Business Commons^™

Cpa Client Bulletin, March 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Fdi Accounting In India And China: A Need For Harmonization, M. R. Shollapur, Suneel K. Maheshwari, Uday S. Tate

Management Faculty Research

The objective of this paper is to initiate discussions on standardizing the method for measuring Foreign Direct Investment (FDI) across countries. It is important to use consistent method so that there is a faithful representation of a country's investment climate and the information is relevant for the purpose of foreign investors. India and China measures Foreign Direct Investment (FDJ) using two different methods. India measures FDI on the basis of equity investments, whereas China includes certain items which do not strictly fall under the purview of FDI. Inclusion of items other than equity increases the reported FDI in China. It …

Notes On Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest And Learning, Clemense Ehoff Jr.

All Faculty Scholarship for the College of Business

This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting profession. Based on course development and delivery experience at a major Eastern University, the benefits and drawbacks of using the Internet to select contemporary accounting issues are presented and compared to existing research findings as a basis for future study. While the focus of this paper …

Western Rock Lobster Fishery Harvest Strategy And Decision Rules Framework Proposals. A Discussion Paper., Department Of Fisheries Western Australia

Fisheries Management Papers

This paper outlines proposals designed to be used in an updated and improved Harvest Strategy and Decision Rules Framework (referred to as the ‘Decision Rules’) that has been developed to meet the short and long term sustainability and economic needs of the West Coast Rock Lobster Managed Fishery. This approach represents international ‘best practice’ for fisheries management and is consistent with the Commonwealth Government’s Fisheries Harvest Strategy Policy1 .

Environmental Attitudes Towards Wine Tourism, Christopher Taylor, Nelson Barber, Cynthia Deale

Hospitality Management

Wine tourism marketers frequently seek new ways to promote destinations, often executing ecologically sustainable practices. As consumer environmental knowledge of a wine tourism destination increases, consumer attitudes change, influencing perceptions of the environmental policies of a wine region. In this consumer-driven economy, it is therefore important to search for effective ways to market destinations, and one approach is selective marketing. By focusing on consumers in this manner, it is possible to understand better their concerns and motivations, which should aid in marketing and advertising efforts. This study investigated wine consumers environmental concerns and attitudes about wine regions. Results suggest environmental …

Continuous Controls Monitoring Can Help Defer Fraud, Sridhar Ramamoorti, Joseph Dupree

Accounting Faculty Publications

The biannual survey of the Association of Certified Fraud Examiners (ACFE) found that US organizations lose an estimated 7 percent of annual revenues to fraud. Based on corresponding United States GDP figures from the World Bank, this percentage indicates a staggering estimate of losses — around $994 billion — among U.S. organizations, despite increased emphasis on anti-fraud controls and recent legislation to combat fraud. As the survey suggests, almost every large and small organization is potentially susceptible to fraud risk, both internally from employee theft and corruption and externally by vendors and other third parties engaged in fraud against the …

Ua62/3 March Newsletter, Kentucky Small Business Development Center

University Organizations

March newsletter created by the Kentucky Small Business Development Center at WKU.

Entrepreneurship In Nebraska, Steve Carlson, Eric Thompson, Hanna Hartman, William Walstad

Business in Nebraska

Introduction

Entrepreneurship can be an important process in stimulating economic growth. While it is not the sole determinant of economic prosperity, it can be a way for a state such as Nebraska to outperform other states. In Entrepreneurship in Nebraska: Conditions, Attitudes, and Actions, Eric C. Thompson and William B. Walstad developed an entrepreneurship index that acts as a benchmark to compare Nebraska with the other forty-nine states. The index in their publication was constructed using 2005 data. The latest data available needed to calculate this index now exists for 2008. In this report, we use the method developed …

An Analysis Of Event Managers' Problem-Solving Propensity: Applying The Problem-Solving Inventory (Psi) To The Field Of Event Management, Dana V. Tesone, Mary Jo Ross, Randall Upchurch

Rosen Faculty Scholarship and Creative Works

The field of event management encompasses the conceptualization of a festival or event, a determination of the intended target market, coordination of systems, policies, and procedures needed to plan and support the event, and the eventual administration of a proposed event. This broad scope of functional duties surrounding event planning requires that an event manger have at his or her disposal a diverse repertoire of problem-solving abilities. Using Heppner's Problem-Solving Inventory (PSI) the researchers determined that the sampled group of event professionals from the International Special Events Society (ISEP) exhibited high levels of problem-solving self-confidence, high approach behavior, and high …

A Psychological Perspective On Cultural Difference: Epistemological Heterogeneity And Individual Heterogeneity Across Cultures, Kamal Fatehi, Uday S. Tate

Faculty Articles

Most cross-cultural studies of management have been sociological type. Conventional view of cultures and sociological perspective has resulted in the assumption that within each culture members are homogeneous in their psychological make-up, logic, and perspective. Although researchers have reminded us that people vary on pivotal psychological dimensions, both on a between-country and within-country basis, these reminders were not heeded. Maruyama’s theories and research on epistemological heterogeneity, and individual heterogeneity across cultures, or as it is called, mindscape, were the exception. This paper elaborates on epistemological heterogeneity and individual heterogeneity across cultures. It suggests that researchers in international management could use …

Including The Customer In Efficiency Analysis:Evidence Of A Hybrid Relational-Transactional Approach, Joseph Coughlan, Estelle Shale, Robert Dyson

Articles

Purpose This paper illustrates the effect of including the customer as a resource in efficiency measurement. Variations in counting the customer illustrate the different impacts on efficiency between a transactional and a relational approach to bank branch marketing. Design/methodology/approach The paper uses Data Envelopment Analysis (DEA) to analyse the efficiency of the branch network under consideration. This technique, while well established in the bank branch efficiency literature, is used here to gain insight into how relationship and transactional paradigms are affecting performance. Findings Although the average profile of the efficiency scores was similar, the scores of the individual branches differed …

Inflacioni, Granit Fetoshi

Theses and Dissertations

Qëllimi i këtij studimi është që të kuptojmë rëndësinë dhe rolin e inflacionit, në mënyrë më të detajizuar në këtë punim pëveç inflacionit si tematik kyqe, do të bëhet fjalë dhe për paranë, deficitet dhe marrëdhëniet midis tyre. Objektivat kryesore të këtij punimi janë verifikimi i dijes teorike dhe praktike të arritura gjatë studimeve si dhe aftësia e studentit që të mbrojë dhe argumentojë përfundimet vetanake në lidhje me materijen të cilën e ka përpunuar në punim. Pasi që inflacioni është në marrëdhënie të ngushtë me paranë, deficitet dhe papunësinë, atëherë në këtë punim është parashtruar nevoja që edhe ato …

An Empirical Examination Of The "Rule Of Three": Strategy Implications For Top Management, Marketers, And Investors, Can Uslay, Ayca Altintig, Robert D. Windsor

Business Faculty Articles and Research

This study represents the first empirical examination of the "Rule of Three," a theory at odds with several popular notions regarding industry structure and business performance, including the positive linear market share-performance relationship. In general, the findings from more than 160 industries support the Rule of Three and provide five main insights: First, there appears to be a prevalent competitive structure for mature industries in which three "generalist" firms control the market. Second, industries that conform to this structure tend to perform better than industries with a fewer or greater number of generalists. Third, both "specialists" and generalists outperform firms …

Writing A Usda Process Verified Program, Noah Nelson

BioResource and Agricultural Engineering

This senior project undertakes the writing of a United States Department of Agriculture (USDA) Process Verified Program (PVP) for the cattle in California Polytechnic State University’s Beef Program. This project covers the writing of the program, its submittal for review and auditing from the USDA, and the management changes required in Cal Poly’s beef program.

Social Media As A Marketing Tool For Business Operations, Katharina Jung

Theses

The purpose of this study was to elaborate different social media tools and their benefits as well as their risk for marketers.

An increasing number of companies use social media for their purposes and Internet users spend plenty of time with social media.

The use of social media is on the rise and cannot be ignored anymore. It is more cost-effective than traditional media marketing and distribution as well as other interactive marketing. Traditional media is struggling, but there is a connection between traditional and social media, which shows that these two relate to each other and influence the overall …

Interview With John Witte, Tenino Farms, 2010 (Audio), John Witte

All Sustainability History Project Oral Histories

Interview of John Witte by Steve Rosin at Portland, Oregon on March 1st, 2010.

The interview index is available for download.

Switching It Outsourcing Suppliers: Enhancing Transition Readiness, Siew Kien Sia, Wee-Kiat Lim, Kanapaty Pelly Periasamy

CCX Research

As IT outsourcing continues to gather momentum and mature, the decision to change suppliers at the end of a contract, or even earlier, has become an inevitable reality for many. This article sheds light on the management challenges associated with transitioning from one outsourcing supplier to another. Based on the “painful” experience of a large public-sector organization that chose not to renew its contract with a supplier that had operated its online portal and call center for five years, we provide insights into what makes a client organization “transition-ready.” We then describe the actions an organization can take before, during, …

Bridging The Gap Between Academics And Industry, Colm O'Kane

Papers, presentations and other resources

The benefits of close collaboration with industry for undergraduate design students have been repeatedly emphasised in the literature. This paper describes the operation of a design competition as a collaborative project between the DIT School of Manufacturing and Design Engineering and an external company. Small groups of design students were set a design brief and guided through the year by company representatives and by their academic supervisors. Along with giving an example of problem-based learning and showing how academic projects can remain relevant to the commercial design field, this paper gives an example of what approaches can be taken to …

Microsoft Office Sharepoint Server (Moss) At Peerless Technologies, Shu Z. Schiller

Management Information Systems Faculty Publications

Peerless Technologies is an award-winning 8(a), small disadvantaged business (SDB) located in Fairborn, Ohio, whose primary focus is on government defense contracts. It has customers ranging from the Department of Defense, Department of Energy, Department of Homeland Security and others in the government sector. Peerless currently has approximately 60 employees. More than half of these employees work at various locations while the remaining employees work at Peerless’ corporate headquarters in Fairborn, Ohio.

The Contested Politics Of Corporate Governance: The Case Of The Global Reporting Initiative, David Levy, Halina Szejnwald Brown, Martin De Jong

Management and Marketing Faculty Publication Series

The Global Reporting Initiative (GRI) has successfully become institutionalized as the preeminent global framework for voluntary corporate environmental and social reporting. Its success can be attributed to the “institutional entrepreneurs” who analyzed the reporting field and deployed discursive, material, and organizational strategies to change it. GRI has, however, fallen short of the aspirations of its founders to use disclosure to empower nongovernmental organizations (NGOs). The authors argue that its trajectory reflects the power relations between members of the field, their strategic choices and compromises, their ability to mobilize alliances and resources, and constraints imposed by the broader institutions of financial …

Real Options Analysis And The Assumptions Of Corporate Finance: A Non-Technical Review, Tom Arnold, Richard L. Shockley Jr.

Finance Faculty Publications

This paper provides a non-technical presentation of the theoretical foundations of corporate financial decision making and the net present value (NPV) rule. Our objective is to show that the concepts of value and value creation arise from a single, unified framework that is firmly rooted in neoclassical microeconomic theory. This, in turn, allow us to demonstrate that the corporate valuation approach generically known as real options analysis is perfectly justifiable - without further qualification - in any situation when investors want managers to maximize NPV.

An Investigation Into Factors Influencing The Sensory Properties Of Selected Irish Grown Organic And Conventional Vegetables, Clare Gilsenan

Doctoral

Research studies conducted on organic produce have given conflicting results whether they have superior sensory qualities when compared to conventionally cultivated produce. The development and implementation of a reliable testing system is therefore required. In this study Irish grown organic and conventional carrots (cv. Nairobi), potatoes (cv. Orla) and tomatoes (cv. Amoroso) were selected for physicochemical (size, colour, dry matter, texture, sugars, o Brix & pH), volatile emissions and sensory analysis (trained and consumer panels). All vegetables were tested in both a raw and cooked state. Few significant differences were apparent between the organic and conventional vegetables for the physicochemical …

Organizational Support And Contract Fulfillment As Moderators Of The Relationship Between Preferred Work Status And Performance, Jennica R. Webster, Gary A. Adams

Management Faculty Research and Publications

Purpose

The purpose of this study was to examine organizational context variables as moderators of the relationship between preferred work status and job performance. The moderators were perceived organizational support (POS) and psychological contract fulfillment.

Design/Methodology/Approach

Survey data was collected from 164 participants working in a health and fitness organization. These participants ranged in age from 18 to 79 years old (M = 40, SD = 12.5) and held various positions including middle managers, clerical workers, maintenance workers, and sports trainers.

Findings

The relationship between preferred work status and extra-role performance was negative when POS was higher but not …

Geographic Trajectories Of Al-Qaida And Taliban Terrorist Groups In Pakistan, Syed Manzar Abbas Zaidi

Journal of Strategic Security

Though Western analysts tend to mention al-Qaida and Taliban in Pakistan in the same context, the dynamics of their relationship are far more complex than a cursory examination would reveal. The context of this relationship is best understood within the overarching paradigm of militant activities of post 9/11 Taliban and al-Qaida remnants in Pakistan's tribal areas, where these groups flourish. The military struggle in Afghanistan has significantly influenced the formation of a loosely structured alQaida/Taliban "nexus" that was forged in Pakistan's Federally Administered Tribal Areas (FATA), particularly Waziristan. In order to survive the ongoing North Atlantic Treaty Organization (NATO) military …

Global Risk Of Nuclear Terrorism, Emily Diez, Terrance Clark, Caroline Zaw-Mon

Journal of Strategic Security

The emergence of nuclear terrorism, a threat that President Obama called "the gravest danger we face," has signaled a paradigm shift in international security. Since the collapse of the Soviet Union, sensitive nuclear technologies and materials have become increasingly available. Globalization and the inadequate enforcement of treaties and export controls have allowed the proliferation of nuclear weapons materials. Today, international terrorist organizations seek to employ weapons of mass destruction (WMD) as a means to influence national policies around the world. AlQaida spokesman Suleiman Abu Gheith declared that in order to balance the injustices that have been inflicted on the Muslim …

Intelligence And Its Role In Protecting Against Terrorism, Richard J. Hughbank, Don Githens

Journal of Strategic Security

The art and science of gathering critical operational intelligence has been defined in many ways and is beyond our needs for this writing. Throughout the course of history, many wars have been fought depending heavily on various forms of intelligence. During our most recent actions in the War on Terror, intelligence analysis has played a critical role in both offensive and defensive operations in Iraq and Afghanistan. With such varying fact-finding techniques available and utilized in the defense of our country, it has become an arduous task to collect, decipher, package, prioritize, disseminate, and act upon everything that comes down …

Toward A New Trilateral Strategic Security Relationship: United States, Canada, And Mexico, Richard J. Kilroy, Jr., Abelardo Rodríguez Sumano, Todd S. Hataley

Journal of Strategic Security

The term "perimeter defense" has come back into vogue recently, with regard to security strategies for North America. The United States' concern primarily with the terrorist threat to its homeland subsequent to September 11, 2001 (9/11) is generating this discussion with its immediate neighbors of Mexico and Canada (and to some extent some Caribbean nations—the "third border"). The concept is simply that by pushing defenses out to the "perimeter" nations, then security will be enhanced, since the United States visions itself as more vulnerable to international terrorism than its neighbors. However, Canada and Mexico have not been very happy about …

Variance, Violence, And Democracy: A Basic Microeconomic Model Of Terrorism, John A. Sautter

Journal of Strategic Security

Much of the debate surrounding contemporary studies of terrorism focuses upon transnational terrorism. However, historical and contemporary evidence suggests that domestic terrorism is a more prevalent and pressing concern. A formal microeconomic model of terrorism is utilized here to understand acts of political violence in a domestic context within the domain of democratic governance.This article builds a very basic microeconomic model of terrorist decision making to hypothesize how a democratic government might influence the sorts of strategies that terrorists use. Mathematical models have been used to explain terrorist behavior in the past. However, the bulk of inquires in this area …

Cover & Front Matter

Journal of Strategic Security

No abstract provided.

The Mediating Roles Of Combinative Capabilities And Explorative Learning In The Prospector Strategic Orientation-Performance Relationship., Nor Liza Abdullah

Student Works (2010-2019)

The aim of this study is to develop and confirm a research model that interconnects strategy to performance by integrating combinative capabilities and explorative learning as mediating variables. In discussing strategy and performance, knowledge is found to be the missing link: an attempt to forge a link between strategy and organisational learning is constrained by the narrow conceptualisation of organisational learning in relation to strategy. Based on Miles and Snow (1978) strategic typology, the study uses contingency framing to investigate the mediation of combinative capabilities and explorative learning in the relationship between prospector strategic orientation and firm performance. A cross-sectional …