Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Social and Behavioral Sciences (167)
- Tourism and Travel (165)
- Education (152)
- Hospitality Administration and Management (116)
- Marketing (113)
-
- Advertising and Promotion Management (110)
- E-Commerce (107)
- Economics (105)
- Curriculum and Instruction (104)
- Higher Education (103)
- Real Estate (103)
- Leisure Studies (55)
- Sports Studies (50)
- Health and Physical Education (48)
- Sports Management (48)
- Medicine and Health Sciences (47)
- Sports Sciences (47)
- Kinesiology (46)
- Life Sciences (46)
- Exercise Science (44)
- Other Rehabilitation and Therapy (43)
- Rehabilitation and Therapy (43)
- Exercise Physiology (42)
- Outdoor Education (42)
- Physiology (42)
- Business Administration, Management, and Operations (14)
- Other Business (8)
- Arts and Humanities (7)
- Institution
-
- Coastal Carolina University (103)
- Bowling Green State University (48)
- Grand Valley State University (11)
- Brigham Young University (7)
- DePaul University (4)
-
- Kennesaw State University (4)
- University for Business and Technology in Kosovo (3)
- Universitas Indonesia (2)
- University of Arkansas, Fayetteville (2)
- University of Rhode Island (2)
- University of South Florida (2)
- Liberty University (1)
- Penn State Dickinson Law (1)
- St. John Fisher University (1)
- Universitas Negeri Malang (1)
- Keyword
-
- Drowning prevention (31)
- Fatal drownings (7)
- Water rescues (5)
- Learn-to-swim (4)
- Water competence (4)
-
- Cold water (3)
- Open water (3)
- Swimming (3)
- Adaptation (2)
- Assessment (2)
- Business model (2)
- Cold water shock (2)
- Drowning (2)
- Extreme swimming (2)
- Floating (2)
- Innovation (2)
- Lifejackets (2)
- Lifesaving (2)
- PFD (2)
- Public health (2)
- Recreational therapy (2)
- Service digitalization (2)
- Survival (2)
- Sustainability (2)
- Sustainable tourism (2)
- Swimming skill (2)
- Tourism (2)
- Water safety instructors (2)
- : resort recreation (1)
- ABA (1)
- Publication Year
- Publication
-
- The Coastal Business Journal (103)
- International Journal of Aquatic Research and Education (48)
- Journal of Undergraduate Research (7)
- Proceedings of the Recreation Experience Community Network Research Symposium (6)
- Journal of Tourism Insights (5)
-
- Atlantic Marketing Journal (3)
- International Journal of Business and Technology (3)
- ICHRIE Research Reports (2)
- Journal of Sustainability and Resilience (2)
- Markets, Globalization & Development Review (2)
- ASEAN Marketing Journal (1)
- Arkansas Law Review (1)
- Business Exchange (1)
- DePaul Magazine (1)
- Dickinson Law Review (2017-Present) (1)
- Journal of Indonesian Tourism and Policy Studies (1)
- Journal of Innovation and Teacher Professionalism (1)
- Journal of the Arkansas Academy of Science (1)
- KSU Distinguished Course Repository (1)
- The Kabod (1)
- The Review: A Journal of Undergraduate Student Research (1)
Articles 1 - 30 of 192
Full-Text Articles in Recreation Business
Penguatan Kompetensi Masyarakat Melalui Pendampingan Pengelolaan Event Kesenian Jaranan Di Desa Tulus Besar, Achmad Suyono, Yanik Lailinas Sakinah, Rina Rachmawati, Maya Rizki Fauzia, Arief Rahmatulloh
Penguatan Kompetensi Masyarakat Melalui Pendampingan Pengelolaan Event Kesenian Jaranan Di Desa Tulus Besar, Achmad Suyono, Yanik Lailinas Sakinah, Rina Rachmawati, Maya Rizki Fauzia, Arief Rahmatulloh
Journal of Innovation and Teacher Professionalism
Tulus Besar Village, Malang Regency, has considerable cultural potential through the traditional Jaranan performing art; however, its event management still faces limitations in event planning, task allocation, financial management, digital promotion, and risk mitigation. This program aimed to strengthen and evaluate changes in community competencies in managing Jaranan cultural events through participatory training and mentoring. The program involved 20 participants representing Jaranan art groups, village youth, and village officials and was implemented through planning, coordination, socialization, training, mentoring, monitoring and evaluation, and dissemination. Evaluation employed a pre-test and post-test consisting of 24 items covering six competency areas, complemented by observation …
Activity Trends Pre/Post Covid-19 In State Park Campgrounds, Patty Janes, Sango Otieno, A. Scott Rood
Activity Trends Pre/Post Covid-19 In State Park Campgrounds, Patty Janes, Sango Otieno, A. Scott Rood
Proceedings of the Recreation Experience Community Network Research Symposium
Outdoor related activities surged both during and following COVID 19. Numerous studies support the increase of many outdoor related activities from swimming to bird watching, and biking to geocaching. Understanding the interests and habits of visitors helps organizations. The purpose of this study was to analyze the Michigan Department of Natural Resources campground visitor activity participation from before and after COVID. Nearly 40,000 campers each year were compared from 75 campground locations throughout the state of Michigan. Findings indicate the growth of many of their outdoor oriented activities from 2019 to 2024 including beach / swimming, hiking, rock hunting, and …
Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky
Sun, Fun, And Structure: What Resort Activity Schedules Reveal, Phileshia Dombroski, Ph.D., Kayla D. Mohney, Ed.D., Rebecca L. Moriarty, Ava Beal, Libby Scanlon, Emily Bailey, Cyan N. Kvacky
Proceedings of the Recreation Experience Community Network Research Symposium
Daily activity schedules are central to the guest experience in resort environments, guiding participation, communicating brand identity, and structuring leisure time. This mixed-method content analysis explored how resorts across the United States design and present these schedules, emphasizing accessibility and program diversity. Eighteen publicly available resort activity schedules were evaluated using accessibility tools (PAC 3, Adobe Acrobat, WCAG 2.2) and coded for 4,166 individual activities across eight categories. Findings revealed moderate adherence to accessibility standards. Most schedules met minimum font size and color contrast guidelines, but only 25% were compatible with screen readers and 80% lacked alternative text or structural …
Perceived Value Of Sport And Recreation In Aruba: Resident Perceptions Of Health, Lifestyle, And Physical Activity, Stephen L. Shapiro, Andy Gillentine, Jo-Anne Croes, John Wardlaw
Perceived Value Of Sport And Recreation In Aruba: Resident Perceptions Of Health, Lifestyle, And Physical Activity, Stephen L. Shapiro, Andy Gillentine, Jo-Anne Croes, John Wardlaw
Proceedings of the Recreation Experience Community Network Research Symposium
Sport and recreation play an important role in shaping community well-being, particularly in small island nations where health and tourism are integrated. This study examines how Aruban residents perceive the value of sport and recreation and how these perceptions vary based on the type of activity and children’s participation in these activities. A mixed-methods design was used across two phases. Phase I employed focus groups with residents, educators, and government stakeholders to explore themes of health, community impact, and education. Findings emphasized concerns over inactivity and identified sport and recreation as essential to promoting healthy lifestyles, sense of community, and …
Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim
Drivers Of Policy Support And Political Consumerism Behavior Among Water Recreationists, Mina Kim
Proceedings of the Recreation Experience Community Network Research Symposium
Individuals who engage in water-based recreation share a distinct bond with water quality due to their direct contact with aquatic environments during leisure activities. Increasing concerns about water quality have led to a rise in research exploring how environmental conditions and perceived risks shape environmental attitudes and conservation actions. However, it remains uncertain whether water recreationists extend their conservation efforts beyond those directly tied to their activities. To explore this issue, the present study investigates whether water-based recreationists in South Carolina support more stringent water management policies and engage in political consumerism behaviors, such as boycotting and buycotting. Data were …
From The Field To The Future: How Experiential Learning Supports Student Success, Joshua Carroll, Ph.D.
From The Field To The Future: How Experiential Learning Supports Student Success, Joshua Carroll, Ph.D.
Proceedings of the Recreation Experience Community Network Research Symposium
Field Experiences are often considered extracurricular, and not always a part of traditional college programs. However, these experiences can provide unique opportunities for learning, increase student confidence, broaden student perspectives of their chosen profession, and connect students with their environments, professors, and classmates. Because these programs often require a deep commitment from faculty, administrators, and the students, it is sometimes difficult to justify the resources required to successfully implement these courses. This project sought to identify several of the impacts that a field course may have on students, and to summarize these findings into sharable data for potential college and …
How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D.
How Did The Pandemic Change The Role Of Recreational Waters In Bringing Visitors? Analysis Of South Carolina Mobility Big Data, Seonjin Lee, Lori Pennington-Gray, Ph.D.
Proceedings of the Recreation Experience Community Network Research Symposium
The COVID-19 pandemic had a profound impact on nature-based recreational activities. Outdoor recreation became popular as an alternative to international travel with less risk of contagion. However, the question remains whether there was an enduring change in the role of natural resources in driving visitors. This study investigates the relevance of recreational waters, particularly lakes and beaches, to changes in patterns of domestic visitors to South Carolina between 2019 and 2023. All counties showed growth in recreational visitors, as well as diversification of visitors. However, the magnitude of the increase showed a significant difference based on geographical factors. Eight coastal …
Are Digital And Social Media Marketing Matters For Tajikistan’S Youth Travelers?, Namozov Jamshed, Gita Gayatri
Are Digital And Social Media Marketing Matters For Tajikistan’S Youth Travelers?, Namozov Jamshed, Gita Gayatri
ASEAN Marketing Journal
This research examines the influence of social media and online marketing on the travel behaviours of youth -domestic - tourists in a capital city of Tajikistan, Dushanbe, as the main destination. With the development of new technologies in the modern digital age, digital tools could significantly change the preferences of travellers to choose tourism destinations. In this regard, social media, with its wide audience through Instagram, Facebook, YouTube, and others, became not only an effective tool for tourism marketing but also for affecting tourism decision-making processes. That's why the study examines the impact of tourists’ attitudes towards online tourism information, …
Sustainable Tourism Behaviour Through Walking Tour: A Qualitative Study To Walking Tour Participants In Jakarta, Melisa Bunga Altamira, Khairunnisa Devani Aqtus Permana Putri
Sustainable Tourism Behaviour Through Walking Tour: A Qualitative Study To Walking Tour Participants In Jakarta, Melisa Bunga Altamira, Khairunnisa Devani Aqtus Permana Putri
Journal of Indonesian Tourism and Policy Studies
As urban tourism continues to rise, walking tours have emerged as a low-impact, environmentally friendly, and culturally immersive form of tourism. This study explores the relationship between walking tours and the development of sustainable tourism behaviour among participants in Jakarta, Indonesia. Using a qualitative research approach, this study elaborates the motivations, perceptions, and behavioural changes of individuals who have participated in walking tours across Jakarta’s historical and cultural sites. Data were collected through in-depth interviews and participant observations, focusing on themes such as environmental awareness, appreciation of local culture, and reduced dependency on motorized transport. The findings suggest that walking …
Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison
Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison
ICHRIE Research Reports
Cannabis tourism offers new opportunities for U.S. hospitality, although regional adoption is limited and complex due to diverse legal frameworks. Through qualitative document analysis (QDA) of regulatory frameworks in 14 Southern U.S. states, this study compares policies on consumption, sales, and employment in states with limited or emerging cannabis programs. Findings reveal that hospitality operators can enhance guest experiences by creating private, wellness-focused cannabis environments and advocating for gradual policy adjustments. However, compliance with strict consumption, licensing, and workplace rules is essential to mitigate legal risks. This study highlights the South's cannabis tourism potential within politically conservative markets, suggesting that …
Investigating Overtourism Approaches In National Wildlife Refuges: The Case Of New Jersey, Zachary Lorenz, Noel Criscione-Naylor
Investigating Overtourism Approaches In National Wildlife Refuges: The Case Of New Jersey, Zachary Lorenz, Noel Criscione-Naylor
ICHRIE Research Reports
The COVID-19 pandemic of 2020 has had rippling effects on a plethora of industries, with outdoor tourism being one of the greatest examples. As United States citizens left their homes, they yearned for their natural resources, leading to a palpable uptake in visitation as public parks reopened. While there is municipal, county, state, and federal lands accessible to visitation, the following commentary is focused specifically on National Wildlife Refuges (Federal). New Jersey is an appropriate case to demonstrate the pros and cons of shared resources, which have been impacted by anthropogenic factors. Additionally, Wildlife Refuges planning, and practices were examined …
Understanding The Factors Influencing Tourist Adoption Of Peer-To-Peer Accommodation Services: Attitudes, Intentions, And Behavioral Insights, Maya Talwadker, M.S. Dayanand Dr., Edgar Dsouza Dr.
Understanding The Factors Influencing Tourist Adoption Of Peer-To-Peer Accommodation Services: Attitudes, Intentions, And Behavioral Insights, Maya Talwadker, M.S. Dayanand Dr., Edgar Dsouza Dr.
Journal of Tourism Insights
This study investigates the factors influencing the adoption of peer-to-peer (P2P) accommodation services among Indian tourists, integrating Behavioral Reasoning Theory (BRT), Technology Acceptance Model (TAM), and Theory of Planned Behavior (TPB). Data were collected from 526 tourists using self-administered online and paper-based surveys. The findings reveal that modern lifestyles significantly enhance perceived ease of use and perceived usefulness, which positively influence behavioral intentions toward P2P accommodations. Psychological ownership emerged as a critical factor, indicating that emotional attachment to the accommodation enhances user engagement and satisfaction. Interestingly, privacy concerns did not significantly impact behavioral intentions or perceived usefulness but did influence …
They've Got Game
DePaul Magazine
DePaul alumni occupy positions across the sports industry. Specialized business and communication programs aim to increase those stats.
A Review Of River And Small Ship Cruising In The Mid-Atlantic, Northeastern United States, And Eastern Canadian Markets, Mark Mitchell, Michael Dowd, Paul Clark
A Review Of River And Small Ship Cruising In The Mid-Atlantic, Northeastern United States, And Eastern Canadian Markets, Mark Mitchell, Michael Dowd, Paul Clark
Atlantic Marketing Journal
Currently, there is a lack of cruise industry related articles in the tourism, business, and marketing literature. This manuscript provides an overview of river and small ship cruise activity in the Mid-Atlantic, Northeastern United States and Eastern Canada in three geographic clusters and waterways: (1) Mid-Atlantic Coast; (2) New England Coast and Canadian Maritimes; and (3) Eastern Canada & the Saint Lawrence Seaway. The existing cruise options in each market are identified. The operating characteristics of this region that aid and challenge cruise operators are then explored. Finally, the Product-Market Growth Matrix is used to present growth strategies available to …
Setting The Record Straight: Why The Nba Needs To Officially Adopt Aba Statistics, Roy E. Brownell Ii
Setting The Record Straight: Why The Nba Needs To Officially Adopt Aba Statistics, Roy E. Brownell Ii
Arkansas Law Review
In the case of the legal settlement between the (merger of the NBA and ABA, one of those legacies is that the NBA chooses not to officially recognize the ABA’s statistics. By arguing in favor of the NBA officially adopting ABA statistics, this Article addresses a question that lies at the intersection of law, race, sports, history, and corporate policy. Part II discusses the 1976 legal settlement between the two leagues. Part III, in turn, analyzes concerns over morality and why they weigh heavily in support of the NBA acknowledging ABA records. Part IV offers an evaluation of historical factors …
Systemization & Survival -- “Houston, We Have A Problem” – Business Lessons From Apollo 13, Judith Jacob Iddy, Njeru Zakayo
Systemization & Survival -- “Houston, We Have A Problem” – Business Lessons From Apollo 13, Judith Jacob Iddy, Njeru Zakayo
Markets, Globalization & Development Review
In the business world, there are different factors that determine whether a business will survive or not. Apollo 13 film perfectly demonstrates what every business undergoes throughout its lifecycle. Apollo 13 spacecraft started its journey to the moon successfully with the mission being to land on the moon. Unfortunately, within a very short period of time, Apollo 13 started to experience a series of problems that required quick actions and decisions to be made with the involvement of different sets of technical skills. Ultimately, by using the prototype and systems which NASA had established for Apollo 13, the teams managed …
Faux Feminism In A Capitalistic Fever Dream: A Review Of Greta Gerwig's Barbie (2023), Amy La Porte, Lena Cavusoglu
Faux Feminism In A Capitalistic Fever Dream: A Review Of Greta Gerwig's Barbie (2023), Amy La Porte, Lena Cavusoglu
Markets, Globalization & Development Review
Somewhere between meaningful discourse about female agency and the commercial interests of a problematic doll franchise lies Mattel's box office hit film Barbie, directed by Greta Gerwig. In a script-flipping interpretation of the real-world patriarchy, it catapults itself into overdue discussions about gender norms, objectification, and the pursuit of Westernized beauty ideals. While it may have introduced liberationist theories to a new generation of women, ultimately it is a film bound by cognitive dissonance. This paper will delve into the profit-making protagonist at the center of its story and argue the film's underlying incompatibility with diversity, feminism, and social …
Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B
Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B
International Journal of Business and Technology
Small businesses represent the driving force of an economy. They are the key that enables the production and marketing of thousands of products and services thus becoming the basis for a sound economic development. Consequently, small businesses are of vital importance to the economy.
Small business is a generator of innovation and a source of new jobs. The trend shows that small businesses are the backbone of all developments and movements in the economic system.
The small business scope is present in almost every pore of social and economic life.
According to the Statistical Register for Businesses, there are 9,358 …
The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B
The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B
International Journal of Business and Technology
This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …
The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B
The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B
International Journal of Business and Technology
This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …
Human Relationship With Nature, Indigenous Ways Of Living And Regenerative Tourism Framework, Asif Hussain
Human Relationship With Nature, Indigenous Ways Of Living And Regenerative Tourism Framework, Asif Hussain
Journal of Sustainability and Resilience
In the post Covid-19 era, human civilisation appears to undergo a significant shift in social-ecological consciousness and an emerging concept of ‘regenerative tourism’ is getting popular. The concept acknowledges the strong linkages between humans and nature and together special conditions are created for life to renew and restore itself. While indigenous people have always been aware of their actions and their impacts on the socio- ecological environments, the scientific community has started to acknowledge indigenous knowledge and ways of living. and integrated intelligence. The key aspect of the indigenous lifestyle is the linkages with physical and social environments where humans …
Recreation Programming, Anne Demartini
Recreation Programming, Anne Demartini
KSU Distinguished Course Repository
This course will provide students with an overview of recreation programming across the age spectrum and diverse populations. Leisure programming trends and niche marketing are examined as well. This course also facilitates the understanding and application of the recreation program process for leisure delivery systems including an introduction to activity plans, program design, delivery and evaluation.
This class uses a hybrid format which gives students some flexibility and independence. It also allows for "flex time" for our high impact learning activies. The class performs service learning directly related to the course topic through volunteering with recreation programs both on campus …
From Strategic Goal To Reality: The Development Of The Myrtle Beach Invitational Basketball Tournament, Mark Mitchell, Dennis Edwards, John Marcis
From Strategic Goal To Reality: The Development Of The Myrtle Beach Invitational Basketball Tournament, Mark Mitchell, Dennis Edwards, John Marcis
The Coastal Business Journal
The Myrtle Beach, South Carolina, area was selected to serve as one-time hosts for two tournaments in 2017: the ACC Women's Basketball Tournament and the Puerto Rico Tip-Off Men's College Basketball Tournament, when circumstances required those events to relocate on very short notice. Following the success of these two one-time events, the region sought to become a permanent host of an annual men's college basketball tournament to be played in November or December. This manuscript examines the development process of this tournament and illustrates how tournament organizers addressed the most common elements found in such events.
A Risk-Based Approach To Cybersecurity: A Case Study Of Financial Messaging Networks Data Breaches, Xiang Michelle Liu
A Risk-Based Approach To Cybersecurity: A Case Study Of Financial Messaging Networks Data Breaches, Xiang Michelle Liu
The Coastal Business Journal
With banking becoming increasingly global and largely digital, a magnitude of data breach incidents resulted from cyberattacks have been observed and can be frequently traced to ineffective security practices and procedures. Cyberattacks do not require physical proximity, nor are they deterred by national borders. Cybercriminals can remain undetected for a long period of time. Such breaches inevitably result in losses of reputation, customer confidence, and in some instances, productivity. The purpose of this study is to take a deeper look into various breaches of the SWIFT (Society for Worldwide Interbank Financial Telecommunication) messaging network to illuminate vulnerabilities inherent in the …
Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis, David Mc.A Baker, Ramaprasad Unni
Understanding Residents' Opinions And Support Toward Sustainable Tourism Development In The Caribbean: The Case Of Saint Kitts And Nevis, David Mc.A Baker, Ramaprasad Unni
The Coastal Business Journal
Saint Kitts and Nevis are two islands forming one nation in the Caribbean. This paper examines differences in the perceived economic, socio-cultural, and environmental impacts of tourism between residents of Saint Kitts and Nevis and the residents' attitudes about the pace and direction of tourism development. A self-administered household survey was used to assess perceptions of these impacts from tourism among residents. After excluding 53 non-residents, effective sample size was 269. ANOVA was used to analyze differences between the two islands. Residents of both islands shared similar perceptions about the pace and direction of tourism development in their islands. However, …
Promoting Ecotourism To Millennials Through Social Media, Melissa Clark, Paul Clark, Michael Latta
Promoting Ecotourism To Millennials Through Social Media, Melissa Clark, Paul Clark, Michael Latta
The Coastal Business Journal
This paper explores how coastal ecotourism marketers can utilize social media to effectively market to millennials. Coastal Tourism is one of four types of ecotourism identified by Honey and Krantz (2007) in their study Global Trends in Coastal Tourism sponsored by the World Wildlife Fund. An online survey of university students from the millennial generation was utilized. Findings indicate that millennials are interested in ecotourism and gather information about it from friends and social media. They check their accounts several times a day and usually from their smartphones. They would choose an ecotourism destination if money were not an issue. …
The Strategic Problem Of Information Security And Data Breaches, Michael Dinger, Julie Terrill Wade
The Strategic Problem Of Information Security And Data Breaches, Michael Dinger, Julie Terrill Wade
The Coastal Business Journal
This paper considers the strategic uncertainties and impacts created by high-profile data breaches and discusses the unique strategic problem presented by information security breaches for organizational executives. Based on theory regarding strategic uncertainties, we develop a framework depicting a strategic perspective on breaches within and outside the firm. Then, within the major categories outlined by the framework, this research evaluates instances of 17 public disclosures of high-profile data breaches over the past four years. Based on our discussion of these 17 cases, we identify six major issues complicating strategic decision-making regarding security breaches and discuss guidance for managers.
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac
The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac
The Coastal Business Journal
The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounts has continued to increase because of a growing intolerance for fraud and terrorist activity. Forensic accountants have and will continue to have a vital role in United States' counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media confirms that forensic accountants are equipped with special skills and analytical tools that make them valuable members of …
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 …