Clute Institute: Journals
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Journal Entries As Tools For Financial Statement Disclosure Of Pension Reporting And Other Comprehensive Income
Full text linkThis instructional tool draws a linkage between the journal entries required to record the activity of a defined benefit pension plan and the disclosures required under authoritative guidance. The quarterly and year-end adjusting entries are presented and linked to the financial statements and supplemental financial disclosures. These entries directly tie to amounts reflected in those disclosures to provide a more comprehensive analysis of the reporting process. The resulting analysis is beneficial for the understanding of pension accounting and the reporting of accumulated other comprehensive income
Yes, Your Methods Section is Boring, But Critically Important
No full textWhen judging how important and influential a published article is in a refereed journal, the most important thing one might pay attention to is the evidence-based conclusion and the implications of that conclusion (Slater, 2019). At the same time, another way to judge an article’s influence is by looking at how frequently the article is cited, using a tool such as scholar.google.com: The caveat to high citation numbers being a great measure of importance and value is that sometimes a published paper is highly cited simply because its conclusions are incorrect and many authors are capitalizing on the opportunity to correct its mistaken message (Slater, 2018a). A third important component to a great paper is how well the research is situated in the existing literature landscape - the compulsory literature review. The best papers clearly specify the research question’s space by stating what is known, what is not known, and why the paper in question fills an important gap in the scholarly community’s understanding (Slater, 2018a). What is missing in the most common list of criteria for greatness - conclusions, citations, and situation in the existing literature - is an acknowledgement of the critical importance of the methods section
Marketing College Sports Teams – A Portfolio Approach
Full text linkThe case involves an athletic director at a fictitious mid-sized university (Northwestern Midwest College) who is thinking about how to enhance the productivity of the investments in the various sports programs on his campus. Using concepts from marketing, this athletic director develops a series of ideas, which could be used to reshape the allocation of resources within the athletic division at his university. Faced with the need to effectively manage enrollments, endowments and the branding of their institutions, colleges and universities are looking to successful sports programs as one way to further differentiate their institution in the marketplace. For smaller and some medium-sized institutions, it is becoming increasingly difficult to field a cadre of successful sports programs which both generate both positive revenues and national exposure for the institution. As a result, some of these schools are beginning to think more critically about the portfolio of sports teams which represent the institution, in an effort to increase the efficacy of those institutional investments
Competition And Real Activities Manipulation
Full text linkWe enrich the research on income manipulation by establishing a link among companies’ price-setting control and the extent of real activities management. Examining three types of real activities management, the results reveal an interesting asymmetry in how companies employ income manipulation based on their pricing strength. We discover that companies with weaker price-setting clout employ larger manipulation of sales and production costs as a tool to manage income, while firms with more dominant pricing power prefer managing discretionary expenses
Modelling The Influence Of The Drivers Of Supply Chain Performance In The Food Retail Industry In South Africa
Full text linkThe objective of this research is to examine the antecedents of supply chain value in the food trade business in the Gauteng region of South Africa. This study considers three of these drivers, namely buyer-supplier trust, commitment and supply chain relationship durability. A numerical approach was implemented in which a survey questionnaire was used to collect data from 429 managers and staff members from food retailing firms in the Gauteng province. The study used a non-probability convenience sampling technique to select respondents. Information were analysed through two software packages, namely the Statistical Package for the Social Sciences (SPSS version 24.0) and the Analysis of Moment Structures (AMOS version 24.0). The main goal of this research is to see if the data fits the model. A confirmatory factor analysis was applied in examining and testing the relationships between observed constructs and their causal latent constructs while structural equation modelling helped in testing the hypothesised relationships among variables. The results of the investigation made known that buyer and supplier trust, commitment and supply chain relationship endurance absolutely and meaningfully impact supply chain performance. This investigation concludes that to achieve greater supply chain performance, food retailers should expedite the levels of trust, commitment and length of relationships with their providers. The outcomes of this study offer valuable understandings on how companies in the food retail industry could profit from trust, commitment and relationship longevity along with on how to develop supply chain performance. The results of this study add to the current body of knowledge by generating new information on buyer-supplier relationships. Therefore, the study is useful to buyers and suppliers in the food retail industry who wish to enhance supply chain performance and develop better relationships
Faculty Perceptions Of Attendance Policy In An AACSB School
Full text linkThe issue of attendance policies has been studied by higher education professionals for nearly a century. Prior research has shown a strong statistical link between class attendance and student grades. The aim of our research project is to gauge the attitudes and policies of business school professors in an AACSB accredited school on this topic. An online survey was conducted during the early Fall 2018 semester. Results suggest the vast majority of respondents institute an attendance policy in their classes. Respondents taught courses at both the graduate and undergraduate levels and are a diverse set of faculty as indicated by academic rank, age, gender and level of education
The Relationship Between Simulation Strategies And Exit Exam Scores: A Correlational Assessment Of Glo-Bus And Peregrine
Full text linkSimulations are used in business education to improve skill attainment and application. Exit examinations, however, remain imperative measures used for accreditation. This research assesses the relationships between skill sets across business students to test the hypothesis that competencies within and between Glo-Bus as a simulation and Peregrine as an exam positively correlate. We find that while all Peregrine competencies correlate, 11 of 36 possible correlations are present within the Glo-Bus competencies and 47 of 153 possible correlations are present between Glo-Bus and Peregrine competencies. Overall, Glo-Bus and Peregrine scores are weakly, positively correlated, r (157) = .242, p < .01
A Hybrid Hands-On And Computer Simulation Laboratory Activity For The Teaching Of Astronomical Parallax
Full text linkAs computer-based visualization techniques are becoming more important across the landscape of astronomy education, this pre-test/post-test study using the Size, Scale, and Structure Concept Inventory (S3CI) looked at the impact of using a hybrid combination of hands-on and computer-based activities on the learning of five semesters of non-science majoring undergraduates learning about the concept of astronomical parallax. The hybrid laboratory activity comprises an outdoor component where students use the parallax method to determine the distances to nearby objects, and a computer visualization component using the American Astronomical Society’s WorldWide Telescope astronomical visualization software. This activity was implemented as part of an undergraduate astronomy course for non-science majors. Based on an analysis of student responses, we conclude that this activity can help students understand the parallax method as applied in the astronomical realm. However, even after instruction, students had difficulty recognizing this method as the primary means for determining distances in astronomy
Risk Management Of Integration Challenges: A Case Study Of Informal Contractors Of Emerging Markets
Full text linkThe construction industry across emerging countries are exposed to high risk volumes and uncertainties. The industry requires efficient management systems not only to render the industry sustainable but to enable the industry to become viable. This phenomenon is common occurrence in rural areas across most emerging countries which are in dire need of infrastructure repairs and building employee skills. This study identifies integration challenges as one of the high risk factors (HRFs) of the construction industry. In addition, practical suggestions were stated based on empirical findings. The nature of risks as revealed by the survey represents series of challenges that confronts informal contractors during the integration processes. Data was collected through semi-structured interviews and focus group discussions (FGDs). A total of 134 informal contractors were approached for empirical data. Being qualitative and exploratory study, the interview processes and FGDs were in two sections; four informal contractors took part in face-to-face interviews. One hundred and thirty (N=130) informal contractors consisting of thirteen groups of 10 members each group participated in FGDs. Responses from interviews revealed multitudes of empirical outcomes which pointed to the complex nature of integration challenges that impede on the processes of integration. Drawing on the findings, practical recommendations were made ranging from tailored-made education and training initiatives and adequate funding models to reduce some of the integration challenges
A Comparison Of The KI67 Proliferation Index And CD117 & Cox-2 Expressions In Renal Carcinomas
Full text linkThe present study has three main aims; a) to investigate the relationship between the tumor grade (TG), type (TT) and size (TS) on the renal carcinoma cancer (RCC) types, and demographic features of the patients such as gender and age, b) to find out the correlation between KI67 proliferation index and COX-2 and CD117 on the RCC, and c) to find out whether the immunohistochemical (IHC) reagents can determine the prognosis of some renal tumor diseases.In this research, 50 cases with RCC in Dicle University Hospital (30 clear cell type, 8 multi-lobular type, 5 sarcomatoid type, 4 papillary type, 3 chromophobe type), and 1 with radical nephrectomy were investigated retrospectively.The TG was carried out using Fuhrman grading system (FGS) and IHC examination was carried out on KI67, COX2, and CD117.The results of the present study did not indicate that gender had any effects on tumor parameters, but CD117 and age had an effect on CD117 and COX2. The results indicated strong correlations between tumor parameters such as TT and TG and CD117, KI67, TG and TT and CD117, and COX2 and KI67