Business Commons^™

2012 Fall Convocation Program, Office Of Communications & Marketing, Morehead State University.

Communications and Marketing Publications Archive

Fall convocation program held on August 15, 2012.

How Management Accounting Can Help Environmental Firms, Michael T. Lee, Spencer Cobia

Accountancy Faculty Publications and Presentations

Our recent study of management accounting systems for startups demonstrated that properly designed and implemented tools are linked with greater chances of business success. These systems can help environmental startups overcome failure.

An Investigation Of Employee Engagement And Business Outcomes At An Engineering Services Firm, Preetinder Singh Gill

Master's Theses and Doctoral Dissertations

This research study investigated the constructs and dimensions of employee engagement and their relationship with business outcome data from 2009 to 2011 at a mid-sized engineering services firm and two of its business units. Employee engagement ratios, as defined by Crabtree (2004), for all entities studied were below that associated with world-class organizations. Survey items related to salary and compensation received low scores from both engaged and disengaged employees. Kruskal-Wallis’s median comparison tests revealed that many survey items varied over the period of three years for each entity studied. A factor analysis of companywide survey data yielded 5 dimensions of …

Applying A Two-Step Maximum Likelihood Method To Examine The Deposit Insurance Program Of Taiwan, David K. Wang, Chun-Chou Wu, Heng-Chih Chou

Journal of Marine Science and Technology–Taiwan

This paper examines the deposit insurance program of Taiwan. We adopt Duan et al. [4]’s deposit insurance pricing model, and estimate the deposit insurance premium by the Duan and Simonato two-step maximum likelihood method [5]. Our results show that the maximum likelihood estimates for the deposit insurance premium are considerably higher than the official rates currently charged by the Central Deposit Insurance Corporation (CDIC), the deposit insuring agency of Taiwan, indicating that the CDIC deposit insurance program appears to hand out a substantial subsidy to the banks in Taiwan. Our results also show that the CDIC in fact grants too …

Will Lightning Strike Twice?, Steven D. Dolvin

All Chapters

Just before the real estate crisis really hit, the Fed said that the issue was "contained." As we know, this was not correct. Recently, Bernanke said that the $1 Trillion in asset backed student loans won't cause a crisis. Hopefully he is right this time. See article here, Kansas City Star.

Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, Comments Are Requested By September 14, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, August 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, August 13, 2012, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Olympics, Richard C. Crepeau

On Sport and Society

So it has ended. A bit over two weeks, a fortnight of intense athletic competition with spectacular performances, highs and lows, and way too much national naval gazing by the host nation and by NBC on behalf of the USA. That said, it was at the sporting level a wonderful two weeks of competition.

Using Social Media To Enhance Learning Through Collaboration In Higher Education: A Case Study, Marianne Mcgarry Wolf, Mitch Wolf, Tom Frawley, Ann Torres, Shane Wolf

Agribusiness

Bradley and McDonald in a Harvard Business Review Blog discuss the difference between knowledge management and social media. They indicate that knowledge management is when company management tells employees what they need to know. In higher education faculty practice knowledge management by telling the students what they need to know. Social media is a method peers use to show connections the content they think is important. Bradley and McDonald believe that organizations can gain value from social media through mass collaboration. Mass collaboration occurs with “social media technology, a compelling purpose, and a focus on forming communities” (Bradley and McDonald, …

Who Is Eating The Fruits And Vegetables: Couch Potato Or Internet Junkie?, Christiane Schroeter, Marianne Mcgarry Wolf

Agribusiness

About 21% of U.S. college students are overweight. However, aside from the 1995 National College Health Risk Behavior Survey (NCHRBS), the prevalence of health-risk behavior among college students has not been well characterized. The objective of this study is to investigate how college student’s body fruit and vegetable intake is affected by (1) demographics, (2) dietary habits, and (3) lifestyle. We collected data of college students enrolled at California Polytechnic State University. Sedentary habits such as watching TV, playing computer games, and surfing the web negatively impact both fruit and vegetable intake, which emphasizes the need to improve on-campus health …

Does Discounting Work In The Lodging Industry?, Robertico R. Croes, Kelly J. Semrad

Faculty Scholarship and Creative Works

The central intent of this econometric case study analysis is to examine the relationship between discounting room rates and hotel financial performance. The study provides a theoretical framework that investigates the fundamentals of discounting and empirically assesses the efficacy of the discounting process in the lodging industry. The study adopts an error correction model to properly account for the dynamics of the industry. The results indicate that the variables may be modeled as an integrated process and which are linked in the long run and also possess a short-term relationship. The research findings suggest that discounting works both in the …

Acts And Work, Theology Of Work Project, Aaron Kuecker

Theology of Work Project

1. Introduction to Acts
2. The Beginning of God's New World (Acts 1-4)
   • A Community with a Mission (Act 1:6)
   • An Orienting Vocation for the Kingdom of God (Acts 1:8)
   • An Orienting Identity as God's Kingdom Witnesses in Daily Life (Acts 2:1-41)
   • An Orienting Community that Practices the Ways of God's Kingdom (Acts 2:42-47; 4:32-38)
     • The Economics of Radical Generosity (Acts 2:45; 4:34-35)
     • The Holy Spirit Empowers Radical Generosity With Every Kind of Resource (Acts 2:42-47; 4:32-38)
     • A Just Community Is a Witness to the World (Acts 2:47; 6:7)
3. A Clash of Kingdoms: Community and Power (Acts 5-7)
   • Ananias and Sapphira: A …

Cowboy Hats May Have Saved Huntsman Professors From Arrest In Russia, Usu Jon M. Huntsman School Of Business, Randy Simmons, Charles G. Koch

Jon M. Huntsman School of Business News Collection

“Chris tells me you are coming to Russia with me,” Dwight Israelson said to me one day last March. Professors Chris Fawson and Dwight Israelsen have worked for several years with officials at North Ossetia State University to establish an inter-university agreement to exchange faculty and students. Chris was unable to go this year, so he drafted me to be his replacement. I did not think I had committed to go, but it appeared I had been drafted so I agreed to go.

Book Review: The Cybrarian's Web: An A-Z Guide To 101 Free Web 2.0 Tools And Other Resources, Todd Bruns

Faculty & Staff Research & Creative Activity

No abstract provided.

Book Review: The Cybrarian's Web: An A-Z Guide To 101 Free Web 2.0 Tools And Other Resources, Todd Bruns

Faculty & Staff Research & Creative Activity

No abstract provided.

Book Review: The Cybrarian's Web: An A-Z Guide To 101 Free Web 2.0 Tools And Other Resources, Todd Bruns

Faculty & Staff Research & Creative Activity

No abstract provided.

Essays In Inflation And Monetary Dynamics In Developing Countries, Simon K. Harvey

College of Business: Dissertations, Theses, and Student Research

This dissertation is consists of three essays. In the first essay, I analyze how the information contained in the disaggregate components of aggregate inflation helps improve the forecasts of the aggregate series using inflation data from Ghana. Direct univariate forecasting of the aggregate inflation data by an autoregressive (AR) model is used as the benchmark with which all autoregressive (AR), moving average (MA) and vector autoregressive (VAR) models of the disaggregates are compared. The results show that directly forecasting the aggregate series from the benchmark model is generally superior to aggregating forecasts from the disaggregate components. Additionally, including information from …

Competition And Price Wars In The U.S. Brewing Industry, Jayendra Gokhale, Victor J. Tremblay

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

The behavior of the macro or mass-production segment of the U.S. brewing industry appears to be paradoxical. Since the end of Prohibition in 1934, the number of independent brewer has continuously declined while the major national brewers, such as Anheuser-Busch, Miller, and Coors, have gained market share. In spite of this decline in the number of competitors, profits and market power have remained low in brewing. Iwasaki et al. (2008) explain this result by providing evidence that changes in marketing and production technologies favored larger brewers and forced the industry into a war of attrition, in which only a handful …

Letter From Barry C. Melancon, Cpa, Cgma, President And Ceo, Aicpa, To The Honorable Tom Harkin, Chairman, Health Education Labor And Pensions Committee, And The Honorable Mike Enzi, Ranking Member, Health Education Labor And Pensions Committee, United States Senate, Re: Encouragement To Cosponsor S. 1232, Which Would Prohibit The Department Of Labor From Moving Forward On Its Proposal To Expand The Definition Of Fiduciary Under Erisa To Include Appraisers Of Employee Stock Ownership Plans., Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.

Ryan Dent, '00, Promoted To Partner, Usu Jon M. Huntsman School Of Business

Jon M. Huntsman School of Business News Collection

Ryan Dent was recently promoted to Partner in the Assurance practice at PwC, LLP. His promotion coincides with his relocation back to Salt Lake City after spending four years on the East Coast working in PwC’s National Office and serving banking and other financial services clients in New York City. Ryan will lead the Salt Lake City financial services practice at PwC providing audit and advisory services to banking and other financial clients throughout the region. Ryan’s experience leading audit engagements of public and privately owned companies for over 12 years, including his work as a technical consultant in the …

Lindenwood University Named ‘Great College To Work For’ For Fourth Time, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Bridging The Gap: An Exploratory Study Of Corporate Social Responsibility Among Smes In Singapore, Mui Hean Lee, Angela Ka Mak, A. Pang

Research Collection Lee Kong Chian School Of Business

Corporate social responsibility (CSR) among small-medium enterprises (SME) is an overlookedarea, despite the latter’s emerging prominence as an economic player. To provide a comprehensiveanalysis of the CSR landscape among Singapore SMEs, a triangulation of 15 in-depth interviews anda self-administered Web survey was conducted among 113 senior executives from top 500 SingaporeSMEs (27.2% response). Key findings include (a) moderate awareness but low comprehension ofCSR; (b) engagement relevance to immediate stakeholders; (c) individual values, stakeholderrelationships, and governmental influences as main drivers; and (d) lack of various resources askey barriers. Implications and future research directions are discussed.

Hines, Duncan, 1880-1959 (Mss 410), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 410. Materials relating to Duncan Hines and the marketing of the “Duncan Hines” brand of food products. Includes obituary notices for Duncan Hines, ice cream franchise agreement, stock certificate books for related companies, and a study on marketing the brand to consumers, especially women.

Alumnus Wins First Gold Of 2012 Summer Olympics, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Niche-Seeking In Influence Maximization With Adversary, Long Foong Liow, Shih-Fen Cheng, Hoong Chuin Lau

Research Collection School Of Computing and Information Systems

In hotly contested product categories dominated by a few powerful firms, it is quite common for weaker or late entrants to focus only on particular segments of the whole market. The rationale for such strategy is intuitive: to avoid direct confrontation with heavy-weight firms, and to concentrate in segments where these weaker firms have comparative advantages. In marketing, this is what people called “go niche or go home". The niche-building strategy may rely on “homophily", which implies that consumers in a particular market segment might possess certain set of attributes that cause them to appreciate certain products better (in other …

Ada News - 08/06/2012, 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.

Richardson, Samuel Bainbridge, 1803-1864 (Sc 707), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 707. Account book, 1848-1859, of a physician at Louisville Kentucky, which contains records, accounts and occupations of patients; a letter regarding debts owed to the doctor, 1855; a photographic negative of one page of the account book, 1850; and a newspaper article about the account book, 1951.

J. H. Bell Tobacco Company - Owensboro, Kentucky (Sc 702), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection 702. Account book of the J. H. Bell Tobacco Company, Owensboro, Kentucky, which lists amounts paid to employees.

2012-08-06 Meeting Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for August 6, 2012.

Accounting Hall Of Fame: Robert Henry Herz, Remarks, Citation And Response, Washington, D. C., August 6, 2012, American Accounting Association, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.