bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Process-Based Analysis Of Object-Oriented System Analysis And Design
Authors: Khoo Benjamin 
Published: March 2016

System Analysis and Design (SAND), is critical for any system development project. Most new systems are built using Object-Oriented System Analysis and Design (OOSAND). This paper critically examined and analyzed the OOSAND methodology to discover the underlying principles and rationales based on the inherent processes. There are a few past studies that had examined the factors influencing the processes but few had examined the processes themselves. This paper focuses on the SAND processes and examines the pragmatic issues concerning them. The significance of this research is that the knowledge gained in this exercise will provide systems analyst/programmers a better heuristics to migrate legacy systems to the new object-oriented system and enable higher analyst/programmer efficiency and effectiveness in conducting SAND.
Taking It To The Streets: Moving Scent Research Out Of The Lab
Authors: Henke Lucy L. , Fontenot Gwen , Wallace Frank 
Published: March 2016

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

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