Business Commons^™

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, And Barry C. Melancon, Cpa, Aicpa President And Ceo, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Irs Regulation Of Paid Income Tax Return Preparers., Patricia A. Thompson, Barry C. Melancon, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Scott Tobacco Company - Bowling Green, Kentucky (Sc 1240), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1240. Correspondence, primarily between W. H. Mason, president of Scott Tobacco Company, and T. H. Baird, Adairville, Kentucky, concerning dividends, indebtedness, capitalization and other company matters. Includes correspondence of Baird relating to mail service from Adairville.

Students May Check-In Early, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

July 2011, Inland Empire Business Journal

Inland Empire Business Journal

Practice Nets More Benefits for Public Executive ‘Airtime’ allows workers to receive credit toward pension for years they didn’t work

Building Outrage: How Corruption Has Crippled the Construction Industry Stories of corruption should warn every major construction project owner of the dangers of placing millions—and sometimes tens and hundreds of millions—into the hands of companies with very questionable business practices

Resisting the Steve Jobs “Innovation Temptation”; Steps to Creating Great New B2B Products Steve Jobs method of creating products without his customers’ input won’t work for most businesses, especially B2B (business-to-business) suppliers. Dan Adams offers his advice on how you …

Mis 7900 Capstone: 2011 Summer Cohort List, Raj Soin College Of Business, Wright State University

Master of Information Systems Capstone Executive Summary

Available for download is a list of the 2011 Summer Cohorts, complete with student names, project titles, and faculty advisor names.

The Impact Of Honor Codes And Perceptions Of Cheating On Academic Cheating Behaviors, Especially For Mba Bound Undergraduates, Heather M. O'Neill, Christian A. Pfeiffer

Business and Economics Faculty Publications

Researchers studying academic dishonesty in college often focus on demographic characteristics of cheaters and discuss changes in cheating trends over time. To predict cheating behavior, some researchers examine the costs and benefits of academic cheating, while others view campus culture and the role which honor codes play in affecting behavior. This paper develops a model of academic cheating based on three sets of incentives - moral, social and economic—and how they affect cheating behaviors. An on-line survey comprising 61 questions was administered to students from three liberal arts colleges in the USA in spring 2008, yielding 700 responses, with half …

Better Than Bread And Butter: Singapore’S General Election 2011, Knowledge@Smu

Knowledge@SMU

This year's parliamentary election offers plenty of fodder for academics and political analysts. After all, it saw the highest number of contested seats, the awakening of an oft-assumed apathetic electorate, unprecedented opposition gains, and consequently, the incumbent's worst showing – all of which may be discussed freely on non-regulated social media and networks. For those who enjoy a more traditional form of browsing, the recently published Voting in Change offers up a collection of colourful essays from political commentators such as SMU's Bridget Welsh and Eugene Tan.

From The North To South Pole: Lessons In Leadership And Love, Knowledge@Smu

Knowledge@SMU

Robert Swan, who has walked to both Poles, has expanded his life-long passion for exploration into the championing of environmental issues affecting the Antarctic region. Speaking at the inaugural Vitol Industry Speaker Series organised by the International Trading Institute @SMU, Swan shares stories of his faraway travels, as well as lessons on leadership and teamwork that, he believes, applies on both hazardous treks and life-threatening boardrooms.

Beyond Price Tags And Promotions: Investing In Marketing Values, Knowledge@Smu

Knowledge@SMU

Customers today look not only at the product, but also at value - not just economic value, but also, the social, environmental and ethical merits behind every purchase. For companies, particularly small to medium sized enterprises, simply hawking products will not cut it anymore, says marketing expert Gaurav Bhalla. Speaking at a Singapore Management University graduation ceremony, Bhalla shares his thoughts on the role of 'marketing' in attracting and retaining today's sophisticated consumers.

Using Skype As An Academic Tool: Lessons Learned, Martin Sivula

Technology

Several years ago I witnessed a graduate student speaking to person on his laptop screen. I asked, “who are you talking to?” He said to his wife in Turkey. I asked what software are you using? He said Skype, and it is free. Thus began my entry into the world of Skype. At first chance I downloaded Skype onto my personal computer. Since that time I have used Skype as a communication and instructional tool for academic purposes. Skype software allows communication (audio, video, and text) between and among various electronic devices (computers, mobile phones, smartphones, I pods, etc.) over …

A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson

All Faculty Scholarship for the College of Business

Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program …

Cpa Client Bulletin, July 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Thompson V. Western States Medical Center: An Opportunity Lost, J. S. Falchek, Edward J. Schoen

Rohrer College of Business Departmental Research

No abstract provided.

The Risk Exposures Of Asia-Focused Hedge Funds, Melvyn Teo

Research Collection BNP Paribas Hedge Fund Centre

How have Asia-focused hedge funds adjusted their risk exposures in response to the recent financial crisis? By evaluating fund performance relative to an augmented Fung and Hsieh (2004) model, we find that Asia-focused hedge funds have broadly trimmed risk exposures post-crisis. They have reduced their exposure to small stocks relative to large stocks, scaled back their loadings on high yield corporate bonds relative to low yield U.S. sovereign debt, and pared their allocation to the Japanese equity markets. At the same time, however, they are now more exposed to Asian equity markets.

Singapore’S Brand “Keloid”: Going Beyond Canes And Chewing Gums, Knowledge@Smu

Knowledge@SMU

With a tip of the hat to names like Michael Fay, Oliver Fricker and Wrigley's, Singapore’s international brand image, as viewed through Western lenses, may be that of a harsh nanny state. But of course, recent megaprojects and events are starting to change perceptions. Yet, even with new coats of polish on an enhanced cosmopolitan brand, blemishes from the past remain – scars that are better left unpicked, says author Koh Buck Song at a Singapore Management University talk.

Entrepreneurship In Nebraska, Van Tran, Eric Thompson, William Walstad

Business in Nebraska

ENTREPRENEURSHIP IN NEBRASKA

Recent trends in economic indicators such as unemployment rates and job growth clearly favor Nebraska. However, these trends may differ from the state’s performance in core measures of economic strength such as entrepreneurship, net migration and capital formation. Given this, the University of Nebraska - Lincoln Bureau of Business Research seeks to track these core economic measures in Nebraska and in all U.S. states.

The state entrepreneurship index is one effort to track these core trends. Specifically, the index is used to track entrepreneurship in Nebraska and compare with the other forty-nine states.

The index was developed …

Calling Bulls**T On The Lanham Act: The 2(A) Bar For Immoral, Scandalous, And Disparaging Marks, Megan M. Carpenter, Kathryn T. Murphy

Law Faculty Scholarship

As the Lanham Act approaches the age of 65, it is a good time to take stock of its application to, and place within, the object and purpose of trademark law. Trademark law seeks to promote fair competition by reducing consumer search costs and preventing confusion in the minds of consumers as to the source of goods and services. However, Section 2(a) of the Lanham Act prevents registration of marks that are “immoral,” “scandalous,” “disparaging,” “deceptive,” or which “create a false association” with persons, institutions, beliefs, or national symbols. The 2(a) bar expands trademark law well beyond its basic goals. …

An Empirical Analysis That Forecast A High Likelihood Of Emergency Loan Need Between Ages 27 To 41 Among Graduate Students For Policy Decisions, Efosa C. Idemudia, Ralph Ferguson

Faculty Publications - The LeMoyne Smith School of Business

The increase in graduate schools’ enrollments due to the global recession poses a complex challenge for graduate school deans and policy decisions. The data indicate that between the ages 27 to 41 emergency loan need is high among graduate students. As more non-traditional students seek admission into graduate school, there may be a prescribed role for the emergency loan in order to reduce the level of borrowing necessary among traditional as well as non-traditional graduate students for effective policy decision making. Analysis of emergency loan recipients provides insight for future researchers to investigate other critical factors that influence emergency loan …

Cpa Client Tax Letter, July/August/September 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Strategic Planning For A Multi-Organization Nonprofit Entity: A Case Study Of The Connecticut Boys & Girls Clubs’ 2007-2008 Strategic Planning Process, Jill Terrell-Ouazzani

Capstone Collection

The purpose of this case study analysis is to explore the development of Connecticut Boys & Girls Clubs’ Three Year Strategic Plan in order to discover the strengths as well as the areas to improve for future statewide strategic planning initiatives. Through a series of interviews, an online survey and thorough document reviews, I examined the process CT Boys & Girls Clubs used in 2007-2008 to develop a statewide, multi-organization strategic plan. To provide context, I also conducted a thorough literature review focused on strategy, strategic planning and collaboration management. The findings and analysis reveal that the Strategic Planning Taskforce …

Student Debt [Brochure And Video], John Roberts, Timothy Popma

Counseling Concepts and Applications for Student Affairs Professionals (CNS 577)

Research has proven that over the course of a student’s higher education career, individuals will become debt tolerant (Zhang and Kemp, 2009, p. 28). Being that students are becoming debt tolerant, more and more debt is taken from government aid or private loans to fund students through college. Currently, the national student debt amount is over $950 billion. Mark Kantrowitz, a publisher of FinAid.org, states, “national student debt increases $2853.88 every second.” Unfortunately, student debt has not only accrued from education alone. Students are using student loan refunds and credit cards to finance the high standard of living in America. …

Lost In Translation: Interpreting And Presenting Dublin’S Colonial Past, Theresa Ryan, Bernadette Quinn

Conference papers

As Alderman (2010: 90) has recently written, the potential struggle to determine what conception of the past will prevail constitutes the politics of memory. This paper aims to investigate the politics of memory at play in determining how Dublin’s colonial heritage is constructed and represented to tourists. Dublin’s profile as a tourism destination has grown recently. It attracted 5.4 million visitors in 2009 (Fáilte Ireland 2010). Culture and heritage underpin both its touristic appeal and the city’s official efforts to represent itself as a destination. Much of Dublin’s most iconic built heritage is strongly associated with its development as a …

The Benson Blocks, Suvi Wesa, Evan Abramowitz, Kyle Brown, Jennifer Hanna, Chris Longfield, Karen Reeves

Real Estate Development Workshop Projects

Portland State University's Center for Real Estate students produce a development plan for a property site in Portland known as the Benson Blocks. Their task was to produce an original development plan, including the development concept, market analysis, conceptual design, economic analysis, capital and operations budget, and management plan. The students' plan demonstrates and applies mastery of the development concepts and tools learned through their real estate certificate coursework.

Ignorance Is Not Bliss: Financial Illiteracy, The Mortgage Market Collapse, And The Global Economic Crisis, Jeffrey T. Dinwoodie

University of Miami Business Law Review

No abstract provided.

A Study On Facility Planning Using Discrete Event Simulation: Case Study Of A Grain Delivery Terminal, Sarah M. Asio

Department of Industrial and Management Systems Engineering: Dissertations, Theses, and Student Research

The application of traditional approaches to the design of efficient facilities can be tedious and time consuming when uncertainty and a number of constraints exist. Queuing models and mathematical programming techniques are not able to capture the complex interaction between resources, the environment and space constraints for dynamic stochastic processes. In the following study discrete event simulation is applied to the facility planning process for a grain delivery terminal. The discrete event simulation approach has been applied to studies such as capacity planning and facility layout for a gasoline station and evaluating the resource requirements for a manufacturing facility. To …

Imsa360: Summer 2011, Imsa Fund

IMSA Fund Reports

Just prior to becoming IMSA’s second President in 2007, I served on IMSA’s Strategic Planning Team. The plan we developed was big and bold, and when first presented, there was some concern that it would collapse under its own size. However, we dreamed big and intended to demonstrate that we could, to paraphrase Walt Disney, both dream it and do it! In my first year as President, I was determined that our plan would become a dynamic, actionable document that would make an enduring difference. Four years later, I am proud to say that due in large part to the …

Mexico Consensus Economic Forecast, Volume 14, Number 3, Thomas M. Fullerton Jr., Adam G. Walke

Departmental Papers (E & F)

No abstract provided.

Fdi In Central And Eastern Europe: Business Environment And Current Fdi Trends In Poland, Lucyna Kornecki

Accounting, Economics, Finance, and Information Sciences - Daytona Beach

The Central and Eastern European Countries (CEEC) acknowledge foreign direct investment (FDI) as an essential tool in the development and modernization of their economies. The first part of this paper centers on economic stability and FDI inflows in the CEE indicating the Polish leadership in inward FDI inflow. The section of this study focuses on Poland and provides a description of business environment and current FDI trends in Poland. It analyzes the factors influencing the inward FDI in Poland, such as: economic stability, cost of labor, EU membership, regulatory framework. It presents the current FDI trends in Poland, such as: …

El Paso Downtown Perceptions: 2011 Survey, Roberto Tinajero, David Ramirez, Elizabeth K. Gibson

IPED Technical Reports

The Institute for Policy and Economic Development (IPED) at the University of Texas at El Paso was contracted by the El Paso Downtown Management District (DMD), Strategic Communication Consulting Group (SCCG), and the City of El Paso Economic Development Department (EPED) to conduct a survey on issues related to downtown El Paso. Accordingly, this report provides a snapshot of the attitudes and perceptions of business owners and employees within the Downtown Management District, as well as El Paso County households, regarding several issues associated with downtown El Paso. The survey and its findings are intended to guide the DMD and …

The Role Of Information Technology In Fulfilling The Promise Of Corporate Social Responsibility, David Salb, Hershey H. Friedman, Linda Weiser Friedman

Publications and Research

Young people today want to work at a meaningful job and make a difference in the world. Information technology (IT) is an effective enabler for all sorts of business strategies, so it comes as no surprise that IT is useful for implementing a firm's corporate social responsibility (CSR) initiative as well. The computer professional of the twenty-first century has the tools, training, and talent to be involved in strategic decision making that will have a lasting impact on society. Computer technology can be used to increase profits; but it can also be used to enhance the workplace, create adaptations for …