bluuebunny/crossref_metadata_2025 huggingface dataset:
After the Data: Taking Action on ClimateQUAL® Results
Authors: Mengel Elizabeth , Smith Judith , Uzelac Elizabeth
Published: February 2016

Objective – This paper discusses the actions taken by the staff development and training (SD&T) team at the Sheridan Libraries and Johns Hopkins University Museums in response to results of a ClimateQUAL survey.

Methods – The team administered the ClimateQUAL Organizational Climate and Diversity Assessment in March 2009 to the 150 staff members of the museums and libraries, and 80% responded. To get at the root of some of the results, the team conducted 23 focus group sessions over the course of two months. In each 90-minute session, 8 open-ended questions were used to probe the staff’s thoughts on the survey results and elicit concrete suggestions for moving forward. Participants were asked to discuss their personal experiences with six areas of concern: procedural justice, distributive justice, structural facilitation of teamwork, psychological safety, communication, and leadership. One year after the original ClimateQUAL survey, the team administered a one-question follow-up survey.

Results – The team analyzed and coded the notes taken during the focus group sessions and developed three discrete written summaries for each session: a brief summary of themes, a list of specific actionable suggestions, and a general description of specific scenarios aired in the sessions. From these analyses, the team developed two types of recommendations: quick tactical actions and long-term strategic recommendations. Strategic recommendations were developed in three main areas: fostering a sense of global ownership of organizational issues, improving organizational communication, and improving leadership and facilitation of teamwork. With these recommendations, the team charged managers to take broad ownership of a plan for individual actions. The results of the one-year follow-up survey were mixed. Staff perceived positive change in communication, but indicated that the areas of procedural and distributive justice, psychological safety, and transparency in decision making continued to require improvement.

Conclusion – The work of the SD&T team continues, and it is hoped that ClimateQUAL will serve as the foundation for future assessments of organizational health.
The Evolution of Evidence Based Library and Information Practice Part III: Revitalizing the Profession through EBLIP
Authors: Eldredge Jonathan D.
Published: February 2016

No abstract.
The Open Access Conundrum
Authors: Wilson Virginia
Published: February 2016

No abstract.
Research Methods: Mixed Methods Research
Authors: Wilson Virginia
Published: February 2016

No abstract.
Evidence for Removal of a Reference Collection in an Academic Health Sciences Library
Authors: Seale Linda , Chatterley Trish , Dorgan Marlene
Published: February 2016

No abstract.
A Training Needs Analysis Case Study at Legal Aid Queensland
Authors: Davies Claudia , Vankoningsveld Richard
Published: February 2016

Abstract

Objective – Legal Aid Queensland Library Services plan, design and deliver a training program comprising seven individual components including induction training, individual instruction, group training, and regional office training. The program is guided by a formal, detailed training plan developed by experienced library trainers. Training needs assessment however has been informal and infrequent. Library Services commenced a formal training needs analysis (TNA) in 2014. It was designed to gather evidence for decision making around future training activities.

Methods – The TNA was comprised of five quantitative and qualitative components: analysis of catalogue and knowledge management database usage statistics; analysis of paid subscription usage statistics; analysis of library reference and research request data; work shadowing library clients; and interviews with selected team managers.

Results – Each component revealed different aspects of our clients’ training needs. The results of the TNA revealed gaps in current training and education services, and opportunities for maximizing the effectiveness of our training program. The TNA also provided infrmation about our products and services beyond implications for training.

Conclusion – As a result of the TNA the LAQ library has made changes to it training activities, which we believe are now more closely aligned with client needs and organizational objectives than they were in the past.
The Impact of Public Access Venue Information and Communication Technologies in Botswana Public Libraries
Authors: Totolo Angelina , Renken Jaco , Sey Araba
Published: February 2016

Abstract

Objective – A study on the impact of Public Access Venue (PAV) Information and Communication Technologies (ICTs) was conducted in Botswana libraries with Internet connections. The main objective was to determine the impact of ICTs in public libraries.

Methods –Using the Sustainable Livelihoods Framework as a theoretical lens, the study used semi-structured interviews and focus group discussions to investigate the impact of PAV ICTs in 4 study sites, resulting in data from a total of 39 interviews and 4 focus groups.

Methods –Using the Sustainable Livelihoods Framework as a theoretical lens, the study used semi-structured interviews and focus group discussions to investigate the impact of PAV ICTs in 4 study sites, resulting in data from a total of 39 interviews and 4 focus groups.

Results – The results of the study show that PAV ICTs had a positive impact on users in the areas of education and economic benefits. Within educational and economic impacts, social benefits were also found, pertaining to the use of social media and the Internet for formal and informal communication. The study also revealed a slight difference between school going users and non-school going elderly users where the use and acquisition of computer skills was concerned. Elderly non-school going users tended to rely on venue staff for skills more than the younger school going users.

Conclusion – The study recommends that PAV facilities should be improved in terms of skills offered and resources availed so as to appeal to both the younger school going generation and the older non-school going users. It is also recommended that education on ICT be improved to help curb rising unemployment in Botswana; such skills would enhance the income generation skills of the unemployed users as well as school leavers.
Assessing the Library’s Influence on Freshman and Senior Level Outcomes with User Surveys
Authors: Stemmer John K. , Mahan David M.
Published: February 2016

Abstract

Objectives – This study seeks to identify areas where relationships exist between a student’s library usage and student outcomes at Bellarmine University, a private master’s level institution. The study has two primary aims. The first is to see if an operationally oriented user survey can be used to provide evidence of the library’s support for institutionally important student outcomes. The second is to develop a regression model that provides a big picture with multiple variables to determine if library factors are still significant in student outcomes when controlling for significant demographic factors.

Methods – The library regularly conducts student user surveys, and this study examines the results of the first three surveys, from 2007, 2008 and 2010. These surveys include individually identifiable data on why students come to the library and how often they use it in person and online. Researchers aggregated student responses into class-based cohorts and used regression analysis to analyze the extent and significance of the relationships, if any, that exist between student use of the library and student outcomes such as retention, graduation and cumulative GPA. The study takes into consideration known significant student demographic factors such as American Collect Testing (ACT) composite score, full- or part-time status, and their session GPA.

Results – The study identifies specific library services and resources that have significant correlations with the selected student learning measures and outcomes. For freshman students, the ability to access the library online influences both retention and graduation. In looking at freshman learning outcomes represented by GPA, the results again indicate that the library has a positive influence on a student’s GPA. The library’s influence appears through two factors that highlight the library as a place: providing a place to study alone and as a place that has specialized equipment available to students. The library influences seniors’ cumulative GPA differently than for freshmen, primarily through the library’s role as an information resource. The variable check out books had a positive impact on senior’s GPA.

Conclusions – This study indicates that the library does have an influence on student outcomes, whether learning outcomes, represented by cumulative GPA, or more typical student success outcomes, represented by second-year retention and graduation. This is true even when controlling for certain demographics, including the student’s ACT score, whether the student is part-time or full-time, and their session GPA. The factors that influence an individual student’s outcome change depending on the point in time in the undergraduate experience. These statistical analyses provide significant evidence for the value the library provides in support of institutionally important student outcome goals.
The 7th International Evidence Based Library and Information Practice Conference (EBLIP7): Conference Commentaries and Reflections
Authors: . .
Published: February 2016

No abstract.
Research Methods: Sampling
Authors: Wilson Virginia
Published: February 2016

.
In Memoriam
Authors: . .
Published: February 2016

No abstract.
Research Methods: The Most Significant Change Technique
Authors: Wilson Virginia
Published: February 2016

No abstract.
Building Evidence of the Value and Impact of Library and Information Services: Methods, Metrics and ROI
Authors: Tenopir Carol
Published: February 2016

No abstract.
Evidence Based Practice: An Opportunity?
Authors: Brettle Alison
Published: February 2016

No abstract.
Researching the Economic Contribution of Public Libraries
Authors: Ashley Brian , Niblett Vivien
Published: February 2016

No abstract.
Development Direction Research Of Korean Lifestyle Brands Through Analysis For Global Lifestyle Brands - Focused On The Trend Analysis
Authors: Oh Soojin , Han Youjin , Nah Ken , Kwon Keunhee
Published: February 2016

As global lifestyle brands are recognized by consumers worldwide, their business are winning a great success. Now that in Korea too, a large-family culture in which members are accustomed to concession and self-sacrifice is changing to a lifestyle of single households, people care a lot about their own properties, privacy, and personalities. As a result, many original cultures reflect that individuals ‟lifestyles” are emerging. This study suggests development directions for Korean lifestyle brands to grow in line with such social trends and to compete with global lifestyle brands. Based on the survey of Koreans “major lifestyle trends, concepts and products that would represent Koreans” emotions and attract domestic consumers are examined and suggested in this study.
Underreporting Time: An analysis Of Current Tax Practice
Authors: Smith W. Robert , Hutton Marguerite R.
Published: February 2016

Public accounting firms use self-reported time from past projects to prepare time budgets for future projects, which, in turn, are used to schedule and evaluate personnel. Underreporting the amount of time actually worked may result in unrealistic future time budgets, high employee turnover, and lost revenues. The results of the research described in this paper indicate that underreporting by tax specialists is far more widespread and extensive than prior research suggests.
Who Is Signalling Whom With Stock Repurchases?
Authors: Long Michael S. , Polonchek John A.
Published: February 2016

This research develops a model to justify share repurchase and presents consistent empirical data to justify the model. IN the model signals travel both ways form the managers to the market and back from the market to the managers. Share repurchases result from the backward signals when managers receive signals from the market to revise expectations for future investment opportunities and reassess their beliefs downward. The excess cash that results from lower investment levels being undertaken than planned is used to repurchase their own stock.
Setting Expense Standards: Service Industry Applications
Authors: Arvey Richard
Published: February 2016

Regression analysis is a low cost way of setting expense standards in service firms with multiple branches. The resultant standards can be used of revaluating efficiency, performance, and personnel. The purposes, applications, techniques, and limitations of regression analysis are explained. The article is based on the authors experience at a large bank.
Applying The Stakeholder Concept
Authors: Gomolka Eugene G. , Chittipeddi Kumar , Schenk Joseph A.
Published: February 2016

This paper reviews conceptual developments related to the stakeholder approach, identifies some critical research needs, presents a methodological approach that we are currently using to study this phenomenon, raises managerial issues related to the implementation of the concept, details one firms utilization of the concept, and makes recommendations for research.
Why Accounting Departments Offer Visiting Professorships: A Survey Of Accounting Department Chairpersons
Authors: Doran B. Michael , Norris Daniel M.
Published: February 2016

This article presents the results of a survey of accounting department chairpersons. The responses indicate: (1) that departments that have not recently utilized the services of a visiting professor cite lack of need and financial resources as the primary reasons; and (2) that significant differences exist in the relative importance of reasons given for offering visiting professorships depending on whether the department is teaching or research oriented.
Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization
Authors: Mulugetta Abraham
Published: February 2016

This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.
Oil Industry Mergers: Structural Impacts And Antitrust Merger Guidelines
Authors: Huettner David A. , Merritt Mike
Published: February 2016

Oil industry mergers and consolidations of recent years have included some of the largest firms in the US oil industry. Cost and efficiency pressures have also led many firms, both merging and non-merging, to close, consolidate or sell many production, refining and marketing assets and to consolidate exploration and production programs worldwide. This paper examines the effects of recent mergers on US oil industry structure using the 1982 Justice Department merger guidelines to exemplify the types of factors antitrust authorities may have considered in permitting mergers to play a large role in the oil industry restructuring of the 1980s.
Race Effects In Peer Ratings Of U.S. Army ROTC Cadets
Authors: Jordan James L.
Published: February 2016

The effect of race on peer ratings of U.S. Army ROTC cadets was investigated. White ratees received significantly higher peer ratings than black ratees. White ratees did not receive significantly higher rating from white raters than from black raters. Black ratees received significantly higher ratings from black raters than from white raters. Implications of this study are discussed.
Applying Learning Theory In A Retailing Environment
Authors: Plank Richard E. , Plank Linda F.
Published: February 2016

This paper reports on an experiment, conducted in a retail computer store, that assesses one aspect of the success of point-of-purchase activities developed from the perspective of learning theory. Department store shoppers were recruited to participate in a study disguised as an adult computer learning application and asked to take part in one of three point-of-purchase applications or a control group. The purpose of the study was to see if learning theory, often tested in a laboratory experimental context, could be used to develop meaningful point-of-purchase activities for retail selling of computers. The results of the study indicated that some type of point-of-purchase activity may be preferable to no activity, but that the types of point-of-purchase used in this study make no difference on the dependent measures, perceptions of computer attributes and intention to buy. The study is one more indicated of the difficulty of using laboratory findings and extending them to an applied field setting.
Evidence Of Nonstationarity In the Bond Rating Process For Newly Issued Bonds: A Note
Authors: Iskandar Mai E.
Published: February 2016

This study documents nonstationarity of the bond rating process. The empirical evidence suggests that not only the parameter estimates exhibit nonstationarity but also the bond rating process itself. The source of nonstationarity is found to be externally caused and non agency-specific. Further examination leads us to stipulate that rating agencies apply stricter standards to lower grade issues than to higher grade one when the economy is in a recession. The results have implications for bond investment strategies as well as for the utilization of bond rating prediction models.
A Longitudinal Analysis Of Assessment Center Factors: Changes In Importance Of Managerial Potential Criteria
Authors: Scherer Robert F. , Brodzinski James , Shore Ted H.
Published: February 2016

Reviews of assessment centers have provided widespread support for their usage. However, an issue not previously considered is the degree to which the relationships among assessment factors and contributions of individual factors remain stable longitudinally. The present investigation provides evidence to show that while the factors are useful in differentiating among levels of management potential, the importance and contributions of any one factor changes over time.
Forecasting Restaurant Sales Using Multiple Regression And Box-Jenkins Analysis
Authors: Forst Frank G.
Published: February 2016

Several regression and Box-Jenkins models were used to forecast weekly sales at a small campus restaurant for Years 1 and 2. Forecasted sales were compared with actual sales to select the three most promising forecasting models. These three models were then used to forecast sales for the first 44 weeks of Year 3, and compared against actual sales. The results indicate that a multiple regression model with two predictors, a dummy variable and sales lagged one week, was the best forecasting model considered.
EPS Reporting Revisited: An Evaluation Of Proposed Changes
Authors: Jerris Scott I.
Published: February 2016

In 1969 the Accounting Principles Board issued Opinion No. 15, Earnings Per Share, requiring firms with complex capital structures to disclose primary and fully diluted earnings per share. A recent article by Mautz and Hog the treasury stock method used in the computation of primary and fully-diluted earnings, and the three percent materiality standard. The purpose of this paper is to evaluate these proposed changes by examining empirical evidence from studies investigating conversion predictability and the information content of earnings.
A Profile Analysis Of The Predictability Of Accounting Earnings Numbers After FAS52
Authors: Sheikholeslami Mehdi
Published: February 2016

According to the Statement of Financial Accounting Concepts No. 2, usefulness of accounting earnings numbers stems partially from its predictive ability. In 1981 the FASB replaced FAS8 with FAS52. FAS52 offered multinational companies two choices: (1) several possible adoption dates; (2) choice of a functional currency. This study uses financial analysts earnings forecast to test the hypothesis that the change in foreign currency translation rule from FAS8 to FAS52 has improved earnings forecasting. Profile analysis of the data does not support the hypothesis.
Pension Accounting: Funding Costs And Liabilities Of Corporate Pension Plans
Authors: Dimian Fawzi G. , Kahlbaugh Linda L.
Published: February 2016

Overall, pension plan assets analyzed in this study appear strong. They have excellent overall funding and unfunded vested liabilities would require less time to fund currently than in 1978. Pension expense per employee have been increasing, but at very nominal rates. And although the companies with the highest profits may not be the companies with the highest pension expenses, average pension expenses for most categories decreased. Currently unfunded vested liabilities are low relative to both pre-tax profits and net worth. Again, a number of points should be kept in mind when looking at these analysis and trends. Industry categories had small sample sizes. The sample sizes increase when companies are lumped into ranking categories making the data more representative. The overall trends include sample sizes of approximately 90, an acceptable number for statistical analysis. Also, some of the trends could be clouded by definitions of assets, liabilities, and income which differ from the 1978 study. However, after examining basic similarities between the studies and noting the strength of certain trends, the above mentioned conclusions appear warranted.
Inflation Hedging Through International Equity Investment
Authors: Bond Michael T. , Rubens Jack H.
Published: February 2016

For years common stock were thought to be an effective inflation hedge. The dismal performance of domestic equities in the 1970s was, thus, completely unanticipated. A possible method for improving stock portfolio performance on a period-by-period basis vs. inflation would be the inclusion of foreign equities. Regression analysis of various foreign equity markets and internationally efficient portfolios vs. measures of actual, expected and unexpected inflation indicated that including non-US equities in portfolios did not protect investors from inflation on a period-by-period basis in the 1970-88 time period.
Short-Run Deviations From Purchasing Power Parity (PPP): A Case Of Expectational Changes
Authors: Kulkarni Kishore G. , Nandakumar P.
Published: February 2016

The theory of purchasing power parity was originally designed by Gustav Cassel in 1918 to make the simplified guess of two currencies exchange rate levels. The theory had a simple but convincing argument that the exchange rates tend to gravitate toward the ratio of purchasing powers of two currencies. However, the actual exchange rates can deviate from these expected values of purchasing power ratios. Recognizing the difference between nominal and real exchange rates, economic theoreticians have tried to comprise these deviations from the actual exchange rates and those expected to by the PPP theory. In this paper we hypothesize another explanation for deviations of exchange rates form those values that are expected by the PPP theory. When tested for the selected currencies, our explanation is suitable enough to maintain that the expected PPP for the U.S. and Canadian dollar rates and the U.S. dollar and German mark rate.
A Comparison Of Educators And CPA Practitioners Views On Communication Training In The Accounting Curriculum
Authors: Sriram Ram S. , Coppage Richard E.
Published: February 2016

Educators, practitioners and others have criticized the universities for not providing adequate communication training to their accounting students. Gingras (1987) conducted a survey of CPAs concerning the importance and overage of written communication skills in business schools. This study compares the perceptions of educators and CPAs regarding the importance of written communication skills to a CPA, the coverage of written communication skills in the accounting curriculum and the relative importance of a list of writing activities performed by a CPA. The focus groups include university professors, and staff assistants, senior, managers and partners of public accounting firms. The responses analyzed using the ANOVA technique, indicate that coverage of communication skills is relatively low and most accounting students take only one writing course in their college curriculum. Educators and practitioners recommend general writing related courses as the appropriate instruction in the accounting curriculum. Many respondents believe that to be successful in the profession, accounting students should increase their writing skills by studying grammar, punctuation and spelling and by taking more courses than are currently required in most business curricula. In addition, significant differences between educators and CPAs responses are analyzed and discussed.
Capital Budgeting: A 1990 Study Of Fortune 500 Company Practices
Authors: Cooper William D. , Cornick Michael F. , Redmon Alonzo
Published: February 2016

Capital budgeting investment decisions are fertile ground for researchers because these decisions both involve the use of a large portion of a firms assets and require predictions of the future. Various techniques are used to analyze capital budgeting projects. Among these are (1) net present value (2) internal rate of return (3) payback and (40 several averaging methods. This paper seeks to determine what methods are currently used by major American firms to determine if the more theoretically correct methods are employed and how firms implement and monitor the techniques used. The authors surveyed the Fortune 500 Companies and received some surprising responses. Replies from firms indicated that most firms use the theoretically superior discounting methods when analyzing capital budgeting problems. However, almost 21% of the respondents stated that payback was their preferred method for analysis. The study further showed that payback, while popular, was used for relatively small projects. The study revealed one major area of concern which was that of review and feedback. Approximately 20% of the firms surveyed had no review mechanism and thus may be making poor decisions because of failure to adjust their models as business conditions change. In summary, the study has two surprising findings regarding capital budgeting. First, almost 21% of the responding firms used payback as the preferred method of analysis. While most of the projects where payback was applied were small, the wide acceptance of payback was surprising. Second, and perhaps of greater importance, was the failure by approximately 20% of the firms to employ a review procedure. Without such a procedure, those firms will be unable to adapt quickly to changes in the business environment.
Configurations Of Board Of Director Composition And Structure, Strategic Attributes And Business Performance
Authors: Flynn E. James , Chan Peng S.
Published: February 2016

Research on the role of the board of directors and configurations of strategic attributes, important areas in strategic management, have proceeded somewhat independently. This study integrated these two streams of research to highlight the configurations among board of director composition and structure, and strategy. Hypotheses that firms with above-average performance would have significantly different configurations of board and strategic attributes compared to firms that have below-average performance were supported.
Innovative Financial Technologies To Facilitate Trade With Eastern Europe
Authors: White John B. , Miles Morgan P. , Randall E. James
Published: February 2016

The European Economic Community is overshadowing the great market potential of the emerging, newly liberated Eastern Bloc countries. Entering these formerly communist markets is challenging because of a lack of sound economies and weak currencies. This paper develops a model whereby North American businesses enter these markets and accept local currencies for products and services, purchase local goods with the local currency and then sell these goods through international commodity exchanges.
Stress And The Emerging Legal Liability Through Workers Compensation: Some Suggestions For Management Action
Authors: Tipgos Manuel A. , Trebby James P. , Stambaugh C. Thomas
Published: February 2016

In this paper we reviewed the significant court cases which laid the foundation for the compensation of stress-related problems under Workers Compensation Laws of various states in the country. The significance of the court rulings are discussed in relation to routine personnel decisions. The last part of the paper is devoted to discussing certain recommendations to corporate management.
Changing Premerger Attributes: Acquirees Vs. Acquirers
Authors: Su Robert K. , Kim Jong H.
Published: February 2016

This study presents evidence on the nature of the new merger wave. Specifically, this study examined a comprehensive profile of 335 pairs of merged industrial companies of the 80s. In general, big companies which were heavily leveraged and less liquid acquired small companies which were financially sound but not well managed or situated to survive in the intensely competitive market of the 80s.
Pricing In The Case Of Privately-Owned Water Utilities
Authors: Williams Martin
Published: February 2016

This paper is concerned with the extent of price discrimination among customer classes for privately-owned water utilities that are regulated by state commissions. The test of price discrimination requires the specification and estimation of long-run marginal cost functions for each class of customer and prices of service. This procedure yields the price-long-run marginal cost ratios for each customer class required to test for price discrimination. We examine whether the rates afforded the respective customer classes are set in accordance with variations in the elasticity of demand of the respective customer classes. In so doing, we proceed to test the existence of Ramsey pricing.
Teaching Entrepreneurship Through The Classics
Authors: Genson Gary L.
Published: February 2016

In 1987, Dow Jones Irwin published a book entitled The Class Touch by Clemens & Mayer. (1) That book was an interesting examination of the lesson sin management that can be learned through the study of classical literature and the writings of the great thinkers and philosophers throughout history. That book got this author, who has long used the classics as a vehicle for teaching business and managerial ethics, to begin thinking and experimenting, in the classroom, with ways in which the classics can be used to teach important principles of entrepreneurship. This article is a report on the results of that experimentation over the past half decade. But first it is important to understand why it is so important to consider such novel approaches to the teaching of entrepreneurship.
The Step Transition Doctrine: What Factors Will Affect The Courts Decision?
Authors: Smith Darlene A.
Published: February 2016

Logit analysis was used to evaluate the factors considered by the Tax Court in deciding step transaction doctrine cases. Using a sample of 117 Tax Court cases, a logit model was estimated based upon eight variables. The existence of a preconceived plan and the economic interdependence of the steps were identified as the variables mostly likely to affect the decision of the Tax Court.
Interorganizational Arrangement In Academic Health Centers: A Profile Of The Eighties
Authors: Walsh Anne , Troxell Joseph R. , Stafford Grainne
Published: February 2016

Continual regulatory changes and new managed care options are influencing profitability and growth in the health care sector. This paper investigates the variety of interorganizational arrangements which are used by academic health care centers to cope with environmental uncertainty, and find that these arrangements, when initiated, tend to remain stable rather than progress in formalization over time.
Toward Effective Employee Involvement: An Analysis Of Parallel And Self-Managing Teams
Authors: Harris Thomas E.
Published: February 2016

Employee involvement (EI) is a viable response to the demands of the 1990s. However, current approaches to EI utilize the least effective mechanisms. This study examines EI and identifies the strengths and weaknesses of parallel and self-managing work teams (SMWT). Four issues are developed, they are: the roles of problem-solving groups as parallel organizational structures; limitations to the use of parallel groups; the successes of SMWT, and the concepts behind SMWT. SMWT represent an important EI technique for successful organizational change.
A Strategic Model of Price, Quality And Value
Authors: DeSouza Glenn R.
Published: February 2016

How do we gain market share? is a critical question, and the answer is usually anything but obvious. The ability to answer the question correctly is the hallmark of a growing and profitable company. This article presents a model of price, quality and value that can be used to explore answers to the question of market-share gain. The model is strategic in the sense that all measures are defined relative to the competition.
Regulation, Market-Maker Behavior, And Distribute Efficiency: A Study Of Mandated Replacement Cost Disclosures
Authors: Venkateswar Sankaran
Published: February 2016

Regulation in accounting, among other things, attempts to achieve allocative and distribute efficiency in capital markets. The evaluation of regulatory consequences have most been restricted to a study of its impact on the characteristics of stock prices. Lev (1988) suggests alternate methods to evaluate regulatory consequences. Taking his lead, this study evaluates Replacement Cost (RC) disclosures from a distributive efficiency perspective through the use of a relatively new bid-ask methodology. Parametric tests indicate that for certain firms the market-maker does experience a decrease in the level of information asymmetry subsequent to RC disclosures.
Games People Play: A Comparative Study Of Promotional Game Participants And Gamblers
Authors: Browne Beverly A. , Kaldenberg Dennis , Brown Daniel J.
Published: February 2016

This study examines the use of promotional games and contests as a form of hedonic consumption related to other gaming behavior. Discriminant analysis using a combination of demographics and gambling behavior identified age, lottery playing, and education as important predictors of promotional game playing. Compared to non-players, users of promotional games were younger, better educated, more likely to be part of families with children, and more likely to participate in legal gambling activities.
Loan Portfolio Composition And Management Control Of Bank Risk: An Empirical Investigation
Authors: Edmister Robert O. , Srivastava Suresh C.
Published: February 2016

The extent of managerial control over loan default risk is a significant policy issue for commercial banks and the public agencies which regulate them. The responsibility of bank management and the rationale for government regulation and deposit insurance rest in large measure on the fundamental issue of whether loan loss variances (over time and across banks) ensue from managerial decisions or macroeconomic conditions. Our time series models of large banks show systematic, bank dependent loss rates over time, the signs of the coefficients confirm a risk reinforcing rather than a risk adjusting management culture. Our cross sectional regressions reveal significant relationships between individual and group (all sample bank) loan losses for commercial and c consumer types of loans, indicating that significant unpredictable macroeconomic forces exist. Thus, we identify risks arising from macroeconomic conditions appropriate for government insurance and risks ensuing from managerial decisions appropriate free market discipline.
Bond Ratings And Their Determinants In A Changing Environment
Authors: Ho Christina , Rao Ramesh P.
Published: February 2016

This study finds that bond rating agencies, to the extent that their behavior is captured in statistical rating models, tend to emphasize different variables over time and that this appears to be systematically related to the economic macro-environment. Specifically, the study finds that bond ratings are more sensitive to various measures of cashflow stability and solvency in an economically unstable period relative to a more stable period.
Book Review: First Principles Of Monetary Theory, by Kishore Kulkarni
Authors: Petersen Janis
Published: February 2016

Book Review: First Principles Of Monetary Theory, by Kishore Kulkarni
Bank Performance And Risk: Evidence From The Energy-Producing States
Authors: Martinez John E. , Courington John M.
Published: February 2016

This paper investigates the causes of variation in loan performance among banks located in the energy producing states of Louisiana, Oklahoma, and Texas. The findings of this study indicate that a substantial portion of the variation in loan performance can be ascribed to the unusually poor performance of particular industries like energy. However, the findings also suggest that excessive risk-taking was a major factor in the loan problems encountered by many of the regions banks.
Can Earnings Innovations Explain The Inverse Relationship Between Unanticipated Inflation And Stock Returns?
Authors: Hooks Jon A.
Published: February 2016

Hooks (1991) argues that the explanatory power of unanticipated inflation in stock return models appears to result from the relationship of unanticipated inflation with the earnings capitalization rate and not the impact inflation has on the level or growth rate of earnings. Here we extend this line of investigation by examining the relationship between unanticipated inflation and the earnings innovation extracted from a univariate earnings forecast. We show that unanticipated inflation has no significant relationship with innovations in conventional earnings. However, we find that unanticipated inflation has a significant positive relationship with the magnitude of the earnings innovation during the 1955-85 period when earnings are adjusted to account for the effects of inflation on firms assets and liabilities.
A Gravity Model Analysis Of The Effect Of Regional Policies To Attract Foreign Tourists
Authors: Webster Elaine , Patton Spiro G. , Zech Charles E.
Published: February 2016

One of the cornerstones of the USTTAs attempt to attract foreign tourists to the U.S. has been the initiation of regional cooperative market ventures. The USTTA has focused on this type of promotion because of evidence that foreign tourists typically visit more than one state and because of the perceived advantage of cost sharing and volume discounts inherent in the regional approach. This study utilizes the gravity model to empirically estimate the effectiveness of the regional promotion approach. The empirical results suggest that while regional marketing is somewhat effective, it may not be as effective as devoting resources to upgrading tourist attractions and their surrounding amenities.
An Investigation Of The Relationship Between Financial Risk And Accounting Method Choice
Authors: Nichols Linda M.
Published: February 2016

This study examines the relationship between financial risk and managements choice of accounting methods. Leverage has traditionally been used as a surrogate for financial risk, but in this study, a variable measuring the firms debt beta is developed representing a market assessment of financial risk. The results indicate a significant relationship between increases in financial risk and managements decision to change accounting methods. Also, the results indicate that debt betas do not always behave in the same manner as leverage variables, suggesting that the market considers other factors besides leverage in assessing financial risk.
The Use of Microcomputer Software In The Audit Environment: The Implication For Accounting Education
Authors: Yang David C.
Published: February 2016

The use of microcomputer software in auditing is becoming increasingly popular. This study reports the results of a survey on the utilization of microcomputer software in the audit environment. The survey results suggest that it is advisable to auditing students to become familiar with Lotus 1-2-3, Dbase, and Word Perfect or Multimate.
Environmental And Structural Influences On The Strategy-Making Process Of Banks
Authors: Koberg Christine S. , Tegarden Linda F. , Wilsted William D.
Published: February 2016

This study investigated the effects of perceived environmental dynamism, heterogeneity, and resource munificence, as well as two structural characteristicsformalization and centralizationon the strategy-making variables of assertiveness and rationality. Finding from 59 banks indicated that perceived environmental heterogeneity and munificence were both positively related to the assertiveness and rationality of strategy-making, whereas perceived dynamism was negatively related to rationality. Formalization, a structural variable, was found to contribute the most to strategy-making.
Economic Issues In Bankruptcy And Reorganization
Authors: Shrader Mark J. , Hickman Kent A.
Published: February 2016

This paper examines current issues in bankruptcy and reorganization. Bankruptcy is an area of high research interest because of its implications for corporate financial decisions and because of the increased occurrence of financial distress in the U.S. economy. The paper discusses the role of bankruptcy in the economy and examines the efficiency of current bankruptcy laws and practices.
The Influence Of Real Estate Sales Managers Supervisory Behaviors On The Role Clarity And Job Satisfaction Of Real Estate Salespeople
Authors: DeConinck James B. , Brock Baird A.
Published: February 2016

This study examined the influence of the sales managers supervisory style on the role clarity and job satisfaction of a group of full-time real estate salespeople. The results show that the salespersons self-esteem, need for role clarity, experience, and self-perceived performance moderate the relationship between supervisory behavior and salespeoples job attitudes. Real estate salespeople have more positive job attitudes when the sales manager is supportive of their behavior rather than when the sales manager tries to structure their jobs.
Encouraging Decision Vigilance Through Increased Accountability
Authors: Fandt Patricia M.
Published: February 2016

The study examines how vigilance in decision making is affected by accountability. As suggested by Janis and Mann (1977), high quality decision making is characterized by the presence of vigilance. By examining the procedures used by decision makers in selecting a course of action, it is possible to predict the quality of the given decision or course of action. In an organizational setting, 140 customer service representatives were exposed to a realistic job related decision making exercise. Using two measures of decision vigilance strategy, results indicate that decision makers in high accountability conditions use more decision vigilance than decision makers in low accountability conditions. Implications for practicing managers are suggested.
The 4/4 Work Schedule: Impact On Employee Productivity And Work Attitudes In A Continuous Operation Industry
Authors: Tippins Mark , Stroh Linda K.
Published: February 2016

This study compared the productivity and work attitudes of employees on a 6/2 work schedule (n=66) to employees on a 4/4 work schedule (n=132) in four continuous operation facilities. Findings suggest that employees on the 4/4 work schedule were more productive, had better attitudes toward the job itself, and were generally found to have more favorable co-worker attitudes. Researchers suggest that if attempting to implement this work schedule, management should consider that the schedule is favored by younger workers and by women. The authors suggest further research is needed to determine which types of jobs and operations would especially benefit from the 4/4 work schedule and to determine the effect that length of time on the schedule might have on employee productivity and attitudes.
Preferred Stock: Usage And Characteristics
Authors: Cox Bill D.
Published: February 2016

This study was conducted to determine the purposes for which corporations issued preferred stock and the types of characteristics attached to those issues. One hundred sixty-eight currently outstanding industrial preferred stock issues were researched. The most frequently given reasons for issuing preferred stock were to finance acquisitions and mergers, to reduce corporate debt, and for employee stock option plans. The majority of the preferred stocks studied were nonparticipating, cumulative, preferred over common as to assets, callable, convertible, and had voting rights.
Earnings Versus Cash Flow: The Information Provided About Changes In Company Liquidity
Authors: Wertheim Paul , Robinson Michael A.
Published: February 2016

Recent research has examined the use of earnings versus cash flow in such areas as explaining abnormal security returns, predicting corporate bankruptcy, and predicting future company cash flow. This study extends prior research on the information provided by earnings and cash flow to the area of explaining changes in company liquidity. Univariate and multivariate regressions are used to examine the relationships between annual changes in the accounting flow variables and changes in liquidity.
Is The Scaling Measure Used For Cash Flows Important In Predicting Financially Distressed Firms?
Authors: Ward Terry J.
Published: February 2016

This paper attempts to determine whether the measure used to scale the three net cash flows reported on a statement of cash flows affects binary financial distress prediction results. The results of this study suggest that the scaling measure used does affect the incremental predictive ability of each cash flow. Results indicate that tone should scale cash flow from operating activities by current assets, cash flow from investing activities by sales, and cash flow from operating activities by owners equity.
The Role Of Negative Information In Dissolving Consumer Identification With Companies
Authors: Rozensher Susan G. , Fergenson P. Everett
Published: February 2016

A benefit of strong consumer identification with a company has been hypothesized to be consumers’ greater resilience to negative information about the company. The positive consequences of strong consumer-company identification, however, have been proposed to have their limits, or “zone of tolerance”.  The present study extended and tested the “zone of tolerance” hypothesis by measuring reactions of company-identified consumers when confronted with negative information that challenged their strong identification with the company.
Negative Scarcity And The Praxeology Of Open Source Software
Authors: Reed Adam
Published: February 2016

Economics, which in its 20th-century sense deals only with optimizing the exchange of values, may be generalized to praxeology (von Mises 1949,) a comprehensive science of human action. Under a generalized praxeological definition of scarcity there are contexts in which the scarcity of software becomes negative, so that a rational maximization of return on investment in developing such software occurs when the software is opened to free distribution under a GPL-equivalent license.