bluuebunny/crossref_metadata_2025 huggingface dataset:
The Requirements of Initiating a Mangosteen Supply Chain Management in Banyuwangi District, Indonesia
Authors: Astuti Retno , Effendi Mas’ud , . Sucipto , . Wignyanto
Published: February 2016

In order to have competitive advantages, a supply chain management in Mangosteen business should be initiated in Banyuwangi Distric, East Java Indonesia. The aim of this research was to identify the requirements of initiating a Mangosteen supply chain management in Banyuwangi District and analyze the relationships between the requirements. Interpretative Structural Modeling was used to describe the relationships between the requirements of the chain. The availability of capital was the priority requirements to be fulfilled in initiating a Mangosteen supply chain management in Banyuwangi District.
Keywords: Interpretative Structural Modeling, Mangosteen, Supply Chain Management. 
 
Analysis of Value Added of Fresh Organic Vegetables for The Development Supply Chain Strategy
Authors: Guritno Adi Djoko
Published: February 2016

Organic vegetables have a specific consumer, limited numbers of consumers, and higher willingness to pay than fresh non-organic vegetables. Research carried out directly on each tier supply chain from farmers (suppliers), collectors, wholesalers, middlemen (traders), and point of sales in modern trade. The research objective was to determine the distribution of the added value and classify the supply chain strategy for each type of vegetable. Results showed the greatest added value is the recipient of modern trade and traders with the greatest added value: red lettuce, chili, beans, broccoli and carrots.

Keywords: organic vegetables, tier, supply chain, modern trade, value added 
Development of Agroindustry Based Tourism: Tea Industry Case Study
Authors: Purwadi Didik
Published: February 2016

Tourism is one of the needs of human being.    Agroindustry is one of the potential sources for tourism now and the near future.  The objectives of this research are: (1) identify the factors which influence to the development of agroindustry based toursm, (2) analysis internal and external factors of the system of agroindustry based tourism.Agroindustry which has plantation, harvesting and processing tends to be developed by companies in order to spread out the mission of company, and also give deep understanding to customer and it also as a corporate social responsibility.  Company’s management, farmers, workers, customers, and government are the actors of agroindustry based tourism.  They have their needs and their roles for agroindustry tourism.  This research can contribute to the development of ecotourism as well as sustainable natural resource development.

Keywords: agroindustry, tourism, sustainable development. 
Agrocraft as a Creative Economy Development: Woven Bamboo
Authors: Amilia Winda
Published: February 2016

Developed countries are realized that the economic growth not only depend on the industrial sector. The Goverment of Indonesia launched the creative economy development program on 2009 to develop creative economy which driven by the industrial sector called the creative industries. The creative industries is driven by creativity and innovation. Calok is a village in Jember regency which have the potential creative industry based on woven bamboo and agriculture. It creates a new sector of creative industries named agrocraft industry. The purpose of this research is developing the best business strategy by adopting the local wisdom of Calok using Strength Weaknesses Opportunities Threaths (SWOT) analysis. The Eksternal Factor Evaluation (EFE) and Internal Factor Evaluation (IFE) analysis shown that EFE matrix has a total score of 3.065 while IFE matrix has a total score of 2.302. By this result, the position of Calok community enterprise is in quadrant II. Analysing Qualitative Strategy Planning Method shown the alternative strategy should be applied is product development. The developed business strategy are new product design, spesialization product line, improvement design skills, designing product with less technology need.

Keywords: agrocraft industry, strategy development, SWOT analysis, woven bamboo  
Price and Profitability From Two-Quality Retread Tire
Authors: Vorasayan Jumpol
Published: February 2016

Tire manufacturers such as Michelin and Goodyear sell their new and retread tire on their stores. Alternatively, there are independent dealers that also sell the similar retread product via their own channels. In a two-player game theory, increasing one’s profit would result in decreasing the other. This research demonstrates how to find profits by changing price position of retread tire from an OEM and the 3rd party dealer. Profit function bases on price and relative perceived quality to the new product. The simulation results show that mutual profit of both parties is improved by introducing retread tire, however, price competition from individual profit maximization prevents both parties to set the price point that maximize their mutual profits.

Keywords: Market Segmentation, Price Analysis, Remanufactured Products, Retread Tire, Rev erse Supply Chain. 
Vegetation resistance and regeneration potential of Rhizophora, Sonneratia and Avicennia in the Typhoon Haiyan-affected mangroves in the Philippines: Implications on rehabilitation practices
Authors: Carlos Carlo , Delfino Rafaela Jane , Juanico Drandreb Earl , David Laura , Lasco Rodel
Published: February 2016

Typhoons cause damage to mangrove ecosystems, hampering their delivery of ecosystem goods and services, including coastal protection. We examined the vegetation resistance (VR) and seedling regeneration potential (SRP) of three mangrove genera: Rhizophora, Sonneratia and Avicennia at the seafront areas. We assessed genus-specific resistance to and recovery from the impacts of Typhoon Haiyan, by far the strongest storm to make landfall in recorded history. VR was estimated using density, tree height and diameter at breast height (DBH). SRP was measured as the post-disturbance seedling growth rate within a given plot.Thirty-six 3m-radii plots were established in the typhoon-affected mangrove areas of Ormoc City and Tacloban City in Leyte; and Quinapondan and General MacArthur in Eastern Samar. Results showed that Avicennia and Sonneratia species yielded the higher average VR values, as compared to Rhizophora,which had the lowest VR across all sites. The different genera could also be arranged from highest to lowest SRP: Avicennia (67.27 ± 2.62 cmyr-1)>Rhizophora (32.46 ± 4.64 cmyr-1). Overall, our findings on the higher relative VR and SRP values of Sonneratia and Avicennia calls for a shift to these species in mangrove planting at the seafront areas, which currently favor Rhizophora.
The Role Of Character In The Hiring Process: A Pilot Study Survey Of College Seniors Potential Employers
Authors: Firmin Michael , Proemmel Elizabeth , McDivitt Sarah , Evens Jennifer , Gibbs Lew
Published: February 2016

We surveyed 31 prospective employers (65% response rate) regarding their views on character as part of the employment selection process. The results showed character qualities superordinate, relative to skills that prospective employees bring to potential jobs. We discuss survey results in light of business educators responsibility for helping students to internalize ethical decision-making. Although the results show employers making few company changes due to the medias attention on corporate scandals, respondents express that the pool of applicants with strong character is shrinking. They expect that character training will occur prior to employment in a variety of milieuincluding higher education.
An On-Line Virtual Environment For Teaching Statistical Sampling And Analysis
Authors: Marsh Michael T.
Published: February 2016

Regardless of the related discipline, students in statistics courses invariably have difficulty understanding the connection between the numerical values calculated for end-of-the-chapter exercises and their usefulness in decision making. This disconnect is, in part, due to the lack of time and opportunity to actually design the experiments and collect the data. The prototypes proposed in this project were developed to allow students to design experiments and collect data in relevant settings without the impediments to real data collection. The virtual environments attempt to replicate real situations of interest in which students can design and run experiments, devise alternative sampling strategies, analyze the results of experiments, and relate the result to the original experiment. The setting and underlying data set detailed in this paper were developed to allow students to experience a wide range of statistical concepts typically found in introductory statistic courses, such as basic descriptive statistics, estimation, hypothesis testing, ANOVA, and regression. Assessments of student knowledge after using this approach have shown marked increases in students understanding of statistical concepts, especially confidence intervals and hypothesis testing. Specific details about the data set are provided as are suggestions for using it in an introductory statistics class. Potential uses and examples for a variety of disciplines are also included.
The Use Of Market Intelligence Tools To Optimize The Economic Impact Of A Chronic Disease In Mexico
Authors: Arce Jaqueline Alejandra Haces
Published: February 2016

The pharmaceutical products market in Mexico involves four main actors: health providers, health payers, patients and pharmaceutical companies. The relationship between health providers and the pharmaceutical companies that supply the products required to prevent and treat illnesses is of particular interest. This relationship can be described within the frame of the treatment of diabetes mellitus (DM), a major health issue in most countries, and an urgent one in Mexico. The financial impact of the treatment of diabetes could be optimized through the use of the tools provided by market intelligence systems and best clinical practices. These results would also have an impact on major health metrics for the relevant population.
Are The Right Students Receiving Need Based Federal Student Financial Aid
Authors: Kennedy Joseph
Published: February 2016

Students at a college or university who receive need-based financial aid, receive a tremendous financial resource compared to those students who do not receive need based financial aid. A sample of 100 students from various backgrounds and skills were surveyed. The survey asked questions of the two student groups: received need based financial aid group and non-need based financial aid group. The overall questions were intended to identify specific traits and measures of the students performance.
Assessing Students Learning Of Internal Controls: Closing The Loop
Authors: Amer T. S. , Mohrweis Lawrence C.
Published: February 2016

This study describes the multifaceted components of an assessment process. The paper explains a novel approach in which an advisory council participated in a fun, hands-on activity to rank-order learning outcomes. The top ranked learning competency, as identified by the advisory council, was the need for students to gain a better understanding of internal controls. With this competency identified, the advisory council exercise was then followed-up by a modification in the auditing course. An empirical study, consisting of a control group and a treatment group, was conducted to assess whether performance on an internal control essay question by students now met or exceeded established expectations. The results indicated that students preliminary understanding of internal controls had been enhanced. The accounting faculty further closed the loop by approving a new internal controls course designed to cover, in greater detail, topics such as the COSO internal controls framework, Sarbanes-Oxley requirements, recent PCAOB statements, and real-world cases involving internal control failures.
Challenges In Cross-Cultural Business Education
Authors: Nathan Alli , Ruggieri Margaret
Published: February 2016

One of the most important and lasting legacies of the 20th century is globalization and the increased integration among countries and economies leading to more interactions among the peoples of different cultures. This effect has also percolated into the business environment and into the realm of business education. We have seen the internationalization of the business curriculum, the creation of more study abroad programs for students, and the increased efforts towards exchange programs for educators. Conflicts in cross-cultural learning environments have been examined primarily from the perspective of the student, with limited research on the experiences of the teacher. We use Hofstedes (1980) cultural dimensions to identify the characteristics of teacher-student pairs from different cultures, explore the potential conflicts that may be created, and offer suggestions for developing strategies to be a globally competent teacher.
Enhancing The Graduate Information Systems Curriculum: A Career Skills Oriented Approach
Authors: Khoo Benjamin , Harris Peter
Published: February 2016

The Information Systems (IS) curriculum needs to be updated frequently due to the rapid rate of advances in information systems (IS) and the technologies that drive IS, and also industrys skill requirement of IS graduates. This paper describes a Career Skills Oriented Approach to enhance the graduate IS curriculum based on current information from recent career skills studies, United States Bureau of Labor Statistics (BLS), MSIS2000 model curriculum recommendations, the current demand for information security professionals, professional certifications in demand, and the resources required.
Thinking On The Margin: A Classroom Experiment
Authors: Bangs Joann
Published: February 2016

In this paper I describe a homework assignment paired with a classroom experiment to help students see the benefits of marginal analysis.
Characteristics Of Accounting Faculty In The U.S.
Authors: Kamath Ravindra R. , Meier Heidi Hylton , Thomas Edward G.
Published: February 2016

In this article, the academic and personal characteristics of Accounting faculty members at Colleges and Universities in the United States are analyzed to determine the demographics of the Accounting Professorate. Data on 12 variables were collected for the 2004-2005 academic year as a means of constructing a professional profile of the typical accounting professor teaching at todays universities. Given that there are anticipated shortages of accounting faculty, this information should be of interest to students who are considering accounting as a major, those contemplating entering the profession, and those faculty members who are engaged in educating the next generation of accounting faculty members.
Teaching Job Search Written And Oral Communication Skills Through An Integrated Approach
Authors: Addams Lon , Woodbury Denise
Published: February 2016

Business educators understand the value of improving students written and oral communication skills. However, too often assignments used to develop these important skills are taught in isolation. The purpose of this article is to enhance a students written and oral skills by integrating all aspects of the job search written documents and interview practice while utilizing a student-selected job announcement. Each student must find a job announcement for an internship or career position that is consistent with the students major. The job announcement should list the organizations needs in terms of degree required and specific skills. This article outlines an integrated process of teaching written and oral communication skills through the entire job search. Thus, the job announcement is the focal point for the students resume, cover letter, career portfolio, and mock interview. Student feedback from the integrated process described in this article has been very positive and rewarding. Students consistently indicate their satisfaction when they successfully apply their self-marketing tools and secure a desired position prior to graduation.
Segmenting Business Students Using Cluster Analysis Applied To Student Satisfaction Survey Results
Authors: Gibson Allen
Published: February 2016

This paper demonstrates a new application of cluster analysis to segment business school students according to their degree of satisfaction with various aspects of the academic program. The resulting clusters provide additional insight into drivers of student satisfaction that are not evident from analysis of the responses of the student body as a whole. The results show how predictors of satisfaction cited in prior studies, such as quality of advising and degree of social integration, are important to some students but less important to others.
Self Expression In Technical Courses: Making It Happen
Authors: Amadio William J.
Published: February 2016

This paper examines how Team Learning allows students to express themselves through their work. I define expression to include taking ownership of ones work, i.e. working through self-motivation rather than through the dictates of a teacher, and participating in a community of workers. This participation includes working with colleagues on projects of interest to the community, submitting ones work to the scrutiny of the team and the larger community, and evaluating colleagues work in the same manner. I present the results of my use of Team Learning in four computer programming classes.
Differences In Selection Criteria Among Traditional Students, Adult Continuing Education Students And Graduate Students
Authors: Schimmel Kurt , Eschenfelder Mark , Clark John , Marco Gayle , Racic Stanko
Published: February 2016

This paper examines college selection cues and criteria differences among three important segments of students. These segments were traditional undergraduate students, adult continuing education students and graduate students. There were significant differences among the a-priori defined segments.
Career Pathing Among General Administrative And Support Services Employees Based On Hollands Typology Of Personality Theory And Personal Style Inventory
Authors: Mendoza Catalino N.
Published: February 2016

The study is about the prevailing differences, commonalities and significant contributions of the career pathing among the general administrative and support services employees based on Hollands Typology of Personality Theory and Personal Style Inventory of selected higher educational institutions in Metro Manila.
Making The Case For The Creation Of An Academic Honesty And Integrity Culture In Higher Education: Reflections And Suggestions For Reducing The Rise In Student Cheating
Authors: Cavico Frank J. , Mujtaba Bahaudin G.
Published: February 2016

Using an example from the work of one university in the United States, this case is principally an essay of reflections, thoughts, questions, and suggestions for the creation of an academic honesty and integrity culture in higher education institutions. The authors provide their thoughts and insights from their combined 30 years of teaching and administration experiences regarding this important and challenging academic area. The authors were recently involved in the revision of their business schools academic honesty policy as well as in their schools yearly conference for all faculty members full-time and adjunct in which the topic of academic honesty was the primary academic component. This article is not intended to be a research type article, though some current research on academic honesty will be presented, neither is it intended to be a detailed explication of the authors schools academic honesty policy, nor a how to article when it comes to a schools developing and implementing academic honesty policies and procedures. Rather, as the word Reflections in the articles title indicates, this paper is based on the knowledge gained by the authors in their schools revision of its policy, their participation in the conference and the presentations therein, as well as the authors own experiences from teaching management, business law, and business ethics courses for many years. The authors hope that the issues they raise, the insights they obtained, and the recommendations and suggestions they make will be helpful to their colleagues in academia in establishing a culture of academic honesty and integrity at their schools.
The Persistence Of Traditional Gender Stereotypes: Evidence From The Distribution Of Academic Honors At A Female-Majority University
Authors: Phillips A. Lynn , Phillips G. Michael
Published: February 2016

A shift from male-majority to female-majority university campuses has opened up new areas for research on gender bias, stereotypes, and discrimination. At one large state university on the west coast, there were more female than male graduates in Spring, 2008 in 7 out of 8 colleges, including the traditionally male-majority areas of business and science.  Relative probabilities for men and women of receiving honors in each major field of study at this school, compared to national data of gender breakdowns by field in 1980, showed that men and women were still relatively more likely to receive honors in fields that were traditionally male and female, respectively. Findings also cast doubt upon Kanter’s tokenism hypothesis. Curiously, it was traditionally female, not male, fields that had the highest levels of gender inequity, though gender inequity overall may be on a decline. More research is needed to identify why this difference between gender and honors still exists. Universities should also be aware of the continuing potential for subtle gender discrimination, even in fields where equal numbers of men and women participate.
Examining The Perceptions Of Brand Images Regarding Competing MBA Programs
Authors: Hinds Timothee , Falgoust Dexter , Thomas, Jr. Kerry , Budden Michael C.
Published: February 2016

In today’s economic environment, it is crucial to create a strong, consistent brand image within a graduate business program. This study examines the perceptions that students at Southeastern Louisiana University hold about its MBA program and the MBA programs of its main competitors. A focus group was conducted to indentify competitors and factors used to compare MBA programs. A questionnaire was designed and distributed and the results were analyzed using perceptual maps.
A Conceptual Framework For The Indirect Method Of Reporting Net Cash Flow From Operating Activities
Authors: Wang Ting J. (TJ)
Published: February 2016

This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual- and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework recognizes additional categories of effects defined in the Accounting Standards Codification 230-10-45-28 and International Accounting Standards 7.18 (Statement of Financial Accounting Standards No. 95) in regard to the indirect method, which makes the concept of reconciliation between the accrual- and cash-basis more thorough and complete. The paper provides an approach to teaching the concept of the reconciliation of accrual- and cash-based accounting methods.
Examining The Relationship Between The National Survey Of Student Engagement And The ETS Business Major Field Test
Authors: Ward Chris , Yates Dan , Song Joon Young
Published: February 2016

In this study, the authors examined the relationship between the various NSSE (National Survey of Student Engagement) survey items or classifications and the ETS Major Field Test (MFT) in Business.  The sample consisted of 87 business students at a small liberal arts college.  Many of the survey items were linked positively to the ETS Major Field Test.  The results suggest that MFT is a better measurement than GPA for NSSE.  As a noteworthy finding from the analysis, we need to mention that MFT is a better measurement of student engagement described in the NSSE rather than GPA. Therefore, it seems that the MFT is a valid external measurement of student engagement. In particular, the MFT shows a relative strength in assessing “Integration of Diversity into Coursework.”
Starledger: A Business Activity Model Using SAP R/3 As A Classroom Tool To Measure Learning Outcomes
Authors: Ragan Joseph M. , Leahan Zachary B. , Malonoski Robert G. , Savino Christopher J.
Published: February 2016

Integrating enterprise system applications within the accounting curriculum has been a major challenge for over eight years.  Enterprise systems education is surprisingly well documented within the literature of enterprise system education.  Not surprisingly, most of these papers provide a descriptive study of individual experiences of an institution of an academic unit.  This paper focuses on the use of a practice case set within the accounting curriculum of a four year liberal arts based accounting program.  The results of the integration of this practice case show the ability of enterprise software to bring textbook concepts to life and a high satisfaction level among the students using this package.
Accounting Faculty Utilization Of Web-Based Resources To Enhance In-Class Instruction
Authors: Black Thomas G. , Turetsky Howard F.
Published: February 2016

Our study examines the extent to which accounting faculty use web?based resources to augment classroom instruction.  Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the individual factors of academic rank and gender. We find strong statistical inferences that accounting accreditation signifies an increase in the likelihood that accounting faculty utilize the internet to supplement pedagogy.  The presence of an accounting doctoral program, as well as the interactions of accreditation with the ranks of assistant and full professors, in addition to the female gender, are associated with an increase in the odds that faculty integrate the internet in their courses.
Research Productivity Of Accounting Faculty: An Exploratory Study
Authors: Chen Yining , Nixon Mary R. , Gupta Ashok , Hoshower Leon
Published: February 2016

This study surveyed 367 accounting faculty members from AACSB accredited Colleges of Business to examine (1) their research productivity and (2) the intrinsic and extrinsic motivators to conduct research.  Wide differences in research productivity were observed in the faculty associated with doctoral vs. non-doctoral granting programs. There were some common motivators of research for faculty in the two sets of programs; however, some interesting differences were also noted. Of the thirteen rewards studied, receiving or having tenure is the most important reward, while getting a possible administrative position was the least important.  There were significant differences in the importance of these rewards between tenured-untenured and between male-female faculty members.  Faculty perceives a strong link between research productivity and the attainment of the rewards of tenure and of promotion.  However, in the minds of the faculty, the link between publications and salary increases is not strong.
Online And Paper Course Evaluations
Authors: Guder Faruk , Malliaris Mary
Published: February 2016

The purpose of this study is to compare the results of paper and online evaluations. The following analysis examines data from six departments of the School of Business Administration during a programmed switch from paper to online evaluations. The courses that participated in this study were divided and compared in the following manner: advanced and core classes, large and small sections, and courses taught by full-time and part-time faculty. The data was collected over a one-year period and contrasts the Spring 2008 and 2009 semesters, during which a total of 4,424 evaluations were reviewed.  In addition, data on the years from 2005 to 2008 are provided as a comparison benchmark of typical responses collected when paper evaluations were used. The conclusions of this study show that while a drop in response rate did occur when the switch was made, no significant change in instructor and course ratings was observed. Furthermore, the students who did complete online evaluations provided lengthier and more numerous comments.
Next Waves In The Evolution Of Management Education: Non-Traded Enterprises And Spatial Awareness
Authors: Platt Jerry
Published: February 2016

The last generation in management education identified and addressed two perceived gaps in standard degree curricula: global business and corporate ethics.  The Association for Advancement of Collegiate Schools of Business (AACSB) has been instrumental in assuring these topics receive due attention.  Given the current state of management education for the challenges of the 21st century, what are the two gaps that are likely to be perceived and addressed during the next generation?  The conjecture here is that attention to non-traded enterprises and to spatial awareness will emerge as critical components of management education in the near future, and will endure because their relevance and relative value will increase over time.  Such a shift will necessitate substantial rethinking of curricula: more than 99% of American businesses are “small”, but the standard objective function taught in b-schools today is maximization of shareholder wealth, usually measured by changes in stock price.  Similarly, the current estimate is that at least 80% of all business transactions or decisions involve a spatial component, yet this component rarely is explicitly recognized in today’s b-school classes.  The blurring of boundaries and increasing joint ventures among public, not-for-profit, corporate, and small-to-medium enterprises (SMEs), coupled with advancements in geographic information systems (GIS), suggests an impetus for these next two waves in management education.  This paper provides background information and a projected trajectory for infusion of these concepts into tomorrow’s curriculum.
Guidelines And Advice For Successful Publication Provided By Journal Editors
Authors: Miller Luke T. , Smith Alice , Labach Elaine
Published: February 2016

Journal publication is an important indicator of research productivity for individual researchers, as well as academic institutions.  However, for novice faculty members, the publication process can appear equivocal and daunting.  If the academic does not actively engage themselves early in this process, then her or his career becomes an uphill (and sometimes insurmountable) battle.  To assist the young academic, this study, sponsored by the National Science Foundation ADVANCE program, surveys journal editors representing numerous engineering fields.  A 19-question web survey was e-mailed to 121 journal editors representing numerous engineering fields.  Utilizing the ISI journal citation reports service, journal editors spanning aerospace, chemical, civil, environmental, industrial, and mechanical engineering disciplines were selected for initial contact.  Of the 121 editors contacted, 40 usable responses (or a response rate of 33%) were aggregated for this study.  The survey responses were used to quantify publication timelines and acceptance rates and ascertain journal policies, advice for successful publishing, and gender differences.
Learning Authentic Leadership In New Zealand: A Learner-Centred Methodology And Evaluation
Authors: Roche Maree
Published: February 2016

This study provides preliminary examination of the efficacy of the “Best Authentic Leadership Self” exercise.  A field quasi-experimental design was conducted with a dual purpose:  1) to ascertain the value of interventions aimed at triggering events to enhance the learning (c.f. teaching) of ‘authentic leadership’ and how this aided, or otherwise, students writing of a “Best Authentic Self” narrative (and subsequent leader development plan) and 2) a content analysis of students’ “Best Authentic Self” narratives was undertaken to ascertain commonalities, if any, in authentic leadership learning. The findings support a learning orientation to authentic leadership, with relationships featuring as key to students’ authentic leadership development. Finally, limitations in terms of replication are discussed with recommended measures to be adopted. Implications for practice and future direction are discussed.
Using Web Surveys To Determine Audience Characteristics And Product Preferences
Authors: Philbrick Jane Hass , Smith F. Ruth , Bart Barbara
Published: February 2016

A web survey is a cost-effective and efficient method to use when measuring the characteristics of an audience and developing or testing new product concepts.  This paper reports on the use of a web survey by a start-up media/internet firm, Farmers’ Almanac TV.  The results indicate that using email to contact respondents from a client list results in data which are of excellent quality and quickly obtained.
Topics In Finance Part III - Leverage
Authors: Laux Judy
Published: February 2016

This article investigates operating and financial leverage from the perspective of the financial manager, accenting the relationships to stockholder wealth maximization (SWM), risk and return, and potential agency problems.  It also covers some of the pertinent literature related specifically to the implications of operating and financial risk and the associated measurement dilemmas.
Jazzing Up The Psychological Contract
Authors: Hartley Nell Tabor
Published: February 2016

Helping students and practitioners to understand and utilize the Psychological Contract is often a difficult task. Unlike fault-finding research, this paper presents the PC as a positive, vibrant and valuable tool. In an effort to make the concept less elusive, the paper draws upon the metaphor of jazz. The metaphor is an accepted tool of learning. Both jazz and the Psychological Contract build upon new themes and accept occasional dissonance and are able to benefit from creative tension.
On Developing The Writing Skills Course For Accounting Students
Authors: Firch Tim , Campbell Annhenrie , Lindsay David H. , Garner Don E.
Published: February 2016

The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate students’ research questions are usually not addressed before graduate study and reinforce skills learned in their regular accounting courses. Initial reactions from students have ranged from appreciation for additional time spent on accounting topics to disappointment at missing out on the "general business" writing course. Continual reassessment of the course is planned.
Equity And Diversity In Tertiary Institutions
Authors: Tower Greg , Plummer Julie , Ridgewell Brenda , Goforth Emily , Tower Spence
Published: February 2016

The results reveal that tertiary institutions have low levels of EEO reporting especially for sexual orientation and religious issues. More mandatory state-based legislation may be needed.
Closing The Gap - Information Systems Curriculum And Changing Global Market
Authors: Henson Kerry , Kamal Mustafa
Published: February 2016

The power of outsourcing basic computing technology such as computer programming, database design, customer service operations and system development, to mention a few have changed the conditions of employment in IT. Many of the projects that went off-shore did not perform well due to failure to consider important factors in business dimensions.
Using The Internal Rate Of Return Method To Consider The Potential Degree Offerings Of A Liberal Arts College
Authors: Doss D. Adrian , Troxel Stacy , Sumrall Bill
Published: February 2016

This paper considered the case of a liberal arts institution of higher learning that is hoping to improve its market competitiveness through the addition of either a graduate certificate program in human resources or the addition of a full graduate degree in human resources.  An examination of internal rate of return financial value capital budgeting calculations was the quantitative tool through which the two alternatives were examined, with respect to estimated student enrollment data, over a period of five years.  The capital budgeting outcomes indicated that the full degree program is the preferred alternative.  Therefore, it was recommended that the institution consider the implementation of the full degree program as a viable method of increasing its revenues and enhancing its competitiveness.
Tax Professional Internships And Subsequent Professional Performance
Authors: Siegel Philip H. , Blackwood B. J. , Landy Sharon D.
Published: February 2016

How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm?  Previous research on accounting internships primarily focuses on auditing personnel.  There is evidence in the literature that indicates audit and tax professionals have different work cultures.  This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover.  The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships.  The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals.
Student Perceptions Of Value Added In An Active Learning Experience: Producing, Reviewing And Evaluating A Sales Team Video Presentation
Authors: Corbett James J. , Kezim Boualem , Stewart James
Published: February 2016

This study investigates the effectiveness of a video team-based activity as a learning experience in a sales management course. Students perceived this learning activity approach as a beneficial and effective instructional technique.  The benefits of making a video in a marketing course reinforce the understanding and the use of the sales process in a creative way. In addition, we found this learning activity helped develop critical thinking by engaging students in creating and developing innovative products and services.  This unique procedure in involving them with hand-on learning activities through a video presentation is professed by students to greatly improve their performance in a sales management course.
Fostering Undergraduate Research Experiences In Management Information Systems Through The Research Group Framework
Authors: Bartkus Ken , Mills Robert , Olsen David
Published: February 2016

The purpose of this paper is to propose an innovative approach to engaged learning.  Founded on the principles of a scholarly think-tank and administered along the lines of a consulting organization, the proposed ‘Research Group’ framework is designed to facilitate effective and efficient undergraduate research experiences in Management Information Systems and other business areas.  In doing so, the program better prepares students for success in graduate school and their chosen careers.  In this paper, we introduce the research group framework and describe its four fundamental elements.  Examples of are then presented to illustrate both scholar-based and organization-based research experiences.  We conclude with a discussion on the challenges of developing a formal undergraduate research program.
Web 2.0: What Is It And Is It For Me?
Authors: Bohley Katharine A.
Published: February 2016

This article will define Web 2.0 and determine if it is “right” for you.  The author has been teaching with technology for over ten years and has identified Web 2.0 categories that are emerging in higher educational institutions.  A summary of seven categories of the “Education Winners” as well as a comparison of each of the winners will be provided.  After reading this article, one should be able to determine if Web 2.0 tools might be of interest to them in using in order to promote learning in the classroom.  Moreover, the reader will be able to determine what tools are of interested to them in order to determine where the starting point should be for them and their students.
Students' Academic Climate Perception Of The School Of Business Of A Mexican University
Authors: Valdés-Flores Patricia , Campos-Rodríguez Javier Arturo , Sánchez-Franco Jorge
Published: February 2016

This paper discusses student perception of the academic climate of the School of Business in a private university in Tijuana, México. With the participation of 257 students out of 348 enrolled in five academic programs, the survey results show that students perceive that the criteria that make up the academic climate occur “Always” in 18%; 78% of the criteria occur “Frequently” 2% of the aspects takes place “Sometimes” and another 2% of the criteria occurs “Never”. There was a significant difference among the results of the nine semesters, while no significant differences were found between the results of the five academic programs and gender analysis. This paper provides information to higher education academic leaders for the design of educational quality improvement strategic actions.
Taking The Students Lead In Teaching Tax
Authors: Dockter DuWayne
Published: February 2016

Business education, as a discipline and profession, is evolving in response to changes in our domestic and global environment, technology, subject matter content, and needs of the end-user.  In response to these changes, business educators continue to evaluate and refine their instructional methodologies and other components of delivery systems within the learning environment.  As with courses, such as individual and corporate income tax, instructors for years have relied on the use of published course lecture materials, forms of media, and packaged supplements, such as tax software.  The delivery of information in the form of lectures or other conveyances is often followed up by open-ended and short-response questions, but this is only the beginning for one wishing to meet the needs and expectations of employers and students.  Seasoned teachers learn to modify the learning environment to meet the learning styles and special needs of their students.  The way in which this is accomplished can make the teaching and learning environment exciting and rewarding.  This article incorporates ways in which the teacher can build a successful learning environment while meeting the academic goals and objectives of the course.
Motivational Patterns Of Enrollees In University-Based Executive And Professional Education Courses
Authors: Daniels Vincent S. , Preziosi Robert C.
Published: February 2016

The purpose of this paper is to begin an exploration into high-skills lifelong learning in the field of business and management, referred to as executive and professional education (EPE).  Several additional undertakings were necessary, including: discovering methods of valuing knowledge to a region, state or country, and establishing why participants in EPE programs enroll in them. To support this inquiry two research questions were developed, as follows:  1. What are the components of relevant EPE? 2. What motivates participants to take part in EPE? An exploratory case study was written exploring the intricacies of developing a successful EPE department.  This exploratory case study served as a basis for developing a survey, administered to participants in EPE to determine reasons for their participation.  This final survey was conducted in the classroom. The researchers believe that the findings and conclusions will be of value to practitioners involved in EPE, as well as to academics studying this area of business education.  This research exercise has assisted the researchers in being more effective in managing and developing EPE within their own university.  As professions and skills are made obsolete in the knowledge economy the need for continued high level lifelong learning becomes increasing important to the sustainability and viability of local, regional, state and national economies.
Providing International Opportunities For Business Students: A Guide To Planning A Short-Term Study Abroad Program At Regional And Small Universities
Authors: McKenzie Russell , Lopez Tará , Bowes David
Published: February 2016

In recent years the perceived value and interest in participating in study abroad programs among college students has been increasing.  Faculty who endeavor to develop study abroad programs face many challenges, particularly at smaller universities where resources may be very limited.  This article offers recommendations to help faculty of regional and small universities who are considering developing a new direct-enrollment short-term program. The article addresses several pertinent issues including: the suitability of faculty, selecting a location, designing the course content, and post-trip evaluation.
The Calculation Of ROE: Pedagogical Issues And Integrative Opportunities
Authors: Heinfeldt Jeff , Rindler Denise
Published: February 2016

One of the most widely used measures of firm profitability and stockholder return is return-on-equity (ROE). However, depending upon an individual firm’s financial decisions (for example, dividend policy) and an analyst’s assumptions used for the ROE calculation, the results can vary significantly. This variation can create confusion for students when the topics of ratio and financial statement analysis are presented. This paper seeks to clarify these issues, offers suggestions to improve the topic discussion in the classroom, and provides examples of additional opportunities for interdisciplinary application.
Student Course Evaluations In Traditional And Blended Courses: A Case Study
Authors: Nowell Gadis
Published: February 2016

It is generally held that blended learning is gaining acceptance and being adopted at college campuses throughout the U.S.  Accompanying this trend has been an expansion of the research efforts in this area. These efforts have been guided mainly by the five pillars of the Sloan Consortium Quality Framework (Sloan-C) and two large questions.    One question is, “Is blended learning better than other learning environments?"   In this study, this question was examined from the perspective of the Sloan-C's student satisfaction pillar.  The research question was stated as follows:  “Is the level of student course satisfaction generated by blended learning higher than that which is generated by traditional face-to-face classroom learning?”  The results of this study revealed "no differences" between blended and traditional learning on the student course satisfaction variable.  In this regard, it is important to note that this finding of "no differences" is consistent with the existing research findings on student learning effectiveness as well.  Given this combined evidential pattern the following question is relevant and has implications for future research efforts in this area:  "Within the context of cost/benefit analysis, why should an institution invest the additional resources needed to effectively implement a blended format when, in accordance with the existing research evidence, there is little or no net benefit in terms of its impact on students; i.e., either in terms of student satisfaction or student learning?".
Ideological And Historical Challenges In Business Education
Authors: Nino Lana
Published: February 2016

Business schools bear a central mission in our society and are responsible for training business managers who work in, lead, and indeed control our corporations and drive our economy’s wealth.  Historical and ideological challenges have influenced business education and steered it off the expected path.  Several theoretical frameworks such as academic capitalism explain what has occurred in this profession and how academic institutions were held hostage to the capitalistic and entrepreneurial organizations that are more concerned with shareholders’ wealth than stakeholders’ wellbeing and welfare.