Business Commons^™

The Role Of Accounting In The Use Of Employee Options, Hemang Desai, Zining Li, Suning Zhang

Accounting Research

The determinants of the dramatic increase in the use of employee stock options in the 1990s and the subsequent decline in their popularity have been the subject of intense debate. Some have argued and found evidence to support that the discretion granted to firms to avoid recognizing the fair value of options as an expense led to their overuse for employee compensation. Others have argued and found evidence that the market “sees through” the accounting treatment for options and values firms as though options were expensed at fair value, regardless of financial statement treatment. We revisit this issue with the …

Staff Council Meeting Minutes, Georgia Southern University, Staff Council

Staff Council Meeting Minutes & Agendas

No abstract provided.

Theatre To Present Comedy ‘She Stoops To Conquer’, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

The Road To Retirement: Bumpy Or Smooth, Depends On Your Route, Anand Iyer, Madhusudan Subramanian, Vikash Punglia

WCBT Faculty Publications

Defined Contribution (DC) plans are rapidly becoming the primary retirement investment vehicle for a majority of employees across the US and other markets around the globe. Asset allocation for DC plans has to strike a balance between growth and protection assets over the savings lifecycle while protecting the long-term purchasing power of the nest egg. Due to the long duration of retirement investing and various risks associated with it, implementing the right asset allocation has become critical and challenging for DC plans. The unique Risk Focused methodology presented in this paper aims to address the shortcomings of conventional Target Date …

2011-01-18 Executive Council Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Executive Council Meeting Minutes for January 18, 2011.

Ada News - 01/17/2011, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Ky. Voices: Look Behind Jobless Numbers, Aaron W. Hughey

Counseling & Student Affairs Faculty Publications

No abstract provided.

Women Count: A Guide To Changing The World, Susan Bulkeley Butler, Bob Keefe

Purdue University Press Books

Throughout history, women have struggled to change the workplace, change government, change society. So what’s next? It’s time for women to change the world! Whether on the job, in politics, or in their community, there has never been a better time for women to make a difference in the world, contends author, mentor, and corporate pioneer Susan Bulkeley Butler in Women Count: A Guide to Changing the World. Through her experience as the first female partner of a major consulting firm and founder of the Susan Bulkeley Butler Institute for the Development of Women Leaders, Butler’s unique insights have …

What's Your Pitch? The Power Of Wow! Pdf Of Presentation, Connie I. Reimers-Hild

Kimmel Education and Research Center: Presentations and White Papers

Elevator pitches are created to sell your idea, business, product or service in 30 seconds or less (the time it takes to go from the first floor to the top of the building in an elevator). A great pitch has the power to help anyone...from a University employee to a new entrepreneur to a team working in a high-growth firm.

It’s important to develop and practice an effective pitch, complete with an awesome "Wow Factor," so you are ready to use it under fire (pretend you just stepped onto an elevator with Warren Buffett or Bill Gates)!

This interactive webinar …

What's Your Pitch? The Power Of Wow!, Connie I. Reimers-Hild

Kimmel Education and Research Center: Presentations and White Papers

Elevator pitches are created to sell your idea, business, product or service in 30 seconds or less (the time it takes to go from the first floor to the top of the building in an elevator). A great pitch has the power to help anyone...from a University employee to a new entrepreneur to a team working in a high-growth firm.

It’s important to develop and practice an effective pitch, complete with an awesome "Wow Factor," so you are ready to use it under fire (pretend you just stepped onto an elevator with Warren Buffett or Bill Gates)!

This interactive webinar …

Jim Quigley, Usu Accounting Alum And Global Ceo For Deloitte, Is Author Of New Book, Usu Jon M. Huntsman School Of Business

Jon M. Huntsman School of Business News Collection

USU accounting alum and global CEO for Deloitte, Jim Quigley, has authored a soon-to-be released book entitled As One. This book provides an insightful look at management style and structure, and shows how melding leadership style with organizational architecture can contribute to powerful results. This book is apt to become a must read book for business students worldwide. You can begin to understand the concepts of “Individual Action. Collective Power.” at https://www.asone.org/asone.html. The School of Accountancy is proud to count Jim Quigley among its many outstanding alums, and looks forward to the upcoming release of this exciting new book.

What's Your Pitch? The Power Of Wow! (Worksheet For The Webinar On January 18, 2011), Connie I. Reimers-Hild

Kimmel Education and Research Center: Faculty and Staff Publications

Elevator pitches are created to sell your idea, business, product or service in 30 seconds or less (the time it takes to go from the first floor to the top of the building in an elevator). A great pitch has the power to help anyone...from a University employee to a new entrepreneur to a team working in a high-growth firm.

It’s important to develop and practice an effective pitch, complete with an awesome "Wow Factor," so you are ready to use it under fire (pretend you just stepped onto an elevator with Warren Buffett or Bill Gates)!

This interactive webinar …

Sant, John, 1846-1914 (Sc 2410), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 2410. Letter, 4 August 1897, from John Sant, secretary and treasurer of The Mansion Pottery Company, Canton, Ohio. He asks to renegotiate two notes owing for the purchase of clayworking machinery, due to retooling expenses and the failure of the machinery to meet production expectations.

2011 Spring Convocation Program, Office Of Communications & Marketing, Morehead State University.

Communications and Marketing Publications Archive

Spring convocation program held on January 12, 2011.

Scientific Opinion Concerning The Welfare Of Animals During Transport, Efsa Panel On Animal Health And Welfare (Ahaw)

Transport of Farm Animals Collection

The Scientific Opinion on the welfare of animals during transport reviewed the most recent scientific information concerning the main farm species. New scientific evidence and consequent conclusions and recommendations were arranged following the structure of Annex I of EC Regulation 1/2005 . On fitness for transport, recommendations for cattle and poultry were focused on repeated humane handling and careful inspection prior to transport. On the means of transport, use of partitions in horse transport, compulsory fasting of pigs with provision of water at stops, and temperature limits for poultry were major recommendations. Maintaining stability of animal groups was recommended as …

Single. Women. Entrepreneurs., Erin Albert

Butler University Books

The number of unmarried adult women actually outnumbers the number or married women for the first time in US history, according to the Population Reference Bureau, in October, 2010. Women are now earning more, going to college and graduate schools more, and finding ways to become more indepedent. Also, according to the Kauffman Foundation, single, divorced and widowed women start more businesses as entrepreneurs than men in their respective categories. This book interviews 30 single women entrepreneurs throughout the US to discern why they started thier original businesses, what the perceived advantages and disadvantages are for the single woman entrepreneur, …

Go Red For Women Night Slated For Feb. 14, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Lindenwood To Host Martin Luther King Day Observance, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Unleashing Innovation In Public Agencies, Christine G. Springer

Public Policy and Leadership Faculty Research

Nurturing continuous innovation and renewal in public agencies is not only important but critical to successful public management in an environment of change. Innovation is a tool for transforming the entire culture of organizations and there is a growing recognition that fostering a culture of innovation is critical to success. It is even as important as mapping out competitive strategies, maintaining good profit margins in revenue areas or meeting statutory requirements. There are fifteen types of teams and individuals that fuel innovation inside organizations: five outsiders and ten insiders. By developing and supporting some of these innovation personalities that often …

Agenda, Auditing Standards Board, January 11-13, 2011, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, January 11-13, 2011, San Juan, Puerto Rico; Highlights (Asb) Meeting, January 11-13, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

J. Scheidegger Center To Host Tango Buenos Aires, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Good Faith In Revlon-Land, Christopher M. Bruner

Scholarly Works

The Delaware Supreme Court has set a very high hurdle for plaintiffs challenging directors' good faith in the sale of a company. In Lyondell Chemical Company v. Ryan, the court held that unconflicted directors could be found to have breached the good faith component of their duty of loyalty in the transactional context only if they "knowingly and completely failed to undertake," and "utterly failed to attempt" to discharge their duties.

In this essay I argue that the Lyondell standard effectively imports into the transactional context the exacting standard previously applied in the oversight context — a move clearly aimed …

Walking Box Ranch Planning And Design Quarterly Progress Report: Period Ending January 10, 2011, Margaret N. Rees

Walking Box Ranch

• UNLV participated in three project workshops and one additional meeting to assist in planning and design of the future WBR museum and field/research station.
• Weather station progress included design of programming software that will provide past weather information to website user, two abstracts have been submitted to an energy sustainability meeting, and a paper reviewing energy efficient building envelope components has been prepared and submitted for publication.
• Work has begun on a new education project titled “Multimedia Field Guides for Public Engagement at Walking Box Ranch, Mojave Desert.” The project will develop and disseminate a modern geological and environmental field …

Ready, Set...Pitch: Marketing Yourself Like An Entrepreneur (Powerpoint Pdf), Connie I. Reimers-Hild

Kimmel Education and Research Center: Presentations and White Papers

Great elevator pitches are created to sell your idea, business, product or service in 30 seconds or less (the time it takes to go from the first floor to the top of the building in an elevator). It’s important to develop and practice an effective pitch so you are ready to use it under fire. When you step onto an elevator with Warren Buffett or Bill Gates, you want to be prepared! This worksheet will help you create an amazing pitch!!

A Post-Enron Look At Perceptions Of Academic And Business Ethics By Business Students, David Kern, Mark Foster, Deborah Lee

Journal of Business, Industry, and Economics

In light of the financial scandals that have littered the 21st century and the emphasis being placed on ethical behavior by colleges, we re-examine the attitudes of college students toward dishonest behavior. The question is: Do college students, after being exposed to more ethical content in their college courses, view dishonest behavior more severely than previously found? This article re-examines the academic vs. business scenarios of a study publish in 2004 on a major college campus to determine in students’ perception of dishonesty behavior has changed. This study finds that students found a number of scenarios, both academic and business, …

Nevada 2.0 Program And Speakers, University Of Nevada, Las Vegas

Nevada 2.0: New Economies for a Sustainable Future

Nevada 2.0: New Economies for a Sustainable Future was held on January 7, 2011, to explore opportunities to diversify Nevada’s economy by examining similar efforts in nearby states. It included presentations by guest speakers from Salt Lake City, Denver, Phoenix, and Dallas, as well as interactive panel discussions with Nevada business and political leaders to hone in on the next steps Nevada should take to move forward on new business expansion. For years, Nevadans have understood the need to diversify the state’s economy beyond tourism, construction, and mining. Yet, Nevada enjoyed an extended boom from simply enlarging its base economy. …

Nevada 2.0 Reading List, University Of Nevada, Las Vegas

Nevada 2.0: New Economies for a Sustainable Future

Supplemental reading materials distributed at the Nevada 2.0 conference.

Assessing Student Critical Thinking Using Structured Vs. Unstructured Case Analysis, Jennifer Collins, Angela Tidwell Lewis, Shawnta Friday-Stroud

Journal of Business, Industry, and Economics

Critical thinking is one of the learning goals noted in the accreditation standards of the Association to Advance Collegiate Schools of Business International (AACSBI). As a learning goal, critical thinking is measured to demonstrate that program outcomes are meeting expectations established by the institution using a systematic process. The assessment or assurance of learning process affords a business school the opportunity to gather data in a standardized format, which is used to assess program outcomes. This paper examines the data recently collected in Strategic Management, a capstone course for MBA students used to assess student critical thinking and the role …

The Paradoxical Effect Of Permitting Emissions, Fiacra P. Mcdonnell, Thomas Power

Other Resources

Progress has been made from the "either-or-scenario", whereby environmentalists regarded the market as an implacable enemy. The market is instead proving to be a potentially powerful ally. The rigidity of the traditional regulatory system with its mandatory approach is far from the ideal. An economic incentives approach has special merit in that it allows polluters a certain freedom of choice in the matter of compliance with pollution thresholds. This has important implications in the area of information. One of the barriers to perfect information is the private nature of information. Freedom of choice of policy in regard to achieving environmental …