Business Commons^™

Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo

Honors Scholar Theses

The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) over the decade. Due to major differences such as with the consolidation model and the special entities (i.e. Research and Development), there are concerns of how the convergence will affect the accounting practice. The US GAAP is known to have more industry-based details than the IFRS, and so it is essential to know what kind of issues lie from industry to industry. Here, our focus is within the life sciences. More specifically, this paper examines …

Impact Of The Ceo Effect On Premiums In Mergers And Acquisitions, Caitlin Duncan

Honors Scholar Theses

The rationale behind a merger or acquisition is to improve the financial performance of the acquiring firm. Many factors go into the the valuation of a company and consequently the premium paid.

This paper will examine what impact upper management, specifically the CEO, has on the valuation of a company during mergers and acquisitions. This impact, called the CEO effect, will be central to the paper. Different valuation methods of this effect, as well as firm valuations, will be analyzed and considered. Specifically, how the CEO effect affects the premium paid by the acquiring firm will be the main focus. …

The Business Of Beds: An Exploration Of Hotel And Hostel Business Strategy, Robert B. Bunda

Honors Scholar Theses

At their cores, hotels and hostels are similar in that they provide a place for travelers to stay. Despite this core similarity, the structures of the two industries are radically different. The hotel industry began in the Middle Ages and has given rise to massive multinational companies, many managing more than four thousand hotels. In stark contrast, the hostel industry began in 1909 and is mostly comprised of independently owned and operated guesthouses, with the largest global chain comprising of less than twenty properties. This study first defines the hotel and hostel industries and examines the different experiences they offer …

2014-05-02 General Education Council Meeting Minutes, Morehead State University. Faculty Senate., General Education Council.

Faculty Senate Records

General Education Council meeting minutes from May 2, 2014.

Higher Education Institution Choice Behaviors Of International Students On U.S. College Campuses, Anil Tan

Theses & Dissertations

The economic, social, and personal value of education has been realized as motivating factors for seeking a better education overseas by individuals. In addition, political, economic, and educational conditions of home countries impact individuals’ decisions to study abroad. There were over 4 million tertiary students studying outside their home countries in 2011. Nearly 820,000 of those students were studying in higher education institutions in the United States. Students from China, India, and South Korea comprise nearly 49% of the international students in the United States. The increase in the number of students studying overseas and their valuable contributions develop a …

The Impact Of Generational Differences On Organizational Relationships: A Communication Perspective, Mecca M. Salahuddin

Theses & Dissertations

The purpose of this mixed methods sequential explanatory study was to investigate the relationship between an individual’s generation and the communication styles used with other generations, and explore the influence of intergenerational communication styles on organizational relationships. The study utilized the Global Perceptions of Intergenerational Communication (GPIC) survey to assess participants’ perceptions of others and one’s own communication styles on three factors: accommodation, nonaccommodation, and respectful avoidance. Three hundred and eighty-five participants of staff and administrators employed at five community colleges located in South Texas completed the survey. Principal component analyses and multiple analysis of variance analysis results showed the …

Foresight Benchmark Data 2012-2013, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks, and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2012-2013 performance period includes laboratory submissions for a variety of fiscal …

The Santa Clara, 2014-05-01, Santa Clara University

The Santa Clara

No abstract provided.

Assortment Planning Of Automotive Products: Considerations For Economic And Environmental Impacts Of Technology Selection, Ali Taghavi, Ratna Babu Chinnam

Industrial and Systems Engineering Faculty Research Publications

A manufacturer’s assortment is the set of products that the company offers to its customers. Assortment planning considerably affects both the sales revenue and product offering costs for the company and it had experienced growing attention across different industries over recent decades. In this study, we propose a modeling framework that seeks to identify the optimal assortment for a manufacturer of configurable products (in particular, automobiles). Our model accounts for environmental considerations (Corporate Average Fuel Economy requirements, tail-pipe emissions, and greenhouse gas emissions related to the production of the fuel used to power the vehicle) during assortment planning. We formulate …

The Art Of Negotiation, Singapore Management University

Perspectives@SMU

Be clear about your objectives before sitting down to make a deal

Buy? Sell? Or Hold?, Singapore Management University

Perspectives@SMU

Equity research is more valuable when times are bad

Crowdsourcing For Success, Singapore Management University

Perspectives@SMU

Fluentlee.com’s co-founder achieved 90 percent savings through crowdsourcing

Designing Emotion Awareness Interface For Group Recommender Systems, Yu Chen, Pearl Pu

Faculty Publications, Information Systems & Technology

Group recommender systems help users to find items of interest collaboratively. Support for such collaboration has been mainly provided by interfaces that visualize membership awareness, preference awareness and decision awareness. In this paper, we are interested in investigating the roles of emotion awareness interfaces and how they may enable positive group influence. We first describe the design process behind an emotion annotation tool, which we call CoFeel. We then show that it allows users to annotate and visualize group members' emotions in GroupFun, a group music recommender.

Haworthnews (05/2014), Western Michigan University

Haworth College of Business News

• Keystone Community Bank Breakfast Speaker Series
• Crafting a Plan for Bell's Brewery
• From Japan to WMU
• Students Take Home Honors in Regional Competitions
• Laura Muth, B.B.A.'14—Embracing Change
• Value Investing

Understanding Season Ticket Holders’ Buying Behaviors, Stephen M. Castro Jr.

Sport Management Undergraduate

Increasing the average dollar spent from fans is important for an organizations’ bottom line. Existing literature focuses on general attendance versus the unique population of season ticket holders. Having already invested fans consume more, due to higher attendance, can increase the bottom line. By having the Rochester Red Wing’s season ticket holders fill out a survey it will uncover their buying behaviors and what affects their attendance. The results show aroma is how fans decide what concessions to buy and new merchandise is how fans decide what merchandise to buy.

The Role Of A Player Development System In Major League Baseball, Kyle Conklin

Sport Management Undergraduate

This paper looks at the role of a player development system and the possible paths to success in Major League Baseball (MLB). The study looked at rookie players in the MLB to see if the path of their journey to the major leagues has an influence on their success as a rookie. Two paths were studied, those who played collegiately and those who went through the minor leagues straight from high school. This study used quantitative data to analyze the differences in player’s performance as rookies through statistics such as batting average and on-base percentage for hitters and winning percentage …

May 2014, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Is Employee Cynicism Killing Your Culture?

Strategic Ways to Re-Configure It Around Trust

Rich Karlgaard says employee cynicism is a red flag

signaling a serious dearth of trust—and explains

what you can do to fix it. . . . . . . . . . . . . . . . . . . . . . . 11

3 Lessons on Retirement Planning From 2 Classic

Cars An old story from car aficionado David

Rosell holds valuable lessons on retirement planning. . 26

Exit Planning: The Necessary Beast—

Due Diligence No experienced buyer purchases

a company …

The Financial Gap Between Athletic Scholarships And Athlete Expenses, Marykate Edmunds

Sport Management Undergraduate

This research examined the financial gap between athletic scholarships and athlete expenditures. The literature shows that several parties feel athletes are being undercompensated for their efforts at their institutions. Therefore, this research was conducted to determine how much money athletes are actually missing out on. The population was DI football players receiving a full ride scholarship at SEC and ACC institutions. Data was collected from the College Board and the US Census Bureau to determine institution financial statistics and athlete expenditures respectively. Results showed a significant financial gap exists for all schools and that there is no significant difference of …

A Comparison Of The Financial Characteristics Of U.S. And German Manufacturing Firms, Daniel Folkinshteyn, Ozge Uygur, Gulser Meric

Rohrer College of Business Departmental Research

The U.S. and Germany rank #1 and #3, respectively, in the world, in terms of the total amount of international trade. U.S. and German firms compete with one another for a larger market share in other countries and in each other’s local markets. And yet, there are no published studies that compare the financial management practices of U.S. and German firms. In this paper, we make a contribution to the finance literature on this subject by comparing the financial characteristics of U.S. and German manufacturing firms. Our findings provide valuable insights for corporate financial managers and for investors who invest …

When Business Is The Mission: A Study Of Faith-Based Social Business In Sub-Saharan Africa, Brian W. Albright

Business as Mission Theses and Dissertations

There is an extraordinary group of people, motivated by their Christian faith, starting businesses in Sub-Saharan Africa because they believe that business plays a key role in alleviating poverty. These faith-based social business (FSB) leaders face situations similar to those faced by leaders in other academic and practitioner fields including business as mission, social entrepreneurship, international business, and international development, given their pursuit of multiple-bottom lines, cross-cultural engagement in undeveloped nations, and a focus on integration of faith. The complexities of their contexts create opportunities and challenges in which their strategies and operations require further investigation and analysis.

This case …

Online Communities Of Practice In The Contact Center Environment: Factors That Influence Participation, Jimmie Ray Black Jr.

Dissertations

Knowledge is a critical element of competitive advantage. More specifically, tribal knowledge developed by workers from on-the-job experiences is of significant value and is also one of the most difficult forms of knowledge to capture and leverage across the workforce. In an effort to capture, store, and share tribal knowledge, organizations have begun to adopt a concept of social learning known as communities of practice. However, low participation by community members in many organizations has resulted in mediocre results. This has been particularly evident in the contact center environment, which has its own unique culture and challenges. Without a solid …

Strategic Human Resources In Casino Operations: Revealing The Perceptions Of Casino Operators And Human Resource Leaders, Gary Burrus Jr.

Dissertations

The casino industry in America continues to grow. As the industry expands, the competition for revenue generation and market share increases. This requires the ability to differentiate from the competition and create competitive advantage, within a highly commoditized industry. In service of this need, capable gaming executives are necessary to design and execute the strategy required. Human resource (HR) leaders are not immune from this requirement. Human resource leaders are in an excellent position to create an HR strategy aligned with organizational strategy to capitalize on an employers’ workforce in support of differentiation and sustained competitive advantage.

Six research objectives …

Building Change Readiness Practices For Information Technology Support Staff, Dianna Joseph Perkins

Dissertations

With the turbulent economic conditions of the healthcare market, organizational leaders are faced with significant factors driving unprecedented change. Healthcare organizations are challenged with reimbursement reductions, high costs, modification of government regulations, and demanding healthcare consumers. Survival for healthcare organizations in this volatile climate requires successful implementation of rapid change. Healthcare leaders recognize a correlation between competitive advantage and the implementation of advanced information technology. Unfortunately, despite the efforts of healthcare leaders, many change initiatives fail. This study explores the effects communication, leadership, and culture strategies have on individual change readiness as perceived by IT support staff in a not-for-profit …

Preface: The Legal And Ethical Environment Of Business, Terence J. Lau, Lisa Johnson

Management and Marketing Faculty Publications

In writing The Legal and Ethical Environment of Business, Terence Lau and Lisa Johnson had simple aims:

• To present the often overwhelming legal environment of business in an exciting and relevant way
• To provide faculty a way of achieving that goal

WHAT'S NEW IN 2.0:

RELEVANT CASES & EXAMPLES

With updated information in each chapter, this textbook will continue to illustrate the relevance of law and ethics to the happenings of the present day.

NEW AREAS OF COVERAGE:

Agency law, ethics, bankruptcy, consumer protection, debtor-creditor relations, and secured transactions. Some of this material may be contained in one or …

Business Leadership Traits Developed By Participation In College Athletics, Kasey Lefebvre

Senior Honors Projects

Out of the over 15 million college students in the United States, there are only about 400,000 that are NCAA recognized student-athletes. People believe the skills student-athletes develop in their athletic careers will help them throughout their entire lives in professional, family and community settings. These qualities are the same sought after by large organizations and they often invest large sums of money into professional development. In fact, a number of CEOs of current Fortune 500 companies including Jimmy Immelt of GE, Edward B. Rust Jr. of State Farm Insurance and Lynn Laverty Elsenhans of Sonoco were student athletes during …

Workforce Incentives That Increase The Efficiency Of Organizations' Workforce, Daniel G. Schoon

Honors Capstones

Capstone submitted as a graduation requirement for the BSU Honors Program.

Cloud Computing: Does Every Cloud Have A Silver Lining?, Aeson Luiz Dela Cruz

Center for Business Research and Development

Up in the clouds, we go. Ever wondered where pictures uploaded on your Facebook profile are stored? How about files that you keep on your DropBox, that you conveniently access wherever you are and whenever you need them? Perhaps, it is more intriguing to ask where videos you have uploaded in YouTube are being kept. Are you not curious enough to ask why your Google mail can provide additional storage capacity when needed? All the answers to these questions lead us to a single direction—to the clouds.

Nebraska Monthly Economic Indicators: May 16, 2014, Eric Thompson, William Walstad, Shannon Mcclure, Mihdi Vahedi

Leading Economic Indicator Reports

The Leading Economic Indicator – Nebraska (LEI-N) rose by 1.89% during April 2014. The rise in the LEI-N, which predicts economic growth in the state six months in the future, suggests solid growth in the Nebraska economy in the second half of 2014. Among the growing components of the leading economic indicator, there was a sharp drop in initial unemployent claims, suggesting solid improvement in labor market conditions. There also was solid improvement in business expectations. Specifically, respondents to the Survey of Nebraska Business predicted an increase in sales and employment at their business over the next six month. At …

Physical Ability Testing: A Review Of Court Cases 1992-2014, Joseph Westlin

Masters Theses & Specialist Projects

Selecting employees for hire and promotion is one of the most essential functions of an organization. Many companies that have positions which contain a physical component rely on physical ability testing as part of their selection procedure. The establishment of both the Civil Rights Act and the Americans with Disabilities Act (ADA) had a profound impact on the manner in which selection testing may legally be conducted (Gutman, Koppes, & Vodanovich, 2011). The current study sought to analyze court cases involving physical ability testing. Results revealed that pure ability tests did not significantly differ from work sample tests with regard …

Attitudes Of Canadian Citizens Toward Farm Animal Welfare: A Qualitative Study, Jeffrey M. Spooner, Catherine A. Schuppli, David Fraser

Farm Animal Welfare Collection

As part of a larger project to determine if there are animal-welfare-related values shared by some commercial food–animal producers and non-producers in Canada, open-ended, semi-structured interviews were conducted to elicit opinions about animal welfare among 24 urban and rural residents not involved in commercial animal production. All participants possessed a self-described interest in food animal well-being and were therefore assumed to represent the views of Canadian non-producers most apt to engage in efforts to shape the animal welfare policies of governments and businesses. Participants described animal welfare in moral or ethical terms, expressed virtually unanimous support for animals having access …