Business Commons^™

Comments On Ed Measurement Of Liabilities In Ias 37, Pearl Tan

Research Collection School Of Accountancy

No abstract provided.

Las Vegas Visitor Demographics: Be Careful What You Wish For, Joseph Akinsete

UNLV Theses, Dissertations, Professional Papers, and Capstones

Targeting the correct customer is one of the most important components to owning and running a successful company. To have a great product that is marketed to the wrong customer, will result in lost profits and missed opportunities.

Over the last 20 years Las Vegas has seen two drastic changes in its target customer and visitor demographics. By the late 1980’s gaming revenue in Las Vegas was down as other areas in the country started to legalize gambling. In an attempt to stimulate visitor numbers the city was reinvented in the image of Disney. Themed hotels such as the Luxor …

What Is Influencing Financially-Driven Shareholder Activism In The Us And Uk—Principal-Agent Or Principal-Principal Problems?, Maureen I. Muller-Kahle

Theses and Dissertations in Business Administration

Shareholder activism is a response to corporate underperformance by one or more shareholders of the corporation. Classic agency theory suggests that shareholder activism is a mechanism to curb principal-agent problems in the firm. However, the principal-principal perspective suggests that shareholder activism is a mechanism for dominant shareholders to extract resources from the firm. This dissertation extends the current research by developing and testing competing hypotheses to examine the antecedents of financially driven shareholder activism in the United States and the United Kingdom. The extant literature on financially driven shareholder activism (FDSA) is reviewed, research gaps in the literature identified and …

Going Global: An Information Sourcebook For Small And Medium-Sized Businesses, J. Cory Tucker

Library Faculty Research

Awe (Univ. New Mexico, Albuquerque) has produced a wonderful resource for entrepreneurs and business owners interested in expanding their companies to the international market.

The Shift Toward A Global Economy: Changes In Accounting Regulations To Repair A Broken Past And Lay A Solid Foundation For The Future, Drew Lewis

Senior Honors Theses

With the growth and development of a much more dynamic business market, many companies have seen opportunities to expand and profit. However, this has also led to much confusion over which specific regulations and entities should dictate how businesses should report and act. The Financial Accounting Standards Board and the International Accounting Standards Board have been working concurrently to provide a consistent standard that can be applied universally. Though there are many differences between the frameworks of the two organizations, compromises are being made to suit the general business realm.

The recent recession has also caused problems for the business …

“Brick & Mortar” Education And “Real World” Experience: Assessing Hrm Alumni Perceptions Of Their Early Professional Development, Jennifer Mencl, Scott W. Lester, Kristina A. Bourne, Cheryl Maranto

Management Faculty Research and Publications

In this research we examined the extent to which three distinct human resource management (HRM) undergraduate programs provide coverage of the 13 core content areas specified by the Society for Human Resource Management (SHRM) and explored the usefulness of various ways of learning including their undergraduate coursework, an internship, and previous work experience as related to early professional development. Based on perceptions of HRM alumni, the findings reveal that the three curricula provided significant differences in levels of proficiency in seven of the core areas and in perceived usefulness of the learning methods. Implications for HRM curriculum development and students’ …

The Life Cycle Of A Pandemic Crisis: Sars Impact On Air Travel, Jun Liu, Steven E. Moss, Jonathan Zhang

Logistics & Supply Chain Management: Faculty Presentations (1998-2020)

This paper studies the effects of the SARS outbreak on air travel between the US and three destinations; China, Hong Kong and Taiwan. ARIMA models with interventions are used to estimate the timing, depth and shape of SARS impact on international air travel. Links between empirical findings and a conceptual framework for analyzing the life cycle of a crisis are established. The conceptual framework uses situational choice and governmental public relations differences by location to explain the response patterns to the crises. The research finds significant evidence that the impact and life cycle of SARS effect on air travel varies …

Advertising Collusion In Retail Markets, Kyle Bagwell, Gea M. Lee

Research Collection School Of Economics

We analyze non-price advertising by retail firms, when the firms are privately informed about their respective costs of production. In a static advertising game, an advertising equilibrium exists in which lower-cost firms select higher advertising levels. In this equilibrium, informed consumers rationally employ an advertising search rule in which they buy from the highest- advertising firm, since lower-cost firms also select lower prices. In a repeated advertising game, colluding firms face a tradeoff: the use of advertising can promote productive efficiency but only if sufficient current or future advertising expenses are incurred. At one extreme, if firms pool at zero …

Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee

William & Mary Business Law Review

This Article addresses the tax consequences to AIG Financial employees who repay their controversial retention bonuses in the year of receipt (Year 1) or in a subsequent year (Year 2). At the time the executives received their bonuses, the media and members of Congress raised challenges that might induce such repayment, thus justifying favorable tax treatment for repaying executives. Accordingly, bonuses repaid in year I should be excluded from gross income under the doctrine of Year 1 rescission. Bonuses repaid in Year 2 should result in an adjustment under Section 1341, which reduces the income taxes for Year 2 by …

2010 April, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for April 2010.

The Opportunities And Risks For The U.S. Educators Of Exhibition Majors Entering The China Education Market, Wei Jia

UNLV Theses, Dissertations, Professional Papers, and Capstones

This paper provides a general introduction for American exhibition educators who are interested in launching joint programs with or exporting certifications into China. The study describes the status of exhibition and tourism education in China, and then presents an analysis of the exhibition certification programs of both China and the United States. Based on a comparison of the two systems, recommendations are made regarding . American educators could use this study as a reference for introducing their certification or higher education programs into China.

The Discussion Of First Mover Advantage In The Chinese Hotel Industry, Yuheng Zheng

UNLV Theses, Dissertations, Professional Papers, and Capstones

China’s tourism industry has become an important player in today’s tourism market. It has been reported by the WTO (World Tourism Organization) that China will become the world’s No.1 tourist destination by 2020 with more than 100 million tourists travelling to China every year (WTO, 1999; Pine and Qi, 2004). For international hotel groups, entering a new market like China is challenging. Cultural differences, government policies, entry modes and entry timing strategies all affect the potential success of the company. This paper will focus on timing strategies for foreign companies that want to enter the Chinese lodging industry and to …

Self-Organizing Logistics Systems, John J. Bartholdi, Iii, Donald D. Eisenstein, Yun Fong Lim

Research Collection Lee Kong Chian School Of Business

When a logistics system is “self-organizing” it can function without significant intervention by managers, engineers, or software control. The social insects, such as ants or bees, provide models of self-organizing logistics systems that may be profitably emulated. We illustrate some of these ideas for the problem of balancing assembly lines.

2010 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2010-04-01 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes for April 1, 2010.

Utilizing Knowledge Transfer To Promote Management Of Countervailing Risks In Value Stream Analysis, Jeffery A. Temple

Engineering Management & Systems Engineering Theses & Dissertations

Organizations are frequently faced with the challenges of modifying and streamlining their processes by utilizing the latest process improvement techniques such as Lean Thinking. They use these techniques to allow them to better perform their organizational purposes through the elimination of waste and non-value added steps. Personnel performing these modifications need to account for potential outcomes and risks when streamlining processes. An association of knowledge transfer and experience to the identification and handling of these countervailing or alternative risks when performing Lean Thinking value stream analysis is investigated. The elements of risk management, Lean Thinking and knowledge transfer are described. …

Do You Trust To Get Trust? A Study Of Trust Reciprocity Behaviors And Reciprocal Trust Prediction, Viet-An Nguyen, Ee Peng Lim, Hwee Hoon Tan, Jing Jiang, Aixin Sun

Research Collection School Of Computing and Information Systems

Trust reciprocity, a special form of link reciprocity, exists in many networks of trust among users. In this paper, we seek to determine the extent to which reciprocity exists in a trust network and develop quantitative models for measuring reciprocity and reciprocity related behaviors. We identify several reciprocity behaviors and their respective measures. These behavior measures can be employed for predicting if a trustee will return trust to her trustor given that the latter initiates a trust link earlier. We develop for this reciprocal trust prediction task a number of ranking method and classification methods, and evaluated them on an …

Information Search Patterns In E-Commerce Product Comparison Services, Fiona Fui-Hoon Nah, Weiyin Hong, Liqiang Chen, Hong-Hee Lee

Research Collection School Of Computing and Information Systems

To facilitate product selection and purchase decisions on e-commerce Web sites, the presentation of product information is very important. In this research, the authors study how disposition styles influence users’ search patterns in product comparison services of e-commerce Web sites. The results show that people use relatively more feature paths and less product paths in vertical disposition style than horizontal disposition style. The findings also indicate that there are relatively more feature paths and less product paths in the first half than second half of the information search paths. This is consistent with Gensch’s two-stage choice model which suggests that …

‘I Don’T Lend Money; It Causes Amnesia!’ Money, Culture And Ethics., Annetta M. Gibson

Faculty Publications

Christian leaders seek to be ethical people and make ethical decisions, but often the ethical dilemmas a leader must face do not have clear-cut answers. Ethical dilemmas can be even more troubling when they occur in a culturally diverse situation that is coupled with decisions involving financial transactions. Views of money and how to handle money are culturally influenced and may not be the same as the views of the leader, who may come from a different culture. This leads the Christian leader to ponder: When working in a culturally diverse environment, how can one tell the difference between a …

Three Essays On Cross-Listing, Liu Wang

Theses and Dissertations in Business Administration

This dissertation examines the role of cross-listing in shaping corporate earnings quality, stock price informativeness, and firm valuation, as well as its impact on a listing firm's home country information asymmetry and stock misvaluation.

The first essay addresses the information asymmetry between Chinese local A-share and foreign B-share markets and its impact on the B-share discount puzzle. In contrast with the widespread belief that domestic investors are better informed than foreign investors, this study indicates that foreign investors actually possess more value-relevant, firm-specific information in an emerging market such as China, where information transparency and investor protection are relatively weak. …

A Secure On-Line Credit Card Transaction Method Based On Kerberos Authentication Protocol, Jung Eun Kim

UNLV Theses, Dissertations, Professional Papers, and Capstones

Nowadays, electronic payment system is an essential part of modern business. Credit cards or debit cards have been widely used for on-site or remote transactions, greatly reducing the need for inconvenient cash transactions. However, there have been a huge number of incidents of credit card frauds over the Internet due to the security weakness of electronic payment system. A number of solutions have been proposed in the past to prevent this problem, but most of them were inconvenient and did not satisfy the needs of cardholders and merchants at the same time.

In this thesis, we present a new secure …

The Effects Of Annual Pass Holders On The Disneyland Resort Infrastructure, Sean B. Keliiholokai

UNLV Theses, Dissertations, Professional Papers, and Capstones

Since the inception of Disneyland, the growing number of loyal guests, expansion of the theme parks and new entertainment elements has drawn and increased park attendance. With that being said, expansions are continuously taking place and thus the price per ticket increases. As the ticket prices continue to increase, numerous amount of guests look at other options such as annual passes as a means of getting the most for their money. As funds for families become more of a concern, the need for local supplemental activities is a key driver. The ever expanding base of Annual Passholders (AP), who is …

The Value Of An Associate Degree In Culinary Arts From A Public Postsecondary School Versus A Private School, John F. Maas

UNLV Theses, Dissertations, Professional Papers, and Capstones

Through an analysis of tuition data, this paper explores the difference in cost of an associate degree in culinary arts from public and private postsecondary schools. The average cost of the associate degree in culinary arts at private school is more than 500% higher than the average cost at the public schools. This disparity in cost raises a question of value. Is the degree from a private school worth more to justify the additional cost? The literature review established the use of post-graduation earnings as an accepted measure of the value of the degree. Surveys conducted by the American Culinary …

A Guide For Small Meetings In Las Vegas, Linda Dorothy Mcilveen

UNLV Theses, Dissertations, Professional Papers, and Capstones

This paper is a deliverable guide for successful meeting in Las Vegas. The guide was created through an industry and academic review of literature. There are nine segments that are explored in order to encourage small associations and groups to hold their meetings, conventions and conferences in Las Vegas. The segments in the paper also provide information for non-professional and inexperienced meeting planners. The suggestion for future research is an experimental design process that tests the use of registration management systems and their value to small meetings.

Immigration And The Hospitality Industry, Joseph M. Rasic

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this study is to correlate the research of immigration reform and the potential impact on the hospitality industry. For over a century, numerous debates and policies have been discussed and developed addressing the issue of immigration. The history of immigration policy shows that legislation was passed to address the current concerns for each of the past several decades, but additional changes are constantly needed in order to support the continued growth and changes of the nation. History also shows that some of the laws that were created to control immigration actually initiated larger issues, which led to …

Equipping Women For Food Service Sales, Robert Stegall-Smith

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this paper is to develop a training program which will equip women for success in foodservice sales. It will determine if women have greater sales skills in the current business environment. Research will be done to determine what role product and operations knowledge plays in sales success in addition to natural ability. Finally based on the findings it will be determined in what format to deliver the training

Application Of Modern Hospitality Management Practices In China's Time-Honored Restaurants, Junfeng Li

UNLV Theses, Dissertations, Professional Papers, and Capstones

“Time-honored” catering enterprises in China are currently facing severe tests as well as a rare opportunity to grow in market competition. Among catering businesses and those in academic circles, the common concern is how to take opportunities and use them to grow quickly. This study will use the SWOT model to analyze the present situation of China’s time-honored catering enterprises and will examine catering management techniques to find the optimum operational mechanisms to assist them. This will promote survival and growth of time-honored catering enterprises and provide a theoretical basis for the Chinese government's relevant policy decisions. The purpose of …

Timeshare: Intervals Vs. Points, Monica Colvin

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this paper is to explore the different usage options associated with timeshare and why a company would choose to convert their current product form.

Sales Motivation & Morale During Extreme Times Of Change, Cheri L. Fairchild

UNLV Theses, Dissertations, Professional Papers, and Capstones

According to the National Bureau of Economic Research, the United States entered a recession in December 2007. (Woodworth, 2010). The hospitality industry has been hit extremely hard by this economic downturn. With clients cutting costs, there is less business to be had by the same, and in many cases, a growing number of hotels. At the same time, hotels are forced to cut costs in any number of ways to remain viable. This may mean scaling back services, staffing reductions and cuts in employee benefits. However, there is a point where a company simply cannot cut anymore without doing more …

How Stereotyping Affects Customer Service, Nicole Ruiseco

UNLV Theses, Dissertations, Professional Papers, and Capstones

This paper presents different ways in which stereotyping affects service in the hospitality industry. Specifically the food service industry, this sector is where interaction between guest and employee is the entire experience. Stereotyping a guest happens in a number of different ways. The negative stereotypes that are associated with guests are what effects the type of service a guest receives. When a guest is unhappy with customer service the point of the whole experience is diminished. Finding a way in which to reduce the amount of negative stereotypes associated with guests is critical in improving service and guest satisfaction. Having …