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Articles 61 - 90 of 349
Full-Text Articles in Real Estate
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence, Mark G. Mccarthy, Dennis O'Reilly, Douglas K. Schneider
Extraordinary Item Classification Eliminated From The Income Statement: Some Supportive Evidence, Mark G. Mccarthy, Dennis O'Reilly, Douglas K. Schneider
The Coastal Business Journal
Accounting Standards Update 2015-01 formally eliminated the reporting of "extraordinary items" in the income statement for fiscal years beginning after December 15, 2015. Gains and losses previously reported as extraordinary items and presented separately below income from continuing operations, are now reported as other gains and losses and included in income from continuing operations. The use of the extraordinary item classification fell sharply after 2002 when gains and losses from the early extinguishment of debt were no longer required to be reported as extraordinary items. By 2003 less than 100 publicly traded firms reported extraordinary items and in 2011 the …
The Impact Of The Carrollton Greenbelt On Residential Housing Prices: A Spatial Approach, Heather R. Bono, Lisa L. Gezon, William J. Smith, Macy D. Walker
The Impact Of The Carrollton Greenbelt On Residential Housing Prices: A Spatial Approach, Heather R. Bono, Lisa L. Gezon, William J. Smith, Macy D. Walker
The Coastal Business Journal
The Carrollton GreenBelt is a linear park encircling the City of Carrollton Georgia. The GreenBelt differs from other linear parks in that it is an entirely new construction and was not built upon existing rail lines, as was the Atlanta Beltline and the nearby Silver Comet Trail. Using GIS, data from the Carroll County Tax Assessor's office and spatial econometric techniques, we estimate local fair-market housing values within the hedonic framework to measure the relationship between home prices and access to the GreenBelt. We find the expected positive effects from the number of bedrooms, bathrooms and square footage, but access …
Small Business Identity And Entrepreneurial Identity In A Destination Resort Town: Are Birds Of A Feather Flocking To The Beach?, Janice A. Black, Carol Megehee, Frances H. Fabian
Small Business Identity And Entrepreneurial Identity In A Destination Resort Town: Are Birds Of A Feather Flocking To The Beach?, Janice A. Black, Carol Megehee, Frances H. Fabian
The Coastal Business Journal
Identities can be considered an intangible resource when they support the competitive advantage of a firm. Some work has shown that the context of an organization matters but will that hold true at a beach location filled with large numbers of micro-businesses and small businesses where entrepreneurs and small business owners engage their world both as individuals and as organizations? We examine the literature on identity and utilize a zoomorphic metaphor to elicit unbiased understandings of the coherence or dissonance of entrepreneurial and organizational identities. We found some intriguing results showing unexpected similarities and an affinity for coherent identities.
A Preliminary Examination Of Gender Differences In Graduate And Undergraduate Reading Engagement: Using Books To Supplement Students' Learning, Suzanne Clinton, Lee Tyner, Robert Epstein, Abbie Lambert
A Preliminary Examination Of Gender Differences In Graduate And Undergraduate Reading Engagement: Using Books To Supplement Students' Learning, Suzanne Clinton, Lee Tyner, Robert Epstein, Abbie Lambert
The Coastal Business Journal
As America's universities advance the use of technologies, including learning management systems, videos, PowerPoint, "clickers," virtual classrooms, and everything else "i" and "e," students may become over sensitized and yearn for a missing component: The focused study of reading a book. This study analyzes differences in graduate and undergraduate students, and male and female attitudes and perceptions of reading engagement involving non-textbook reading in academic courses, especially among business students. This research is based on the experiences of four professors who have incorporated (auto)biographies and practitioner books to support the growth and development of students' study of human resource management …
An Active Learning Exercise To Help Students Discover How To Model A Third Decision, Julie Ann Stuart Williams, Randall Reid, Kristine Gallamore
An Active Learning Exercise To Help Students Discover How To Model A Third Decision, Julie Ann Stuart Williams, Randall Reid, Kristine Gallamore
The Coastal Business Journal
In this paper, we describe an active learning exercise for a fictitious business producing sea turtle bamboo beach towels. The students are asked to assume the role of a junior analyst at a company as they are led through a series of business memos, directed questions, nutshell summaries, and class discussions. In this role, students have the opportunity to discover how to review business communications to identify a new third decision, what additional data will be needed, and what changes will be required to reformulate the existing product mix model for sea turtle bamboo beach towels.
Shared Leadership In A Department Of Defense Acquisition Project Management Team, Valentin Novikov
Shared Leadership In A Department Of Defense Acquisition Project Management Team, Valentin Novikov
The Coastal Business Journal
Integrated product teams (IPTs) manage the acquisition of modernized military equipment. Since acquisition processes are complex and multi-functional, product management team leaders are not experts in every phase of their projects. Therefore, team leaders rely on member expertise by serving as social architects to orchestrate collaborative work group cultures required to accomplish the teams' missions through shared leadership (Stagnaro & Piotrowski, 2013). Since a comprehensive search of literature revealed a lack of published field studies on shared leadership in product management teams, an in-depth qualitative study was conducted on a successful acquisition IPT that suggested the team portrayed the characteristics …
Estimating Modified Duration And Convexity For Income Properties, Frank Handforth, Eugene M. Bland, Neil F. Riley
Estimating Modified Duration And Convexity For Income Properties, Frank Handforth, Eugene M. Bland, Neil F. Riley
The Coastal Business Journal
Some institutions hold income producing properties directly as part of an investment portfolio. These properties are subject to interest rate risk. The two widely used measures of interest rate risk are modified duration and convexity. These measures can be difficult to calculate directly for income properties when net operating income and cash flows are not constant or when they are functions of the underlying yield. A numerical technique using sensitivity analysis is developed to provide estimates of modified duration and convexity. These estimates can then be used, along with corresponding values for debt, to determine the modified duration and convexity …
Teaching Aggregate Planning In Operations Management, Johnny C. Ho, Francisco J. López, David Ang
Teaching Aggregate Planning In Operations Management, Johnny C. Ho, Francisco J. López, David Ang
The Coastal Business Journal
This paper describes some unique characteristics of Aggregate Production Planning, which make the teaching of this topic in Operations Management courses somewhat different than other topics. A challenge when teaching Aggregate Planning is to make students understand the need to apply trial-and-error approaches to test, evaluate, and improve Aggregate Plans. In other words, do not just learn how to do the computations needed to develop an Aggregate Plan under certain conditions, but to actually analyze it and try to modify it with the objective of producing an improved plan. We recommend that in operations management courses, Aggregate Planning is taught …
Finishing Or Winning? The Variables That Impacted The Nascar Championship In The Chase I Format (2004-2013), Tracy D. Rishel, Elizabeth W. Baker, C. Barry Pfitzner
Finishing Or Winning? The Variables That Impacted The Nascar Championship In The Chase I Format (2004-2013), Tracy D. Rishel, Elizabeth W. Baker, C. Barry Pfitzner
The Coastal Business Journal
Since 2004 NASCAR has evolved its championship format in an effort to put more emphasis on wins, thus encouraging drivers to take more risk to get the race win. Past research has shown that drivers taking a conservative approach, by completing laps rather than going for wins, results in championships. This research attempts to determine if previous models are robust in predicting factors that influence individual points accumulation towards winning the championship and if driver consistency, rather than winning, remains the dominant factor in predicting NASCAR's championship standings.
A Comparison Of Core Competencies Of Women And Men Leaders In The Manufacturing Industry, Daniel R. Tomal, Kevin J. Jones Jr.
A Comparison Of Core Competencies Of Women And Men Leaders In The Manufacturing Industry, Daniel R. Tomal, Kevin J. Jones Jr.
The Coastal Business Journal
This study compared the rankings of fourteen leadership core competencies for women and men managers in middle management and women and men in first-line supervisory positions in five manufacturing companies in the Midwest. Surveys were completed by the respondents and follow-up interviews were conducted. Results indicated that there were no significant differences in the rankings of core competencies between women and men supervisors or women and men managers. However, all supervisors (women and men combined) ranked mentoring and coaching employees higher than all managers (p<.05), and all managers ranked managing finances and employing strategic leadership higher than the supervisors (p<.05). It appears that the role of the leader position may be a more determinant factor in selecting core competencies than the gender of the leader. Including these core competencies in leadership professional development is recommended.
Assessment Of Essays In A Management Science Course, Julie Ann Stuart Williams, Claudia J. Stanny, Randall Reid, Christopher Hill, Maxwell Rankin, Katie Martin Rosa
Assessment Of Essays In A Management Science Course, Julie Ann Stuart Williams, Claudia J. Stanny, Randall Reid, Christopher Hill, Maxwell Rankin, Katie Martin Rosa
The Coastal Business Journal
The ability to communicate a problem statement and an appropriate quantitative business method are important professional skills. This paper presents an analysis of student skill in writing a final exam essay that describes how a specific organization can improve decision making using mathematical programming, the business modeling approach that was the focus of the course. Although performance on assessments of professional writing and the description of a mathematical programming model averaged less than 80% across all essays written, improved writing when students received formative feedback in 2013 suggests that teaching students to identify and articulate the development and use of …
Distribution And Movements Of Bottlenose Dolphins (Tursiops Truncatus) Along The Northern South Carolina Coast: A Research Partnership With Ecotourism, Courtney N. Dunn, Dani C. Silva, Emily P. Deborde, Robert F. Young
Distribution And Movements Of Bottlenose Dolphins (Tursiops Truncatus) Along The Northern South Carolina Coast: A Research Partnership With Ecotourism, Courtney N. Dunn, Dani C. Silva, Emily P. Deborde, Robert F. Young
The Coastal Business Journal
Assessments of bottlenose dolphin stocks rely on current information about the distribution and abundance of specific populations. We partnered with two ecotourism dolphin watch businesses to investigate bottlenose dolphins along the northern South Carolina coast. The temporal and spatial distribution of dolphins was examined by comparing dorsal fin images from research-based surveys with photo-identification efforts from commercial dolphin watch groups. Matches between survey locations and times revealed patterns of seasonal residency, potential migratory dispersal between seasons, and variable patterns for home range size. An enhanced understanding of the structure of local populations will contribute to the management of local fisheries, …
Playing The Lottery Games?, Johnny C. Ho, David Ang, Tzu-Liang (Bill) Tseng
Playing The Lottery Games?, Johnny C. Ho, David Ang, Tzu-Liang (Bill) Tseng
The Coastal Business Journal
The lottery is a huge business. In 2011, $57.6 billion worth of lottery tickets were sold in 43 states and the District of Columbia. There are three major parties (governments, lottery players, and retailers) involved in the lottery industry, plus many more stakeholders. This paper examines the lottery from the viewpoints of these three primary parties. From the lottery players' viewpoint, we show how to statistically determine the expected value of a lottery ticket and discuss when to conclude it is profitable to buy lottery tickets. We explore the question of whether lottery players are rational. State governments have, for …
Economic Convergence: Evidence From Counties In The Carolinas, C. Barry Pfitzner, Steven D. Lang
Economic Convergence: Evidence From Counties In The Carolinas, C. Barry Pfitzner, Steven D. Lang
The Coastal Business Journal
This paper applies a common empirical methodology in testing for convergence of per capita incomes across the counties in North and South Carolina. Decennial census data on per capita income for the 46 counties of South Carolina and the 100 counties of North Carolina are used to test for two types of income convergence over the 1959-2010 time span. The results indicate that both beta and sigma convergence occurred across the counties for the full period, but there were sub-periods (the 1980s, and the 2000s) over which neither measure of convergence was evident. In fact, measured by the beta method, …
Travel, Tourism And Economic Impact Of The Children's Museum Of South Carolina, Jerome Christia, Monica B. Fine
Travel, Tourism And Economic Impact Of The Children's Museum Of South Carolina, Jerome Christia, Monica B. Fine
The Coastal Business Journal
Generally, museums are an integral part of the fabric of any prosperous society. Specifically, children's museums serve to educate and entertain the youth and the young at heart. The Children's Museum of South Carolina allows visitors of all ages to touch, explore, play, and learn. According to the Association of Children's Museums (2013), the total economic activity of its children's museum members was $449 million. This paper assessed direct, indirect, and induced economic impacts to determine an associated total economic impact that exceeds $4 million for the Children's Museum of South Carolina.
Proposed Accounting Standard Requires Capitalization Of All Long-Term Leases For Lessees, Mark G. Mccarthy, Brett Cotton, Douglas K. Schneider
Proposed Accounting Standard Requires Capitalization Of All Long-Term Leases For Lessees, Mark G. Mccarthy, Brett Cotton, Douglas K. Schneider
The Coastal Business Journal
Accounting for leases has been a controversial issue both internationally and in the United States for a number of years. The focus of the issue has been whether or not simply disclosing the amount of lease commitments by the lessee in the notes to the financial statements is adequate financial reporting for long-term leases classified as operating leases. In 2010 the Financial Accounting Standards Board and International Accounting Standards Board jointly issued an exposure draft, Leases (Topic 840), requiring lessees to report an asset and liability for the present value of the committed lease payments or contracts that extend for …
Exposure To Online Classes As Determinant Of Student Perceptions, James A. Pope, Susan Rahmatian
Exposure To Online Classes As Determinant Of Student Perceptions, James A. Pope, Susan Rahmatian
The Coastal Business Journal
There is little research comparing the perceptions of university students who have been, and have never been, exposed to online classes. We show that about half the students surveyed, who have never taken online classes, have done so intentionally. We measure the perceptions of both groups of students along ten dimensions. The three dimensions along which the exposed students had a significantly favorable perception were a) the extent to which online classes utilize teaching materials personally created or structured by professors, b) the extent to which students feel frustrated by technology, and c) the benefit of interactions with fellow classmates.
Examining The Potential For Bundling The Attractions Along The Grand Strand, Mark Mitchell, Michael Collins, L. Taylor Damonte
Examining The Potential For Bundling The Attractions Along The Grand Strand, Mark Mitchell, Michael Collins, L. Taylor Damonte
The Coastal Business Journal
The Grand Strand area offers a broad assortment of entertainment and amusement options for its 14 million annual visitors. This paper examines the possibility of price bundling of area attractions. Two options are advanced: Targeted Selections and Broader Selections. Market-specific factors (such as seasonal demand for some attractions) may limit the effectiveness of such programs. As such, possible solutions to these market-specific factors are advanced.
The Value Of A Water View: Variability Over 25 Years In A Coastal Housing Market, Julia L. Hansen, Earl D. Benson
The Value Of A Water View: Variability Over 25 Years In A Coastal Housing Market, Julia L. Hansen, Earl D. Benson
The Coastal Business Journal
Given a relatively inelastic supply of locations with coastal water views, the price of a water view is likely to rise during housing market upturns and fall during downturns. Using 25 years of data and more than 20,000 home sales for Bellingham, Washington, this study uses the hedonic methodology to estimate water view premiums over different phases of the housing cycle. Views are differentiated both by scope and by distance from the water. Results show real dollar premiums associated with water views move with the housing cycle, rising when housing demand and overall market prices increase and falling when the …
What Next For Chaos Theory? From Metaphor To Phase Space, William "Rick" Crandall, Richard E. Crandall, John A. Parnell
What Next For Chaos Theory? From Metaphor To Phase Space, William "Rick" Crandall, Richard E. Crandall, John A. Parnell
The Coastal Business Journal
In the management and social sciences literature, chaos theory has been used primarily as a metaphor to understand organizational phenomena. Using metaphors to understand organizations is a novel idea that has gained much acceptance, thanks to the pioneering work of Morgan (1986). However, chaos theory's value as a metaphor has been overused and offers little that cannot already be explained using existing theories and frameworks. Because chaos theory is a mathematical theory, we believe its mathematical principles offer the greatest application to the management literature. In this paper, we offer the use of phase space, a tool of chaos theory, …
Human Resource Management In Microenterprises: Gateway For Success, Martha Mattare, Amit J. Shah, Michael Monahan
Human Resource Management In Microenterprises: Gateway For Success, Martha Mattare, Amit J. Shah, Michael Monahan
The Coastal Business Journal
Micro enterprises, businesses with five or fewer employees, represent about 75% of all small business, and are often the starting point for successful firms. Why then is there a paucity of research on human resource practices in small businesses? Micro businesses are almost ignored in studies regarding human resources in business. Researchers have assumed that all small firms have the same human resource practices; however, we know this is not the case. What impact does Human Resources Management have on small businesses? Human resource shortages can negatively impact business growth in the areas of high tech employees, sales staff, and …
A Study Of Conflict In Top Management Decision Making: The Impact Of Contribution Motive, Thomas A. Clerkin, Kevin J. Jones
A Study Of Conflict In Top Management Decision Making: The Impact Of Contribution Motive, Thomas A. Clerkin, Kevin J. Jones
The Coastal Business Journal
Decisions made by top management teams and the setting of goals for the organization are of critical importance. It seems likely the process is one that could be subject to conflict. This paper looks at conflict's impact on firm behavior and a new approach for understanding conflict. The paper examines a study done by Amason and Sapienza, which tests a model that looks at the effects of two types of conflict and how the moderating variables they propose can impact the quality of decision-making. The article proposes a model that identifies an additional construct that, when added to their model, …
The Impact Of Organizational Efficacy And Flexibility On Small Business Performance, William C. Mcdowell
The Impact Of Organizational Efficacy And Flexibility On Small Business Performance, William C. Mcdowell
The Coastal Business Journal
The current study examines the role of organizational efficacy and supplier flexibility in regards to the business performance of small and medium-sized firms. It was anticipated that both organizational efficacy and supplier flexibility would have positive relationships with performance for small and medium-sized businesses. Results supported these hypotheses and indicate the importance of firms developing the ability to respond to changing demands of the buyer in the areas of delivery, volume, and modification as well as developing the belief that the organization has the capabilities, judgment, and confidence necessary to perform successfully.
Ethics Instruction And Cultural Differences In An Mba Management Accounting Course, William J. Wilhelm, Alan B. Czyzewski
Ethics Instruction And Cultural Differences In An Mba Management Accounting Course, William J. Wilhelm, Alan B. Czyzewski
The Coastal Business Journal
This article discusses a study designed to yield improvements in student moral reasoning when specific instructional strategies and materials for teaching ethical decision making were utilized in a non-ethics MBA management accounting course taught by an instructor who was not formally trained in business ethics. The study reported in this article was conducted in a graduate management accounting course with domestic and foreign students. The specific intervention strategies and instructional materials utilized were developed through several iterations of developmental research that were carried out over a four-year period at a mid-sized Midwestern university. The measurement of moral reasoning used in …
Importance-Performance Analysis Of Relocation Attributes In The Coastal Carolina Region, Bomi Kang, Kimberly Warne, Kay Keels
Importance-Performance Analysis Of Relocation Attributes In The Coastal Carolina Region, Bomi Kang, Kimberly Warne, Kay Keels
The Coastal Business Journal
Domestic migration to the Carolina coastal region has increased dramatically between 2005 and 2009. This influx has spurred substantial increases in the demand for housing, support services, employment and infrastructure. The continued increase in such services is dependent upon on-going financial support which, in turn, is contingent upon the stability and/or continued growth of the population in this region. This study identifies the social and economic factors considered to be important by these in-migrants as well as their perceptions of how well these factors perform. In addition, the study addresses the relationship between community attachment and individual migration intent. The …
Use Of Client-Based Projects In Business Education: A Comparison Of Undergraduate And Graduate Pedagogy, Carol J. Gaumer, Cathy Ashley-Cotleur, Carol Amone
Use Of Client-Based Projects In Business Education: A Comparison Of Undergraduate And Graduate Pedagogy, Carol J. Gaumer, Cathy Ashley-Cotleur, Carol Amone
The Coastal Business Journal
This paper reports the results of a comparative qualitative study of pedagogical approaches in applied learning in business education. The comparison consisted of dissecting the practice of embedding client-based projects in both undergraduate and graduate business education at a liberal arts university. Client-based projects allow students to go beyond the concepts discussed in the classroom and to engage in problem-solving activities related to discipline content areas. These client-based projects take a number of forms: they may be individualistic or group-based; they may be developed by the professor or involve working for real organizations; or they may be specific in nature …
Reinventing The Approach To Personality-Type And Ethical Ideology: A New Model, Paul Arsenault, Peter F. Oehlers
Reinventing The Approach To Personality-Type And Ethical Ideology: A New Model, Paul Arsenault, Peter F. Oehlers
The Coastal Business Journal
As unethical managerial behavior is increasing, people are looking to understand why. The result has led to a lack of trust in managers. One area being explored is managers' ethical behavior. Based on previous models, the relationship between ethical ideology (idealism & relativism) and the Myers-Briggs Type Indicator (MBTI) is examined. Results show a significant relationship between idealism and the mental function (cognitive style) and dominant auxiliary function of the MBTI. In addition, the most innovative result shows a more salient model by combining ethical ideology and the dominant-auxiliary function. This new model strengthens the relationship between personality type theory …
Some Empirical Evidence Of Sarbanes-Oxley Implementation In The Hospital Sector, Patricia R. Loubeau, Andrew S. Griffith
Some Empirical Evidence Of Sarbanes-Oxley Implementation In The Hospital Sector, Patricia R. Loubeau, Andrew S. Griffith
The Coastal Business Journal
In the eight years since the American Competitiveness and Corporate Accountability Act of 2002, or the Sarbanes-Oxley Act (SOX) was passed to regulate corporate oversight of for-profit entities, many nonprofit firms: including hospitals and health systems have adopted SOX provisions as best practices even though in most states they are not legally bound to comply with these regulations. Public scrutiny, pressure from bond agencies and insurers, and a desire to adopt best practices are moving hospitals in the direction of adopting SOX practices. Based on a survey of a representative sample of hospitals in New York State, this exploratory study …
The Oil Industry's Stock Price Responses To Events Surrounding The Deepwater Horizon Explosion, Kenneth J. Hunsader, Victoria Javine, Ross N. Dickens
The Oil Industry's Stock Price Responses To Events Surrounding The Deepwater Horizon Explosion, Kenneth J. Hunsader, Victoria Javine, Ross N. Dickens
The Coastal Business Journal
The Deepwater Horizon explosion had considerable environmental, economic, and regulatory impacts. We examine oil companies' cumulative abnormal returns related to the date of the rig explosion, as well as announcements regarding insurance liability, insurance premiums for offshore drilling, and deepwater drilling moratorium events. We find no statistically significant stock response to the rig explosion itself – mostly likely given the incompleteness of information at the spill's beginning. We do find firms directly involved with the Deepwater Horizon show negative responses to the moratorium on drilling in the Gulf of Mexico along with evidence that firms emphasizing drilling and service to …
Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis
Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis
The Coastal Business Journal
Of particular interest to researchers and practitioners is the impact of board members' composition and characteristics on corporate activities. With the exception of studies focusing on the gender of board members and the inside director-outside director dichotomy, much of the research tends to treat directors as a homogeneous group. This study seeks to determine whether a relationship exists between hospital directors' length of tenure and their degree of involvement in the strategic management process. The results of a survey of 240 directors from twenty-one hospitals are analyzed. A MANOVA, followed by a series of ANOVAs revealed significant differences between the …