Business Commons^™

Hmgt 610: French Hospitality January-Term Abroad, Bradi Lenentine

Capstone Collection

January-term faculty-led courses abroad are a new initiative at the University of New Hampshire (UNH). As a former graduate of the hospitality management program, and now a graduate intern at the Center for International Education at UNH, I believe a January-term hospitality management class abroad is needed. Research focused on the purpose of January-term using NAFSA and IIE publications, and the hospitality management program‟s curriculum, mission and structure were examined. The research supported from an academic and financial viewpoint, a January-term hospitality management class abroad, to increase the accessibility of hospitality management students studying abroad. The paper is based on …

Global Transformations, Local Activism: “New” Unionism’S Engagement With Economic And Health Care Transformation In Urban Central Appalachia, Rebecca Adkins Fletcher

University of Kentucky Doctoral Dissertations

It has long been argued that the organization of the U.S. health care system is shaped by the struggles between capital and labor, and this relationship is of increasing significance today. Transformations from an industrial to a service economy, rising insurance costs, neoliberal social policies, and decreased labor union power have increased the number of Americans with reduced access to health care, especially for service workers and women. This dissertation is an ethnographic study of how workers in two leading unions in the “new” unionism movement, the Retail, Wholesale, and Distribution Service Union (RWDSU) and the United Steelworkers (USW) in …

Portfolio Rebalancing In General Equilibrium, Miles S. Kimball, Matthew D. Shapiro, Tyler Shumway, Jing Zhang

Faculty Publications

Standard portfolio advice is that agents should hold a constant share of risky assets. All agents cannot, however, follow this advice because supply and demand of risky assets must be equal. To study equilibrium rebalancing, the paper develops an overlapping generations model in which agents differ both in age and risk tolerance. Equilibrium rebalancing is driven by a leverage effect that affects levered and unlevered agents in opposite directions, an aggregate risk tolerance effect which depends on the distribution of wealth, and an intertemporal hedging effect. Optimal equilibrium portfolio rebalancing departs significantly from the standard advice.

International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa

Business Review

Long before the present economic crisis unfolded, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) had been working to achieve harmonization in accounting and financial reporting standards across the globe. Now that the world economic community has become more integrated, cross border flow of capital has gained unprecedented momentum and steps are underway to achieve this goal as early as possible. Initial efforts to harmonize local accounting principles and practices with those followed in developed economies were generally aimed at facilitating foreign multinationals operating in other countries. The desired goal of harmonization now ought to …

Integration Management For Green Business To Achieve Sustainability And Buildability, Low Sui Pheng, Ng Wei Chen

Business Review

The Building Control (Environmental Sustainability) Regulations, introduced in 2008, require buildings to attain minimum scores under the Green Mark Scheme (GMS) in Singapore. The Building Control (Buildable Design) Regulations, introduced in 2001, require buildings to attain minimum buildability scores under the Buildable Design Appraisal System (BDAS) in Singapore. It appears that both the GMS and BDAS can influence building designs and must therefore be considered concurrently to yield the optimal results. Consideration of both sets of requirements is illustrated using a case study of one 18-storey residential building. Through interviews, the study also explores the issues relating to integration management …

Global Challenges For Smes In Sri Lanka And Pakistan In Comparative Perspectives, S.W.S.B. Dasanayaka

Business Review

The Small and Medium Scale Enterprises/Industries (SMEs) function as a lifeline in informal sectors of Pakistan and Sri Lanka due to their immense contribution in areas such as employment generation, exports, equitable income distribution, social stability, efficient domestic resources usage and regional development. However, a large number of SMEs in both countries are struggling to survive in today's global competitive market. Their sustainable growth is threatened by the impact and challenges of rapid globalization. Absence of any networking and cooperation among the SMEs and lack of linkages with large scale industries have aggravated these problems. In spite of the various …

Internal Debt And Private Investment: Evidence From Pakistan, Muhammad Ramzan Sheikh, Muhammad Zahir Faridi, Shoukat Malik

Business Review

In most of the developing countries financial sectors are characterized by limited availability of loanable funds. Public sector borrowing leads to crowding out of the private sector as well as high interest rates and inflation. In Pakistan, government has relied more on borrowing from the domestic sources as well. The study explores the impacts of internal debt on private investment in Pakistan applying the OLS technique for the period of 1972 to 2009. The study indicates that the stock of internal debt and debt servicing affects the private investment negatively in Pakistan. This implies that internal debt and internal debt …

A Profile Analysis Of The Customers Of Islamic Banking In Khyber Pakhtunkhwa, Syed Umar Farooq

Business Review

Interviews conducted with the subscribers of Islamic banks in Khyber Pakhtunkhwa revealed their key characteristics and patterns. The study sample comprised 100 subscribers of Al-Meezan Bank and Bank of Khyber in N.W.F.P. A comprehensive profile analysis and a series of chi-square tests were conducted to elaborate the main attributes of the customers of Islamic banking system: the majority of Islamic bank customers are well educated; approximately 80 percent are between 25-50 years of age; more than 50 percent of the surveyed customers have maintained their current banking relationship with Islamic banks for more than one year; customers’ awareness and usage …

Consumer Effects Of Environmental Impact In Product Labeling, Norm Borin, Douglas C. Cerf, R. Krishnan

Marketing

Purpose – The purpose of this paper is to investigate the impact of different levels of environmental information on key consumer metrics. More specifically, it aims to evaluate environmentally benign products against those that have negative environmental impacts.

Design/methodology/approach – Multiple product categories and messages that varied from strongly negative to strongly positive were used to test whether the accuracy/completeness of the information changes consumers’ view of green products.

Findings – The results show that consumer perception of product quality, value, and purchase intentions does not differ significantly between products with positive environmental messages and those without any message. Products …

Becoming A Contract Controller : Tips For A Thriving Career, Ronald Rael

Guides, Handbooks and Manuals

No abstract provided.

Bill What You're Worth, David W. Cottle

Guides, Handbooks and Manuals

No abstract provided.

Divorce : The Accountant As Financial Expert, Kalman A. Barson

Guides, Handbooks and Manuals

No abstract provided.

Best Of Boards : Sound Governance And Leadership For Nonprofit Organizations, Marci S. Thomas, Kim Strom-Gottfried

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit Committee Toolkit : Government Organizations, 2nd Edition, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

Guides, Handbooks and Manuals

No abstract provided.

Adviser's Guide To Health Care: Volume 3, Consulting With Professional Practices, Robert James Cimasi

Guides, Handbooks and Manuals

No abstract provided.

Adviser's Guide To Health Care: Volume 1, An Era Of Reform, Robert James Cimasi

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Technical Practice Aids As Of June 1, 2011, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Adviser's Guide To Health Care: Volume 2, Professional Practices, Robert James Cimasi

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit And Accounting Manual As Of June 1, 2011 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Press Release: Aicpa White Paper Provides Fair Value Measurement Guidance For Not-For-Profits, American Institute Of Certified Public Accountants. Not-For-Profit Entities Fair Value Task Force

Guides, Handbooks and Manuals

No abstract provided.

Ifrs Compass : It Systems Implication, John Barile

Guides, Handbooks and Manuals

No abstract provided.

Financial Reporting Whitepaper: Measurement Of Fair Value For Certain Transactions Of Not-For-Profit Entities, American Institute Of Certified Public Accountants. Financial Reporting Executive Committee, American Institute Of Certified Public Accountants. Not-For-Profit Entities Fair Value Task Force

Guides, Handbooks and Manuals

No abstract provided.

Firm Size Matters: An Empirical Investigation Of Organizational Size And Ownership On Sustainability- Related Behaviors, Peter Jack Gallo, Lisa Jones Christensen

Faculty Publications

The phrase “corporate sustainability” is increasingly prevalent in both the industry press and management journals (Engardio, 2007; Montiel, 2008). Corporate sustainability pledges and reports are also increasingly prevalent, yet empirical studies on how top managers define and enact the construct are lacking. To address this deficiency, we investigate how firms define, support, and report their sustainability efforts. In a large sample (N = 922) study of accounting executives at U.S.-based firms, we find evidence that organizational size, ownership, and industry are strongly related with support mechanisms and reporting of sustainability.

Reit Going Private Decisions, James C. Brau, J. Troy Carpenter, Mauricio Rodriguez, C. F. Sirmans

Faculty Publications

Over the recent decade there was a wave of REITs going private, from an average of about three per year to 40 between 2005 and 2007. Standard corporate finance theory posits that firms go private when there is no longer a positive tradeoff between the expected benefits and the costs of being public, and it provides empirical evidence that going private decisions are motivated by potential gains from leverage, tax benefits, and expected improvements in corporate governance. Given the unique institutional environment for the REIT industry, this paper sheds new light on the going-private decision. Specifically, we examine the determinants …

Forecasting Multivariate Realized Stock Market Volatility, Gregory H. Bauer, Keith Vorkink

Faculty Publications

We present a new matrix-logarithm model of the realized covariance matrix of stock returns. The model uses latent factors which are functions of lagged volatility, lagged returns and other forecasting variables. The model has several advantages: it is parsimonious; it does not require imposing parameter restrictions; and, it results in a positive-definite estimated covariance matrix. We apply the model to the covariance matrix of size-sorted stock returns and find that two factors are sufficient to capture most of the dynamics.

Why Did U.S. Banks Invest In Highly-Rated Securitization Tranches?, Isil Erel, Taylor Nadauld, René M. Stulz

Faculty Publications

We estimate holdings of highly-rated tranches of mortgage securitizations of American deposit-taking banks ahead of the credit crisis and evaluate hypotheses that have been advanced to explain these holdings. We find that holdings of highly-rated tranches were economically trivial for the typical bank, but banks with greater holdings performed more poorly during the crisis. Though univariate comparisons show that banks with large trading books had greater holdings, the holdings of highly-rated tranches are not higher for banks with large trading books in regressions that control for bank size. The ratio of highly-rated tranches holdings to assets increases with bank assets, …

Video Game Design In The Mba Curriculum: An Experiential Learning Approach For Teaching Design Thinking, James Gaskin, Nicholas Berente

Faculty Publications

In the spirit of design thinking, we have developed a ―hands-on‖ video game design workshop intended to be used for an MBA course on design thinking. This novel approach to teaching complex concepts and skills to business students has been received with enthusiasm, and it provides a unique and memorable experience for students to draw on as they encounter situations in which they will apply design thinking in the future. Additionally, student-produced games and student reflections on the workshops provide initial evidence of the value of teaching design thinking through this type of experiential method. In this article we review …

Model-Driven Software Development, Stephen W. Liddle

Faculty Publications

Software development is a complex and difficult task that requires the investment of significant resources and carries major risk of failure. For decades now, researchers have proposed “model-driven” approaches to improve the state of the art in software engineering. Software models are intended to improve communication among stakeholders and aid in the overall understanding both of a problem space and a proposed software solution that satisfies given requirements. As with architectural blueprints or miniature 3D models, software models make it possible to explore and test a design and its ramifications before investing in the actual build-out. The traditional approach to …

Multilingual Ontologies For Cross-Language Information Extraction And Semantic Search, David W. Embley, Stephen W. Liddle, Deryle W. Lonsdale, Yuri Tijerino

Faculty Publications

Valuable local information is often available on the web, but encoded in a foreign language that non-local users do not understand. Can we create a system to allow a user to query in language L1 for facts in a web page written in language L2? We propose a suite of multilingual extraction ontologies as a solution to this problem. We ground extraction ontologies in each language of interest, and we map both the data and the metadata among the language-specific extraction ontologies. The mappings are through a central, language-agnostic ontology that allows new languages to be added by only having …

Directory Of Accounting Faculty, Academic Year 2011-2012, 34th Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.