bluuebunny/crossref_metadata_2025 huggingface dataset:
Factores predictores de mortalidad por infarto agudo de miocardio en pacientes de una unidad de cuidado intensivo en un hospital de II nivel de Bogotá entre octubre de 2006 y diciembre de 2012
Authors: Fajardo Fonseca Yeferson Alfonso , Cuéllar Gaviria Jorge Armando
Published: February 2016

Las unidades de cuidados intensivos son el sitio, por excelencia, para el manejo del infarto agudo del miocardio. Por consiguiente, el estudio de los perfiles clínicos (criterios clínicos y paraclínicos) asociados a la mortalidad por esta enfermedad en dichas unidades de segundo nivel, se convierte en una necesidad para mejorar la atención oportuna de los pacientes y para optimizar los recursos sanitarios. Para los médicos tratantes, el reconocer los factores en el contexto particular de cada servicio de cuidado intensivo, permite reducir el riesgo de mortalidad durante la atención hospitalaria. El presente estudio permitió establecer los factores pronóstico en pacientes con infarto agudo del miocardio que fueron atendidos en la unidad de cuidados intensivos de un hospital de segundo nivel, desde octubre de 2006 hasta diciembre del 2012, en la ciudad de Bogotá. Se llevó a cabo un estudio de casos y controles y se incluyeron 201 sujetos, 85 casos y 116 controles. Se incluyeron variables sociodemográficas y clínicas, de las cuales se hizo un análisis descriptivo, univariado y multivariado, para establecer cuáles se asociaban a mortalidad en la unidad de cuidados intensivos. Las variables que presentaron asociación fueron: troponina mayor de 350 ng/dl (razón de momios u odds ratio, OR=36,8), falla respiratoria (OR=12,4), arritmia por isquemia (OR=9,3) y edad mayor de 65 años (OR=5,0), con p menor de 0,001 para todas ellas. Se construyó un modelo de regresión logístico de factores pronósticos de mortalidad. El valor p para cada una de las variables fue menor de 0,05 y la del modelo fue menor de 0,001; la prueba de correcta clasificación fue de 0,912 y el área bajo la curva (ROC) fue de 0,955. En este hospital, la presencia de estas variables en los pacientes atendidos periódicamente debe generar alerta en los profesionales de la salud, para que permitan activar sistemas de atención de forma rápida y oportuna para mitigar el riesgo de mortalidad en el servicio de la unidad de cuidados intensivos
Staphylococcal Scalded Skin Syndrome: A Case Review
Authors: Hennigan Kourtney , Riley Cheryl
Published: February 2016

ABSTRACT

Staphylococcal scalded skin syndrome (SSSS) is a rare yet well-known exfoliative skin syndrome. It involves extensive desquamated areas caused by an exfoliative toxin from Staphylococcus aureus. The typical presentation of SSSS allows for early diagnosis and treatment of the disease. Knowing and understanding the prevalence, pathophysiology, risk factors, and diagnosis of SSSS will ensure that infants being treated and cared for by neonatal nurses and neonatal nurse practitioners will receive appropriate, comprehensive, and multidisciplinary care while in the NICU. The purpose of this case review is to inform neonatal nurses and practitioners of the current literature that focuses on the diagnosis and management of SSSS.
Revised Accounting For Business Combinations
Authors: Wilson Arlette C. , Key Kimberly
Published: February 2016

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement replaces FASB Statement No. 141, but retains the fundamental requirements that the acquisition method of accounting (previously called the purchase method) be used for all business combinations. Some of the changes related to the accounting for business combinations as a result of the new requirements are discussed and illustrated below.
Integrated Assessment: A Learning Adventure And Growth Opportunity For Adult Learners
Authors: Van Zyl H. , Massyn L.
Published: February 2016

The Bachelor in Management and Leadership (BML) is a programme specifically designed for working adult learners in the field of management leadership. As part of their assessment, students have to complete a small research project, called the Major Piece of Work (MPW). The aim of this paper is to discuss the Major Piece of Work as a real example of integrated assessment in order to highlight the value of integrated assessment for adult learners. The first part of the paper comprises an explanation of the Major Piece of Work as an integrated assessment instrument, whilst the second part will focus on the results of a survey regarding the value of the Major Piece of Work highlighted by BML students.
LinkedIn For Accounting And Business Students
Authors: Albrecht W. David
Published: February 2016

LinkedIn is a social media application that every accounting and business student should join and use. LinkedIn is a database of 90,000,000 business professionals that enables each to connect and interact with their business associates. Five reasons are offered for why accounting students should join LinkedIn followed by 11 hints for use.
Implementing Integrated Multicultural Instructional Design In Management Education
Authors: Schultz Jennifer L. , Higbee Jeanne L.
Published: February 2016

This purpose of this paper is to summarize the principles of integrated multicultural instructional design (IMID; Higbee, Goff, & Schultz, in press; Higbee, Schultz, & Goff, 2010) and present specific strategies for incorporating IMID in management education. The primary goal of IMID is to promote the integration of multicultural content and diverse teaching and learning strategies in postsecondary curricula, programs, courses, and academic support services. Results of a pilot project will be presented that include student evaluations of faculty teaching methods; inclusion of multicultural course content; strategies for the assessment of learning; and commitment to diversity, multiculturalism, and social justice when IMID is embedded in the curriculum. This paper also includes a discussion of andragogy related to multicultural strategies and the creation of inclusive learning environments in collegiate management education.
Accounting Education In Crisis
Authors: Turner Karen F. , Reed Ronald O. , Greiman Janel
Published: February 2016

Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over the years, changes have been recommended and some adopted into the accounting curriculum; however, the crisis of information overload continues in accounting education.
Integration Of Professional Certification Examinations With The Financial Planning Curriculum: Increasing Efficiency, Motivation, And Professional Success
Authors: Goetz Joseph W. , Zhu Dandan , Hampton Vickie L. , Chatterjee Swarn , Salter John
Published: February 2016

This article provides a theoretical-based rationale and plan of action for educational programs to encourage and create opportunities for the integration of course study with professional exam preparation, while highlighting the complementary benefits for students, academic programs, and the financial services profession. Serving primarily as a model for faculty associated with university-based financial planning education, this article also provides a foundation for future research in this area. In addition, the article presents descriptive information on select designations and licenses currently available that finance and financial planning students could pursue concurrently with coursework.
How Much Is That In Dollars?: Costly International Downsizing
Authors: Renard Monika , Tracy Kay
Published: February 2016

Economic downturns can lead companies doing business internationally to cut costs by reducing staff and/or closing subsidiaries. Efficiency in downsizing can put people and capital to their most effective use. This exercise educates students about country differences in labor termination practices, costs, legal requirements for downsizing, and other issues.
An Analysis Of The Differences Between Student Age And Social Networking Utilization Within A School Of Business
Authors: Zula Ken , Yarrish Karen K. , Pawelzik Walter
Published: February 2016

Social networking sites such as Facebook, LinkedIn, and Twitter are widely regarded as an exciting opportunity to communicate with friends, especially for college students. The overall response to social networking tends to be one of trust regarding a generation that, supposedly has many friends but little sense of privacy. Employers use social media sites to perform preliminary screenings of potential employees. The information students post on social media sites can be used in making employment decisions. This article examines the difference between student age, and career exploration/research and social networking usage. The researchers will discuss the implications for educators, administrators, and researchers. Findings, conclusions, and recommendations will be presented.
Soft Skills In Practice And In Education: An Evaluation
Authors: Wahl Harald , Kaufmann Christian , Eckkrammer Florian , Mense Alexander , Gollner Helmut , Himmler Christian , Rogner Wolf , Baierl Thomas , Slobodian Roman
Published: February 2016

The paper measures the soft skills needs of companies and industry to technical oriented academic graduates, especially coming from IT course programs like business informatics, computer science, or information management. Therefore, between March and September 2010, two groups of researchers at the University of Applied Sciences (UAS) Technikum Vienna analyzed job profiles and the intended denotation of certain keywords. Primarily, one group worked on the statistical content analysis of job offers which could be found in Austrian newspapers or were provided by online job platforms. The other group developed a survey to be sent to several companies in Austria and was addressed to human resources departments. The paper explains the evaluation results in details and discusses its necessary implication on academic curriculum design.
Capacity Building For Entrepreneurship Education: The Challenge For The Developing Nations
Authors: Eze John F. , Nwali Anthony C.
Published: February 2016

Entrepreneurship is one of the key drivers for development in any society. The level of awareness of individual members, of a society, of their capacity to contribute to the economic, social and political development of their society is a key factor in development. A process of creating this self-awareness and the development of individual capacity for creative and innovative thinking, decision making and action/policy implementation should be an integral constituent of what people learn in schools, colleges and universities. The ability of the educational system to provide such training for individuals depends on the availability of the requisite capacity in terms of personnel and other facilities for appropriate transfer of knowledge, skills and building of mindset. Thus, this paper focuses on ways for developing the capacity appropriate for providing entrepreneurship education at all levels of education particularly in Africa. This paper is of the view that a wholesome education integrating entrepreneurship as part of the curriculum will provide the catalytic platform for jumpstarting development in all spheres of life, particularly in the developing world. The paper tries to find out how capacity building for entrepreneurship education has been pursued with particular reference to Nigeria, and opine how best this can be achieved in the light of the perceived lack of entrepreneurial approach to doing things, including in the public service. Also, the low level of entrepreneurship education as exemplified in the number of entrepreneurship courses offered in our Higher Educational Institutions (HEIs) and the absence of entrepreneurship as courses of study that award certificates, diplomas and degrees in this part of the world are part of the factors necessitating this paper. Part of the focus of the paper also includes the possibility of inclusion of entrepreneurship in the educational curricula at all levels of education, establishing faculties of entrepreneurship studies in the colleges, polytechnics and the universities. It is obvious that these cannot be achieved without the necessary capacity in terms of personnel and other facilities that facilitate learning. Thus we are canvassing for a holistic approach to developing capacity for this, which should include training and retraining of personnel, including faculty members in the colleges, polytechnics and universities. There should also be a collaborative effort in terms of partnership with universities in the West where entrepreneurship education has taken root and are more developed. Such partnership should also include the private sector and the non-governmental organizations. The increasing economic and social challenges, especially in the developing countries, makes all this imperative.
Understanding The Use Of Feature Films To Maximize Student Learning
Authors: Mathews Charles S. , Fornaciari Charles J. , Rubens Arthur J.
Published: February 2016

Feature films, old and new, have been used for many years to teach management education in general and leadership skills in particular. Films are often able to affect not only our emotional responses and perceptions of events, but they can also have an impact on our personal lives over long periods of time. Although anecdotal evidence (primarily based upon Social Learning Theory) has generally supported the use of feature films to teach management education, the paper draws upon theoretical advances in universalistic self-theory as part of cognitive-experiential self-theory (CEST) as an epistemological basis for why and under what specific conditions management educators should use feature films to maximize student learning. From this reasoning, the paper proposes that management educators apply contextual self-theory as a pedagogical guide for the actual selection of films for classroom use. In addition, the paper highlights the importance of how the management educator needs to look at other factors, such as the age and cultural background of students, as important considerations for the selection and use of feature films in the classroom.
Clarifying The Meaning Of Extracurricular Activity: A Literature Review Of Definitions
Authors: Bartkus Kenneth R. , Nemelka Blake , Nemelka Mark , Gardner Phil
Published: February 2016

Participation in extracurricular activities has long been recognized as having important benefits for business students, including the development of competencies relevant to future career success. Unfortunately, a review of the literature suggests that what constitutes an extracurricular activity remains ambiguous and unclear as no generally-accepted definition has been established in the literature. Instead, the meaning is often described in terms of examples. It is argued that the lack of a definition hampers research because it does not allow for proper classification of activities. The purpose of this study is to address this gap through a review of the relevant literature. Based on the review, definitions for extracurricular and co-curricular are proposed along with additional clarifications. Implications for scholars and academic advising are also provided.
Program Assessment: Not In My Back Yard
Authors: Johnson Lynn
Published: February 2016

Faculty in the College of Business Administration at California State University-Stanislaus struggled to find places within the curriculum in which to embed programmatic assessment. An assessment model emerged from their discussions that meaningfully assesses the knowledge and skills of graduating seniors for programmatic improvement while providing each student with individualized feedback about their strengths and weaknesses. Students identify those areas in which they are particularly strong, which is useful information during career exploration, along with those areas in which further development would be beneficial. Resources for life-long personal and professional development are provided to participating students.
Creating Experiential Learning In The Graduate Classroom Through Community Engagement
Authors: Johnson Katryna
Published: February 2016

Educators can provide opportunities for active learning for the students by engaging them in client-based projects with the community, which enhances application of theory and provides students with the relevance demanded from the business community. Experiential learning opportunities through client-based projects provide for such an experience. Students in a graduate research methods class worked in teams to conduct a SWOT analysis for a local non-profit organization. This paper discusses the use of cooperative learning teams to engage in experiential learning with a non-profit.
Redesigning MGMT 4010S: Creating A Cause Of Social Responsibility And Social Justice
Authors: Caro Cary A. , Lirette Kolby , Yest Myke
Published: February 2016

As business organizations face more and more scrutiny for poor leadership practices, American business schools have come under more pressure to prepare students to enter organizations with an understanding of and an appreciation for quality leadership. This manuscript focuses on the introduction of a service-learning project to a Senior Leadership Seminar course at a small university in Louisiana. This manuscript describes the impetus for change, including wanting to establish a method for students to actively engage in the principles of leadership, the course and project objectives, the measurement of those objectives, and the lessons learned through several iterations of the course. This paper is designed to provide a guide for future practitioners to integrate service learning into their courses, and to provide an outline of how it can be done through a senior seminar course.
Teams That Work: Preparing Student Teams For The Workplace
Authors: Galbraith Diane D. , Webb Fred L.
Published: February 2016

Organizations today often require collaboration in the form of work teams. Many tasks completed within organizations, whether in the workplace or in academia, however, can be beyond the capabilities of individuals alone. Productive teamwork and cooperative activities in business are expected and can begin very early in a person's career. The pedagogy for teamwork instruction in the classroom may not simulate real workplace events or parallel organizational behavior in order to attain a successful outcome. In universities, teamwork often breeds frustration and dysfunction, since the teams often do not perform at a high level or reach their full potential. This paper will provide best practices for creating productive teams in the classroom in preparation for the workforce. This insight will include ideas that will bond team members through collective values and goals, resulting in effective teams and a productive environment.
Logged In And Connected? A Quantitative Analysis Of Online Course Use And Alumni Giving
Authors: Tiger Andrew , Preston Landon
Published: February 2016

Business and education stand out as two of the most prominent sectors affected by the rapid expansion of the Internet. A significant body of literature within business has been devoted to developing positive e-commerce exchanges that develop customer loyalty. While online education grows each year, the long-term significance of online education to develop a loyal alumni base has yet to be studied. Findings in marketing research literature on trust and loyalty provide exceptional significance for online education, especially in a tight economic climate that has forced colleges and universities to rely on alumni giving for operational support. This study examines the significance of online course use as a predictive variable for alumni giving at one medium sized, private liberal arts university using 3,450 students. The results show a negative correlation between the online classes and alumni giving, among other predictive variables used in alumni giving. The findings provide foundational insights for education administrators and fundraisers involved in online education and its effect on alumni giving.
Why Downside Beta Is Better: An Educational Example
Authors: Chong James T. , Jennings William P. , Phillips G. Michael
Published: February 2016

An educational example is presented that is an effective teaching illustration to help students understand the difference between traditional CAPM beta and downside (or down-market) beta and why downside beta is a superior measure for use in personal financial planning investment policy statements.
Narcissism And Accounting Majors
Authors: Brown Jill , Akers Michael D. , Giacomino Don E.
Published: February 2016

Narcissism is a personality trait that varies in individuals much like other characteristics. Accordingly, narcissism can positively or negatively impact the leadership style and career of business leaders. While personality research has examined the level of narcissism in college-aged students over the past 30 years, only recently has limited research examined narcissism in business students. Prior research has not examined accounting students. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in accounting students at a public and private institution in the Midwest. Our findings show accounting students have a lower level of narcissism than other business students, both undergraduate and graduate, and the general population of college-age students. We find differences in the level of narcissism by gender and whether the student is a leader, or not, in student organizations. We also discuss implications for accounting education.
Defining Sustainability In The Business Setting
Authors: Bateh Justin , Heaton Camille , Arbogast Gordon W. , Broadbent Ardell
Published: February 2016

Sustainability has become a buzzword in organizational research and ecological science. Much has been said about the role of sustainability for organizational development and markets. Thousands of organizations worldwide have adopted sustainability strategies to boost their productivity and develop a competitive advantage. Yet the concept of sustainability is so complex that it is virtually impossible to ensure a standardized definition or for one organization to understand all its facets in detail. Moreover, under the influence of its own popularity, the concept of sustainability constantly evolves and changes meaning. More often than not, organizations and leaders develop a narrow view of sustainability. They consider only the aspects of sustainability that are directly related to their sphere of performance. In this article, three elements of the definition of sustainability are discussed: longevity, maintenance of core principles or purposes, and responsibility to external needs. The term organization is used because the principles are often applicable to governmental and non-profit organizations as well as businesses.
Accounting Practitioners Reflect On Faculty Impact: Bridging The Gap Between Theory And Practice
Authors: Johnson Ryan
Published: February 2016

A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the experiences of accounting practitioners and explores the reasons for and significance of this gap. The study also explores the ways in which faculty members can positively impact practitioners, such as providing a smooth entry point into the profession, as well as provides a roadmap for greater articulation between the accounting education and accounting practice.
Stakeholders‟ Perspectives Of Accounting Faculty Time Allocations
Authors: Frank Kimberly E. , Lowe D. Jordan , Smedley Georgia
Published: February 2016

This study provides evidence on how various stakeholder groups perceive faculty time is and should be allocated across teaching, research and service. To ascertain the priorities of various stakeholders, a questionnaire was administered to accounting professionals, accounting students, and taxpayers. Assistant professors were also surveyed to establish a benchmark for comparisons. Overall, the findings indicate a disparity between the perceptions of accounting professors and their stakeholders regarding time allocations. Suggestions on ways to mitigate these differences are offered.
Are Firms Constrained By Their Bank? A Pilot Study
Authors: Athavale Manoj , Bland Eugene , Trimm Robert
Published: February 2016

Financial intermediation theory assigns banks a unique role in the resolution of information asymmetry, while monetary theory assigns banks a unique role in money creation and the of monetary policy. The bank’s willingness to lend depends on perceptions of the project’s payoffs and the moral rectitude of the borrowers, while the bank’s ability to lend depends on the adequacy of the bank’s capital and the stance of monetary policy. Small firms are largely dependent on bank financing - information asymmetry, moral hazard and switching costs restrict access to alternate financing sources. If firms were constrained by their bank’s ability to lend, measures of bank capital would be significant determinants of the firm’s growth. By identifying specific bank-borrower relationships, we explore the hypothesis that a bank’s capital adequacy situation has the potential to influence lending decisions and hence affect the bank’s asset structure and the small firm’s ability to finance operations.
The Effect Of SFAS 115 On Earnings Management In The Banking Industry
Authors: Lifschutz Shilo
Published: February 2016

This paper presents an empirical investigation into the issue of earnings management in the Amer- ican banking system under SFAS 115. The study includes panel data on 88 bank holding compa- nies (BHCs) for the years 1997-2000 on a quarterly basis resulting in 1,408 observations. As hy- pothesized, it was found that the motivation of bank managers to engage in gains trading is nega- tively related to their earnings level before tax and securities net gains.
Web Usage Among Hispanics In The South Florida Region
Authors: Korgaonkar Pradeep , Silverblatt Ronnie , O'Leary Bay
Published: February 2016

The establishment of LAOL by America Online to cater to the Hispanics in the U.S. attests to the growing importance of the Hispanic consumers to corporations. The Hispanic market in the U.S. offers promising and lucrative online business opportunities. Spain’s Terra Network, one of the biggest online content and access providers in the Latin countries, has teamed up with New Jersey based IDT to provide access to U.S. Hispanics (Folpe, 2000). Sears, Roebuck & Company plans to offer Internet sales on its Spanish language website to take advantage of this growing market. Approximately, 13 million households and 2.3 million Hispanic small businesses are using the Web. Still, little published research exists documenting the evaluation and usage of Web by this growing segment of the US population. Applying the gratification and avoidance approach used in the prior studies of media usage and Korgaonkar and Wolin’s seven-factor Web gratification model, the authors explore the Hispanic Web consumers’ use of the Web. The gratification factors <as well as demographic factors of the Hispanic respondents were studied in three usage contexts of the Web: (1) the number of hours per day spent on the Web, (2) the percent of time spent using the Web for business and personal purposes, and (3) if the subjects in the past 12 months made purchases or not from the Web. Multivariate discriminant analysis suggests that the gratification factors along with age, education, and income levels, are significantly correlated with the three usage contexts of the Web. The study results and implications for managers are discussed.
Does The Mix Of A State‟s Tax Portfolio Matter? An Empirical Analysis Of United States Tax Portfolios And The Relationship To Levels And Growth In Real Per Capita Gross State Product
Authors: Howard Bruce
Published: February 2016

An important part of the economic environment for any business is the tax climate. At the federal level, arguments are often made for abandoning the income tax in favor of a national sales tax or other type of tax. At the state level, the United States has a laboratory of sorts for examining the economic impact of various types of taxes. The states exhibit a wide degree of variation in the kinds and mix of taxes upon which they rely to raise revenue. This provides an opportunity for comparing economic well-being with the mix of taxes for the various states. This paper presents the results of an empirical study of the relationship between the relative economic well-being of a state and its relative portfolio of taxation. Data on the kinds and relative mix of taxes for the 50 United States for the years 1993-1999 are summarized. While the direction of causation is still an issue, the results of the study show that statistically significant relationships do exist between a state’s tax portfolio and its level and growth of real per capita gross state product. Hopefully this study will add to our understanding of the impact of taxation on the economic climate for business.
The Role Of Audit Committee Independence, Auditor Tenure, And Their Interaction On Managers’ Accounting Discretion
Authors: Lee Ho Young
Published: February 2016

This study examines the role of audit committee independence and auditor tenure on client managers’ accounting discretion. It also examines the impact of the interaction between independent audit committees and long lasting auditors on managers’ accounting discretion. The results show that independent audit committees lower managers’ accounting discretion and auditor tenure is negatively associated with managers’ accounting discretion. In addition, this study provides evidence that the interaction between independent audit committees and external auditors having long-term relationships has an incremental effect on the managers’ reporting flexibility.
MBO Financing Risks And Managers' Use Of Anti-Takeover Measures
Authors: Peck Sarah W.
Published: February 2016

In a management buyout (MBO) offer, managers have an incentive to offer stockholders a price low enough to compensate them for the risks of increasing their equity ownership in a highly leve- raged buyout firm. As these risks increase, managers are more likely to combine their offer with an anti-takeover measure. These measures do not protect a low offer, but do result in a higher takeover price when managers are unwilling to match a competitive offer. Such measures, then, benefit shareholders.
An Analysis Of Mutual Fund Custodial Fees
Authors: Cullinan Charles P. , Bline Dennis M.
Published: February 2016

The Securities Exchange Commissions (SEC) has an ongoing initiative to examine mutual fund fees, and their disclosure to fund shareholders. Mutual fund custodial fees are usually paid directly to the custodian from fund assets, and can therefore affect fund performance and investor returns. The purpose of this paper is to develop and test a model of mutual fund custodial fees using both equity and bond funds. Regression analyses on bond and equity fund samples reveal that custodial fees result from a variety of factors, and that these factors differ between equity and bond funds. The results of this study can be a useful benchmark to evaluate the effectiveness of custodial fee management.
Andersen’s Tolerance Toward Aggressive Financial Reporting: Are They Different?
Authors: Vermeer Thomas E.
Published: February 2016

Over the last two years, the public press has expressed differing views on whether the demise of Arthur Andersen is an anomaly or a systematic problem in the profession. Some authors have asserted that Arthur Andersen was a firm somehow different than the other Big Five accounting firms while others in the public press believe that the failure of Andersen is the outcome of a systematic problem in the accounting profession. In this study, I examine whether there is a difference between the tolerance of Arthur Andersen and the tolerance of the other Big Five accounting firms toward aggressive financial reporting. I find that there is no difference between the tolerance of Arthur Andersen and the tolerance of the other Big Five accounting firms toward aggressive financial reporting.
The Effect Of Corporate Ethical Values On Accountants’ Perceptions Of Social Responsibility
Authors: Elias Rafik Z.
Published: February 2016

Significant research has concluded that corporations have a social responsibility to stakeholders beyond maximizing shareholders’ wealth. The current study examines the relationship between corporate ethical values and the perception of the importance of corporate social responsibility. A total of 583 CPAs in public accounting, industry and academia completed a survey designed to measure the importance of corporate social responsibility on profitability, long-term success and short-term success before Enron and Worldcom declared bankruptcy. The results indicated that CPAs employed in organizations with high (low) ethical values perceived corporate social responsibility to be more (less) important in profitability and long-term success and less (more) important in short-term success of the firm.
Employee Layoffs And Earnings Management
Authors: Hall Steven C. , Stammerjohan William W. , Cermignano Gregory
Published: February 2016

This paper analyzes the accounting choices of firms in periods surrounding large work-force reductions (layoffs). Layoffs provide an incentive for managers to use accounting choices to manage earnings. Accrual analysis is performed on a sample of firms that announce large layoffs. Discretionary accruals are regressed on indicator variables for years associated with large layoffs. The results indicate that firms make accounting choices to reduce reported income in the years in which they announce large layoffs.
Social Network Approach To Organizational Learning
Authors: Škerlavaj Miha , Dimovski Vlado
Published: February 2016

Organizational learning is one of the most promising concepts and propulsive areas of research in modern managerial literature. So far, it was proved that higher-level organizational learning contributes to organizational performance. Research question that remains explained inadequately is how learning occurs. Based on exploratory social network analysis conducted on a learning network within a software company, we offer eight propositions. First, the greater the experience of the employee in a certain field, the bigger the probability that co-workers will seek to learn from this person. Then, respectively, physical proximity (e.g. shared office or geographical proximity), similarity in level of expertise, and complementarities in personal characteristics augment the probability that co-workers will learn from each-other. Next, network size and age affect its density. Finally, knowledge-based organizations seem to have cohesive structure of relationships among their members. Further confirmatory research is needed in order to develop and test propositions offered.
An Exploration Of Students‟ Perceptions Of Strategic Management Model Usefulness
Authors: Ritchie William J. , Kirche Elias , Fornaciari Charles J.
Published: February 2016

This exploratory study proposes and tests a model depicting individual undergraduate student characteristics and their association with perceived strategic management model (SMM) usefulness. The constructs explored are: student’s decision style; experience; major; affectivity; willingness to try new models; and the perceived ease of use of the SMM. Findings based on structural equation modeling and partial least squares regression indicate that positive affect, perceived ease of use, and willingness to try new models/theories explain a significant amount of variance in the students’ perceived usefulness of the SMM. The study then discusses potential applications of its findings to individual classrooms, management practice, and business education as a whole. Finally, it provides suggestions for future research.
Viability Of Community Banks In The Dallas Federal Reserve District: Evidence Of Relationship And Transactional Orientation
Authors: Martinez John , Patin, Jr. Roy R. , McNiel Douglas W.
Published: February 2016

This paper examines the viability of community banks. The results indicate that larger community banks are more profitable and less susceptible to most forms of risk than smaller community banks. Evidence that smaller community banks are more relationship oriented and larger community banks are more transactional oriented is mixed. Smaller community banks have a lower cost of funding assets, perhaps as a result of a stronger relationship with depositors, but there is no evidence that their relationship with borrowers allows them to earn more interest income. The primary indication of a stronger transactional orientation by larger community banks is their ability to generate more non-interest income.
Linking Value Chain Costs To Products And Customers: Survey And Evaluation Of Large U.S. Manufacturing Firms’ Current Practices
Authors: Chow Chee W. , Hwang Nen-Chen Richard
Published: February 2016

Success in a competitive environment requires effectively selecting an optimal mix of value chain activities. Despite the fact that corporate executives need to understand the costs and benefits of supporting particular products and customers, little empirical evidence is available on how, and how well, companies are linking their value chain costs to these two cost objects. The results of this study, based on responses to a survey of 120 large U.S. manufacturing companies, indicate that firms tend to link their value chain costs to products/product lines more than to customers/customer classes. For both cost objects, most of the cost allocation bases used is volume-based. These findings suggest that while there is attention to the value chain costs, there is room for increasing the proportion of costs traced to products and customers and for expanding the use of non-volume allocation bases.
Advertising Ethics: A Field Study On Turkish Consumers
Authors: Ergin Elif Akagun , Ozdemir Handan
Published: February 2016

This study examines whether use of deception in ads, cultural stereotyping, sexual stereotyping, and emotional exploitation factors have an influence on the Turkish consumers. Specifically, the aim is to discover whether each of these four factors have any impact on the consumers’ recall of the ad and subsequent purchasing decisions. The results of this study should help foreign and domestic advertising agencies and their clients, already existing in or planning to enter the Turkish market, in understanding the Turkish consumers better.
CEO Duality Leadership And Firm Risk-Taking Propensity
Authors: Kim Kong-Hee , Buchanan Robert
Published: February 2016

Based on a sample of 290 large U.S. corporations, we find that dual positioning on both CEO and board chairperson positions at the corporate top leads to reduced firm risk-taking propensity, serving managerial risk minimization preferences. We also find empirical evidence that traditionally emphasized control mechanisms of board independence and managerial ownership are ineffective in controlling managerial behavior when CEO duality leadership exists. Additionally, the power balance obtained from concentrated shareholder ownership in the firm has significant impact on controlling managerial behavior regarding firm risk taking. The findings of this research contribute to reducing the controversy surrounding CEO duality leadership by furnishing empirical evidence of how CEO duality leadership in corporate governance structure affects managerial behavior in corporate strategic management.
Relationship Between Crude Oil Prices And Economic Growth In Selected OPEC Countries
Authors: Ftiti Zied , Guesmi Khaled , Teulon Frédéric Teulon , Chouachi Slim
Published: February 2016

The aim of this study is to examine the degree of interdependence between oil prices and economic activity growth for four major countries (United Arab Emirates, Kuwait, Saudi Arabia, and Venezuela) in the Organization of the Petroleum Exporting Countries (OPEC) over the period from 3 September 2000 to 3 December 2010. We propose the frequency approach of Priestley and Tong (1973), which is the evolutionary co-spectral analysis. This method  offers a time-varying dynamic correlation measure for different horizons, short-run and medium-run. To complete our study by analyzing long-run dependence, we use the cointegration procedure developed by Engle and Granger (1987). We show that oil price shocks in periods during period of fluctuations in the global business cycle and/or financial turmoil affect the relationship between oil and economic growth in OPEC countries.
R&D Narrative Disclosure, Corporate Governance And Market Value: Evidence From France
Authors: Nekhili Mehdi , Hussainey Khaled , Cheffi Walid , Chtioui Tawhid , Tchakoute-Tchuigoua Hubert
Published: February 2016

We investigate the impact of R&D narrative disclosure on the market value of equity for a sample of French companies during the period 2000–2004. Using 3SLS estimation on a panel data of 98 French firms, we find, ceteris paribus, positive (but insignificant) association between R&D voluntary disclosure and the market value of equity. Both R&D intensity and R&D capitalization lead French firms to disclose more R&D narrative information. However, they impact differently the relationship between R&D-related disclosure and market value. Indeed, a positive and significant association is found when we control for R&D capitalization. In contrast, when controlling for R&D intensity, we find a negative association. We also find that equity-based compensation and audit committee independence are the most important drivers for R&D narrative disclosure. 
The "In-Factor": Signature Traits Of Innovation’s Leaders
Authors: Eisner Susan
Published: February 2016

This paper was inspired by the 2013 film Jobs, the docu-drama about Apple founder and longtime CEO Steve Jobs whose leadership style in some ways so contradicted contemporary leadership prototypes that he is sometimes said to depict the “anti-leader.” That film triggered this question: Are there attributes that, regardless of behavioral bent, those who lead innovation share? Through a review of academic and practitioner literature an “IN-factor” such leaders share emerges: The intention and insistence to be trailblazers. Though leaders of innovation travel different paths and are not all alike, though some are mavericks and others break through existing challenges, though some are founders and others are successors, though some are college educated and others are not, these “Imagineers” share ten signature traits which this paper establishes should it be helpful to contemporary leadership education, development, and training.
Does The Expectations Hypothesis Explain The Term Structure Of Treasury Bond Yields In Tunisia?
Authors: Boukhatem Jamel
Published: February 2016

This paper tests the expectations hypothesis (EH) using monthly data for Treasury bond yields (TBYs) over the period 1994m5–2014m12 and ranging in maturity from one year to 10 years. We apply cointegrated-VAR jointly on more than one pair of yields. The results suggest rejection of the EH throughout the medium maturity spectrum. However, for longer maturities they suggest the validity of the EH for the TBYs. This indeed confirms the smooth functioning of Tunisian bond market which gives an indication that the yield curve should serve as an indicator to the monetary policymakers to manage inflation and to influence the aggregate demand in the economy.

 
The January Effect Anomaly Reexamined In Stock Returns
Authors: Patel Jayen B.
Published: February 2016

We examined the presence of January effect in international stock returns for the recent time period, January 1997 to December 2014.  Our results provide conclusive evidence that January effect no longer exists in stock returns during recent years.  These results were remarkably consistent when we investigated existence of January effect by sub-periods separating the time period of 2008-09 when stock market largely plummeted internationally.  The results of this study support growing literature that indicates January effect does not exist anymore in stock returns. 
How Informational Integration Can Improve The Relationship Between Buyer And Supplier Of Logistical Services:Empirical Evidence From Vietnam
Authors: Duong Huu Tuyen , Paché Gilles
Published: February 2016

Having initiated economic liberalization in 1986, Vietnam is a particularly interesting emerging economy to study. The logistics industry in the country is developing strongly because manufacturers are willing to outsource their logistical activities to specialized businesses called logistics service providers (LSPs). To be sustainable partners of manufacturers, LSPs must adopt an informational integration policy that improves the functioning of their customers’ supply chains. To find out whether Vietnamese manufacturers value information integration, a questionnaire survey was administered to 139 food industry managers. The main research finding is that informational integration between manufacturer and LSP strongly impacts the manager’s perception of its own logistics performance. This result has major implications for foreign LSPs that want to carve out a significant place on the Vietnamese market.
Gender Differences In Reaction To The Compromising Of Ethical Integrity And Shared Values
Authors: Rozensher Susan G. , Fergenson P. Everett
Published: February 2016

While marketing firms, and the related marketing literature, have devoted a great deal of attention to the cultivation of relationships between companies or organizations and their consumers/supporters, the issue of relationship dissolution has been largely neglected by comparison.  The present study is an attempt to address this neglect by bringing into focus certain factors that may contribute to the dissolution of strong relationships between organizations and their supporters.  In particular, this study will examine gender differences in the dissolution of such relationships.
Unusual Digital Patterns In EPS: Evidence On The Association Between Earnings Management And Company Characteristics
Authors: Jordan Charles E. , Clark Stanley J. , Anderson Mary
Published: February 2016

Prior studies (Thomas, 1989; Das and Zhang, 2003) provide evidence of earnings manipulation to achieve cognitive reference points in EPS.  The current study extends this line of research by examining the relation between unusual digital patterns in the right EPS position and specific firm characteristics.  Results suggest that the propensity to manage earnings to effect desired EPS results is particularly associated with company size and to a lesser degree with operating performance and the level of debt leverage employed.
Are The Home Prices Really Affected By The Quality Of The Public Schools: A Policy Analytical Perspective?
Authors: Osho Gbolahan S. Osho , Castillo Javier R. , Raphael Joann J.
Published: February 2016

It is a common belief in the Houston Area the better the School District where your home is located the higher the price that you may charge for your home. This study analyzes the relationship between the median home price and the Ranking of the School District where the home is located. This study also intends to analyze the average annual home price increases and the ranking of the schools. The hypothesis that the study intends to analyze is that the better the Schools the Higher the appreciation observed for the homes in the area.