Business Commons^™

Smes, Open Innovation And Ip Management: Advancing Global Development, Stanley P. Kowalski

Law Faculty Scholarship

[Excerpt] Micro-Small-Medium Enterprises (abbreviated herein henceforth as “SMEs”) are global drivers of technological innovation and economic development. Perhaps their importance has been somewhat eclipsed by the mega-multinational corporate entities. However, whereas the corporations might be conceptualized as towering sequoia trees, SMEs represent the deep, broad, fertile forest floor that nourishes, sustains and regenerates the global economic ecosystem.

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Broadly recognized as engines of economic and global development, SMEs account for a substantial proportion of entrepreneurial activity in both industrialized and developing countries. Indeed, their role as dynamos for technological and economic progress in developing countries is critical and …

Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson

Faculty Articles

One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer." Recent SOX section 404 filings by smaller reporting companies ("nonaccelerated filers," or registrants with less than $75 million of public float), however, indicate that some small companies still are struggling to develop effective …

Supreme Seafoods, Thomas Cooney

Case studies

Fintan Barrett’s four year old daughter would often turn to him while playing and exclaim “what to do, Daddy?” Indeed, this very question of what to do next had frequently swirled around his own head as he considered the options that were now available to him and his business Supreme Seafoods. Some commentators had described the recent economic crisis as ‘a perfect storm’ and that analogy was particularly apt for someone operating in the fish industry. Although Fintan’s family had worked in the fishing industry for many generations, whether out at sea or processing and selling fish on land, the …

Ethical Compliance Behavior In Small And Young Firms: The Role Of Employee Identification With The Firm, Susan Houghton, Mark Simon, Ph.D.

New England Journal of Entrepreneurship

We explored whether employees in smaller, younger firms would be more ethically compromised, and whether employee identification moderates this relationship.We collected survey data from 154 working professionals enrolled in an MBA program in the southeastern United States. We found that employees of smaller, younger firms selected more compromised ethical choices than employees of larger, older firms. Contrary to our expectations, employee identification had no effect in smaller, younger, firms, yet in larger, older firms, identification actually reduced ethical compliance, suggesting that there is not a simple relationship between identification and ethical compliance.

The Creole Connection: What Happens Next?, Michael L. Thomas, Linda G. Mullen

Department of Marketing Faculty Publications

The purpose of this case is to demonstrate the importance of target market selection and positioning, particularly for businesses in small college towns. Additionally, other marketing and management issues are presented to stimulate understanding of the multitude of variables that impact restaurant success. This case is intended for those interested in marketing, management, entrepreneurship, hotel/restaurant management or retailing areas.