The Perceived Impact of Accounting Statements No. 141 & 142

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Benjamin Titera and Dr. Earl Kay Stice, Accounting and Information Systems FASB Statements No. 141&142 concern the proper accounting for business combinations, intangible assets, and goodwill. Since the implementation of these standards had the potential to greatly influence business transactions, my research was designed to target the manner in which U.S. business executives perceive the […]

Factors Influencing the Growth and Development of Nicaraguan Small Businesses

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Seth Sunderland and Dr. Ted Christiensen, School of Accountancy and Information Systems The term “small business” is relative to who is applying the term. The United States Small Business Administration classifies any business with 1 to 499 employees as a small business. In 1999 the Peace Corp issued a study on Nicaraguan businesses that defined […]

An Economic Analysis of the Costs of Air Pollution Abatement

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Kevin J Mumford and Dr. C Arden Pope III, Economics Air pollution policy continues to be a cause of serious debate. Much of the confusion surrounding air pollution policy comes from leaders of industry and environmental groups’ appeals to ultimatums of disaster. Some leaders of industry argue that the entire American economy is at risk […]

Ukrainian Financial Reporting: The Need for Change

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Eldar Maksymov and Dr. Earl K Stice, School of Accounting and Information Systems Ukraine is an Eastern European country with a history of volatile economic climate. The future success and stability of the Ukrainian economy will largely depend on the government’s actions to make the economic climate more attractive to foreign investors through reforms. One […]

Has “Regulation Full Disclosure” Helped Level the Playing Field for Investors?

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Chad Larson and Dr. Ted Christensen, School of Accountancy and Information Systems The Securities and Exchange Commission requires companies to file special reports, called Form 8-K reports, within five to fifteen days of important events that could affect shareholders’ investment decisions. For example, required filings include announcements of events such as mergers and acquisitions, changes […]

September 11, 2001: How Did the Airlines Account for this Tragic Event?

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Terry H Jackson and Dr. Ted Christensen, Accounting and Information Systems September 11, 2001 will be a day long remembered by Americans and for people around the world. The destruction to the World Trade Center and the Pentagon not only led to the loss of many lives, but these events also affected our economy in […]

A Study of the Effects of Reduced Transaction Costs and Information Asymmetry in E-Commerce

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Kendall C Hulet and Dr. Scott Sampson, Business Management Information asymmetry is usually defined as a market failure that increases transaction costs. Buyers and sellers in a typical market transaction have varying degrees of information on which to base their decisions, whether it be about the quality of the good or service, or about the […]

The Relationship Between the Family Leisure Involvement of Families with a History of Divorce and Families without a History of Divorce

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Jennifer M Harris, Ramon Zabriskie and Dr. Brian Hill, Recreation Management and Youth Leadership When President Hinckley introduced The Family: A Proclamation to the World, he explained why such emphasis on the importance of the family was needed: “The family is under attack. All across the world families are falling apart. The place to begin […]

An Econometric Analysis of the Effect of Monetary Policy on Output

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Michael Gould and Dr. David E Spencer, Economics In December 1996, Federal Reserve Chairman Alan Greenspan spoke of “irrational exuberance” fueling investment spending to unsustainable levels.1 The pressure of the investment bubble and an extraordinarily tight labor market required the Fed to intervene to combat inflationary pressures which could have destabilized our economy. In 1999, […]

Mining for Gold Inside your Organization

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J Scott Dutcher and Dr. William H Baker, Organizational Leadership Making the most of the information that is available to you is what data mining is all about. Surprisingly, large numbers of organizations have yet to incorporate data mining techniques that drive many of their operations and decisions. Instead, upper management is trying to solve […]