Business Commons^™

Colgate And The American Dental Association Inspire Hispanic Families To “Share More Time, Share More Smiles” During Oral Health Month This June, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains, Michael T. Lee, Celia J. Renner

Accountancy Faculty Publications and Presentations

This educational case study describes an entrepreneurial crisis at Global Dental Equipment (GDE), a company selling used dental equipment. GDE had grown from a startup and reached a volume of activity such that the founder was no longer able to personally manage all of the dayto- day aspects of the business. The evolution of GDE from startup to rapid growth to bringing in outside investors and a Board of Directors is described. During its early years, GDE’s accounting system supported historical reporting, compliance, and taxation requirements. However, GDE reached a point where it needed to use more detailed and relevant …

دوافع ووسائل تبني الإدارة لممارسات إدارة الأرباح المحاسبية وسبل الحد منها دراسة تطبيقية لعينة من الشركات العراقية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

المستخلص: نظرا للأهمية التي يمثلها صافي الربح بالنسبة للأطراف ذات العلاقة بالمؤسسة تلجأ الادارة الى ممارسة نوع من التأثير المتعمد والتلاعب بالأرباح المعلنة من خلال استخدام أساليب حقيقية أو محاسبية سواء كانت في اطار المعايير والمبادئ المحاسبية أو خارجها وذلك سعيا منها وراء تحقيق أهداف ورغبات معينة, لذلك فان اعتماد الأطراف ذات المصلحة على رقم الربح المحاسبي وحدة دون الأخذ بعين الاعتبار العوامل الأخرى التي تؤدي الى تخفيض مستوى جودة الأرباح من شأنه أن يؤدي الى اتخاذ قرارات غير عقلانية بسبب وجود تحيز في قياس الدخل من طرف الادارة, وبالرغم من الدور الذي يمكن أن تلعبه المعايير المحاسبية في الحد …

أهمية الافصاح عن الايراد المتولد عن التجارة الالكترونية في الوحدات الاقتصادية المطبقة للنظام المحاسبي الموحد, اسعد منشد محمد

Muthanna Journal of Administrative and Economics Sciences

ملخص البحث : ان جميع الإجراءات المحاسبية تأسست ونشأت وطورت للتعامل مع البيئة التجارية التقليدية بهدف خروج النظام المحاسبي بمعلومات تتمتع بمصداقية اكثر والملائمة لعملية اتخاذ القرارات . و اليوم وفي ظل التطور الهائل الذي لحق بالأعمال وتطبيق بلدان العالم البيئة التجارية الجديدة المتمثلة بالتجارة الالكترونية والعولمة التي أزالت جميع القيود والحدود الاقتصادية للدول وحولت الأسواق المحلية الى أسواق عالمية مفتوحة من خلال التجارة الالكترونية ، قد وضعت المحاسبين أمام تحديات جديدة في الفكر المحاسبي ، فتناول الباحث موضوع الإيراد المحاسبي المتولد من خلال التجارة الالكترونية وأهمية الإفصاح عن هذا الإيراد ضمن البيانات المالية للوحدة الاقتصادية كون أن الإيراد وتحققه …

الاقتصاد البسيط… واشكالية تزايد الاستهلاك البذخي في العراق انموذجا للمدة 2004-2014, غسان طارق ظاهر

Muthanna Journal of Administrative and Economics Sciences

المستخلصالاستهلاك سلوك طبيعي للإنسان للمحافظة على وجوده وتلبية حاجاته وإذا تخطى الاحتياجات المطلوبة فأنه يعد سلوكا سلبيا تعدى مرحلة الحاجة المعقولة والمبررة من سلع وخدمات أساسية إلى أخرى كمالية، فالعراق يعد واحداً من تلك الدول الذي انفتح على العالم الخارجي بعد تغيير النظام السياسي عام 2003، والسماح له بتصدير النفط دون قيد او شرط، وفتح الحدود امام مختلف انماط التجارة، مما سمح بتدفق السلع والخدمات من والى العراق، فضلا عن الرغبة المفرطة للأسر العراقية نحو الاستهلاك كردة فعل لما عاشه الشعب العراقي من ظروف قاسية اقتصادية واجتماعية ونفسية، لذا يحاول الباحث تسليط الضوء على ظاهرة تزايد الاستهلاك البذخي واثره على …

دراسة تحليلية لأسباب عدم اقرار الموازنة العامة في العراق للعام 2014, سندس جاسم شعيبث

Muthanna Journal of Administrative and Economics Sciences

انهى العراق عام 2014 بدون اقرار الموازنة نتيجة للخلافات والنزاعات السياسية والاختلالات في بعض مواد الدستور التي هيأت لذلك وما نتج عن ذلك من اثار على الاقتصاد العراقي وعرقلة مسار التنمية في العراق ، واتى عدم اقرارها في ظل ظروف استثنائية عاشها العراق في عام 2014 من انخفاض اسعار النفط والاوضاع الامنية المتدهورة التي جعلت العراق يعاني من عجز حقيقي، وركزت هذه الدراسة على مسائل مختارة دون ادعاء التغطية الشاملة.

Ada Applauds Fda Nutrition Label Requirements, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

Federal Government, Ada Emphasize Importance Of Flossing, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

Wonderbox Technologies Collaborates With Ada On Plans To Create New, Comprehensive Dental Provider Credentialing Site, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

2016 Annual Reports And Resolutions, American Dental Association

ADA Transactions

This item is part of the Annual Reports and Resolutions subtitle of the ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and Transactions. Generally, the ADA Transactions are published in multiple volumes throughout the year. Older versions include reports from all departments as subsections, while more recent versions include only those of councils, commissions, and committees.

2016 Supplement Vol. 1, American Dental Association

ADA Transactions

This item is part of the Supplements subtitle of The ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and the Transactions. Generally, The ADA Transactions are published in multiple volumes throughout the year. The Supplements function like an appendix and are, in more recent editions, numbered separately with page numbers determined by HOD reference committee assignation. Items are described variously as "Supplement #", "Volume #", etc. throughout the series but have been labeled here as Vol. # for …

2016 Supplement Vol. 2, American Dental Association

ADA Transactions

This item is part of the Supplements subtitle of The ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and the Transactions. Generally, The ADA Transactions are published in multiple volumes throughout the year. The Supplements function like an appendix and are, in more recent editions, numbered separately with page numbers determined by HOD reference committee assignation. Items are described variously as "Supplement #", "Volume #", etc. throughout the series but have been labeled here as Vol. # for …

Corporate Social Responsibility/Sustainability Reporting Among The Fortune Global 250: Greenwashing Or Green Supply Chain?, John K. Lewis

Faculty and Staff - Articles & Papers

The sustainability reporting efforts of MNCs who are members of the Fortune Global 250 (FG250) was investigated. The focus was on sustainability reporting by MNCs of supply chain impacts. The reporting of FG250 MNCs was examined to determine if greenwashing was occurring or whether MNCs had committed to operating a green supply chain. A mixed methodology was used consisting of quantitative analysis of twenty-five MNC CSR/sustainability reports which were randomly selected from the FG250 listing. Qualitative analysis using content analysis was also conducted on the reports. Both methodologies concentrated on the sustainability reporting of the selected MNCs in regard to …

Center For Real Estate Quarterly, Volume 10, Number 4, Portland State University. Center For Real Estate

Center for Real Estate Quarterly

Table of Contents:
-- Can Rent Control and Rent Stabilization Solve Portland's Housing Affordability Problem? by Mackenzie Kisiel (p. 5-19)
-- State of the Economy by Andrew Crampton (p. 20-27)
-- Residential Market Analysis by Alex Joyce (p. 28-53)
-- Multifamily Market Analysis by Marc Strabic (p. 53-66)
-- Office Market Analysis by Melissa Beh (p. 67-76)
-- Industrial Market Analysis by Andrew Crampton (p. 77-81)
-- Retail Market Analysis by Melissa Beh (p. 82-91)

The Abuse Of Foreign Income Tax Credit, Janki P. Patel

Honors College Theses

This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.

Perceived Believability Of Televised Green Advertising, Linda Jo Warren

AMTP Proceedings 2016

Consumers are typically skeptical and cynical of advertising claims for products and generally disbelieve most advertised information. Believability of advertisers’ claims is crucial for consumer adoption of products, but consumers’ environmental imagination should be assessed to enhance believability of green marketing claims. Consumer belief in an advertised product is nearly essential to prompt the consumer to purchase. This paper examines the perceptions of consumers and their believability of specifically green versus non-green televised advertisements. The FTC considers not only a product in its rulings, but also the packaging, formulations and disposal of the product. Consumer belief of advertising relating demographic, …

“Money Worlds” And Well-Being: An Empirical Test Of Tatzel’S Model Of Consumer Styles Based On Money Dispositions And Materialism With Extension To Other Consumer Behavior Variables, Leisa Reinecke Flynn, Ronald E. Goldsmith, Michael Brusco

AMTP Proceedings 2016

Miriam Tatzel (2002) has proposed a comprehensive theory of “money worlds and well-being” comprised of four prototypes of consumer behaviors based on whether consumers are high or low on materialism and simultaneously tight or loose with money. These four prototypes (Value Seekers, Non-Spenders, Big Spenders, and Experiencers) are proposed to differ strikingly along a variety of values, attitudes, and behaviors. Three earlier studies have reported tests or the model, but none specifically tried to confirm empirically the four types of consumers. The present study uses data from 1016 U.S. student consumers to test empirically the proposed typology and the proposed …

Do Houses Have Brands?, Melanie Eva Bruce

AMTP Proceedings 2016

Brands have been shown to create identity, and theories of branding are used to explain purchase decisions. The importance of consumers’ creation of identity through consumption has important implications for housing. While traditionally reflected as a rational economic decision, the real estate purchase decision has been shown to incorporate much more (Marsh & Gibb, 2011). Research, by Beer et al. (2007), showed that housing is increasingly being used both as a location for, and object of, higher level consumption.

Self-congruity theory proposes that consumers attempt to preserve or enhance their self-image by selecting brands with ‘images’ they believe are congruent …

Online And In-Store Compulsive Buying Among Metrosexuals And Other Male Consumers, Michael Lee Thomas, Luther Trey Denton Iii, Lindsay R. Larson, Kathleen Gruben

AMTP Proceedings 2016

This paper presents an exploratory study of compulsive buying behavior among males, specifically metrosexual consumers. These men represent significant purchasing power, but to date they have not been studied in both online and in-store environments. The current research has significant importance for public policy, consumer behavior and marketing. The literature has largely ignored male compulsive shopping behavior, especially how this behavior manifests itself in different shopping environments and among different subsets of male consumers. For the current research, data was gathered via an online survey of 193 males. The study discusses both online and in-store compulsive buying by various product …

The Impact Of Shadowing Within A University Sales Program, Linda G. Mullen, Lindsay R.L. Larson

AMTP Proceedings 2016

Oftentimes sales faculty seek to build real-world opportunities into their coursework that will allow students to observe first-hand the material presented in the classroom. While these kinds of experiential learning projects are assumed to be beneficial to sales classes, research on the actual benefits derived from these opportunities is limited. The current paper describes a 7-step shadowing opportunity for students within a University Sales program, and reports findings with quantitative and qualitative assessment data. Over five academic semesters between 2012 through 2015, 131 students within an advanced sales course at a Southeastern University were each asked to locate and shadow …

Opportunity Loss And Opportunity Cost: Consequences Of Not Attending Class, Michael Latta, Henry Lowenstein

AMTP Proceedings 2016

Business Schools are charged with equipping the next generation of marketing professionals with the skills and knowledge to benefit both the businesses they work in and the country at large. Regional accrediting bodies such as the Southern Association of Colleges and Schools (SACS) and international bodies like the Association to Advance Collegiate Schools of Business (AACSB) review teaching practices in an effort to improve educational effectiveness at the Business School level. This movement, known as Assurance of Learning, is practiced in Business Schools everywhere. This paper explores the effect of students’ skipping classes in a capstone Marketing Strategy course on …

From Ethical To Sustainable Consumption: An Exploratory Study Of Students' Familiarity With Mindful Consumption, Julie M. Pharr

AMTP Proceedings 2016

This paper seeks to further the marketer's understanding of ethical consumption by exploring differences in the way people perceive ethical consumption, mindful consumption, and overconsumption. The results support the idea that neither ethical nor mindful consumption designate a clearly defined set of practices. Researchers cannot count on even better- informed consumers to understand the full extent of ethical consumption possibilities or correctly apply more encompassing terms such as mindful consumption or overconsumption. As the construct of ethical consumption broadens to sustainable consumption, researchers will need to carefully operationalize the construct.

Share Of Wallet In Loyalty Research: Issues And A Methodology To Address Them, Arthur W. Allaway, Kyoungmi Kim, David Berkowitz

AMTP Proceedings 2016

In a competitive market environment, share of wallet is a key measure for customer relationship management. Share of wallet analysis enables the firm to be more proactive in their ability to target customers to increase additional spending. Although share of wallet is important as a measure of customer loyalty, there is a dearth of research which focuses on share of wallet per se. In this paper, we briefly review the share of wallet literature in the context of its value to loyalty researchers. We illustrate some issues regarding share of wallet in identifying loyalty and then discuss the development of …

Television Viewership Among Millennials: An Analysis Of Millennials Usage And Preferences Of On-Demand & Broadcast Television Services, Summer Shelton, Nicholas Mckaig, Cristian Gonzalez Mendez

AMTP Proceedings 2016

The purpose of this study is to identify the usage and preferences of millennials viewing television content on broadcast or on-demand television subscriptions. The study focuses on those aged 18-35, but also provides results for those falling outside of this age demographic. This study seeks to provide marketers with information regarding consumer preferences so they may adapt their offerings to meet the desires of customers which will in turn provide consumers with better quality television viewing experiences. An online survey was conducted which included 118 respondents and gauged their current use of, satisfaction with, and preferences for viewing television content. …

How To Teach Entrepreneurship: Traditional Lectures Versus Experiential Learning, Ismet Anitsal, M. Meral Antisal

AMTP Proceedings 2016

Entrepreneurship has become an important part of public policy of many states in the US. Hence, how to incorporate entrepreneurial education into higher education curriculum has become a hot topic of discussion. Even though entrepreneurship courses have been included into marketing and management curriculum in multiple universities traditionally, the recent focus on developing entrepreneurship as a source of economic growth and vitality resulted in a debate about how to educate entrepreneurs.

Experiential learning is another trend in the higher education that gained momentum in recent years. This approach has also been called as problem-based learning, inquiry learning, or discovery learning. …

Academic Integrity In Public And Private Universities: Exploring Faculty Perceptions, 2008-2014, Anne Heineman Batory, Stephen S. Batory

AMTP Proceedings 2016

Academic integrity issues among various constituencies challenge colleges and universities around the world. After a review of the relevant literature, the authors concluded that additional research was needed to understand and monitor academic integrity within institutions of higher education. This study explored faculty perceptions toward student academic integrity. The participants were faculty from public and private universities in selected business programs in the United States in 2008 and then again in 2014. Both similarities and differences in the two frames were examined. Essentially the study found a continuing faculty concern with student academic integrity. There appeared to be an increased …

Reflections In The Mirror: Women’S Self Comparisons To Mannequins And Peers, Amanda Cohen, Deborah J.C. Brosdahl, K. Annette Burnsed, Joohyung Park

AMTP Proceedings 2016

The fashion industry has been under fire for years for using unrealistic body sizes in the form of stick-thin fashion models to promote the sale of clothing. Typical Western fashion models in today’s society are sized 0-2 and weigh approximately 23% less than the average U.S. woman, who weighs approximately 163 pounds and wears a size 14 (Vesilind, 2009). According to Vartanian (2009), many women suffer from body image self-discrepancies when they compare themselves with others, including fashion models. As such, social comparison has been documented to create negative emotions, such as body dissatisfaction and disappointment (Posavac & Posavac, 2002). …

Neuroscience And Teaching And Learning In The Marketing Classroom: What Students Don’T Know About What Is Necessary To Succeed In The Higher Education Environment Or, In Other Words, Teaching And Learning: What Does The Brain Have To Do With Students’ Performance In The Classroom (Yes, Perhaps Surprisingly, Students Do Possess Brains, Even If They Generally Try To Minimize Their Use, At Least In The Context Of Formal Education)?, David J. Burns, Sandra L. Pierquet

AMTP Proceedings 2016

Advances in neuroscience have provided significant illumination to “accepted” marketing knowledge. Fortunately, neuroscience research has supported much of the accepted marketing knowledge. The support, however, is not total – recent neuroscience research has also raised serious questions and has overturned several aspects of previously accepted marketing thought, particularly regarding consumer decision making.

Neuroscience also provides insight into students’ academic activities. Indeed, neuroscience provides a significant amount of insight into what are the most successful activities for students to undertake. Although some of the research supports existing common student activities, the research also raises serious questions of appropriateness of other activities. …

Emotions Involved In Shopping At The Airport, Alexis Tymkiw, Jamye Foster

AMTP Proceedings 2016

This paper examines the emotional motivations that drive consumers to shop at airport retailers. The number of passengers served by airports increases each year, while more and more security measures are being implemented (Travel & Tourism Market Research Handbook, 2013). Travelers are required to arrive for flights earlier, thus spend much more time in the airport environment than ever before. In addition, airport retailing is a rapidly growing segment that has seen a great deal of change over the last couple of decades (Airport Council International, 2012). With expanded retail areas, many airports are beginning to resemble shopping centers. However, …

Understanding Employer Needs And Expectations From The Perspective Of Human Resources, Tulay Girard, Daniela Ngounou

AMTP Proceedings 2016

This pre-test study attempts to understand employers’ current needs and expectations of recent graduates from a 4-year business program at higher education institutions from the perspective of human resource managers/specialists. After conducting a literature review and a pre-test survey, the authors developed scale items that measure the importance of certain knowledge and skill sets as well as behavioral traits from the perspectives of human resource specialists. The feedback received from the human resource specialists who participated in pre-test survey identified additional skill sets, knowledge areas, and behavioral traits that are most important to employers’ needs. After pre-testing the measurement items …