Business Commons^™

Analysis Of The Benefits For Implementing An Employees Stock Option Plan (Esop), Ashraf Selim Mekhael

Theses Digitization Project

This project will show through literary analysis, and by presentation of tax laws and the governing ESOPs, how ESOPs can be used as both tax shelters and management tools. The paper illustrates how ESOPs can fund and shelter operating income, and how companies have used ESOPs to motivate employees to achieve higher performance and efficiency.

Content Dimensions Of Web Advertising: A Cross-National Comparison Between United States And Thailand, Kuntida Traiwanatham

Theses Digitization Project

The purpose of this study was to determine whether and how web advertising differs across countries of diverse cultures (between U.S. and Thailand) in such areas as creative appeal used, the amount and type of information contained, and selected descriptive characteristics that are unique to this relatively new medium.

Upgrade Tracking System From Paper To Digital For Brazilian Parcel/Post Delivery Company, Sennex Express, Keith Walter Witzel

Theses Digitization Project

The purpose of this project was to aid in the development of improved service of an existing small package and document delivery service in Belém, Brazil. This company, Sennex, makes its deliveries by bicycle and motorcycle due to extreme traffic congestion in the city. In order to keep a leading edge on the competition, this project after stating existing conditions, proposes using a barcode tracking system comparable to that used by American companies such as UPS and FedEx.

Bong Hits 4 Jesus And Tinkering With Tinker, Edward J. Schoen, J. S. Falchek

Rohrer College of Business Departmental Research

No abstract provided.

Empirical Study Of The Strategic Impact Of Major Maketing Factor On Firm Performance, Jooh Lee, Harold Lucius, Berhe Habte-Giorgis

Rohrer College of Business Departmental Research

No abstract provided.

Ua1f Wku Archives Vertical File - Regents 1995-2008, Wku Archives

WKU Administration Documents

Digitized vertical file materials regarding WKU Board of Regents.

Underpricing, Overhang, And The Cost Of Going Public To Preexisting Shareholders, Steven D. Dolvin, Bradford D. Jordan

Scholarship and Professional Work - Business

IPO underpricing has been extensively studied; however, its impact on the wealth of preexisting shareholders has not been closely examined. We address the question of whether or not periods of high underpricing adversely affect preexisting shareholders. We find that high levels of underpricing are associated with increased share retention, which effectively offsets much of the potential cost. Overall, we find that the percentage of shareholder wealth lost is surprisingly stable over time, unlike underpricing itself. We also find that many factors known to be related to underpricing are not significant determinants of the cost of going public to preexisting owners.

2008 Nsu Athletics Summer Camps, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto

Faculty Publications

No abstract provided.

Window Dressing In Reported Earnings, L. Guan, Steven D. He, J. Mceldowney

Faculty Publications

The article discusses the use of the term "window dressing," a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives.

Implementation Of Effective Experiential Learning Environments, Dan Cormany, Andrew Hale Feinstein

Faculty Publications

This paper applies the experiential learning theory of Kolb (1984), the sequential case study learning theory of Knoop (1984), the techniques of effective class role play (Gross Davis, 1993; Pike, 1994) and Rausch's (1999) recommendations for debriefing to a class exercise of graduate Hotel Administration students in teaching the necessity of crisis planning for hotel properties. Starting with the concept of four learning modalities presented by Kolb, we suggest introducing four instructional elements when developing effective experiential learning environments. As judged through qualitative assessment of student participation and the final product produced by the group as a result of its …

An Investigation Of Real Estate Investment Decision-Making Practices, Edward J. Farragher, Arline Savage

Accounting

This survey investigation reports on the investment decision-making processes used by equity investors in real estate. The survey covers the entire investment decision-making process, from setting strategy to auditing operating performance. Respondents identify the most important stages of the process as searching for investment opportunities, forecasting expected returns, and evaluating forecasted returns. Most believe that individual project factors are more important than strategic and portfolio factors, and that returns should be measured on a before-tax cash flow basis and evaluated using discounted cash flow measures. Respondents are more concerned with project than portfolio risk and are unlikely to make a …

Improving The Quality And Quantity Of Commercial Loans For Today's Lenders, Jeffrey Scott Kowallis

Theses Digitization Project

The purpose of this project is to create financial models and techniques that will streamline the loan process as well as improve the risk quality.

Test For The Existence Of Casualty Relationships Between The Market Indices Of The United States And The Gulf Cooperation Council Countries, Yusef Abdullah Yusef Alyusef

Theses Digitization Project

The purpose of this project was to test for such relations between the markets of the Gulf Cooperation Council (GCC) and the United States (U.S.). The GCC countries include the six countries of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates (UAE). All six countries stock markets are put to the test to look for correlations and to determine the impact of any relationship between them and the U.S. On the other hand, the U.S. is the largest economy, as it represents one of the largest energy consumers of their oil production.

Victoria's Secret Gets Into Chinese Market Business Plan Proposal, Luyan Zhang

Theses Digitization Project

The purpose of this project is to develop a business plan for Victoria's Secret to enter the Chinese market. Currently, Victoria's Secret doesn't operate any stores in China. This project will discuss the following aspects of the Chinese lingerie textile market: the distinct backgrounds of Chinese and United States' lingerie markets, the potential advantages and risks for entering the Chinese market.

Awareness Of Global Warming And Car Purchasing Behavior In Singapore, Chika Nakayama

Theses Digitization Project

The purpose of this study was to determine consumers' attitudes toward and perceptions of global warming and hybrid cars and examine the car purchasing behavior in Singapore. The benefits of the study will provide marketers with insight of consumers' demand for cars in Singapore. Findings will help automakers develop more effective, consumer-oriented advertising plans for cars in Asia as Singapore consists of diverse Asian ethnic backgrounds- Chinese, Indian, and Malaysain.

Information Sharing, Buyer-Supplier Relationships, And Firm Performance: A Multi-Region Analysis, Chin-Chun Hsu, Vijay R. Kannan, Keah-Choon Tan, G. Keong Leong

Management Faculty Publications

Purpose - The purpose of this paper is to examine the effects of information sharing capability on buyer-supplier relationships and firm performance. It is proposed that information sharing capability, the integration of a firm's information/decision systems and business processes with those of supply chain partners, is an antecedent of collaborative buyer-supplier relationships, defined in terms of supply chain and relationship architecture. Further, it is proposed that these relationships positively impact a firm's market and financial performance. Design/methodology/approach - This research uses multiple linear regression to analyze a set of survey data from the USA, Europe and New Zealand. Findings - …

The Yale Blocks, Brad Smith, Courtney Koehler, Kerry Hughes, Matt Stein, Pat Monaghan, Staci Beck

Real Estate Development Workshop Projects

Students from Portland State University's Center for Real Estate produce a development plan for a property site in Seattle's South Lake Union District.

Their task was to produce an original development plan, including the development concept, market analysis, conceptual design, economic analysis, capital and operations budget, and management plan.

Factors Affecting The Level Of Trust And Commitment In Tops Supermarket Supply Chain Management, Bangkok, Kamolchanok Saisomboon

Theses Digitization Project

This research's objective is to find out and analyze the factors that affect level of trust and commitment in supply chain management in Tops Supermarket, Bangkok.

Behaviors Of The Stock Indexes-Correlation Analyses For The Stock Markets Of Japan, The United States, And China, Kazuma Koseki

Theses Digitization Project

The purpose of this project was to reveal relationships among the stock market performances of the most eye-catching countries the United States, China, and Japan.

Long And Short-Term Effects Of Regime Change On Emerging And Established Markets, Joseph Edward Mayne

Theses Digitization Project

The purpose of this study was to examine a 149-day period surrounding the capture of former Iraqi leader Saddam Hussein on December 13th, 2003. Daily stock returns were obtained from ten major stock market indexes, five from emerging Middle Eastern countries and five from established markets such as the United States and Japan. The ultimate significance of this study is that it can provide insight into whether or not the change of regime in Iraq had a stabilizing or destabilizing impact on the emerging markets of Iraq. This can shed light on future political escalation of violent conflict and give …

The Development Of A Framework For Enterprise Security Architecture And Its Application In Organizations, Yi-Ting Shen

Theses Digitization Project

The main purpose of this study is to develop an enterprise security framework that is based on a comprehensive following the Zachman EA architecture. The enterprise architecture (EA) is a long-term view or blueprint for an organization. It is a very important blueprint for balancing business and IT technology and for adding value to an organization. Security is also an essential dimension for enterprises nowadays. This paper will incorporate the security dimension with the Zachman EA framework, which intends to serve as an enterprise security framework in assisting an organization to successfully and effectively implement security.

Developing Data Mart Using Extraction, Transformation And Loading, Senthil Murugan Lakshmanan

Theses Digitization Project

This project is organized to develop the sales data mart for the purpose of reporting data. Data warehouses support online analytical processing applications by gathering the data from various kinds of source information in a multidimensional format. Developing this strategic information can be done with the ETL, which means Extract, Transform and Loading. ETL functions reshape the relevant data from source systems into useful information to be stored in the data warehouse or data marts. The successful deployment of the sales data mart allowed the creation of a user interface that permits users to make strategic decisions. The reports can …

International Perspective Of Aquatic Instructors’ Attitudes Toward Teaching Swimming To Children With Disabilities, Phillip Conatser

International Journal of Aquatic Research and Education

The purpose of this study was to examine attitudes of aquatic instructors (N = 23) toward teaching swimming to children with mild and severe disabilities in an inclusive setting. Aquatic instructors from 23 cities in 7 countries participated in the study. Data were collected by mail survey using the Aquatic Instructors Attitudes Toward Teaching Swimming to Individuals With Disabilities questionnaire (Conatser, Block, & Lapore, 2000). A correlated t test showed that aquatic instructors were significantly more favorable toward teaching aquatics to children with mild disabilities than children with severe disabilities. Instructors agreed they should include children with mild disabilities and …

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

Newsletters

No abstract provided.

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 114, As Of January 1, 2008, American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Contents [2008, Vol. 35, No. 2]; Statement Of Policy [2008, Vol. 35, No. 2]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 2]; Notes From The Editor, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Editor, 2007 Manuscript awards, and New edtors (2009-2011).

Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy

Accounting Historians Journal

This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this market that modern eyes, unaware of how life was in late 15th century Italy, have missed. After discussing the curriculum taught in schools at that time, this paper considers a range of possible markets for which the book may have been written. The paper concludes that it was …

Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Focus, Vol. 4 No. 6, November/December 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.