bluuebunny/crossref_metadata_2025 huggingface dataset:
Delivering Virtual Ethnicity Drama: A Pedagogical Design For Bridging Digital And Diversity Barriers
Authors: Carter E. Vincent
Published: March 2016

This study examines an original dramaturgical method for creating virtual world experience called virtual world drama. The instructional focus is improving students aptitude for analyzing ethnic identity by instilling both conceptual and multicultural competency. An exploratory research method is used, relying on observation (disguised and non-disguised) and survey information collected from a student sample spanning four academic quarters. Findings suggest that virtual world drama deepens the specificity of ethnic culture analysis and broadens the spectrum of ethnic culture awareness. In addition learning outcomes are evaluated based on improvements in ethnic aptitude collaboration, competence, and community.
Lessons From East Asian NICs Export Success
Authors: Lee Youngho , Lee Joe W.
Published: March 2016

The Four Tigers of East AsiaSouth Korea, Taiwan, Hong Kong and Singaporehave all achieved economic miracles during last two decades. This article will review the external and internal conditions conducive to their export success, put into perspective their outward-looking development strategies, and analyze their trade promotion policies. Finally, some suggestions are proposed for developing a new viable export culture in the United States.
The Google Car: Driving Toward A Better Future?
Authors: Poczter Sharon L. , Jankovic Luka M.
Published: March 2016

Googles dramatic ascent and subsequent domination in the past fifteen years of the technology and information industries has financially enabled Google to explore seemingly unrelated projects ranging from Google Mail to the Google Car. In particular, Google has invested a significant amount of resources in the Google Car, an integrated system that allows for the driverless operation of a vehicle. While initial reports indicate that the Google Car driverless automobile will be more safe and efficient than current vehicles, the Google Car is not without its critics. In particular, the existential threat that the car presents to several large industries, including the insurance, health care and construction industries, creates an additional challenge to the success of the Google Car well beyond the standard competitive threats from other established car manufacturers in the automobile industry, which begs the question, Can the Google Car be successful? With so many challenges above and beyond the competitive forces typically threatening long-term profitability, will the Google Car be able to create and sustain a competitive advantage for Google in the driverless car space?
Economic Impact Of Railroad Line Abandonment On Regional And Urban Areas: A Case Study
Authors: Rosa Duane J.
Published: March 2016

This case study focuses on the economic and legal issues affecting a region or community as a result of potential railroad line abandonment. Railroad line abandonment, where rail service is being discontinued over a rail line or segment of a line, is becoming an increasing common practice in the United States. The loss to an affected community or a region can have significant economic and social consequences, especially when the rail line to be abandoned represents one of the principal modes of transportation into and out of the affected area. This can limit future growth and the marketing of an area to potential entrants. This case study analyzes the specific steps required by the railroad and interested parties in the rail line abandonment process as well as alternative arrangements to abandonment. It concludes by analyzing the economic issues related to alternative uses of railroad right-of-way, including its use as a rail trail. This case study offers students the opportunity to analyze the various economic and legal issues involved and develop alternative plans from both the perspective of the railroad as well as the affected community or region.
Something Was Rotten At Garden Fresh: Tax Evasion And Accounting Fraud At A Produce Wholesaler
Authors: Brucker William G. , Rebele James E.
Published: March 2016

Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garden Fresh, adjusted accounting records to evade taxes. Changes in the produce industry were threatening Garden Freshs business, and the owner used funds generated from the tax-evasion fraud to support purchases from the companys buyers. In the end, the fraud and business could not be sustained, and Garden Fresh failed. An important learning objective of the case is to illustrate how journal entries can be used to conceal a fraud, and how understanding accounting is essential for uncovering some frauds. The Garden Fresh case has been used in an undergraduate auditing class, and assessment results indicate that the case is effective for meeting identified learning objectives. The case would also be appropriate for use in taxation, fraud examination, forensic accounting, and small business courses at both the undergraduate and graduate levels.
Critical Thinking: The Zia Prep Academy Case
Authors: Adler Terry R.
Published: March 2016

This paper discusses a case called The Zia Prep Academy that was developed to hone a persons critical thinking skill set in the context of structuring an agreement in the rehiring of a key executive. A detailed discussion is provided in how to set up an employees contract and project plan given the potential for strategic deception and misaligned expectations. Critical thinking skills require students to integrate framing project work in a work breakdown structure for the Zia Prep Academy Superintendent and then to decide what work is not necessary over her next term of employment. Essential versus non-essential information is presented as students process what is important to include in their overall analysis. Students must deal with the conditions of information compactedness, bounded rationality, and possible opportunism in writing the business case, or project plan, that accompanies the employee contract. The potential for strategic deception is present as uncertainty exists regarding the intentions of the school superintendent due to her proposed contract. Students work in traditional project management teams in writing a contract, business case, and financial analysis as part of the project plan. The outcome of this case is a greater understanding and ability in how to communicate key organizational requirements through team-based designs. The Zia Prep Academy case also facilitates ones development of conceptualizing a problem and then reaching a reasoned, team-based conclusion.
The US Militarys Department Store - The Military Exchanges: Should They Be Replaced By Commercial Retailers?
Authors: Hughes Michael P.
Published: March 2016

The mission of the military exchange program is to (1) provide quality merchandise to military members and their families worldwide at competitive prices, and (2) generate income to support military morale, welfare, and recreation (MWR) programs. In overseas locations the military exchanges provide military members and their families with familiar competitively-priced, top-quality American products and services, priced in US dollars. The military exchanges are agencies of the US Department of Defense (DOD). The exchanges are tax free stores. This tax advantage, in concert with the exchanges competitive pricing, helps make the products and services offered affordable for military members on their all-too-often meager salaries. Profits from the military exchanges are channeled to MWR programs benefiting military personnel and their families worldwide. However, could and should military exchange functions be contracted to commercial businesses that are actually in the business of retail? The purpose of DOD is national defense, not retail sales and the related logistics. While the original need for establishing a military-operated exchange program was valid many years ago when the commercial sector was not capable supporting worldwide military operations and operating locations, is that still the case? Could a negotiated contract with a major commercial retailer provide service members and their families with better products, at better prices, and with better service, all at reduced cost to the US government, hence reduced cost the US taxpayers?
The Health Tracker: An Entrepreneur’s Journey
Authors: Brookins Gil
Published: March 2016

This case traces the exploits of a young wife and mother with lots of entrepreneurial ideas, and the challenges she faces as she attempts to market her business startups, but can’t seem to close on any of her proposed ventures.  A chance occurrence in helping a friend organize numerous Health records, treatments, prescriptions, and appointments leads to the roll-out of a series of prototypes of a product that seems to fit her skill set.   She tries a bit of everything, with moderate personal success and satisfaction, but with little financial success. The product is drifting aimlessly, and just a she is plans to shut it down and move in another direction, a series of events breathes potential new life into her concept.  Now a new set of decisions needs to be made.
Corporate Governance Failure And Its Impact On National Australia Banks Performance
Authors: Thomson Dianne , Jain Ameeta
Published: March 2016

The National Australia Bank (NAB) is the largest financial services institution listed on the Australian stock exchange and is within the 30 most profitable financial services organisation in the world. In January 2004, the bank disclosed to the public that it had identified losses relating to unauthorised trading in foreign currency options amounting to AUD360 million. This foreign exchange debacle was classified as operational risk, the risk of loss resulting from inadequate or failed processes, people, or systems and reiterated the importance of corporate governance for banks. Concurrent issues of National Australia Banks AUD4.1 billion loss on US HomeSide loans in 2001, the degree of strength of their risk management practices and lack of auditor independence, were raised by the US Securities and Exchange Commission in 2004, reinforcing the view that corporate governance had not been given the priority it deserved over a number of years. This paper will assess and critically analyse the impact of corporate governance failure by management and Board of Directors on NABs performance over the years 2001-2005.
What Have I Learned?
Authors: Matthews William E. , Knaus E.J. Roy
Published: March 2016

Peter Caswell had always viewed the families bottling business as his birthright. He was stunned when his father sold the business while he was still in college. After becoming a successful personal injury lawyer with a bright future, he learns of the Brustlin Bottling Company that was for sale. In the case Peter reviews with Alan Dawes, his long time friend, information he has developed on five successful companies in the boutique soft drink bottling business. He is trying to decide his next steps a strategy to employ in the business.
Transportation Usage And Characteristics Of Washington State Warehouse/Distribution Center Businesses: A First Look
Authors: Jessup Eric , Casavant Ken , Pike Quinton
Published: March 2016

The paper provides an analysis and overview of the operations of the warehouse/distribution center businesses in the state of Washington, with implications for all national and international distribution businesses.
Using The Monopoly Board Game As An Efficient Tool In Introductory Financial Accounting Instruction
Authors: Shanklin Stephen B. , Ehlen Craig R.
Published: March 2016

This paper discusses the use of the Monopoly board game as a tool to contrast the concept of income from an economic perspective with the financial accounting (GAAP) concept of income. This approach is used in a principles of accounting course to make more efficient use of time in an environment where only one academic term is devoted to presenting basic financial accounting concepts. The use of an engaging and unusual medium early in the principles course helps students build confidence and provides positive reinforcement of understanding in a course that undergraduate business students do not always enjoy. The board game medium allows for a simple presentation of some of the differences in economic and accounting definitions of income. Further, it provides a familiar economic simulation of business activity that saves time in demonstrating the value of accounting information from the users perspective.
GTE Union Organization A Case Study
Authors: Baker Russell K.
Published: March 2016

On November 19, 1993 the following notice was sent to the office of the general manager of GTE Supply Company in Tampa, Florida:Gentlemen:A petition for certification as collective bargaining representative of certain of your employees has been filed with this office, pursuant to the Labor Management Relations Act, as amended. A copy of the petition is enclosed. Should you desire further information before a Board Agent communicates with you, telephone or write the office to which the case is being assigned, referring to the above case name and number" (United States of America, 1993).This letter was the beginning of the final phase of long-term labor unrest at GTE Supply. The labor conflict began over five years earlier, and culminated in a third union representation election in January 1994.
A Retailers Steady Growth Strategy: Should Publix Stay National Or Go Global?
Authors: Mujtaba Bahaudin G. , Franklin Erica
Published: March 2016

Publix Super Markets, Inc. is a Florida-based grocery chain which has over 120,000 employees and annual sales in 2005 of $20.7 billion. Presently, Publix serves over one million customers every day and is one of the largest employee-owned companies in the world. Publix is one of Floridas premier supermarkets and has responded to most cultural trends in the grocery market-organic foods; natural foods, health foods, ethnic ingredients, prepared meals, etc. Publix has enjoyed great success in the grocery industry and has expanded in many states. With the advent of globalization affecting almost every industry, the supermarket/food retailing industry has joined the trend. Domestic and international food retailers across the globe have begun to internationalize at a rapid rate and open operations around the world. However, as you will see, the growth of supermarket chains beyond their home countries has been done mostly by European and Asian companies. With the exception of Wal-Mart, few U.S. food retailers have expanded abroad. Currently there are no plans for Publix to expand internationally but this case seeks to examine the possibilities of Publix making a step toward going abroad and highlights the various factors in the global environment that may directly or indirectly affect the company.
Human Resource Role In Work-Life Balance: A Case Of High Technology Knowledge Workers In Taiwan
Authors: Chen Kuan-Chou , Woods Denise M. , Zhao Lin , Chuang Keh-Wen Carin
Published: March 2016

This case involves the problems that young people in Taiwan are facing in high tech companies. Employees are spending many hours in their jobs and making high salaries as a result, but their social lives are suffering greatly. This paper examines the relationship between the work and social life of young Taiwanese workers in high tech firms. Although salaries and compensation packages are high, the social lives of these workers have diminished greatly. This study provides a comprehensive viewpoint from the perspective of an employee within the Human Resource department of one of these companies.
Using Identity Theft To Teach Enterprise Risk Management Make It Personal!
Authors: Holter Norma C. , Seganish W. Michael
Published: March 2016

This article introduces an innovative way to teach the Enterprise Risk Management (ERM) Integrated Framework (as developed by COSO), while at the same time informs the student of a real personal risk -- identity theft. This example of assessing and managing a real risk will enhance the students understanding of risk management, thereby increasing the skill set of the student. The student who gains an understanding of the ERM concepts can then apply this tool to all of the disciplines of business. The ERM framework can be tailored to any discipline, as shown by the following examples: presented in connection with the Balanced Scorecard; evaluating different organizational strategies in a Business Policy class; case analysis in Management or Marketing (particularly a new product or new market); in an Auditing class with discussion of internal controls; in Finance to evaluate the decision to invest in derivatives or capital project, and in an Entrepreneurship class.
Southern Pizza, Inc.: The Case Of An Innovative Franchisee
Authors: Lopez Tara Burnthorne
Published: March 2016

Consuming more than 350 slices per second, Americans have made pizza one of their favorite fast foods. It is a rare town that does not boast at least one pizza outlet. Indeed, pizza can be purchased in bowling alleys and service stations, at sporting events, in theaters, as well as at national and local pizza restaurants located throughout the United States. This paper presents case material on a major pizza franchisee, its operations and its goals. Material presented can be useful in teaching marketing strategy.
Foreign Direct Investment For Developing Financing: Teaching Market-Related Aspects Through Cases
Authors: Hunter Richard J. , Lozada Hector R.
Published: March 2016

This article presents two cases that have been used to supplement the teaching of how market-related aspects impact decisions, policies and tasks associated with attracting foreign direct investment into emerging markets and developing economies. The authors share their experiences in workshops and in the classroom and provide discussion strategies and teaching notes for each case.
A Case Study On The Archer Daniels Midland (ADM) Companys Financial Statement Analysis: Strengths And Weaknesses
Authors: Kang Han B.
Published: March 2016

This article is a case study that analyzes the Archer Daniels Midland Company’s financial strengths and weaknesses. The ADM is an agricultural food-processing company located in Decatur, Illinois. The firm’s primary industry segments include oilseeds processing, corn processing, agricultural services and other segments, such as food and feed ingredient businesses and financial activities. The study conducts a ratio analysis that compares the ADM’s key ratios to its two competitors - Corn Products International and Bunge - along with the food-processing industry.  As far as turnover and return ratios are concerned, the firm seems to outperform its competitors and other firms in the industry, although its profit margins are somewhat lower. When current ratio and beta are compared to the industry average, ADM seems to be less risky. The firm has superior future earnings growth prospects in both agriculture food processing and ethanol fuel businesses. Overall, the firm can be a good investment, considering PE and other valuation ratios are considered.
Proposal Of New Turkish Production System NTPS: Integration And Evolution Of Japanese And Turkish Production System
Authors: Siang Yeap Yu , Sakalsiz Mustafa Murat , Amasaka Kakuro
Published: March 2016

The authors propose a New Turkish Production System (NTPS) with the objective of the integration and evolution of the Toyota Production System, the leading Japanese production system, and the Traditional Turkish Production System, for the growth of the next-generation automobile industry in the Republic of Turkey.
Impact Of Ingrica Festival In The City Of Cuenca (Spain)
Authors: Vargas-Vargas Manuel , Mondejar-Jimenez Jose , Meseguer-Santamaria Leticia , Yubero-Martinez Santiago , Larranaga-Rubio Elisa
Published: March 2016

Ingrafica, International Festival of Contemporary Engraving City of Cuenca, is an international platform to support the creation, promotion and dissemination of contemporary printmaking and other forms of multiple art. Its purpose is to reflect on the engraving as an artistic discipline of XXI century, acting as a meeting point and consultation between the professionals and concerned citizens recorded in going in this artistic discipline and its variants. Ingráfica is the only non-commercial event with the world of graphic, which is held annually in Spain. The main aim of this paper is to determine the impact of Ingráfica in the city of Cuenca, with a view to taking appropriate strategies to the profile of the attendees. It also wants to know the satisfaction of visitors with different activities of Ingráfica.
Water and Wastewater Utility Affordability The Cape Coral Florida Experience
Authors: Forrer Donald A. , Ehart Charles , Forrer Acie S.
Published: March 2016

This study describes the trials and tribulations of a growing city involved in maintaining utility rates at an affordable level while completing a one billion dollar utility expansion. Emphasis is on the political and financial issues faced by management. This research deals exclusively with utility rate issues within the City of Cape Coral Florida during rapid growth and utility expansion. The analysis alludes to issues with affordability when the expansion is stopped, but bonds for a new water plant must be paid.
A Fuzzy Topsis Approach For Logistics Center Location Selection
Authors: Erkayman Burak , Gundogar Emin , Akkaya Gokay , Ipek Mumtaz
Published: March 2016

It is clearly known that urban freight transportation has a significant role on sustainable development of urban areas. The persistent growth of the costs of freight transportation and as a result of congestion, environmental pollution and increasing inefficient usage of land in urban areas are forcing users and public authorities to develop alternative logistic solutions to relieve the freight traffic problem. Establishing logistics centers is one of these alternative solutions. Logistics centers are specific centers that various logistic based activities like distribution, storage, transportation, consolidation, handling, customs clearance, imports, exports, transit processes, infrastructural services, insurance, banking and similar commercial activities are performed. These centers are defined for national and international all logistic and related operations. Logistic centers must be settled near production and commercial centers, highways, railways, airports and if possible seaports. In this study we proposed a fuzzy TOPSIS approach to a logistics center location selection problem in eastern anatolia region of Turkey.
Susans Career Dilemma At MGR, LLC
Authors: Mento Anthony J. , Cummings Jeffrey L.
Published: March 2016

Professionals starting their first job after graduate school want to launch a successful career. Unfortunately, some of them soon find out that performing at a high level does not always guarantee rapid promotion or success in their organization. This is a story about Susan, a highly recruited attorney, who joined an established law firm in Washington, DC, and was slow to realize that managing her boss is a critical skill needed for her survival and prosperity. Carlos, her direct supervisor and advocate of a tough love approach to management, views the effective nurturance and mentoring of new employees as his means of entr into the ranks of senior partner. Carlos and Susan are on a collision course with a potential impact on both of their careers. Susan needed to decide at the end of the case what to do to strategically manage her career.
Transitional Exporting: A Case Of Two Emerging Markets
Authors: Daly S. , Murusidze G.
Published: March 2016

This international business case allows for the evaluation of Eastern European markets and highlights their unique nature. Eastern Bloc countries are newer entrants to the global arena and offer opportunities for understanding an array of emerging markets. The case presents one start-up business and the process, opportunities and roadblocks encountered.
An Examination Of Traditional Business Case Studies - Are They Outdated In Today's Technology Connected Environment?
Authors: Sparks Roland J. , Langford Jeri
Published: March 2016

The paper examines the effectiveness of using business case studies in today's Internet connected environment. The findings show that 87.8% of Harvard Business Review case solutions are commonly available on the Internet and that students can find an answer within 7.37 minutes. Based on this evidence, the authors contend that current use of business case studies as a learning tool requires a different approach. Standard case questions are no longer sufficient to ensure learning. Alternate approaches suggested are: students developing their own case analysis format, using local companies and data, the Real-Time Case Method, changing classifications and framing of cases, and contrasting case analysis.
A Model For Design Auto Instrumentation To Appeal To Young Male Customers
Authors: Yazaki Koichiro , Tanitsu Haruki , Hayashi Hiroki , Amasaka Kakuro
Published: March 2016

This paper applies statistical science to create a model for auto instrumentation, an aspect of vehicle design that has a powerful effect on young male customers. The authors develop an instrumentation design that will appeal to the target users to verify the effectiveness of an Auto Instrumentation Designing Approach Model.
Political Ideology To Reduce Conflicts Of Interest In The Wetlands Of Thale Noi, Phatthalung Province, Thailand
Authors: Chiramanee Surachet , Churngchow Chidchanok , Darnsawasdi Rotchanatch
Published: March 2016

This article studies measures to ease conflicts between locals and government officials regarding consumption of natural resources in the Thale Noi wetlands. The problems incurred by the wetlands are a function of their physical properties, location, and the significance of their natural resources. Previously, the extent of these problems was measured by the failure of efforts to solve them. The new methodology proposed for solving problems is based on political philosophy. This study proposes the elimination of confrontations and legal punishment in favor of participatory, democratic, trustful, and reciprocal agreement among the conflicting parties. The conflict area is zoned based on the severity of each problem, the nature of the associated conflicts, and the potential of law enforcement to solve them. A participatory committee is formed to alleviate conflict and confrontation between locals and government officials. These measures can be applied to other conflict areas in Thailand.
Water Issues That Affect Affordability And Safety In A Community: The Camden Ohio Experience
Authors: Forrer Donald A. , Zimmerman Michael , Mannix Annalise
Published: March 2016

This study describes the trials and tribulations of an Ohio township involved in maintaining utility rates at an affordable level while dealing with salt intrusion in drinking water wells that supply the Village. Emphasis is on the political, regulatory, and financial issues faced by management. This research deals exclusively with utility rate and water supply issues within the Village of Camden in Ohio when salt is discovered in the fresh water system. The analysis also discusses affordability as village officials decide whether to improve the existing well field, develop a new well field, or purchase water from an alternative supply.
The More, The Better? A Case History Of Audit Committee Regulations
Authors: Mo Songtao , Shi Yifan , Wang Yajing
Published: March 2016

An understanding of changing auditing regulatory environment is vital in preparing students for the challenges in the accounting profession. The revised requirements for audit committees are one of the significant changes after the Sarbanes-Oxley Act of 2002. Presenting a case history of regulatory changes for audit committees, this study requires students to critically analyze information and to conduct research on auditing topics. Meanwhile, integrating further discussion on corporate governance into auditing class can enrich students learning experience by stimulating critical thinking.
Embezzlement In The Library
Authors: Ulmer Jin L. , Noe Kelly
Published: March 2016

This paper examines the unique aspects of fraudulent acts committed among non-profit organizations. By analyzing a specific non-profit fraud committed in a small East Texas town.
Case Study Of Employee Turnover At Ice Cream Deli In Mexico
Authors: Von Wobeser Lorena Hernandez , Escamilla Graciela Ramirez , Von Wobeser Irmgard
Published: March 2016

This case study focuses on a Mexican franchise - Ice Cream Deli - and its interest to reduce voluntary-avoidable turnover in order to lower costs and increase productivity. High turnover is a common problem in many organizations in Cancun and Playa Del Carmen, Mexico. The ten Ice Cream Deli stores studied in this case present a high voluntary turnover, even when the job conditions in the organization are better than the market. Arturo Mendoza, Director of Operations, is interested in analyzing the root causes of the problem and providing an action plan to reduce turnover of line workers. Some of the reasons for turnover and retention are stated from the perspective of the workers.
Juvenile Offenders And The Death Penalty In The United States
Authors: Neil Benjamin A. , Neil Brian A.
Published: March 2016

The manuscript entitled Juvenile Offenders And The Death Penalty In The United States was retracted on December 5, 2014. Please contact our office at Journals@CluteInstitute.com for more information.
MBC Ventures, Inc.: An Employee Stock Ownership Plan With A Union Partner
Authors: Hoffman Richard C. , Brown Jr M. O. , Shipper Frank
Published: March 2016

MBC Ventures, Inc. is a 161 year-old company that is going through both product and organizational transitions. It has left one of its traditional product lines, paint brushes, behind and has developed a new one, solar panels. The organization has gone from being part of a large diversified conglomerate to a small employee-owned company with two distinct product lines. The second productline, solar panels, has been added only recently. The organization has gone from being a product unit within a hierarchically-oriented, large diversified conglomerate to an independent, team-oriented, egalitarian organization. The conglomerate was a publically traded organization; whereas, MBC Ventures is employee owned. The transition to employee ownership would not have been possible without the cooperation and financial assistance of the United Steelworkers union. These transitions that have occurred since 1990 have not been without problems including two major recessions. Currently, the company is doing quite well. This case discusses how the firm has implemented employee ownership and participatory management, and its decision to diversify into a new growth product line. Some financial results are provided.
Resolving Healthcare Issues In Compliance With The Patient Protection And Affordable Care Act
Authors: Fischer Arthur K.
Published: March 2016

This paper is an HRM case dealing with problems of a company resolving healthcare issues in compliance with the Patient Protection and Affordable Care Act. Discussion concerns how such a case can be used to exhibit the alignment between HRM strategies and legal mandates for healthcare benefits.
An Exploration Of Gender And Trust In Mentoring Relationships
Authors: Elliott Catherine , Leck Joanne D. , Orser Barbara , Mossop Catherine
Published: March 2016

To explore the role of gender and trust in mentoring, fifteen interviews with mentors were conducted. Eight mentors were male and seven were female; eight were involved in cross-gender mentoring. Subjects were asked to discuss the levels of trust they had developed in their relationships, and what had influenced its development. Interviews were conducted by telephone, transcribed, and analyzed independently by the two authors. This paper will present these findings and discuss future avenues of research. Practical implications to mentoring program designers are also discussed.
The Interrelationship Of CEO Nationality With Financial Management, Firm Performance, And CEO Compensation
Authors: Jalbert Terrance , Chan Canri , Jalbert Mercedes , Landry Steven P.
Published: March 2016

In this exploratory research, and driven by intense interest in media focused attention on the apparently wide differential in pay contrast between US top managers in large corporations versus their non-US top managers, we examined the backgrounds of the highest paid Chief Executive Officers (CEOs) in the United States. Specifically, we investigated the extent to which national origin, which we used as a proxy for cultural background, of CEOs affected salaries received, the way firms were managed and how firms performed. The data for the study was derived from the Forbes 800 CEO compensation data. The data extended from 1991-1997 and included 4,834 observations. Regressions were run to determine the extent to which the birthplace of the CEO affected the salary that the CEO received, along with the capital structure, dividend policy and return on assets of the firm. The results indicated that CEOs with differing nationalities were compensated differently, and operated their firms differently than U.S. born CEOs. The compensation of the CEOs was found to be higher for some groups of foreign born CEOs. Some evidence of differing capital structures was found. However, the results were not significant after incorporating the full set of control variables into the regressions. CEOs from Central and South America paid out larger percentages of firm earnings to owners in the form of dividends than other CEOs. Finally, the study found some evidence to suggest that Central and South America born CEOs, and Australian and New Zealand born CEOs earned a higher return on assets than other CEOs.
Tariffs In Apparel And Footwear: A Gender Approach
Authors: Andrejevic Uros , Andreopoulos Giuliana Campanelli , Panayides Alexandros
Published: March 2016

The theory of tariffs is very different from the reality of tariffs. Most of the literature on protectionism is too theoretical and, more importantly, too aggregate. In practice, tariffs greatly differ among products and affect consumers differently based on their income and gender. In this paper we use a gender approach to study US tariffs on selected apparel and footwear products. The scope of this study is to examine whether gender plays a role in evaluating the cost of tariffs on consumers and to suggest policies to end a possible discriminatory conduct.
Sexual Harassment And Public Accounting: Anecdotal Evidence From The Profession
Authors: Miller Gerald J. , Stanko Brian B. , Landgraf Ellen L.
Published: March 2016

This article reports on anecdotal evidence gathered from a recent survey of women public accounting professionals.  Stanko and Schneider (1999) conducted the first national survey on sexual harassment in the public accounting profession and Stanko et al followed up with a more recent 2009 study.  In this paper, the anecdotal evidence gathered from the Stanko et al study is reported on. Analysis of written comments is important in that many respondents spent a great deal of time providing comprehensive and concise professional comments on specific recent experiences involving sexual harassment, rather than simply checking a box. The findings of this study show sexual harassment remains a serious concern, and that sexual discrimination in the workplace is a concern as well.  Although preventive measures have been put in place, these measures may not be working as well as intended, suggesting that public accounting firms need to revisit this issue to manage risk.
Diversity In Supply Chains: What Really Matters?
Authors: Whitfield Gwendolyn , Farrell Dan
Published: March 2016

Diverse, well-developed supply chains promote business success by reducing costs, enhancing innovation, successfully integrating acquired businesses and reaching new markets. Managing such inter-organizational relationships improves when the organizational culture is humanistic, achievement oriented, affiliative and self-actualizing and when similar perceptions of these values are held across all buyer and supplier groups. Based on a survey of a diverse group of supplier chief executive officers (n=70) and buyers in a focal organization (n=79), this study finds that African-American executives are less likely to perceive constructive dimensions of organizational culture, while Hispanic executives are more likely to perceive negative dimensions, while buyers perceive the culture as constructive for a culture of diversity.
Organizational Assessment: An Overlooked Approach To Managing Diversity And Addressing Racism In The Workplace
Authors: Trenerry Brigid , Paradies Yin
Published: March 2016

Strategies to manage diversity and address racism within organizations are fast becoming routine practice. This is especially important given the demographic compositions of workforces are changing and evidence that racism is commonplace within workplaces and associated with a range of detrimental economic, social and health outcomes. In this paper, we consider organizational assessment as a largely overlooked approach to managing diversity and addressing racism in the workplace. Approaches to organizational assessment in the fields of diversity management and cultural competency are explored and critiqued before turning to a review of organizational assessment tools focused on managing diversity and/or addressing racism. A critical review of the eight tools that met the inclusion criteria led to the formulation of six key principles to guide the selection of organizational assessment tools.. Current organizational assessment tools lack an explicit focus on addressing systemic racism and require further refinement and testing in order to effectively manage diversity and address racism in the workplace.
Growing Up In Taiwan: Cultural Adjustment And Challenges For Children Of Foreign Brides
Authors: Liao Pei-Chun , Wang Ya-huei
Published: March 2016

In 2010, there were over 400,000 immigrants residing in Taiwan, many of them women from Mainland China and Southeast Asia who had married a Taiwanese citizen. As a result, there has been a population boom in children of mixed nationality, and this has changed the cultural structure of Taiwan. Both non-Taiwanese residents and the children of immigrants face culture estrangement and alienation. The dominant Taiwanese ethnic group tries to impose their rules on other ethnic groups, which may result in an abuse of power that may then cause enduring pain to minority groups. This study considers the importance of culture in the lives of children of foreign brides. These children have to face individual, family, school, and societal factors that can impede their education and sense of self. In order to understand the challenges that these children may experience, this study illustrates risk factors for these children, and considers how educators can help alleviate ethnic tension and provide ethnic-related interventions to children from diverse populations.
The Effects Of Cultural Diversity In The Workplace
Authors: Martin Gillian Coote
Published: March 2016

Cultural diversity in the workplace has grown as a trend over the passage of time with the increase of globalization in the world. One positive effect is that employees belonging to different cultures usually have different ways of thinking and can thus analyze a matter at hand from a variety of perspectives. This is hard to achieve when employees belonging to the same culture are asked to analyze the same matter.
A Study on Management of Non Performing Assets in Priority Sector reference to Indian Bank and Public Sector Banks (PSBs)
Authors: BSR Selvarajan
Published: March 2016

The problem of NPA is not limited to only Indian public sector banks, but it prevails in the entire banking industry.  Major portion of bad debts in Indian Banks arose out of lending to the priority sector at the dictates of politicians and bureaucrats.  If only banks had monitored their loans effectively, the bad debt problem could have been contained if not eliminated. The present study has been designed to illustrate the necessity and the nature of the non-performing assets in Indian Bank, Tamil Nadu. Finding out Non Performing Assets –NPA- under the Priority sector lending in Indian Bank and Compare with Public Sector Banks and making appropriate suggestions to avoid future NPAs and to manage existing NPAs in Indian Bank are the other major objectives of this study. The scope of this study covers on the basis: (i)  measuring for the banks to avoid future NPAs & to reduce existing NPAs, (ii) guiding for the government in creating & implementing new strategies to control NPAs, (iii) selecting appropriate techniques suited to manage the NPAs and develop a time bound action plan to arrest the growth of NPAs.
Effect of False Confidence on Asset Allocation Decisions of Households
Authors: Chatterjee Swarn
Published: March 2016

This paper investigates whether false confidence, as characterized by a high level of personal mastery and a low level of intelligence (IQ), results in frequent investor trading and subsequent investor wealth erosion across time. Using the National Longitudinal Survey (NLSY79), change in wealth and asset allocation across time is modeled as a function of various behavioral, socio-economic and demographic variables drawn from prior literature. Findings of this research reveal that false confidence is indeed a predictor of trading activity in individual investment assets, and it also has a negative impact on individual wealth creation across time.
The Need for Liquidity and the Capital Structure of Swedish Banks Following the Financial Crisis
Authors: Nilsson Victor , Nordstrom Joakim , Bredmar Krister
Published: March 2016

Banks had a large part in the developments taking place in the years after the outbreak of the crisis in 2007, as many banks had an excessively low capital base, involving too much risk in its businesses. In this study, the largest four banks in Sweden have been investigated. The financial crisis affected the banks differently, depending on the markets of expansion. Excessive risk-taking has been found, where one bank expanded aggressively into new markets and did not appreciate the risks on these new markets. CEO compensation and risk seeking boards are factors that might have caused such behaviour. All of the banks have made noticeable changes to their capital structure, increasing it annually, accompanied by a risk-reduction movement in their assets to improve the stability in most of the banks. The new regulation’s focus on both quality and quantity is in accordance with the views that are expressed in the framework. The banks have altered their goals to levels several per cent above the regulations, in contrast to before the crisis when they were often as close as possible. The impact of the new liquidity regulations has been limited, as the banks continue to work with their internal measures. The banks have all changed their view of capital ratio and liquidity, where many of the banks have doubled the amount of these posts and now find these measures to be both beneficial and a way to gain trust and stability.
Financial resources of municipalities in Turkey
Authors: Kablan Ali
Published: March 2016

Nowadays the role of local governments is bigger than ever considering the central authority in Turkey. Especially, one can observe that the municipalities’ tasks are depended on their financial structures. In this study the financial resources of Turkish municipalities are evaluated. The obtained findings illustrate that the municipalities have three different financial resources and these resources might be sufficient to make their activities.
The Impacts of Occupational Stress of Selected Banking Sector Employees in Tamilnadu
Authors: Ayyappan S , SakthiVadivel M
Published: March 2016

Stress Management is getting more and more attention now-a-days, particularly in the financial sectors. There is no such thing like stress- free job. Everyone in their work is exposed to tension and anxiety as they gets through the duties assigned to them. Banking industry which is the backbone of the country’s economy is not an exceptional one. The job nature of banking employees is very tedious as it involves the direct customer interaction in all levels. So this study aims to analyse the level of stress faced by bank employees who are under different categories from both public and private sectors of selected banks which resides in Tamilnadu.
Indexation Of Consumer And Mortgage Credit In Iceland In 2014
Authors: Pinedo Maria Elvira Mendez
Published: March 2016

Six years after the financial crisis that led to the collapse of the banking system in 2008, the over-indebtedness of households is one of the most important problems in Iceland. This study aims to cast light on a specific feature of the Icelandic credit system in connection with the problem of over-indebtedness. The main research question is whether the end of indexation of credit is close or not. The author argues, in the first place, that indexation of credit ex-post to the consumer price index (CPI) in negative amortization schemes is responsible for over-indebtedness. In the second place, the author describes the challenges ahead in the field of consumer and mortgage credit in Iceland in the light of European law (European Union EU and European Economic Area EEA). The incorporation of Directive 2008/48 on credit agreement for consumers to the Icelandic domestic order through the EEA Agreement allowed a preliminary legal review of the practice in light of EU/EEA consumer credit law, both at national and European level without a final conclusion. It has nevertheless led to the judicial review on the legality of some indexation alleged malpractices before national courts and to the EFTA Court for interpretation (mostly on Directives 93/13/EEC on unfair terms 87/102/EEC on consumer credit). A ruling from the Supreme Court is expected on several cases. A critical battle between the legality, the fairness and the legitimacy of indexation of credit is taking place in Iceland under the influence of European law.
The Role of Business Ethics in the Relationship between Market Orientation and Business performance
Authors: Widana Gusti Oka , Wiryono Sudarso K , Purwanegara Mustika S , Toha Mohamad
Published: March 2016

The positive of impact of market orientation toward business performance of a company is a common wisdom in the marketing literatures. Hence the prior studies recommend that the connection will depend on other strategic actions. In this regards, this study tries to assess the construct of business ethics as the precedent of market orientation in the context of Indonesia Islamic banks. Upon assessing data using SmartPLS, this study finds that market orientation is the determinant of business performance and Islamic business ethics is the precedent of market orientation. However, market orientation is not effective as the mediator in the relationship between Islamic business ethics and business performance. The discussion of this finding is provided as well as the managerial implication at the end of this paper.