Business Commons^™

Facts About Cage Stacking, The Humane Society Of The United States

PUPPY MILL REPORTS

One of the most troubling conditions seen at puppy mills is overcrowding, which can lead to sanitation problems, stress, and disease. Puppy mills commonly use stacked cages to house more animals than a given space should reasonably hold.

Missouri’S Dirty Dozen: A Report On Some Of The Worst Puppy Mills In Missouri, The Humane Society Of The United States

PUPPY MILL INFORMATION

The purpose of the report is to demonstrate current problems that could be addressed by the passage of Proposition B, which Missouri citizens will vote on in November. Under Proposition B, the Puppy Mill Cruelty Prevention Act, many of these dealers’ horrific violations would be backed by stronger enforcement opportunities.

All of the puppy mills on the Dirty Dozen list are licensed by the USDA, the state, or both, according to the most recently available records reviewed by HSUS researchers. Some sell puppies to pet stores and others over the Internet. One thing they have in common is atrocious violations …

A Critical Review Of Electrical Water-Bath Stun Systems For Poultry Slaughter And Recent Developments In Alternative Technologies, Sara J. Shields, A. B. M. Raj

Agribusiness Collection

Prior to slaughter, most farmed birds move through a constant-voltage, multiple- bird, electrical water-bath stun system. Using this system subjects live birds to stressful and painful shackling, and the potential exists for them to receive prestun electric shocks and induction of seizures while still conscious. The existing elec- trical water-bath stunner settings, particularly those used in U.S. slaughter plants, are not necessarily based on sound scientific data that they produce a consistent, immediate stun, and research indicates that they are not effective in all birds. Further, in multiple-bird, electrical water-bath systems, birds may miss the stunner completely. Evidence suggests that …

The Welfare Of Animals In The Pig Industry

Agribusiness Reports

The discordance between the behavioral needs of pigs and the life afforded to those raised commercially for the meat industry has created many animal welfare problems. Methods of pig production have changed substantially over the last several decades, and industrialized confinement operations have largely overtaken small, diversified farms. Overcrowded in indoor, barren environments, pigs in commercial production facilities are offered little opportunity to display their full range of complex social, foraging, and exploratory behavior. Behavioral abnormalities, such as tail-biting and aggression, arise due to environmental and social deficiencies. Poor air quality and intensive confinement may lead to health problems, and …

The Welfare Of Piglets In The Pig Industry

Agribusiness Reports

Pig production has changed dramatically over the last several decades, and most piglets are now raised on industrialized commercial operations that confine thousands of animals on one site. In these facilities, piglets are born and reared under conditions that dramatically contrast with the natural environment they are biologically adapted to fit. In nature, a mother sow builds a nest of twigs and leaves for the birth of her litter, and, after several days, the piglets gradually begin to leave the nest, explore their environment by rooting and nibbling, and slowly integrate into a larger family group. Piglets on commercial production …

Welfare Issues With Furnished Cages For Egg-Laying Hens

Agribusiness Reports

Furnished cages were developed in response to criticisms about conventional battery-cage confinement of laying hens in commercial egg production. Battery cages—small, barren, wire enclosures—restrictively confine the birds, depriving them of the opportunity to display many important patterns of behavior. In contrast, furnished cages are typically equipped with a nest box, perch, and dustbathing area, thereby providing more behavioral outlets than conventional cages. However, similar to conventional battery cages, furnished cages provide an unacceptably limited amount of space per bird; prevent many important locomotory activities, including running, jumping, flying, and wing-flapping; and constrain perching, dustbathing, and nesting. The severe locomotory restriction …

The Impact Of Animal Agriculture On The Environment And Climate Change In Brazil

Agribusiness Reports

The intensification of farm animal production in industrialized agricultural systems, or factory farms, compromises animal welfare and degrades the environment. Animal agriculture inefficiently consumes natural resources, contributes to deforestation, and produces immense quantities of animal waste, threatening water and air quality and contributing to climate change. The Food and Agriculture Organization (FAO) of the United Nations estimated in 2006 that animal agriculture was responsible for 18% of global, anthropogenic, or humaninduced, greenhouse gas emissions and was ―by far the single largest anthropogenic user of land."

Understanding Mortality Rates Of Laying Hens In Cage-Free Egg Production Systems

Agribusiness Reports

In cage-free egg production systems, concerns have been raised over hen mortality rates. High mortality is an obvious indicator of poor welfare, and problems should be addressed without delay. It is important to note, however, that mortality can vary substantially between hen flocks, and that some cage-free systems have healthy flocks that do not suffer substantial death losses. These systems can serve as models for the rest of the industry, since mortality is not inherent to any particular system, but a consequence of how well the system is managed.

Adopting A Cage-Free Production Policy For Animal Products In Brazil

Agribusiness Reports

Farm animal welfare is becoming an important concern for governments, producers, and consumers worldwide. In particular, intensive confinement systems, such as battery cages and gestation crates, have been acknowledged as severely impairing to the physical comfort and expression of natural behaviors of animals. The European Union and select states in the United States have already passed bills eliminating these housing systems over the next several years. Numerous international retail and food production companies, including Burger King (North America), Smithfield Foods, and McDonald’s (Europe) are committed to gradually eliminating the use and sale of eggs and pork produced via intensive confinement …

Ua80 W Club, Wku Archives

WKU Archives Collection Inventories

Records of created by and about the W Club. Includes meeting minutes, correspondence, newsletters, and Athletic Hall of Fame materials.

Why Do Inventors Reference Papers And Patents In Their Patent Applications?, Anthony Breitzman

College of Science & Mathematics Departmental Research

Patent citation analysis is a widely used technique in the evaluation of science and technology. The basic premise behind its use is that papers or patents cited as prior art by many later patents tend to contain important ideas upon which numerous inventors have built. This does not mean that every important document is highly cited, or that every highly cited document is important. However, numerous validation studies have revealed the existence of a strong positive relationship between citations and technological importance (see Breitzman and Mogee (2002) for a review of validation studies).

Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay

Accounting

Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly …

Subsidiarity: Challenging The Top Down Bias, Scott Kelley

Mission and Ministry Publications

Global poverty has received significant attention in the past decade, particularly after the adoption of the United Nation’s Millennium Development Goals in 2002. Commentators and ethicists like Peter Singer have long held that the wealthy of the world have an obligation to help the poor. While the sentiments may be positive, there are real harms that have come from this kind of top down thinking. Subsidiarity, to the contrary, is a much more realistic and morally tenable approach to global poverty.

Lululemon’S Commitment To The Environment: A Tangle Of Seaweed, Suppliers, And Social Responsibility, A. Erin Bass

Marketing and Management Faculty Proceedings & Presentations

It was the morning of Wednesday, November 14, 2007. The article on the front page of the New York Times Business Section read “‘Seaweed’ Clothing Has None, Tests Show.” The story asserted that one of Lululemon’s product lines, VitaSea, which purported to contain a seaweed fiber designed to release marine amino acids, minerals and vitamins into the skin upon contact with moisture, contained no such ingredient. Both Chip Wilson, Chairman and Founder of athletic wear retailer Lululemon, and Robert Meers, Lululemon’s CEO, were about to embark on their first damage-control mission since the company’s Initial Public Offering in July. This …

Do Animated Banner Ads Hurt Websites? The Moderating Roles Of Website Loyalty And Need For Cognition, Sweta Thota, Ji Hee Song, Val Larsen

Marketing (Formerly Marketing and Law)

While extant research has examined the effectiveness of banner ads, relatively little is known about the effect of animated banner ads on consumers’ attitudes and revisit intentions toward the host website and the brand advertised in the ad. This research contributes to and enhances our understanding of this topic by exploring and identifying consumer responses to animated banner ads on websites and then empirically testing a conceptual model. Results show that exposure to animated banner ads on a website results in consumer skepticism toward the website, which negatively influences their attitudes toward the website and the brand in the ad …

Exploring The Use Of Social Bookmarking Technology In Education: An Analysis Of Students’ Experiences Using A Course-Specific Delicious.Com Account, Tricia M. Farwell, Richard D. Waters

Public and Nonprofit Administration

With more than 4.6 million people, mostly undergraduates, enrolling in at least one online course in fall of 2008, students are showing that they are comfortable with the concept of technology in education. Many students in online classes, however still have to deal with the high cost of textbooks and supplemental materials. Online technologies, however, can provide other alternatives to costly coursepacks and textbooks. Faculty and students may be able to replace or supplement coursepacks and textbooks with social bookmarking sites. This study shows how social bookmarking, specifically Delicious.com, can be used in a course to provide an inexpensive answer …

The Value Of Relationship And Communication Management In Fundraising: Comparing Donors' And Practitioners' Views Of Stewardship, Richard D. Waters

Public and Nonprofit Administration

The organisation-public relationship paradigm has frequently referenced Kelly’s (2001) stewardship strategies as possible methods for strengthening relationships with stakeholders; however, there have been no attempts to measure stewardship. A mailed survey of individual donors (n = 1,706) and fundraising team members (n = 124) at three non-profit hospitals asked participants to evaluate their views toward the four stewardship strategies as well as estimate how the other side would evaluate them. By using the coorientation methodology, this study found that although both sides valued the four stewardship strategies, their attitudes differed in magnitude. These findings provide growing support for future examination …

Travelers’ Most Preferred Green Attributes For A Hotel Room, Michelle Millar

Hospitality Management

The purpose of this study, based on bundles of select environmentally friendly hotel room attributes, is to identify what kind of green hotel room business and leisure travelers would most prefer. Another purpose of the study is to assess whether customers are willing to pay more, and if so, how much more, to stay in an environmentally friendly hotel room. The hotel room most preferred incorporated a refillable shampoo dispenser, energy efficient light bulbs, and towel and linen policies, as well as key cards, and green hotel certification. Green hotel certification was the most influential attribute on preference. These results …

Internet Recruiting In The Cruise Industry, Michelle Millar

Hospitality Management

The cruise line industry is expanding rapidly. Recruitment within the industry will be an endless task and the cruise lines will need to explore every avenue possible to recruit new employees for each new contracted ship. The purpose of this study, therefore, is to examine the website of each major cruise line to determine if they are utilizing their website to recruit employees. In total, 33 attributes relating to e-recruiting method, function, content, and job search tools, were analyzed. The results of the content analysis revealed that, although the cruise lines are using e-recruiting methods, they are not using the …

Managing Foreign Corrupt Practices Act Risks Of Gift, Travel And Entertainment Expenditures, Karl Boedecker

Economics, Law, and International Business

Significant increases in Foreign Corrupt Practices Act enforcement activities have heightened the legal risks associated with giving gifts or paying travel and entertainment expenses for U.S. firms when promoting their goods or services in foreign markets. This change in the external environment necessitates appropriate strategic adjustments and managerial actions. The lack of specific standards of conduct under the FCPA’s general prohibitions requires that U.S. firms closely monitor the increasing number of investigations and legal actions initiated by the U.S. Securities Exchange Commission and the U.S. Department of Justice.

Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts

Accounting

This historical census micro-data project examines the characteristics of women who self report as accountants in the 1880 US Federal Census. Using the data provided by the actual Census forms the demographic, familial, and economic characteristics of women accountants are examined and found to be quite different from the experience of accountants overall found by Lee [2007]. A fairly clear picture of a typical 1880 female accountant emerged and analysis of their multi-generational families gave insight into the changing occupational landscape of the period. Almost all women accountants were US born of US born parents and most did not migrate …

Black Swans And Retirement Strategies: Is “Buy And Hold Best”?, Barry Doyle, Robert Mefford, Nicholas Tay

Finance

The recent market crash which has led to as much as a 47% drop in the value of the S&P500 index has made some of us wonder if there is a cost effective way for us to hedge our retirement portfolios against such a drastic loss. Our objective is to investigate empirically the tradeoffs that will arise from using a protective put strategy for hedging retirement portfolios over an investment horizon that is long enough to be comparable to the average holding period for retirement portfolios

Personal Financial Planning Attitudes - A Study, Scott A. Yetmar, D. Murphy

Business Faculty Publications

Purpose – The purpose of this paper is to report on a survey about the personal financial planning attitudes of MBA students in the USA. Design/methodology/approach – The study surveyed 206 MBA students about their attitudes to personal financial planning. Participants were asked about their level of knowledge, whether they had prepared components of a financial plan, where they might seek assistance in such a process and the criteria for selecting a financial planner. In addition, participants were asked to indicate their level of confidence in a financial plan's capacity to help them meet their long-term needs and the likelihood …

Improving Training Impact Through Effective Follow-Up: Techniques And Their Application, Harry J. Martin

Business Faculty Publications

PURPOSE: This paper aims to describe a variety of cost-effective methods that employers can use to support training activities and promote the transfer of skills and knowledge to the workplace. These techniques work to positively impact the workplace environment through peer and supervisory support. DESIGN/METHODOLOGY/APPROACH: The application of action plans, performance assessment, peer meetings, supervisory consultations, and technical support is illustrated in two case examples. Findings - Follow-up activities resulted in improved transfer and had positive quantitative and qualitative effects on operations and firm performance. PRACTICAL IMPLICATIONS: Billions of dollars are spent annually by organisations on employee training and management …

Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton

Faculty Articles

XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …

Ua97/5 Ogden College Departments, Wku Archives

WKU Archives Collection Inventories

Records created by and regarding the departments of Ogden College. Series contains brief records from the Athletic, English and Science departments.

Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Microfinance For Migrant Workers: Asia's Next New Market Opportunity?, Patsian Low

Social Space

Employment in developed countries is often the main source of income for many people at the bottom of the pyramid in developing countries and has led to the growth of an industry based on remittances. Patsian Low studies the ramifications this has for developing microfinance in host countries and the potential for cross-border collaboration in Singapore and Asia.

Discovering The Asian Form Of Corporate Social Responsibility, Bindu Sharma

Social Space

This article is part of an on-going research project that will look at the how corporate social responsibility (CSR) is being re-contextualised and re-defined in ten countries across Asia and how these perspectives contrast with the discourse of CSR in global (primarily Western) multinational corporations.