Business Commons^™

Corporate Historical Responsibility (Chr): Addressing A Past Of Forced Labor At Volkswagen, Claudia Janssen Danyi

Faculty Research and Creative Activity

This article introduces corporate historical responsibility (CHR), a concept that can guide organizations when addressing dark corporate histories. CHR holds that organizations have responsibilities toward victims of past corporate practices and toward present reconciliatory discourse. Volkswagen’s discourse about its history of forced labor during WW II serves as an example of CHR. The rhetorical analysis illustrates that CHR hinges on the recognition of the past as a moral issue and on the organization’s ability to create historical accountability, take responsibility, make public acknowledgements, and remember its past. It further illustrates that CHR creates sustainable policies that can strengthen corporate citizenship …

Dividend Policy And Stock Price Volatility In The U.S. Equity Capital Market, Kyle A. Profilet

Theses & Honors Papers

What factors affect the volatility of a stock's price over time? What specific financial factors lead a stock to be more volatile than others? This study attempts to identify the impact of certain financial variables on the volatility of a stock's price overtime by analyzing the.financial data of over 500 publicly traded.firms found through the Value Line Investment Survey database using Ordinary Least Squares (OLS) Regression. The study tests the effects of financial variables (deemed appropriate by the finance literature) on stock price volatility (as measured by the stock's standard deviation) for a sample of firms screened.from the Value …

The Impact Of Increased Dividend Announcements On Stock Price: A Test Of Market Efficiency, Douglas S. Laabs

Theses & Honors Papers

The purpose of this study is to test the semi-strong form efficient market hypothesis by analyzing the effects of increased dividend announcements on stock price. Specifically, is it possible to earn an above normal return on a publicly traded stock when the firm announ …

Introduction To Data Science, Jeffrey M. Stanton

School of Information Studies - Faculty Scholarship

In this Introduction to Data Science eBook, a series of data problems of increasing complexity is used to illustrate the skills and capabilities needed by data scientists. The open source data analysis program known as "R" and its graphical user interface companion "R-Studio" are used to work with real data examples to illustrate both the challenges of data science and some of the techniques used to address those challenges. To the greatest extent possible, real datasets reflecting important contemporary issues are used as the basis of the discussions.

Ada News Convention Daily - 2013 Day 4, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

Ada News Convention Daily - 2013 Day 2, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

What Is Character And Why It Really Does Matter, Thomas A. Wright, Tyler L. Lauer

Business Faculty Publications

Conclusion:

In presenting our overview of character, we set out to challenge the increasingly prevalent (and narrow) self-interest perspectives of character considered as merely freefloating values and cults of personality. One can almost hear Theodore Roosevelt’s eloquent call for a renewal of more traditional views of character. Our take-away point is simple. As with the impending financial debacle, we find ourselves in a similar moral dilemma. The time is now to carefully consider the many benefits of character and character-based leadership

Transformative Scenario Planning: A Tool For Systemic Change, Adam Kahane

Social Space

A leading organiser, designer and facilitator of processes involving tri-sector collaboration, Adam Kahane shares with Social Space on how transformative scenario planning takes scenario planning to a new level and works as a powerful tool for systemic change.

Social Innovation Labs: A Tool For Social Integration, Pradeep Ghosh

Social Space

The Organisation for Awareness of Integrated Social Security (OAS iS) has designed a different approach to innovation in India by creating social innovation labs to work across the social sector. Pradeep Ghosh describes the approach and the work of OAS iS, and shows how social innovation labs can play an increasingly important role in creating solutions for the Indian society.

Mapping Out An Age Friendly Singapore: Lessons From Pioneering Work In Ageing And Eldercare, Mary Ann Tsao

Social Space

As the Tsao Foundation celebrates its 20th anniversary in 2013, Social Space catches up with the indomitable Dr Mary Ann Tsao who explains what it means to be a catalyst for change and how the Foundation will continue in transforming the experience of longevity in the community.

Supportive Supervision And Resiliency Ohio - Accwic Coaching Curriculum, Atlantic Coast Child Welfare Implementation Center

Other QIC-WD Products

Purpose The International Federation of Coaches (ICF) defines coaching as: “partnering with clients in a thought-provoking and creative process that inspires them to maximize their personal and professional potential.” “Coaching is highly focused on individuals designing their future – and that of their organization – and achieving excellence through setting personally and professionally challenging goals and committing to taking the actions necessary to achieve them” (Byrne, 2007). In the field of child welfare, coaching is being utilized in work situations, at all levels of the system, to focus on specific skills and abilities to reach specific outcomes, enhance performance and …

Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney

Accounting Historians Journal

Through 1975, the shareholder annual reports of publicly- owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily …

Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay

Accounting Historians Journal

The history of accounting in the Eastern Mediterranean has not been adequately studied through its primary sources, despite the fact that the Turkish archives house an enormous amount of material for exploring accounting practices in the Ottoman Empire. Ottomanists used the account books as sources for Ottoman socioeconomic and institutional history. They analyzed, fully transliterated and published the account registers of the central treasury, the Istanbul shipyard and the waqf institutions. Nevertheless, accounting historians did not even show interest into published archival sources up until recent years. Owing to a few recent works that were based on the primary sources, …

Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts

Accounting Historians Journal

Donaldson Brown developed the expanded Return on Investment (ROI) measure, or DuPont formula, in 1914. However ROI was not Brown's only contribution to financial management. His dealer ten-day reporting system was widely and rapidly adopted throughout the auto industry. His ideas to support a variety of forecasting and planning techniques supported decentralized corporate management and his pricing processes were cutting-edge developments that others tried to emulate. Flexible budgeting at General Motors, frequently unrecognized, also was in place during his financial administration in the early 1920s. ROI remains Brown's most prominent contribution and the technique achieved status as a dominant approach …

Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.

Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier

Accounting Historians Journal

This study reviews the concept of popular history in the context of accounting history, drawing on evidence from post-Enron stories about corporate collapse and accounting and auditing failure. The study complements the work of Carnegie and Napier [2010], which focused on how professional accountants and their firms and organizations were portrayed in books about Enron and Arthur Andersen that were published during the period 2002 to 2005. These books can be characterized as popular histories, and the present paper illustrates how the scholarly work of academic accounting historians is given little attention by the authors of these post-Enron stories. It …

Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin

Accounting Historians Journal

This study explores the Dead Sea Scrolls to demonstrate how Essene socio-religious values shaped their accounting and economic practices during the late Second Temple period (ca. first century BCE to 70 CE). Our primary focus is on the accounting and commercial responsibilities of a leader within their community – the Examiner. We contend that certain sectarian accounting practices may be understood as ritual/religious ceremony and address the performative roles of the Essenes' accounting and business procedures in light of their purity laws and eschatological beliefs. Far from being antithetical to religious beliefs, we find that accounting actually enabled the better …

Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom

Accounting Historians Journal

This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975-1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical …

Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison

Accounting Historians Journal

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …

Annual Report 2013, Eastern Illinois University

Lumpkin College Annual Reports

This 2013 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.

Word Of Mouth And The Forecasting Of Consumption Enjoyment, Stephen He, Samuel Bond

Faculty & Staff Scholarship

The digital era has permitted rapid transfer of peer knowledge regarding products and services. In the present research, we explore the value of specific types of word-of-mouth information (numeric ratings and text commentary) for improving forecasts of consumption enjoyment. We present an anchoring-and-adjustment model in which the relative forecasting error associated with ratings and commentary depends on the extent to which consumer and reviewer have similar product-level preferences. To test our model, we present four experiments using a range of hedonic stimuli. Implications for the provision of consumer WOM are discussed.

Applying Mobile Application Development To Help Dementia And Alzheimer Patients, Jean F. Coppola Phd, Marc A. Kowtko, Christina Yamagata, Shannon Joyce

Wilson Center for Social Entrepreneurship

Caregiver anecdotes attest that music and photographs play an important role for family members diagnosed with Alzheimer’s disease (AD), even those with severe AD. Tablets and iPads, which are prevalent, can be utilized with dementia patients in portraying favorite music and family photographs via apps developed in close partnership with geriatric facilities. This study addresses cognitive functioning and quality of life for people diagnosed with dementia via technology. Research has shown that technology instruments such as iPods, help stimulate those with dementia. This study focuses on innovative devices such as iPads and tablets, which are mainstream and easy to use, …

Little Village Playhouse: The Challenges Of Social Entrepreneurship, Melissa S. Cardon Phd, Theresa K. Lant Phd

Wilson Center for Social Entrepreneurship

Copyright 2013, Pace University. This case was developed for class discussion, and is not intended as an endorsement, source of primary data, or illustration of effective or ineffective management. Descriptions involving student participants are stylized depictions, and do not refer to any individual participant. The authors thank the Wilson Center for Social Entrepreneurship for financial support, and the principals of Little Village Playhouse for their cooperation and support.

Safe Harbor For The Innocent Infringer In The Digital Age, Tonya M. Evans

Law Faculty Scholarship

The primary goal of this Article is three-fold: (1) to explore the role of the innocent infringer archetype historically and in the digital age; (2) to highlight the tension between customary and generally accepted online uses and copyright law that compromise efficient use of technology and progress of the digital technologies, the Internet, and society at large; and (3) to offer a legislative fix in the form of safe harbor for direct innocent infringers. Such an exemption seems not only more efficient but also more just in the online environment where unwitting infringement for the average copyright consumer is far …

Employee Perspectives On The Post-Integration Stage Of A Micro-Merger, Jennifer Lawlor

Articles

Purpose - This paper seeks to address the impact of an organisational change initiative on organisational employees, with specific reference to a micro-merger which occurred in a public sector, higher education organisation in Ireland. The literature on change management is examined, with specific reference to the post-integration stage of a micro-merger. The paper then reports on a study that was undertaken in an Irish higher education institution and focuses on the impact of the micro-merger on employees. Specifically, the study seeks to address their perceptions and emotions relating to a heretofore under-researched area in the merger literature, namely the impact …

One Pico Dinner Menu 2013, Eamonn O'Reilly

Menus of the 21st Century

One Pico is Multi award winning fine dining restaurant of national & international repute combining efficient French decorum with a warm & welcoming athmosphere, We serve modern classic cuisine with innovative touches using the best of Local produce in season with menu's changing by the month and always offering our customers value. Located off St Stephens Green on schoolhouse lane & next to The Dawson car park One Pico is open for lunch and dinner Monday to Sunday.

One Pico has its own private dining area & private bar 'The Polo Room' it can comfortably seat between 10 & 45 …

Cafe Paradiso Dinner Menu January, 2013, Care Paradiso

Menus of the 21st Century

Cafe Paradiso is located at 16 Lancaster Quay, Cork, Co. Cork just opposite the Lancaster Lodge Hotel on the way out of Cork City. The proprietors are Denis Cotter and Geraldine O'Toole. Opening as a vegetarian restaurant in 1993 its mission is to share the pleasure of real food with skill and passion. The cooking has evolved into a unique, mature and personal style strongly influenced by the producers of local vegetables and cheese.

The early cafe-style dining room design was intended to emphasise the effect of serving top-class food in a casual atmosphere, The restaurant has been refurbished – …

Adare Manor: À La Carte Menu 3rd. Of January, 2013, Adare Manor Hotel

Menus of the 21st Century

Adare Manor is a five star hotel and golf resort located in the picturesque village of Adare in Co. Limerick. The house is set on a 840-acre (3.4 km²) estate and now operates as a five star hotel, featuring the Adare Golf Club, Lavender Cottage, Townhouses and Villas on the rest of the resort. President Bill Clinton stayed in Adare Manor in September 1998. The Manor was voted Ireland's Leading Hotel at the World Travel Awards 2010, 2011 and 2012 and The World's Leading Boutique Golf Resort in 2012.It offers a number of dining experiences from fine to …

Optimal Allocation Of Resources In Airport Security: Profiling Vs. Screening, Aniruddha Bagchi

Faculty Articles

No abstract provided.