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2010

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Full-Text Articles in Business

Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson May 2010

Enron Vs. General Electric: Is Earnings Management Worth The Risk?, Brett Robertson

Honors Theses

The main objective of this paper is to provide a review on why companies use earnings management and the benefits and consequences as a result. There is a large grey area between aggressive accounting and outright fraud and this paper focuses on narrowing down that area so companies know when to stop. General Electric is an example of a company that used earnings management to its advantage because they used it cautiously. However, there is the other side where earnings management started off small and ended up spiraling out of control like with Enron. This paper will examine both how …


Net Metering And Interconnection Standards For Santee Cooper And Three Investor-Owned Utility Companies In South Carolina, Barnes Anderson May 2010

Net Metering And Interconnection Standards For Santee Cooper And Three Investor-Owned Utility Companies In South Carolina, Barnes Anderson

Honors Theses

Net metering and interconnection standards are designed to allow private residential and non-residential electric utility customers to pursue generating some of their own electricity through renewable sources such as solar, wind, and geothermal power. Net metering allows customers to use their own electrical generation to offset their consumption over a billing period by allowing their electric meters to run backwards when they generate electricity in excess of their demand (SC Energy Office, vi). The interconnection standards govern the technical and procedural process by which an electric customer connects an electric-generating system to the electrical grid of their utility company (SC …


Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long May 2010

Unrelated Business Income Taxes: What The Federal Courts Have Said, Barry Long

Honors Theses

Several issues impact the management of accounting for large not-for-profit organizations that would not arise normally in a regular for-profit corporation. These issues vary widely from how much annual salary the executives rightfully deserve as compensation to the way the organization raises funds for its day-to-day activities. Slightly less common, but still very important, is the issue of taxes. Yes, not-for-profit corporations have to pay taxes, but only on certain forms of revenue. In many instances, large not-for-profit corporations operate similar to a for-profit firm. The money not-for-profits have to pay tax on falls under the Internal Revenue Code sections …


2010 Manifest Program, Columbia College Chicago May 2010

2010 Manifest Program, Columbia College Chicago

Manifest Urban Arts Festival Programs

A program for the Manifest Urban-Arts Festival held by Columbia College Chicago on May 14, 2010.


Interview No. 1479, Robert Navarro May 2010

Interview No. 1479, Robert Navarro

Paso del Norte Entrepreneurship Oral History Project

Robert Navarro was born and raised in El Paso, Texas and attended school in El Paso. After Robert graduated from high school, he attended Texas Western College in El Paso, Texas and graduated in 1961 with a B.S. in Civil Engineering. He entered the United States Army via the ROTC program for two years. After the Army, Robert attended New Mexico State University and received his Masters in Structural Engineering. During his time as a graduate student, Robert worked for A.B. Peinado and Sons. After graduating, he continued to work for that company. A.B. Peinado and Sons got into land …


Interview No. 1478, Robert Wingo May 2010

Interview No. 1478, Robert Wingo

Paso del Norte Entrepreneurship Oral History Project

Robert Wingo was born in Columbus, Ohio but spent the majority of his life in El Paso, Texas. Robert attended elementary and high school in El Paso. After graduating from high school, Robert was drafted into the Vietnam War. After the serving his time in the Vietnam War, Robert attended The University of Texas at El Paso and in 1973 he got his BBA in Marketing. While attending UTEP, Robert worked for BDM Corporation on Fort Bliss. After graduating, Robert started working for Billy the Kid and ended up as the VP of Advertising. In 1983, the company was sold …


Ua62/3 May Newsletter, Kentucky Small Business Development Center May 2010

Ua62/3 May Newsletter, Kentucky Small Business Development Center

University Organizations

Newsletter created by the Kentucky Small Business Development Center at WKU.


Understanding The Values Of Mobile Technology In Education: A Value-Focused Thinking Approach, Hong Sheng, Keng Siau, Fiona Nah Fui-Hoon May 2010

Understanding The Values Of Mobile Technology In Education: A Value-Focused Thinking Approach, Hong Sheng, Keng Siau, Fiona Nah Fui-Hoon

Business and Information Technology Faculty Research & Creative Works

Mobile technology has mobilized the human interaction in all dimensions by supporting mobile collaboration. as collaboration is key to learning in today's educational environment, mobile technology has tremendous potential in supporting and improving education and its delivery. Given that mobile technology for education is a new phenomenon that is gaining popularity, the values of using mobile technology to support education need to be further researched and better understood. in this research, we used the Value-Focused Thinking approach to interview students and instructors to identify the values of education that are enabled by mobile technology. These values are represented in the …


Leekley Publishes New Statistics Textbook, Rachel Hatch May 2010

Leekley Publishes New Statistics Textbook, Rachel Hatch

News and Events (Discontinued Series)

No abstract provided.


Park City Coal Company - Bowling Green, Kentucky (Mss 319), Manuscripts & Folklife Archives May 2010

Park City Coal Company - Bowling Green, Kentucky (Mss 319), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 319. Collection consists of two of the coal company's account books, 1901-1902, and 1909-1910. Entries list the purchases of coal by individuals and businesses as well as company expenses and cash on hand.


Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa) May 2010

Cpa Financial Executives' Outlook Swings To Optimism For First Time In Two Years, According To Aicpa-Unc Quarterly Economic Survey, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek May 2010

Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek

Honors Scholar Theses

This paper explores the financial crisis of 2007-2010 and its causes, including: questionable monetary policy, loose lending standards, the emergence of structured finance products designed to conceal the true risk of subprime loans, a lack of independence and due diligence on the part of credit rating agencies, and the failure of oversight bodies to properly monitor or regulate the parties responsible for the crisis.


The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols May 2010

The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols

Honors Scholar Theses

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size …


The Impact Of Mobile Technology On The Viewing Experience Of The Avid Sports Fan, Kimberley Hansen May 2010

The Impact Of Mobile Technology On The Viewing Experience Of The Avid Sports Fan, Kimberley Hansen

Honors Scholar Theses

Viewing sports on television is a very different experience than viewing a game in-person. Sports commentators on television are seemingly able to pull up random statistics as soon as something unexpected happens during a game. Because these statistics are discussed on television, any sports fan who wants to watch a game in-person misses out on the opportunity to hear them during the game. This study identifies what statistics, both common and uncommon, are considered important or interesting by avid sports fans who watch a particular sport at least two times per week. In addition, it considers the rise of mobile …


A Student Manual For Venture Consulting, Julianna Ferri May 2010

A Student Manual For Venture Consulting, Julianna Ferri

Honors Scholar Theses

This manual is written to provide students taking the venture consulting class a better understanding of how to consult a small or medium sized business. It covers topics such as how to find a client, how to determine the business problem, how to collect data from customers as well as managers and employees, and how to come up with solution recommendations. By reading the manual, students will gain a better understanding of the consulting industry and will have a guide to help them through the project.


Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn May 2010

Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn

Honors Scholar Theses

This paper investigates the trends in inventory management in the automobile manufacturing industry during recessionary vs. non-recessionary periods. It is an empirical approach to testing the validity of the hypothesis that firms which carry leaner inventories perform better throughout the business cycle and are less affected by variability in the economy than less lean firms. The research also hopes to shed some light on how firm's financial statements can be manipulated through discretionary adjustments made by management pertaining to the valuation of inventories.


Carbon Finance & Cattle Externalities In The Brazilian Amazon: Pricing Reforestation In Terms Of Restoration Ecology, Christian T. Hofer May 2010

Carbon Finance & Cattle Externalities In The Brazilian Amazon: Pricing Reforestation In Terms Of Restoration Ecology, Christian T. Hofer

Honors Scholar Theses

This paper evaluates land-use conflict between cattle pasture and tropical rainforest in the Brazilian Amazon and attempts to reconcile negative production externalities within the framework of carbon finance. Specifically, it analyzes the price per metric ton of CO2e that would make reforestation projects, in terms of restoration ecology, a viable land-use alternative. Regional information on opportunity, implementation, and transaction costs is used to develop a partial equilibrium cost-benefit analysis, in which carbon sequestration is the only benefit. Financing is employed through Kyoto’s Clean Development Mechanism and long-term certified emission reductions (lCERs) are the carbon financial instrument modeled. Results indicate that …


Production Streamlining Through Design, Implementation, And Analysis Of Lean Manufacturing Methods, Tyler Pattison May 2010

Production Streamlining Through Design, Implementation, And Analysis Of Lean Manufacturing Methods, Tyler Pattison

Honors Scholar Theses

Through the correct implementation of lean manufacturing methods, a company can greatly improve their business. Over a period of three months at TTM Technologies, I utilized my knowledge to fix existing problems ans streamline production. In addition, other trouble areas in their production process were discovered and proper lean methods were used to address them. TTM Technologies saw many changed in the right direction over this time period.


The Awesome Responsibility Of Leadership (Darien, Ct), C. William Pollard May 2010

The Awesome Responsibility Of Leadership (Darien, Ct), C. William Pollard

C. William Pollard Papers

In a speech sponsored by the New Canaan Society (Darien, CT), Pollard contends that leadership must be person-centered and oriented to cultivating a "moral community for the development of human character."


School Of Business Receives Acbsp Accreditation, Lindenwood University May 2010

School Of Business Receives Acbsp Accreditation, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Project Dynamics: An Analysis Of The Purpose And Value Of System Dynamics Applied To Information Technology Project Management, Timothy Charles Delobe May 2010

Project Dynamics: An Analysis Of The Purpose And Value Of System Dynamics Applied To Information Technology Project Management, Timothy Charles Delobe

Masters Theses, 2010-2019

Project failure in the Information Technology (IT) sector is well documented in the literature; project managers miss their target budgets and schedules more than twice as often as they meet them. Traditional project management methodologies initially developed for the large-scale engineering projects of the 1950’s, while still relevant and useful, are reductionist in nature and are therefore missing a systems approach that concentrates on knowledge creation before, during and after a project. The research presented herein will demonstrate the role of system dynamics in augmenting a project’s control processes, as well as the skill set used by the project manager. …


Reforming The Approach To E-Banking In The Middle East, Omer M. Al-Khanchi May 2010

Reforming The Approach To E-Banking In The Middle East, Omer M. Al-Khanchi

Masters Theses, 2010-2019

Over the past three decades, electronic banking (e-banking) has witnessed rapid growth and development in some countries like the U.S. and the U.K. This growth has resulted in an increase in banks’ revenues and customers’ savings and convenience. However this is not the case in the Middle East. Although banks do offer electronic services in this region, the technology has not reached the same growth rates as in developed countries. This problem is due to the quality of services banks offer and, more importantly, the level of protection they provide to their customers. It is also related to the people’s …


Predictive Modeling For Non-Profit Fundraising, Qin Chen May 2010

Predictive Modeling For Non-Profit Fundraising, Qin Chen

Masters Theses, 2010-2019

The objective of this thesis is to compare the predictive performance of multiple regression, logistic regression, neural networks, and support vector machines (SVM) in identifying donors and non-donors, and predicting the amount of donations for a specific solicitation campaign using a data set from the Direct Marketing Education Foundation (DMEF). Non-Profit fundraising has benefited from the use of data-mining models to identify new donors, to re-solicit existing donors, and to increase the amount of donations from a solicitation campaign. Multiple regression, logistic regression, and neural networks have been widely used for non-profit fundraising. In this thesis the support vector machines …


Simulating Business Team Assembly With Network Models, Kevin Zdancewicz May 2010

Simulating Business Team Assembly With Network Models, Kevin Zdancewicz

Masters Theses, 2010-2019

Many business organizations utilize team structures as a way to organize their personnel and integrate the diverse backgrounds and competencies of their employees. As a result, team assembly strategies are important to an organization’s productivity and should be evaluated by managers. This thesis utilizes network modeling and simulation to explore and assess various team assembly strategies that incorporate the concept that some people energize their teammates, whereas others de-energize them. Research in this area of energy networks studies the impact that energizing and de-energizing employees have on the performance of their co-workers and, as a result, the success of business …


Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten May 2010

Letter From Key Stakeholders In The U.S. Capital Markets To Members Of The United States Senate Re: Amendments To The Restoring American Financial Stability Act Of 2010., Cynthia M. Fornelli, Kurt Schacht, Jeff Mahoney, Paul Schott Stevens, Barry C. Melancon, Marie N. Hollein, R. Bruce Josten

Association Sections, Divisions, Boards, Teams

No abstract provided.


2010-05-07 General Education Council Meeting Minutes, Morehead State University. Faculty Senate., General Education Council. May 2010

2010-05-07 General Education Council Meeting Minutes, Morehead State University. Faculty Senate., General Education Council.

Faculty Senate Records

General Education Council meeting minutes from May 7, 2010.


Strategic Information Systems Alignment: A Longitudinal Investigation, Chowa Kachaka Charles May 2010

Strategic Information Systems Alignment: A Longitudinal Investigation, Chowa Kachaka Charles

Dissertations

The alignment between business and information systems’ strategies (strategic IS alignment) has occupied researchers’ and practitioners’ interest over the past two decades. This is due to the belief that strategic IS alignment positively affects business performance. However, despite the concerted effort in seeking to understand the alignment phenomenon, executives in organizations continue to complain of the difficulty in achieving and sustaining alignment. This may be due to a lack of a comprehensive model of alignment that takes into account its dynamic nature and the factors that affect it over time. Therefore, this study seeks to add to our accumulated knowledge …


Soderberg Inspires Mayor's Prayer Breakfast Crowd, Lindenwood University May 2010

Soderberg Inspires Mayor's Prayer Breakfast Crowd, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


2010-05-06 Graduate Education Council Committee Description, Morehead State University. Faculty Senate. May 2010

2010-05-06 Graduate Education Council Committee Description, Morehead State University. Faculty Senate.

Faculty Senate Records

Graduate Education Council Committee Description revision for May 6, 2010.


2010-05-06 Graduate Education Council Courses Committee Description Revision, Morehead State University. Faculty Senate. May 2010

2010-05-06 Graduate Education Council Courses Committee Description Revision, Morehead State University. Faculty Senate.

Faculty Senate Records

Graduate Education Council Courses Committee Description revision for May 6, 2010.