bluuebunny/crossref_metadata_2025 huggingface dataset:
Healthcare Marketing On The Internet: A Review Of On-Going Concerns
Authors: Erdem S. Altan
Published: February 2016

There is no doubt that the Internet has proven itself to be the most powerful vehicle for distributing information to millions of individuals.  After all, it is interactive, user-controlled, and provides a means for communication detailed information across a vast spectrum of topics.  When the topic is healthcare marketing, its popularity becomes even more eminent.  There are over 25,000 Internet health sites and this number is climbing rapidly.  On the other hand, there are many who are concerned about the healthcare marketing practices on the Internet.  One of the basic premises of these concerns is based on the questionable accuracy of the information on the Internet and the crucial impact of this lack of accuracy when the information is about healthcare.  This paper proposes various research propositions to understand the nature of these concerns and the potential future of healthcare marketing efforts on the Internet.  It is hoped that future inquiries of these propositions and the ones alike provide a better understanding of the required components of the upcoming healthcare marketing strategies.
Manufactured Housing: A Misunderstood Real Estate Market
Authors: Newman Eric J. , Fleming Patrick
Published: February 2016

Manufactured Housing started as mobile homes for traveling workers and their families.  The mobile homes provided the ability for work crews and their families to easily move from one job site to the next.  Today many of the manufactured homes are luxurious homes on permanent foundations that can withstand nature’s elements equally or better than stick built homes.  The market for manufactured homes will continue to grow as the need for affordable housing continues to grow and the perception continues to improve.   Manufactured homes were previously sold by manufactured home dealers. Today real estate agents and investors are moving into the manufactured housing market. Warren Buffet’s Berkshire Hathaway Investment Company has recently invested billions in the manufactured housing market.  Buffet’s presence in the manufactured housing industry changes the perception.  This paper looks at some of the benefits and misunderstandings of utilizing manufactured homes in real estate investments. 
A Multi-Objective Decision-Making Approach For Mutual Fund Portfolio
Authors: Hari P. Sharma Hari P. Sharma , Sharma Dinesh K.
Published: February 2016

Investment decision-making problems are generally multi-objective in nature such as minimization of the risk and maximization of the expected return.  These problems can be solved efficiently and effectively using multi-objective decision making (MODM) tools such as a lexicographic goal programming (LGP).  This paper applies the LGP model for selecting an optimum mutual fund portfolio for an investor, while taking into account specific parameters including risk, return, expense ratio and others.  Sensitivity analysis on the assigned weights in a priority structure of the goals identifies all possible solutions for decision-making.  The Euclidean distance method is then used, to measure distances of all possible solutions from the identified ideal solution.  The optimal solution is determined by the minimum distance between the ideal solution and other possible solutions of the problem. The associated weights with the optimal solution will be the most appropriate weights in a given priority structure.  The effectiveness and applicability of the LGP model is demonstrated via a case example from broad categories of mutual funds.
INFOSEC: What Is The Legal Standard Of Care?
Authors: La Roche Claire R. , Flanigan Mary A. , Dardick Glenn S.
Published: February 2016

The convenience of conducting personal business in the comfort of one’s home attracts millions of individuals to shop, pay bills, and bank online. In the process, sensitive personal and financial information is disclosed and the exchange of this information creates a risk of identity theft. Providing effective cyber security is an issue with significant implications for companies.  Failure to provide adequate security for consumer information may subject a company to legal action by the Federal Trade Commission (FTC).  Information vulnerability, recent security failures and the standard of care are discussed.
Effects Of A Decision Aid For The Assessment Of Fraudulent Financial Reporting: An Application Of SAS No. 82
Authors: Tseng Yee-Chy , Chang Ruey-Dang
Published: February 2016

The Statement on Auditing Standards (SAS) No.82, Consideration of Fraud in a Financial Statement Audit, requires the auditor to assess the risk of material misstatement due to a fraud and to consider the assessment in designing appropriate audit procedures to be performed. The SAS No. 82 has thus explicitly made the detection of material fraud the auditor’s responsibility. The purpose of the study is to use the risk factors identified in SAS No. 82 as the foundation to develop a decision aid to help auditors assess the likelihood of fraudulent financial reporting and to empirically test the effects of the decision aid on assessing the likelihood of fraudulent financial reporting. Using a sample of 45 fraud engagements and 206 nonfraud engagements, we developed and tested a logistic regression model that estimates the likelihood of fraudulent financial reporting. We found that the logistic model (proxied as a decision aid in the study) outperforms the practicing auditors in assessing risk for fraud and nonfraud cases.
The Effectiveness Of Credit Derivatives On Bank Holding Company Portfolio Management
Authors: Alexander-Andrew Vernie
Published: February 2016

Since their introduction in 1991, the global credit derivatives market (excluding asset swaps) has grown, exceeding previous expectations for 2003, with an estimated market of $3,548 billion or $3.5 trillion.  Growth is expected to reach $8.2 trillion by 2006 (BBA 2004).  At the time of entry to the market in the early 1990’s, it was also expected that the largest potential customers would be commercial banks that are the largest holders of risky debts.  In 2005 as in previous years, banks, securities houses and insurance companies still constitute the majority of market participants while hedge funds, which emerged as players on the buy side of the market in the last report, have this year also become major players on the sell side, and are expected to have a greater share of the market than securities houses by 2006 (BBA, 2002) While market risk allows opportunities for both profits and losses, credit risks only result in losses, and the objective of this research is to examine the effectiveness of credit derivatives as a risk management tool in improving the performance of portfolios for Bank Holding Companies (BHC’s).
Urban Sprawl: Scenario Analyses For Public Policy - Makers
Authors: Polimeni John M. , Polimeni Raluca Iorgulescu
Published: February 2016

This paper examines the likely effects of public-policy on residential development in the Wappinger Creek Watershed within Dutchess County in the Hudson River Valley of New York State.  An econometric model is used in combination with Monte Carlo simulation to project residential development in a spatial format using a Geographic Information System (GIS).  GIS was used to extract data with bio-geophysical attributes, such as slope, soil, and location characteristics, to project growth trends for residential use of undeveloped land parcels due to changes in public policy.  Detailed scenarios present stakeholders the economic, social, and environmental implications of a possible course of action.  The results indicate that public-policy can be effectively used to counteract the effects of urban sprawl and increased population.
Using Curvilinear Spline Regression To Empirically Test Relationships Predicted By Prospect Theory
Authors: Taran Zinaida , Betts Stephen C.
Published: February 2016

Prospect theory (Kahneman & Tversky, 1979) suggests that decision makers compare decision criteria against a reference point when evaluating alternatives. Specifically it posits that decision makers are risk-seeking for losses (below the reference point) and risk-averse for gains (above the reference point).  It further proposes that the degree of risk aversion above the reference point is greater than the risk seeking below it.  This theory has received widespread acceptance due to intuitive appeal and theoretical support.  However the theory does not have strong evidentiary support in actual practice because it is rarely empirically tested in non-experimental situations involving real market data.  Often the type or amount of data available does not lend itself to the examination of relationships posited by prospect theory, however even if he data is appropriate, difficulties may arise in modeling and testing.  In this paper, after a brief discussion of prospect theory and situations where it is applicable, we present an approach to the empirical testing of prospect theory predictions using curvilinear spline (piecewise polynomial) regression.  Among the issues addressed are adequacy of data, choice of inflection point, modeling the curves and hypothesis testing.
Shifting Spatial Patterns Of A Monocentric Metropolitan Area: The Evolution Of An Employment Cluster In The Buffalo-Niagara Falls, New York Metropolitan Statistical Area (MSA): 1990-2000
Authors: Rogers Craig D.
Published: February 2016

These findings are contrary to the established economic and geography literature that strongly suggests employment suburbanization has and will continue to create employment centers beyond the central city in metropolitan areas.
Sources Of Non-Performing Loans In Turkish Banking System
Authors: Karabulut Gokhan , Bilgin Mehmet Huseyin
Published: February 2016

The purpose of this paper is to examine the impact of the unlimited deposit insurance on non-performing loans and market discipline. Deposit insurance program play a crucial role in achieving financial stability. Governments in many advanced and developing economies established deposit insurance schemes for reducing the risk of systemic failure of banks. Deposit insurance has a beneficial effect of reducing the probability of a bank run.  However deposit insurance systems have its own set of problems. Deposit insurance systems create moral hazard incentives that encourage banks to take excessive risk. Turkey established an explicit deposit insurance system in 1960. Until 1994, the coverage determined by a flat rate but in that date, Turkey experienced a major economic crisis. In April 1994, Turkish government started to apply an unlimited deposit insurance scheme to restore banking system stability. Unlimited deposit insurance caused a remarkable increase at non-performing loans. This paper empirically estimates the impact of unlimited deposit insurance system on non-performing bank loans (NPLs) and analyses the other potential sources of NPLs.
The Rate Decision: Adjustable vs Fixed Rate Mortgages
Authors: Arsham Hossein , Ford Deborah , Morse Joel , Pitta Dennis
Published: February 2016

Homebuyers and commercial real estate buyers who borrow funds using mortgages all must face the choice of whether to assume a fixed or an adjustable rate mortgage. Other mortgage forms with alternative characteristics are available, but the deciding question remains the same. Fixed rate mortgages never change over time, but have a high initial rate: adjustable rate, interest-only or hybrid mortgages begin with lower rates, but they change at fixed intervals over time.  In contrast to professionals, consumers are often ill-equipped to understand the benefits and drawbacks of mortgage instruments.  With poor product knowledge they may find the choice between fixed and variable rate mortgages overwhelming.  They need help in making informed decisions.  Giving the bulk of consumers the knowledge that a university level finance course conveys is not possible.  Thus, there is a need for a simple applicable technique that can improve financial choice.  This paper offers a straightforward forecasting model, to make the decision easier and relatively risk free. Adjustable mortgages are not always the best choice, especially in a rising interest rate market or one that has a strong possibility of rising.  The model is a decision making tool that may help ordinary consumers make the best choice.  Alternatively, mortgage company personnel may use the forecast to aid consumers in selecting the best mortgage.
The Role Of Qualitative Research In Productivity
Authors: Kolachi Nadir Ali , Wajidi Abu Zar
Published: February 2016

Productivity is the relationship between efforts and assigned tasks (inputs) and results (outputs). The paper explores the role of qualitative research to understand the resources of efforts, strategic approaches, modern methods, BPR systems in order to increase productivity. Modern organizations need to identify some intelligent steps. The steps from market analysis, evaluating competitors and suggesting strategies are based on the qualitative research approaches. This particular research paper justifies that the qualitative research approach is the essential domain in formulating modern strategies to achieve excellence in organizational productivity. It is a prime requisite for today’s managers to adopt and inculcate such dimensions in their strategic decisions to take their companies to the climax. This research is an effort to develop a framework for increasing productivity through qualitative research approaches. The framework covers global trends in achieving productivity through the specific roles of qualitative research to bring companies to the right track in any competitive era. Two objectives are mainly focused in this paper: First objective of the paper is to identify the roles of qualitative research pertinent to the productivity including some of the contents of achieving organizational success which can give managers an edge to work. The second objective is to develop a framework which will help modern marketing and management gurus to know and beat the best in today’s fast changing and adopting technological era. This research is exploratory in nature and based on literature survey and structured & unstructured interviews from topic related expert people with in Pakistan and abroad. The studies relating to the success & failure stories of local & international companies, social and economic problems which are affecting business environment will also be touched upon in order to relate the role of qualitative research in ensuring the higher level productivity. Thus, this paper comprises on four main sections: First is about the introduction and concepts, Second relates to the role of the qualitative research in developing countries, Third is regarding the development of framework, Fourth is based on methodology and Fifth is followed by the conclusions, significance of the study and some important references.
How Much Is Your Advertising Agency Worth To You?
Authors: Tripathi M. N.
Published: February 2016

The subject of advertising remuneration has always been a controversial subject despite the advertising industry coexisting with other industries for over a century. Both clients and agencies have different views on the subject depending on their objectives. Business needs however, have compelled both, to call a truce to these altercations, since both cannot exist without the other, especially the agencies. This paper examines the various options of remuneration prevalent in the industry, how these have evolved as time has elapsed and how clients and agencies have adapted to it over time. It critically examines the motivations and conflicts arising in the evolvement of a suitable remuneration system and the means of resolution available to both parties for amicable settlement.
Are Consumer Perceptions Of Retailers Aligned With Retail Store Positioning?
Authors: Torres-Baumgarten Gladys , Yucetepe Veysel
Published: February 2016

This empirical study extends previous store image research by using consumer perceptions of store image to determine whether these perceptions are aligned with retailers’ intended positioning. 
Analyst Coverage Of Small Cap Firms In A Period Of Brokerage Firm Retrenchment
Authors: Fortin Rich , Roth Greg
Published: February 2016

We examine analysts’ incentives to cover small cap firms in the year 2002, a period following stock market declines and brokerage firm retrenchment.  Brokerage companies were losing a substantial number of sell-side analysts during this period and small firms were having unusual difficulty in attracting analyst coverage.  Consistent with analysts’ normal economic incentives and earlier research, we find that firm size, trading volume, and beta are all positively related to the number of analysts that cover a firm, whereas firm complexity is negatively related to analyst coverage.  In contrast to some earlier research, we find no evidence that analysts were more likely to follow glamour (or growth) stocks.  Specifically, price-to-book and revenue growth are not related to analyst coverage, and recent stock performance (price momentum) is negatively related to analyst coverage.  Our interpretation of this evidence is that analysts had reduced incentives to cover glamour stocks following the severe stock market declines in the early 2000s, the increased regulatory scrutiny of securities firms, and the resulting brokerage firm retrenchment. 
Confident-DEA: A Unified Approach For Efficiency Analysis With Cardinal, Bounded And Ordinal Data
Authors: Al-Gattoufi Said
Published: February 2016

This paper proposes an extension to the existing literature in DEA, the authors call Confident-DEA approach. The proposed new approach involves a bi-level convex optimization model, and hence NP-hard, to which a solution method is suggested. Confident-DEA constitutes a generalization of DEA for dealing with imprecise data and hence a potential method for forecasting efficiency. Imprecision in data is defined as two forms, one is bounded data and the second is cardinal data. Complementing the methodology proposed by Cooper et al (1999) which provides single valued efficiency measures, Confident-DEA provides a range of values for the efficiency measures, e.g. an efficiency confidence interval, reflecting the imprecision in data. For the case of bounded data, a theorem defining the bounds of the efficiency confidence interval is provided. For the general case of imprecise data, that is a mixture of ordinal and cardinal data, a Genetic-Algorithm-based meta-heuristic is used to determine the upper and lower bounds defining the efficiency confidence interval. To the best knowledge of the authors, this is the first work combining Genetic algorithms with DEA. In both cases of imprecision, a Monte-Carlo type simulation is used to determine the distribution of the efficiency measures, taking into account the distribution of the bounded imprecise data over their corresponding intervals. Most of previous DEA works dealing with imprecise data implicitly assumed a uniform distribution. Confident-DEA, on the other hand, allows for any type of distribution and hence expands the scope of the analysis. The bounded data used in the illustrative examples are assumed to have truncated normal distributions. However, the methodology suggested here allows for any other distribution for the data.
Air Cargo Shipments And Regional Employment: The Northern Nevada Case
Authors: Adrangi Bahram , Gritta Richard D. , Raffiee Kambiz
Published: February 2016

Air cargo is a critical component for developing an integrated transportation system to facilitate regional economic diversification and growth.  Additionally, demand for air cargo shipments is affected by regional, national and international economic conditions. To get a better sense on these issues in Northern Nevada, a study was conducted to determine : (1)  characteristics of business behavior for air cargo and other freight modes at Reno-Tahoe International Airport  and  (2) if  employment in Reno MSA, as  a proxy for regional business  activities, has a systematic impact on air cargo shipments at Reno-Tahoe International Airport. The first question is examined by conducting interviews and surveys of the firms in Northern Nevada in 2002-2003.  The second question is evaluated by estimating time-series models using monthly data on employmen  in Reno MSA and air cargo shipments at Reno-Tahoe International Airport. The findings do support the importance of regional economic factors in determining the demand for air cargo shipments. 
Financial Outlook For A Troubled Global Industry
Authors: Bishnoi Rahul
Published: February 2016

In early 2005, British Airways plans to start implementing its corporate restructuring plan with a sizeable layoff involved in response to the pressures from the competition at home and abroad. Virgin Atlantic, on the other hand, decided to test a unique approach towards name recognition of its airline by having its founding chair, Sir Richard Branson, participate in a Fall season TV Reality show in America. Their American counterparts are responding with union negotiation, layoffs, starting no-frills, low cost airlines among other strategic responses to meet the competitive pressures head on. This paper analyzes the severe threat to the airlines industry in a “ pre and post 9/11” global economic  perspective to focus on the future of the revamped industry.
A Monopoly Model Of Accounting Fraud
Authors: Ebert Laura , Gagne Margaret L.
Published: February 2016

A monopoly model is used to show why a CEO would engage in accounting fraud, high risk behavior given the severe negative consequences, should the fraud be exposed.  A monopoly model of the market transaction between the buyer of the fraud, the CEO, and the seller of the fraud, the accountant, demonstrates the motivation behind the CEO’s willingness to engage in the fraud.  The accountant (seller) receives a monopolist profits while the CEO (the buyer) pays a price equal to the perceived net marginal benefit.  The CEO wants the accountant to believe that the net marginal benefit equals the price when in fact the actual net marginal benefit to the CEO is much lower than the monopolist’s price. The resulting cost to the CEO for fraud is relatively low because of the CEO’s ability to shift a substantial portion of the cost to the company.
Controlling Medical Costs: Perspectives From Financial And Nurse Executives
Authors: Carruth Paul J. , Carruth Ann K.
Published: February 2016

The cost of healthcare in the U.S. is an issue of continuing concern for those who manage the economics of healthcare. Increasingly, as the system continues to undergo responsive changes in structure and processes, healthcare financial managers (HCFM) and Nurse Executives (NE) have emerged as an important part of healthcare reform. The purpose of this study is to compare the extent HCFMs and NEs believe various healthcare reform measures and cost containment strategies are effective. Eighty-four HCFMs, and 99 NEs from 36 states, comprised the sample for this study. Both groups agree that the majority of healthcare reform measures are moderately or very effective.  In general, accounting practices that HCFMs and NEs have direct decision making authority over were deemed effective (i.e. accounting systems that reduce administrative costs). Three strategies not considered effective by both groups were restriction of coverage for various drug therapies, accounting systems that provide more accurate allocation of indirect/overhead cost; and increased physician accountability for cost containment. When comparing accounting systems, expense tracking, and cost shifting strategies, HCFMs were significantly more likely to rate cost shifting as effective than NEs. Acknowledging that HCFMs and NEs believe that accounting systems are  responsive to healthcare reforms validates and contributes to the ongoing efforts of HCFMs and NEs to continue to use their expertise to maximize revenues, and minimize costs in order to provide competitive, caring patient care.
Determinants Of Job Satisfaction And Retention Of Mexican-American Accounting Professionals
Authors: Moyes Glen D. , Cortes Angelica C. , Lin Ping
Published: February 2016

This study examines differences in work-related values (e.g., compensation, coworkers, and supervisors) between the Mexican-American and the Non-Hispanic White Accounting Professional. Using a survey research design, questionnaires are sent to accounting alumnae of two universities: (1) a primarily Mexican-American public university and (2) a primarily Non-Hispanic White private college. Tests indicate that while Mexican-American respondents are less satisfied with compensation, benefits, and supervisors, they have greater overall job satisfaction than the Non-Hispanic White respondent. This result is also statistically significant when the two groups are compared by gender and age. One explanation is that the Mexican-American culture includes values such as loyalty to one’s employer and job longevity that are not as appreciated by Non-Hispanic Whites.
Geographical Equity Effects Of The Homeowner Tax Subsidy
Authors: Krumwiede Tim , Zimmermann Raymond A. , Eason Pat
Published: February 2016

The purpose of this study is to provide exploratory evidence concerning the degree to which geographical cost of living differentials interact with homeownership tax incentives in affecting tax system equity. Incorporating both federal and state homeowner tax subsidies calculated using the 1991 Ernst & Young Tax Model File; the authors provide evidence concerning both horizontal and vertical equity in the system. Descriptive statistics and regression results provide findings which indicate positive and direct relationships between the homeowner tax subsidy and 1) taxpayer disposable income (increased regressivity in the tax system) and 2) taxpayer state of residence median housing values (decreased horizontal inequities between similarly situated homeowners in different states). These findings indicate that elimination of the homeowner tax subsidy accompanied by a direct subsidy would increase equity within the system. Furthermore, the findings suggest that the President’s Advisory Panel on Federal Tax Reform (2005) recommendation for a home credit, with a limit based on average cost of housing within a taxpayer’s area, will result in a more equitable distribution of the homeowner tax subsidy.
Impact Of Race, Ethnicity, And Immigration Policy: A Politico-Economic Perspective
Authors: Adams Michael O. , Osho Gbolahan S.
Published: February 2016

Recent proposals for a comprehensive immigration bill in the Senate may be based on political expediency.  Sound bites about border security, worksite enforcement, and the status of about 12 million people who are currently in the United States illegally are salient issues to many politicians and various ethnic groups.  There are over 12 million immigrants who are in the United States illegally and the majority of them are from Mexico due to their connected borders, thus making it easier access.  The government wants to form new policies and laws to control the immigration to the United States. The House of Congress passed a bill that would make illegal immigration a criminal offense and would also make it a crime to help illegal immigrants migrate to the United States. For years now, the government has been trying to form new ways to improve immigration laws and assist illegal immigrants on gaining citizenship in the United States.
Bank Acquisition Announcements And Intra-Industry Effects
Authors: Bendeck Yvette M. , Waller Edward R.
Published: February 2016

In this paper we attempt to assess whether gains in wealth associated with bank consolidation are the result of economic efficiencies by analyzing effects of bank merger announcements on the values of bidders, targets, and rival banks in the target’s geographical area.  We find target banks earn positive returns, while bidding banks sustain negative returns at acquisition announcement. These findings are consistent with previously reported results in the bank consolidation literature.  We also find rival banks earn positive returns that are enhanced when the target bank is in distress. We suggest the results are consistent with the view that investors interpret acquisition announcements as positive, geographically specific signals that may, in turn, reflect event-specific or bank-specific characteristics rather than expectations of increased efficiencies.
The Result Of Accounting Malfeasance In The Workplace: An Examination Of The Costs And Benefits Related To Job Satisfaction And Actively Managing The Organizational Ethical Work Climate
Authors: Harvey Mary Ellen
Published: February 2016

Many years of public airing of accounting ethical scandals resulted in organizations realizing the need to pro-actively engage available resources to influence the corporate ethical environment.  Research attempting to measure the benefit of influencing and managing organizational ethics is important because establishing ethical programs in the workplace is time consuming and expensive.  One such potential benefit is increased job satisfaction, which research has linked to reduced voluntary employee turnover.  This type of turnover is generally considered undesirable and costly for organizations because of increased hiring and training expenses, and reduced customer satisfaction.  Several prior studies have explored the relationship between job satisfaction and organizational ethical constructs.  The study presented in this paper expands on this prior research, and found statistical evidence that managers can influence employee job satisfaction based on the ethical policies they choose to implement.
There Is No Accounting For Fannie Mae
Authors: Yallapragada RamMohan R.
Published: February 2016

The Federal National Mortgage Association (FNMA, Fannie Mae), was created in 1938, as a part of the New Deal.  In 2003, regulators discovered serious accounting problems that may cost Fannie Mae several billion dollars in losses. In 2003, the Office of Federal Housing Enterprises Oversight (OFHEO) investigated Fannie Mae and found a culture of corruption, arrogance, and pervasive accounting violations in the company.   Executives at Fannie Mae cooked books to pocket an extra twenty-seven million dollars in bonuses.  This paper presents the accounting improprieties at Fannie Mae and the consequences that followed its investigation.
Survival Behaviors Of 100-Year-Old West Michigan Retail And Service Companies
Authors: TenHaken Vicki , Cohen Elizabeth
Published: February 2016

This study of small and medium size retail and service companies over 100 years old looks for common strategies that enabled the organizations to prosper for an unusually long period of time.  Four common behaviors are identified and compared to factors identified in previous studies of very large multinational companies of a similar age.
New Equity Performance Following Chapter 11 Emergence
Authors: Wold Nicholas K. , Laux Judith A.
Published: February 2016

This body of research investigates how the performance of exchange-traded common equity from firms in Chapter 11 bankruptcy emergence compares with common stock from non-bankrupt competitors and recently public peers in short and long-term time horizons.  Return data are gathered for a sample of sixteen financially restructured companies, each paired with two non-distressed industry competitors and one recently-public peer.  Using the Capital Asset Pricing Model as a primary analytical tool, empirical tests show a positive correlation in equity returns among the samples of restructured and non-distressed market competitors and a stock underperformance from the sample of IPO competitors.  These results suggest that markets are better at judging the value of post-Chapter 11 companies relative to newly public companies and refute the theory of IPO price momentum.
Executive Leadership Development As A Strategy For Long Term Business Success
Authors: Gibson Jane Whitney , Mason Jerry L.
Published: February 2016

This article discusses executive leadership development as a strategy for long term business success.  Sustainable organizational health depends in large part on a steady stream of upper level leaders who have the values, skills, competencies and behaviors necessary for organizational advancement. Cutting edge leadership development is discussed with specific examples from the Top 20 leadership companies as identified by Hewitt Associates in 2005.  Specific leadership development programs are discussed including mentoring, coaching and shadowing and guidelines are suggested for effective leadership development.
Application Of The Domestic Production Activities Tax Deduction (Relating To A Wide Range Of Industries)
Authors: Goldberg Martin A. , Wnek Robert E. , Leone Jonathan D. , Rolleri Michael
Published: February 2016

Internal Revenue Code Section 199 is the domestic production activities deduction, which was enacted under the American Jobs Creation Act of 2004. This new deduction was to help compensate the repeal of the exterritorial income exclusion. Section 199 was intended to lower the tax burden on domestic manufacturers as well as to attract new investments in domestic manufacturing facilities.  The deduction would yield tax breaks for certain types of businesses ranging large to small that predominately manufacture, produce, grow, or extract tangible personal property entirely or partially within the United States.  The types of businesses, specifically, that will have an impact from Section 199 would be those in the film and sound recordings industries, companies in the construction business, and those in the field of architectural and engineering.  In addition, those that qualified as doing business in any of the specific industries falling under Section 199 must be located and providing services in the United States. The Section 199 tax break will also benefit those in the business of producing electricity, natural gas, and water in the United States. The deduction is allowed to be taken for taxable years beginning after 2004, which creates many challenges. First, Section 199 establishes detailed tax concepts conditions, de minimis rules, exceptions, and safe harbors. Second, the deduction forces many businesses to implement new accounting systems to classify between qualifying and non-qualifying activities.  All in all, this report explains how Section 199 works as well as benefits specific industries. However, important production eligibility issues remain in determining the production deduction for tangible property, which are the central items focused throughout this article. Furthermore, the research contain within, covers the guidance in Notice 2005-14, along with the proposed and final regulations to the rules under Section 199.   An understanding of these rules will provide additional opportunities to qualify property and take advantage of tax breaks, yielding a better financial result to the taxpayer.
The Impact Of Sarbanes-Oxley Act
Authors: Jahmani Yousef , Dowling William A.
Published: February 2016

The Sarbanes-Oxley Act (SOX) was signed into law in July 2002, with the express purpose of restoring public confidence in corporate financial statements. Prior to the enactment of Sox, investors suffered significant losses due to corporate failures brought on by financial malfeasance. 
Sub-Prime Mortgages And The Big Bang
Authors: Crawford Peggy J. , Young Terry
Published: February 2016

Delinquencies and failures of sub-prime mortgages provide evidence that the housing bubble has burst.  This study traces the creation of the housing bubble and examines the impact of the sub-prime debacle on world financial markets.
A Resource Based View Of Manufacturing Strategy And Implications To Organizational Culture And Human Resources
Authors: Moran Terrence J. , Meso Peter
Published: February 2016

This paper purports that manufacturing strategy is a strategic asset.  To prove that manufacturing strategy is valuable, it is determined that manufacturing strategy is linked to manufacturing success which is linked to business success.  To capitalize on manufacturing strategy as a strategic asset, the factors that influence a successful strategy are determined.
Sustainability Of Substantially Equal Periodic Payments In Early Retirement Under Section 72(t)
Authors: Hubbard Carl M.
Published: February 2016

Early distributions from tax-deferred retirement plans are allowed without penalty but must continue under for the longer of five years or until the retiree’s age 59½.  Early distributions under IRS Section 72(t) potentially have life altering consequences and thus require analysis of sustainability distributions through the 72(t) period.
Comparative Analysis Of Production Control Systems Through Simulation
Authors: Cheraghi S. Hossein , Dadashzadeh Mohammad , Soppin Mahesh
Published: February 2016

This paper presents a comparative analysis of seven different production control systems in a complex factory setup through computer simulation. Batch size, arrival rate, inter-arrival time, and maintenance type are the input parameters to the model. Work-in-process (WIP) and throughput (TH) are the system performance measurement output parameters. The study shows that a pull-based system does not outperform a push-based system with respect to WIP under all conditions. Pull-based systems prefer a smaller batch size to better control WIP. Each of the seven production control systems performs best at a specific inter-arrival time, although it is different for each system. Preventive maintenance is preferred over repair maintenance in a pull system and in a just-in-time (JIT) system. The computer simulation confirms that no single production control system is best under all conditions. The performance of a production control system depends not only on the type of manufacturing strategy chosen, but also on the values of the input parameters. This research shows that it makes no sense to comment on the superiority of one strategy over another without regard to the value of input parameters and the type of factory setup.
Coping With Different Generations In The Workplace
Authors: Comperatore Elena , Nerone Frederick
Published: February 2016

There was a time when diversity in the workplace was thought of as different races, religions, ethnic backgrounds and, gender.  An emerging form of workplace diversity is the different generational groups.  The generations in almost any given company ranges from Veterans to Baby Boomers to Gen Xers to Gen Yers.  With such a large age gap and associated attitudinal and behavioral differences, managers are facing a difficult leadership task.  Employees are also facing the difficult task of how to get along with and work with coworkers of different generations.  Employers, managers, and employees must learn how to bridge the gap between the age generations, and capitalize on those differences to enhance organizational effectiveness. 
All Generalisations Are Dangerous, Including This One: Pigeon-Holing On-Line Purchases
Authors: Epps Alun
Published: February 2016

Building upon the review of contemporary literature, this paper reports on studies in the field of the of web-based shopper market segmentation. It finds that unique groups of consumers perceive the internet differently; and that the key to successful web-based marketing strategy is clear segmentation and division. Using the findings of an empirical study comprising a set of focus groups and an electronic survey, criteria for segmenting web-based shoppers by; gender, age, education, life stage, ethnic type and previous internet usage are offered and described. These criteria will be of interest to marketing academics and professionals alike.
Strategically Enhancing Business Capabilities And Social Development In The Hispanic Community
Authors: Baraya Aristides R. , Budden Michael Craig , Escobar Luz M.
Published: February 2016

Hurricane Katrina displaced more than one million people while destroying or badly disrupting more than 40% of Louisiana’s economic base. Thousands of small businesses ceased to exist. The socio-economic damage in the U.S. appears without precedent. The growing Hispanic population in southeast Louisiana presents a unique and distinctive socio-economic challenge. As Hispanics move into the region in large numbers seeking economic opportunities, specific needs are emerging. A variety of work and social skills must be developed and nurtured. Business skills and guidance must be offered.  These needs must be recognized and addressed to facilitate a holistic assimilation of a growing Hispanic population into southeast Louisiana and develop a strong and literate workforce.  The Hispanic Business Resources & Technology Center (HBRTC) was created by the Hispanic Chamber of Commerce of Louisiana (HCCL) in alliance with The Hispanic Apostolate Catholic Charities of the Archdiocese of New Orleans, The Jefferson Parish School System, and Southeastern Louisiana University, to address the post-Katrina crisis in the New Orleans region and to address needs of Hispanic families and businesses.  The HBRTC is the first of its kind in the State of Louisiana to specifically address the myriad needs of the developing Hispanic workforce and community in Louisiana.
The Dynamic Structure Of Customer Relationship Management With Implications For Business Implementation
Authors: Chen Kuan C.
Published: February 2016

CRM (Customer Relationship Management) is a systematic business approach using information and on-going dialogue to build long lasting and mutually beneficial customer relationships. CRM integrates data, technology, analyses and marketing and communications processes across all customer touch-points. CRM can be an effective business strategy tool when used appropriately, especially now in our customer center business.  To the end, a holistic view of the implementation of CRM should be made in order to discuss the pro and con about this strategy.  This paper will review a number of CRM literatures and a conceptual systems thinking model will be built to explore these Customer Relationship Management related components to guide the administrators as they attempt to steer the Customer Relationship Management clear of these obstacles.  Specifically, systems feedback loops as a tool to demonstrate the dynamic structure of Customer Relationship Management components and assist the management control policy scenario planning.
Characteristics Of Underrepresented Self-Employed Groups
Authors: Smith-Hunter Andrea E.
Published: February 2016

This paper covers concerns of self-employed individuals by looking at specific issues that are related to underrepresented sectors in the study area: women, racial minorities of both genders, and women in racial minority groups.  It is necessary to focus on these areas due to their under-representation in thinly research areas, with not many empirical issues or statistical findings being addressed in these areas. This paper is mainly theoretical, and answers two critical questions: (1) What are the distinct characteristics of underrepresented self-employed groups compared to the dominant group—white males? (2) What are the key explanations and reasons for these groups having such characteristics? Trends in self-employment over the last six decades are examined, as well as the distinct characteristics of self-employed women, minorities, and minority women.
Combining Livetext With A Mastery Approach To Meet AACSB Assessment Requirements
Authors: Spruell James A. , Sasse Craig
Published: February 2016

Program assessment is an active component of AACSB standards that involves the systematic gathering, analyzing and interpreting of data on degree program effectiveness. The standard ensures that business schools assess degree programs, recommend needed improvements, and implement changes ‘that represent contemporary theory and practice.’ Livetext is an online suite of tools that permit instructors to actively track and monitor student progress while capturing needed assessment data. In this study we examine the experience at a Midwestern university in implementing Livetext and a ‘mastery approach’ as vehicles to facilitate course level as well as program and university level assessment. The paper concludes with lessons garnered from the experience.
A Strategy For Promoting Business-It Fusion To Enhance Management Of Enterprise Applications
Authors: Lam Than , Black Ronald
Published: February 2016

This paper is based upon a research study conducted to determine the significance of managerial leadership practices in a corporation’s transformation during the period from 2004 to 2006. The study attempted to discover how business-IT fusion enhances organizational performance. The study answered two questions: how managerial leadership practices effectively advance business-IT fusion of an inclusive and collaborative organization and how business-IT fusion affects risks and profitability. The intention of this study was to contribute to the field of management of information technology grounded on propositions involving organizational development roles, IT governance, and collaborative organizations. Triangulated inquiry from documents and a survey of 24 participants who included 2 women and 22 men comprising a chief information officer, 7 functional managers, 8 project managers, and 8 engineers of a corporation in the northeastern United States confirmed the propositions. The findings indicated that horizontal integration has begun in transition from being separate toward becoming collaborative. This paper will reveal how disparate images that are subculture bound could be enhanced by collaborative and integrative leadership practices. Moreover, the horizontal integration of common financial and technical applications allows work to be transferred across different locations, thus reducing risks and increasing return on investment.  This paper will present a collaborative and integrative model integrating organizational development roles, IT governance, and relationship management across organizational settings for transforming effective business-IT fusion.
Behavioral Bias Within The Decision Making Process
Authors: Chira Inga , Adams Michael , Thornton Barry
Published: February 2016

Behavioral finance studies how subjective behavioral elements introduce distortions in the individual’s decision-making process.  The empirical study of systematic errors in cognitive reasoning and perception, and ultimately what these errors reveal about the individual’s underlying thought processes, is often referred to as investor heuristics and biases.  This paper investigates the cognitive biases and heuristics to which business students are subject. This was achieved by administering a questionnaire and collecting empirical evidence about both undergraduate and graduate business students’ own perceptions of bias.  The psychological phenomenon known as bias and its presence in human decision making, both financial and non-financial, will provide additional insight on the subject of investor irrationality and broaden the ideals of rationality assumed in classical financial theory.  
Global Trends In The Commercialization Of Space
Authors: Giacalone Joseph A.
Published: February 2016

For the past half century, the commercial potential of space has been a major rationale for the space program in the United States and elsewhere. This paper will provide an overview of space-related industries, which accounted for global revenues in the range of $106 billion by 2006, and the drivers that impact their development. It incorporates the evolution of space policy, recent economic data, and the emergence of the private spaceflight industry.