Business Commons^™

Business Process Automation And Managerial Accounting: An Sap Plug And Play Module, Picheng Lee, Principal Investigator, Christian N. Madu, Rudy Jacob, Chu-Hua Kuei

Cornerstone 3 Reports : Interdisciplinary Informatics

The primary aim of our project is to develop an Enterprise Resource Planning (ERP) platform that enables students at Pace to understand how different interdisciplinary areas in cross-unit and/or cross-enterprise decision making are related. ERP can help us do this since it allows a firm to automate and integrate its business processes, share common data and practices across the entire enterprise, and provide and access information in a real-time environment.

Can We Make Accounting Relevant Again? Non-Traditional Accounting Systems Can Drive Productivity And Future Prosperity, Mark Doggett

Faculty/Staff Personal Papers

The financial information used for operational decision-making is inconsistent and current accounting practices encourage tampering. Recent monetary events created turmoil in the stock market and uncertainty in investments. Furthermore, accounting methods seem ineffective in discouraging unscrupulous behavior. Because the financial health of business is measured using Generally Accepted Accounting Principles (GAAP), what other choices exist for measuring fiscal performance? This paper provides an overview on a few potential alternatives to current accounting practice. One such practice is lean accounting. The other accounting systems are Activity Based Costing (ABC), Throughput Accounting (TA), and Resource Consumption Accounting (RCA). This paper will refer …

New Dentist News (November 2009), Ada Committee On The New Dentist

New Dentist News

New Dentist News offers timely information on scientific, social, educational, political and economic developments affecting new dentists. This collection is historical and items may not reflect current standards. For up-to-date information contact the ADA. The New Dentist News was alternately titled ADA Lifeline, 1997-June 2001.

Can R&D Investment Offset The Negative Impact Of Climate Change On Agricultural Productivity?, Nazrul Islam, Ruhul A. Salim

Climate Science Published Reports

Productivity growth in agriculture helps maintain the nation's economic prosperity. However, long-run productivity growth in agriculture faces several challenges such as the potential worsening of climate due to global warming and the loss of productive land due to land use competition, salinity, wind erosion and soil acidity. Strategic policy making and appropriate funding for sustained productivity growth in agriculture is therefore crucial.

Research and development (R&D) to drive innovation is an acknowledged main source of productivity growth. The development and application of technologies generated through R&D boosts agriculture's productivity. Agricultural R&D activities in Australia and in most other developed economies …

The Big 5-0: Pretty Slick Turns Fifty, Geoffrey D. Reynolds

Faculty Publications

The Big 5-0:  Pretty Slick Turns Fifty is an article concerning the full restoration of a 1959 SlickCraft 16' Premiere (built in Holland, Michigan by the Slick Craft Boat Company) molded plywood boat by Geoffrey Reynolds for owner, Catherine Dinco, from 2008-2009.

Handbook For Promoting Foreign Direct Investment In Medium-Size, Low-Budget Cities In Emerging Markets, Vale Columbia Center On Sustainable International Investment, Millennium Cities Initiative

Columbia Center on Sustainable Investment Books

In November 2009, the Vale Columbia Center on Sustainable International Investment and the Millennium Cities Initiative (MCI) released the Handbook for Promoting Foreign Direct Investment in Medium-size, Low-Budget Cities in Emerging Markets. With foreign direct investment (FDI) flows declining worldwide by an estimated 40-50% this year (following a decline of over 10% in 2008), investment promotion has become more important than ever: in a highly competitive world FDI market, promotion can make all the difference.

Investment promotion is particularly important for cities other than capital cities, as investors in manufacturing and services often locate primarily in a country’s capital …

Path To Financial Inclusion: The Success Of Self-Help Groups-Bank Linkage Program In India, Sivakumar Venkataramany, Balbir B. Bhasin

WCBT Faculty Publications

Financial inclusion has been a major theme in both industrialized and developing economies in the era of financial globalization. When microcredit institutions have received limited success in many countries, microfinance is being used in India for the purpose of accomplishing universal financial inclusion. This paper recognizes the overwhelming efforts of the Government of India and focuses on the success of the linkage between commercial banks and self-help groups (SHGs). The SHGs comprising predominantly women groups help in the social cause of alleviation of poverty, increase of sustainability, reduction of vulnerability, improvement of capacity building and help the weaker sections build …

Locating Decision Rights: Evidence From The Mutual Fund Industry, George D. Cashman, Daniel N. Deli

Finance Faculty Research and Publications

Mutual fund advisors make portfolio decisions for their funds on a daily basis. We examine the location of these portfolio decision rights on two dimensions. First, we consider the geographic location of the decision rights. Second, we consider whether the decision rights remain with an advisor or are allocated to an independent sub-advisor. We argue that the allocation of portfolio decision rights involves a tradeoff between the opportunity cost of not matching decision rights with specific knowledge, and the agency costs associated with moving the decision rights to the specific knowledge. The patterns in the location of decision rights are …

Organizational Learning From Extreme Performance Experience: The Impact Of Success And Recovery Experience, June-Young Kim, Ji-Yub Kim, Anne S. Miner

Management Faculty Research and Publications

This paper argues that two different types of a firm’s own extreme performance experiences—success and recovery—and their interactions can generate survival-enhancing learning. Although these types of experience often represent valuable sources of useful learning, several important learning challenges arise when a firm has extremely limited prior experience of the same type. Thus, we theorize that a certain threshold of a given type of experience is required before each type of experience becomes valuable, with low levels of experience harming the organization. Furthermore, we propose that success and recovery experience will interact to enhance each other’s value. These conditions can help …

Mergers And Acquisitions: Overcoming Pitfalls, Building Synergy, And Creating Value, Michael A. Hitt, David King, Hema Krishnan, Marianna Makri, Mario Schijven, Katsuhiko Shimizu, Hong Zhu

Management Faculty Research and Publications

No abstract provided.

Management Accounting And Control: Lessons For And From The World's Tiniest Businesses, Srikant M. Datar, Marc J. Epstein, Kristi Jane Yuthas

Business Faculty Publications and Presentations

Microbusiness owners often lack the knowledge and skills--the human capital--necessary to make effective use of financial capital. They lack even the basic knowledge about how a loan is obtained and repaid and how debt can be used for business development.Most microfinance institutions have developed training that teaches clients about the timing and amount of repayment, the need for financial discipline to meet the repayment schedule, and the importance of investing the loan in working capital or productive assets rather than using it for household consumption. Although this training is essential for successful loan management from the institution's perspective, it often …

Extinguishing The Torch Of Terror: The Threat Of Terrorism And The 2010 Olympics, Serge E. Vidalis

Journal of Strategic Security

With the change in seasons comes the expected change of insurgency operations in Afghanistan as Taliban and al-Qaida fighters mount their spring and summer offensives against both NATO forces and Afghanis sympathetic to foreign troops. As insurgents curtail their seasonal operations with the arrival of fall and winter, is it likely that a threat may arise from Afghanistan to affect the 2010 Olympics in Vancouver, British Columbia? As will be illustrated herein, the threat to the games will not be borne directly from the insurgency in Afghanistan but rather by the universal jihadist ideology of al-Qaida rather than the nationalist …

Revisiting Downs' Issue-Attention Cycle: International Terrorism And U.S. Public Opinion, Karen K. Petersen

Journal of Strategic Security

Lamenting the lack of public awareness of international events and U.S. foreign policy is not a particularly novel exercise; yet, explaining the process by which issues enter and exit the public realm remains a challenging endeavor. Despite contributions from researchers working in international relations and mass communication, explaining public inattentiveness continues to vex scholars. However, in his article, "Up and Down with Ecology: The 'Issue-Attention Cycle,'" Anthony Downs provides a parsimonious and tractable model of public opinion that can be applied to foreign policy issues.1 While Downs concerns himself exclusively with domestic issues, particularly environmental issues, his model has thepotential …

Reviving The United States' Commitment To Pakistan And Afghanistan, Steve A. Young, Imdad Hussain Sahito

Journal of Strategic Security

As President Obama is in the midst of deciding whether additional U.S.combat forces are needed in Afghanistan in addition to the 21,000 troops recently committed, he must realize that additional armed forces are only a stopgap measure in Afghanistan's downward spiral into an 'undergoverned' failed state. Similarly, as Pakistan's fragile and fractured civilian government continues to appease the Tehrik-i-Taliban Pakistan (TTP), an umbrella organization of Pakistani Pashtun tribesmen with Taliban cultural values led by Baitullah Mehsud and others, it comes closer to the concept of a "misgoverned" failed state, possessing a small arsenal of nuclear arms. The problem for the …

The Tangled Web Of Taliban And Associated Movements, Greg Smith

Journal of Strategic Security

Following the devastating terrorist attacks of September 11, 2001,worldwide attention became focused on the Taliban and al-Qaida forcesin Afghanistan. Prior to the attacks, many people had never heard of the Taliban or their shar'ia-law style of government. Since 2001, manysplinter groups have formed in response to the continual United Statespresence in the region. Today, the term Taliban has been used to envelop several groups such as the Tehrik-i-Taliban Pakistan (TTP), the Haqqani Network (HQN) and the Tehrik-eNifaz-e-Shariat-e-Mohammadi(TNSM). These groups make up the majority of fighters along the Afghanistan-Pakistan border. Many of these groups have been historicrivals for control of the …

Islamist Distortions: Hizb Ut- Tahrir A Breeding Ground For Al- Qaida Recruitment, Krishna Mungur

Journal of Strategic Security

In 1953, a radical splinter organization from the Muslim Brotherhood,Hizb ut-Tahrir (HuT), was founded by the Al-Azhar University (Cairo,Egypt) educated jurist Sheikh Taqiuddin an-Nabhani who criticized theMuslim Brotherhood for collaborating with Egyptian secularists, such as Gamal Abdel Nasser. A sizable portion of the more radical members of the Muslim Brotherhood broke away, to join Nabhani's budding movement. Today, HuT is known to operate in more than forty countries, calling for the restoration of the Islamic Caliphate, with a history of violence and links to violent terrorist organizations. Given increasing tensions in the region over the presence of coalition troops, Predator …

Book Reviews, Christine E. Williamson, Ed Urie, Michael Savasta, Robin L. Thompson, D.M., Edward M. Roche

Journal of Strategic Security

Critical Thinking and Intelligence Analysis. By David T.Moore.

At The Center Of The Storm: The CIA During America's Time of Crisis. By George Tenet with Bill Harlow.

Female Suicide Bombers. By Rosemarie Skaine.

Information Operations: Doctrine and Practice. By Christopher Paul.

The Secret Sentry: The Untold History of the National Security Agency. By Matthew M. Aid.

The Blood of Lambs: A Former Terrorist's Memoir of Death and Redemption. By Kamal Saleem with Lynn Vincent.

Attaché Extraordinaire: Vernon A. Walters in Brazil. By Frank Márcio De Oliveira.

Cover & Front Matter

Journal of Strategic Security

No abstract provided.

Mba Viewbook, Bryant University

Bryant University Communications and Press

No abstract provided.

Why It Managers Don't Go For Cyber-Insurance Products, Tridib Bandyopadhyay, Vijay S. Mookerjee, Ram C. Rao

Faculty Articles

Despite positive expectations, cyber-insurance products have failed to take center stage in the management of IT security risk. Market inexperience, leading to conservatism in pricing cyber-insurance instruments, is often cited as the primary reason for the limited growth of the cyber-insurance market. In contrast, here we provide a demand-side explanation for why cyber-insurance products have not lived up to their initial expectations. We highlight the presence of information asymmetry between customers and providers, showing how it leads to overpricing cyber-insurance contracts and helps explain why cyber insurance might have failed to deliver its promise as a cornerstone of IT security-management …

Employment And Training Policy In The United States During The Economic Crisis, Christopher J. O'Leary, Randall W. Eberts

Conference Papers

No abstract provided.

Tls Newsletter Volume 2, Edition 3. November, 2009, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: In the Know--What is Logistics? Behind the Scenes--Propeller Club BBQ. Next TLS meeting on November 4th. FYI: Transportation and Logistics Program Exhibit. Important Fall Dates. Professional Spotlight on Randy Lewis. Get to Know TLS Social Director Ben Richards

The Sacred And The Secular: Blending Borders To Maximize Product Success, Karen R. Deross

Journalism

In a society where a person can choose anything he wants from a vast literary buffet, the products that appeal to varied audiences with differing values and interests stand out among the masses. The Purpose Driven Life by Rick Warren is a prominent example of a product that became explosively successful in two starkly differing markets: the secular and the religious.

This research paper explores the history and controversy surrounding the combination of these two markets and the implications they have for each. The triumph of The Purpose Driven Life, as well as other prominent Christian titles, is focused on …

Taxation Of Gains And Losses On Sales Of New York Subsidiary Stock, Bruce Clements

Faculty Articles

The article focuses on the tax implications of gains and losses from subsidiary sales in New York. The franchise tax on corporations in New York according to Article 9-A of the Tax Law is computed based on the highest in four areas including allocated entire net income, allocated capital, and fixed-dollar minimum tax. The Bausch & Lomb case is presented wherein gains will be taxable and losses will reduce the income in the sale of a subsidiary stock included in a combined return.

Apec Business Fellowship Program, Hwee Hoon Tan, Michael A. Netzley

Research Collection Lee Kong Chian School Of Business

Commissioned research study funded by IE Singapore and on behalf of APEC. The study examines SME internationalization in APEC member economies and recommends a new executive education program based on the study findings.

Apec Business Fellowship Program: Peru, Hwee Hoon Tan, Michael A. Netzley

Research Collection Lee Kong Chian School Of Business

A commissioned research report dedicated to one of the project's key sponsors, Peru. The report looks at SME internationalization within Peru and recommends several ways the the APEC business fellowship program can be adapted to audiences in Peru.

Measurement And Analysis Of Shocks To Products Packaged In Pails In Single Parcel Ground Shipments, Sher Paul Singh, Jay Singh, Pakapol Kittipinyovath

Industrial Technology and Packaging

The objective of this study was to measure and analyse the shocks and impacts experienced by pails in the single parcel distribution environment, with and without a secondary corrugated shipper. The study was conducted in the FedEx Ground shipping environment in the USA. Instrumented 5 gal pails were shipped with and without an outer corrugated box, and with and without handling (precautionary warning) labels, from East Lansing, Michigan to destinations in California and New York. Data recorders were used to collect and analyse shock distribution data (drop heights, drop orientations and number of drops). The results showed that the precautionary …

Customer Satisfaction And Stock Returns Risk, Kapil R. Tuli, Sundar G. Bharadwaj

Research Collection Lee Kong Chian School Of Business

Over the past decade, several studies have argued that customer satisfaction has high relevance for financial markets because it has a significant impact on stock returns. However, little attention has been given to understanding the impact of customer satisfaction on the risk of stock returns. The finance literature suggests that investors that judge performance only in terms of returns place more resources than warranted in risky opportunities, forgo profitable opportunities, and apply misguided performance evaluations. Accordingly, this study develops, tests, and finds empirical support for the hypotheses that positive changes (i.e., improvement) in customer satisfaction result in negative changes (i.e., …

Dating The Timeline Of Financial Bubbles During The Subprime Crisis, Peter C. B. Phillips, Jun Yu

Research Collection School Of Economics

A new recursive regression methodology is introduced to analyze the bubble characteristics of various financial time series during the subprime crisis. The methods modify a technique proposed in Phillips, Wu, and Yu (2011) and provide a technology for identifying bubble behavior with consistent dating of their origination and collapse. The tests serve as an early warning diagnostic of bubble activity and a new procedure is introduced for testing bubble migration across markets. Three relevant financial series are investigated, including a financial asset price (a house price index), a commodity price (the crude oil price), and one bond price (the spread …

Innovation And Commoditization: Asian Cross Border Sourcing Practices, Sudhi Seshadri

Research Collection Lee Kong Chian School Of Business

What constitutes better sourcing performance? The question is gaining prominence from recent work in the resource based view of the firm where interest in functional performance is growing. The paper addresses this question by investigating several dimensions of sourcing practices. Two main performance priorities are captured by supply innovation and supply commoditization, and we develop several hypotheses involving these constructs. The paper reports on our survey research with Asian purchasing managers; scales that measure supply innovation and commoditization; and the estimates of a path analytic model to test our hypotheses and provide relative effect sizes. The results contribute to a …