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2011

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Full-Text Articles in Business

The Asymmetric Market Valuation Of Special Items And Accounting Conservatism, Madeline Kay Trimble Jan 2011

The Asymmetric Market Valuation Of Special Items And Accounting Conservatism, Madeline Kay Trimble

Undergraduate Honors Theses

This thesis investigates the asymmetric market valuation of both negative and positive special items as explained by accounting conservatism. I argue that special items, also known as nonrecurring operating gains and losses, have asymmetric market valuations, as tested using earning response coefficients (ERC). I believe that this difference in ERC between positive and negative special items can be explained by accounting conservatism. This thesis has two main findings: (1) an asymmetry exists in the valuation of positive and negative special items; and (2) the asymmetry can be explained by the idea of accounting conservatism, which is the tendency that firms …


An Exploratory Investigation Into The Budget Allocation Of Mexican Male Sojourners In The U.S., Willie A. Nichols Jan 2011

An Exploratory Investigation Into The Budget Allocation Of Mexican Male Sojourners In The U.S., Willie A. Nichols

Undergraduate Honors Theses

Mexican male sojourners make up a large, distinct consumer segment that has been present in the United States for decades, but have not been extensively studied from a business perspective with respect to their budget allocation decisions. The result is that this consumer segment may have been underserved due a lack of understanding and research. This paper examines the budget allocation process of these sojourners, exploring their patterns of sending remittances and the extent of their expenditures, providing grounds for future studies focusing on how to better serve this segment.


Gretsch Drum Catalog, 2011, Gretsch Company Jan 2011

Gretsch Drum Catalog, 2011, Gretsch Company

Gretsch Company Catalogs & Price Lists

This is a 2011 catalog for Gretsch drums. It contains a variety of advertisements for drum sets, snare drums, and accessories, including color options. It also contains a wide variety of high-quality photography covering musicians, Gretsch manufacturing employees, and company history.


Do Work Benefits Affect Employee Morale?, Angela Franklin Jan 2011

Do Work Benefits Affect Employee Morale?, Angela Franklin

A with Honors Projects

Survey of how Schnucks employees feel about their work benefits and research paper as to whether this affects their morale.


Three Essays On Real Estate Finance, Shuang Zhu Jan 2011

Three Essays On Real Estate Finance, Shuang Zhu

LSU Doctoral Dissertations

This dissertation focuses on the mortgage default behavior and the valuation of distressed properties. Three essays are included. The first essay uses New Orleans foreclosure data, where each property has three appraisals, to investigate the factors affecting appraisal bias and accuracy, and to estimate the magnitude of appraisal accuracy for distressed properties. Our main finding is that the relation between the client and the appraiser affects valuation bias. Customer employed appraisers tend to give client friendly valuation than their court appointed counterpart. Experienced and licensed appraisers render less biased valuations; while appraisers specializing in lenders tend to give lender friendly …


Global Outsourcing: A Study Of Student Attitudes, Michael P. Mcdonald, Darrell Parker, Angela M. Leverett, Sara J. Grimes, John Leaptrott Jan 2011

Global Outsourcing: A Study Of Student Attitudes, Michael P. Mcdonald, Darrell Parker, Angela M. Leverett, Sara J. Grimes, John Leaptrott

Management: Faculty Publications

The practice of global outsourcing by U.S.A. companies is frequently the source of heated debate. Recently a Wall Street Journal-NBC News poll found that 86% of Americans believe that outsourcing is the number one factor contributing to the country’s continuing economic distress. This study presents the results of a survey designed to assess the attitudes toward global outsourcing among business students and non business students at a large regional university in the Southeast U.S.A. A survey of attitudes toward global outsourcing was administered to 284 undergraduate and graduate students. Descriptive statistics, frequencies and MANOVA methods were used to analyze the …


Have Confidence In Your Interval Estimates: Improving Cognition Of Confidence Intervals Used In Business Forecasting, Jeffrey Maurath Price Jan 2011

Have Confidence In Your Interval Estimates: Improving Cognition Of Confidence Intervals Used In Business Forecasting, Jeffrey Maurath Price

Masters Culminating Experiences (1993-2011)

Confidence intervals convey valuable information regarding the uncertainty of point estimates, and their utility to users of business forecasts is no exception. The conclusions drawn from these forecasts can be significantly impacted by the perception of a confidence interval's distribution, however. There is a tendency for business managers and other decision makers who lack statistical expertise, despite being generally well educated, to incorrectly assume confidence intervals are uniformly distributed. This study investigates the efficacy of various techniques for presenting confidence interval information at conveying the details of the underlying statistical distribution. The results demonstrate significant improvement in the accurate interpretation …


The Non-Linear Influence Of School Quality On Home Prices In The Dayton, Oh Msa, Thomas Andrew Welton Jan 2011

The Non-Linear Influence Of School Quality On Home Prices In The Dayton, Oh Msa, Thomas Andrew Welton

Masters Culminating Experiences (1993-2011)

This paper analyzes the Dayton, Ohio Metropolitan Statistical Area (MSA) to examine the extent to which public school quality influences housing prices. Research is conducted in the Dayton region at both the city and neighborhood levels. City level analysis indicates a significant linear relationship between school quality and home prices. However, the results of this analysis are likely distorted by collinearity between school quality and neighborhood characteristics, such as crime rate. In an effort to mitigate collinearity and control for neighborhood characteristics, neighborhood level analysis is conducted using 933 individual homes located in areas where separate school districts border. The …


Water Resource Distribution: Neoliberal Versus A Social Provisioning Approach, Laura Dotson Jan 2011

Water Resource Distribution: Neoliberal Versus A Social Provisioning Approach, Laura Dotson

Masters Culminating Experiences (1993-2011)

The purpose of this research is to examine how privatization of water resources has created social inequalities and environmental degradation on an international scale by understanding the ways in which water has become a market commodity, and how water resources are managed within a private framework versus a public framework. Two frameworks will be compared: neoliberal policy and the social provisioning approach to managing water resources. It is argued that social provisioning ought to be the focus of policy formulation so as to diminish the degree in which social inequalities and environmental degradation are generated by privatization. As a result, …


Information Systems Configurations For Enabling Supply Chain Visibility, Anand Jeyaraj, Vikram Sethi Jan 2011

Information Systems Configurations For Enabling Supply Chain Visibility, Anand Jeyaraj, Vikram Sethi

Management Information Systems Faculty Publications

Supply chain visibility continues to be a major concern for organizations. While there is a general perception that supply chain visibility is driven by information sharing and enabling information technologies, there are gaps in our understanding of what constitutes supply chain visibility and the specific information technology configurations that may be implemented for enabling visibility. This manuscript presents a possible framework for conceptualizing information sharing needs and mechanisms that need to be enabled using information technologies in the pursuit of supply chain visibility. A multiple case study approach is proposed for examining the ways in which real-world organizations embedded in …


Isscm Graduating Cohort, 2011, Raj Soin College Of Business, Wright State University Jan 2011

Isscm Graduating Cohort, 2011, Raj Soin College Of Business, Wright State University

ISSCM Master Cohort Posters

Poster congratulating the 2011 Graduating Cohort from the Master of Information Systems and the Master of Science in Logistics and Supply Chain Management Programs.


The C.A.L.M. Method Of Mass Product Distribution: An Update & Comparative Analysis, Marvin Lovett, Irma S. Jones Jan 2011

The C.A.L.M. Method Of Mass Product Distribution: An Update & Comparative Analysis, Marvin Lovett, Irma S. Jones

Marketing Faculty Publications

This paper updates the evaluation of the C.A.L.M. Method: The Consignment Auction Liquidation Marketing Method of Mass Product Distribution as well as provides a limited comparison of eBay as a form of auction product distribution. Originally developed and initiated in 1993 in response to the common need business organizations have for product liquidation outlets, the C.A.L.M method targets audiences contemplating the distribution of products, including manufacturers, wholesalers, retailers, and other entrepreneurs. General merchandise is distributed via consignment auction outlets located throughout the United States. Building on a previously published ten-year time span evaluation on the effectiveness of the C.A.L.M. method, …


Monthly Seasonality In Emerging Market: Evidence From Bangladesh, Lutfur Rahman, Abu S. Amin Jan 2011

Monthly Seasonality In Emerging Market: Evidence From Bangladesh, Lutfur Rahman, Abu S. Amin

WCBT Faculty Publications

The presence of the seasonal anomaly in stock returns has been reported extensively in finance literature. This paper examines the presence of monthly anomaly in Dhaka Stock Exchange (DSE), the premier stock exchange of Bangladesh. Data used in the study include daily closing prices of DSE indices such as DSE all share prices index (DSI), DSE general index (DGEN) and DSE 20 index for a period of 01.01.2001-30.06.2010. Several hypotheses have been formulated; those hypotheses have been tested and dummy variable regression was used in the study. The result indicates that May and June returns are positive and statistically significant. …


Putting Ratios Into A Firm Value Context For Entrepreneurs And Entrepreneurship Students, Tom Arnold Jan 2011

Putting Ratios Into A Firm Value Context For Entrepreneurs And Entrepreneurship Students, Tom Arnold

Finance Faculty Publications

Ratio analysis is generally presented as something that has to be calculated after completing other financial statements and is generally viewed, particularly by students, as busy-work with little value. This paper changes the context of ratio analysis in order to demonstrate how a focus on the information provided by ratios adds to the value of the firm. By dissecting the valuation of a publicly traded firm using a price to earnings ratio multiplier, value generating factors in the form of ratios, can be inferred for smaller nonpublicly traded ventures.


Contents, Discovery Editors Jan 2011

Contents, Discovery Editors

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.


Instructions For Authors, Discovery Editors Jan 2011

Instructions For Authors, Discovery Editors

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.


Perspectives On Quality Coordination And Assurance In Global Supply Chains, Ling Li, John N. Warfield Jan 2011

Perspectives On Quality Coordination And Assurance In Global Supply Chains, Ling Li, John N. Warfield

Information Technology & Decision Sciences Faculty Publications

The 2007 recall of Berko Electric Toe-Space Heaters made in the US, the recall of backpack blowers made in Japan, the recalls of toys and pet food produced in China have exposed the potential of global supply chain disruptions. This product recall storm leads to the issue of quality assurance in global supply chain management. Product recalls indicate that manufacturing companies are particularly vulnerable to ensure quality when they source via a global supply chain with poor visibility. Obviously, a supply chain cannot afford this kind of sourcing and supply structure that threatens the supply-chain integrity. This special issue on …


Understanding The Influence Of Blog On The Development Of Social Capital, Reza Vaezi, Gholamreza Torkzadeh, Jerry Cha-Jan Chang Jan 2011

Understanding The Influence Of Blog On The Development Of Social Capital, Reza Vaezi, Gholamreza Torkzadeh, Jerry Cha-Jan Chang

Management, Entrepreneurship and Technology Faculty Research

The rapid use and application of blogs in diverse areas such as education, marketing, journalism, and human resource management in recent years underlines the need for a better understanding of the impact of this new technology on social capital. Social capital reflects the norm of reciprocity and the level of trust among individuals who connect, interact, and benefit from one another. Blog is expected to influence the extent and the scope of this interaction by providing new means of networking among people. This paper examines the relationship between blog use and social capital and reports on the results of an …


Management Of Change To Ensure Is Success: A Longitudinal Study, Pauline Ash Ray, Wenli Wang, Jerry Cha-Jan Chang, Geoffrey Hubona Jan 2011

Management Of Change To Ensure Is Success: A Longitudinal Study, Pauline Ash Ray, Wenli Wang, Jerry Cha-Jan Chang, Geoffrey Hubona

Management, Entrepreneurship and Technology Faculty Research

This paper aims to understand the effect of management of change on the success of information system (IS) implementation. Drawing on change management research and self-determination theory, a research model is developed. Data collected from a longitudinal field survey before, during, and after an enterprise-wide IS implementation are analyzed to test the proposed hypotheses. The results indicate that management of change can be used to increase readiness for change and end-user computing satisfaction during and after the implementation. Readiness for change positively impacts satisfaction during an implementation but not after. Contrary to the literature, No significant relationship exists between resistance …


Review Of Collaboration: How Leaders Avoid The Traps, Create Unity, And Reap Big Results, Carol Krismann Jan 2011

Review Of Collaboration: How Leaders Avoid The Traps, Create Unity, And Reap Big Results, Carol Krismann

Collaborative Librarianship

No abstract provided.


Haunted Travels, Exhibit Brochure, Grenka Bajramoski, Nicole Leboeuf, Sonjia Mcsween Jan 2011

Haunted Travels, Exhibit Brochure, Grenka Bajramoski, Nicole Leboeuf, Sonjia Mcsween

Rosen Library Exhibits

No abstract provided.


Failure To Benchmark: An Out-Of-Balance Scorecard At An Academic Institution, Richard J. Barndt, Charles H. Mcgee, Anthony J. Cataldo Ii Jan 2011

Failure To Benchmark: An Out-Of-Balance Scorecard At An Academic Institution, Richard J. Barndt, Charles H. Mcgee, Anthony J. Cataldo Ii

Accounting Faculty Publications

No abstract provided.


Hotel Manager Attitudes Toward Environmental Sustainability Practices Empirical Findings From Hotels In Phuket, Thailand, Sivika Saenyanupap Jan 2011

Hotel Manager Attitudes Toward Environmental Sustainability Practices Empirical Findings From Hotels In Phuket, Thailand, Sivika Saenyanupap

Electronic Theses and Dissertations

This study explored the attitudes of hotel managers in Phuket, Thailand, in an attempt to identify whether their attitudes influence their utilization of environmental sustainability practices. Due to the increasing number of visitors to Phuket, Thailand, the consumption of natural resources has increased in the region, causing serious environmental problems. A sustainable way forward is needed for the tourism industry in the region in order to maintain quality of service while reducing environmental damage. The data analyzed in this study came from self-administered questionnaires that surveyed hotel managers in Phuket, Thailand, with a sample of 243 respondents. Research results revealed …


Small Business Strategies Series: Patents & Trademarks, Robert Berry Jan 2011

Small Business Strategies Series: Patents & Trademarks, Robert Berry

Librarian Publications

A November 14 2011 presentation by Robert Berry, Research Librarian and Patent and Trademark Resource Center representative for the Sacred Heart University Library.


Trumbull Library System, Business Program: Patents & Business Intelligence, Amy Jansen, Robert Berry Jan 2011

Trumbull Library System, Business Program: Patents & Business Intelligence, Amy Jansen, Robert Berry

Librarian Publications

A November 10, 2011 presentation by Amy Jansen, Business Librarian at Sacred Heart University and Robert Berry, Research Librarian and Patent and Trademark Resource Center representative for the Sacred Heart University Library.


Business Roundtable: Patents & Trademarks, Robert Berry Jan 2011

Business Roundtable: Patents & Trademarks, Robert Berry

Librarian Publications

An October 2011 presentation by Robert Berry, Research Librarian and Patent and Trademark Resource Center representative for the Sacred Heart University Library.


Rivera Custom Cabinetry: Financial Statement Analysis Using Excel, Benoit Boyer, Bridget Lyons Jan 2011

Rivera Custom Cabinetry: Financial Statement Analysis Using Excel, Benoit Boyer, Bridget Lyons

WCBT Faculty Publications

This case illustrates the impact of various business transactions on a firm’s financial statements. The case objective is to highlight how business transactions affect financial statements and to illustrate the links between financial statements and key ratios. The case was developed and piloted as a final project in an introductory accounting class and as an accounting review in a corporate finance course. In each part of the case, students are asked to show the impact of a business transaction on the firm’s balance sheet and income statement. The cash flow statement and financial ratios calculate automatically. Part 1 of the …


Reemployment Under Userra Sections 4312 & 4313: At Will Employment Vs. Temporary Employment, Richard L. Pate Jan 2011

Reemployment Under Userra Sections 4312 & 4313: At Will Employment Vs. Temporary Employment, Richard L. Pate

WCBT Faculty Publications

As thousands of service members return to the U.S., severe economic conditions render acclimation to civilian life especially difficult. In 2010, as the combat mission in Iraq approached an end, the unemployment rate of Iraq and Afghanistan era veterans had reached 13.1 percent. The Uniform Services Employment and Reemployment Rights Act, 38 U.S.C. §§ 4301-4333 (1994) ("USERRA"), was enacted, in great part, to mitigate harms such as those caused by the aforementioned perfect storm. Among other things, USERRA protects service members by entitling them to reemployment after military service. More specifically, USERRA Sections 4312 & 4313 entitle returning service members …


Cross Cultural Variables: Evaluating Employee Attitudes Across Four Regions Of Asia, Europe, North And Latin America, Martin Brockerhoff, Jeanine K. Andreassi Ph.D. Jan 2011

Cross Cultural Variables: Evaluating Employee Attitudes Across Four Regions Of Asia, Europe, North And Latin America, Martin Brockerhoff, Jeanine K. Andreassi Ph.D.

WCBT Working Papers

There has been an explosion of businesses moving operations overseas, setting up international joint ventures and establishing multinational enterprises. This trend has led organizational researchers as well as corporations to explore the implications of cultural differences in managing a workforce. Can the same Western management practices be used as effectively with employees in Asia as in North America? Does the application of Western management principles in multinationals affect aspects of job satisfaction in non-Western countries? This poster reports the findings from two exploratory analyses on the relationship between job attitudes and the geographic/cultural setting of business organizations. The first analysis …


The Rise Of Glocal Generation Y: How Its Personality And Psychological Contract Is Affected By Global Forces And Local Context, Seyedeh Hoda Vaziri Bozorg Jan 2011

The Rise Of Glocal Generation Y: How Its Personality And Psychological Contract Is Affected By Global Forces And Local Context, Seyedeh Hoda Vaziri Bozorg

Management Theses - Archive

When Generation Y started to enter the workforce in the early 2000s, discussions about their characteristics and their impact on organizations began among scholars around the world. A question has been raised whether the generational shift seen around the world shares common characteristics and whether globalization and technology advancement have lead to a Global Generation Y. This thesis criticizes the idea of Global Generation Y, and defines the concept of Glocal Generation Y, which is influenced by global forces but reacts differently based on its local context. However, there are still some common characteristics that can be used by human …