual Property Ownership Through The Lens Of Innovation, Ryan G. Vacca

Law Faculty Scholarship

Over the past several years scholars have wrestled with how property rights in items created in virtual worlds should be conceptualized. Regardless of how the property is conceptualized and what property theory best fits, most agree the law ought to recognize virtual property as property and vest someone with those rights.

The True Colors Of Trademark Law: Green-Lighting A Red Tide Of Anti Competition Blues, Ann Bartow

Law Faculty Scholarship

The elevation of color to stand-alone trademark status illustrates the unbounded nature of trademarks within the judicial consciousness. The availability of color-alone marks also facilitates the commoditization of color in ways that complicate the development and distribution of products and services that use color for multiple purposes conterminously. The economic case for color-alone trademarks is severely undermined by careful observation of the ways that colors are actually deployed in commerce, which makes it clear that the trademarks of multiple goods and services can utilize the same color to telegraph the same message without confusing anyone or diluting the commercial power …

2008 Nsu Sharks Women's Soccer Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

2008 Nsu Sharks Volleyball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

Study On Safety And Liability Issues Relating To Package Travel, Frank Alleweldt, Klaus Tonner, Marc Mcdonald

Articles

This study on safety and liability issues relating to package travel, package holidays and package tours highlights some of the gaps in the EU package travel law by answering a number of specific questions related to statistical evidence, Community legislation, and US legislation. It also suggests possible solutions to fill these gaps. The study was prepared by Civic Consulting and is based on a legal analysis, a literature review, an evaluation of statistical data, and on interviews with European and national travel and tour operator associations, individual tour operators, European and national associations of insurers, individual insurance companies, and European …

Nsu Swimming & Diving Brochure (Aquatics Center), Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

Business Ethics: An Overview, Jeffrey Moriarty

Philosophy Faculty Publications

This essay provides an overview of business ethics. I describe important issues, identify some of the normative considerations animating them, and offer a roadmap of references for those wishing to learn more. I focus on issues in normative business ethics, but discuss briefly the growing body of work in descriptive business ethics. I conclude with a comment on the changing nature of the field.

Cheating With Honor, Christian A. Pfeiffer

Business and Economics Honors Papers

The intent of this paper is to understand what leads a student to cheat within the context of a small (enrollment below 2,000 students) liberal arts college. The development of a model will examine cheating from three categories highlighted in the literature: demographics, college culture, and the perception of cheating. Demographics capture relevant personal attributes of a student such as gender, GPA, and major. Cultural variables include variables for the presence of an honor code and participation in a sport or social organization, which provide that student with a unique cultural experience. Perception variables deal with the perceptions the students …

Using Google Keyword Statistics To Explain Changes In Traffic To Internet Sites Related To Global Environmental Management, G. Kent Webb

Faculty Publications, Information Systems & Technology

Google recently provided a keyword statistics tool to support its “AdWords” program that conducts a deep evaluation of individual web sites. It provides detailed information on the keywords in the site and an index of monthly and average statistics for these keywords over the past year for users of the Google search engine. The data is intended to help with the design of internet sites and to support bidding for keywords that when purchased become AdWords that draw traffic through the sponsored links of Google search. This paper describes an analysis of the traffic, keywords, and search rank results for …

Entrepreneurship: Venture Initiation, Management, And Development, Timothy S. Mescon

Faculty Bibliography

No abstract provided.

The Quest To Tax Interest Income: Stages In The Development Of International Taxation, Ilan Benshalom

Faculty Working Papers

The Article offers a new perspective on the way international income tax has developed from its nascency, 85 years ago, to the present day. Its main claim is that, due to the lack of a clear normative tax agenda, trade considerations unduly eroded the income tax base. Such trade considerations highlight the importance of reducing tax obstacles on trade and investment to liberalize and integrate international markets. These considerations penetrated international income tax discourse during the Cold War period, when liberalizing trade was part of a broader western agenda to establish dominance through the liberalization of international markets. The Article …

Social 'Service-Innovation', Usha Menon

Social Space

How can not-for-profit organisations move away from a traditional grant-seeking model to one that can catalyse and value-add the sector at large, beyond just meeting basic needs? Usha Menon thinks Youth for Causes might provide just that model.

Phased Retirement And The Age Discrimination In Employment Act: Legal Standards And Risks, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Under current law there is no definition of “phased retirement.” However, employers currently devise a variety of ways in which to implement such programs -- by either allowing critical employees to reduce their schedules rather than retire or by allowing retired employees to return as independent contractors. In either case, employers who implement either formal or informal phased retirement programs must make sure that such programs comply with the Age Discrimination in Employment Act (ADEA).

Sources Of Wood & Wood Residues For Energy Production In Indiana, Isaac Slaven, Eva Haviarova, Klein Ileleji

Faculty Research & Creative Activity

As energy prices rise and there is a push for energy to be produced from renewable resources, the contribution of Indiana’s corn and soybean industry often overshadows the impact that the State’s wood residues can have in response to these demands. Reports show that the wood products industry is the largest, by paid wages, of any agricultural industry in Indiana and employs 47,000 Indianans.1 In fact, Indiana has more than 4.5 million acres of forest land,2 compared to about 12.3 million acres of cropland.3 In addition to the millions of acres of forestland, Indiana has more than 1,600 wood products …

2007-2008 Nsu Sharks Men's And Women's Golf Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

2007-2008 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2007-2008 Audit Report for Morehead State University.

Organizational Conflict Within The Department Of Homeland Security, M. Katherine Manderson

Electronic Theses and Dissertations

This thesis seeks to explain why the Department of Homeland Security had difficulty fulfilling its roles when it was formed, specifically its role as grant administrator. Role theory surmises that conflict arises from unclear expectations, conflicting expectations, and too many roles. This study utilized various public testimonies, legislation, and other government documents to examine how the missions of the twenty-two agencies that were merged together to make up DHS changed. Even though DHS has changed continually over the five years since its existence most employees seem to be clear on the mission of the organization in which they work. However, …