Business Commons^™

Going Concern: Where Is It Going?, Clemense Ehoff Jr., Dahli Gray

All Faculty Scholarship for the College of Business

On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption. This exposure draft is the FASB’s most recent attempt to bring closure to a project that began in 2007. This paper examines the going concern presumption and the FASB’s treatment of the going concern from 2007 to the present.

Electronic Health Record (Ehr) Adoption: Failure Or Success?, Madison Ngafeeson

Conference Presentations

Electronic Health Record (EHR) is hailed as a health information technology with great potential to significantly boost healthcare outcomes, reduce medical errors, increase legibility and minimize healthcare costs. The implementation of EHRs is expected to be completely mandatory in the United States by 2015. While evidence of EHR system implementation in research goes back over fifteen years ago, and is continually increasingly being adopted, it would seem be a good time to pause and take critical look down the years. Can it be said that EHR implementation has been a success, or, perhaps a failure? This study explores the subject …

Creating A Wellness Culture Through Human Resources, Eleanor Marschke, Bahaudin G. Mujtaba

HCBE Faculty Articles

Healthcare costs in the United States have been increasing in recent years. The increase in healthcare costs and the lack of affordable health insurance affects many individuals and organizations. Human resources (HR) departments have started to take strategic steps to lessen the effect of high healthcare costs to the organization. Creating a culture of wellness at work and implementing workplace wellness programs, allows HR to support individual efforts towards a healthy lifestyle. By proving why organizations should invest in their most valuable asset, their employees, the human resources department can strengthen their position as a strategic partner. This paper addresses …

Haworthnews (03/2014), Western Michigan University

Haworth College of Business News

• Distinguished Speaker Series RSVP
• Team of business students wins national case competition
• Gutierrez to speak at 2014 food marketing conference
• WMU launches new MBA case competition
• Why Big Growth Starts with Killing Ideas
• It's a Whole New Ball Game
• Top Safety Tips When Using Mobile Devices
• Annual Wounded Warrior 5k returns in April
• Professor named Association for Business Communication fellow
• WMU and new medical school offer dual MD-MBA degree

Dissent In Parliament As Reputation Building, Brandon Schaufele

Business Publications

Members of Parliament (MPs) face strong incentives to vote along party lines. MP dissent, even though it generally does not alter legislative outcomes, may provide a mechanism for MPs to build reputations with local constituents. Using all 32,216 observations at the MP-bill-vote level for the 39th Parliament of Canada, I demonstrate that, after accommodating for selection on unobservables, MPs whose previous election was competitive are 13 percent more likely to dissent and 2.3 percent more likely to defect on any given vote. These results suggest that reputation and local political conditions matter more than previously believed.

The Domestic Death Of A Global Icon? A Situational Analysis Of The Irish Public House, Gail Cotter Buckley, Angela Wright

Dept. of Organisation & Professional Development Publications

The public house has formed an intrinsic part of the Irish way of life for centuries, but it may soon be gone due to changes in demographics, alcohol consumption, and other variables including psychographic and geographic factors. Changes in Irish society during the rise in affluence characteristic of the Celtic Tiger era, and applicable Government policies have all played a role in altering the Irish pub culture. This research examines the current situation of the public house market in Ireland today with an aim of recommending some viable solutions to this declining industry. Government intervention in the future will be …

Are Online Pharmacy Prices Really Lower In Mexico?, Thomas M. Fullerton Jr., Adam G. Walke

Departmental Papers (E & F)

Empirical research on international pharmaceutical prices has uncovered numerous interesting commonalities and differences across international markets. This study examines price differences for brand name medicines sold over the Internet in the United States and Mexico. Web sites in both countries advertise their services in English and price their products in dollars. Sample data for 50 topselling medicines are from October 2011 for equal dosages on a per unit basis, exclusive of shipping fees, handling charges, and taxes. For a few medicines, the savings available to consumers who purchase them from companies in Mexico are very large. For most medicines in …

Empirical Study On The Relationship Between Ethical Leadership And Organizational Climate Of Innovation, Virlena Crosley

Doctor of Business Administration (DBA)

In today’s world, it is imperative that organizations continuously innovate because their long-term survival is threatened when they do not. Research has shown that two elements are required for an organization to be innovative: an innovative climate and an effective leadership style. Recent studies have begun to explore the relationship between the ethical dimension of leadership and outcomes of an innovative climate, such as promotion of technological innovation and support for innovation.

While there is evidence that ethical leadership may improve innovative climate, the relationship between the two constructs has not been explored. The purpose of this study was to …

Use Of Peripheral Route Triggers To Test Buying Habits On Social Curating Sites, Kellie K. Brown

Communication Studies

Ecommerce has become an increasingly visual activity as images of product fill websites, social media, and social curation sites. The Elaboration Likelihood Model has often been used to examine and explain online purchasing behavior; however, this previous research barely touches on the use of peripheral cues. In analyzing the effect of peripheral cues on buying habits when searching social curation sites, statistical results from a survey conducted using women aged 18 to 34 in the San Luis Obispo area showed that these cues made no difference on the activity of a user. Regardless of their awareness to the visual cues, …

Wilson Hired As Assessment Officer At Lindenwood, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

New Dentist News (March 2014), Ada Committee On The New Dentist

New Dentist News

New Dentist News offers timely information on scientific, social, educational, political and economic developments affecting new dentists. This collection is historical and items may not reflect current standards. For up-to-date information contact the ADA. The New Dentist News was alternately titled ADA Lifeline, 1997-June 2001.

Theresource, Georgia Southern University

Human Resources Newsletter

• Performance Evaluations
• Training Opportunities
• Class & Comp Updates
• Retirees Recognition Ceremony
• Personnel Action Form & PPGRA Training
• Summer Student Employment Job Fair
• Interviewing Student Employees
• Student Employment Week
• Elements of the Job Posting
• Who's Next In Line? Succession Planning
• Congratulations!
• Eagle Perks
• Staff Council Newsletter

Cikli I Zhvillimit Të Produktit, Herolind Dreshaj

Theses and Dissertations

Në këtë punim do të njiheni mbi ciklin e zhvillimit të produktit. Njëherësh, tema ngërthen në vehte definimin e ciklit të zhvillimit të produktit duke filluar nga: Zhvillimi i produktit, Futja e produktit (lançimit), Rritja e produktit, Pjekuria e produktit dhe Rënia e produktit.

Tema është punuar në pesë kapituj, duke përfshirë këtu edhe rastin e studimit dhe përfundimin. Shtjellimi i temës fillon me definimin e ciklit të zhvillimit të produktit. Kapitulli i dytë dhe i tretë i dedikohen parimeve bazë te ciklit te jetës së porduktit dhe Analizës së ciklit të jetës së produktit. Në kapitullin katër shtjellohet cikli …

Sistemi Për Menaxhimin E Cilësisë Dhe Sigurisë Ushqimore Në Ndёrmarrjet E Vogla Në Kosovë Rast I Studimit: Iso 22000 Në Flexograf Sh.P.K., Diana Salihu

Theses and Dissertations

Gjatë viteve të fundit, sistemi për zbatimin dhe çertifikimin e menaxhimit të sigurisë së ushqimit është rritur ndjeshëm në mbarë botën, duke reflektuar rëndësinë që kanë këto standarde për disa sektorë dhe aktivitete. Bazuar në rishikimin e literaturës që kam hasur unë, ekziston një numër i madh i projekteve kërkimore të kryera në këtë fushë. Ky punim reflekton në atë që ne besojmë se është kontributi kryesor që e karakterizon sigurinë ushqimore dhe miratimin e sistemeve të menaxhimit nga kompani të ndryshme në mbarë botën. Në mënyrë më të detajuar, qëllimi im është që të sigurojë fakte të bazuara në …

Krijimi I Ambientit Për Tërheqjen E Investimeve Në Nivel Lokal”Komuna E Kamenicës”, Lulzim Thaqi

Theses and Dissertations

Zhvillimi ekonomik ka për qëllim të përmirësojë cilësinë dhe jetën socio-ekonomike të përmirësimit të kushteve të jetesës për qytetarë. Gjithashtu ka për qëllim të sigurojë rritje të vazhdueshme dhe të qëndrueshme duke krijuar kushtet e nevojshme për një rritje ekonomike afatgjate, duke ndikuar në ngritje të edukimit të fuqisë punëtore për t’i ngritur kapacitetet adekuate të zhvillimit. Duke nënkuptuar rolin e rendësishëm të krijimit të ambientit në nivel lokal është nënkuptuar që roli i komunës në këtë sferë është jashtzakonisht i rëndësishem sepse edhe vet shteti zhvillohet nga komuna. Komuna duhet të ketë nje rrol shumë aktiv me qytetarët e …

Tregu I Sigurimeve Në Kosovë, Merita Berisha

Theses and Dissertations

Vet fjala Sigurim në gjuhë të ndryshme përveq rëndësis së saj ekonomike , juridike ose teknike ka rëndësi edhe më të gjerë rëndësi të përgjithëshme e cila sipas kuptimit etimologjik shënon konceptin e sigurimit besimit në diqka , mbrojtjes , siguri , garanci. Për të menjanuar apo paksuar rreziqet apo kërcnimet shoqëria ka marrë një varg masash , që nga krijimi I fondeve të përbashkëta të ushqimeve apo sigurimit të jetës deri në krijimin e shoqërive aksionare të përbashkëta të specializuara të cilat ndajnë ndërmjet e tyre , rrezikun e humbjës , dëmtimit dhe pasigurisë në tërësi. Nisur nga këto …

An Indigenous Women Perspective Of Work And Organisation: The Maya Way, Jennifer Manning, J. Miguel Imas, Paul Donnelly

Conference papers

Western literature in management/organisation studies focuses primarily on gender issues that affect inequalities experienced by women at work. Adopting, in some cases, critical and feminist theoretical positions, the gender debate unfolds questions on the prevailing male discourse that is dominant in management and business organisations. Most of these theoretical assumptions tend to influence, subsequently, the way in which we understand the experiences of women in the developing or under-developed world. That is, these theoretical positions occupy a privileged voice upon which to write, describe and analyse the experiences of women in contexts where these Western discourses seem either alien or …

Mirrors: 'Bleeding' The Creation Of Alternative Organization Through A Liberating Ideology Of Transformative Humanism, Alia Weston, J. Miguel Imas, Paul Donnelly

Conference papers

In this paper, we propose a new way of explaining the everyday practices of communities who socially organize to create sustainable grass-roots engagement. We discuss how this collective engagement is based on principles and values of socio-economic engagement that are fundamentally different to those associated with capitalism. We theorise that these community engagements are sustained by an organizational ideology of 'transformative humanism' that is founded on an ongoing struggle for emancipation. Our perspective is constructed through a combination of Frantz Fanon's ideas on humanism, Manfred Max-Neef's barefoot economics, and Paulo Freire's pedagogies of hope and transformation. We suggest that movements …

A Model To Support It Infrastructure Planning And The Allocation Of It Governance Authority, Steven M. Thompson, Peter Ekman, Daniel Selby, Jonathan W. Whitaker

Management Faculty Publications

Information technology (IT) requires a significant investment, involving up to 10.5% of revenue for some firms. Managers responsible for aligning IT investments with their firm's strategy seek to minimize technology costs, while ensuring that the IT infrastructure can accommodate increasing utilization, new software applications, and modifications to existing software applications. It becomes more challenging to align IT infrastructure and IT investments with firm strategy when firms operate in multiple geographic markets, because the firm faces different competitive positions and unique challenges in each market.

We discussed these challenges with IT executives at four Forbes Global 2000 firms headquartered in Northern …

Compilation And Review Engagements, March 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Influence Of Descriptive Norms On Investment Risk, William J. Montford, Ronald E. Goldsmith

AMTP Proceedings 2014

This study examines the effect of descriptive norm messages (i.e., highlighting what others are doing) on intentions to increase investment risk. Evidence shows that alarming numbers of people nearing retirement insufficiently save for this next life stage. In addition, research finds that differences exist in investment risk tolerance between men and women, with many women investing too conservatively. This finding is of particular concern as women typically experience longer lifespans, thus relying on accumulated savings for longer periods of time. The present study extends work in financial marketing by examining the influences of social norms and peer influence, constructs shown …

Communiversities: A Unique Outreach Opportunity For Business Schools, Renee Fontenot, Richard E. Mathisen

AMTP Proceedings 2014

Communiversities are a growing phenomenon in communities where public and private partnerships are formed to provide local economic growth and educational advancement. This research presents several case studies of communiversities in the United States and Canada. The individual communiversities are unique with respect to how they address the needs of local communities and the commitment of members of the partnership to serve the needs of the community. The term communiversity is derived from the partnership of educational institutions and local business and government entities to meet the unique needs of the city or area that they serve. The objective of …

Processing Popup Ads And Print Ads: A Comparative Study Between American, Brazilian, And Argentinean Consumers, Gary H. Kritz, Hector R. Lozada

AMTP Proceedings 2014

As more and more companies become global business entities, it will be important to find out how traditional consumer behavior processes and relationships work in different countries. A comparison of the processing of a traditional print ad and popup ad are compared within and between the United States, Brazil, and Argentina. Very little research exists regarding traditional consumer behavior and advertising model outcomes in Brazil and Argentina. Since these two Latin American countries have become large economic powers in the global economy, it is important to study how these countries’ consumers react to existing models of consumption and advertising. Could …

Exploring Hotel Website Effectiveness By Hotel Class, Michael Musante

AMTP Proceedings 2014

The internet is an increasingly important communication and distribution channel for hotels. More than ever before consumers are making reservation decisions strictly on their experience with the hotel website. Given this, it is critical for hotels pay close attention to the effectiveness of their online presentation. This premise would seemingly hold true for lodging facilities at all price point levels. The purpose of the study was to examine website effectiveness for hotels of various class levels. In the study, hotels were segmented based on level of accommodation using the “Star Rating” system. Each hotel website was evaluated on a number …

Tax Harmonization In The West African Monetary Zone: Issues And Challenges, Emmanuel Ating Onwioduokit

Bullion

This paper explored the theoretical underpinnings for tax harmonization in a monetary union and critically perused the existing tax system in the WAMZ countries and found considerable differences in the applicable tax rates across the countries in the zone. This paper found that tax and proposes that tax harmonization should be the goal for all aspects of member states' tax system and concluded that a high degree harmonization is necessary in the indirect taxes; as such taxes may create an immediate obstacle to the free movement of goods and the free supply of services within the internal market.

Bridging The Housing Deficit Gap In Nigeria Through The Mortgage Refinancing Scheme., Bandele A. G. Amoo, Nkereuwen I. Akpan, B. Hamma

Bullion

The objective of this paper is to assess the efficacy of housing mortgages and the current mortgage refinancing company at addressing the housing deficit in Nigeria. This paper would be structured ' thus: section I is the introduction, while section 2 looks of housing provision and policy in Nigeria. Existing housing finance options in Nigeria are discussed in section 3 and the need for mortgage refinancing in Nigeria in section 4. Challenges of mortgage refinancing in Nigeria are examined in section 5, while the conclusion and recommendations are presented in section 6.

Cost Reduction Strategies & Corporate Governance: The Need For A Paradigm Shift In Public Sector Financial Management In Nigeria, Sunny Ekakitie-Emonena

Bullion

This study is on exposition of the imperatives of cost reduction strategies and corporate governance practices as it relates to financial malfeasance. The mechanics for a paradigm shift discussed include: cost reduction techniques, adoption of cost efficiency techniques and maintenance and reportage of accurate financial records, etc.; along with adoption of sound corporate governance policies of accountability, adherence to regulatory framework, and respect for stakeholders' interest. The study concludes by suggesting further initiatives to 'clean-up and reposition' the sector for growth & economic development. These include: effective justice system, stepping up the policy of cashless economy, entrenching protection programs for …

The Analysis Of The Hcs Department's Injury And Illness Prevention Program, Matthew Evers

BioResource and Agricultural Engineering

The Horticulture and Crop Science department had created their own Injury and Illness Prevention Program (IIPP) which was placed online using Cal Poly’s “PolyLearn” module. The program had just been created and generally covered some of the basic IIPP elements required by CalOSHA law, however it had various points of improvement to fulfill all IIPP regulations. It was found that the program content was not in compliance with CalOSHA laws regarding hazard inspection, training, and record keeping, but through meetings with the various department staff, these areas were brought into compliance with CalOSHA requirements, or are expected to be …

Analyzing Organizational Consulting As A Professional Practice: An Exploration Of The Theoretical And Attitudinal Assumptions, Kristina Rose Cosgrave

Communication Studies

This project (with both theoretical and applied portions) serves to enrich understanding about the vicissitudes of organizational consulting while simultaneously serving as preparation for working in this field. With such a wide spectrum of approaches and disciplines among professional consulting occupations, an important objective of this project is to explore underlying theoretical principles that generally influence the field of organizational consulting. In this project, theoretical insights from many pertinent organizational communication and persuasion concepts, especially Edgar Schein’s (1969, 1988, 2009) behavioral models of organizational consultation (purchase-of-expertise, doctor-patient, and process), are offered to accompany the professional correspondences with which they correspond. …

Are We Really Going Green Part Three, Craig G. Harms

AMTP Proceedings 2014

This paper is a second follow-up to “Green, Part One” and “Green Part Two.” In Part One the topic of Interrupted Time Series (ITS) is used to develop a multiple regression model to predict the usage of electricity at the author’s home. In the second paper a multiple regression model is developed to predict water usage in the home. The third paper is a follow-up paper after some of the data in the second paper was found to be spurious. This third paper not only cleans up the bad data, but looks at the proper usage of ITS versus a …