bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring Cross-Cultural Differences In Social Knowledge Creation And Exchange: A Preliminary Examination
Authors: Girard John , Bertsch Andy 
Published: March 2016

This paper chronicles an exploratory, in-progress research project that compares the findings of Hofstede’s cross-cultural research with those of Forrester’s Social Technographics research. The aim of the project is to determine if a relationship exists between cultural differences and social knowledge creation and exchange. Part one of the study mapped Davenport and Prusak’s information and knowledge creation theories to the six components of Forrester’s Social Technographics study (creators, critics, collectors, joiners, spectators, and inactives). Next, the Social Technographics results from 13 nations were compared with Hofstede’s four cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity). The analysis included exploring the relationship visually using 24 scatter diagrams, running correlation coefficients (Peasson’s r) for each relationship, testing for significance of Pearson’s r, and finally conducting regression analyses on each relationship. Although the authors believe that culture influences behaviours, this study did not reveal any reasonable relationships between culture and placement along the Social Technographics. However, it is possible that there exists problems in the Hofstede scales. The Hofstede scales have been highly criticized in the literature. It may be that other cross-cultural models such as GLOBE, Schwartz, Triandis, or others may yield different results. In this regard, further research is necessary. The next phase of the project will compare Social Technographics with the GLOBE project findings.
Human Resource Managers Impliment Effective Organizational ChangeThrough Leadership & Process Management
Authors: Mosca Joseph B. , Puches Linda , Buzza John 
Published: March 2016

Organizational restructuring has been the reaction to business trends and economic fluctuations and is a continuing, sound practice. The perception of doing business has changed and so have the awareness, expectations, and values of employees. It is evident that if organizations and managers of the future are to survive, they must continually adapt their methods of operating to new situations and a diverse workforce.Without visionary leaders, organizational change may not work. Old theories of authoritative leadership have proven to be ineffective in today’s environment. Successful change must focus on tasks, bottom-up feedback, employee participation at all levels and skilled leadership. All of this is possible by transforming the organization with an organic structure comprised of innovative, democratic leaders. The U.S. has experienced many economic changes and this paper wants to focus on manufacturing that these authors believe will be on the up-swing as the trend of “Made in America,” is beginning to take hold.
Specialty Food And Beverage: A Case Study Of Small Business Management
Authors: Doyle Barry , Bell Art , Smith Dayle 
Published: March 2016

Specialty Food and Beverage is facing growing pains from its rapid expansion over the last decade and more. The case provides a summary of the challenges faced by the company in the areas of supply chain management, marketing plans, the creation of economic value, and the development of a long term strategy for profitable growth.
Peerless Electric & Gas Company
Authors: Klein Gerald D. 
Published: March 2016

This case, based on a real situation, illustrates how interdepartmental conflict can affect company performance and is a prelude for a thorough discussion of the antecedents and management of interdepartmental conflict. The case is appropriate for MBA and upper-level undergraduate business students. At Peerless Electric & Gas Company, sales personnel in the Marketing department are responsible for the sale of new commercial and industrial lighting, a very profitable business. The extent to which sales is successful depends on the work of another Peerless department - Engineering and Installation (E/I) - which is responsible for designing, pricing, and installing lighting systems. The departments report to different managers and each operates under a different set of performance expectations. Currently, neither the planning and pricing nor the installation of new systems is done in a customer-focused, timely fashion, which jeopardizes the sales of new systems.
Yahoo! And The Chinese Dissidents: A Case Study Of Trust, Values, And Clashing Cultures
Authors: Venezia Gerald , Venezia Chiulien C. 
Published: March 2016

This case involves the global business ethics of two distinctly different cultures whose definition of human rights is embedded within their differing historical traditions. The Constitution of the United States guarantees individual rights for each of its citizens, including free speech and the right to petition the government. The People’s Republic of China traces its roots to the ancient tradition of Confucius and the Mandate of Heaven that advocated the Emperor’s responsibility to provide economic justice to instill social harmony. This perspective is echoed by the Communist’s party of the PRC with its insistence on the prohibition of public dissent. How then should an American firm address these issues while remaining competitive in the global arena and should they be held responsible for abiding to foreign law? This case presents the ethical dilemma faced by democratic multinationals conducting business globally.
Maile-Ann Company: A Matrix Approach To Reciprocated Support Department Cost Allocations
Authors: Togo Dennis F. 
Published: March 2016

The reciprocal method for allocating support department costs has been shown to be better than the direct and step-down methods. In addition, a matrix approach for the reciprocal method has been presented often in academic journals. Yet, the instructional use of spreadsheet matrix functions for reciprocal cost allocations has been limited as many authors continue to present two-department simultaneous equations solved by algebraic substitutions. The Maile-Ann Company presents an intuitive matrix approach to allocating reciprocated costs of many support departments. The case converts commonly used algebraic expressions of support department reciprocated costs into an equivalent matrix relationship. Spreadsheet matrix functions compute each support department’s reciprocated costs and allocate them to user departments.
Ponderosa Development: A Financial Reporting Case
Authors: Watkins Larry , Stell Roxanne , Maris Brian 
Published: March 2016

This case, or parts thereof, is appropriate for use in an undergraduate intermediate accounting course or an undergraduate/graduate financial accounting cases course. This case deals with various financial reporting issues such as interest capitalization, asset impairment, contingent items, and troubled-debt restructuring. This is all done with a backdrop of a bursting real estate bubble and a national credit crunch. The write-up of the solution to this case is also a useful vehicle for student preparation of either a professional memo or an executive summary. Both provide reinforcement of technical writing skills.
How An Inventory Cost Misinterpretation Led To Chaos For Purchasing And Operations In A LEAN System
Authors: Furdek Jonathan M. 
Published: March 2016

A firm engaging in lean production has employed a computer system to revise order quantities and lot sizes in real time. What appears to be a minor misinterpretation of costs leads to radical fluctuations in inventory and efficiency. Volumes of resources and products grow, contrary to the intent of the system and drastic action is taken to reduce costs, leading to a period of shortages and high administrative costs.
Financial Crisis Of A Health Clinic: A Case Study
Authors: Long Morris D. 
Published: March 2016

The Northern Indiana Health Clinic (NIHC) is a small community, non-profit health organization located in northern Indiana. Over the last 18 months, local factories have downsized or closed their doors, residents have left the community, and the number of uninsured individuals has continued to escalate. NIHC is not immune to the economic misfortune and closed out last year with its first operating loss in the last three years. The outlook for the coming year looks even more dismal and places NIHC in financial jeopardy. The CEO has presented a number of recommendations to the board of directors for consideration. The board hired a consulting company to analyze the CEO’s proposal and provide long-term solutions that will turn around the current financial direction without sacrificing patient care.
Composite Manufacturing Company: A Financial (MIS) Statement Case
Authors: Kostolansky John W. , Stanko Brian B. , Landgraf Ellen L. , Pakter Michael D. 
Published: March 2016

Composite Manufacturing is a thriving privately-held company, whose owners need to attract outside investors. Composite’s financial statements have not been professionally prepared nor audited. Although there is no fraud or intentional wrongdoing, the inexperience of the owners and their bookkeeper has resulted in improper financial reporting. In this case students will have to identify and restate revenues, expenses, assets, liabilities, and retained earnings in so far as they are not reported in accord with generally accepted accounting principles. Students are provided with a “Student Adjustment Template” and a “Student Worksheet Template” that allow them to make correcting entries in an organized manner as well as make subsequent changes to the financial statements. Instructors will be provided with teaching notes, a “Student Adjustment Template Solution” and a “Student Worksheet Template Solution” upon contacting the authors.
A Case Study In Strategic Financial Planning In Health Service Organizations
Authors: Niles Nancy J. 
Published: March 2016

Integrating strategic planning and financial planning is the best way for health service organizations (HSOs) to ensure their budget allocations are appropriately targeted to long range solutions. In strategic financial planning, in order to ensure that there is long range financial success, annual budgets need to be analyzed from a long term organizational perspective. This paper will propose a step by step approach to strategic financial planning and their application to the healthcare industry and how the integration of these processes will result in a long term successful framework for achieving the HSO’s mission and vision. Cleveland Clinic will be discussed as an example of an HSO that has successfully utilized strategic financial planning.
Corporate Entrepreneurship At GE And Intel
Authors: Zimmerman John 
Published: March 2016

This is the first of three planned articles concerning Corporate Entrepreneurship (CE). The author is a former entrepreneur practitioner who secured an earned doctorate from Pepperdine University in 2008, and who now teaches at Zayed University in the United Arab Emirates. In this article the author explores the concept of Corporate Entrepreneurship (CE) using case study methodology to connect previous scholarly research with data collected from successful companies. The paper discusses the problem of sustaining CE as organizations mature using Hayek’s Theory of Cultural Evolution as a framework. The author suggests that corporate entrepreneurship, often called intrapreneurship, while critical for sustaining competitiveness and increasing stakeholder value, often poses a dilemma for large organizations. The different processes and strategies these companies use to attempt to sustain CE are outlined together with suggestions for integrating corporate entrepreneurship into any organization’s culture, strategy, and management process. Finally, recommendations are provided as to how organizational leaders can successfully integrate corporate entrepreneurship into any organization’s strategy and management systems.
Total Insurance Inc.: Application Of ABC Management Concepts For Evaluation Of Sales Teams
Authors: Sedaghat Ali M. , Sherman A. Kim , Carroll Thomas 
Published: March 2016

Total Insurance, Inc. (TII) is an instructional case to expand students’ understanding of potential benefits of ABC beyond traditional manufacturing applications rather than as a technical ABC application exercise. It does not require complex calculations, yet it allows instructors to discuss why companies may adopt some ABC concepts and demonstrates the process by which they create and develop the information to build the system. Jack White was the CEO of TII, a successful independent insurer. Several major insurance providers, such as Travelers, Erie, and The Hartford, rely on independent agents around the nation to sell and service their policies. The company acted like a broker between the insurance providers and the customers, but it is truly an agent of the insurance provider in each transaction. The company handled $100 million in premium volume, mostly from commercial insurance ($86 million) with very different apparent performances from their sales force teams. The teams of one or two sales producers had one to five other employees and drew differently from the common resources of the firm. He was having trouble distinguishing which of his sales teams were contributing most to his bottom line. He particularly needed this information in order to help the sales teams to improve their own productivity. White, recalling an accounting course he had taken in his Executive MBA program, decided to investigate the ability of ABC analysis, as applied in that course toward evaluating customers, to gather data on cost drivers and resource use to determine the productivity of his sales teams.
Bank Regulatory Reform In The United States: The Case Of Goldman And The Volcker Rule
Authors: Holowecky Elizabeth , Murry Ashley , Staneva Violeta , Fuglister Jayne 
Published: March 2016

This case is an ethics case. The focus is on corporate governance in a major Wall Street bank, Goldman Sachs. The case discusses what Congress has done in the past and what it may do in the future to prevent breaches in ethics relating to proprietary trading. In response to the current financial crisis, Congress has proposed many changes for the banking industry and the proposals have gained momentum because of the SEC’s accusation of fraud at Goldman Sachs. One piece of proposed legislation, endorsed by President Barack Obama and former chairman of the Federal Reserve, Paul Volcker, is based on the Volcker Rule. This rule would return the banking industry to the decades of the Glass-Steagall provisions of the Banking Act of 1933. The Volcker Rule would reinstitute the separation of commercial and investment banking.
Recontextualizing the Case Study
Authors: Cleveland James S. , MacDonald John A. 
Published: March 2016

Case studies are very difficult to use with students who will not read them or whose reading skills are too poor to absorb the details of the case necessary to use it in a class discussion or paper. This paper explores a way to write cases that will engage such students, be memorable to them, and prompt lively discussion and achievement of learning goals. It is based on the work of Walter J. Ong and involves centering cases around a context with which the student can identify personally. The case was designed to facilitate ethical discussions in a senior finance course, but the techniques are applicable to any discipline at any level.
Developing Crisis Management Skills Through A Realistic Case Scenario
Authors: Budden Connie B. , Budden Michael C. 
Published: March 2016

Increasingly, managers and public relations officials seem to be at the forefront of newscasts as a variety of organizational crises develop. Business educators attempting to teach appropriate crises management knowledge and develop skills needed to address such a crises should incorporate realistic case scenarios to challenge students. Such realistic cases should appropriately address communication and management needs related to crises that may develop. This paper presents a realistic case that has been used to instill crisis management skills in a business public relations class.
Northland Preparatory Academy: An Expansion Controversy
Authors: Bain Craig E. , Mohrweis Lawrence C. 
Published: March 2016

This paper deals with a real case in a real situation. Northland Preparatory Academy (NPA) is a college-preparatory charter school located in Flagstaff, Arizona. In 2004, the school board had to decide whether to expand. Their expansion decision was driven by (1) a desire for additional programs in fine arts and music, (2) a desire for a gymnasium for extra curriculum activities, athletics, and related programs, and (3) a belief that the expansion would help with NPA’s retention problem at the high school level. The school’s principal and several of the school board members were leaning toward constructing a new building. However, there was a minority group on the school board which was adamantly opposed to any expansion and the taking on new debt. Bill Johnson, the school’s principal, had been asked by the Chairman of the school board to develop three years’ worth of projected financial statements and forecasted cash flow statements assuming that expansion did take place. In addition, Bill was challenged to present information as to whether a new bank loan or taking out a new bond would be best for the school.
Focus Factors: Exploring Cross-Cultural Business Dynamics Of Making Deals And Building Relationships In India
Authors: Clem Andrew H. , Mujtaba Bahaudin G. 
Published: March 2016

The world houses a grand spectrum of people and cultures constantly changing and renewing themselves. Some of these peoples are historic and rich with culture, while others are relatively new in history and evolving every day. These cultures are not self-reliant, nor are they self-communicating. Spread out across every continent, the various cultures and countries of the world are morphing and forming relationships at a rate faster than ever before. As technology continues to flourish, markets and economies continue to become intertwined as well. Cultures and business practices are often vastly different. A serious effort from global business leadership needs to be placed on learning about culture as business deals are formed and negotiated. India is an Asian country containing both a rich history, as well as an extremely significant presence in the current global economy. By presenting a general overview of India, a progressive look at more focused concepts can then be explored. Concepts, such a global cross-cultural leadership, can be looked into as well as how cultures compare and contrast to the business behaviors within India. Furthermore, a broad overview of Geert Hofstede’s research on India is explored for reflection and application. One of the more important focus factors that will be displayed is how negotiation plays into inter-cultural business dealing with India. By focusing on cross-cultural leadership and behavioral dynamics of Indian culture, a greater chance of success in relationship-building and business partnership opportunities can be solidified.
Valuing An Emerging International Technology Company
Authors: Zimmerman John 
Published: March 2016

The requirements of Financial Accounting Standard Board (FASB) 142 provide an excellent opportunity to examine various financial valuation methods used to determine a company’s value. Under FASB 142, goodwill and intangible assets with indefinite useful lives are no longer amortized, but instead tested for impairment at least annually in accordance with the provisions. Any impairment loss has to be measured as of the date of adoption and recognized as the cumulative effect of a change in accounting principle in an organization’s first interim period. The impairment test requires an accurate and fair valuation of the asset in question. This case is based upon the valuation dilemma faced by Integrated Silicon Solution (NASDAQ: ISSI), a publicly traded international technology company, in late 2008. ISSI had made several acquisitions and carried substantial goodwill. Since ISSI was publicly traded, a public market value was available but the financial crisis of 2008 caused the company to consider other methods, as is allowed under FASB 142. The case uses both the income and comparable market approaches to arrive at a fair value, and this value is used to determine if impairment for the goodwill the company carried on its balance sheet existed.
Environmental Risks: Doing Business In China
Authors: Ethridge Jack , Marsh Treba , Bunn Esther 
Published: March 2016

Planning and conducting the audit of financial statements involves understanding the entity and the environment in which it operates. First and foremost this requires identifying the risks faced by the entity. Identifying these risks can be a complex and difficult task since the auditor needs to not only understand the entity’s risk process but also independently understand the risks facing the firm. Tackling this task will involve a comprehensive review of the external and internal factors affecting the business. It is possible many identified business risks are related to financial reporting risk and ultimately to audit risk. Therefore, the auditor must understand the linkage between risks, controls and the audit. The objective of this paper is to examine the risks faced by U.S. companies conducting business in China. This paper attempts to identify a wide array of risks faced by U.S. companies to demonstrate how important it is for the company and the auditor to understand the business environment.
Post-Issue Operating Performance Of Nasdaq IPOs
Authors: Ghosh Arvin 
Published: March 2016

In the ’90s bullish stock markets, it was the IPO which created the bubble of ‘excessive exuberance’, particularly in the technology-heavy NASDAQ market. In our study we have taken a fair sample of NASDAQ IPOs issued during 1990-2000 in order to examine the post-issue operating performance of these IPOs. We have found that during 1990-1995, the mean post-issue one-month return was 1.67%, the mean six-month return was 4.28%, and the mean one-year return was 5.23%, respectively. This could be compared with the results for the 1996-2000 period when the mean one-month return was 3.29%, mean six-month return was 16.96%, and the mean one-year return was 19.97%, respectively. As for the debt/asset and debt/equity ratios for the same two periods, the former was 11.98% and 15.23% for the two periods, and the latter ratio was 5.38% in 1990-1995 and 3.13% in 1996-2000. This clearly shows that the NASDAQ bubble was mainly created by the equity issues, not by the issuance of debt securities. Using the multiple regression equations, we also have found that only the first-day closing price was consistently and negatively associated with annual returns. Obviously, the phenomenon of initial underpricing played a big role in determining the annual return of the NASDAQ IPOs during the last decade in the U.S. securities markets.