Business Commons^™

An After Tax Valuation Of Debt Instruments, Charles J. Higgins

Finance Faculty Works

The net present value of any loan at is own discount rate is shown to be zero in both pre tax and after tax worlds. This allows separation from any investment net present value analysis. Further, it simplifies the analysis and it is argued is appropriate even in weighted average cost of capital scenarios wherein the cost of capital equal to its own after tax discount rate and remains a zero in terms of its own net present value.

The Impact Of Attitudinal Ambivalence On Weight Loss Decisions: Consequences And Mitigating Factors, My Bui, Courtney M. Droms, Georgiana Craciun

Marketing & Business Law Faculty Works

This research takes a new look at individuals' attitudes and intentions towards losing weight. Study 1 examines the relationship among those interested in losing weight and individual self-evaluative ambivalence on attitude towards trying to achieve a weight loss goal and the intentions to achieve the weight loss goal. For Study 2, a between-subjects experimental design, where attitudinal ambivalence and prior outcome feedback were manipulated and self-efficacy was measured, is conducted to examine attitude towards eating healthier and intention to change eating behaviours. Findings across the two studies show that attitudinal ambivalence about the self and the individual's abilities and motivation …

Reply To Christensen And Christensen And To Malter: Pitfalls Of Erroneous Analyses Of Hurricanes Names, Madhu Viswanathan

Marketing & Business Law Faculty Works

No abstract provided.

Reply To Bakkensen And Larson: Population May Matter But Does Not Alter Conclusions, Madhu Viswanathan

Marketing & Business Law Faculty Works

No abstract provided.

Reply To Maley: Yes, Appropriate Modeling Of Fatality Counts Confirms Female Hurricanes Are Deadlier, Madhu Viswanathan

Marketing & Business Law Faculty Works

No abstract provided.

Female Hurricanes Are Deadlier Than Male Hurricanes, Madhu Viswanathan

Marketing & Business Law Faculty Works

Do people judge hurricane risks in the context of gender-based expectations? We use more than six decades of death rates from US hurricanes to show that feminine-named hurricanes cause significantly more deaths than do masculine-named hurricanes. Laboratory experiments indicate that this is because hurricane names lead to gender-based expectations about severity and this, in turn, guides respondents’ preparedness to take protective action. This finding indicates an unfortunate and unintended consequence of the gendered naming of hurricanes, with important implications for policymakers, media practitioners, and the general public concerning hurricane communication and preparedness.

Quench The Thirst: A Content Analysis Of The Persuasive Techniques Of Unicef's Tap Project, Rachel Chadalavada

Masters Theses

This study analyzes the persuasive techniques utilized by UNICEF's Tap Project. This water related campaign began in 2007 and since then has created four themes. These themes are: Dine out, Celebrity Tap, Facebook Push and Cellphone Challenge. The study finds that the videos employed by the Tap Project portray all six Facets of Effects. However, their usage was based on the message that was being delivered. That said, not all videos utilized all of the facets. This implies that an advertisement need not necessarily use all six Facets of Effects to be successful. The facet of association however, stood out …

Sex Tourism In St. Thomas, United States Virgin Islands: An Exploratory Study, Elizabeth Estes

Department of Conflict Resolution Studies Theses and Dissertations

St. Thomas, United States Virgin Islands, is similar to other tourism dependent Caribbean nations where the tourism industry is dependent upon the `4 S's'- sun, sand, sea, and sex. This researcher posited that the phenomenon of sex tourism exists in St. Thomas as it does in other tourist destinations in the Caribbean like Jamaica, Belize, Costa Rica, Dominican Republic and Barbados (Bailey and Ricketts, 2003; de Albuquerque, 1998; Munshi, 2006; Ryan and Kinder, 1996). The lacuna of any U.S. Virgin Islands sex tourism literature prompted this researcher to conduct an exploratory case study in St. Thomas to learn whether or …

Identifying The Factors That Influence Conflict Management Behavior Of Human Resource Professionals In The Workplace: An Analysis Of The Relationship Between Personality And Conflict Management Behavior, Gail Joyce Shapiro

Department of Conflict Resolution Studies Theses and Dissertations

Effective conflict management in the workplace can reduce the negative consequences of conflict. These negative outcomes can include low productivity, health-related stress, increased employee turnover, or litigation. A Human Resource (HR) professional can help mitigate these negative outcomes in the workplace when using effective conflict management behavior with employees. However, there is a void in research pertaining to HR professionals’ use of conflict management behavior.

This quantitative, correlational research study examined whether personality has an impact on assertive or cooperative conflict management behavior of HR professionals in the workplace. Statistical testing found a significant relationship between the harmonious, people-person (a …

Increasing And Generalizing Self-Efficacy: The Effects Of Adventure Recreation On The Academic Efficacy Of Early Adolescents, Mark A. Widmer, Mat D. Duerden, Stacy T. Taniguchi

Faculty Publications

This quasi-experimental study examined the impact of an adventure recreation program on adolescent participants’ outdoor recreation and academic self-efficacy. The study also explored the transferability of efficacy beliefs across non-related domains. The sample included 262 adolescents, 194 who served as participants in the program and 68 who served as comparisons. The average age for each group was 13.6 years. The intervention, a two-week, theory-based program, involved a variety of outdoor recreation activities. Pre-/post-instruments measured perceived levels of outdoor efficacy and academic efficacy, attitudes, and motivations. Results indicated participants experienced significantly more growth than comparisons on both outdoor and academic measures …

Generating More Profit From Your Farm Business, Tamara Stretch

All other publications

This report outlines the main drivers of profit – price, production, costs and management. Knowing a farm’s profit drivers assists managers to analyse the risk and resilience of their business and to make more informed expenditure decisions. With significant volatility in both prices and production, farm managers need to have strategies that smooth price volatility and allow adjustments to costs of production.

When analysing business profitability it is important to look beyond gross margins and capture all cost items particularly large fixed costs like finance and machinery allowance costs. By critically examining the full cost structure of their business managers …

Management's Aggressiveness And Fair Value Accounting: An Examination Of Realized And Unrealized Gains And Losses On Asc 820 Level 3 Assets, Robson Glasscock

Theses and Dissertations

Prior research has shown that even the most subjective fair value estimates are value-relevant (Song et al. 2010, Kolev 2009, Goh et al. 2009) and that managers appear to use Level 3 valuations opportunistically (Valencia 2011, Fiechter and Meyer 2009). However, the association between “traditional” measures of aggressiveness in financial reporting and biased estimates of fair value has not been previously studied. I test whether aggressiveness, as measured by discretionary accruals, real activities manipulation, and meeting-or-beating analysts’ consensus estimates, is positively associated with realized and unrealized gains and losses on Level instruments. Overall, I find limited support that aggressive firms …

Whiteness Of A Name: Is “White” The Baseline?, John L. Cotton, Bonnie S. O'Neill, Andrea E.C. Griffin

Management Faculty Research and Publications

Purpose– The purpose of this paper is to examine the hypothesis that Whiteness is used as a normative standard when comparing a variety of first names.

Design/methodology/approach– Respondents (full- and part-time business students) evaluated names that sounded common, African-American, Russian, and unusual.

Findings– Results from two studies suggest that “common” or “neutral” names are perceived to be white, and to be more American than African-American, Russian or unusual-sounding names. Results also demonstrate that the common names have more positive attributes, including socio-economic class.

Research limitations/implications– The study found that the basic comparison of American respondents will be to a white …

Transformational Directing: An Analysis On How Leadership Affects The Creative Process, James Clayton Winters

Theses and Dissertations

Leadership is often ascribed as a quality one either possess or doesn’t. We often hear phrases like “She is born leader” or “All eyes are on you”, these are thrown around without discretion in the classroom, conference rooms, social gatherings, and business meetings. This work contends that leadership and in particular leadership that grows and transforms its participants is less an inherent character trait, than an outlook and set of core principles that lead to transformation. Through the application of current and developing business leadership theory and its effect on creativity and a cross analysis of “Best in Class” theatre …

Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Employee Benefit Plans Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governmental Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Health Care Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.