ASBBS E - Journal

Articles

Vol. 11, No. 1, Summer

Interconnectivity of Health Information Exchanges Using Patient Access Number (Pan)
ABSTRACTThere has been a paradigm shift in the capturing and storage of medical records. Initially, they were stored in a paper-based format, but as time progresses, most medical facilities have migrated to using an electronic format. Both formats of...
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Creating Iphone Applications for Thai Generation Y: Textual Analysis and Developers and Users'
ABSTRACTBranded iphone apps have had varying degrees of success in appealing to the Millennial demographic. Our research conclusions are based on literature review, textual analysis of award winning apps, developer interviews, and discussion with two...
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An Assessment of University Students' Healthy Eating Behaviors with the Expectancy Theory
ABSTRACTThe consequences of poor eating behaviors can impact, not only the overall health of individuals, but it can negatively impact government and organizational costs. Healthy eating behaviours are influenced by personal, behaviour, and environmental...
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Applying Computer Software in Research Misconduct Analytics
ABSTRACTResearch misconduct is a convoluted circumstance. There are many constituent stakeholders, beside the author. The stakeholders bring multi-faceted forces to these circumstances which severely blur the lines among stakeholder expectations. Self-plagiarism,...
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Online Privacy and Security at the Fortune 500: An Empirical Examination of Practices
ABSTRACTFair Information Practices (FIP) principles have been recognized by U.S. government agencies since 1974 in an effort to provide stakeholders with a measure of protection. However, the recent proliferation of online data breaches calls to question...
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Where to Invest: NYSE or Nasdaq?
ABSTRACTA central market-based question posed by companies today is where to list, the NYSE or Nasdaq? A similar question is also being asked by investors as to which exchange, if either, produces greater positive results. There exists documented differences...
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Criteria for Ocean Freight Carrier Selection: A Perspective of Japanese Automotive Company in Thailand
ABSTRACTSelecting freight carrier is one of the most important activities in supply chain management since transportation significantly affect cost, efficiency, ability to deliver the product to customer on time, and customer satisfaction. As a result,...
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Entrepreneur Options: "Franchising" vs. "Licensing" (Mcdonald's vs. Starbucks and Chick-Fil-A)
ABSTRACTAs entrepreneurs decide to open or pursue a small business, one important option available to most entrepreneurs involves whether or not to purchase a "franchise" or "licensed" business. Many small businesses started during the last 30 years...
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Is the Affordable Care Act Here to Stay? the Supreme Court Will Decide
ABSTRACTOn March 23, 2010, Congress enacted the Patient Protection and Affordable Care Act, Pub L. No. 111-148, 124 Stat. 119 (2010) with the goal of increasing the number of Americans covered by health insurance and decreasing the cost of health care....
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Long-Run Returns for Retirement Portfolios Using Different Ibbotson Portfolios
ABSTRACTThis study showed that the decades of 1930 and 2000 were the two worst decades since 1926; while the decades starting in 1950, 1980 and 1990 were the best. For many readers of this paper, we have had the two best decades (1980 and 1990) as well...
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Prospective Changes in Consolidation Rules: Should We Still Be Teaching the Pooling and Purchase Methods?
ABSTRACTIn this paper we address the issue of changes in accounting principles that are not required to be retroactively applied. Accounting rules regarding business combinations were modified in 2001 and 2007, eliminating the prior Pooling and Purchase...
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Epistemic Processing of Communication and Openness to Diversity Preparing Students for a Global Society
ABSTRACTIn this study, we examined the relationship between ways of knowing and students' openness to cultural diversity. Two hundred and eleven Business majors completed measurements of Connected Knowing (CK), individuals try to understand other's perspectives;...
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Teaching Statistics in a Casino Management Class
ABSTRACTThe race to the bottom of the education scale for math and science has slowly infected many colleges and universities and hence hospitality programs. The overall perception is that students learn less in high school than they used to and therefore...
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Vol. 10, No. 1, Summer

Entrepreneurial Orientation and Innovation Investment: A Comparative Analysis of Factors Leading to Exporting among Atlantic Canadian Women Business
ABSTRACTThis research assesses the influence of entrepreneurial orientation, marketing strategy development, engagement in research and development, and technology investment, as predictors of export activity for women business owners in Atlantic Canada....
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To Stay or Not to Stay - That Is the Question
ABSTRACTIn Schoppe v. Comm., the Tenth Circuit recently held that Bankruptcy Code §362(a)(l) did not automatically stay the appeal of a Tax Court decision in a case initiated by the debtor, joining the First, Third, Fifth, and Eleventh Circuits. Bankruptcy...
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System Security: A Trend Analysis of Student Electronic Resources Use Policy Perceptions and Risky Behavior
ABSTRACTElectronic resources use policies are a tool utilized by organizations to lessen the threats associated with system security. This study was undertaken to expand upon previous studies and determine from a longitudinal perspective if these policies...
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Technology and Online Education: Models for Change
ABSTRACTThis paper contends that technology changes advance online education. A number of mobile computing and transformative technologies will be examined and incorporated into a descriptive study. The object of the study will be to design innovative...
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Five Rules of Marketing Insights from the Superior Engine Story
ABSTRACTIn the late 1890s, an exceptional product line of marine engines was developed in Marquette, Michigan. The authors trace the roots of these innovations and posit abstract marketing lessons from their insights. Five rules about marketing insights...
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Creating an Aacsb Technology Class for Finance Majors Utilizing Bloomberg, Edgar, Yahoo Finance, and Microsoft Excel
ABSTRACT : In an attempt to attract students and showcase technology, many "Trading Rooms" have been, or are in the process of completion as Schools of Business across the country. During the planning and construction phases, research showed that while...
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A Comprehensive Analysis of the Impact of Sarbanes-Oxley on Auditing Curriculum
ABSTRACTLongitudinal survey results of auditing faculty indicating the relative importance of sixty-three auditing topics are presented. Research extends results of earlier surveys to assess whether auditing curricular changes needed to comply with the...
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Small Business Marketing Strategy Based on Mcdonald's
ABSTRACT: As individuals decide to open or pursue a small business, an important issue is how to acquire sales or increase monthly revenues coming into the business. The success rate for most business is usually stated to be in the 30% - 50% range. Usually...
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Recruiting for Retention: Hospitality Programs
ABSTRACTColleges and universities must take into account the impact the dwindling economy and the increases of tuition will have on college recruitment, and attempt to recruit students for retention. Student retention is fundamental to the ability of...
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The Effect of Transfer Credit Hours on the Student Learning Outcomes
ABSTRACT: Assessing student learning outcomes of business students is an important function of business programs. Using the Major Field Test in Business as an assessment tool the authors find that ACT score, overall GPA, and major are important determinants...
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Pay No Attention to the Man Behind the Curtain: The Rejection of Artifice and the Culture of Choice
ABSTRACTThe "post-modern condition" is exemplified by a growing distaste for rigid structure, strict rules, and predictability, and results in an increasing demand for more fluid, ambiguous, and amorphous experiences. Two new pop-cultural genres have...
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Vol. 9, No. 1, Summer

The Supreme Court Upholds the Deportation of Aliens Based on Federal Tax Crimes
ABSTRACTIn Kawashima v. Holder, 132 S. Ct. 1166 (2012), reh. denied, 132 S. Ct. 1961 (2012), the Supreme Court recently ruled that an alien could be deported from the United States pursuant to § 1227(a)(2)(A)(iii) of the Immigration and Nationality Act,...
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Is Expected Utility Too Rigid a Framework for Mean Variance Theory?
ABSTRACTMean -variance theory, as opposed to the simple analysis of moments, hereafter referred to as mean-variance analysis, can only be justified within the expected utility framework. Yet expected utility finds difficulty with higher moments such...
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Cyber Security: A Longitudinal Examination of Undergraduate Behavior and Perceptions
ABSTRACT:Internet fraud continues to be a challenge in the business world. This study was undertaken to expand upon a previous study and determine if undergraduate students are at a similar cyber security risk. Findings suggest that spam and phishing...
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Straightforward Models for Managing Firms
ABSTRACT:This paper describes the well-known DuPont Model and develops a companion "pipeline" model of the firm to show and clarify for managers many aspects of how to make decisions to maximize firm value and firm growth. In addition to the model presentations,...
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Crime on Campus: Can Clery Act Data from Universities and Colleges Be Trusted?
ABSTRACTThis study is based on a survey from The Center for Public Integrity that found 49 out of 58 crisis-services programs and clinics recorded higher reports of sexual offenses than were reported in the school's Clery statistics from 2002-2006. My...
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Environmental Concern, Attitude toward Green Corporate Practices, and Green Consumer Behavior in the United States and Canada
ABSTRACTThis paper examines environmental concern, attitude toward green corporate practices, and green consumer behavior in the United States and Canada and reports the results of mall-intercept studies conducted in the two countries. Consistent with...
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Franchisor Fees & Expense Requirements Base Lined to Mcdonald's Corporation
ABSTRACTAs individuals decide to open or pursue a small business, an important option available to most entrepreneurs involves whether or not to purchase a franchise. An increasing number of small businesses started during the last 30 years have involved...
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The Impact of the Great Recession of 2007 to 2009 on Funding and Staffing for Arts Education in New York City
ABSTRACTThis paper describes how the great recession of 2007 to 2009, in the view of school administrators, impacted funding and teacher availability for arts education in the Borough of Manhattan of New York City. The study is qualitative and includes...
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Outperforming the Broad Market: An Application of Can Slim Strategy
ABSTRACTInvestor's Business Daily has advocated the CAN SLIM investment strategy since the 1980s. Unlike traditional long term, buy and hold portfolio strategies, CAN SLIM advocates an active management style. This paper examines the use of a simplified...
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Teaching Basic Transfer Pricing Inductively Using a Student Price-Negotiation Case
ABSTRACTStudents in an introductory management accounting course are given a brief introduction to the concept of transfer pricing and presented with a transfer pricing problem without any guidance on how to solve the problem. The problem requires groups...
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Institutional Investors, Security Issuance Decisions, and Decision Short-Cuts
ABSTRACTInstitutional holdings are primarily guided by the expected risk-adjusted performance of portfolio stocks, but may also be influenced by the managerial decisions of the portfolio companies. We posit that the potentially suboptimal practice of...
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Vol. 8, No. 1, Summer

The Effectiveness of the 50/200 Dual Exponential Moving Average Crossover on the S&p 500
ABSTRACTThe subject of this paper is the evaluation of a simple mechanical trading system - a dual exponential moving average crossover on the S&P 500 index, with a shorter moving average of 50 days and a longer of 200 days (EMA 50/200). Although...
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The Supreme Court Grants Certiorari to Determine Whether Post-Petition Income Taxes on the Sale of Farm Assets May Be Treated as an Unsecured Claim under Chapter 12 of the Bankruptcy Code
ABSTRACTIn Hall v. U.S., 131 S. Ct. 2989 (2011), the Supreme Court granted certiorari to review the Ninth Circuit's holding that post-petition income taxes due to the sale of firm assets as part of a Chapter 12 bankruptcy reorganization are not eligible...
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The Regulation of Space in the near Future with Regards to the Daily Operations of Private Corporations
ABSTRACTThe space industry is experiencing a boom as the number of private companies entering the market has significantly increased. Regulation concerning the operations of commercial businesses is not fully developed. Future regulation will have an...
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Demographic Characteristics and Attributes of Croatian Capital Market Participants
ABSTRACTThis paper provides an overview of participants' characteristics in the Croatian capital market. Based on the collected data of demographic characteristics, the typical sophisticated Croatian market participant could be described as a male person...
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Consumer Expectations regarding Tourism Advertising of Destination Marketing- a Semiotics Analysis of Turkey's Tourism Advertisement Approaches towards Germany
ABSTRACTDestination marketing has been a key issue of competition in today 's business models. However, in order to succeed, consumer expectations should be determined as a goal to effectively utilize the tourism advertising strategy. To accomplish such...
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Effect of Oil Terrorism on the Global Economy: A Case Study of Nigeria
ABSTRACTSince the September 11, 2001 attacks on the United States World Trade Center, international security policies have primarily focused on threats to worldwide transit routes, the development and proliferation of Weapons of Mass Destruction and...
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Outsourcing: Pre- and Post- Economic Meltdown
ABSTRACTMany businesses have suffered severely from the recent global economic crisis that resulted from the subprime mortgage scandal, and from the loss of vital input resources provided by companies that provide services and business processes unrelated...
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COMPETITIVE JURISDICTION DRAFT BILL FOR THE IMPLEMENTATION OF COMMERCIAL COURTS IN INTERNATIONAL MATTERS IN GERMANY, §§ 114 B GVG-E, § 184 II GVG-E
I. The proposed legislation of the states of North Rhine-Westphalia and Hamburg, BR Print 42/10 and the draft bill of the Bundesrat BR Print 17/2163The federal states of North Rhine-Westphalia and Hamburg are major sites of international legal relations,...
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An Analysis of Inclusiveness and Effectiveness of Accessible Multimedia Online Instructional Materials for Deaf and Hearing-Impaired Students
ABSTRACTThis paper seeks to present the findings of cognitive neuroscientists on cross modal plasticity (CMP) and the cognitive theory of multimedia learning (CTMML) from cognitive and educational psychologists to show how instructional designers can...
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