Becoming a Business Connector: Mastering the Art of Connecting with People

by

Natalie Sheffield Moss and Dr. Kristen DeTienne, Organizational Leadership and Strategy Business Connectors make things happen by knowing all the right people and all the right social connections. Connectors are geniuses at forming relationships, maintaining relationships, and reaping the benefits of relationships with other people. Companies with Connectors garner economic benefits as these gifted individuals […]

Computer Skill Demand in Central America

by

Tim G. Lovell and Dr. Robert Jackson, School of Accountancy and Information Systems Trade schools owned and operated by members of the church and organized for the intent to train return missionaries are becoming increasingly common in developing countries. One such school Fundet, located in Guatemala, boasts a student body representative of all Central America. […]

Will the New “Aggregate Estimate” Method Affect the FICA Tax Liability of Restaurants?

by

Terry Jackson and Dr. Ron Worsham, SOAIS In the past year, a landmark Supreme Court decision changed the way restaurants calculate social security taxes related to employee tips. In the case of the United States v. Fior D’Italia, Inc. [2002-1 USTC ¶50,459], the Supreme Court ruled against Fior D’ Italia, Inc. by concluding that the […]

The Conscious Alignment of Strategy and Culture and Its Affect on Project Work: A Case Study of Three IT Departments Following a Transition in Leadership

by

Alan P. Hyatt and Drs. Michael P. Thompson, Organizational Leadership and Strategy; Ernest J. Nielsen, Office of Information Technology My study provided the research for my honors thesis. The thesis discusses and develops the Theory of Conscious Alignment (TCA). The theory states that leaders and managers who consciously mold the strategy and culture of their […]

Accounting Fraud: Case Studies That Prepare Business Students to Defend Themselves from Unethical Colleagues

by

Stephen P. Hunt and Dr. Steve Albrecht, School of Accountancy and Information Systems Most business students will eventually work with an unethical colleague whose schemes must ultimately crumble. The unethical person could drag his coworkers and his company down with him. We must prepare today’s business students (tomorrow’s executives) to save their own names and […]

Managers Use of FAS No. 115 for Investment Securities to Manipulate Earnings

by

Joseph B. Hillstead and Dr. Ted Christensen, School of Accountancy and Information Systems In the wake of catastrophic accounting scandals involving companies such as Enron, WorldCom, and Andersen, investors and the Securities and Exchange Commission have become increasingly concerned about the quality of reported earnings. Wall Street earnings expectations may be overriding common-sense business practices. […]

Regional Economic Development in the Bashkir Autonomous Republic: Liberty as Growth

by

H. Shane Hansen and Dr. Phillip J. Bryson, Business Management A look at the economic development in the Bashkir Autonomous Republic of the Russian Federation provides an extremely interesting example of Russia’s transformation to a marketbased economy. While the Republic of Bashkortostan has accomplished great strides economically in modernization and exploiting natural resources since 1991, […]

Assessing the Fraud Risk Assessment: How Audit Firms are Applying the Recommendations in SAS 99

by

Jacob Given and Dr. T. Jeff Wilks, School of Accountancy & Information Systems Overview of Topic Area The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the […]

Efficacy of the Small Corporate Offering Registration Program

by

Gee Gardner and Dr. James Brau, Business Management Our research involved a study on SCOR (Small Corporate Offering Registrations) and what factors contributed to their success in raising capital. My primary responsibility has been that of collecting the data from the State Securities Divisions. The State keeps disclosure documents on all SCOR offerings done within […]