bluuebunny/crossref_metadata_2025 huggingface dataset:
Maintaining Relationships With Supply Chain Partners: A Case Study
Authors: Quigley Jr Charles J. , Bingham Jr Frank G.
Published: March 2016

This case study describes efforts of a market leader in the communication infrastructure industry to assess the relationships they have developed with their global supply chain partners.  Changes in the industry have resulted in geographic shifts of existing and potential supply chain suppliers and customers.  In an effort to determine if commitment to customer service has resulted in increased customer satisfaction and loyalty, research was conducted to assess their performance.  The results of this research were compared to previous research to determine if their service program has successfully differentiated them from their competitors.
Sunbeam Corporation: A Forensic Analysis
Authors: Hatfield Patricia , Webb Shelly
Published: March 2016

The members of the Board of Directors at Sunbeam were completely bewildered. Al Dunlap, Sunbeam’s highly successful but controversial CEO was threatening to resign after almost two years of leading Sunbeam successfully out of  a slump that had threatened the long-term viability of the company. Al Dunlap didn’t mince words. He angrily told the board, “We can’t fight a battle on two fronts. Either we get the support we should have or Russ [chief financial officer] and I are prepared to go…Just pay us.”1 The directors had always stood solidly behind their hardnosed, cost-cutting leader and had been rewarded handsomely for their allegiance. The directors were taken aback. Why would they stop now? What was going on? Was it possible that one of the lead investors had conspired against the success of Sunbeam? A sense of panic set in but the board members assured Al Dunlap that he had their full support.
The PBA vs Piscataway: A Case Study Statistics In The Workplace
Authors: Epstein Sheldon , Rotenstein Aliza , Dickman Bernard , Wilamowsky Yonah
Published: March 2016

The State of New Jersey Public Relations Employment Commission recently rendered a decision in a dispute over the Piscataway Police Department’s procedure for promoting individuals to the rank of sergeant. One important component of the case was how to properly interpret the results of a 1999 sergeant’s promotion exam. This paper gives a brief history of the promotional process and offers the data and statistical analysis submitted by both the Plaintiff (Patrolmen’s Benevolent Association- PBA) and the Police Administration. The case provides an excellent tutorial for beginners and practitioners on how to properly apply some elementary, but powerful, statistical concepts.
A Framework For Discussing Ethics In Principles Of Accounting
Authors: David Jeanne M. , Wirtz Patrick T.
Published: March 2016

The main focus of the discussion in this paper is on the principles or introductory level of accounting and is applicable for all students in the class, but much of its content is equally applicable to upper level accounting classes and our accounting majors. Early and Kelly (2004) and Clikeman (2003) support the value of ethics education in heightening a student’s moral reasoning skills. “The goals of ethics education are creating an awareness of ethical dilemmas and providing methods of resolution.” (Haas 2005)
Avant Healthcare: Building Competitive Advantages From Customer Service
Authors: Carrick Jon
Published: March 2016

This case examines the importance of customer service in the modern economy. In order to do so, it presents the findings from a case study on Avant Healthcare. In-depth interviews were conducted with two executives from the firm and then the interviews were systemically analyzed. The results give a clear example of how firms can build competitive advantages from customer service.
Dell Computers: Competing Toward Decline?
Authors: Grinnell James , Muise Cristina
Published: March 2016

From its modest beginnings in a college student’s dorm room 25 years ago, Dell Computers has enjoyed unprecedented growth and success.  Throughout its history, the company has received countless accolades for its hyper-efficient production system.  Notwithstanding this distinctive competitive advantage, Dell Computers has experienced significant problems during the past few years.  Will the next few years be a time of rebirth for the once high-flying company, or is this the “beginning of the end” for Dell Computers?
A Financial Analysis Case Of Amazon.Com And Barnes & Noble With Emphasis On The Impact Of ROE Versus EPS: Accounting Case And Instructor Notes
Authors: Kelley Timothy , Hora Judith A. , Margheim Loren
Published: March 2016

This case follows two accounting interns working for a not-for-profit organization who have been asked to perform a financial analysis of two real life companies (Amazon.com and Barnes &Noble). The interns have been asked to assist the organization with a financial statement analysis of the companies in order to help the not-for-profit make an important investment decision.  The case requires the students to perform some simple ratio analyses, with a particular emphasis on how to utilize Return on Equity (ROE) and Earnings per Share (EPS) information when those values appear to provide contradictory information.  In particular, one of the primary goals of this case study is to have students discover how one company (Amazon.com) can have a greater ROE, even though the competitor (Barnes & Noble) has a larger EPS and how this seemingly contradictory information should be used in financial analysis.  Students will have the opportunity to consider which metric (ROE or EPS) is safe to use in cross-company comparisons and will use that analysis, in conjunction with other basic ratios, to provide a financial analysis report comparing the two companies. The case is appropriate for beginning financial accounting classes and intermediate accounting.
Case Study: West Point Terminal/Southern Railway
Authors: Thies Clifford F.
Published: March 2016

This real world case study investigates how priority of claim interacts with the rules of bankruptcy to preserve the values of securities issued by corporations in the context of one of the most famous reorganizations of all times. (However, many facts have been changed to facilitate classroom use.) The case does not presume prior knowledge of the rules of bankruptcy. It is recommended for a senior-level undergraduate or MBA course in financial management.
Brainier Babies?
Authors: Helleloid Duane
Published: March 2016

The Campaign for a Commercial-Free Childhood (CCFC) had been arguing for years that videos targeted at small children had no educational or brain-development value, and were potentially harmful to child development.  Over the years, Baby Einstein, the market leader in videos targeted at children under three, had removed any educational references from its advertising, packaging, and websites, and had also removed most testimonials from its website.  In September 2009, Baby Einstein offered a refund to anyone who had purchased its products in the past five years, and indicated that the move reiterated its strong commitment to consumers and its products.  This move clearly put the ball back in the CCFC’s court, as it had to decide if, and how, it might proceed in its efforts against videos targeted at small children.
Ethics Case Study: KPMG Faces Indictment Over Abusive Tax Shelters
Authors: Elam Dennis
Published: March 2016

This case examines the recent investigation and admission of guilt by KPMG for marketing abusive tax shelters.  The concept of deferred prosecution is examined.  The actions taken by KPMG to aggressively market the tax shelters are examined.  Students are required to read both the civil complaint against KPMG as well as KPMG’s official response to the Department of Justice inquiry.  There is a comprehensive bibliography as well as website references for students to research the case.  A detailed list of questions requires the students to analyze the ethical positions of all the parties involved.  This case is directed to accounting students taking the required ethics course or an audit/assurance course and requires the use of an overhead projector that uses transparencies.
A TOC Approach To Setup Reduction To Improve Agility
Authors: Villarreal Bernardo
Published: March 2016

Setup reduction has been one of the main programs to improve a firm´s performance in terms of response time and flexibility. The selection and sequence of setup reduction projects takes importance in a multi-product, multi-machine environment with limited resources. This paper describes a Theory of Constraints (TOC) based approach to deal with the previous situation when the goal is to improve agility. Results of this application to a Mexican company is provided.
Barnes & Noble, Inc.: Maintaining A Competitive Edge In An Ever-changing Industry
Authors: Hall Wendy , Gupta Atul
Published: March 2016

On Christmas Eve in 2007, Barnes & Noble’s Chief Executive Officer, Steve Riggio, sat in his Manhattan apartment overlooking the busy streets of NYC and was hoping that the last minute shoppers were making their Christmas purchases at the B&N Union Square flagship store.  However, he could not help but worry about the increasing competition in the retail industry, specifically, the book industry.  Riggio wondered if shoppers would even be in the stores or would they have already done their shopping on-line?  If they had done their shopping on-line, would they have used Barnesandnoble.com or Amazon.com?  In the midst of a struggling economy, would shoppers choose to shop at discount stores such as Costco or Target?  These were just a few of the questions that Riggio was asking himself at the end of a very tough year.  Riggio considered where Barnes & Noble would be in 5, 10, or even 20 years.  Unfortunately, with the increasing competition, technological advances, and changes in book industry trends, Riggio knew that the answers were not only complex; they were yet to be determined.
Using Actual Financial Accounting Information To Conduct Financial Ratio Analysis: The Case Of Motorola
Authors: Collier Henry W. , Grai Timothy , Haslitt Steve , McGowan Jr Carl B.
Published: March 2016

In this paper, we demonstrate the use of actual financial data for financial ratio analysis.  We construct a financial and industry analysis for Motorola Corporation.  The objective is to show students exactly how to compute ratios for an actual company.  This paper demonstrates the difficulties in applying the principles of financial ratio analysis when the data are not homogeneous, as is the case in textbook examples.  We use Motorola as an example because the firm has several segments, two of which account for the majority of sales and represent two industries (semi-conductor and communications) that have different characteristics.  The case illustrates the complexity of financial analysis.
ROMI-Driven Sales Promotions: How The Biggest Coca-Cola Bottler Outside Of The U.S. Learned How To Measure The Impact Of Their Sales Promotions
Authors: Waller Nico Schinagl
Published: March 2016

As part of the arsenal of marketing, sales promotions are strategies wherein an incentive is offered to the final consumer or customer to impact sales in the short term (not to exceed three months). Also part of the family are trade promotions that have the same objective, but whose incentives are targeted to the channel of distribution or the POP owners instead of the final consumer.  By this definition, one would suppose it is one of the tools of marketing that is the easiest to measure in financial terms because of its short-term nature and specific aim to impact hard metrics, such as sales vs. other campaigns, that try to impact soft metrics, such as brand consideration of purchase intent. Sadly, as the market study presented indicates, few marketing executives, well knowing the exact costs related in each promotion, bother to estimate the required resulting sales to obtain an attractive return on investment and few and far between do a post-mortem examination to quantify the real returns.  As such, the objective of this paper is to present an easy methodology to evaluate, before and after, in financial terms, sales promotions of all different types and of all verticals, whether they are B2C or B2B.  Also, an in-the-field assessment of the methodology will be presented inside the promotional division of FEMSA, the biggest Coca-Cola Bottler in the world (outside of the US) which performs over 300 promotions per year. The example will serve to illustrate how to implement and replicate this methodology inside of other companies, as well as give evidence of its impact.
Classy Delicates: A Case Study
Authors: Subramanian Ram , Malaga Ross A.
Published: March 2016

Andy Steiner was checking the Internet for late night West Coast baseball game scores early on Saturday morning, August 3rd, 2007, when an email message popped up on his screen. It was a message from a prospective buyer for Classy Delicates, Steiner’s online lingerie retailing business.  Intrigued by the offer, Steiner contacted the prospective buyer who reiterated his intention and talked specific terms for the purchase.  “Isn’t this a coincidence,” remarked Steiner to his wife, Julia.  “We were just talking about the future of our business and here comes this new offer. This is the fourth offer we’ve had.”  “We should consider a sale of the business seriously,” said Julia, “even though you were thinking of upgrading the site to improve traffic.”  “How much time do we have to examine the offers?” asked Julia to her husband.  “The current buyer has made an offer to one other business and he told me that it’s either the other business or us, and not both.  I don’t know if he is bluffing or not, but I think we have a week to decide for all four,” answered Steiner.
Silver City: A Case Study
Authors: Mills John R. , Pippin Sonja , Carslaw Charles , Mason Richard
Published: March 2016

The Silver City Case is designed for an advanced accounting or MBA class and provides students with the opportunity to analyze relevant information extracted from different types of business entities. These range from publicly traded corporations to non-corporate and/or non-public entities. Students are required to make a decision on the viability of a bid on a Request for Proposal (RFP) for a sports facility construction project. The primary objective is to provide a foundation for the evaluation of complex business entities. This requires the dismantling of the business structure to the point that it can be analyzed on an individual entity basis. The achievement of this objective requires students to understand the type of financial information that can be derived from each of the different entities as well as determining the reliability of such information. Furthermore, the case offers opportunities to discuss underlying guarantees that keep the business structures together.
Jagged Peak: The Case For Going Direct
Authors: Hansen Stacey , Rustogi Hemant
Published: March 2016

This case explores the opportunities and challenges confronting Jagged Peak during its first decade in operation. For nearly ten years, Jagged Peak had grown at a rapid pace despite the absence of a defined competitive strategy or formal marketing plan. Today, Jagged Peak management faces strategic decisions that impact the company’s future success and perhaps position the organization as a pioneer in an already saturated e-commerce solutions marketplace. The company does not have a definitive strategy for obtaining or retaining customers. The team that struggled to define their company mission and vision is faced with the challenge of identifying their value proposition and target market. A task that is typically completed during the formation of a business was being re-evaluated nearly ten years after the company’s inception -- to define their position in the market.
A Case Of Social Entrepreneurship: Tackling Homelessness
Authors: Carroll Norman , Burke Molly , Carroll Mark
Published: March 2016

Social entrepreneurship integrates the resourcefulness of traditional entrepreneurship with the compelling drive to mitigate social ills. The focus of this study is on one social entrepreneurial organization that has changed the lives of the poor and homeless in a large urban area. The case study describes the dilemma the organization faces in deciding whether to enter into a joint venture with another non-profit social service entity. The joint venture would increase the number of at-risk people it could serve but threatens to change the unique nature of its operation and could compromise the organization’s brand.
Eight Years After The Fact Is SOX Working? A Look At The Brooke Corporation
Authors: Hazels Beth
Published: March 2016

In 2002 the Sarbanes-Oxley Act (SOX) was passed; in addition, federal sentencing guidelines have been revamped and the Securities Exchange Act of 1934 has been brushed off, all in an attempt to codify the ethical behavior of companies, their executives, and their management.  The goal was to make companies and employees behave ethically; however, whether that has worked or not is questionable.  Many argue that the implementation and ongoing requirements of Sarbanes Oxley and other laws are costly, time consuming, and as yet ineffective. Recent evidence suggests that for some organizations these requirements and the associated punishments are not a sufficient deterrent. In many instances law has at best led to a culture of compliance rather than a culture of integrity.  Even more disappointing is that too often the very activities Sarbanes Oxley was designed to prevent continue to slip past regulators until it is too late and the damage incurred. Brooke Corporation is one example where these laws have seemingly failed.  With this in mind, this paper will attempt to:  1) provide examples from the Brooke Corporation that demonstrate the evolving culture of compliance vs. one of true integrity, 2) identify areas where the law continues to compete with long-standing corporate culture, 3) discuss those areas where additional work remains for Sarbanes Oxley to achieve its intended impact, and 4) discuss what work remains to be done to make other laws effective.
Strategic Recruiting: A Human Resource Management Case Study
Authors: Murray Lynn M. , Fischer Arthur K.
Published: March 2016

This is a Human Resource Management (HRM) case used to encourage student thought and discussion following a class segment on recruiting.  Midwest Education, Inc.: A Human Resource Management Case is used to exemplify many of the human resource problems encountered in a typical complex organization.  It provides history and background of the company, Midwest Education, Inc. (which is closely modeled after a major developer and supplier of educational materials).  The case presents the three major divisions of the company and shows how each is following a different strategy.  With this background, the case presents the current problems which arise as the company seeks to change from ad hoc recruiting practices to a planned, strategically aligned process.  As the case develops, it is seen that corporate headquarters is challenging the HR directors of each of the operating divisions to address recruiting issues through a systematic approach.  Readers are challenged to determine what issues are most pressing during the recruiting process, and to develop comprehensive recruiting plans for the divisions.
Sugar Cane Refining And Processing Company: A Comprehensive Case In Capital Budgeting
Authors: Boudreaux Denis O. , Rao S.P.
Published: March 2016

The Sugar Cane Refining and Processing Company is a comprehensive case covering a firm’s investment decision in fixed assets or capital budgeting.  Most senior level undergraduate and graduate corporate financial management courses cover advanced topics in capital budgeting, including measuring complex cash flows, biasness in the capital budgeting process, agency issues, managerial options and risk adjusting techniques.  To cover these relevant topics in a single case, the invented or “armchair” approach is used.  This case is completely contrived but is very educationally effective.
The Beirut Branch
Authors: Klonoski Robert
Published: March 2016

In response to the takeover of the American Embassy in Iran in 1979, President Jimmy Carter issued two executive orders freezing assets owned by the Iranian government and by Iranian citizens and held by U.S. financial institutions. The case examines an incident that arose following the implementation of these orders and examines (1) the use of global businesses as instruments of foreign policy; (2) issues of cross-cultural communication and trust; and (3) crisis management. The case may be useful for classes in international business, in negotiation, and in conflict resolution.
KCI Technologies, Inc. - Engineering The Future, One Employee At A Time
Authors: Street Vera L. , Weer Christy , Shipper Frank
Published: March 2016

To an outsider, KCI Technologies may appear to be a typical, run of the mill engineering firm.  However, once introduced, prospective clients soon understand why KCI was recently ranked 83rd on the Engineering News-Record's list of the top 500 engineering firms in the country, 7th on its list of Top 20 Telecommunications Firms, and 55th out of the Top 100 ‘Pure’ Designers. With a focus on providing the highest quality service through a commitment to innovation and employee development, KCI is clearly positioning itself for the future.  KCI Technologies is currently the largest employee-owned, multi-disciplined engineering firm in Maryland.   Providing consulting, engineering, and environmental construction management services, KCI had revenues of approximately $131 million in 2009, and serves clients in the Northeast, Southeast and Mid-Atlantic regions of the US.  The more than 900 employee owners of KCI operate out of offices in 12 states – Delaware, Florida, Georgia, Indiana, Maryland, New York, North Carolina, Ohio, Pennsylvania, Tennessee, Virginia and West Virginia, as well as the District of Columbia.  KCI has undergone incredible changes over the last several decades.  From a basement dream, to a multi-million dollar employee owned organization, KCI is poised to face the future.  However, with an uncertain economy and reduced governmental and private-sector spending, will the loyalty and commitment of the employee-owners be enough for KCI to continue building the impressive set of awards and recognition for which the company has become accustomed?
Learning The Ropes: An Introductory Tax Return Case
Authors: Flynn Kevin E. , Fuller Lori R. , Oehlers Peter
Published: March 2016

In extant literature, there are few tax return cases appearing in journals.  We present a complex case using a realistic scenario that is designed to be an introductory tax return assignment used in an individual federal income taxation course.  The case is designed to teach students how to manually prepare a federal income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS).  This case is timely for two reasons.  1) Often tax return assignments in textbooks involve concepts that a student has yet to learn.  For example, a textbook assignment often includes itemized deductions and credits, even though these topics are typically taught towards the end of an individual tax course.  2) In addition, with the availability of information on the internet, students have greater access to solutions to textbook assignments.  This case comprehensively examines concepts typically covered in the first three or four chapters of an individual tax text: various types of income, exclusions, personal and dependency exemptions, capital gains and losses, and the standard deduction.
The Rebirth Of Fix: Developing A Market Strategy To Compete In An Industry Dominated By Multinational Companies
Authors: Nakos George
Published: March 2016

This case was developed for the purpose of providing material for class discussion. The authors do not want to illustrate either an effective or ineffective international strategy. It attempts to illustrate the complicated choices that smaller companies have to make when they are competing against large multinational companies.
Forecasting For Publicly Traded Companies
Authors: Petro Fred
Published: March 2016

This project is intended to teach students to apply the material covered in their first graduate accounting course. This is accomplished by applying the material to an actual company selected by each team. The project is described as follows: The project includes a computerized spreadsheet preparation of a master budget forecast for an actual publicly traded company for one year into the future. The dates depend upon when the annual reports are prepared for your company. The forecast begins the day following the last available published annual report. The forecast does not comprise any actual numbers regardless of when the actual annual or quarterly statements are prepared for the company selected. The actual balance sheet, income statement and statement of cash flow from the preceding year are included with the forecasted balance sheet, income statement and statement of cash flow. The company must have a physical inventory, and accounts receivable from sales. The company may not be one in which any team member(s) are employed. The forecast will include the following items: Introduction, including the history of the company and a description of the company plan and policies as given in the project, Sales budget (twelve months), Schedule of purchases (twelve months), Schedule of collection of credit sales (accounts receivable) and cash sales (twelve months), Cash budget (twelve months), An Income statement (for the current year and the projected year), A Balance sheet (for the current year and the projected year), A Statement of cash flow (for the current year and the projected year), Cost-profit-volume analysis (twelve months), and Conclusion and recommendations.
Changes In The Development Process Of Mobile Phone Applications Bring Opportunities For Developers And More Options To Consumers
Authors: Maceli Kristen M.
Published: March 2016

Consumers are becoming increasingly comfortable with technology. As their knowledge and use of technology has increased, so too have their expectations and roles in the technology environment. New technology brings about new products, and the process of developing new products is ongoing. Research and development, turnaround times, product introduction timing, and development efforts of the competition all influence the process. The race to move new technology to the market as quickly as possible has significantly changed the development process. Individuals now have development opportunities that generally belonged to corporations years ago. As Smartphones become more mainstream, the race to create applications (apps) for the devices has presented entrepreneurial opportunities for companies and individuals alike. Not only is the demand for apps increasing, but the power of apps is also increasing. Apps have the ability to affect consumer demands and, ultimately, impact what is available in the marketplace.
Staffing A New Sales Force: A Human Resource Management Case Study
Authors: Murray Lynn M. , Fischer Arthur K.
Published: March 2016

An HRM case used to encourage student thought and discussion concerning staffing and management of a new sales force. Midwest Education, Inc.: A Human Resource Management Case is used to exemplify many of the human resource problems encountered in a typical organization. It provides history and background of the company, Midwest Education, Inc. (which is closely modeled after a major developer and supplier of educational materials). With this background, the case presents the staffing issues which arise as the company seeks to change from using manufacturers representative firms to sell their products to having an in-house sales force.
Enterprise Risk Management For Fishing Tournaments
Authors: Hunt George Louis , Ethridge Jack R. , Rogers Violet C.
Published: March 2016

The fishing tournament industry is confronted with many of the same risks as other industries (such as financial statement misstatements), share some risks specific with others (such as cheating in casinos), and face some unique risks (such as the risk of competitors adding weight to fish).This teaching case explores some of the risks inherent in the fishing tournament industry. Students are given background information about a how a tournament operates and then asked to perform an overall risk assessment using the COSO enterprise risk management framework. Elements of the assignment include assessing the internal environment, setting of objectives, and then identifying, prioritizing, and responding to risks. Students are also asked to make recommendations for improving the information and communications process and for improving monitoring activities.The case contains the following elements:Case Narrative Instructors ManualCase ObjectivesBasic Pedagogy (course, level, position in the course, prerequisite knowledge)Teaching MethodsCase SummaryKey IssuesDiscussion questions and suggested responsesTeaching TipsInstructor TablesHandoutsEpilogueThe case is suited for use in several business courses at the undergraduate or graduate level. It can be used in part or in its entirety, and can be adjusted for difficulty levels. It is also adaptable to any of the major risk management models.
When And Why Does The Thats-Not-All Compliance Technique Work?
Authors: Whang Yun-Oh
Published: March 2016

The paper examines the underlying theoretical explanation for a common persuasion technique commonly used in marketing called thats-not-all (TNA). The TNA technique is a communication method where a sales pitch is followed by a bonus offer with a time delay, which is more effective than presenting the main item and the bonus simultaneously. Previous research in psychology proposed two competing explanations for its effectivenessnorm of reciprocity and the anchor adjustment heuristicwith mixed results. To test these competing explanations for the TNA technique, a 2x2 factorial experiment is designed with the use of TNA and the net attractiveness of the deal as independent variables. The result found norm of reciprocity as the dominant cognitive process behind the technique, while anchor adjustment heuristic failed to explain the effectiveness of the technique. It also provides an important marketing implication that TNA can be effective only when the net value of the deal including both the main and bonus items is below the reservation price of the consumers.
A Study On Effectiveness Of Movie Trailers Boosting Customers Appreciation Desire: A Customer Science Approach Using Statistics And GSR
Authors: Iida Takayuki , Goto Akira , Fukuchi Shoya , Amasaka Kakuro
Published: March 2016

In this study, the authors research Effectiveness of Movie Trailers Boosting Customers Appreciation Desire using statistical science and GSR (Galvanic Skin Response) data. As a result of this study, the authors suggest two models of movie trailers boosting customers appreciation desire to make a new movie trailer.
Do Suppliers Still Have Hidden Reserves To Enhance Clients Satisfaction? Factors Affecting Perceived Risk In The Project-Type Services
Authors: Nador Eva
Published: March 2016

The current economic downturn is affecting innovation unfavourably and the accelerating changes of the global economy call for ongoing innovation. Successful firms seize the opportunity to maintain the competitive advantage with the help of increased spending on innovation. In general terms, innovation is evidently increasing the perceived risk of the sellers and the buyers. This is even more true in the case of services due to the bilateral performance risk and the process-like nature. The latter means that the success of a service transaction is uncertain until it is completed. As the project buyer lacks the required knowledge to complete the project, the major risk is related to the suppliers expected performance. The risk perceived by a client has a negative effect on client satisfaction and therefore might directly jeopardize the success of marketing. This is why the effective management of the perceived risk is of high importance. The key to that is in the clear knowledge of the nature of the perceived risk. So far research has given only a few answers to how the performance risk perceived in a service transaction can be handled. The author is going to present a working paper about the research launched in 2010 conveying the foregoing research results. The research is focusing on competence-based perceived risk of the projects actors. The research helps develop a conceptual model on the risk perception of the buyers. The ultimate objective of the research is to help the suppliers develop an effective risk management process.
Does The (Largely Unknown) Administrative Law Process Protect Or Abuse Citizens Rights?
Authors: Matthews Robert B. , Robertson Tommy J. , Sullivan Laura
Published: March 2016

Administrative law consists generally of the rules, orders, and decisions of federal, state, and local government agencies established to perform a specific function.The Administrative Procedure Act, other legislation, and court decisions have established administrative agencies as a large power base, largely insulated from electoral accountability, at both the federal and state levels.Most citizens are unaware of the extent of such power, and of the extent such power can be exercised with minimal transparency. This paper reviews and evaluates the federal administrative law process, examines differing practices followed in various states and foreign countries, and suggests potential changes to make the process more accountable and transparent, and to preserve better the rights of parties to both procedural and substantive due process.
Are Cooperative R&D Agreements Good For The Society?
Authors: Ghosh Satyajit , Ghosh Sarah
Published: March 2016

Technological progress is crucial for economic growth and enhancement of standard of living in any economy. But firms often have insufficient incentive for R&D, because in spite of patent protection, the benefits of R&D are not always limited to the firms that initially conduct the R&D activities. Consequently, governments around the world often undertake industrial policies to promote collaborative R&D efforts between firms in order to increase R&D. This paper examines the implications of cooperative R&D agreements for the societal well being. The R&D and price decisions are analyzed using a Bertrand Duopoly Model in presence of product differentiation in a two-stage game. It is shown that under cooperative R&D agreements R&D and output levels are larger and prices are lower than under non-cooperation. For complementary and independent goods, these results are valid for any degree of R&D spillover and for substitute goods they may hold even for sufficiently small R&D spillover. These results are more general than D'Aspremont and Jacquemin (1988) who have shown that cooperative R&D levels exceed those under non-cooperation only for large R&D spillover. As for the level of social welfare, this paper finds the cooperative as well as the non-cooperative R&D output and price levels to be socially inefficient. However, cooperative R&D agreements tend to dominate non-cooperative R&D ventures in terms of social welfare. This result also holds for any degree of R&D spillover for complementary and independent goods and even for sufficiently small spillover in the case of substitute goods.
Limited Business Knowledge Investors Perceptions Of Auditor Independence In The Provision Of Assurance On Unregulated Nonfinancial Disclosures
Authors: Wilson Reginald
Published: March 2016

Vasarhelyi and Zheng (2013) report that more than 4,000 filing errors have been reported in XBRL interactive data following the U.S. Securities and Exchange Commissions 2009 interactive data reporting mandate. Alles and Gray (2012) report that demand exists for externally provided assurance of XBRL filings if the cost of assurance appears less significant to clients. While the discussion of assurance on XBRL filings generally addresses managements confidence in the accuracy assurance on financial data, a void in the literature exists regarding auditor independence in the provision of assurance on XBRL-generated nonfinancial information. Further, Pinsker and Wheeler (2009) note that limited business knowledge (LBK, hereafter) investors perceptions of and reactions to assurance services have not been fully examined. The results of the present research indicate that LBK investors may be more tolerant of a nonindependent attestation on XBRL nonfinancial data with respect to their long-term investments, but not necessarily for their short-term investments. In addition, companies that provide assurance on voluntarily reported nonfinancial information may feel a level of comfort in the fact that LBK investors do not feel that they would win a lawsuit against the company for a mistake in this information.
An Upgrade To Competitive Corporate Analysis: Creation Of A Personal Finance Platform To Strengthen Porters Five Competitive Forces Model In Utilizing
Authors: Fitzpatrick Brian D. , Nguyen Quang Quoc Anh , Cayan Zafer
Published: March 2016

This paper aims to achieve three main objectives. First, it aims to assess the current general public perception regarding the financial services industry and states reasons for a client orientation business model. Second, it will discuss ways to make use of available data on the World Wide Web to discover a new client base and improve new market penetration, customer services, and relationships with customers. Finally, it will talk about a new Personal Finance Platform Software and propose a new model which will integrate Big Data into the service delivery process of the financial industry. The new Personal Finance Platform Software will ultimately be incorporated into a competitive corporate analysis. Competitive analysis applies modern management and economic principles to study a firms strategic position. Competitive analysis develops insights such as the firms strategic position, industrial organization, management structure, capabilities, competitor identification, rivalry, commitment, cooperation and economic principles. In conclusion, the authors will integrate the new Personal Finance Platform Software into corporate analysis by overlaying Porters five competitive forces model in order to create a competitive advantage. Ultimately, these companies who implement the Personal Finance Platform Software can expect to increase their total industrys competitiveness within a global milieu.
Residents Of The United States: A Study On Status Based On The Internal Revenue Code: Citizenship as a Defense to the Subject to Clause of the Internal Revenue Code
Authors: Lopez Larry M.
Published: March 2016

This paper will focus on the meaning of the terms resident, United States and residence as they are used in the Internal Revenue Code, Title 26 United States Code (U.S.C.). The general meanings of these terms vary depending upon the purpose of the legislation. As will be shown, Congress has expressly defined their meaning in the Internal Revenue Code (hereafter, IRC) to the exclusion of all others. While several articles [1] have been written discussing the meaning Congress intended these terms for purposes of federal income taxation, no article, annotation or book has viewed the meaning of these terms from the perspective of the U.S. Constitution and how they have been interpreted using fundamental principles of statutory construction in court cases.
Foreign Demand, Investment And Trade Balance: The Case Of Australia
Authors: Hoarau Jean-Francois , Nurbel Alain , Latchimy Nelson
Published: March 2016

This paper aims at analysing the relation between real trade balance and foreign demand in the case of a small opened economy, which highly depends upon the rest of the world for productive capital. Theoretical analysis allows us to bring forth a kind of “J-curve” effect. Indeed, when foreign demand for domestic goods increases, the country is to import in a first time in order to improve its productive capacities, resulting in worsening trade balance. However, in a second time, once the cumulated capital inventory became sufficient, the trade balance improves under the pressure of domestic exports high growth. The empirical analysis based on Australia from 1982 (1) to 2001 (1) supports this theory. We show there are negative short term and positive long term elasticities.
Factors Affecting Physicians Early Retirement Intentions: Implications For Healthcare Delivery
Authors: Bahrami Bahman
Published: March 2016

Several authors have postulated that changes in the healthcare system, such as the growth in managed care, decreasing reimbursement, and the movement toward more integrated healthcare systems, perceived negatively by mature physicians, may contribute to their early retirement.  This, in turn, may produce adverse effects on the availability of medical care.  This study explores this and other related issues through analysis of data obtained from a survey of nearly four thousand physicians regarding factors potentially relevant to their early retirement decision.  While managed care is perceived to be an important factor in the early retirement decision of physicians, it does not necessarily lead to earlier retirement.  Physicians rank financial and personal factors as more important in their retirement decision.  Several of these factors significantly impact their expected early retirement age.  The results have several important implications for healthcare delivery relating to the retention or early retirement of effective practicing physicians, succession planning, and seamless generation of income.
The Effect Of Leadership Style Perception On Auditors Communication Behavior: A LISREL Analysisx
Authors: Chang Ruey-Dang
Published: March 2016

The purpose of the study was to determine whether the leadership style perception is associated with auditors’ communication behavior for information gathering activities. Questionnaire data were collected from 195 Taiwanese auditors with at least one year of audit experience. As proposed, the study indicates that CPA firms’ leadership style would have a significant effect on auditors’ communication behavior for exchanging and gathering information. According to the LISREL analysis, leaders in the participating Taiwan CPA firms tend to adopt initiating leadership style that concurs with the perception that CPA firms are formalized and structured. This initiating leadership style helps auditors’ communication behavior in information accuracy and satisfaction with supervisors.  However, initiating leadership style has a negative effect on boundary spanning.  It is the suggestion of the study that leaders in the CPA firms might want to encourage their auditors to engage more in boundary spanning activities for a better decision quality.
Is Customer Satisfaction Driving Revenue A Longitudinal Analysis With Evidence From The Banking Industry
Authors: Winkler Gerhard , Schwaiger Markus S.
Published: March 2016

The connection between customer satisfaction and the financial performance of companies has been under academic scrutiny for quite some time. Evidence regarding the long term impact of customer satisfaction is however relatively scarce. Furthermore, research has so far often neglected potential industry idiosyncrasies in estimating the consequences of changes in customer satisfaction. We provide an insight into the overall long run impact of customer satisfaction on operating revenues based on a longitudinal dataset for the Austrian retail banking industry. Our results corroborate the intuition of a positive long run effect of satisfaction on revenues. We can show, that a time lag of 1,5 years has to elapse for satisfaction to have a positive impact on sales.
Exchange Rate Misalignment And Current Account Sustainability: The Australian Experience
Authors: Hermet Francois , Hoarau Jean-Francois , Nurbel Alain
Published: March 2016

Australia’s persistent current account deficit engenders lively debates about its intertemporal solvency. This paper aims at showing whether there is really a misalignment of the $A real effective exchange rate ($A REER) and, if it is the case, at wondering about its real influence on the current account of Australia. The estimation of our empirical model puts forward a misalignment of the $A REER, but at the same time allows to emphasise the reduction in the magnitude of the misalignment since the adoption of the flexible exchange rate regime. Adding the stabilisation of the current account deficit, although recurrent, results in lending support to the Australian current account sustainability commonly held view.
Users Attitudes Toward Movie-Related Websites And E-Satisfaction
Authors: Cho Yoon , Ha Joseph
Published: March 2016

Numerous websites provide information, sell products, and offer services. However, not many websites have focused on usability issues, such as ease of use, usefulness, and customer satisfaction. Therefore, in this paper, the authors first consider what factors affect ease of use and usefulness and then how ease of use and usefulness affect attitudes toward websites and customer satisfaction. This study classified four different user groups based on their degree of involvement to measure different levels of perceived ease of use and usefulness. Uses and gratification theory (Herzog 1944; McGuire 1974; Luo 2002) has been applied in this study to explain users’ attitudes toward movie-related web sites and consumer satisfaction. This study found that online users’ positive attitudes towards movie-related websites impact their satisfaction, while their positive attitudes do not significantly lead to the actual purchase of tickets online. The findings of the study contribute to the development of the uses and gratification theory by applying it to the online users’ attitudes toward movie-related sites. Further, this study provides implications and offers suggestions to e-businesses dealing with movie-related products and services.
One Regions Response: The Emergence Of Hispanic Workers In Appalachia
Authors: Crawford Adam , Meade Adrianne , Spiller Shane , Stamper Charles
Published: March 2016

Surveys were conducted assessing level of preparedness of businesses in Eastern Kentucky for the coming wave of Hispanic immigration.   Information was summarized for businesses that have not employed Hispanic workers in the past, including a general overview of the cultural and language barriers providing guidelines to ease the transition.   Specific guidelines were accumulated regarding general cultural differences and language problems. The information has been organized into four areas containing both general and specific concepts.
Exploring Elder Consumers Interactions With Information Technology
Authors: Hough Michelle G.
Published: March 2016

Advances in health care are enabling the population of the United States to live longer.  Use of information technology can improve the quality of life for the elderly, yet many older consumers have limited interactions with information technology and so may be denied its potential benefits for enhancing quality of life.  This study explores older peoples’ current interactions with information technology, details personal and technological factors which may impact engagement, and discusses the resulting sociological and commercial implications for encouraging the elderly to embrace information technology toward enhancing quality of life.
Unemployment In Lebanon: Application Of Okuns Law
Authors: Naimy Viviane Y.
Published: March 2016

The purpose of this paper is to apply Okun-type relationship to the Lebanese equation in order to estimate the Lebanese potential output. An empirical study covering 400 households is carried out to investigate the employment status using the BLS criterion in determining the most useful measures of the labor market.