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Full-Text Articles in Business
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm
All Graduate Plan B and other Reports, Spring 1920 to Spring 2023
With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.
A Modern Guide To Tourism Economics, Chapter 1: Introduction, Robertico Croes, Yang Yang
A Modern Guide To Tourism Economics, Chapter 1: Introduction, Robertico Croes, Yang Yang
Faculty Scholarship and Creative Works
This Modern Guide captures the evolution of foundational tenets, theories, frameworks and models that buttressed tourism economics into an evolving discipline, shining light on both new and old approaches. It systematically examines current and future trends and issues related to new economic perspectives, consolidating the notion of tourism economics as a discipline.
Empowering Healthcare Workers Through Transformational Leadership, Angela Nicole Craig
Empowering Healthcare Workers Through Transformational Leadership, Angela Nicole Craig
Doctoral Dissertations and Projects
The Veterans Health Administration cares for a unique population of patients--Veterans. When it comes to job dissatisfaction, the administration ranked 18th among 19 other Federal agencies. Transformational leaders are instrumental in motivating and encouraging healthcare employees. The specific leadership problem in this research study was the failure of healthcare leaders to empower employees within Federal government healthcare facilities in the United States resulting in job dissatisfaction, lack of organizational commitment, and negative changes in behavior (increased absenteeism, increased turnover, burnout, and poor performance). The significant issue was addressed by interviewing 13 Vet Center Directors and two Nurse Managers to learn …
Running Competition And Coaching: Lost Era Of Science And Technology, Martin W. Sivula
Running Competition And Coaching: Lost Era Of Science And Technology, Martin W. Sivula
Technology
This paper sheds light on running training and competition from the 1960s through the early 1990s. This article blends practical experience with theory and scientific methods, personal insights, and sports medicine research from a historical view. The data sources include readings, personal correspondences, empirical testing, and personal communication with many persons. Many of these ideas remained dormant and were not followed up by formal scientific research methods after their inception.
Network Orientation, Organisational Improvisation And Innovation: An Empirical Examination, Ao Zhang, Weiyong Zhang
Network Orientation, Organisational Improvisation And Innovation: An Empirical Examination, Ao Zhang, Weiyong Zhang
Information Technology & Decision Sciences Faculty Publications
In today's highly competitive world market, businesses can hardly maintain their competitiveness without strong innovation abilities. In the past, many Chinese enterprises have enjoyed success through imitation. But to continue to succeed in a global marketplace, they must develop ambidextrous innovation abilities. The resource‐based theory eloquently posits that competitive advantage is associated with different and heterogeneous resources. To obtain such resources, firms must establish an external network to acquire necessary knowledge and skills. In this paper, we develop a theoretical model linking network orientation, organisational improvisation, ambidexterity and competitive tension. We postulate that organisational improvisation has a mediating effect and …