Business Commons^™

Red Onion, Rolling Hills Estates, California, Host International

The Raymond Earl Oetgen Menu Collection

No abstract provided.

Ivar's Acres Of Clams, Pier 54, Seattle, Washington, Ivar's Acres Of Clams

The Raymond Earl Oetgen Menu Collection

No abstract provided.

Hollywood Turf Club, The Track Of The Lakes And Flowers, Harry Curland Catering, The Hollywood Turf Club

The Raymond Earl Oetgen Menu Collection

No abstract provided.

T&L General Transportation And Logistics Flagship Program Flyer 2, University Of North Florida

Transportation & Logistics Program General Materials

This Flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.

From Tulip Bulbs To Sub-Prime Mortgages. Analyzing The Sub-Prime Crisis: The Case For A Systemic Approach, Alan A. Stephens, J. Brian Atwater, Vijay R. Kannan

Management Faculty Publications

The collapse of the sub-prime mortgage market parallels several earlier failures within the financial services sector, begging the question why the lessons of past failures were not learned. Throughout history from the tulip bulb crisis of the 1600s to the most recent economic crisis, decision-makers keep making the same mistakes. This occurs in part because of a failure to recognize similarities between past and current events. This conceptual paper aims to use systems dynamics tools to examine the crisis and illustrate how seemingly independent events are linked. Design/methodology/approach: The paper provides a fundamental review of systems thinking concepts and uses …

Santa Clara Magazine, Volume 55 Number 1, Fall 2013, Santa Clara University

Santa Clara Magazine

6 - ONE IN A MILLION By Michael E. Engh, S.J. A note of thanks from the president to SCU alumni. For the Leavey Challenge, you came through in record numbers to secure a $1 million challenge grant for the University.

20 - GOOD LIGHT: A PHOTO RETROSPECTIVE with Charles Barry. For a quarter century he has told Santa Clara's stories in photographs. Here are a few.

26 - YES, BUT IS IT THE RIGHT THING TO DO? By Sam Scott '96. From business to government to college campuses, it's not always a question that gets asked. But here's how …

2013 T&L Banquet Powerpoint, University Of North Florida

Transportation & Logistics Program General Materials

A PowerPoint created for the Transportation and Logistics Program at the University of North Florida.

T&L Career Day 2013 Powerpoint, University Of North Florida

Transportation & Logistics Program General Materials

This Powerpoint was created for the Transportation and Logistics Flagship Program and the University of North Florida/

You Can't Put Old Wine In New Bottles: The Effect Of Newcomers On Coordination In Groups, Matthew Mccarter, Roman M. Sheremeta

Business Faculty Articles and Research

A common finding in social sciences is that member change hinders group functioning and performance. However, questions remain as to why member change negatively affects group performance and what are some ways to alleviate the negative effects of member change on performance? To answer these questions we conduct an experiment in which we investigate the effect of newcomers on a group's ability to coordinate efficiently. Participants play a coordination game in a four-person group for the first part of the experiment, and then two members of the group are replaced with new participants, and the newly formed group plays the …

High Tech Entrepreneurial Careers: A Model Of Stages, Phases, And Ages, Amy E. Hurley-Hanson, Cristina M. Giannantonio, Richard Sudek

Business Faculty Articles and Research

The meteoric rise, dramatic fall, and spectacular comeback associated with Steve Jobs’ career path is an evocative example of the risks and rewards associated with following a high-tech entrepreneurial career. While research on entrepreneurs has primarily focused on their characteristics, there is limited research on the career paths of entrepreneurs in either the careers or the entrepreneurship literature. The purpose of this paper is to propose a new model of entrepreneurial careers that better reflects the realities of pursuing a career in the high-tech computer industry. The proposed model considers the role that stages, phases, and ages play in the …

Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Omnibus Statement On Auditing Standards, 2013; Statement On Auditing Standards No. 127, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson

Accounting Historians Journal

This study has a two-fold purpose. First, it seeks to determine the importance of financial accounting information to railroad investors (and speculators) in 1880s America. Second, a further goal is to ascertain what financial accounting information was readily available for use by these investors. Based on a comprehensive search of books of the era, the 1880s were a time of expanding advice for railroad securities holders that required the use of financial accounting information. Furthermore, new information sources arose to help service investors' needs. Statistics by Goodsell and The Wall Street Journal were two such sources. This article reviews these …

Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom

Accounting Historians Journal

This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the Whiskey Rebellion of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.

Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster

Accounting Historians Journal

No abstract provided.

Contents [2013, Vol. 40, No. 1]; Statement Of Policy [2013, Vol. 40, No. 1]; Guide For Manuscript Submission [2013, Vol. 40, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier

Accounting Historians Journal

When the final state ratified the 16th Amendment to the U.S. Constitution in 1913, levying taxes directly on individual incomes became a reality and opened up expanded taxation on businesses. For example, the supporting legislation allowed for the deduction of wear and tear on equipment as a business expense based on the service lives. Unfortunately for the tax preparer, there was no clear meaning of wear and tear and the interpretation of the of service lives in the legislation. With little or no guidance to CPA tax preparers and their clients, it was inevitable that Bureau of Internal Revenue examiners …

Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

The Impact Of Influence Tactics In Information System Development Projects: A Control-Loss Perspective, Ravi Narayanaswamy, Varun Grover, Raymond M. Henry

Business Faculty Publications

Information systems development (ISD) projects are prone to high levels of failure. One of the major reasons attributed to these failures is the inability to harmonize values held by a diverse set of participants in an environment that is characterized by uncertainty due to changing requirements. In this paper, we focus on a relational approach to achieve congruence between a project manager and a team member with respect to influence tactics. Constructs of perceptual congruence and communication congruence that reflect a level of agreement and degree of shared understanding between the project manager and team members are described. A congruence …

The Us Cap And Trade Initiative: Current Status And Potential Impact On Business, Bruce W. Mcclain, Heidi H. Meier

Business Faculty Publications

PURPOSE: Even during these tough economic times the current administration has proposed to revive the US “Cap and Trade” initiative and to see it through to passage. Many in the public are not aware that the idea of cap and trade is not new as similar programs have been successfully used in the US and other countries to “wind down” environmentally damaging emissions. The aim of this paper is to explain cap and trade and to project what form current proposals could take. DESIGN/METHODOLOGY/APPROACH: This paper explains cap and trade and goes on to project what form current proposals could …

Labor Mobility And Hypercompetition: Another Challenge To Sustained Competitive Advantages?, Jeffrey E. Stambaugh, Yongjing Zhang, Timothy Degroot

Business Faculty Publications

Researchers have suggested globalization, technological advances, and the rise of entrepreneurship have ushered in a new era of hypercompetition where competitive advantages are hard to attain and sustain. In this paper we propose another source of hypercompetition—a sudden increase in labor mobility within an industry—by drawing on the resource-based view of what leads to a sustainable competitive advantage. Using data from the National Football League, which had a substantial change in the player mobility in 1993, we use the two-sample Kolmogorov-Smirnov test to stratify teams according to their demonstrated level of competitive (dis)advantage based on their on-field performance. We found …

Ua3/9/7 President's Office-Ransdell Correspondence, Wku Archives

WKU Archives Collection Inventories

Selected correspondence not duplicated in the Reading File. Contains incoming correspondence and responses.

Research Week 2013, Linda Gardiner

Office of Research Institutional Research and Scholarship

No abstract provided.

Investigating Volatility Trends Of Silver Through An Analysis Of Stock Options Prices, Dylan Houston

Bridges: A Journal of Student Research

Volatility is a statistical measure that describes the amount of fluctuation in prices for a given investment; generally, the higher the volatility for an investment, the riskier it is perceived to be. Traders study volatility history so that they can make informed decisions on how to invest capital. The purpose of this article is to analyze implied volatility values, which are derived from the investment's price and are considered the market's estimate of the investment's actual volatility, for silver electronically traded fund (ETF) options in periods of both high and low price movement. In doing so, we desired to see …

Anatomy Of The 3d Innovation Production With The Cobb-Douglas Specification, Quan Hoang Vuong, Nancy K. Napier

International Business Program

This paper focuses on verifying the relevance of two theoretical propositions and related empirical investigation about the relationship between creativity and entrepreneurship. It draws upon a creativity process that considers three “dimensions” or “disciplines” (3D) critical for creative organizations—within discipline expertise, out of discipline knowledge, and a disciplined creative process. The paper first explores the Cobb-Douglas production function as a relevant tool for modeling the 3D creative process. The next part discusses the 3D process as a production function, which is modeled following the well-known Cobb-Douglas specification. Last, the paper offers implications for future research on disciplined creativity/innovation as a …

Startsmart Impact Report, Commonwealth Bank Foundation

Program monitoring and evaluation

The Commonwealth Bank Foundation’s school-based, financial education program, StartSmart, was developed with the assistance of education experts and launched in 2007. The StartSmart program – is a series of interactive, financial literacy workshops delivered in classrooms by a team of facilitators which works in partnership with school teachers to deliver effective financial education. The program extends to students in primary, secondary and vocational education settings. The Commonwealth Bank Foundation engaged the Australian Council for Educational Research (ACER) to undertake an evaluation of the StartSmart program. The purpose of this research was to measure the impact of StartSmart on students’ financial …

Patterns Of Technology Transfer Among The Arab Gulf States: Opportunities And Challenges, Dean S. Elmuti, Ahmed Abou-Zaid

Faculty Research and Creative Activity

Purpose – The purpose of this paper is to investigate the incentives, options, and obstacles to transfer technology to the Arab Gulf region.

Design/methodology/approach – A validated and reliable instrument was used to gather data from former expatriates who were employed by American-based multinational corporations.

Findings – The results indicate that the Arab Gulf States possess a wide range of resources and incentives offered to investors which contribute to the Gulf’s attractiveness. At the same time, however, industrialization efforts, including transfer of technology to the Gulf region, are hampered by lack of industrial management expertise and technical skills among the …

Performance Modeling Of Distributed Collaboration Services With Independent Inputs/Outputs, Toqeer A. Israr, Gregor V. Bochmann

Faculty Research & Creative Activity

This paper deals with modeling and performance analysis of dis-tributed applications, service compositions and workflow systems. From the functional perspective, the distributed application is modeled as an activity in-volving several roles, where behavior is defined in terms of compositions from several sub-activities using the standard sequencing operators found in UML Activity Diagrams. Each activity is characterized by a certain number of input and output events, and the performance of the activity is defined by the mini-mum delays that apply for a given output event in respect to each input event. We use a partial order to model these events, whose …

Challenges And Opportunities Of Health Care Supply Chain Management In The United States, Dean Elmuti, Grace Khoury, Omar Omran, Ahmed Abou-Zaid

Faculty Research and Creative Activity

This article explores current supply chain management challenges and initiatives and identifies problems that affect supply chain management success in the U.S. health-care industry. In addition, it investigates the impact of health care supply chain management (SCM) initiatives on the overall organizational effectiveness. The attitudinal results, as well as the performance results presented in this study support the claim of health care proponents that the SCM allows organizations to reduce cost, improve quality, and reduce cycle time, and leads to high performance.

Patterns Of Technology Transfer Among The Arab Gulf States: Opportunities And Challenges, Dean Elmuti, Ahmed Abou-Zaid

Faculty Research and Creative Activity

Purpose – The purpose of this paper is to investigate the incentives, options, and obstacles to transfer technology to the Arab Gulf region. Design/methodology/approach – A validated and reliable instrument was used to gather data from former expatriates who were employed by American-based multinational corporations. Findings – The results indicate that the Arab Gulf States possess a wide range of resources and incentives offered to investors which contribute to the Gulf’s attractiveness. At the same time, however, industrialization efforts, including transfer of technology to the Gulf region, are hampered by lack of industrial management expertise and technical skills among the …