Business Commons^™

Lien Centre’S Social Space Turns The Spotlight On Social Enterprise And Innovation, Knowledge@Smu

Knowledge@SMU

The Lien Centre of the Singapore Management University was set up in 2006 with support from the Lien Foundation to serve as a catalyst for social innovation and change in Singapore. The Centre will launch an inaugural volume, Social Space, in August 2008. Lien Centre Board Chairman, Willie Cheng, talked to Knowledge@SMU about the book, the overall aims of the centre, and his own thinking on social enterprise, innovation and entrepreneurship. Cheng was formerly country managing director for Accenture and is actively involved in the nonprofit sector in Singapore.

John Davis On Sports Sponsorship And Branding, Knowledge@Smu

Knowledge@SMU

Marketing professor John Davis is director of the Centre for Marketing Excellence at the Lee Kong Chian School of Business, Singapore Management University. In his new book, The Olympic Games Effect, to be published by John Wiley in the run up to the Beijing Olympics, Davis examines why companies and even host cities and countries invest so heavily in sports sponsorship and branding. He also offers valuable lessons -- drawn from a rich collection of real-lfe examples -- on the risks involved, and how to maximise returns from these investments should businesses decide to go down this route.

Securing Network Data, Robert E. Holtfreter

All Faculty Scholarship for the College of Business

The purpose of this article is to present the major issues regarding threats to the security of network data, define internal/external intrusion and provide a list of the common methods of detection and significant established intrusion preventive practices for maximizing Internet network data security.

Cpa Client Bulletin, July 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

July 2008, Inland Empire Business Journal

Inland Empire Business Journal

Columns

Commentary/Opinion.......................6

Management………………….........7

Investments and Finance...................9

Marketing..............................................12

Computers/Technology......................13

The Lists:

SBA Lenders Serving the Inland Empire............ 10

Stall Leasing Companies Serving the Inland Empire ….16

Certified Public Accountants Serving the Inland Empire …18

Commercial Printers Serving the Inland empire ............26

Ad Agency~ & Public Relations Firms..................27

Business & L1ability Insurance Agencies............32

Sales......................................................................30

Real Estate Notes ..............................34

Restaurant Review.............................35

Manager’s Bookshelf.........................38

Country of San Bernardino…............40

County of Riverside...........................41

Inland Empire People and Events…..43

Executive Time Out...........................44

Marketing: Six Reasons Why Face-to-Face Trumps

Mass Marketing………………………………..12

What's in a Name? Everything! 5 Rules to Help You

Remember………………………………………..15

The Seven Failures of Business Growth…………17 …

Herd Behaviour In Financial Markets: Do Traders Follow The Crowd Or Do Their Own Thing?, Knowledge@Smu

Knowledge@SMU

In financial markets, what part of a trader’s action is simply “following the crowd” or herding, and how much is based on the trader’s own information? Herding has been shown to decrease the stability and efficiency of markets, hence the interest in these behaviours. Marco Cipriani (Asian Division, IMF Institute) and Antonio Guarino (University College London) studied herd behaviour in a laboratory setting involving financial market professionals. Cipriani presented a co-authored IMF working paper on herd behaviour in financial markets at a recent seminar at the Singapore Management University. --------------------------------------------------------------------------------

Short Term Time Off: What We Know, Anna Danziger, Shelley Waters Boots

Memos and Fact Sheets

Short Term Time Off (STO) refers to job-protected time away from the workplace to address anticipated or unexpected needs of limited duration. STO may be scheduled or unscheduled, depending on the underlying need. STO enables workers to address both the routine and emergency situations that occur in everyday life.

The need for STO may arise, for example, because a worker or worker’s child is sick or has a routine doctor’s appointment, because a worker has to wait for the plumber or apply for public benefits or go to court, or because a worker needs to attend a school conference or …

The Effect Of The Form Of Tax Incentives On Individuals' Savings Decisions, Julia M. Camp, David S. Hulse, Cynthia Vines

School of Business Faculty Publications

Congress and the media have both expressed concerns about Americans’ low savings rates. We address these concerns by investigating the extent to which the form of an investment’s tax preference affects individuals’ willingness to choose a tax-preferred vehicle over a less restrictive, but non-tax-preferred, investment. Specifically, we tested the extent to which subjects chose a traditional savings plan versus an investment resembling either a traditional IRA, Roth IRA, or government matching program. We find that subjects are not as sensitive to the form of the tax preference as they are to restrictions on their ability to withdraw funds. This suggests …

Tax Policy Questions Regarding The Federal Estate Tax And Charitable Bequests: A Two State Analysis Of Probate Records, Steven Hanke

Doctoral Dissertations

There is considerable support for extending the temporary repeal of the federal estate tax in 2010 into a permanent repeal. Although repealing the federal estate tax would simplify the current tax system, it may also impair the federal government's ability to prudently aid eleemosynary organizations if charitable bequests' preferential tax treatment is a budget efficient policy. Furthermore, overall charitable bequests may also decline in the absence of a federal estate tax.

Using Virginia and Louisiana probate records from the years 2000-2005, tax policy questions are examined regarding the federal estate tax and charitable bequests. Tobit regression models, adjusted for heteroscedasticity …

Dayton Business Leader, Summer 2008, University Of Dayton

Dayton Business Leader

The Dayton Business Leader, published out of the Office of Public Relations, later University Communications, then University Marketing and Communications, provided news from the University of Dayton School of Business Administration to alumni and friends. It was published from the late 1990s to about 2010.

Planner, Volume 23, Number 4, July-August 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Tax Letter, July/August/September 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Ua62/3 July Newsletter, Wku Small Business Development Center

University Organizations

Newsletter created by the WKU Small Business Development Center.

Ua7 Ored Quarterly Newsletter, Sadiq Shah

ORED Quarterly Newsletter

Connecting Knowledge with Businesses and Society to Promote Economic Growth and to Enhance the Quality of Life

Ethics And Disclosure: A Study Of The Financial Performance Of Firms In The Seasoned Equity Offerings Market, Hoje Jo, Yongtae Kim

Accounting

In this article, we examine the association between ethics and disclosure and the impact of this association on the long-term, post-issue performance of seasoned equity offerings (SEOs). We argue that firms with extensive disclosure are less likely to face information problems, and more likely to lead to active shareholder monitoring, and therefore, engage in fewer unethical activities, such as aggressive earnings manipulation, and have better long-term, post-issue performance. Consistent with these predictions, this study presents evidence that disclosure is negatively related to unethical earnings manipulation and positively associated with long-term, post-issue performance. In particular, we find that long-term, post-issue SEO …

A Simplex Model For Layered Niche Networks, Philip Fraundorf

Physics Faculty Works

No abstract provided.

New Perspectives On The Strategic Linkages Betw. Marketing Factors, R&D, Firm Performance, Jooh Lee, Harold Lucius, Berhe Habte-Giorgis

Rohrer College of Business Departmental Research

No abstract provided.

Global Multisourcing Strategy: The Emergence Of A Supplier Portfolio In Services Offshoring, Natalia Levina, Ning Su

Business Publications

In today's global services outsourcing arena, increasing numbers of companies adopt “multisourcing,” that is, they select and combine information technology (IT) and business services from multiple providers. The literature on IT outsourcing and supply chain management has identified critical tradeoffs involved in increasing the number of suppliers and has strongly recommended focusing on a handful of strategic partners to balance these tradeoffs. Committing to a few strategic partners, however, may prevent a firm from discovering new suppliers, or even supply regions. Such missed opportunities may be particularly limiting in the context of offshoring professional services, which has exhibited rapid changes …

Santa Clara Magazine, Volume 50 Number 1, Summer 2008, Santa Clara University

Santa Clara Magazine

10 - SPEED RACERS An interview by Gwen Knapp. Cycling legend Greg LeMond talks ethics and doping in sports.

14 - MEET THE NEW FATHER GENERAL By Steven Boyd Saum. Introducing Adolfo Nicols, S.J., the new Superior General of the Society of Jesus.

16 - NO SIMPLE HIGHWAY By Juan Velasco. The Casa de la Solidaridad is less a place than a journey—one that offers a new understanding of solidarity. And a new meaning of home.

22 - EXILES By Ron Hansen. A tale of a shipwreck, a priest, and a poet. Hansen tells the story behind his new novel, …

An Empirical Investigation Of The Fairtax As An Alternative To The Federal Personal Income, Corporate Income, Estate And Gift, And Payroll Taxes, Yingxu Kuang

Doctoral Dissertations

Dissatisfaction with the current federal tax system is fostering serious interest in a national retail sales tax. Specifically, the FairTax Plan intends to replace most of the federal taxes with a national retail sales tax and is gaining momentum in Congress because of its purported progressive features. The FairTax is promoted as being progressive but there is considerable opposition to this claim.

Using the most recent 2005 Consumer Expenditure Survey (CES) data and estimating lifetime income from a Panel Study of Income Dynamics (PSID) panel tracked over 1968-2005, the distribution impacts of the FairTax Plan are examined, as well as …

Imsa360: Summer 2008, Imsa Fund

IMSA Fund Reports

Often when I speak to parents, students and educators, I share one of my core beliefs: there is no ceiling on human potential. Though perhaps a bit overstated, as I fully realize my limited singing ability elicits monumental groans and sends animals scurrying for cover, it is true that often when we think an individual has reached his or her “potential,” we are astounded by a new accomplishment. As I look back on my first year as IMSA’s second president, I am humbled and amazed by IMSA’s truly unlimited potential for advancing the human condition and living into our aspiration …

Services Branding Strategies: Using Corporate Branding To Market Educational Institutions, Joo-Gim Heaney, Michael Heaney

Business Conference Papers

Corporate Branding has been suggested as an appropriate branding strategy for branding services as opposed to service product branding (Dall’Olmo Riley and de Chernatony, 2000). As corporate branding takes into account the perspectives of various stakeholders associated with the organization, this concept then becomes a crucial strategy when branding and marketing educational institutions. This paper provides an important theoretical contribution to services marketing literature by providing conceptual applications of corporate branding to educational institutions.

The paper also examines how different stakeholders including staff, students, admissions officers and other related faculty and parents can be integrated to enhance the branding of …

Earnings Management Around Secondary Equity Offerings By Insiders, Hui Di

Doctoral Dissertations

Accruals-based earnings management is becoming a more common practice. Firms have strong incentives to manage earnings around secondary equity offerings by insiders (insider offerings) to raise offer prices. However, the literature on earnings management around insider offerings is limited and provides mixed evidence of earnings management. In this study, I investigate the motivations and the extent of earnings management around insider offerings.

This study examines a sample of 490 secondary equity offerings made by insiders over the period 1989 to 2005. Inconsistent with the managerial opportunism hypothesis, I find negative adjusted discretionary total accruals before insider offerings. While discretionary accruals …

Attitudes Related To Ceo Compensation, Donald S. White

Doctoral Dissertations

This dissertation examines attitudes of individuals related to Chief Executive Officer (CEO) compensation within the context of interactions between organizational variables (level of employee pay, firm performance, and corporate social responsibility) and individual-level variables (equity sensitivity, race similarity to CEO, and respondent's pay). Vignettes (see Appendix A) were created in which respondents will have an opportunity to express their opinions on the distributive justice of CEO pay. The CEOs presented in the vignettes represented non-specific companies and had the same level of high total compensation. The respondents provided opinions of CEO pay and information about their own pay on a …

The Accelerator, Volume 1, Summer 2008, Christa Santos

The Accelerator

No abstract provided.

Employee Development Using Webct Vista, Jennifer Link Jones

E-JASL: Electronic Journal of Academic and Special Librarianship (1999-2009, Volumes 1-10)

Abstract

In an effort to make required training easily available to academic library employees, the author used the campus course management system (CMS), WebCT Vista, to create online learning modules for the library. Also discussed are general benefits of online learning, the technology competencies that prompted the development of the learning modules, and the design and components of the learning modules.

Value Relevance Of Deferred Taxes In Mergers And Acquisitions, Wei-Chih Chiang

Doctoral Dissertations

The major concern in a mergers and acquisitions (M&A) transaction is how to determine the economic benefits and burdens and allocate them among the participating firms. Part of this concern can be described as the question of how the participating firms ascertain and price the potential tax benefits of the target's tax attributes.

Different from prior research, which focuses on the reaction of the market, this study emphasizes the viewpoint of the participating firms in pricing the target firms' deferred taxes when determining the acquisition price. The results indicate that the participating firms assign value to the target firms' deferred …

The Growth Of Nonprofit Accounting And It's Impact On Human Services, Roger A. Lohmann

Faculty & Staff Scholarship

Changes in nonprofit accounting standards and practices have spearheaded a quiet revolution in financial management practice in social agencies and the delivery of human services during the past three decades. These changes have gone hand-in-glove with other changes in the political arena to dramatically transform the ways in which human services are organized and delivered. At the core of this transition has been the movement from fund to enterprise accounting, together with such larger political developments as the expansion of grant-based relations with government into the performance management environment of purchase of service contracting.

Professional Product Review Vol. 3 No. 3, American Dental Association, Council On Scientific Affairs

Professional Product Review

A user-friendly newsletter from the ADA Council on Scientific Affairs offering scientifically sound, unbiased, and clinically relevant information to member dentists about professional dental products tested by the ADA. This collection is historical and may not reflect current standards. For up-to-date information contact the ADA.

Supply Chain Management For Servitized Products: A Multi-Industry Case Study, Mark Johnson, Carlos Mena

Business Faculty Publications and Presentations

Manufacturers are combining products and services in order to provide greater value to the customer and to facilitate longer more profitable business relationships. Organisations that pursue this route are following a strategy of servitization which requires the effective management of supply chains. A framework was developed from the extant literature that was used as a lens for the analysis of supply chains for servitized products. This research uses case studies to explore the challenges and opportunities that face the supply chain management function within organisations that are pursuing a strategy of servitization. The case studies indicate that servitized supply chains …