bluuebunny/crossref_metadata_2025 huggingface dataset:
Federal Government Ethics: Social Media
Authors: Bratton Darrell , Candy Val
Published: March 2016

The federal government has not escaped the increasing worldwide useof social networking. Federal employees are using social networks (socialmedia) for personal and professional reasons and leadership and management arewrestling with the ethical implications.The role of ethical theory and practice in the global businessenvironment is discoursed from the federal governments vantage point withrespect to social networking. Given thehistory of federal government officials and employees acting in an unethicalmanner, multiple normative ethical theories are investigated. The leadership is examined with a utilitarianlens and non-management employees are studied from the Kantianperspective. Additionally, virtue ethicsare discussed as a counter argument to the aforementioned theories. Cultural intelligence is discussed as havingreciprocal relationship with the multicultural and global aspect of socialnetworking. It is argued that ethicalintelligence needs to be created to support the minimum requirement of a codeof ethics for federal employees to follow when using social networking.
Sustainability Indicators For Fishery Management In Songkhla Lake, Thailand
Authors: Doungsuwan Narit , Ratanachai Chatchai , Somgpongchaiyakul Penjai , Sangganjanavanich Prapaporn
Published: March 2016

This paper describes the development of a set of indicators for monitoring sustainable fishery management in Songkhla Lake, Thailand. Data and information for developing these indicators were collected through questionnaires administered to fishermen, interviews of other stakeholders, and focus group discussions among experts. The results revealed ten significant monitoring indicators, which are grouped into four categories - five ecological, one economic, two community, and two legal and institutional. They were selected so as to obtain the minimum number of indicators and to obtain indicators that are understandable, applicable, precise, sensitive, and linked to sustainability. They are expected to provide a useful tool for supporting the decision-making process of relevant organizations and achieving sustainable fishery management in Songkhla Lake.
Usability Studies In Virtual And Traditional Computer Aided Design Environments For Navigation
Authors: Ahmed Syed Adeel , Satter Kurt M.
Published: March 2016

A usability study was used to measure user performance and user preferences for a CAVETM immersive stereoscopic virtual environment with wand interfaces compared directly with a workstation non-stereoscopic traditional CAD interface with keyboard and mouse. In both the CAVETM and the adaptable technology environments, crystal eye glasses are used to produce a stereoscopic view. An ascension flock of birds tracking system is used for tracking the users head and wand pointing device positions in 3D space. It is argued that with these immersive technologies, including the use of gestures and hand movements, a more natural interface in immersive virtual environments is possible. Such an interface allows a more rapid and efficient set of actions to recognize geometry, interaction within a spatial environment, the ability to find errors, and navigate through a virtual environment. The wand interface provides a significantly improved means of interaction. This study quantitatively measures the differences in interaction when compared with traditional human computer interfaces. This paper provides analysis via usability study methods for navigation termed as Benchmark 1. During testing, testers are given some time to play around with the CAVETM environment for familiarity before undertaking a specific exercise. The testers are then instructed regarding tasks to be completed, and are asked to work quickly without sacrificing accuracy. The research team timed each task, and recorded activity on evaluation sheets for Navigation Test. At the completion of the testing scenario involving navigation, the subject/testers were given a survey document and asked to respond by checking boxes to communicate their subjective opinions.
Big Data And The Hobsons Choice For IT Management
Authors: Dadashzadeh Mohammad
Published: March 2016

The advent of Big Data is confronting Chief Information Officers (CIOs) with the fundamental dilemma of what role do we want Information Technology (IT) to play in building the DSS (Decision Support Systems) portfolio for the enterprise? This paper points out that the question is an existential one. For too long IT Management has concentrated on becoming the principal source of support for managers, in all functional areas and at all managerial levels, with the information they require for their control needs. At the same time, the IT function has been content to play second fiddle to domain experts, knowledge engineers, and decision modelers from outside the IT function for the same mangers needs for problem solving, planning, and decision making. Big Data, with its real-time impact on managerial control and planning needs, changes this status quo. It behooves CIOs to confront this Hobsons choice lest another C-level officer role such as Chief Analytics (or Data Science) Officer diminish the place of the IT function and the chant of does IT matter reverberate once again.
Freedom Of Speech And Censorship In The Internet
Authors: Oh Joon-Yeoul , Aukerman Rick A.
Published: March 2016

Internet censorship or internet content filtering is used to protect people from harmful materials, such as child pornography, as well as defamation and fraud, which are easily perpetrated on the internet. However, implementing censorship creates technical and social issues, such as over-blocking or false detection, decreased network performance, and freedom of speech. This paper describes internet content filtering approaches and technical difficulties to implementation. This paper also discusses censorship and freedom of speech with actual examples.
Forecasting Stock Prices With Linear And Nonlinear Settings: A Comparison
Authors: Tsoukalas Dimitri
Published: March 2016

This paper is devoted to the application and comparison of linear (VAR) and nonlinear Multiple Adaptive Regression Splines (MARS) forecasting models, in estimating, evaluating, and selecting among linear and non-linear forecasting models for economic and financial time series. We argue that although the evidence in favor of constructing forecasts using non-linear models is rather sparse, there is reason to be optimistic. Nonlinear models reduce nonlinearity and Gaussianity in the residuals of the linear models. Linear models, however, demonstrate better forecasts than nonlinear. However, much remains to be done. Finally, we outline a variety of topics for future research, and discuss a number of areas which have received considerable attention in the recent literature, but where many questions remain.
The Process Of Macroeconomic Decision Making In Democratic And Dictatorial Countries
Authors: Fadaei Reza , Feng Gao
Published: March 2016

Real-world problems are usually complicated by many interrelated factors. It is, however, difficult to distinguish between symptoms and problems. To facilitate approaches to problem solving, we must study the organizations input, processes, and outputs. Measuring of productivity, as well as the construction of models, is based upon data and government information. The questions we would like to address in this paper is how the decision making process might take place in developed countries versus how it might take place in underdeveloped countries, and how it might take place in democratic countries versus how it might take place in dictatorial countries?
Work-Family Conflict: A Review Of Antecedents And Outcomes
Authors: Mihelic Katarina Katja , Tekavcic Metka
Published: March 2016

This paper discusses the work-family conflict that forms the central construct of the work-family literature, and is defined as the experience of mutually incompatible pressures that stem from work and family domains. Juggling myriad responsibilities within the areas of work and family - two of the most important life domains for most adults - has become increasingly difficult. Consequently, the level of experienced conflict has been rising steadily in the last three decades and has a detrimental effect on the individual, family, organizations, and society at large.On the basis of construct definition, the purpose of this paper is to provide a synthesis of the antecedents and outcomes of the work-family conflict. The authors first analyze two categories of antecedents - individual differences and job/family characteristics. Furthermore, outcomes are classified as variables related to well-being, attitudes, and behaviors. By having a clearer understanding of what causes conflict between work and family roles and by being aware of the detrimental effects that conflict has on individuals and organizations, HR professionals, managers, and representatives of other institutions can work together toward developing initiatives for the better integration of work and family roles.
Developing A Sustainable AoL Framework Using Supply Chain Principles
Authors: Lightner Constance A. , Lightner-Laws Carin A.
Published: March 2016

Many accreditation agencies have adopted Assurance of Learning (AoL)-based paradigms for assessing educational institutions. Colleges/universities transitioning to an Assurance of Learning (AoL) system encounter common challenges while implementing new standards. In this research, the authors develop a stakeholder driven AoL framework which addresses common transitional issues while maintaining the Southern Association of Colleges and Schools (SACS) and Association to Advance Collegiate Schools of Business (AACSB) accreditation standards. The model incorporates supply chain practices by best in class (BIC) companies to optimize overall assessment efforts. The model decreases the number of redundant processes, improves collaboration throughout the university, and promotes a more comprehensive curriculum. After the model implementation, the authors examine mission statements and tenure, promotion and reappointment documents to gain insight about how to sustain accreditation.
A Computerized Constructionist Approach To Simulation And Modeling Pedagogy
Authors: Khoo Benjamin K. S.
Published: March 2016

A major limitation in traditional class lectures on simulation and modeling, that uses assignments, handouts, transparencies, and textbooks, is that students often are unable to appreciate the "experience" of simulating a real problem. This limitation can be overcome by using an active real case study approach to allow students to simulate a real-time queuing problem through interactive visual simulation software (EXTEND). Actual raw data had been collected prior to the case assignment and students are taught to develop the simulation model, based on the actual raw data. The intent is that by "doing" or "constructing" the simulation model from actual data, the students will understand better and remember.
A Comprehensive Study Of The Perceptions And Support Structures Of Women Engaged In IT/IS Careers
Authors: Draus Peter , Mishra Sushma , Goreva Natalya , Caputo Donald , Leone Gregory , Repack Diana
Published: March 2016

Women engaged in the Information Technology/Information Systems (IT/IS) sphere of the American collegiate and corporate experience have made significant strides in employment and opportunities for advancement culminating in the recent achievement of women reaching the CEO and presidential levels of the largest corporations in the IT sphere. Despite this significant and welcomed departure from past experiences, the progression of women matriculating in the university IT/IS major, and following through to the career phase has not materialized in numbers that equal the proliferation of male entrants. This research study relates to the factors that have the most influence on the perceptions, constraints and positive experiences leading to the choice of career development at the collegiate level. The specific areas that will be investigated and tabulated within this context are that of role models, mentoring, pre-college perceptions, and equal opportunity considerations.
Assessing The Maturity Level Of Information Technology Management Process In A Romanian Company
Authors: Ursacescu Minodora
Published: March 2016

Since the 1990s, organizations have gradually become involved in the transformation of their information technology (IT) management process. In order to determine the direction of IT development in correlation with business needs, a consolidated management approach is imposed. This paper aims to provide a comprehensive assessment of the maturity level of IT management process in an organization. For this purpose, an empirical study in a Romanian public service company was done by using the benchmarking technique and Capability Maturity Model to describe the maturity level of IT management process. Four benchmarking classes, including a number of 24 benchmarks, were taken into account to focus on the main key issues - IT management strategy and IT planning; alignment of business strategy, IT strategy, organizational structure, and IT infrastructure; and information systems security management. The study reveals that the IT management process is mainly focused on technological dimension and less on the managerial one. It was observed that IT managers have a low awareness of managerial skills in planning, organizing, controlling, and leading the IT activities. Practical implication of the study presents two major issues: 1) on one hand, the need to approach a transversal vision in managing the IT process by aligning it to a complex set of choices, reflecting both a strategic and functional perspective and, 2) on the other hand, this study may be useful for managers looking to improve management of the IT department as well as the quality of their services. The study also indicates specific recommendations to refine the IT management process of Romanian companies.
Creating Self-Efficacy In Internal Auditors For Information Technology Audits: An On-The-Job Training Perspective
Authors: Wongpinunwatana Nitaya , Panchoo Patcharamai
Published: March 2016

The objective of this study is to investigate how to create self-efficacy in internal auditors for information technology (IT) audits. This research conducts a case study to demonstrate that eight constructs affect internal auditor self-efficacy and performance. These constructs are personal factor, behavioral factor, environmental factor, verbal persuasion, emotional arousal, mastery experiences, modeling, and efficacy in an IT audit. This research applies social cognitive and motivational theories and analyzes these theories with the data collected from participants working at two telecommunication and two agricultural companies. The results indicate that the eight constructs affect self-efficacy and trainee performance. A model of creating self-efficacy in IT audit training for internal auditors is proposed from the research findings. Audit managers may consider using the modeling to boost self-efficacy in internal auditors for IT audits.
Developing A Framework For Land Management Based On Community Involvement In Ghana
Authors: Alabi Joshua , Alabi Goski , Mohammed Ibrahim
Published: March 2016

Since the discovery of oil in commercial quantities in the Western Region of Ghana and the attendant media reports of some traditional leaders rushing to sell land, there has been a renewed interest in land management in the area. This paper investigated the involvement of traditional leaders in land management in the Western Region of Ghana and explored with participants possible ways of enhancing land management in Ghana. The study was conducted in the Districts and Municipal Assemblies along the coast of the Weston Region of Ghana using fifteen traditional leaders or Chiefs as the participants. A desk review of national policy documents on land management accompanied by interviews with the traditional leaders, show that Ghana abounds with laws and policies on land management as well as land use plans that provide for the involvement of traditional leaders. However, the results from our interviews with the selected traditional leaders mandated to be custodians of customary lands and by extension agents of lands management suggest that 92% are either unaware of the laws, policies, and plans or have limited knowledge about them. As a direct consequence of the lack of knowledge or paucity of knowledge about land use plans, these traditional leaders are not able to discharge rightfully their duty. The paper therefore concludes that traditional leaders require education on the national framework for land management in order to enhance their capacity for land management. It is therefore recommended that a centre should be established to provide relevant training and education to traditional leaders on land administration and management issues on a continual basis in the form of non-formal education.
The Use Of Social Media And Collaborative Tools For Virtual Teaming - A Global Market Reach Out By Navibank
Authors: Etim Alice S. , Huynh Khoa
Published: March 2016

In recent years, social networking sites have witnessed a signi?cant growth in popularity and membership. These social networking sites like Facebook or LinkedIn use tools that also appeal to businesses. One important area of business application of social networking is to improve communication and trust relationships among virtual project teams (Sarker, Ahuja & Kirkeby, 2011; Anantatmula & Thomas, 2010). In this paper, the authors report the use of social media tools for virtual teaming for a large Vietnamese bank, Navibank. The paper delves into the strategic initiative and expansion into global markets using virtual project teams that communicated mostly through social media tools and services. Navibank (hereafter known as the Bank) is one of the top ten largest commercial banks in Vietnam. In a large project of opening ten branches of the Bank in Cambodia by the end of 2015, social media tools like Skype, e-mail, Facebook, instant messaging and video conference are being used by the Bank teams in Vietnam to communicate and work effectively with the new teams that are being formed in Cambodia.
Shepherd Or Servant: Centralization And Decentralization In Information Technology Governance
Authors: Pick Roger Alan
Published: March 2016

Information Technology (IT) governance deals with how decision-making authority concerning IT is distributed across the firm. Based upon that distribution of authority, different behaviors and consequent decisions can be observed. A fundamental question is the degree of centralization and decentralization of that authority and the ability to standardize. Standardization often has benefits, but there can be negative repercussions if the standard does not take into account localized needs. The dominant governance mechanism has changed as technology and available tradeoffs have changed.
Shadow Banking In The United States And China :What Are The Risks?
Authors: Nickles Marshall D. , Schieberl Jeffrey
Published: March 2016

This paper addresses the concern the authors have regarding the speculative nature of shadow banking in the United States and China in particular. There appears to be ample evidence that shadow banking in the United States was a major contributor to the speculation that led up to the 2008 - 2010 financial crisis. The same type of speculation was also responsible for the U.S. stock market collapse of 1929. During the 1930s the Glass-Steagall Act was enacted to address the potential conflict of interest between commercial and investment banking activities. This Act was altered in the 1990s by a majority vote in Congress. Some believe that this partial gutting of the Glass-Steagall Act contributed to Americas unregulated shadow banking activities and real estate speculation that followed. At present Chinas shadow banking sector is following a similar speculative path that the United States did about seven years ago. A difference is that Chinas commercial and shadow banking systems are absent of many of the mechanisms that allowed the U.S. to regulate its way out of Americas financial crisis. This paper compares past and current U.S. and Chinese shadow banking activities and draws conclusions relative to certain sectors in the Chinese economy that are overheated and primed for economic difficulties that could have global implications.
Law, Business Strategy, And Social Change In The Global Environment
Authors: Peterson Evan A. , Griffin Carletta E. , Ulferts Gregory W. , Howard Terry L.
Published: March 2016

In this article, we examine the dynamic relationship between law, economics, and sustainability. Increased legal regulation is not a sufficient condition for the mitigation of economic and social crises. Corporations are not legally required to respect global social and human rights under international law. In addition, select legal regulations increase social harm through the preservation of corporate financial interests. Laws that attempt to protect social rights at the expense of corporate interests can provoke hostile reactions from the business community. However, recent trends and examples from within the pharmaceutical and information industries suggest a new era of global corporate citizenship where socially responsible organizations achieve profit through pursuing ethical goals.
The Quilt Company: An Experiential Case In The Behavioral Effects Of Accounting And Measurement Upon Manufacturing Quality
Authors: Silvester Katherine J.
Published: March 2016

Accounting and business students routinely develop profits myopia when asked to analyze business situations. Although they have been taught and purportedly believe that they understand the vital importance of quality, students do not easily internalize quality concepts. The purpose of this case is to help students become aware of their own naivety and tendencies to ignore quality when attempting to maximize profits. The author has tested this case for over a decade in a variety of educational venues (including executive, graduate, and advanced undergraduate classes with substantial numbers of both domestic and international students). With rare exception, student teams repeatedly chose short-term profits over intermediate and long-term quality when placed under competitive pressure. This experiential case allows the professor to explore the behavioral effects of measurement upon quality and to raise the students awareness of the complexities and interplay of measurement and quality.
Amaya Company: Financial Considerations For Product-Mix LP Models
Authors: Togo Dennis F.
Published: March 2016

The Amaya Company case illustrates how financial considerations can be added to product-mix linear programming (LP) models to create a more realistic and robust decision aid. Most managerial/cost accounting or operations management courses introduce product-mix LP models but without financial considerations such as cash flows and its interest expense, debt covenants, or the time value of money. Hence, the initial product-mix solution may not be acceptable when managers scrutinize its impact for related financial requirements. Students completing the Amaya Company case add financial considerations to a product-mix LP problem and examine the resulting change from the misleading initial solution.
Inventory Planning In Small Business
Authors: Freeman Ina
Published: March 2016

This article is about an inexpensive and easily adaptable inventory maintenance system developed specifically for small business using the commonly available Microsoft Office Excel program. This paper discusses a new system for inventory management that was developed in conjunction with a small business to determine the value, volume, and contribution margins of the product mix. Other entrepreneurs have subsequently used this system for decision-making concerning the allocation of scarce resources, inventory items stocked, determination of the profitability of individual businesses, and the future potential of the business. Inventory in small business is a concern for a number of reasons including: existing management systems are expensive; turnover is a major factor in profitability; and profitability is directly attributable to stocking a saleable product mix. Entrepreneurs must optimize their resources to engender profitability and stability by selling sufficient quantities of desirable products at acceptable prices.
Using A Project/Case Study To Teach Financial Statement Analysis In The Introductory Business Finance Course
Authors: Rose John T.
Published: March 2016

This study presents a project, written in the form of a case study and accompanied by a Microsoft Excel template, to be assigned to an introductory course in business finance. The objective is to give introductory finance students an application of financial statement analysis beyond that provided by the typical end-of-chapter problems. The project is designed to enable students to link together the information provided by the several analytical toolscommon size financial statements, analytical ratios, and the cash flow statementand so obtain a complete picture of a firms financial performance over the past several years and relative to the average firm in the industry.
Leading Strategic Alliances: A Case Study
Authors: Hall James L.
Published: March 2016

Ford Motor Co. is launching a strategic review of ailing operations that could lead to broader alliances with other companies, according to people familiar with the situation (Wall Street Journal, August, 2, 2006: 1). What are the odds of such alliances succeeding?
Conflict Resolution Skills For New Staff Accountants And Auditors
Authors: DiGregorio Dean
Published: March 2016

This case is designed to help accounting students learn and apply conflict resolution skills that they will need to be successful in the workplace. Accounting students need to develop strong technical and people skills in order to become successful accountants or auditors. This is true whether they enter public accounting, industry or government. Technical skills enable a professional to do the work required in an efficient, timely and accurate manner. They are learned in school, on the job, and through specialized training. People skills enable a professional to work successfully with those inside and outside of the organization. Unlike technical skills, a professional might never receive any formal training regarding people skills. This is unfortunate as people that do not get along with others and resolve conflicts in a productive manner are highly unlikely to attain long-term success.People skills include being able to: establish rapport and get along with others; comfortably work with people with diverse backgrounds and personality types; successfully resolve interpersonal conflicts; influence, persuade and negotiate with others; and to effectively train, supervise, and lead others. Most of the skills are interrelated and a weakness in any of the above areas can either create conflict, or hinder a persons ability to resolve it. When two or more people interact, the possibility of conflict exists. Conflict in the workplace often arises from diversity issues, from people that seem to be in constant conflict with those around them, and when people bring their personal problems to work. Conflict is also likely when company policies are perceived as unfair or arbitrary, when people have control issues and micro-manage others, when reviewers or reviewees act unprofessional, and when there is intense competition for personal rewards or organizational resources. Successful conflict resolution can be complicated. Some situations can not be changed and should either be avoided in the first place, ignored (coped with), or escaped from. Other situations can be resolved through persuasion, influence, and negotiation. Further, the methods used to resolve conflicts may differ based on whether the professional is dealing with a client, a peer, or someone with more or less power than they have.
American Depository Receipts: A Case Study Of The Performance Of Foreign Manufacturing Firm Equities Listed On The New York Stock Exchange
Authors: Elliott R. Stephen , Schaub Mark
Published: March 2016

With the growth of free-trade agreements and the development of a global economy, foreign equities may seem to provide a lucrative and diversified alternative for portfolio managers and individual investors. During the study period, all 35 newly issued foreign manufacturing firm equities from 18 countries listed on the New York Stock Exchange traded as American Depository Receipts (ADRs) are examined to determine short term investment performance relative to the market. The Standard & Poors 500 Index serves as a proxy for the performance of the market. Data are tested for significant differences in returns during the period of January 1, 1990 to December 31, 2002 during the first 21 days of trading after their initial listing. In addition, the equities are examined to determine whether differences exist in those from emerging and developed countries and whether the timing of issue (in the U.S. bull and bear market) affects returns. Findings suggest no significant difference in the overall short-term performance of the manufacturing firm ADRs relative to the S&P500 Index during the first 21 days of trading. Further examination indicates that initial public offerings significantly out-perform the market by 5.0 percent and seasoned equity offerings performance is not significantly different from the S&P 500. Manufacturing firm ADR returns from developed markets and their counterparts from emerging markets show no significant difference from the performance of the market index. However, timing of the issue shows the most dramatic contrast in performance. ADRs issued before 1/1/98, primarily in a bull market, significantly underperformed the market by 26.51 percent. Those issued in the bear market after 1/1/98 show 9 months of returns that are positive and significant during the 36-month holding period. Evidence suggests that initial public offerings and timing of issue may affect manufacturing firm ADR portfolio performance to achieve returns greater than the market.
Balancing Company Policies And Employee Needs: A Human Resource Management Case Study
Authors: Fischer Arthur K. , Houser Jeremy L.
Published: March 2016

An HRM case dealing with problems encountered as employee lifestyles conflict with organizational necessity. Discussion concerns how the case is used to exhibit the alignment between HRM and business strategy.
Can Electronic Reverse-Auctions Destroy Business Relationships?
Authors: Smith Jr William R.
Published: March 2016

The fast-paced world of business in the early twenty-first century has created ever decreasing time periods between the waves of cycles. This phenomenon can lead to dramatic changes in prevailing practices in very short periods of time. In fact, it almost appears that management thought leaders are in direct conflict in some situations. Such a shift has occurred in recent years in terms of thoughts about the relationships between business buyers and sellers. Japanese businesses lead the movement towards trust-based relationships becoming sole-source arrangements in the 1980s. Management gurus worldwide were applauding this practice. By the late 1990s the antithesis was occurring as thought leaders began advocating not only the avoidance of sole-sourcing but the use of what could be viewed as a practice that made long-term relationships between buyers and sellers impossible. This was the dawning of the era of the electronic reverse auction. Is this a good thing or a curse?
The Long Term Affects Of Data Management On The Economic Welfare Of A City Government
Authors: Forrer Donald A.
Published: March 2016

This research examines management processes that lead to the omission of $2.3 million in betterment fees in the City of Cape Coral (City). It concentrates on management processes, data problems, and personnel issues that contributed and resulted in developing properties completing the Planned Development Process (PDP) without checks from critical areas in the financial system. This research analyzes how betterment fees, often called Contribution in Aid of Construction (CIAC), were designed, collected, and managed. This case study also outlines key measurement processes neglected by the City and demonstrates how management corrected the issue of lost revenue through errant billing by analysis and reengineering of the system. Despite hours of public debate and input from concerned citizens, this issue has continued for approximately 10 years. A 2004 betterment list is substantially increased and contains some properties listed on the original 1996 list. The issue is still as controversial as ever and efforts to address it seem to be ignored or minimized.
Transfer Of Soft Technology Via FDI: Case Studies Of Us And Japanese Firms In India
Authors: Kollamparambil Umakrishnan
Published: March 2016

This paper looks into the transferability of management technologies and spillovers through backward linkages through the medium of FDI to the host developing countries. The results of the case studies conducted in the Indian context reveal that significant inter-source country differences exist in the transfer of production organisation and human resource related technology to FDI firms. The benefits that the host country derives from technology transfer through FDI, depend to a large extend on the behavioral pattern of FDI which varies across source-countries
The Puzzle Of Internationalization: An Experiential Exercise In Strategic International Human Resources
Authors: Renard Monika , Eastwood Karen
Published: March 2016

As an increasing number of organizations engage in the process of internationalization, there is a growing need to educate managers and future managers on the strategic decisions involved in going international, and the resultant impact on human resource management practices. This experiential exercise for students in international management classes demonstrates three major issues in the evolution of the multinational enterprise: geographic scope, choices for entry, and global mindset. In addition, human resource issues facing companies in each phase of globalization are highlighted.
Business Warehouse Modeling Using SAP: Simulating A Business Case To Apply Strategic Enterprise Management To Accounting
Authors: Kramer Thomas A. , Ragan Joseph M. , Gregory Jonathan , Larkin Joseph
Published: March 2016

The goal of this research project is to develop a simulation model specifically for the Management Accounting Information Systems course an SAP enabled course for junior Accounting majors at Saint Joseph's University. The purpose of this simulation is to present students with a set of business scenarios, and have the students make a knowledgeable decision using SAP Business Warehouse software. The scenarios will act as a simplified replication of the business environment; thus, they will provide the students with an integrated learning experience. They will make business decisions to ensure the profitability and cash flow of a corporation. While making these decisions, students participate in the application and analysis provided by PC4YOU, which is a simulated company within SAP for demonstration and education purposes. Eventually, the students will need to justify the existence of their strategic plans by evaluating benefits of the system using the reporting tools available within SAP. To provide a learning by doing experience, the scenarios will be used to demonstrate the reporting functionality within PC4YOU, the simulated company integrated into the SAP SEM system. Todays global economy is putting a premium on the ability of students to evaluate a broad range of decisions in collaboration with adaptive supply chains. A critical component of the evolving accounting curriculum lies in the ability to extend students beyond the numbers to evaluate the effective and efficient delivery of these supply chains.
Healthsouth Corporation: The First Case Against A Company Under The Sarbanes-Oxley Act
Authors: Wang Zhemin , Lin Zhijun , Ju Sophia
Published: March 2016

HealthSouth Corporation, one of the nations largest healthcare providers, was the first company charged under the provisions of the Sarbanes-Oxley Act. HealthSouths CEO, Richard Scrushy, and 16 of its executives were indicted for allegedly using a sophisticated scheme to overstate the companys earnings by as much as $2.7 billion between 1986 and 2002. Fifteen of the sixteen indicted executives pleaded guilty and another was convicted by jurors. After five months of court hearing, Scrushy was acquitted of all criminal charges. However, he remains a defendant in 40 cases filed by former HealthSouth investors and creditors. This case is based on court materials and other publicly available information and has been used in several undergraduate and MBA courses. The case and the accompanying teaching notes have proven to be an effective tool in teaching students the Sarbanes-Oxley Act and in helping students become more ethically conscious.
Economic Potentiality And Consequences Of Inflation In Argentina
Authors: Osho Gbolahan S. , Uwakonye Matthew
Published: March 2016

This paper provides insight on Argentina's crisis since the default in an attempt to find a way out of the economic crisis. In 1991 Argentina pegged its peso to the U.S. dollar to stabilize the economic conditions and it set in restrictions on the issuance of money to control hyperinflation. The problem faced by Argentina has come from what will be termed econogenocide, that is, killing ones own economy through its own acts, procedures, policies, and reforms. However, there are more signs that the economy is over the worst. An examination of the policies and procedures that caused the downfall of this nations once thriving economy can show the tell-tale signs that other nations may need to watch out for, and protect against.
A Case History Of Electrical And Musical Industries (EMI)
Authors: Hunt Kenneth A. , Usinowicz Lech
Published: March 2016

Electrical and Music Industries (EMI) has been a leader in the music industry for almost eighty years. Indeed, the predecessor companies precede EMI by an additional twenty years. Remaining in a leadership position for so long requires leadership, foresight, and a good deal of luck. The following case reviews the history of EMI from 1931 to the present. As a case study, one can learn how adaptation and planning can lead to continuing success.
Expatriate Performance Appraisal Management: The Use Of A 360-Degree Feedback At Nokia Telecommunications
Authors: Mujtaba Bahaudin G. , Fisher Hallie , Friis Anne-Sophie , Johnson Nadine , Kirkwood Leah , Flores Gerardo
Published: March 2016

Performance management systems are now being used as a comprehensive human resource management tool to evaluate the performance of employees through objective setting, performance appraisal and feedback, continuous training, and career development. The focal point of this article is Nokia Telecommunications, a multinational corporation with extensive experience in sending and receiving people on foreign assignments. The paper discusses performance management systems with a focus on appraisals for expatriates. Given performance appraisal challenges for expatriates, an overview assessment (using Nokia) is offered, a problem is highlighted, and a solution is presented. From the analysis and findings, an alternative performance management system of appraisals is recommended for implementation with Nokia employees working abroad and other expatriates.
The Brownie Baker Case: Ingredients Of Success
Authors: Houts Lisa M.
Published: March 2016

This case study examines The Brownie Baker, which makes gourmet and specialty baked goods, from an operations management perspective. Its product line includes brownies, muffins, Danishes, cookies, cakes, and Hispanic pastries. Located in Fresno, California, the bakery distributes its products across much of the United States. The Brownie Baker was acquired by president and CEO, Dennis Perkins, in 1990. What started with four or five employees and $180,000 in annual sales has grown to 80 employees and more than 10 million dollars in sales in 2007. Perkins down-to-earth, receptive management style coupled with product innovations and productivity improvements have been key ingredients in the companys successful growth. Perkins himself was named the Small Business Administrations Central California Business Person of the Year in 1999, and The Brownie Baker was awarded the Small Business Administrations Western Region Choice Award in 2004. This case details the operations strategies and management techniques that have led to these accomplishments.
Donut Stop: Local Competition From A National Chain
Authors: Terry Neil , Friske Karyn , Rosa Duane , Owens James
Published: March 2016

This case applies undergraduate intermediate microeconomic competition fundamentals to the situation of a dominant local firm competing against a national company. The case presents details of a donut company with multiple locations in a mid-sized city competing against a national chain with more than 175 stores. Price, location, attribute differences, firm-service differentials, and differentiated subjective image in the form of advertising are the primary forms of competition explored in the case.
Choosing A University: Applying Student Experiences To Managerial Accounting Concepts
Authors: Reider Barbara , Jones Belva , Chaney Barbara , Sohlberg Kristen
Published: March 2016

This case allows students to apply their recent university-selection experience to managerial accounting concepts. For some students, the decision to attend a particular university is easy; for others, the number of factors to consider may appear overwhelming. We provide a realistic scenario for making this decision that focuses on both financial considerations and important qualitative aspects of college. Our goal is to provide students a concrete example that allows them to utilize their experience in making this decision with the cost concepts necessary in understanding managerial accounting. Our fictional character, Amy, is choosing between an in-state public university, an out-of-state public university, and a private college in the Pacific Northwest. Instructors can use this case to reinforce cost concepts, cost behavior, and relevant costs.
Optimizing Resource Allocations With A Strategic Focus: An Accounting Perspective
Authors: Larkin Joseph M.
Published: March 2016

This case focuses upon the pharmaceutical industry and key financial and strategic management decisions. An international pharmaceutical firm plans to launch a new product. The organization must decide whether or not to increase their internal sales force or hire a Contract Sales Organization for the product launch. Students will have to analyze the quantitative cost information as well as consider qualitative considerations.
Entrepreneurs On Entrepreneurship: A Research Structure Based On 12 Practitioner Case Studies
Authors: Zimmerman John
Published: March 2016

The importance of entrepreneurship for economic growth and social advancement is well established, but most scholars do not agree on a structure for organizing its study. As a result, a great deal of scholarly effort in the field is often criticized as noncumulative, disorganized, and lacking predictive capability. Additionally, connections with important sub domains such as social and sustainable entrepreneurship are not well established. Advancement in the organization of the research domain can potentially lead to improved formulation of research questions, better selection of methodologies employed, and enhancements in the ability of researchers to deal more effectively with the multidisciplinary and process nature of the field. This paper uses qualitative research methodology to analyze data collected from semi structured interviews with practitioner entrepreneurs to advance a structure for future research in the field. A conceptual framework for organizing the research domain of entrepreneurship is developed through analysis of the insights and experiences from 12 case studies of practitioner entrepreneurs, leading to the identification of a proposed structure based upon four categorical dimensions of an entrepreneurship conceptual framework procedural, typological, behavioral, and environmental.
Cost-Volume-Profit Modeling: A Strategic and Financial Approach
Authors: Larkin Joseph M.
Published: March 2016

Set in the context of a youth soccer tournament, this case study addresses critical accounting and business topics such as cost-volume-profit analysis, identification of business processes and internal controls and the internal control environment. Students are expected to make business decisions based upon financial and strategic analyses. In addition, the case requires students to identify weaknesses with internal controls and most importantly, make suggestions to strengthen the control environment.
Multi-Facet Of Regional Agricultural Truck Transportation: History, Tonnage, And Law 1997 And 2002
Authors: Elder Bruce , Houlden Cynthia , Kotcherlakota Vani , Tenkorang Frank
Published: March 2016

The paper presents a regional comparative analysis of agricultural products transported by truck among five states - Colorado, Iowa, Kansas, Nebraska, and South Dakota in 1997 and 2002. Sections of the paper include a brief history of the trucking industry, an outline of inefficiencies in truck transportation, discussion on the uniformity of trucking regulations, and analysis of the value and tonnage of commodities transported within the five-state region. The comparison reveals Nebraska is a major source of agricultural commodities for its neighbors and the country as a whole.
Taking It To The Streets: Moving Scent Research Out Of The Lab
Authors: Henke Lucy L. , Fontenot Gwen , Wallace Frank
Published: March 2016

With a recent surge of interest in the impact of scent on consumers, the trade press and the popular press have been at odds with the academic community regarding the effectiveness of scent in influencing purchase decisions.  Academic research has provided scant confirmation of the beliefs, widely accepted throughout industry, that the use of scent has vast power to influence purchase decisions.  The bulk of the academic literature has addressed effects other than purchase, and has taken place in the lab, sometimes in “simulated stores.” Most retailers, however, are more concerned with actual sales performance in real stores than with theories about cognitive processes and mediating variables associated with smell and consumer decision making.  The growing disparity between popular wisdom and research findings has lead researchers to call for greater collaboration with practitioners and more studies conducted in the field, in a variety of store types, rather than the lab.  Shifting research from the controlled lab environment to the field, with its myriad of uncontrollable factors, however, presents special challenges to the researcher which, if ignored, may threaten to invalidate findings regardless of their apparent significance.  Following is one account of the difficulties connected with attempting to close the gap between the field and the lab, with implications for researchers and retailers, and recommendations for future research.
The Wine Vault And Bistro: A Case Study
Authors: St. James Melissa
Published: March 2016

This case study details the creation and evolution of an entrepreneurial effort started by a 7 year old girl and continued by her entire family.  What began as a young girl’s way to earn money without selling her toys has evolved into a successful restaurant and wine bar called The Wine Vault & Bistro, tucked away in the South Mission Hills neighborhood of San Diego, CA. This case has been prepared as the basis for classroom discussion and is not intended to illustrate either effective or ineffective business practices. Sample discussion questions are included at the conclusion of the case itself.