Business Commons^™

Managers' Forecast Guidance In Earnings Surprises Around Employee Stock Option Reissues, Jin Dong Park

Accounting Dissertations - Archive

Option repricing, the practice of canceling underwater options and reissuing options with a lower exercise price, has often been considered an effective mechanism to restore the incentive effects of stock options. Since December 15, 1998, the effective date of FIN No.44, firms have initiated option exchange program as a new form of repricing. Under the new option exchange program, most firms cancel underwater options on a specified date and then reissue options at the first business day that is six months and one day later in order to avoid variable accounting for option repricing. I conjecture that this feature of …

Is Sfas 142 A Good Opportunity For Firms To Manage Earnings?, Fu-Jen Hsiao

Accounting Dissertations - Archive

SFAS 142 eliminates the goodwill amortization and replaces it with an annual impairment test. This new accounting rule also provides the guidelines for firms to report their transition goodwill write-offs through a one-time below-the-line special item. After the one year transition period, any goodwill write-offs would be reported as operating expenses. This study analyzes the goodwill reporting behaviors in firms with in-process research and development (IPR&D firms) and examines whether IPR&D restated firms take advantage of this one-time below-the-line earnings management opportunity during the SFAS 142 transition period. In addition, this study examines the association between IPR&D firms' transition goodwill …

Katie Scarlett’S: A Contemporary Bakery Design, Melissa Orosco

Whittier Scholars Program

A Contemporary Bakery Design is a project which deals with the essential elements needed to design and open a bakery/ cafe. Through the conceptual theory of both interior and environmental design, a floor plan and design plan were mapped out. This narrative gives insight to how the design choices were developed, and the basic notions in which they must implement and consider.

Nepali Female Migrants And Informalization Of Domestic Care Work: Service Or Servitude?, Shobha Hamal Gurung

Institute for Asian American Studies Publications

Nepali female migrants are among the fastest-growing immigrant workforces in the South Asian community, particularly in service and domestic work in big cities of the United States. However, there has not until now been a study investigating the work experiences of Nepali immigrants/migrants employed in the service and domestic sectors in these cities. This article investigates the work experiences of Nepali female migrants who work in service and domestic/child care work in Boston and New York, focusing on examining the type and nature of women's work, labor practices, work and living conditions, women's experiences and views about their work, and …

Publisher's Welcome, Colby B. Jubenville

Journal of Applied Sport Management

No abstract provided.

Editor's Overview, Benjamin D. Goss

Journal of Applied Sport Management

No abstract provided.

Guest Editorial: The Significance Of A New Peer-Reviewed And Scholarly Journal For The Sport Management Profession, William F. Stier

Journal of Applied Sport Management

No abstract provided.

Taking The Ballgame Out To The World: An Analysis Of The World Baseball Classic As A Global Branding Promotional Strategy For Major League Baseball, Benjamin D. Goss

Journal of Applied Sport Management

This paper analyzes the 2006 World Baseball Classic as a promotional strategy by Major League Baseball to further its global branding pursuits. The WBC is qualified as a global sport event that is a marketing function of MLB in its efforts to emerge as an international brand; elements of the WBC are examined in the context of a global brand strategy. WBC promotional execution elements are studied in light of dimensions upon which consumers evaluate global brands. Four customer segments targeted through the WBC are characterized before the paper examines future WBC marketing approaches in the context of cultural production.

A Nation Of Wimps By Hara Estroff Marano (Book Excerpt), Dan Delulis

Journal of Applied Sport Management

No abstract provided.

How Consulting Services Could Kill Private-Sector Auditing, Dana R. Hermanson

Faculty Articles

The article presents a discussion of recommendations for improving sustainability of a public company auditing profession in the U.S., adapted from a submission by Dana R. Hermanson to the Advisory Committee on the Auditing Profession of the Treasury Department.

Aspects Of Goals And Rewards Systems As Antecedents Of Abusive Supervision: The Mediating Effect Of Hinderance Stress, Mary Bardes

Electronic Theses and Dissertations

In this study, I draw on research on goal setting, stress, and aggression to examine contextual antecedents of abusive supervision. I suggest that a characteristic of the supervisors' goals (viz., goal difficulty) can contribute to abusive supervisory behaviors through the effect it has on the supervisors' level of hindrance stress. I also propose that this mediating process is moderated by two characteristics of the supervisors' rewards (viz., goal-contingent reward and reward interdependence). Thus, I suggest a moderated mediation model predicting supervisors' hindrance stress acts as a mediator of the relationship between supervisors' difficult goals and abusive supervision. Moreover, I also …

Mis 799 Capstone: 2009 Winter Cohort List, Raj Soin College Of Business, Wright State University

Master of Information Systems Capstone Executive Summary

Available for download is a list of the 2009 Winter Cohorts, complete with student names, project titles, and faculty advisor names.

Diffusion Of Complex Information Systems Across Organizations, Anand Jeyaraj

Management Information Systems Faculty Publications

Organizations deal with complex information systems innovations such as enterprise resource planning systems to enable and support their operations. While there is considerable research on organizations’ adoption, implementation, and use of such complex information systems, prior literature has not dwelt as much on the diffusion or the spread of such complex information systems across a population of organizations. A limited number of studies have shown different information sources such as external, internal, and mixed influences to drive diffusion, and found variations in the diffusion patterns of different complex information systems. These findings, however, belong to different populations and do not …

Is The United States Postal Service's Business Model Broken? Fixing The Model Through Innovation Not Competitive Postal Services, Paul J. Martin

Masters Culminating Experiences (1993-2011)

This project suggests that the United States Postal Service (USPS) business model that utilizes very large mail volume revenues to cross-subsidize last-mile delivery is broken by the continuing trend of paper documents converted to electronic documents. As the paper to electronic conversion trend continues, the USPS will need to develop additional revenue sources and/or cut costs to survive without government funding. In response to the shift from paper mail to electronic mail, other countries have liberalized postal services to make competitive postal mail systems with the goals of achieving postal service innovation, better service, and reduced prices. Postal liberalization is …

Lessons For Nama From Valuation Practices, Thomas Power

Articles

By adopting accounting values and not economic value, auctioneers and valuers contribute to property market inefficiency. The reaction to this global financial and real asset meltdown is for tighter regulation. But the difficulties now being experienced in global asset markets are not new– it’s just that it is much bigger. The common denominator is accounting based valuations.

Nama Versus Nationalization – How To Deal With The Banks’ Toxic Loans?, Thomas Power

Articles

Banks are indispensible to the efficient functioning of the economy. Right now they are unable to carry out their normal functions (e.g. providing lines of credit to individuals and business) because they are underfunded. They are rationing credit because they do not have enough funds. The funds they need to lend to borrowers come from deposits, equity and bonds. During the ‘boom period’ banks did not have enough funds from deposits and had to rely on the inter-bank market to borrow the funds they needed in order to lend. According to the Central Bank ‘net foreign liabilities’ of commercial banks …

An Overview Of Discourse Analytical Approaches To Research, Brendan O'Rourke

Books/Book Chapters

The field of discourse analysis (DA) is vast, varied and contested with traditions ranging from conversational analysis (Sacks, 1995, [1964-1972]), to more Foucauldian inspired approaches (e.g. Kendall & Wickham, 1999), to critical discourse approaches (Van Dijk, 2001; Fairclough, 2003). This diversity means that this overview is necessarily selective. Nonetheless, this introduction should provide a platform from where readers can then further investigate those currents of DA that are of particular interest. In order to locate DA within the range of methodology discussed in this volume, and to argue for the unity of various DA approaches, a short history is outlined. …

Interlinkages Between Equity, Currency, Precious Metals And Oil Markets: An Emphasis On Emerging Markets, Lucia Morales

Other resources

This thesis examines the interlinkages between equity, currency, precious metals and oil markets. The study follows an international approach with a special focus on emerging markets in Europe, Asia and Latin America, but without forgetting the importance of the G-7 that represents the most developed markets. The present research also focuses on the existence of interlinkages between these markets and the currency, oil, and precious metals markets. The author of this thesis considered it appropriate to implement such an analysis due to the fact that the relationships between financial markets, currency markets and the above-mentioned commodities markets have not been …

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 …

Developing Subsidiary Contribution To The Mnc:Subsidiary Entrepreneurship And Strategy Creativity, Pamela Sharkey Scott, P. T. Gibbons Prof, Joseph Coughlan

Conference Papers

Despite its theoretical and managerial significance, subsidiary entrepreneurship and its effects on subsidiary contribution remain underexplored in the literature. We propose that subsidiary entrepreneurship encourages more creative strategic responses to escalating environmental change. We explore the direct and mediating effects of subsidiary entrepreneurship on subsidiary contribution to the MNC, particularly subsidiary strategy creativity. We use structural equation modelling to test our propositions on data generated from surveying the population of Irish subsidiaries of foreign MNCs, and find strong support for our theoretical predictions. The managerial implications of subsidiary entrepreneurship in generating creative strategy, prompting strategic initiatives and improving performance are …

Clarifying The Ambiguities Between The Servicescape And Service Quality: A Field Study, Daire Hooper, Joseph Coughlan, Michael R. Mullen

Conference Papers

Service quality is commonly described as a multi-dimensional concept under which a range of dimensions are subsumed. The number of these dimensions can vary widely with no consensus as to what should be considered as a service quality sub-construct. The American stream of thought has drawn heavily on Parasuraman (1991; 1985; 1988) and his colleagues’ SERVQUAL model which consists of five key dimensions. While replications of the dimensional structure have proven difficult (Babakus and Boller 1992; Cronin and Taylor 1992; Finn and Lamb 1991; Gagliano and Hathcote 1994) the tangibles dimension has appeared repeatedly in service quality studies and almost …

Ada News Convention Daily - 2009 Day 4, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

The Role Of Information And Communication Technology In Small Italian Logistics Enterprises, Pietro Evangelista, Edward Sweeney

Articles

Information and Communications Technology (ICT) is widely regarded as a key integration enabler in contemporary supply chain configurations. Furthermore, recent years have seen the vertical disintegration of supply chains as increasing numbers of manufacturers and retailers outsource significant parts of their supply chain functionality. In this environment, Third Party Logistics (3PL) providers - the majority of which are small companies - play a pivotal role. This raises important questions about the usage of ICT in this sector. However, there is a paucity of research in the field of small 3PLs with little empirical investigation into the usage of ICT by …

Ms225: 2009 Faculty Meeting Minutes, Thomas R. Cole

Thomas R. Cole, PhD Papers

Original Filename: Faculty Meeting Minutes 010709.doc. Format Details: fmt/40; Microsoft Word Document; 97-2003. See more at Thomas R. Cole, PhD Papers and its finding aid.

Organizational Leadership : A Study Of The Perceptions Of Servant Leadership Practices And Beliefs, And Its Implications For A Private Christian Institution Of Higher Education In Brazil, Jose Iran Miguel

Dissertations

Purpose. This study verified the perceptions of the workers of Brazil Adventist University (UNASP) regarding the beliefs and practices of servant leadership by using data collected online through the instrument called the Organizational Leadership Assessment (OLA), focusing on six key areas of organizational health, according to three independent variables, which are leadership categories, campus, and gender.

Method. As a quantitative comparative study, the relationship between dependent and independent variables was determined by means of a one-way multivariate analysis of variance (MANOVA) and a 2 by 3 factorial design in order to observe significant differences and interactions between variables. …

The Role Of The Library And Information Science Professionals As Managers: A Comparative Analysis, Parvez Ahmad, Mohd Yaseen

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

Abstract

The basic aim of this paper to show the core competences of Library & Information Science (LIS) professionals as managers of organizations. In this paper we have done a comparative study of LIS professionals and managers of organizations and found more similarities than differences. This paper outlines and discusses the professional skills and necessary technological skills needed for library science professionals and managers.

Changing Perceptions Of Homesteading As A Policy Of Public Domain Disposal, Richard Edwards

Great Plains Quarterly (through 2013)

The inspiring story of homesteaders claiming free land and realizing their dreams became one of the enduring narratives of American history. But scholars who have studied homesteading have often been much more ambivalent, even harshly negative, about how successful it was in practice. While the public often views our history differently from scholars, in this case the disparity appears both substantial and persistent. Perhaps it is time to revisit homesteading and reassess whether homesteading really was a good idea or not.

Certainly homesteading once powerfully fired the American imagination. The promise of free land was such a startling idea that …

The Indexing Of Scholarly Open Access Business Journals, Katharine Ball

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

Introduction

There is a small, but rapidly growing, number of scholarly, open access (OA) business journals that are now available on the internet. In May 2004, the Directory of Open Access Journals (DOAJ) listed 8 business titles. By May 2006, the number had jumped to 26 and as of May 2009, the DOAJ lists 83 business and management titles. An additional 84 economics titles are also available. Looking at other databases: in May 2009, Ulrich’s Periodical Directory includes 113 scholarly OA business and economics journals, 59 of which are refereed. Open J-Gate has 536 OA titles under “Business, economy, and …

Structuring U.S. Innovation Policy: Creating A White House Office Of Innovation Policy, Stuart M. Benjamin, Arti K. Rai

Faculty Scholarship

This article begins with a discussion of innovation’s importance to the future well-being of American society. The authors then discuss limitations of the current federal framework for making innovation policy. Specifically, the relative absence of innovation from the agenda of Congress and many relevant federal agencies manifests the confluence of two regulatory challenges: first, the tendency of political actors to focus on short-term goals and consequences; and second, political actors’ reluctance to threaten powerful incumbent actors. Courts, meanwhile, lack sufficient expertise and the ability to conduct the type of forward-looking policy planning that should be a hallmark of innovation policy. …

The Law Librarian’S Tool For Fair Compensation In The Best - And Worst - Of Times, Femi Cadmus, Loretta Orndoff

Faculty Scholarship

No abstract provided.