Business Commons^™

Honor The King. Yes, But Emulate The King?, Michael E. Cafferky

Faculty Works

In seeking to discern God's will for their lives, top-echelon Christian leaders would do well to consider the biblical ideals embedded in the concept of kingship. The paper explores the biblical characteristics of the ideal king with the goal of identifying lessons for contemporary top-echelon leaders. It also reviews the connection between creation and kingship and the biblical concept of the Kingship of God, biblical guidance available in the selection, anointing and annual renewal of the king, and the duties and role of the king. It draws lessons regarding contemporary top-echelon Christian leaders in terms of personal traits, behaviors and …

Does Eliminating The Form 20-F Reconciliation From Ifrs To U.S. Gaap Have Capital Market Consequences?, Yongtae Kim, Haidan Li, Siqi Li

Accounting

This paper investigates the capital market consequences of the SEC's decision to eliminate the reconciliation requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the elimination has a negative impact on firms' market liquidity or probability of informed trading (PIN). We also find no evidence of a significant impact on cost of equity, analyst forecasts, institutional ownership, stock price efficiency and synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do not support the argument that eliminating the reconciliation results in information loss or greater information asymmetry. …

Wind Turbine Safety: Developing A Technician Training Course, Isaac Slaven, Ed Dennis

Faculty Research & Creative Activity

This article examines the development of a safety course for prospective wind technicians. The goal was to increase student interest in safety topics related to the wind turbine industry and to maintain the material within the OSHA-10 topics guidelines.

Mark And Jennifer Erickson Endowment Established In The School Of Accountancy, Usu Jon M. Huntsman School Of Business

Jon M. Huntsman School of Business News Collection

Mark ’95, and Jennifer ’93, Erickson have always believed in giving back to show gratitude. Early in their marriage, as a young couple without much in the way of income or worldly possessions, they discussed what they would like to do in the future if they were blessed with the economic ability to give back. They wrote down these “dreams” and have kept the list. One item on the list was to remember the wonderful gift of education that Utah State provided. To show their appreciation, they recently established the Mark and Jennifer Erickson Endowment in the School of Accountancy …

Insider Trading In The United States, James H. Thompson

All Faculty Scholarship for the College of Business

Insider trading is the buying or selling of a corporation's stock or other securities by an employee who has the potential to access non-public information about the company. Although most individuals associate insider trading with illegal activity, a majority of the trades are done legally. Illegal insider trading refers generally to buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. This paper discusses disclosures, regulatory efforts, impact on investor confidence, relationship to ethics, and history of major court decisions regarding insider …

Licensing And Allocation Under A New Management Plan For The West Coast Rock Lobster Managed Fishery. A Discussion Paper., Department Of Fisheries Western Australia.

Fisheries Management Papers

This paper was prepared to set out the proposed direction for licensing, entitlement allocation and related matters under a new management plan for the West Coast Rock Lobster Managed Fishery (the new Management Plan), which is expected to begin operation on 15 January 2013. It is one of two papers being released by the Department of Fisheries (the Department) for comment as part of consultation on the development of this legislation, and is designed to encourage public involvement in the changes to the management arrangements for the West Coast Rock Lobster Managed Fishery (the fishery).

In addition, a related paper …

A Resource-Based Management Approach For Recreational Fishing In Western Australia 2012-2017. State-Wide Management Proposals For Finfish, Crustaceans, Molluscs And Other Invertebrates., Department Of Fisheries Western Australia.

Fisheries Management Papers

This paper outlines a new, simplified framework of bag and possession limits that is based on state-wide management arrangements for various categories of finfish and invertebrate resources. This new approach will help simplify advisory material and make the recreational fishing experience more enjoyable.

West Coast Rock Lobster Managed Fishery. Harvest Strategy And Decision Rules Framework Proposals Under A Quota Management System. A Discussion Paper., Department Of Fisheries Western Australia

Fisheries Management Papers

This paper outlines a set of updated proposals for use in the Harvest Strategy and Decision Rules framework (referred to as the HSDR) for the West Coast Rock Lobster Managed Fishery (WCRLMF)2 , which have been developed to facilitate implementation of the new quota based management system. Where relevant, this current document utilises the information and outcomes presented in the previous discussion document on HSDR3 (Donohue et al., 2010) developed for use with the then input (effort) control management system that operated until 2009/10.

Operational And Compliance Elements Of A New Management Plan For The West Coast Rock Lobster Managed Fishery. A Discussion Paper., Department Of Fisheries Western Australia

Fisheries Management Papers

This paper was prepared to set out the proposed direction for compliance and other operational matters under a new management plan for the West Coast Rock Lobster Managed Fishery (the new Management Plan) which is expected to commence operation on 15 January 2013. It is one of two papers being released by the Department of Fisheries (Department) for comment as part of consultation on the development of this legislation, and is designed to encourage public involvement in the changes to the management arrangements for the West Coast Rock Lobster Managed Fishery (the fishery).

India’S Emerging Retail Systems: Coexistence Of Tradition And Modernity, Nikhilesh Dholakia, Ruby Roy Dholakia, Atish Chattopadhyay

College of Business Faculty Publications

India’s retailing sector is expected to remain in a transition spiral for the foreseeable future. Because of India’s unique context—in terms of history, regulation, institutions, demographics, geography, and traditions—available theories of retail evolution have limited applicability to the retail situation in India. Drawing from the literature, as well as from empirical research and practical experiences of over a decade, this article presents a conceptual frame for understanding the retail sector of India and the likely future trajectory of this sector.

Center For Real Estate Quarterly, Volume 6, Number 1, Portland State University. Center For Real Estate

Center for Real Estate Quarterly

Table of Contents:
--Summary and Editorial by Eric Fruits (p. 2-5)
--The EB-5 Investor Visa Program by Bradley Maier (p. 6-17)
--Who Receives a Mortgage Modification? by J. Michael Collins (p. 18-22)
--Residential Market Analysis by Evan Abramowitz (p. 23-45)
--Multifamily Market Analysis by Evan Abramowitz (p. 46-52)
--Office Market Analysis by Kyle Brown (p. 53-64)
--Retail Market Analysis by Kyle Brown (p. 65-71)
--Industrial Market Analysis by Kyle Brown (p. 71-75)

Organization Design For Foreign Subsidiaries Of Multinational Enterprises: A Contingency Perspective, William Q. Judge, Shaomin Li

Management Faculty Publications

There has been considerable research suggesting ways to design foreign subsidiaries for multinational enterprises. Unfortunately, much of this research is fragmented and some is even contradictory. This study seeks to comprehensively integrate this research stream by distilling the extant literature around two key contingency factors: (1) governance environment of the host country, and (2) the strategic role of the foreign subsidiary. Specifically, we distilled the multi-national organizational design literature using the institutional economics logic coupled with Galbraith’s classic organizational design framework. This approach yielded twelve new theoretical propositions that better integrates previous theory and research around the four dimensions of …

Trajnimi Dhe Zhvillimi I Burimeve Njerëzore, Dila Hasanaj

Theses and Dissertations

Qëllimi i këtij studimi është të kuptojmë rolin e trajnimit dhe zhvillimit të burimeve njerëzore në Kosovë.

Që një organizatë apo institucion të realizojë qëllimet e veta, ajo duhet jo vetëm të disponoj burimet e nevojshme, por edhe t’i përdorë ato me efektivitet.

Sot, gjithnjë e më tepër, në vend të termit “menaxhimi i personelit” po përdoret termi “menaxhimi i burimeve njerëzore”. A është kjo tendencë për një ndryshim, apo ka vërtetë një dallim midis këtyre dy koncepteve? Në literaturë ka mjaft debate lidhur me këtë çështje.[1]

Kështu, Torringon dhe Hall, në librin e tyre “Menaxhimi i Personelit” komentojnë …

Board Connections And M&A Transactions, Ye Cai, Merih Sevilir

Finance

We examine M&A transactions between firms with current board connections and find that acquirers obtain higher announcement returns in transactions with a first-degree connection where the acquirer and the target share a common director. Acquirer returns are also higher in transactions with a second-degree connection where one acquirer director and one target director serve on the same third board. Our results suggest that first-degree connections benefit acquirers with lower takeover premiums while second-degree connections benefit acquirers with greater value creation. Overall, we provide new evidence that board connectedness plays important roles in corporate investments and leads to greater value creation.

Payment Procedures Under The Riai Form Of Contract And The Public Works Contract Where The Employer Provides The Design: A Comparative Study, Tony Cunningham

Other Resources

Cashflow is very important to any construction business and its effective management is a key function of quantity surveyors. This study explains the administrative procedures and components involved in compiling valuations for the various Architect’s Certificates / Employer’s Representatives certificates required under the RIAI (2002) Standard Form of Building Contract and the Public Works Contract for Building Works Designed by the Employer (2007). The study discusses how the contractor may recover full reimbursement as allowed for under the two contracts, and describes the steps the consultants should take to ensure the client’s position is safeguarded.

The argument suggests that the …

Wounded Warrior Foundation Case Statement, Wounded Warrior Foundation

Fundraising and Marketing

Wounded EOD Warrior Foundation is a 501(c)3 nonprofit organization that provides assistance to our Wounded EOD (Explosive Ordinance Device) Warriors and their families in the form of financial relief.

This is their case for support.

The Foreign Corrupt Practices Act: An Examination Of Cases And Enforcement Actions, Michael D. Akers, Brittany Zeske

Accounting Faculty Research and Publications

No abstract provided.

How Do Corporate Philosophies Of Japanese Companies Influence Their Practice Of The Base Of The Economic Pyramid (Bop) Business And The Corporate Social Responsibility (Csr)?, Akane Matsumoto

Capstone Collection

The Base of the Economic Pyramid (BOP) business aims to alleviate social issues of developing countries, particularly these with low-income population, through business means by including the BOP population in the value chain as customers, producers, sellers, and business partners while private enterprises assure their profit.

How do corporate philosophies of Japanese private enterprises influence its practice of corporate social responsibility (CSR) and base of economic pyramid (BOP) business? A Japanese scholar that Japanese companies intrinsically possess traits potentially may be strengths upon BOP business implementation. With an emphasis on influence of corporate philosophy on the practice of CSR and …

Corporate Financial Strategy, Arindam Bandopadhyaya, Kristen Callahan, Yong-Chul Shin

Financial Services Forum Publications

No abstract provided.

Capital Market Consequences Of Managers' Voluntary Disclosure Styles, Holly I. Yang

Research Collection School Of Accountancy

This paper studies the capital market consequences of managers establishing an individual forecasting style. Using a manager-firm matched panel dataset, I examine whether and when manager-specific credibility matters. If managers' forecasting styles affect their perceived credibility, then the stock price reaction to forecast news should increase with managers' prior forecasting accuracy. Consistent with this prediction, I find that the stock price reaction to management forecast news is stronger when information uncertainty is high and when the manager has a history of issuing more accurate forecasts, indicating that individual managers benefit from establishing a personal disclosure reputation.

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Productivity Incentive At Work, Yee Loong Sum

Research Collection School Of Accountancy

On the issue of productivity incentives, Professor Sum Yee Loong from SMU School of Accounting provided some insights into the Production and Innovation Credit (PIC) scheme and how it can help SMEs offset the increase in the Dependency ratio ceilings (DRCs) announced in the recent Singapore Budget 2012.

Containment And Virtualization Slot Technology And The Remaking Of The Casino Industry, Kah-Wee Lee

Occasional Papers

This paper examines how the casino industry was transformed by slot technology between 1950 and 1990. The criminalization of slot machines in the 1950s led to their massive evacuation into Las Vegas casinos. In this concentrated environment, slot machines revealed to casino operators an automated surveillance technology that could disassemble the player into streams of virtual data, not through any overt means, but through the very activity of play itself. Slot managers and gaming technologists found themselves empowered professionally as they experimented with ways to transform data into profits. From the 1970s to the 90s, this technological development effectively linked …

2012 February, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for February of 2012.

Montana Nonresident Traveler Expenditures And Economic Contribution: 2009, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the economic contributions, expenditures, and average daily spending of nonresident visitors to Montana during 2009.

Montana Nonresident Traveler Expenditures And Economic Contribution: 2008, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the economic contributions, expenditures, and average daily spending of nonresident visitors to Montana during 2008.

Montana Nonresident Traveler Expenditures And Economic Contribution: 2007, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the economic contributions, expenditures, and average daily spending of nonresident visitors to Montana during 2007.

Visitor Comments About Montana: 2009-2010 Nonresident Survey , Jake Jorgenson, Norma Nickerson, Laura Lovo

Institute for Tourism and Recreation Research Publications

This report provides all the comments written by nonresident visitors to Montana. The comments, categorized into eight themes, include positive comments; travel issues; negative comments; activities; public and private land use management; attractions; specific purpose, and; comments about living in Montana. The majority of comments were about positive experiences visitors had in Montana.

The Ethnocentric Bias: Why One Size Does Not Fit All In The World Of Digital Communication, Michael A. Netzley

Research Collection Lee Kong Chian School Of Business

In this chapter Michael Netzley, PhD at Singapore Management University, discusses the opportunity to see beyond traditional markets. Asia is filled with diverse and fragmented markets, more so than we typically find in the West's mature markets. The larger social media conversation reflects values and market assumptions of these mature markets, and all too often the needs of Asia's many emerging markets go unrepresented. Professional communicators must stop relying on advice crafted within different market conditions and instead lead the way forward by producing solid research as the basis for data-driven communication decisions.

An Improved Test For Statistical Arbitrage, Robert Jarrow, Melvyn Teo, Yiu Kuen Tse, Mitch Warachka

Research Collection Lee Kong Chian School Of Business

We improve upon the power of the statistical arbitrage test in Hogan, Jarrow, Teo, and Warachka (2004). Our methodology also allows for the evaluation of return anomalies under weaker assumptions. We then compare strategies based on their convergence rates to arbitrage and identify strategies whose probability of a loss declines to zero most rapidly. These strategies are preferred by investors with finite horizons or limited capital. After controlling for market frictions and examining convergence rates to arbitrage, we find that momentum and value strategies offer the most desirable trading opportunities.