Business Commons^™

Accounting Administrator Perceptions Of Impediments To Seeking Aacsb Accounting Accreditation, Michael E. Bitter, Laurie J. Henry

Accounting Faculty Publications

As of April, 2012, only 168 U.S. institutions had attained and maintained AACSB accounting accreditation. Our objective was to determine why more U.S. institutions have chosen not to pursue AACSB accounting accreditation by identifying accreditation-related issues that are perceived to reduce an institution’s interest in seeking and/or ability to attain it.

Surveys were returned by 103 of the 303 accounting program administrators at U.S. institutions with AACSB business (but not accounting) accreditation. The 86 respondents from units not pursing accounting accreditation neither agreed nor disagreed attainment of accounting accreditation would be valued by their institution’s internal constituencies or would enhance …

Nontraditional Students In Management And Accounting Programs: Investigating The Relationship Between Personality And Major Satisfaction In The Community College Setting, Brad Ward

Doctor of Business Administration (DBA)

High school students and working-age adults are frequently pressured by teachers, relatives, peers, employers, and state and federal governments to attend college for such reasons as obtaining new skills, increasing salary and prestige, and seeking new career opportunities (Baxter & Kavanagh, 2012; Calmes, 2014; Holcomb, 2008; Pringle, DuBose, & Yankey, 2010). Approximately 25% of these students drop out of school within the freshman year (ACT, 2013) due, in part, to a poor personality fit with their major (Jones & Jones, 2014). Consequently, attrition has become a costly problem for university administrators and taxpayers (American Institutes for Research, 2011). Personality is …

Ada News Convention Daily - 2015 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.

Reforming The Global Value Chain Through Transnational Private Regulation, Kishanthi Parella

Scholarly Articles

In many industries, corporations have changed the organization of their production from a vertically integrated model to a model that is often characterized by outsourcing-shifting business activities to external parties -and offshoring, where production occurs at sites overseas. The global value chain (GVC) for an American corporation often involves several tiers of suppliers. One end of the GVC is often occupied by a multinational buyer (MNB), such as a large brand name corporation. At the opposite end of the value chain are the factories, farms, and other production sites that supply multinational corporations with their goods. This organization of production …

Lost Opportunities: The Underuse Of Tax Whistleblowers, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Legal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s dismal performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.

Do Industry Specialist Auditors Add Value In Mergers And Acquisitions?, Ho-Young Lee, Vivek Mande, Jong Chool Park

Accounting Faculty Publications

This study examines whether the stock market returns surrounding announcements of mergers and acquisitions (M&A) are higher for acquiring firms audited by industry specialists. External auditors are uniquely positioned to provide assurance on the financial statements of their acquiring clients both before and after an acquisition. Also, an important aspect of due diligence in M&A transactions is the external auditors review of the accounting records, financial statements, internal controls and information systems of the target company. Using a sample of 4,283 M&A announcements between 1988 and 2011 in the United States of America, we report the results from our main …

Annual Report 2015, Eastern Illinois University

Lumpkin College Annual Reports

This 2015 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.

Why Is The Crowd Divided? Attribution For Dispersion In Online Word Of Mouth, Stephen He, Samuel Bond

Faculty & Staff Scholarship

The widespread availability of online word of mouth (WOM) enables modern consumers to assess not only the opinions of others about products and services, but also the extent to which those opinions are consistent or dispersive. Despite longstanding calls for greater understanding of mixed opinions, existing evidence is inconclusive regarding effects of WOM dispersion, and theoretical accounts have relied primarily on the notion of reference dependence. Extending prior work, this research proposes an attribution-based account, in which consumer interpretation of WOM dispersion depends on the extent to which tastes in a product domain are perceived to be dissimilar, so that …

Case Study - Bank Of America: When Good Is Not Good Enough, Art T. Weinstein, W. Clasen, E. Lorenzo, E. Roberson

HCBE Faculty Presentations

No abstract provided.

Responsible Sales And Service Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy

Books/Book Chapters

The safe service of alcohol is of vital importance to those in the food and beverage industry - failure to act responsibly can result in fines, loss of license and the potential closure of the business. Responsible sale and service of alcohol (RSA) is important for all levels of the hospitality, tourism and retail service industries to minimise the risk of alcohol-related problems associated with the use and abuse of alcohol by any person. Management and all staff who sell or supply alcohol must promote and support a safer environment for alcohol to be consumed in a professional and responsible …

Model All-Payer Claims Database Legislation, Lucy Hodder, Jo Porter, Ashley Peters

Law Faculty Scholarship

With support from the Gary and Mary West Health Policy Center, the APCD Council has developed model legislation guidance for states to develop all-payer claims database legislation.

Work Made For Hire – Analyzing The Multifactor Balancing Test, Ryan G. Vacca

Law Faculty Scholarship

Authorship, and hence, initial ownership of copyrighted works is oftentimes controlled by the 1976 Copyright Act’s work made for hire doctrine. This doctrine states that works created by employees within the scope of their employment result in the employer owning the copyright. One key determination in this analysis is whether the hired party is an employee or independent contractor. In 1989, the U.S. Supreme Court, in CCNV v. Reid, answered the question of how employees are distinguished from independent contractors by setting forth a list of factors courts should consider. Unfortunately, the Supreme Court did not give further guidance on …

Investigating The Views Of Staff To On-Campus Catering In A Third Level Educational Institution, Gereva Hackett, Detta Melia

Other resources

On-campus provision and catering has become a very important part of campus life for both staff and students. The aim of this study was to investigate the views of staff to on-campus catering in a large third level educational institution. There was a response rate of 68% from all categories of staff.

A comprehensive investigation of existing trends in the food and beverage sector in general and on-campus is provided in this study analyses in a literature review.

The results of the survey concur with the secondary research of on-campus catering in the UK. The findings of this research have …

Campagne Restaurant : A La Carte Menu, Campagne Restaurant

Menus of the 21st Century

No abstract provided.

Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley

Faculty Articles

Donald Rumsfeld famously stated, “There are known knowns. These are things we know that we know. There are known unknowns. That is to say, there are things that we know we don’t know. But there are also unknown unknowns. There are things we don’t know we don’t know.” Rumsfeld’s statement can be applied to our state of knowledge regarding the accounting for operating leases in the future. There is general agreement (that is, a “known known”) that new standards will require lessees to report most of the assets and related liabilities associated with operating leases on the balance sheet—a significant …

Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps

Faculty Articles

This paper extends the body of research investigating potential differences in face to face and online delivery of a business law course. Using a unique survey, it investigates student perceptions of their learning and understanding of key course concepts, as well as student satisfaction with the course and course instruction. Further, the paper explores the specific characteristics of online versus face to face students that may impact their satisfaction.

Credit Cards, Financial Responsibility, And College Students: An Experimental Study, Lucy F. Ackert, Bryan K. Church

Faculty Articles

Policymakers are concerned about the limited financial expertise of young adults because their naiveté leaves them vulnerable to the perils of excess debt. We report the results of three experiments designed to investigate college students' mental representations of credit cards, focusing on linkages to financial responsibility. Students complete an inferential reasoning task in which they assess conditional relations to provide evidence on their rudimentary understanding of what credit card ownership entails. The findings suggest that students readily associate credit card ownership with the need to exercise financial responsibility. Yet, they have difficulty correctly assessing conditional relations. While these young adults …

Defining A Filipino Heritage Brand In The Digital Age, Paz Esperanza T. Poblador

Center for Business Research and Development

How does an undefined yet strong heritage human brand compete in this rapidly-evolving, social-media crazed, digital-marketing driven business environment? The fiercely competitive arena of the fashion industry, where artisanal apparel tends to be so quickly commoditized by imitators and aggressive competition from top-of-mind global mass-produced brands, is where Filipina designer Patis Tesoro has been thriving and surviving as a passionate serial entrepreneur for over four decades now. Regarded as The Grand Dame of Philippine Fashion, she has done her fair share in uplifting homegrown arts and crafts by meticulously creating unique pieces of textile, clothing, home decor, and fine art, …

What Could Tourism Do To A Small Fishing Village: A Case Study Of The City Of Weihai, China, Xiaofan Cui, Jerome Argusa, Babu P. George, Joseph Lema

Management Faculty Publications

Weihai City, located on the east end of Shandong Peninsula in Northeastern China was once a small and remote fishing village. In recent years Weihai City has become one of the most popular tourism destinations in China. The tremendous development of tourism has had a significant impact on Weihai’s economy, physical environment, and culture. Weihai is now famous for the beautiful coastal scenery, high quality leisure living, and a strong Korean and increasingly Russian influence. This study examines the perception of Weihai residents on the position of Weihai as a tourist destination and also their vision of Weihai’s future tourism …

Order Of Entry Into Foreign Countries By Us Multinationals Since 1965: Role Of Psychic Distance Over Time And Across Sectors, Suresh Singh

Management and Marketing Faculty Publications

Observations of internationalizing manufacturing firms, in the late seventies, revealed that the order in which firms enter foreign countries is influenced by psychic distance (perceived closeness based on factors such as culture, language and development level). Since then, the world has undergone rapid globalization and services have replaced manufacturing as the dominant sector of the world economy. To ascertain whether (a) psychic distance is still relevant and (b) industry sector impacts the relationship between psychic distance and order of entry, this paper analyzed the order of entry into foreign countries by US multinationals in manufacturing and services sectors since 1965. …

Topology Of Reciprocal Trade Agreements – A New Perspective, Suresh Singh, Sundaram Dorai

Management and Marketing Faculty Publications

The topology of the worldwide network of reciprocal trade agreements is evolving in ways that defy conventional wisdom. It is at odds with the triad hypothesis, that is, a view of the world consisting of three mutually isolated major blocs, structured in a hub and spoke fashion - Americas with US as the hub, Europe with European Union as the hub and Asia with Japan as the hub. Moreover, many new agreements, traditionally called ‘regional’, are actually inter-regional. In order to make sense of these developments, we charted the evolution of the network using social network analysis and arrived at …

Derivatives Pricing With Accelerated Trinomial Trees, Conall O'Sullivan, Stephen O'Sullivan

Articles

Accelerated Trinomial Trees (ATTs) are a derivatives pricing lattice method that circumvent the restrictive time step condition inherent in standard trinomial trees and explicit finite difference methods (FDMs) in which the time step must scale with the square of the spatial step. ATTs consist of L uniform supersteps each of which contains an inner lattice/trinomial tree with N non-uniform subtime steps. Similarly to implicit FDMs, the size of the superstep in ATTs, a function of N, are constrained primarily by accuracy demands. ATTs can price options up to N times faster than standard trinomial trees (explicit FDMs). ATTs can be …

2014-2015 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2014-2015 Audit Report for Morehead State University.

Dental Practice Success Vol. 1 No. 4, American Dental Association, Publishing Division

Dental Practice Success

No abstract provided.

Bachelor Of Science In Sport And Recreation Management Degree Curriculum Sheet | 2015-16 Catalog, Nova Southeastern University

Huizenga Undergraduate Course Catalogs

No abstract provided.

03. Economics, Northeastern State University

Oklahoma Research Day Abstracts

No abstract provided.

07. Marketing, Northeastern State University

Oklahoma Research Day Abstracts

No abstract provided.

Bachelor Of Science In Management 2015-2016 Degree Curriculum, Nova Southeastern University

Huizenga Undergraduate Course Catalogs

No abstract provided.

Developing A Workplace Sexual Violence Framework Related To Women Truck Drivers, Kim Bourne

Nursing Faculty Publications

No abstract provided.

Assessing The Accuracy Of Vendor-Supplied Accessibility Documentation, Laura Delancey

DLTS Faculty Publications

Purpose

Design/methodology/approach

Findings