Business Commons^™

President’S Message, Joann Noe Cross

Accounting Historians Notebook

I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.

Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail

Accounting Historians Notebook

Dale Flesher is the second contributor to the Voices of Experience Series.

Efinancial Health Synergy And Prevention Science, Nan Taylor

Cornerstone 1 Reports : Expansion and Enhancements of the Thinkfinity Platform

No abstract provided.

Read Poster - Eli Arnold, Information Librarian, Amy Thompson

Library Marketing Materials

READ Poster, featuring Eli Arnold, Information Librarian for the Horace W. Sturgis Library.

Book: Hero, by Perry Moore. New York: Hyperion, 2007.

A Summary Of Ten Years Of Pcaob Research: What Have We Learned, John Abernathy, Michael Barnes, Chad Stefaniak

Faculty Articles

For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB's four primary functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) …

Stop, Look, And Listen! The Legality Of Standard Form Contracts, Atty. Edward Chico

Center for Business Research and Development

The proliferation of standard form contracts in today’s market calls for a law that would regulate and in some cases prohibit outright unfair contract terms, which deleteriously affect the buying public.

2013 Q3 Market Pulse Report, Craig R. Everett

Pepperdine Market Pulse Report

The quarterly IBBA and M&A Source Market Pulse Survey was created to gain an accurate understanding of the market conditions for businesses being sold in Main Street (values $0-$2MM) and the lower middle market (values $2MM -$50MM). The national survey was conducted with the intent of providing a valuable resource to business owners and their advisors. The IBBA and M&A Source present the Market Pulse Survey with the support of the Pepperdine Private Capital Markets Project and the Graziado School of Business and Management at Pepperdine University.

Le Cap Centre, Lauren Rowse

France: Language, Community and Social Change

Le CAP Centre est une épicerie sociale qui donne l’aide financière pour l’alimentation. Elle permet aux personnes qui ont des difficultés passagères au niveau financier de faire des économies pour réaliser leur « projet de vie ». Projet de vie est un terme utilisé pour décrire un soutien qui permet aux gens d’économiser pour qu’ils puissent faire des choses normales et habituelles de la vie quotidienne. « Normales et habituelles » : à définir dans le contexte culturel français C’est aussi l’idée que tout le monde devrait avoir l’opportunité de participer dans une vie sociale car beaucoup des bénéficiaires des …

Read Poster - Rita Spisak, Super Sturgis Librarian, Amy Thompson

Library Marketing Materials

READ Poster, featuring Rita Spisak, Access Services Librarian.

Book: This Book is Overdue!: How Librarians and Cybrarians Can Save Us All, by Marilyn Johnson. New York: Harper, 2010.

Human Economic Choice As Costly Information Processing, John Dickhaut, Vernon L. Smith, Baohua Xin, Aldo Rustichini

Accounting Faculty Articles and Research

We develop and test a model that provides a unified account of the neural processes underlying behavior in a classical economic choice task. The model describes in a stylized way brain processes engaged in evaluating information provided by the experimental stimuli, and produces a consistent account of several important features of the decision process in different environments: e.g., when the probability is specified or not (ambiguous choices). These features include the choices made, the time to decide, the error rate in choice, and the patterns of neural activation. The model predicts that the further two stimuli are from each other …

New Publications Committee Created, Joann Noe Cross

Accounting Historians Notebook

The Executive Committee of your Academy has created a new committee to monitor and assist editors in addressing the thorny problems they encounter (outside of who to publish).

Access To Capital In Dakar: An Analysis Of Microfinance, Michael Furlane

Independent Study Project (ISP) Collection

This study analyzes the effectiveness of micro credit in a developing African country by evaluating the history of microfinance and then focusing on access to credit in modern day Dakar, Senegal. Microfinance, or small capital loans to business startups in budding nations, has been used as a tool in developmental economics for a several decades. Ideally it is an elegant solution to a problem that permeates developing countries around the world: the lack of available credit. This lack of credit stifles economic growth in every sector of an emerging economy. As part of this study I interviewed both credit firms …

Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman

Accounting Historians Notebook

Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.

Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two

Accounting Historians Notebook

40th Anniversary Celebration Cake of the Academy: From left to right; Prof. Remzi Örten, Prof. Oktay Güvemli, Ender Şenol (Kocaeli ICCPA), Yahya Arıkan, (İstanbul ICCPA), Jim McKinney (USA), Massimo Sargiacomo (Italy), Barbara Merino (USA), Stephen Walker (England), Rashidat Oladepo (Nigeria) Group picture

Impact Of Radio-Frequency Identification (Rfid) Technologies On The Hospital Supply Chain: A Literature Review, Alberto Coustasse, Shane Tomblin, Chelsea Slack

Management Faculty Research

Supply costs account for more than one-third of the average operating budget and constitute the second largest expenditure in hospitals. As hospitals have sought to reduce these costs, radio-frequency identification (RFID) technology has emerged as a solution. This study reviews existing literature to gauge the recent and potential impact and direction of the implementation of RFID in the hospital supply chain to determine current benefits and barriers of adoption. Findings show that the application of RFID to medical equipment and supplies tracking has resulted in efficiency increases in hospitals with lower costs and increased service quality. RFID technology can reduce …

Singapore Management University Launches Financial It Academy @Smu To Train It Professionals In The Financial Services Industry, Singapore Management University

SMU Press Releases and News

Singapore Management University (SMU) has launched the first-of-its-kind academy in Singapore to provide training programmes targeted at the financial services IT segment. The Financial IT Academy @SMU (FITA) will equip financial sector IT professionals with enhanced IT capabilities that are critical to the growth of banking and financial services in Singapore, and also with the essential knowledge of the business needs and processes of financial institutions so that business and IT initiatives can be more effectively integrated for competitive advantage.

Principles Of Governance, C. William Pollard

C. William Pollard Papers

Speaking at Romania's Emanuel University, Pollard reflects on what it takes to be a successful board of trustees. In particular, he notes that in order to effectively set the moral tone of the organization the board must understand itself as a steward of what is in fact God's property.

The Awesome Responsibility Of Leadership (Romania), C. William Pollard

C. William Pollard Papers

In remarks delivered at Romania's Emanuel University in October 2013, Pollard considers the need for servant leadership, which he argues can never be divorced from faith and must be oriented to the production of spiritual as well as monetary capital.

Premier, Don Snyder, Bo Bernhard, Robyn Campbell-Ouchida, Anthony Gatling, Elizabeth Dhanis, Gael Hancock, Taylor Madden, Afsha Bawany

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

Imsa360: Fall/Winter 2013, Imsa Fund

IMSA Fund Reports

One of the best things about IMSA that never changes is that we continue to change, not “change for change’s sake,” but change to keep learning, leading and innovating, change grounded in who we are and who we aspire to be. One area of big change on the horizon relates to upgrading our facilities.

For some time now, we have coped with an aging campus, an academic building much of which has not been renovated since the 1970s (before IMSA opened and occupied the then- closed facility), and residence halls in serious need of major rehabilitation. Thankfully, the State of …

General Principles For The Welfare Of Animals In Production Systems: The Underlying Science And Its Application, David Fraser, Ian J.H. Duncan, Sandra A. Edwards, Temple Grandin, Neville G. Gregory, Vincent Guyonnet, Paul H. Hemsworth, Stella M. Huertas, Juliana M. Huzzey, David J. Mellor, Joy A. Mench, Marek Špinka, H. Rebecca Whay

Farm Animal Welfare Collection

In 2012, the World Organisation for Animal Health adopted 10 ‘General Principles for the Welfare of Animals in Livestock Production Systems’ to guide the development of animal welfare standards. The General Principles draw on half a century of scientific research relevant to animal welfare: (1) how genetic selection affects animal health, behaviour and temperament; (2) how the environment influences injuries and the transmission of diseases and parasites; (3) how the environment affects resting, movement and the performance of natural behaviour; (4) the management of groups to minimize conflict and allow positive social contact; (5) the effects of air quality, temperature …

Nonhuman Animal Rights, Alternative Food Systems, And The Non-Profit Industrial Complex, Corey Lee Wrenn

Farm Animal Welfare Collection

No abstract provided.

Whatever He Sets Out To Transform Or Improve, Mark James - Honeywell's Chro And Hres Hr Executive Of The Year For 2013 - Succeeds, Using Metrics As A Key To His Approach, Usu Jon M. Huntsman School Of Business, Tom Stamer

Jon M. Huntsman School of Business News Collection

During the course of running human resources for the past five years at Honeywell, the Fortune 100 multinational conglomerate, Mark James has scored many major wins. Among the most impressive is his global HR reorganization effort, which saved the company an impressive $85 million.

The Sex Ratio And The Out-Of-Wedlock Birth Rate In The United States During World War Ii, Robert E. Mccormick, Melissa M. Yeoh, Mason S. Gerety

Publications

This paper provides a theoretical economic framework to study the effects of changes in the sex ratio on the out-of-wedlock birth rate in the United States. We model the demanders and suppliers of sexual relations as potential mates and the relative "price" of human sexual relations as the promises implicit within a traditional marriage (marriage, fidelity, wealth transfers, child support, etc.). We examine an instrument for the implicit "price" of sexual relations, namely the out-of-wedlock birth rate. We show that the reduction in the number of available sex partners for women during World War II decreased the "price" - in …

Understanding What Motivates Donor To Give: Applying New Strategies For Cultivating Relationships With Donors, Natalie J. Fischer

MPA Capstone Projects 2006 - 2015

In 2011, ACCORD, A Center for Dispute Resolution, Inc. lost 54% of its funding which caused major organizational changes, making it difficult to implement better donor development strategies. In the 2011-2012 fiscal year, donations from individuals made up only 1% of ACCORD's revenue.

Tls Newsletter Volume 7, Edition 9. October, 2013, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: TLS Meeting October 16. TLS President's Corner. Upcoming Events. Hard and Soft Skills for a Successful Career. UNF T & L Students Attend National Events. Get to know TLS Vice President Benjamin Freedman. TLS on Tour--COACH Distribution Center. Life After Graduation with Chris Elliott

Haworthnews (10/2013), Western Michigan University

Haworth College of Business News

• MacUpdate founder next speaker in Entrepreneurship Forum
• Students turned entrepreneurs create website app with help from WMU business accelerator
• Director named to MBA program in Grand Rapids
• Solar energy duo next up in Keystone Series
• Global director for corporate citizenship at Dow Chemical Co. to speak
• Georgienne Kirsten
• Professors for a Day

The Role Of Home Country Political Resources For Brazilian Multinational Companies, Karina Regina Vieira Bazuch, Suelen Alice Da Silva Zacharias, Laurent Wiliam Broering, Maria Fernanda Arreola, Rodrigo Bandeira De Mello

Strategy and Operations Faculty Publications

This paper aims to analyze the interactions between home country governments and Developing Country Multinational Companies (DMNCs). Drawing on evidence from the Brazilian political environment and Brazilian multinationals we investigate the mechanisms governments use to influence the internationalization process of domestic companies and firms’ political strategic responses to shape the political institutional environment in which they operate. We argue that foreign direct investment (FDI) outflows from developing economies need to be explored given specific country level contextual factors, such as high levels of government involvement. Our main findings support this idea and indicate that home country governments use a series …

Professional Occupations, Knowledge-Driven Firms, And Entrepreneurship: A National And Regional Analysis, Andrew C. Gross, Mark Holtzblatt, Rajshekar Javalgi, József Poór

Business Faculty Publications

The worldwide dominance of Western nations in commercial knowledge-intensive services has declined between 1995 and 2010, but the slippage in revenue was only from 88 to 79 percent. The European Union and North America remain the two largest regions in consumption and in exporting. Four professional service sectors—accounting, law, engineering, and management consultancy—have shown stability or even growth in the past decade. Entry and expansion requirements in these fields, at home and abroad, constitute barriers for both individual professionals and companies. Entrepreneurship is evident in these sectors, as small and medium size enterprises have maintained their viability against large firms. …