Business Commons^™

Arnaud's, New Orleans, A La Carte Menu, Date Unknown, Arnaud's

Restaurant Menus

No abstract provided.

Economic Profitability Of The Bakken, North Dakota Unconventional Oil Plays Based On A Typical Well Performance With Current Market Conditions, Mehmet Apaydin

Dissertations, Master's Theses and Master's Reports - Open

Increases in oil prices after the economic recession have been surprising for domestic oil production in the United States since the beginning of 2009. Not only did the conventional oil extraction increase, but unconventional oil production and exploration also improved greatly with the favorable economic conditions. This favorable economy encourages companies to invest in new reservoirs and technological developments. Recently, enhanced drilling techniques including hydraulic fracturing and horizontal drilling have been supporting the domestic economy by way of unconventional shale and tight oil from various U.S. locations. One of the main contributors to this oil boom is the unconventional oil …

Governance In The Maritime Industry, Okan Duru, Mary R. Brooks, Wayne Talley, Gi-Tae Yeo

Economics Faculty Publications

No abstract provided.

Quarterly Business Indicators: 2nd Quarter 2014, Lincoln Partnership For Economic Development

Leading Economic Indicator Reports

Summary of Business Conditions

►The Quarterly Business Indicators for the 2nd quarter of 2014 show a surging Lincoln economy. Nearly all segments of the Lincoln MSA economy are growing, and many growing strongly.

►The Lincoln MSA unemployment rate continues to decline (Figure 1) and remains less than half of the U.S. rate (Figure 2). Employment growth is very strong. Non-farm employment, which is measured via a survey of business, grew by a rapid 2.6% in the Lincoln MSA between the 2nd quarter of 2013 and 2014 (Figure 4). Local employment estimates based on a survey of households indicated 1.6% growth …

Disciplinarity And Trandisciplinarity In The Study Of Knowledge, Jay H. Bernstein

Publications and Research

Scholarly inquiry about the nature and significance of knowledge has been shaped by disciplinary traditions and priorities that define “knowledge” differently and result in disconnected literatures. In the mid to late twentieth century, library science educator Jesse Shera sought to bridge the conceptual gap between epistemological and sociological approaches to knowledge in proposing a new discipline he called social epistemology. Around the same time, long-term projects by the economist Fritz Machlup and the physical chemist turned philosopher of science Michael Polanyi did not merely combine existing disciplinary approaches but transcended conventional frameworks for conceptualizing knowledge. These scholars can be viewed …

Emergency Loan Need Among Graduate Students Signals Debt Trends In Higher Education May Influence The Expansion Of The U.S. Economy Long-Term, Efosa C. Idemudia, Ralph Ferguson

Faculty Publications - The LeMoyne Smith School of Business

This article proposes that the rising cost of graduate education and debt may suppress interest of domestic and international students in advanced education and impact the market economy. There are three challenges indicated through emergency loan need increases that deter students from graduate education. First, intellectual and skills growth has been a path to wealth building with the cost of education modest and not a potential lifetime debt. Second, Responsibility Centered Management (RCM), galvanized due to reduction of state and federal funds to support education, may have the detrimental effect of exponentially increasing tuition and fees to maintain programs, staff, …

Teaching International Business Via Social Media Projects, Ilan Alon, Ruwanthi Herath

Faculty Publications

The purpose of this study is to evaluate the outcomes of an experiential learning technique coupled with social media in an international marketing course. It was conducted among 155 students placed in groups that were assigned to develop a YouTube video for use as a country branding marketing tool. Measured evaluations of the students’ perceptions of the experience reveal that it was both beneficial and positive, and it helped to promote an understanding of the importance of team work and the uses of technology. Factor analysis grouped the perceptions and attitudes regarding the exercise into four categories.The differences in perception …

Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian

Accounting Historians Journal

The recent global financial crisis has led to extensive criticism of the role of accounting and its use of fair value measurement in causing and spreading the crisis. This paper argues that the debate surrounding fair value vs. historic cost, and relevance versus reliability, is nothing new; it was at the center of early accounting discussions in the AAA (especially by A.C. Littleton and W.A. Paton), the AICPA (especially G.O. May), and the SEC. Although prominent accounting scholars and practitioners in postdepression 1929 focused on the use of historic cost, the paper discusses the decision of the IASB/FASB to move …

Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.

Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio

Accounting Historians Journal

The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …

Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts

Accounting Historians Journal

George O. May, one of, if not the leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his cameo role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as …

Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin

Accounting Historians Journal

This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

The Influence Of Social Identity On Rural Consumers’ Intent To Shop Locally, Rachel A. Addis, Marko Grunhagen

New England Journal of Entrepreneurship

Rural consumers’ in- and out-shopping intention has been a research topic for many years. This study investigates the relationship between social identity and rural consumers’ intent to shop within their local community, along with a number of moderating demographic variables. Using a sample of respondents from the Midwest, this study found a significant and positive relationship between rural consumers who socially identify with people in their local community and their intent to inshop. The influence of several demographic moderators is also explored, and implications for practice and future re-search are discussed.

Small Business Owner Satisfaction With Financial Performance: A Longitudinal Study, Shanan G. Gibson, William C. Mcdowell, Michael L. Harris

New England Journal of Entrepreneurship

This exploratory study examines the financial performance satisfaction of small business owners at two time periods: (1) nearing the end of the Great Recession and (2) three years into economic recovery. In addition to considering small business owners in general, special attention has been paid to women and minority owners. Using independent samples t-tests, results indicate that business owners are more satisfied with their financial performance in 2012 than they were in 2009. However, results were not consistent for all subgroups of the population; differences exist between men and women owners and between Caucasian and minority owners. Whereas men mirrored …

2014 Abstracts Student Research Conference, Student Research Conference

Student Research Conference Select Presentations

No abstract provided.

Iso 9000 Internalization And Organizational Commitment - Implications For Process Improvement And Operational Performance, Cigdem Ataseven, Daniel I. Prajogo, Anand Nair

Business Faculty Publications

This study presents an investigation of the relationship between internalization of ISO 9000 practices and the development of intellectual capital within organizations. We posit that intellectual capital, which comprises of human capital, organizational capital, and social capital, leads to improved processes in an organization. Process improvement, in turn, results in superior operational performance. Using a sample of 321 ISO 9001 certified organizations, the hypothesized relationships are tested by means of the structural equation modeling technique. The results of this study lend strong support for the hypotheses and show that performance benefits from the internalization of ISO 9000 standards occur mainly …

Knowledge Needs Of Firms: The Know-X Framework For Marketing Strategy, Sreedhar Madhavaram, Andrew C. Gross, Radha Appan

Business Faculty Publications

In today’s knowledge-intensive economy, the acquisition, development, and management of knowledge are fundamental to the survival and growth of firms. Consequently, organizational knowledge has emerged as a potential source of competitive advantage for firms. Specific to the marketing context, research has long since recognized the role of knowledge in effective marketing. Therefore, through a systematic review of organizational knowledge research and the knowledge business environment, this paper (1) identifies different types of organizational knowledge required by firms and develops the know-x framework, (2) discusses exemplars of different types of marketing knowledge products that firms might require, (3) identifies and discusses …

International Standards For Exporting Firms: Evidence From China, Ying Sun, Wenjing Ouyang

Eberhardt School of Business Faculty Articles

The existing literature provides mixed evidence of the impact of ISO 9000 international standards on country level export growth. Since it is costly to adopt the international standards, it is important to understand how these standards increase exports at the firm level. This paper examines the effect of ISO 9000 standards on firm-level export growth in China, which of all countries has the highest number of firms adopting ISO 9000 standards. With the assortative matching methodology, we first examine the factors related to the choice of applying for the certification. After controlling for this endogeneity issue, our results show that …

Corporate Communication In The Twenty-First Century, Susan Laws

Other Graduate Scholarship

Corporate communication represents an evolving area of study within the increasing puzzle of global growth in the twenty-first century. The theoretical history of public relations originated in North America and the United Kingdom before the ubiquitous presence of technology and the internet. Since the 1950s, numerous approaches and models of corporate communication have emerged. The focus of this study is to contribute to the development of a new theory of corporate constructs of identity, image and reputation, formulating competitive advantage with strategy formulation, within the framework of the new political economy – these economies do not and cannot operate in …

Ua1c11/41 June Garrott Photo Collection, Wku Archives

WKU Archives Collection Inventories

Photographs of June Rose Garrott.

The Effects Of Country Of Origin Image And Patriotism On Consumer Preference For Domestic Versus Imported Beef, Thong Meas

Theses and Dissertations--Agricultural Economics

Country of origin (COO) effect is a well-researched topic in the international marketing literature. It is well recognized that consumers are biased against imports, due to consumer ethnocentrism or patriotism tendency. However, the research on COO effects also suggests that consumers form certain image of origin countries (COO image) and favorable image, be it associated with the countries, their people, or general product quality, improves the evaluation and acceptance of foreign imports.

The publications related to COO effects which focus on consumer durables are abundant. However, the contrasting COO effects on food products are much less investigated. This study surveys …

Corporations, The Democratic Deficit, And Voting, Jeffrey Moriarty

Philosophy Faculty Publications

Many writers argue that a “democratic deficit” is created when private actors such as corporations take on state functions. The problem, it is said, is that the course of public life is being shaped by agents who are not accountable to the public. We evaluate this claim and consider what should be done about it. We focus in particular on a recent attempt, put forward principally by Palazzo and Scherer, to address the democracy deficit by “democratizing” corporations. We argue that their proposal, while promising, has a significant defect. We then propose a remedy for this defect. In sum, our …

Sayre Product Line Integration Project Executive Summary, Lacee Pounds

Master of Science in Logistics & Supply Chain Management Capstone Executive Summaries and Projects

The strategic deliverables of this project include the complete data scrubbing and cleansing of all Sayre item numbers, re-mapping of all bills of material and build specification reports to correctly identify manufacturing needs, sourcing of inventory buy items to Avery Miamisburg standards and the transfer of service inventory to the Field Service sub-inventory location.

Supply Chain Visibility Executive Summary, Jimmy Childers

Master of Science in Logistics & Supply Chain Management Capstone Executive Summaries and Projects

By creating and implementing an automated event based alert management system, contract actions and exceptions can be detected and automatically communicated to appropriate personnel for immediate action and resolution.

Craving Alcohol, James Peter Murphy

Conference papers

Individuals involved in the treatment of alcoholism for decades have argued that men and women crave alcohol essentially because they enjoy the effect it offers. This effect is so mysterious that, while adults will confess that these cravings are potentially dangerous to their health and wellbeing, during consumption their reasoning and belief of these facts will alternate between the true and the false. In essence these individuals' alcohol cravings life actually seems to them the only normal life. Some will demonstrate conditions of discontentment, irritability and restlessness, until they can regain the experience and ease obtained by consuming a couple …

Employment Opportunities And Skills Requirements For Construction And Property Surveying 2014 - 2018, Roisin Murphy, Stephen Walsh

Reports

In Autumn 2012, a number of Society members expressed their increasing struggle to find qualified graduate surveyors to fill vacancies in their practices. At the same time, members working in academic institutions reported a severe reduction in the number of students enrolling on surveying courses at third level.

Games Development Mentoring Programme, Bob Jackson

Case studies

The aim of the Games Development Mentoring programme is to provide students with access to professional advice on; workflows, project management, professional development and an awareness of current requirements in the Games industry.

The advantages of the Mentoring Programme are that it provides students with valuable access to mentoring from recognised industry experts. This real-world experience is essential in order to develop the student’s professional skills. It also inspires students and provides them with an opportunity to develop a network of professional contacts which ultimately improves their employment prospects once they graduate.

Campagne Restaurant Early Bird Lunch Menu, Campagne Restaurant

Menus of the 21st Century

Garrett Byrne and Brid Hannon opened Campagne in 2008, serving modern French food using the very best of local and Irish produce.

Located at 5 the arches, gashouse lane in the new heart of Kilkenny, the modern interior features a modern interpretation of country life which was painted by Kilkenny artist Catherine Barron.

Featuring oak flooring, curved banquette seating and bright modern colours, Campagne has already established itself as one of Kilkenny`s best restaurants garnering positive reviews from food critics and restaurant guides.

We are passionate about supporting local and artisan producers and constantly seeking quality produce which is the …