Business Commons^™

May 2012, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

“More Americans Willing to Cross Borders for Health Care” A Pew Research Center poll shows that only 15 percent of Americans believe the nation’s health care system is the “best in the world.” A Gallop poll found that 29 percent of American adults are willing to travel outside the U.S. for medical treatment.

Exporting Their Way to Success Roy Paulson, president of Paulson Manufacturing Corp. in Temecula, exports to more than 100 countries. He knows a few things about bringing products to markets abroad, and he is now chairman of the Riverside County Manufacturers & Exporters Assoc. …

Film Financing: Thrilling Scenes And Investing Schemes, Charlotte Moore

Accounting Undergraduate Honors Theses

This thesis discusses investing in independent films and researches whether or not it is a scam by looking at techniques to draw in investors, accounting practices, and professional advice.

April 2012, Inland Empire Business Journal

Inland Empire Business Journal

Are You Committing the Seven Deadly Sins of Business Transformation? Too many employees these days are running on empty no matter how great their work ethic or their fear of unemployment. Mohan Nair believes that when people are motivated by a cause, they’ll work without stopping and without loss of energy. However, there are seven sins that you should know about that are waiting to trip you up if you want to transform your company

Hire Fast, Fire Faster If you have ever made a bad hiring decision, don’t worry you are in good company. All leaders and managers select …

San Diego Center For Children Audit Committee Handbook, San Diego Center For Children

Finance

2012 edition of the San Diego Center for Children's Audit Committee handbook.

Determinants Of Dow Jones Returns, Cory Sloan

Honors Projects

As of 2010, there was $14 trillion invested in the New York Stock Exchange (NYSE) and $55 trillion invested in stock markets worldwide. In this study, we use the Arbitrage Pricing Theory (APT) to identify the main determinants of the returns of the stocks that compose the Dow Jones for the period 1990-2011. We test several hypotheses on the relationship between firm specific variables such as Dividend Yield, Earnings Yield, Book-Market ratio, previous returns and the stock returns. We also document the relationship between several macroeconomic factors including T-bill rate, Default Spread, Term Spread, Unemployment, Real GDP and Inflation and …

March 2012, Inland Empire Business Journal

Inland Empire Business Journal

Acting Ethically is the Only Option Being ethical has a higher cost in hard times than in good times, which makes being ethical difficult in our current economic climate. But, even good times can encourage bad behavior as one might get a sense of invincibility when the money is rolling in

Creating a Dynasty: Three Leadership Styles You Need at the Top (and the Followers Needed to Support That System) Dr. Jack Stark outlines the championship formula model that identifies three core leadership styles

Business Beyond Borders—Global Skills for Today’s Boards to Secure Tomorrow’s Success As the world becomes more …

San Diego Center For Children Finance Manual, San Diego Center For Children

Finance

2012 edition of the San Diego Center for Children's Finance Committee handbook.

State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

February 2012, Inland Empire Business Journal

Inland Empire Business Journal

What’s Best for Your Estate? A Will, a Trust, or Listing Your Beneficiary’s Name on Your Deeds and Accounts? Attorney William K. Hayes outlines “probate” and gives us examples of estate planning. If you don’t plan, the government has a plan for you

Do the Right Thing—Lessons From the New York Insider Trading Cases What does “doing the right thing” mean to you? Every leader and manager in business and government and for every single person should do “the right thing.”

Success Without Sacrifice: Change Your Way of Thinking Do you believe in having it all? This article will cover …

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Party's Over: The Role Of Earnings Guidance In Resolving Sentiment-Driven Overvaluation, Nicholas Seybert, Holly I. Yang

Research Collection School Of Accountancy

This paper shows that an important link between investor sentiment and firm over valuation is optimistic earnings expectations, and that management earnings guidance helps resolve sentiment-driven overvaluation. Using previously identified firm characteristics, we find that most of the negative returns to uncertain firms in months following high-sentiment periods fall within the three-day window around the issuance of management earnings guidance. Comparisons of guidance months to nonguidance months show that guidance issuance affects the magnitude and not just the daily distribution of negative returns. There is also some evidence of negative returns around earnings announcements for firms that previously issued guidance, …

January 2012, Inland Empire Business Journal

Inland Empire Business Journal

5 Ways to Drive Customer Conversion Rates in Your Stores If you don’t track traffic or measure conversion rate in all your stores today, you are missing out on an entirely new way to drive sales. You can’t improve conversion if you don’t measure it

Estate Planning Mistakes of the Rich and Famous We think celebrities and famous people have their estates in perfect order. Think again. Attorney William Hayes gives us examples of well-known people who did not have their estates in proper order. People from all walks of life make the same mistakes over and over again

For …

Applying The Concept Of Alignment In A Finance Class., Martina K. Schmidt

USF St. Petersburg Campus Faculty Publications

The assessment of learning goals and objectives in business courses is important for business schools. However, not all business educators are necessarily knowledgeable and trained in designing appropriate learning objectives and matching all aspects of a course around these learning objectives. This paper helps to fill this gap of knowledge by describing the concept of alignment or how to design appropriate learning objectives and matching course materials and student engagement as well as assessment methods and the course technology to these objectives. This paper also applies the concept of alignment to the specific learning module of capital budgeting analysis in …

Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The End Of The Internal Compliance World As We Know It, Or An Enhancement Of The Effectiveness Of Securities Law Enforcement? Bounty Hunting Under The Dodd-Frank Act's Whistleblower Provision, Justin Blount, Spencer Markel

Fordham Journal of Corporate & Financial Law

In the wake of Bernard Madoff’s $65 billion Ponzi scheme and the recent economic crisis stemming largely from loosely regulated subprime lending and mortgage-backed securities, President Obama signed the Dodd-Frank Wall Street Reform and Consumer Protection Act on July 21, 2010, signaling loudly and clearly that change is coming to Wall Street. But Wall Street is not the only one receiving a message. Buried deep within the 2,319 pages of the Dodd-Frank Act, companies can find Section 922, the whistleblower provision, which provides a bounty for whistleblowers who report securities violations to the Securities and Exchange Commission.These bounty provisions and …

Application Of The Concept Of Project Finance In Iraq- A Comparative And Analytical Study, Faris K. Nesheiwat

Fordham Journal of Corporate & Financial Law

Many scholars and experts have addressed the issue of project finance, but one area that remains without detailed examination is its legal treatment under the legal systems of developing countries. The legal concepts applied under project finance are Western and are not necessarily identical to or compatible with legal concepts in Middle Eastern countries in general or Iraq in particular. In that sense, project finance is a transplanted legal concept when examined in the Middle Eastern legal framework. Although this Paper tackles the legal and strategic issues arising from the use of project finance in Iraq, its analysis and comparative …

Burning Down The House Or Simply Rolling The Dice: A Comment On Section 621 Of The Dodd-Frank Act And Recommendation For Its Implementation, Joshua R. Rosenthal

Fordham Journal of Corporate & Financial Law

Section 621 of the Dodd-Frank Wall Street Reform and Consumer Protection Act modifies the Securities Act of 1933 to prohibit the underwriter, placement agent, initial purchaser, or sponsor, or any affiliate or subsidiary of any such entity of an asset-backed financial product from betting against that very product for one year after the product’s initial sale. The rule prohibits anyone who structures or sells an asset-backed security or a product composed of asset-backed securities from going short, in the specified timeframe, on what they have sold, and labels such transactions as presenting material conflicts of interest. This Comment discusses traces …

Nonstatistical Factors Influencing Predictions Of Financial Distress And Managerial Implications In The All-Cargo Airline Industry, Robert O. Walton

Publications

All-cargo airlines carry over 50% of global airfreight, yet they are prone to bankruptcy. Many financial models are designed to predict a firms' financial health, but they do not assess many nonstatistical factors that influence the prediction capability of these models. In this study, qualitative grounded theory design was used to identify nonstatistical factors and explore how they influence bankruptcy prediction models in the all-cargo airline industry. In the first phase of the study, financial data from 2005 to 2009 for 17 all-cargo U.S. airlines were used to determine the bankruptcy prediction ability of the Kroeze financial bankruptcy model. A …

Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section

Guides, Handbooks and Manuals

No abstract provided.

2011 Yellow Book: Independence - Nonaudit Services Documentation Practice Aid, Pak-Aims (American Institute Of Management Sciences)

Guides, Handbooks and Manuals

No abstract provided.

Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, American Institute Of Certified Public Accountants. Personal Financial Planning Section, Dinsmore & Shohl

Guides, Handbooks and Manuals

No abstract provided.

Cpa’S Guide To Investment Advisory Business Models: Have You Crossed The Line When Providing Investment Advice?, Dinsmore & Shohl

Guides, Handbooks and Manuals

No abstract provided.

Cpa’S Guide To Developing And Managing A Pfp Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.

Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.

Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter

Guides, Handbooks and Manuals

No abstract provided.

Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling

Accounting Faculty Research and Publications

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm-level disclosures are associated with cross-listing in the USA or London or otherwise.

Design/methodology/approach – The authors test the association using a sample of Asia-Pacific firms covered in the Standard and Poor's, 2001/2002 disclosure survey, capturing the country-level disclosure using the Center for International Financial Analysis and Research (CIFAR) score. The firm-level disclosure is measured using the S&P disclosure score. The authors conduct a logistic regression analysis and a two-stage least squares analysis to examine whether the outcome, cross-listing or not, is associated with …

A Sustainable Model For Business Schools, Howard Thomas, Kai Peters

Research Collection Lee Kong Chian School Of Business

The purpose of this paper is to provide insight into the financial models used by business schools, with a specific focus on the cost side of the model. The paper systematically looks at sources of revenue and areas of expenditure under different business school models. The paper finds that the faculty model used by many business schools, with the need to devote significant effort to generate academic publications, is very cost intensive and not efficient. The paper suggests that alternative models can be developed which would make business schools more financially sustainable. While there has been a lot of societal …

The Effect Of Mortgage Liberalization On Housing Patterns In Tampa Bay, Jason Richardson

USF Tampa Graduate Theses and Dissertations

This study seeks to determine whether the process of mortgage finance liberalization, manifested in concurrent activities of securitization, deregulation, and neo-liberal policy, have resulted in changes to the tenure of residents in neighborhoods in Tampa Bay. It makes use of existing literature on gentrification and mortgage finance and compares those findings with three sample neighborhoods in and around the city of Tampa. To do so the thesis employs data collected from lenders pursuant to the Home Mortgage Disclosure Act, court records of sales and mortgages filed with the Clerk of the Circuit Court of Hillsborough County, and interviews with stakeholders …

Operation Improvement: Enhancing Perioperative Billing, Janet Caverly

Administration & Leadership

No abstract provided.