bluuebunny/crossref_metadata_2025 huggingface dataset:
Quality And Effectiveness Of Enterprise Resource Planning - Customer Relationship Management Systems: Implications For Information Systems Marketing Strategies
Authors: Hatzithomas Leonidas , Stamelos Ioannis , Fotiadis Thomas , Mylonakis John
Published: February 2016

The present research examines the success of Enterprise Resource Planning (ERP) systems in Greece, employing Delone and McLean’s model. The questionnaires of the study were e-mailed to the 1,049 largest organizations based on turnover and assets. The final research sample consists of 105 Greek enterprises. The list of organizations was compiled by using the Index of Companies and Products Directory (ICAP). Results show that users have more positive attitude towards system quality and information quality and less positive attitude towards service quality. Moreover, users believe that ERP systems enhance their performance and can contribute to the control of management. Furthermore, present paper proved that D&M model constitutes a causal model with the exception of the variable of system use that is only related to user satisfaction, and ERP system quality.The findings of this research trigger many theoretical and managerial implications and create lots of potential for future research in the fields of Information Systems, Management, and Marketing.
Who Succeeds In The Murky Middle?
Authors: Kainen Timm L. , Boyd David P.
Published: February 2016

This exploratory study examines technically educated middle managers performing ad hoc projects in flat organizations and develops a typology for examining the behavioral patterns associated with their effectiveness. Initial findings indicate the greatest success was achieved by “Type 1” managers (the Leaders) who were able to integrate collaborative selling skills and technical expertise within a web of both formal and informal interactions. Moderate success accrued to “Type 2” managers (the Learners) who used collaborative selling skills to develop social networks that allowed them to expand their own technical expertise. “Type 3” managers (the Leapers) primarily relied upon technical expertise as the tool for interacting with others and enjoyed only modest success. Although “Type 4” managers (the Laggards) had the requisite technical knowledge base, they were the least successful because their lack of collaborative selling skills made it difficult to utilize a compensatory social network. Suggestions are provided for leaders seeking to leverage and direct the abilities of key staff.
An Investigation Of Investors’ Use Of Reported Cash Flow And Accrual Information For Eight Countries
Authors: Hollister Joan , Shoaf Victoria
Published: February 2016

Using 1995 through 1999 data from the United States and seven other countries with different sets of national accounting standards (Canada, France, Germany, Hong Kong, Japan, Malaysia, and the United Kingdom), we test whether the cash flow component of earnings is more persistent than the accrual component, and then whether the relative persistence of these two earnings components is reflected in stock market returns. Using the Mishkin model employed by Sloan (1996) to test the data for each of the countries, we find that, while reported cash flows are significantly more persistent than accruals in each of the eight accounting regimes, Canadian companies are the only ones for which the pricing of equity securities is clearly efficient with regard to cash flow and accrual information. While there is some evidence for this stock market efficiency for the UK and German companies, it is not conclusive. For firms from France, Hong Kong, Japan, Malaysia, and the United States, the differences observed between the persistence of cash flows and accruals are not reflected in stock prices.
An Update On Budgetary Participation, Locus Of Control, And The Effects On Mexican Managerial Performance And Job Satisfaction
Authors: Leach-Lopez Maria A. , Stammerjohan William W. , Rigsby Jr. John T.
Published: February 2016

This study examines the effects of budgetary participation, and the personality variable, locus of control, on the performance and job satisfaction of Mexican managers working for US controlled maquiladoras on the US/Mexican border and within interior Mexico. This study follows the methodology employed by Frucot and Shearon (1991), finds similar empirical results, but reaches quite different interpretations and conclusions. While Frucot and Shearon interpreted their results as suggesting caution in the use of participative budgeting by US companies operating in Mexico, we find that Mexican managers working for US controlled maquiladoras in Mexico may exhibit cultural values much like their US counterparts and that the performance of these Mexican managers may benefit from budgetary participation.
An Analysis Of Firm Level Auditor Tenure On Audit Hours
Authors: Gist Willie E.
Published: February 2016

This study provides further evidence with respect to findings reported by Stein et al. (1994) and O’Keefe et al. (1994) on the demand for the various grades of professional labor audit hours. These studies found that demand for audit hours was a function of three sets of client factors: size, complexity, and risk. However, contrary to what might be expected, they did not find that auditor learning had a significant effect.  Using a data set consisting of 75 audits of publicly-held companies obtained from four international accounting firms, we test the generalizability of their findings to our more diverse data set and further examine the effects of auditor learning on audit hours.            We find the results reported by Stein et al. and O’Keefe et al. generalizable to our data set, indicating their findings to be robust and our samples comparable.  Although perhaps not of economic significance, the data also tends to suggest differential auditor learning across various staff levels in a complex relation.  That is, the ability to observe learning is dependent on auditee size.  There appears to be some learning for partners, managers, and seniors in audits of smaller auditees.  However, given the limitations of our data set and consideration of economic significance versus statistical significance, the evidence is not convincingly strong in support of auditor learning on repeat engagements.  We recommend further investigation as to whether both an auditor tenure indicator variable and a auditor tenure by auditee size interaction variable simultaneously considered in the model are an appropriate specification of the audit production function to capture auditor learning in a cross-sectional analysis.
Does Growing Economy And Better Governance Impede Banking Efficiency? A DEA Analysis
Authors: Rehman Ramiz Ur , Zhang Junrui , Ali Rizwan , Qadeer Abdul
Published: February 2016

The paper estimates the efficiencies of Pakistani banking sector from 1998-2009. The analysis is further extended and regressed estimated banking efficiencies by using Data Envelopment Analysis (DEA), with macro-economic indicators and corporate governance variables of the banking sector. The purpose of this analysis is to determine the impact of overall economic conditions of a country and corporate governance practices on banking efficiencies. The results suggest that the corporate governance practices, like, board size, board independence have positive impact on overall banking sector efficiencies of Pakistan. Also, the GPD growth and interest rates have positive and negative impact on banking efficiencies respectively. The study has not found any significant difference in banking efficiencies of state-owned, private and foreign banks of Pakistan.
Information Asymmetry And The Role Of Foreign Investors In Daily Transactions During The Crisis; A Study Of Herding In The Indonesian Stock Exchange
Authors: Ramli Ishak , Agoes Sukrisno , Setyawan Ignatius Roni
Published: February 2016

The purpose of this study is to prove that there was herding behavior by domestic investors following that of foreign investors in the Indonesian Capital Market (IDX) and that the herding was influenced by information asymmetry. It began when global investors undertook international diversification to the IDX because the returns on their portfolios were not on the efficient frontier during the crisis and because of the low correlation between Indonesia’s economy and the American and European economies. Utilizing the IDX daily transaction data during the years 2009-2011, the herding behavior of domestic investors, which followed that of foreign investors, was tested by Lakonishok models as was the influence of information asymmetry on the herding. It was found that the herding behavior in the IDX occurred in buy, sell or entire herdings (buy and sell). There were 0.40 to 0.55 buy herdings and 0.20 to 0.40 sell herdings during the crisis in 2008 and 2009. Buy herding then continued in 2010 onwards, although with lower intensity (0.05 to 0.20); however, sell herding decreased dramatically, and there has been almost no sell herding since then. Nevertheless, domestic investors did then sell in the opposite strategy, which was to sell when foreign investors tended to buy. Subsequent findings demonstrated that herding occurred with the influence of information asymmetry between domestic and foreign investors. 
US Stock Market And Macroeconomic Factors
Authors: Jareño Francisco , Negrut Loredana
Published: February 2016

This paper analyzes the relationship between the US stock market and some relevant US macroeconomic factors, such as gross domestic product, the consumer price index, the industrial production index, the unemployment rate and long-term interest rates. All the relevant factors show statistically significant relationships with the stock market except for the consumer price index, and the signs are consistent with the findings of previous literature.
Cross-Countries Empirical Analysis Of GCC Financial Systems Instability
Authors: El-Sady Hassan Mounir
Published: February 2016

In literature, the drivers of each of the Gulf Co-operation Council (GCC) country financial system instability did not receive adequate attention to be investigated separately, since the GCC countries are perceived as one Oil & Gas economy with the same financial risk drivers. This paper fills this gap by examining the relative importance of the financial risk drivers for each GCC country capitalizing on time series analysis and utilizing monthly rating of each GCC country’s financial risk driver for the period of Jan. 2000 to Dec. 2013.

 

This paper argues that the drivers of each GCC’s country financial system instability are different and have unalike explanatory power from one GCC country to another. Meanly, it examines the impact of Foreign Debt Service as a percentage of Exports of Goods and Services (FDS/EGS), Foreign Debt as a percentage of GDP (FD/GDP), Net International Liquidity as months of Import Cover (NIL/IC), Current Account as a percentage of Exports of Goods and Services (CA/EGS), and Exchange Rate Stability (EXRS) on each GCC country financial system instability.

 

In terms of financial risk rating, results show that NIL/IC has negative impacts on all GCC countries financial risk rating. For financial system instability, results indicate that it is driven by CA/EGS in Qatar, KSA, Oman and UAE, by FD/GDP in Kuwait and Bahrain. In terms of the explanatory power of the GCC financial risk, results revealed that FD/GDP has the highest explanatory power in the case f Kuwait, KSA and UAE, CA/EGS in the case of Qatar and Oman, while the FDS/EGS has the highest explanatory power in the case of Bahrain.
Stock Picking Techniques: The Practice Of Applied Money Managers
Authors: Christofi Andreas C. , Harris Peter , Kallianotis Ioannis N. , Malindretos John , Scoullis Moschos
Published: February 2016

This study examines the diverse methods practitioners of money management use in order to choose stock investments. The authors discover they use discounted cash flow, multiples, balance sheet approaches. Additionally, they consider industry forces such as demographics and psychographics.
Social Media and the Fear of Missing Out: Scale Development and Assessment
Authors: Abel Jessica P. , Buff Cheryl L. , Burr Sarah A.
Published: February 2016

For many, viewing social media causes them to relate their own lives to what they are seeing or reading, resulting in feelings that they are somehow missing out.  It is suggested that the fear of missing out influences decision making and behavior. The current research explores the measurement of FOMO, focusing on scale development and validation. Using extant scales for inadequacy, irritability, anxiety, and self- esteem, a list of items (n=37), postulated to measure FOMO, was created. In addition to the scale items, questions to assess behavioral and demographic characteristic were included.  A pre-test of the survey instrument was conducted (n=30).  The final survey was administered electronically, resulting in a useable sample of n=202. Principal components analysis resulted in a 10 item, 3-factor solution explaining 71% of the overall variance. The three factors performed reasonably well all with Cronbach’s alpha above or near Nunnally’s suggested .70 (Nunnally, 1978). Using the newly created scale, FOMO scores were calculated for each respondent. Results suggest significant differences in social media consumption across levels of FOMO.  Results also suggest significant differences in the use of particular social media based on ones level of FOMO.  Limitations include the sample and it is suggested that future research, including confirmatory factor analysis, should be conducted.
The Future Of Online Internet Marketing: A Solution To Behavioral Marketing Using Biometrics
Authors: Gilmore William , Erdem S. Altan
Published: February 2016

Internet marketing is still an experimental area that continues to grow, evolve and adapt.  With the virtual limitlessness space of the WWW, the strategic placement of internet advertisements is much more complex and goes beyond the traditional marketing approach of researching demographics.  Several attempts have been made through the fields of technology and marketing to overcome the anonymousness of the computer user’s interests and preferences to move toward a direct behavioral approach to online marketing; more specifically, identifying the users on the internet, collecting profiles of their interests and delivering advertisements that appeal to their specific preferences.  This paper reviews the current approaches to Internet behavioral marketing and its shortcomings as well as biometrics and its potential for more effective Internet marketing.
Impact Of Nurse Unionization On Fiscal Viability And Selected Measures Of Quality In Hospitals
Authors: Morey Jim , Scherzer Gary , Lee Hoseoup , Wallis Kenneth , Gladney Laura Francis
Published: February 2016

Seventy-three New York hospitals were examined to determine if a difference existed between hospitals with nursing unions versus those without as it pertains to fiscal viability and quality of care.  Several financial variables were used to construct a fiscal viability index; and a quality index was created from selected mortality and procedural measures that may be used to measure specific aspects of institutional care.  The premise that the union status of a hospital’s nursing staff will influence fiscal viability and quality is based on the impact that unionization may have on staffing and cost per patient.  The literature is replete with studies that assess the relationship between nurse staffing levels and quality.  In some cases there is a clear and compelling relationship, but in others, it is indeterminate.  Utilizing union status, selected employee variables, and financial and quality of care indices, four statistical models were prepared to explain these the interaction of these variables  
Optimal Spending In A Private Foundation Given Known Parameters
Authors: Haber Jeffry
Published: February 2016

Private foundations are subject to an income tax of either 1% or 2% on their net investment income.  The choice of whether to apply the 1% or 2% is based on a percentage derived by taking the funds expended divided by the asset base.  If the percentage expended in the current year was greater than the average percentage for the last five years the foundation qualifies for the reduced percentage.  Optimal spending is defined as the amount necessary to be expended in the current year to qualify for the reduced tax rate.  The only accurate way to calculate the percentage is after the year is over (this can be somewhat modified if the foundation opts to use first-of-month values for their assets, instead of the more common end-of-month values).  While accurate, this is not helpful for the private foundation that wishes to proactively try to qualify for the reduced percentage.  Therefore, a number of assumptions must be made in performance of the calculation.  This paper treats the assumptions as constants, based on the best estimate by an organization.  Future research will lift this constraint, but as a first step in developing the literature on optimal spending, using known parameters is justified, and perhaps required.
Business Student And Practitioner Work Goals And Their Implications
Authors: Richards Clinton H. , Corney William J.
Published: February 2016

The correspondence between individual work goals and available organizational rewards is a primary determinant of job satisfaction and motivation and is also likely to impact job performance. Differences between upper and lower division business students’ work goals suggest that changes had occurred as the students progressed through the curriculum that are likely to be functional for their work adjustment in modern organizations affected by current trends in job and organization design. However, some student priorities remained poorly matched with the available rewards and work requirements they are likely to find in these organizations.  The mismatched priorities contrasted sharply with those displayed by U.S. managers in a previous study.
Exploring Accounting Fraud In The Subsidiary Environment
Authors: Troy Carmelita , Domino Madeline Ann , Landry Steven P.
Published: February 2016

This research explores accounting fraud in the subsidiary environment.  Utilizing institutional theory, we propose that the subsidiary environment provides an opportune setting and vehicle for individuals to commit accounting fraud.  While a growing body of literature exists on accounting fraud, minimal work has focused on the role of the subsidiary in accounting fraud, as reported by the Securities and Exchange Commission (SEC).  We sample companies for which the SEC has documented accounting fraud in their enforcement releases.  We then analyze the related SEC documents to determine to what extent, if any, a subsidiary is involved in the accounting fraud.  Our preliminary results provide evidence related to the industries, circumstances and types of accounting fraud that take place in a subsidiary environment.  These findings provide auditors, regulators, and designers of management control systems with additional insights as to the factors surrounding fraud when companies operate in a subsidiary environment.
The Labor Agreements Between UAW And The Big Three Automakers-Good Economics Or Bad Economics?
Authors: Lucas John J. , Furdek Jonathan M.
Published: February 2016

On October 10, 2007, the UAW membership ratified a landmark, 456-page labor agreement with General Motors.  Following pattern bargaining, the UAW also reached agreement with Chrysler LLC and then Ford Motor Company.  This paper will examine the major provisions of these groundbreaking labor agreements, including the creation of the Voluntary Employee Beneficiary Association (VEBA), the establishment of a two tier wage structure for newly hired workers, the job security provisions, the new wage package for hourly workers, and the shift to defined contribution plans for new hires.  The paper will also provide an economic analysis of these labor agreements to consider both if the “Big Three” automakers can remain competitive in the global market and what will be their impact on the UAW and its membership.
Min And Max Uniform Extreme Interval Values And Statistics
Authors: Jance Marsha , Thomopoulos Nick
Published: February 2016

The min and max uniform extreme interval values and statistics; ie expected value, standard deviation, mode, median, and coefficient of variation, are discussed.   An extreme interval value <span style="position: relative; line-height: 115%; font-family: "Calibri","sans-serif"; font-size: 11pt; top: 4pt; mso-fareast-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-text-raise: -4.0pt; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">is defined as a numerical bound where a specified percentage α of the data is less than <span style="position: relative; line-height: 115%; font-family: "Calibri","sans-serif"; font-size: 11pt; top: 4pt; mso-fareast-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-text-raise: -4.0pt; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">. A numerical example and an analysis of the min and max extreme interval values and statistics are provided.  In addition, a procedure for finding the min and max extreme interval values for different uniform parameter values, and an application of this research are presented.
Videoconferencing As A Tool For Recruiting And Interviewing
Authors: Baker Erica , Demps II Julius
Published: February 2016

The purpose of this pilot study is to explore opportunities for CSX, a Fortune 250 transportation company, to reduce costs associated with recruiting and interviewing potential job candidates.  Videoconferencing technology has been identified as a potential method of reducing these expenses.  It was discovered that recruiters at CSX were spending a great deal of time and money by traveling to universities to recruit students to work for the organization.  Additionally, large sums of money were spent to bring potential job candidates to the headquarters for multiple interviews, which is located in Jacksonville, FL.  This pilot study was intended to enrich the limited body of recent research as it relates to the integration of videoconferencing as a tool for interviewing.  This paper was also intended to gain further insight as to how CSX could benefit through the integration of videoconferencing technology into the human resource selection process in an effort to save time and money. 
Generational Perceptions: Workers And Consumers
Authors: Nicholas A.J.
Published: February 2016

Today’s workers and consumers consist of four generations of individuals raised with very different technologies and lifestyles. How does this affect attracting and retaining individuals as workers or consumers? Generational differences of Traditionalists, Baby Boomers, Generation X and Generation Y may influence their values and preferences.   Why will understanding these dissimilar perceptions be important? According to Murphy (2007), “different perspectives on issues like work ethic, leadership, and authority can cause conflict, frustration, and misunderstanding if not managed well” (p.18).  In a recent “World of Work Survey” (2008), the older and younger generations noted little or no interaction with the other. This is not conducive to a cooperative environment where working with and learning from one another can be vital. Understanding what appeals to the generations as consumers is also critical for organizations.  Targeting specific generations for their preferences and reaching them through media that is suitable to their style is an important marketing trend (Marconi, 2001).  Customizing for these dissimilar cohorts will require knowledge of their particular attitudes and inclinations.  Understanding these different perceptions will enable improved communications for the workforce and the consumer. This paper seeks to clarify some of these differences.
Protecting The Supply Chain: Differentiating Large And Small Suppliers
Authors: Platt Harlan , Platt Marjorie
Published: February 2016

This paper recounts the history of early warning failure models and then adds to that literature by evaluating the proposition that all suppliers can be treated similarly when evaluating failure tendencies. The work is performed for the automobile supplier industry because that industry has a long and complex supply chain structure and because we have a history of working with major automotive OEMs to protect their supply chain. The project benefited from the support and cooperation of BBK Ltd. the largest turnaround firm worldwide engaged by the automobile sector. In contrast to previous work which utilized a single predictive model to indicate the likelihood that a supplier company was in distress, our effort tested the idea that large and small automobile suppliers face different exigencies and therefore require separate predictive models. The paper concludes by identifying the key factors to consider when reviewing the health of automobile suppliers.
A Comparative Study Of Traditional Mass Media, The Internet And Mobile Phones For Integrated Marketing Communications
Authors: Hongcharu Boonchai , Eiamkanchanalai Somkiat
Published: February 2016

Integrated marketing communications is now experiencing one of the most interesting developments as most media for communicating with the target audience are gradually evolving.  The revenues of the traditional mass media with wide coverage such as over-the-air broadcast television and newspaper are dropping as advertising revenues for these mass media do not provide promising results as expected by the marketers.  The target audience of these mass media is drifting away to more segmented media such as cable and satellite television, special magazines and the Internet.  New communication technologies have broadened opportunities for the Internet and mobile phones to grow significantly during the past decades and have been utilized for marketing communication purposes.  This study intends to explore the characteristics of the traditional mass media, the Internet and mobile phones to better understand the strengths and weaknesses of their channel characteristics.  Then, using the Schramm’s Communication process model, we will analyze and compare the significant elements of communication process of the three types of media. The comparison will provide a better picture of the related factors in communication which can help us design the integrated marketing communication programs more effectively.  Finally, the implications for brand building and customer relations will be provided.   It is expected the study will provide an insight for marketers to understand what is evolving in the media world and to prepare them to respond to those changes.
The Impact Of Perceived Value On Spa Loyalty And Its Moderating Effect Of Destination Equity
Authors: Anuwichanont Jirawat , Mechinda Panisa
Published: February 2016

Numerous empirical studies have extensively investigated perceived value as a unidimensional measure in the product and service setting. However, research scholars argued that this unidimensional conceptualization lacks validity and assumes that consumers have a shared meaning of value. Moreover, this unidimensional measure fails to give marketing practitioners specific direction on how to improve value. Thus, the multi-dimensional conceptualization of perceived value including five dimensions (quality, emotional response, monetary price, behavioral price and reputation) was employed to investigate service loyalty in the spa industry. This study aims to examine the relative effects of perceived value dimensions on satisfaction and trust and the impact of satisfaction and trust on loyalty. The moderating effects of destination equity are also taken into account. The empirical results support the significant impact of quality, emotional response, monetary price, reputation on satisfaction and trust as hypothesized. In contrast, no support was found on the link between monetary price and trust and between behavioral price and satisfaction and trust.  Consistent with previous studies, the impact of satisfaction and trust on loyalty constructs were significantly supported. The moderating effect of destination equity on the relationship between satisfaction and loyalty was significantly apparent. In contrast, no support for the moderating effect of destination equity on the influence of trust on loyalty was found. Implications of the results are discussed.
The Troubled Asset Relief Program (TARP) And The Financial Crisis Of 2007-2008
Authors: Nguyen Anh Phuong , Enomoto Carl E.
Published: February 2016

When the financial crisis that started in the summer of 2007 took a turn for the worse in the fall of 2008, the Fed and Treasury Department engaged in efforts to stabilize financial markets.  The Fed continuously reduced the discount rate and made loans to AIG, JPMorgan Chase, Morgan Stanley and Goldman Sachs.  The U.S. Treasury Department initiated the Troubled Asset Relief Program (TARP), which many felt was a waste of federal dollars.  Using a GARCH(1,1) model, this paper finds evidence that volatility in stock index returns was reduced after October 14, 2008 when the TARP Capital Purchase Program was announced.
Exploratory Analysis Of The Readability Of Information Privacy Statement Of The Primary Social Networks
Authors: Jafar Musa J. , Abdullat Amjad
Published: February 2016

The goal of a privacy policy statement of a web site is to inform users of the policies and procedures of a web-site as it relates to their collection, use, sharing, access, security and use of technology as it relates to collection of data (cookies and web beacons) and disclosure of personally identifiable information when a user visits the web site.

 

In this paper we perform exploratory data analysis of the historical evolution of the readability as well as the reading grade level of the privacy policy statements of Google, Yahoo, Myspace and Facebook.  We used the Flesch-Kinkaid, Gunning Fog and SMOG reading grade analysis measures. We gathered summary statistics of the complexity of each privacy statement (count of 3+ syllables words, count of 6+ characters words, count of 20+ word sentences).

 

We conclude that (1) Except for Yahoo.com, these privacy policy statements are currently written for web-users with a minimum of 2 years of college education. This is not the case for most of social networks users. (2) Using Yahoo.com as a benchmark, privacy policy statements can accomplish their goals and maintain a reading grade level of high school education or less. Accordingly, social networks can accomplish their goal of providing clear and concise privacy policy statements without having to complicate the policy statements with too many 3+ syllable words, 6+ characters words and 20+ word sentences.  In summary, it is possible to write a legally binding privacy policy statement that is also clear and easy to read.
Strategic Sales Conversations As A Foundation For Effective Partnership Selling
Authors: Shepherd C. David , Miles Morgan P. , Munilla Linda S.
Published: February 2016

This paper presents a new sales organization tool, strategic sales conversations, that can be used to enhance relationships with customers. Strategic sales conversations are an adaptation of strategic conversations in an inter- and intra- organizational context in which the selling firm is attempting to utilize open and honest communication to better understand the long-term needs of the buying organization.  A process model of strategic sales conversations is developed and its implications are discussed. 
Accounting Scandals And Stock Performance: Life After Enron
Authors: Rahman Matiur , Burckel Daryl V. , Mustafa Muhammad
Published: February 2016

This paper studies the effects of earnings restatements of selected ten U. S. companies by implementing the event study methodology. The effects are asymmetric across these companies as they are heterogenous in terms of industry classifications. The effects are also conditional upon the fraud and coming-out-clean perceptions about them. Additionally, the effects are dependent on the demand prospects for their products and services.
The Housing And Economic Recovery Act Of 2008
Authors: Kroleski Steven L. , Reville Patrick J. , Mangiero George A.
Published: February 2016

The 2008 economic crisis world-wide was caused by many factors.  However, of the most blatant contributors in the U.S. were the failure of sub-prime mortgages and the government’s failure to properly regulate the banking loan industry. This triggered the passage of the Housing and Economic Recovery Act of 2008, which was enacted on July 30, 2008.  This Act, in the collective opinions of the authors, is a little too little and a little too late to actually remedy the massive harm caused by these types of loans and the abuses in the home loan industry.
Optimal Spending In A Private Foundation
Authors: Haber Jeffry
Published: February 2016

Private foundations are subject to an income tax of either 1% or 2% on their net investment income.  The choice of whether to apply the 1% or 2% is based on a percentage derived by taking the funds expended divided by the asset base.  If the percentage expended in the current year was greater than the average percentage for the last five years the foundation qualifies for the reduced percentage.  Optimal spending is defined as the amount necessary to be expended in the current year to qualify for the reduced tax rate.  The only accurate way to calculate the percentage is after the year is over.  While accurate, this is not helpful for the private foundation that wishes to proactively try to qualify for the reduced percentage.  Therefore, a number of assumptions must be made in performance of the calculation.  Previous research has treated the assumptions as constants, based on the best estimate by an organization.  This paper will lift this constraint, using confidence intervals to develop a useful tool to allow an organization to scale their spending to the necessary level to achieve the reduced tax rate.
Economics For The Elderly: New Business Products And Options
Authors: Kroleski Steven L. , Ryan Huldah A. , Bottiglieri William A.
Published: February 2016

In this paper, we examine three types of money management tools that could be used in estate and financial planning matters.  The first two, the life settlement, which enables the sale of life insurance policies in secondary markets, and the reverse mortgage, which is a loan taken out against the home equity accumulated and requires no repayment as long as the homeowner lives in the home, have been used as investment vehicles by insurance companies, banks, hedge funds, and other investment entities.  The third tool, the power of appointment, provides counsel on the proper format for preparing the deed to minimize the tax implications related to the transfer of assets from the parent to the heirs. 
A Systematic Approach For Entrepreneurial Innovation
Authors: Stovall John S.
Published: February 2016

This paper will review some common perceptions about corporate behavior that is likely to predict a successful NPD program in established and replicated area of research.  It will then test attempt to support whether those same behaviors also will predict success among entrepreneurial firms with similar strategies.
Professionals And Executives Support A Relationship Between Organizational Commitment And Spirituality In The Workplace
Authors: Marschke Eleanor , Preziosi Robert , Harrington William
Published: February 2016

This research was aimed at the study of organizational commitment to the relationship of spirituality in the workplace.  In addition, organizational commitment and spirituality in the workplace was analyzed as stand alone variables.  The design of this study was to interpret, develop, test and present research that explains the connection between workplace spirituality and a person’s perception to the relationship of organizational commitment.  The ultimate goal of this research was to examine the relationships of the variables that would lead to further growth in employee development, increased job performance, lower turnover rates, higher profits and employee retention as they relate to organizational goals and strategies.  his research indicated that there is a widespread belief that for companies to survive into the 21st century in the face of economical downturn and global competition, it is necessary for leaders and employees to tap into their spiritual resources.  All the collected evidence from this research points to a strong and significant relationship between the variables.  The potentially groundbreaking nature of this research leaves no doubt that the intuitively positive relationship between spirituality in the workplace and organizational commitment may transform individual and organizational lives in ways unrestricted by natural law.
Sustainability And Infrastructure Resource Allocation
Authors: Rosa Duane J.
Published: February 2016

Sustainability implies using, developing and protecting resources in such a manner that enables society to meet current needs and provides that future generations will be able to meet their needs, from the joint perspective of economic, environmental and social objectives. Sustainable resource use implies a concern for intergenerational equity in the long-term decision making of society. The purpose of this paper is to evaluate the concepts of sustainable development from the perspective of infrastructure resource allocation, and in particular for sustainable transportation. The concept and methods of assessing sustainable transportation are discussed. Most state transportation agencies use performance measures to define specific transportation strategies rather than having a comprehensive sustainable transportation policy. Planning for transportation sustainability requires a paradigm shift changing the way people think about and solve transportation problems.
Obama Health Care Reform Proposal From An International Perspective
Authors: Mirmirani Sam
Published: February 2016

This paper discusses the importance of reforming the health care system in the United States. In doing so, a sample of industrialized countries that have had an established universal health care plan is analyzed. Furthermore, the proposed reform plan by President Obama is discussed.  The future prospects of the proposed reform plan by President Obama is explained in the concluding remarks.
The Impact Of Organizational Change On Information Systems Security
Authors: Cline Melinda , Guynes Carl S. , Nyaboga Andrew
Published: February 2016

When major change is imposed on organizations, there is often resistance and resentment.  Organizational change has been identified as one of the key issues that will present significant challenges to an organization’s effective and timely implementation of privacy and security standards.  It will be necessary to identify specific implementation requirements that represent the most significant organizational change challenges.  Organizations will also have to identify processes and methods to foster acceptance of the change associated with the  entire compliance project  This research examines changing information security requirements and the strategies organizations are developing to meet the related challenges. 
External Environmental Analysis For Small And Medium Enterprises (SMEs)
Authors: Banham Heather C.
Published: February 2016

Small and Medium Enterprises (SMEs) face unique challenges in the business environment.  SMEs need to successfully deal with the prevalent forces for change if they are to survive and grow and meet the expectations to create investment and employment opportunities.  Successfully adapting to change from technological advances, customer expectations, supplier requirements, the regulatory environment and increasing competition requires successful implementation of organizational change. The ‘Degrees of Turbulence’ Model is proposed as a self assessment tool to aid SMEs in their environmental scan and to assist in assessing the potential impact and adjusting to the impending changes in the external environment to ensure continued viability.  
Portability Rewards And Avoidance Of Longevity Risk: Factors In The Growth Of Defined Contribution Plans
Authors: Hollingsworth Beverley , Wang Wei
Published: February 2016

The decline in defined benefit plans has been offset by a significant growth in defined contribution plans. An important consideration in this phenomenon lies in the fact that employees view this shift as a tradeoff between longevity risk and portability rewards. Companies are shifting from defined benefit plans to avoid the longevity risks associated with such plans. On the other hand, in some instances when given the option, employees chose defined contribution plans, due to the associated portability rewards where participants have a choice of rolling over, or transferring plans from former employers.. This paper examined research relevant in assessing factors contributing to growth in defined contribution with particular interest in 401(k)s and the relationship between investment returns, the availability of loans, and investment strategy that may affect plan growth. It is concluded that there is insufficient evidence for assuming a relationship between investment returns, loan availability and investment strategy and the growth of defined contribution plans.
Trends In Green Agribusiness: A Look At Anaerobic Digesters
Authors: Bramorski Tom
Published: February 2016

The need to reduce emissions that pollute the environment has been well documented. In many studies agriculture has been identified as one of the major contributors to environmental contamination. In this paper we discuss anaerobic digesters as a way to reduce agricultural contamination of the environment and generate electrical energy. We also discuss select cases of Midwestern farms that implemented the technology.
Revenue Management In Manufacturing: A Research Landscape
Authors: Cheraghi S. Hossein , Dadashzadeh Mohammad , Venkitachalam Prakash
Published: February 2016

Revenue management is the science of using past history and current levels of order activity to forecast demand as accurately as possible in order to set and update pricing and product availability decisions across various sales channels to maximize profitability. In much the same way that revenue management has transformed the airline industry in selling tickets for the same flight at markedly different rates based upon product restrictions, time to departure, and the number of unsold seats, many manufacturing companies have started exploring innovative revenue management strategies in an effort to improve their operations and profitability. These strategies employ sophisticated demand forecasting and optimization models that are based on research from many areas, including management science and economics, and that can take advantage of the vast amount of data available through customer relationship management systems in order to calibrate the models. In this paper, we present an overview of revenue management systems and provide an extensive survey of published research along a landscape delineated by three fundamental dimensions of capacity management, pricing, and market segmentation.
The Role Of Stochastic Dominance In Determining Discount Rates In Tort Cases
Authors: Gordon David
Published: February 2016

In this paper the basic responsibilities of a forensic economist are introduced. The role of the discount rate in this process is explained. Prior research on the choice of an appropriate discount rate is examined. The forensic economist must choose either a real rate of interest or a nominal rate. The choice is further compounded by the possible need to utilize a risk adjusted interested rate. The role of the variance and stochastic dominance is then examined. Different types of stochastic dominance are explained. It is found that the concept of stochastic dominance is a more general concept of risk than the variance and thus could be more accurate to use when evaluating future income streams in legal cases involving torts.
Fair Value Accounting: A Historical Review Of The Most Controversial Accounting Issue In Decades
Authors: Emerson David J. , Karim Khondkar E. , Rutledge Robert W.
Published: February 2016

Historically, there have been many disputes in the area of corporate financial reporting.  However, one of the primary issues of disagreement between practitioners, regulators, and theoreticians is that of valuation of financial statement components.  The latest twist in the evolution of valuation is the push for (and against) the use of a fair value approach.  The purpose of this paper is to examine the history and evolution of how the most critical elements of an entity’s financial statements are valued.  We provide a history of valuation of financial statement components, and identify the issues involved.  Further, we examine the criticisms of actions taken by the regulatory bodies in their efforts to standardize and advance accounting practices.  Particularly, we focus on the evolution of fair value measurements.  Arguments both for and against the implementation of fair value accounting are provided.
Hub-And-Spoke Airlines Versus Low-Cost Airlines And Price Discrimination
Authors: Aydin Recai , Morefield Roger
Published: February 2016

The purpose of this study is to examine the impact of the continuing trend in the U.S. Airline industry away from hub-and-spoke (network) airlines and toward low-cost airlines. The model of this study examines the level of success which the network carriers may experience by using market segmentation and price discrimination to sustain profitability in the face of the growth in market share held by low-cost carrier airlines.
Some Evidence On The Secondary Market Trading Of Syndicated Loans
Authors: Nigro Peter J. , Jones Jonathan D. , Aydogdu Murat
Published: February 2016

An important recent development in U. S. capital markets is the tremendous growth in the secondary market trading of syndicated loans. This paper uses a unique trading data set for syndicated loans over the period 1997 to 2003 to empirically investigate two major issues. First, we present a statistical overview of the recent growth in the secondary market trading of syndicated loans. Second, we examine the determinants of which syndicated loans are most likely to be traded in the secondary market using binomial logistic regression models. We find that syndicated loans that are larger, have longer maturities, are underwritten by larger syndicates, and are used for debt repayment, takeovers, and leveraged buyouts are more likely to be traded. Lender reputation plays an important role as well, with loans originated by very active lenders more likely to be traded.  We also find that syndicated loans made to borrowers with only senior debt ratings are more likely to be traded in the secondary market than loans made to borrowers with both a debt rating and equity that trades in a stock exchange. This result most likely reflects the growing demand of institutional investors for the higher yields of levered and highly levered syndicated loans made to riskier opaque borrowers with less available market information.