Business Commons^™

A Comparative Analysis Of The Moral Development Of Emergency Personnel Based On The Defining Issues Test, Romeo Balagtas Lavarias

HCBE Theses and Dissertations

Utilizing Lawrence Kohlberg's cognitive moral development theory as the guiding theory, the research undertaken sought to explore the moral decision-making process of emergency planners in the state of Florida. To assess the quantitative measurement for moral judgment, the research applied and used the Defining Issues Test (DIT) developed by James Rest (1979).

The research examined the relationship between education, gender, age, and ethics training against the moral maturity of Florida emergency planners. With ethical maturity level as the dependent variable, analysis showed a significant difference between males and females, where females had higher postconventional scores than males regardless of educational …

Cultural Intelligence: An Examination Of Sport Management Study Abroad Education [Abstract], Jason D. Reese, Paul Batista

Faculty Publications

No abstract provided.

Save The Rainforest… For Me! A Case Study On The Management And Marketing Of Adventure Running Races In Central & South America [Abstract], Jason D. Reese, Jamey R. Plunk

Faculty Publications

No abstract provided.

Participatory Pricing In Sport: An Examination Of Name-Your-Own-Price And Pay-What-You-Want Pricing [Abstract], Jason D. Reese

Faculty Publications

No abstract provided.

Utilization Of Social Media In Marketing Classes, Charlotte Allen

Faculty Publications

The goal of this paper is to highlight how instructors may integrate the different social media into various marketing classes. The paper will address the major social networks, and then follow with discussions of microblogging, media sites, and social gaming. Given that there is a great deal of research highlighting the effectiveness of utilizing social media in academic classes, this paper focuses on providing practical guidance as to how social media could be integrated into the classroom, homework, and project experience.

An Exploratory Study Of Student Satisfaction With University Web Page Design, David E. Gundersen, Joe K. Ballenger, Robert M. Crocker, Elton Scifres, Robert Strader

Faculty Publications

This exploratory study evaluates the satisfaction of students with a web-based information system at a medium-sized regional university. The analysis provides a process for simplifying data interpretation in captured student user feedback. Findings indicate that student classifications, as measured by demographic and other factors, determine satisfaction levels towards various web sources of information. Differences in satisfaction levels across student groups based on gender, age, minority status, employment, and current course load were found. Implications for university web designers and university administrators are considered and discussed.

Getting To Right: How Do Managers Make Good Decisions About Customers?, Clive Muir

Faculty Publications

No abstract provided.

Faculty Perceptions And Policies Of Students’ Use Of Personal Technology In The Classroom, Marsha L. Bayless, Timothy W. Clipson, S. Ann Wilson

Faculty Publications

With the increased use of personal technology in the classroom, such as laptops, tablets, and smartphones, effective teaching may have some powerful distractions, or some excellent support. The purpose of this paper is to report on the progress of personal technology in the classroom and to determine how members of the Association of Business Information Systems (ABIS) and the Southwest Decision Sciences Institute (SWDSI) are clarifying the use of personal technology through syllabus statements and policies. The study does not intentionally set out to provide definitive answers related to the best way to handle personal technology in the classroom; but …

Action Research: Fly In The Cloud Then Share The View, M. Gail Weatherly, Susan Evans Jennings

Faculty Publications

There is a growing bifurcation of society into those who are Informed (techno-savvy) versus the increasing number of people who are Uninformed (non-techno-savvy) when it comes to utilization of cloud-based Web 2.0 applications. The authors propose wide-spread participation in a cloud-based application. This action research is designed to gather input about one cloud-based technology that has the potential to move users from Uninformed to Informed by the nature of efficient work flow, collaboration, and shared resources (Charles & Dickens, 2012; Fisher, 2011).

Business Meal Etiquette: A Survey Of Student Awareness And Preferences, Marsha L. Bayless, Timothy W. Clipson, Clive Muir

Faculty Publications

The business meal is a popular activity in the workplace and is often included as part of the interview process. Sometimes it is used as a screening mechanism to determine if a candidate possesses certain social (soft) skills suited for a company. Thus, it is fitting that college students understand business meal etiquette as they embark on their careers. This article reports the findings of a survey of students’ awareness of business meal etiquette and their preferences for possible training and development.

Crafting Biographical Sketches In Business Classes, Clive Muir

Faculty Publications

When students are asked to introduce themselves to the class at the beginning of the semester, their rote speeches usually consist of: hometown, classification, major, campus affiliation, and some random thoughts. However, after about the tenth student, very few of the introductions are memorable or can be differentiated from the others. For that and other reasons, I designed the biographical sketch (bio sketch) exercise as both a writing assignment and a way for students to present themselves to one another in a more meaningful way. This paper describes some purposes and techniques for creating effective bio sketches in business classes.

When The Course Management System Isn't Enough, M. Gail Weatherly, Susan Evans Jennings

Faculty Publications

Many articles have been written extoling the need for interactivity in the online classroom. Zundel (2006) states that not only should interactivity be effectively integrated, but that it is essential for enhancing the learning in online courses just as interactivity is essential for on-campus learners. Mabrito (2004) contends that success is enhanced in online courses by engaging students as active learners rather than passive participants. Mabrito goes on to state that this engagement should include ample opportunities for students to interact with not only the course content, but also with the instructor and fellow classmates.

Accounting For Agricultural Products: Us Versus Ifrs Gaap, Treba Marsh, Mary Fischer

Faculty Publications

Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 – Agriculture.

This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance result in dissimilar reporting due to guidance interpretation. Valuation variances and definition differences including the requirement to change the …

Enterprise Risk Management In The Oil And Gas Industry: An Analysis Of Selected Fortune 500 Oil And Gas Companies Reaction In 2009 And 2010, Violet C. Rogers, Jack R. Ethridge

Faculty Publications

In 2009, four of the top ten Fortune 500 companies were classified within the oil and gas industry. Organizations of this size typically have an advanced Enterprise Risk Management system in place to mitigate risk and to achieve their corporations' objectives. The companies and the article utilize the Enterprise Risk Management Integrated Framework developed by the Committee of Sponsoring Organizations (COSO) as a guide to organize their risk management and reporting. The authors used the framework to analyze reporting years 2009 and 2010 for Fortune 500 oil and gas companies. After gathering and examining information from 2009 and 2010 annual …

Transfer Pricing In A Global Economy, Jin Ulmer, Jack Ethridge, Treba Marsh

Faculty Publications

In September 2006, the Internal Revenue Service and GlaxoSmithKline entered into an agreement to settle transfer pricing disputes covering the years 1989 to 2005. The $5.2 billion agreement, whereby Glaxo paid $3.4 billion in back taxes plus dropped a claim for a $1.8 billion tax refund, was the largest settlement in IRS history.

Attitudes Of Students And Practitioners Regarding Ethical Acceptability Of Accounting Transactions, Mary Fischer, Treba Marsh, George L. Hunt

Faculty Publications

This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers’ call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition scenarios were used to collect the acceptability of ethical judgments. The analysis employs factor analysis to affirm whether the scenarios are mana­gerial or accounting recognition decisions. The analyses further divides the managerial decisions into either revenue or expense related. The accounting recognition decisions are further divided into those involving an accounting manipulation …

Quarterly Business Indicators 2nd Quarter 2013, Unl Bureau Of Business Research

Leading Economic Indicator Reports

The Quarterly Business Indicators for the 2nd quarter of 2013 show steady growth in the Lincoln, Nebraska economy. Growth rates in the Lincoln area are similar to growth rates nationwide.

The Lincoln MSA unemployment rate remains at year ago levels (Figure 1) but is still half of the U.S. rate (Figure 2). Lincoln is experiencing solid job growth and rapid growth in hours-worked and building permits. Non-farm employment grew by 1.4% in the Lincoln MSA between the 2nd quarter of 2012 and 2013, which is slightly below the 1.6% growth rate nationwide (Figure 4). Building permits were up 21.2% in …

Specialization In Law And Business: A Proposal For A J.D./"Mbl" Curriculum, Robert J. Rhee

Faculty Scholarship

This paper provides the specific details of how an interdisciplinary program of law and business can be structured in a three-year J.D. program. The program envisioned is a J.D./”M.B.L.”, which is distinguished from the better known J.D./M.B.A. The “M.B.L.” stands for “masters of business law,” which is simply an idea tag. The moniker can represent a program conferring a supplemental degree in law and business, or simply a specialized course of study to complete a J.D. Either way, the program is an interdisciplinary program of concentrated study in core transaction-oriented law courses and core business courses. The most effective education …

Philanthropic Innovation And Creative Capitalism: A Historical And Comparative Perspective On Social Entrepreneurship And Corporate Social Responsibility, Shruti Rana

Faculty Scholarship

Each generation creates its own philanthropic bodies, with novel structures promising both increased sustainability and efficiency. From the seventeenth-century financial imperialists to today’s internet entrepreneurs, innovation, wealth, and philanthropy have moved in tandem, shaping one another and resulting in new philanthropic forms.

The most recent of these emerging entities is the “for-profit charity,” which relies on market profits and market principles to replace donations and to maximize its impact. Current philanthropic literature praises these market-based structures as revolutionary innovations that enhance long-term sustainability, and the focus of legal reforms falls along these lines. Yet the legal literature fails to fully …

The Tort Foundation Of Duty Of Care And Business Judgment, Robert J. Rhee

Faculty Scholarship

This Article corrects a misconception in corporation law – the belief that principles of tort law do not apply to the liability scheme of fiduciary duty. A board’s duty of care implies exposure to liability, but the business judgment rule precludes it. Tort law finds fault; corporation law excuses it. The conventional wisdom says that the tort analogy fails. This dismissal of tort prinicples is wrong. Although shareholder derivative suits and ordinary tort cases properly yield systemically antipodal outcomes, they are bound by a common analytical framework. The principles of board liability are rooted in tort doctrines governing duty, customs, …

Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee

Faculty Scholarship

This discussion presents different ideas on how to teach accounting and practical finance to law students.

01. Accounting, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

04. Finance, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

07. Marketing, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

Bridging The Business Cultures Of The East And West, Singapore Management University

Perspectives@SMU

As companies in the West look to the East for business opportunities and those in the East looking westwards to expand themselves, it is no longer enough for business executives to be bilingual. Those who want to be in hot demand will have to be "bi-cultural" and understand the differences between Western and Eastern business cultures.

The Ups Approach To Employee Relations, Singapore Management University

Perspectives@SMU

But at UPS, the management starts off every meeting by reciting one of the policies in the company’s policy handbook that contains guidelines on how to handle employees, stakeholders and customers. Mary Yeo, vice president of supply chain operations at UPS South District, said at a talk presented at Singapore Management University (SMU): “This is a reminder to all of us working at UPS that we cannot overlook any important matters happening in our environment by simply forgetting the good culture at UPS.”

Venturing Into India: Singapore-India Business Ties, Singapore Management University

Perspectives@SMU

The business strategy of transplanting business models in India is one way which companies can penetrate the economic potential of the country. It is about taking proven business models and finding strategies to bring them into India where there are opportunities to scale up dramatically and where there is an opportunity to tap into local capital and management and create value for shareholders.Yet, SMEs in Singapore are "under-invested" in India ...

Show Me The Money!, Singapore Management University

Perspectives@SMU

Governments worldwide are accumulating reserves to guard against financial turmoil. Could they be contributing to it?

Corporate Governance: The Role Of Independent Directors, Singapore Management University

Perspectives@SMU

Companies in Singapore may now have to spend more time and resources to look for independent directors for their firms after the recent revised Corporate Governance Code, but the efforts will be worth it, said Jeremy Goh, associate professor of finance at SMU at a panel discussion during the 3rd Singapore Corporate Governance Week.

The Wisdom Of Tupperware: On Field Building And Finding The Right Container, Geraldine Cahill, Satsuko Vanantwerp

Social Space

Drawing from the ongoing research in lab practices at Social Innovation Generation (SiG) National, Geraldine Cahill and Satsuko VanAntwerp acquaint us with the concept, role and structure of social innovation labs and field building work.