Business Commons^™

Determinants Of Financial Health Of Us General Aviation Airports, Vitaly S. Guzhva, Massoud Bazargan, David A. Byers

Management, Marketing and Operations - Daytona Beach

This survey-based study investigates the current financial environment of US general aviation airports. Due to a dearth of data and research on the financial performance of general aviation airports, the paper provides vital information regarding the critical needs and major revenue sources of such airports.The findings suggest that general aviation airports can be self-sustaining regardless of their location, runway length and other airport-specific characteristics.The attitudes of the airport manager towards the importance of financial self-sustainability, positive relationships with local communities, and utilisation of non-traditional and non-aviation revenue sources are found to be critical for the financial health of general aviation …

Evidential Effort And Risk Assessment In Auditing, Allen D. Blay, Tim Kizirian, L. Dwight Sneathen Jr.

Accountancy: Faculty Publications

This study responds to prior literature highlighting the need for academic research to study the linkage of risks to audit procedures purported in the Audit Risk Model. We use audit workpaper data from a Big 4 firm to examine two significant relationships implicit in authoritative audit guidance: (1) the application of the audit risk model in practice, and the relationship between preliminary risk assessments and audit procedures, and (2) the potential loss of risk information upon risk aggregation suggested in the Audit Risk Model. Our findings indicate that preliminary risk assessments significantly affect planned audit procedures, and the potential for …

Fin 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies, Reed C. Kirschling, Michael D. Akers

Accounting Faculty Research and Publications

While FASB Interpretation 48 (FIN 48), Accounting for Uncertainty in Income Taxes-An Interpretation of Statement of Financial Accounting Standards (SFAS) 109, Accounting for Income Taxes applies to both privately-held and publicly traded companies, privately-held companies have characteristics that can impact implementation. This paper reports the findings of a survey of the top 100 privately-held companies to determine how these organizations are addressing the staffing of tax department personnel, process controls and knowledge acquisition during the implementation of FIN 48.

2008 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2008.

2008 Meeting Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for 2008.

Security Design That Addresses Agency Conflicts And Information Asymmetry, Manish Tewari

Electronic Theses and Dissertations

This study focuses on the role of structured derivative securities to meet diverse corporate financing objectives in the light of agency theory and asymmetric information. The focus is on the nonconvertible callable-puttable fixed-coupon bonds. The primary objective is to discern the marginal role of the put and put-deferred features in addressing the agency issues and asymmetric information. A sample of (159) securities issued over the period (1977-2005) are examined using Merton's (1974) structural contingent claims valuation model. The put option as well as the deferred put option incorporated in these securities is found to mitigate the asset substitution issue. It …

On The Same Page: The Value Of Paid And Volunteer Leaders Sharing Mental Models In Churches, Patricia G. Martinez

Management Faculty Works

We examine the idea that mental models shared among paid and volun- teer leaders are associated with improved financial performance in non- profit organizations. Our empirical analysis of thirty-seven churches yields evidence that organizations are more effective if paid and volunteer leaders have a shared task mental model—that is, if they report similar conceptual- izations of organizational goals and decision-making processes. These find- ings suggest that the extent of leaders’ agreement on organizational goals and the processes of how decisions are made matter for organizational per- formance. We argue that it is as important to ensure that everyone is on …

Bringing In The Green: Pharma Stands To Win Hearts, Minds, And Tax Credits By Launching An Eco Bandwagon, Porcher L. Taylor Iii, David E. Kitchen

School of Professional and Continuing Studies Faculty Publications

A green mind-set can lead to a black bottom line. Becoming nvironmentally friendly can help boost brand image and ROi -- and pharma can get there with a few easy steps.

First, with about 90,000 sales representatives on the road, the industry could lead a revolution in transportation if it bought hybrid cars. By replacing the current fleet, the benefits would be substantial. Each hybrid is cheaper to maintain, more fuel-efficient, and leaves a far smaller greenhouse-gas footprint on the environment. Imagine extrapolating these benefits to thousands of ca rs: That's an environmentally friendly signature that shows leadership in the …

Infrastructure Development In Emerging Economies And The Roles Played By Multilateral Institutions, Amjad Ahasan Basheer

LLM Theses and Essays

This thesis is a study of the development of long-term infrastructure projects in the emerging economies. The essay addresses the emerging economies’ particular attraction to project finance to bring in much needed foreign investment for implementing infrastructure projects instead of obtaining loans, grants, and assistance from international institutions and wealthy donor countries. While the investors have found new opportunities to invest in the emerging economies, it is not without its own set of risks. To assist both the host nations and the investors, bilateral institutions as well as multilateral institutions provide risk insurance for long-term infrastructure projects. These institutions not …

Antecedents And Outcomes Of The Flow Experience: An Empirical Study In The Context Of Online Gaming, Clyde W. Holsapple, Jiming Wu

Journal of International Technology and Information Management

This study uses flow theory and the technology acceptance model (TAM) to provide new insight into the impact of enjoyment, one important dimension of flow, on user satisfaction, user beliefs, and behavioral intention to use. In addition, based on the propositions that knowledge results in an increased ability for activity and that flow is an emotional state of activity, this paper adopts a process view of knowledge to examine the role of knowledge in predicting enjoyment. The foregoing concepts are represented in a nomological network of enjoyment. Associated hypotheses are tested by using questionnaire responses of 253 online game players.

Incentives Bring Zero-Emission Vehicle Manufacturing To California, Annette M. Nellen

Faculty Publications

No abstract provided.

2008 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Dennis R. Reigle, Heather L. Bunning, Danielle Grant, Tarp Worldwide

AICPA Annual Reports

No abstract provided.

The Effect Of Consistency Of Price Promotion Cues On Retailer Credibility, Product Quality, Value Of A Deal And Purchase Intentions, Igor Makienko

LSU Doctoral Dissertations

Research on price promotions suggests that higher discounts often result in more favorable deal evaluations. However, consumers’ reactions do not always follow a consistently linear path when evaluating the deal. Price promotions offering “too high” or “too low” value may result in adverse deal evaluations. In this dissertation we investigate consumers’ reactions and possible evaluations of price promotions when they are provided information on the two primary price promotion attributes - discount and time restrictions. If the price promotion attributes, acting as cues, are consistent with consumers’ expectations (e.g., a high discount with a short time period, or vice versa), …

Student Satisfaction With Online Learning Effectiveness At A Connecticut Community College, Alina R. Payne

Walden Dissertations and Doctoral Studies

In recent years, institutions of higher education have dramatically increased the number of online courses and degree programs offered to students, and yet it remains unclear what factors determine student satisfaction with online course and instructor effectiveness. Accordingly, the purpose of this exploratory correlation study was to examine how factors related to courses and instructors contributed to student perceptions of course quality (CQ) and instructor effectiveness (IE). Six stepwise regression procedures assessed the effects of specific course and instructor characteristics on perceptions of CQ and IE across one year of course evaluation data collected in a northeastern 2-year college. Results …

Does Within-Culture Variation Matter? An Empirical Study Of Computer Usage, Mark Srite, Jason Bennett Thatcher, Edith Galy

International Business and Entrepreneurship Faculty Publications

This article examines within-culture variance in the influence of values on perceptions and use of information technology (IT). Based on cross-cultural research, we suggest that cultural values influence technology acceptance and use. Specifically, we argue that masculinity/femininity and individualism/collectivism directly influence personal innovativeness with IT, computer anxiety, and computer self-efficacy, and have a mediated effect on perceived usefulness, perceived ease of use, and use of IT. Overall, analysis provides support for the research model. Our results suggest that masculinity/femininity influences computer selfefficacy, computer anxiety, and personal innovativeness with IT. We also offer implications for research and practice.

Business Trends In Malaga 2001-2008 : Comparative Report, Beth Walker, Bernadette Straham

Research outputs pre 2011

No abstract provided.

Small And Medium Enterprises And The Environment: Barriers, Drivers, Innovation And Best Practice: A Review Of The Literature, Beth Walker, Janice Redmond, Lynnaire Sheridan, Calvin Wang, Ute Goeft

Research outputs pre 2011

Small and medium enterprises are the largest business sector in every economy in the world 1, and generate the majority (up to 60%) of global economic output2. In the Australian context, a small business or enterprise is one that employs up to 20 staff while a small and medium sized enterprise (an SME) is a business that employs up to 200 staff. By this definition, more than 99% of all actively trading businesses (more than 1.95 million enterprises) in Australia are SMEs3 . There is a growing body of research supporting the need for SMEs to become engaged in the …

The Relationship Between Corportate Social Responsibility And Shareholder Value: An Empirical Test Of The Risk Management Hypothesis, Paul C. Godfrey, Craig B. Merrill, Jared M. Hansen

Faculty Publications

Do shareholders gain when managers disperse corporate resources through activities classified as corporate social responsibility (CSR)? Strategy scholars have recently developed a theoretical model that links such activities to shareholder value when a firm suffers a negative event; we test key portions of this theory of the ‘insurance-like’ property of CSR activity. We posit that such activity leads to positive attributions from stakeholders, who then temper their negative judgments and sanctions toward firms because of this goodwill. We extend the risk management model by theorizing that some types of CSR activities will be more likely to create goodwill and offer …

Do Analysts Influence Corporate Financing And Investment?, John A. Doukas, Chansog (Francis) Kim, Christos Pantzalis

Finance Faculty Publications

We examine whether abnormal analyst coverage influences the external financing and investment decisions of the firm. Controlling for self-selection bias in analysts' excessive coverage, we find that firms with high (low) analyst coverage consistently engage in higher (lower) external financing than do their industry peers of similar size. Our evidence also demonstrates that firms with excessive analyst coverage overinvest and realize lower future returns than do firms with low analyst coverage. Our findings are consistent with the hypothesis that analysts favor the coverage of firms that have the potential to engage in profitable investment-banking business.

On Human Migration And The Moral Obligations Of Business, Linda H. Harris

UNF Graduate Theses and Dissertations

This work addresses to what extent businesses in the United States and the European Union have a moral obligation to participate in social integration processes in areas where they operate with the use of migrant laborers. It begins with the presupposition that a common framework as to what constitutes ethical behavior in business is needed and beneficial. It argues that the very industry that creates a need for migrant labor ought to also be involved in merging this labor successfully into the existing community and specifies that a discourse on business ethics and migration is gravely needed. This must be …

Tugba Basaran On Savings Services For The Poor: An Operational Guide Edited By Madeline Hirschland. Bloomfield, Ct: Kumarian Press, 2005. 380pp., Tugba Basaran

Human Rights & Human Welfare

A review of:

Savings Services for the Poor: An Operational Guide edited by Madeline Hirschland. Bloomfield, CT: Kumarian Press, 2005. 380pp.

Psychographics And Patronage Behavior Of Mature Consumers In Thailand, Howard W. Combs, A. Anken, S. Chaipoopirutana

Faculty Publications

The elderly market is critically important to many businesses due to its growing size and expanding economic potential. Lifestyles or psychographics have emerged as a viable means of determining market segments for this market. This research examined the relationship between lifestyle segments and retail patronage behavior of mature consumers in Thailand. Three lifestyle or psychographic segments of mature consumers, family oriented, young and secure, and quiet introverts demonstrated a low positive relationship with patronage behavior. Two additional lifestyle segments, active retiree and self reliant, demonstrated norelationship.

Evidence Contrary To The Statistical View Of Boosting, David Mease, A. Wyner

Faculty Publications

The statistical perspective on boosting algorithms focuses on optimization, drawing parallels with maximum likelihood estimation for logistic regression. In this paper we present empirical evidence that raises questions about this view. Although the statistical perspective provides a theoretical framework within which it is possible to derive theorems and create new algorithms in general contexts, we show that there remain many unanswered important questions. Furthermore, we provide examples that reveal crucial flaws in the many practical suggestions and new methods that are derived from the statistical view. We perform carefully designed experiments using simple simulation models to illustrate some of these …

A Framework For Social Responsible Retailing (Srr) Business Practices, Thomas G. Brashear, Anthony K. Asare, Lauren Labrecque, Paulo Cesar Motta

School of Business: Faculty Publications and Other Works

The role of retailers in the practice of social responsible initiatives has been overlooked in the literature. This paper develops a framework for analysis of Social Responsible Retailing (SRR) by focusing on retailing business practices across the supply chain to the end consumer and among the internal and external stakeholders of the retail landscape. The framework is presented as a starting point to develop the concept of SRR and focuses on the potential role retailers can play in developing and coordinating social responsible business practices

An Exploratory Investigation Of The Dramatic Play Of Preschool Children Within A Grocery Store Shopping Context, Jenna M. Drenten, Cara Okleshen Peters, Jane Boyd Thomas

School of Business: Faculty Publications and Other Works

Purpose

Design/methodology/approach

The Impact Of A Marketing Information System: A Case Study Of Smart-Baltimore, Tanvi Kothari, D. R. Fesenmaier, Z. Xiang

Faculty Publications, School of Management

The purpose of this study is to use existing theories of technology and organizational change to assess the impact of technology implementation within the context of the tourism industry. The framework is applied as a case study to analyze the perceived implications of implementing a destination marketing information system by the Baltimore Area Convention and Visitors Bureau. The results of the study indicate that the most important value of the system is the richness and timeliness of information. The key informants perceive that this system will not only impact the marketing activities at the organization but will not influence the …

Historical, Entrepreneurial And Supply Chain Management: Perspectives On The Semiconductor Industry, William Y. Jiang, X. Quan, S. Zhou

Faculty Publications, School of Management

No abstract provided.

Dublin Visitor Survey 2008, Gerard Dunne, Sheila Flanagan

Datasets

Each annual report contains data relating to a survey of 1000 overseas visitors to Dublin which looked at their attitudes, motives, and touristic behaviour.

The key objective of the survey was to improve the quality of urban tourism information within a Dublin city context and to provide those engaged in a wide range of tourism activities within Dublin city with the necessary information to make management decisions.

Foundations In Wisconsin: A Directory [27th Ed. 2008], Marquette University, Mary Frenn, Melanie Baier, Jeremy Blackwood, Joseph Flipper, Sarah Martin, Katie Morrison

Foundations in Wisconsin: A Directory

The 2008 release of Foundations in Wisconsin marks the 27th edition of the print directory and the 8th year of the online version (www.wifoundations.org). The directory is designed as a research tool for grantseekers interested in locating information on private, corporate, and community foundations registered in Wisconsin. Each entry in this new edition has been updated or reviewed to provide the most current information available. Most of the data was drawn from IRS 990-PF tax returns filed by the foundations. However, additional information was obtained from surveys, foundation Web sites, annual reports, and newsletters.

Wisconsin foundations have shown continued growth …

Montana Tourism Outlook: 2009, Norma P. Nickerson, Melissa Bruns-Dubois, Kara Grau

Institute for Tourism and Recreation Research Publications

Outlooks for 2009 and Review of 2008.