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2010-2011 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2010-2011 Financial Summary of Morehead State University.

When Do Fat Taxes Increase Consumer Welfare?, Jayson L. Lusk, Christiane Schroeter

Agribusiness

Previous analyses of fat taxes have generally worked within an empirical framework in which it is difficult to determine whether consumers benefit from the policy. This note outlines on simple means to determine whether consumers benefit from a fat tax by comparing the ratio of expenditures on the taxed good to the weight effect of the tax against the individual’s willingness to pay for a one-pound weight reduction. Our empirical calculations suggest that an individual would have to be willing to pay about $1500 to reduce weight by one pound for a tax on sugary beverages to be welfare enhancing. …

Free Ride, Take It Easy: An Empirical Analysis Of Adverse Incentives Caused By Revenue Sharing, Daniel A. Rascher

Kinesiology (Formerly Exercise and Sport Science)

A fundamental belief in professional sport leagues is that competitive balance is needed to maximize demand and revenues; therefore, leagues have created policies attempting to attain proper competitive balance. Further, research posits that objectives of professional sport teams’ owners include some combination of winning and profit maximization. Although the pursuit of wins is a zero sum game, revenue generation and potential profit making is not. This article focuses upon the National Football League’s potential unintended consequences of creating the incentive for some teams to free ride on the rest of the league’s talent and brand. It examines whether an owner’s …

Post-Crisis Sports Marketing Business Model Shifts, Michael M. Goldman

Sport Management

The impact of economic recessions on business strategy and marketing has recently received increased research attention. However, these contributions are limited, especially with respect to sports marketing businesses and those operating in emerging markets. The main aim of this study was to examine the impact of the global recession on the business models of sports marketing businesses. Qualitative data were collected via semi-structured interviews with executives at market-leading sports marketing businesses in South Africa. Grounded theory data analysis was conducted to understand the common patterns within the data. The results of the research point to four significant business model shifts, …

Making A Science Of Service Systems Practical: Seeking Usefulness And Understandability While Avoiding Unnecessary Assumptions And Restrictions, Steven Alter

Business Analytics and Information Systems

This book’s theme is “The Science of Service Systems,” yet there is substantial question about whether the definition and nature of service systems have been articulated adequately. This paper examines definitions of service and service system that could frame or otherwise influence future developments in service science and could have implications for what should and should not be included within service science. It argues that the initial development of service science should use straightforward definitions that are understandable, useful, broadly applicable, and teachable. It proposes a definition of service system that is different from the definition proposed in this book’s …

Extending A Systems Analysis Method For Business Professionals, Steven Alter

Business Analytics and Information Systems

Despite having been explored, described, theorized, and measured in hundreds of IS research articles, frequent difficulties related to user participation and business/IT communication persist in relation to project management, specification of requirements, implementation in organizations, business/IT alignment, and IS failures. We report on an extension of a long term design sci-ence research project that previously demonstrated a possible path toward ad-dressing these longstanding problems by empowering business professionals to analyze systems in business terms rather than in formalisms for IT specialists. Previous research demonstrated that most of 75 working business professionals with extensive business experience were able to use the …

Using Work System Theory To Achieve Greater Business Value From Erp By Exploring Alternative Design Spaces, Steven Alter

Business Analytics and Information Systems

This paper explains how various aspects of work system theory (WST) can be applied to achieve greater business value from ERP by assuming that the underlying "design spaces" encompass much more than the features, configuration, and limitations of ERP software. It uses WST concepts to identify directions for achieving business value that might not be considered thoroughly in ERP implementations that focus primarily on converting from legacy software to ERP software.

This paper starts by summarizing basic premises concerning the relationship between work systems and ERP. Focusing on the context of ERP usage, it explains the elements of the two …

Comparing Team Performance Of The English Premier League, Serie A, And La Liga For The 2008-2009 Season, Joel Oberstone

Business Analytics and Information Systems

Three of the most celebrated football leagues in the world include the English Premier League (EPL), Italy’s Serie A, and Spain’s La Liga. To date, little football research has been conducted that attempts to determine why these leagues are so successful. What is it that the EPL, La Liga, and Serie A do that fosters such a high caliber of play, and what pitch factors, if any, either (1) contrast or (2) connect these prestigious leagues? The paucity of rigorous inquiry has not deterred popular speculation—common folklore has not waited for hard data. Experts rush to characterize the perceived performance …

Error Control Of Iterative Linear Solvers For Integrated Groundwater Models, Matthew Dixon, Z Bai, C F. Brush, F I. Chung, E C. Dogrul, T M. Kadir

Business Analytics and Information Systems

An open problem that arises when using modern iterative linear solvers, such as the preconditioned conjugate gradient method or Generalized Minimum RESidual (GMRES) method, is how to choose the residual tolerance in the linear solver to be consistent with the tolerance on the solution error. This problem is especially acute for integrated groundwater models, which are implicitly coupled to another model, such as surface water models, and resolve both multiple scales of flow and temporal interaction terms, giving rise to linear systems with variable scaling. This article uses the theory of “forward error bound estimation” to explain the correspondence between …

The Economic Value Of A Sustainable Supply Chain, Robert Mefford

Finance

The economic rationale to operate a global supply chain in a sustainable manner is developed. Arguments are made based on marketing, finance, and production theories that by engaging in socially responsible behavior the firm will increase sales, decrease costs, reduce financial risk, and increase profits which ultimately will increase returns to the firm’s shareholders. A model is developed of the mechanism by which modern production methods such as lean production and quality management result in sustainable corporate behavior which, in the long run, translates into higher stock valuations. The production effects cause marketing and financial risk effects that are complementary, …

Back To Square One: An Examination Of Social Entrepreneurship Centers And Programs, Noushi Rahman, Phd, Rebecca Tekula, Phd

Wilson Center for Social Entrepreneurship

Prominent social entrepreneurship (SE) centers and programs in North America, Europe, and Asia are examined in terms of their position in the institutional structure, initial and additional funding, teaching initiatives, research achievements, and outreach activities. Performance was computed using a transparent coding scheme. Low correlations with institutional endowment and SE center/program performance offer some evidence of discriminant validity of our rankings approach. Performance scores were used to rank-order SE centers and programs. Such an approach to examine SE center/program performance goes beyond the perception-based ranking instruments that popular magazines employ to evaluate subject-specific rankings. We examined data from 28 centers/programs, …

Nyc Budget Cuts: A Counter-Productive Method To Effective Government-Nonprofit Contracting Relationships?, Anna-Kay Sinclair

Wilson Center for Social Entrepreneurship

This study examines the relationship between New York City budget cuts and the expenditure of human service nonprofits specifically involved in the government contracting relationship. With a focus on the Department for the Aging (DFTA), I examine nonprofits that provide a variety of services to the aging population on behalf of the DFTA. Correlations and regressions are presented examining the relationship between DFTA budget and nonprofit spending. The results of my analysis do not indicate a positive relationship between these two variables.

Cross Sectional Study Of Agile Software Development Methods And Project Performance, Tracy Lambert

HCBE Theses and Dissertations

Agile software development methods, characterized by delivering customer value via incremental and iterative time-boxed development processes, have moved into the mainstream of the Information Technology (IT) industry. However, despite a growing body of research which suggests that a predictive manufacturing approach, with big up-front specifications, detailed estimates, and speculative plans applicable to manufacturing domains, is the wrong paradigm for software development, many IT organizations are still hesitant to adopt agile approaches (Larman, 2004).

This study extends research based on the Unified Theory of Acceptance and Use of Technology (Venkatesh, Morris, Davis, & Davis, 2003) into the domain of business processes. …

The Motivation Of Npo Workers For Accepting International Assignments, Abraham Johannes Oberholster

HCBE Theses and Dissertations

This dissertation explores the underresearched topic of the motivation of non-profit organizational (NPO) workers for accepting international assignments (IAs). In the literature review, the motivation and reasons for working and living outside the home country by multinational corporate expatriates, international migrants, and long-term international volunteers are summarized. With the reasons for expatriation distilled from the literature, a self-determination theory (SDT) approach, and open-ended questions, the motivations for NPO workers to accept IAs are factor analyzed and triangulated using data from a sample of more than 140 Christian mission and humanitarian workers originating from 25 countries and representing 48 sending organizations. …

Sponsorship Effectiveness In Ultimate Fighting Championship [Abstract], Jason D. Reese, Gregg Bennett

Faculty Publications

No abstract provided.

Required Donations: Prospect Theory & Framing Of Per-Seat Contributions In Intercollegiate Athletics [Abstract], Jason D. Reese, Gregg Bennett

Faculty Publications

No abstract provided.

A Pillar For Successful Business School Accreditation: Conducting The Curriculum Review Process A Systematic Approach, David E. Gundersen, Susan Evans Jennings, Deborah Dunn, Warren Fisher, Mikhail Kouliavtsev, Violet Rogers

Faculty Publications

The Association to Advance Collegiate Schools of Business (AACSB) describes their accreditation as the hallmark of business education. According to information at BestBizSchools.com (n.d.), AACSB accreditation represents the highest standard of achievement for business schools worldwide. Being AACSB accredited means a business school is able to continuously pass a strict set of standards that ensure quality. As of December 2010, only 5%, or 607, of the academic business programs globally were accredited by AACSB. This number represents schools in 38 countries where the majority of programs incorporate both undergraduate and graduate education covering business, accounting, or both. An institution must …

Mergers And Beliefs, Todd A. Brown, Thomas Zorn, Geoff Freissen

Faculty Publications

We study the combined effects of managerial optimism and market overvaluation on merger premiums and the chosen form of payment. Our empirical results are consistent with market overvaluation and the target manager‘s optimism as having the most influence on mergers. The observed form of payment corresponds to the acquiring manager‘s preferences, suggesting that the acquiring manager dictates the method of payment. Lastly, our model demonstrates why cash mergers are more likely to be hostile, and provides an explanation for why a combination of cash plus stock may be optimal.

Basic Concepts In Forest Valuation And Investment Analysis, Steven H. Bullard, Thomas J. Straka

eBooks

This book was originally intended to supplement lectures in forestry economics at the undergraduate level. It’s currently used for that purpose in ‘Forest Resource Economics’ courses at several universities. The book is also intended, however, to serve as a basic reference for foresters with experience in valuation and investment analysis concepts and methods. It has proven to be a valuable resource in forest valuation and investment analysis workshops for practicing foresters, landowners, and others interested in forestry investments.

Ideal for use in undergraduate and graduate forestry education programs, as well as in forest valuation workshops.

Fasb/Gasb Recognition And Reporting Differences: A Nonprofit Sector Perspective, Treba Marsh, Mary Fischer

Faculty Publications

The financial statement users’, investors’, donors’ and academic researchers’ understanding of current accounting recognition and reporting guidance affect their ability to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies. The financial results reported by public nonprofit organizations is different from that reported by private nonprofit organizations. This study discusses the events that brought about the divergence in nonprofit financial accounting recognition and reporting,and illustrates specific differences.

Environmental Risks: Doing Business In China, Jack R. Ethridge, Treba Marsh, Esther Bunn

Faculty Publications

Planning and conducting the audit of financial statements involves understanding the entity and the environment in which it operates. First and foremost this requires identifying the risks faced by the entity. Identifying these risks can be a complex and difficult task since the auditor needs to not only understand the entity’s risk process but also independently understand the risks facing the firm. Tackling this task will involve a comprehensive review of the external and internal factors affecting the business. It is possible many identified business risks are related to financial reporting risk and ultimately to audit risk. Therefore, the auditor …

Enterprise Risk Management For Fishing Tournaments, George Louis Hunt, Jack R. Ethridge, Violet Rogers

Faculty Publications

The fishing tournament industry is confronted with many of the same risks as other industries (such as financial statement misstatements), share some risks specific with others (such as cheating in casinos), and face some unique risks (such as the risk of competitors adding weight to fish).

This teaching case explores some of the risks inherent in the fishing tournament industry. Students are given background information about a how a tournament operates and then asked to perform an overall risk assessment using the COSO enterprise risk management framework. Elements of the assignment include assessing the internal environment, setting of objectives, and …

Do Major League Baseball Hitters Come Up Big In Their Contract Year?, Heather M. O'Neill, Matthew J. Hummel

Business and Economics Faculty Publications

In sports, especially baseball, there is a lot of talk about contract year performance. Beginning in spring training and continuing throughout the season, sports journalists and fans converse about how players in the last year of their contract will perform. Experts in the media, often ex-baseball players themselves, speculate contract year players will have break-out seasons in order to secure a better contract in upcoming contract negotiations. This leads to the question: do baseball players increase their effort and performance during their contract year to increase the value of their next contract?

Winning The Future: Strategic Plan For The Development Of Tourism, Robertico R. Croes, Manuel A. Rivera, Abraham Pizam, Eric D. Olson, Seung Hyan Lee, Yun Ying Zhong

Dick Pope Sr. Institute Publications

Aruba has developed and positioned its tourism sector as one of the premier destinations in the Caribbean over the past twenty-five years. The push towards tourism development was primarily aimed to create jobs and to enhance the quality of life of its population. The results have been astounding: not only has the island successfully transformed from an industrial-based economy to a tourist- and service-based economy, but the island now boasts one of the highest living standards in the Caribbean. The prosperity on the island is broadly shared among Arubans. Tourism has become an engine of economic growth, totaling U.S.$2.3 billion …

Ethical Issues In Business And The Lawyer's Role, Robert J. Rhee, Carol Morgan, Tamar Frankel, Mark Fagan

Faculty Scholarship

No abstract provided.

Restoring Transparency To Automated Authority, Frank Pasquale

Faculty Scholarship

Leading finance, health care, and internet firms shroud key operations in secrecy. Our markets, research, and life online are increasingly mediated by institutions that suffer serious transparency deficits. When a private entity grows important enough, it should be subject to transparency requirements that reflect its centrality. The increasing intertwining of governmental, business, and academic entities should provide some leverage for public-spirited appropriators and policymakers to insist on more general openness.

However well an "invisible hand" coordinates economic activity generally, markets depend on reliable information about the practices of core firms that finance, rank, and rate entities in the rest of …

Tata’S Hr Strategy: Think Far, Wide And Smart, Knowledge@Smu

Knowledge@SMU

With its hands in a diverse range of industries – from information technology to engineering, property development to travel, steel to the world's most affordable car – India's largest conglomerate, Tata Group, has touched the lives of millions of everyday people. Remarkable as its tales of progress and successes may be, the company realises that it has to adapt quickly if it is to keep on the upward trend. Central to that is a rigorous and "global" approach to talent management that attracts the best, induces their fullest potential, and retains them for as long as possible.

Undergraduate Work Placement Programmes In Ireland: Issues And Solutions, Joan Buckley, Lyndsey El Amoud

Reports

The purpose of this paper then is to address this gap and to explore the state of placement programmes in third level institutes in Ireland in the early twenty-first century. The paper will begin with an overview of the growing need for graduates to acquire improved employability skills, as this has become even more relevant in the current economic downturn. It will also review the existing literature on the benefits of placement for students, employers and higher education institutions. It will then present the results of the first comprehensive survey of placement in Irish HEIs which focused on the scale …

A Review Of Key Factors Affecting Consumers' Adoption And Usage Of Self-Service Technologies In The Tourism Sector, Jennifer Lawlor, Petranka Kelly, Michael Mulvey

Books / Book chapters

During the past ten years self-service technologies (SSTs) have attracted research attention especially in the banking, retail and airline sectors. The infusion of technology in the service encounter has been identified as being advantageous to both the service provider and the consumer, provided that SSTs gain adoption among consumers. In light of the importance of consumer participation in SSTs, this paper reviews the state of the SST adoption literature in an attempt to identify the most important influencing factors. Seven factors emerged as the ones of key research interest in the literature and they are discussed in more detail. These …

Supply Chain Integration: Challenges And Solutions, Edward Sweeney

Books/Book chapters

Rapid changes in technological development are forcing businesses to continuously innovate to improve their competitiveness, which is particularly evident in logistics and supply chain management (SCM), where innovation impacts both the strategic and operational levels. Supply Chain Innovation for Competing in Highly Dynamic Markets: Challenges and Solutions investigates the role of innovation in the management of supply chains of today. This book focuses on supply chain integration from both strategic and operational perspectives and the impact of information technology-related innovation in supply chain and logistics service industries. It also analyzes how environmental innovation affects logistical decisions throughout the supply chain …