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A Review of Subculture and Its Role in Marketing
Get PDFThis paper reviews the term subculture and the impact that it has in marketing that is often overlooked by practitioners in their decision making. Subcultural influences have been thoroughly researched in psychological and social fields of study. However, it has been ignored and given little consideration in real world marketplace decision making. As marketing borrows many theories of consumer behavior from the aforementioned fields, it only makes sense to critically acknowledge and exercise sound subcultural theory when it comes to strategic and tactical decision making in a real world environment. Understanding what subculture is and how it is defined is a key start in recognizing its importance in marketing
The Legal, Ethical, and Environmental Issues of “Agent Orange Corn” and Genetically Modified Crops
Get PDFThe Legal, Ethical, and Environmental Issues of “Agent Orange Corn” and Genetically Modified Crops. This paper addresses the recent flap over the pending approval by the Federal Government of what has become known by some as “Agent Orange Corn” and the greater Genetically Modified Crop Debate by Dr. Albert Clark
Part-time participation among married women who work in the market
Get PDFThis paper explores how age influences the married women\u27s decision to choose part-time jobs. For married women, especially young married women with significant household responsibilities, part-time employment provides an important way for joining in the labor market and pursuing career and occupational goals. The empirical results show that the number of children, the presence of children under six years old and the husband\u27s wage rate increase the married woman\u27s decision to work part-time
Baumol and Bowen Cost Effects in Research Universities
Get PDFWe estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory
Stages of Entrepreneurship in the International Arena: The Role of Access to Capital and Developmental Support
Get PDFBackground and Objective: Research addresses shortcomings in studies between a mature and developing economy within stages of development. Prior research has largely been homogenous with emphasis on overall development by country. This research isolates selected countries and stage – intentions, early stage, and established – of development. The main objective is to measure access to capital and developmental support in each stage of entrepreneurial development. Methods: The model considers four independent variables that measure financing, infrastructure, openness of the economy, and governmental support. A change variable isolates effects before and after the 2008 Financial Crisis. Secondary data were obtained from Global Enterprise Monitor (GEM) and analyzed by regression analysis for years 2001-2020. Results: Access to capital was a positive variable in the model, with the largest coefficient observed in early stage entrepreneurship for each level of economic development. Governmental support was inversely correlated. Conclusions: Findings indicate that financial access is crucial in early stages of development, while governmental support appears to have unintended consequences of stalling entrepreneurial development. Contribution / Value: The value of the research extends prior studies in isolating the significance of the model in predicting each stage of entrepreneurship, but also in differentiating mature economy from developing economy
Impairment Recognition and Revaluation– China Publicly Listed Companies
Get PDFThe advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is created when a firm has overpaid its taxes and is due some form of tax relief sometime in the future when the previously non-deductible loss becomes deductible for tax purposes. A deferred tax asset is viewed as less desirable than a deferred tax liability since deferred tax liabilities result in lower taxable income in the current period, whereas deferred tax assets result in higher taxable income and higher taxes due in the current period. It is in general more desirable to delay paying taxes. In our previous research (Wang et al., 2016), we documented that publicly listed Chinese companies’ median GAAP effective income tax rate is 13% while the median cash effective income tax rate is 26%. This is less than optimal from a cash flow management standpoint. Many factors contribute to this result. In this research, we investigate the incentives of companies reporting impairment loss, and thus creating deferred tax assets, which lower accounting net income but typically do not lower taxable income. The goal of this study is to analyze how compensation and insider equity holdings affect impairment loss taking. Our process will include examination of many variables that could impact impairment loss decisions, including firm market value and size, compensation of and ownership percentages of various management groups, Board of Director and Board of Supervisor size and composition, asset mix, leverage and industry. We include all companies listed on the Shenzhen and Shanghai stock exchanges for the period 2011-2016. Chinese Accounting Standard No. 8 (CAS No. 8) prohibits the reversal of long-lived asset impairments to constrain managerial opportunism with respect to previously recognized impairment loss reversal. CAS No. 8 forbids the reversal of long-lived asset impairment losses only, while allowing the reversal of short-term asset impairment losses. Our analysis shows the influence of this differential treatment on firm impairment loss taking behavior
The Cade Report, Vol. 3, Issue 1, Spring/Summer 2022
Get PDFThis issue of the Cade Report features the library\u27s adoption of the Skilltype assessment platform, the Dean\u27s Corner with this issue\u27s focus on changes at Cade Library, Library employee spotlight, highlighting Cade Library employees honored for dedicated years of service. Honorees were: Dr. Dawn Kight, Library dean, 30 years. Linda Forsythe, library specialist supervisor, 40 years. Joanne Holiday, music librarian, 30 years. Eddie Hughes, Black Heritage Librarian, 20 years. Kaye Coleman, library specialist IV, 50 years (posthumously).
Memorian of Mrs. Kaye Coleman, Highlights from the American Library Association, New service, Endnote, Cade Library participation in the WBRZ 2, Brandi Book Drive, Cade Library Dean featured in a national magazine, announcement of the Pinkie Gordon Lane Poetry Contest Winners, Women\u27s History Month Observance, Cade Library Juneteenth Art Contest Winner, Celebration of National Library Week.https://digitalcommons.subr.edu/cade_report/1006/thumbnail.jp
Cade Conversations Black History Month Series
No full textCade Library\u27s Black History month programming celebrates the contributions that African American have made to American history. Dr. Alvin Schexnider, a leader in higher education and executive management, shared his genealogical search, and lessons about family, HBCUs, and the American dream
General Biology 1 (Science Majors)
No full textDescription Pressbooks textbook Pressbooks lab manual MoodleNet (with labs) MoodleNet (without labs) Canvas Commons (with labs) Canvas Commons (without labs)
This course covers fundamental principles that govern the characteristics of living organisms. To explain these principles, presented topics will include: The study of life, Chemical foundations of life, Biological molecules, Cell Structure, Structure and function of plasma membranes, Metabolism, Cellular Respiration, Photosynthesis, Cell reproduction, Meiosis and sexual reproduction, Mendel’s Experiments and heredity, Modern understandings of inheritance, DNA structure and function, genes and protein, and Ethics and societal responsibility. By the end of the course, students will be able to demonstrate an understanding of biological concepts that involve chemical and physical laws
Getting There Together: Digital equity coalitions offer partners new ideas and extra resources for solving problems.
No full textAn interview with Christine Hertzel of Long Beach (California) Public Library, Katie Kehoe of FD Bluford Library at North Carolina Agricultural and Technical State University, and Southern University\u27s Dawn Kight is presented. They discuss how they become involved in digital equity coalitions. They cite some digital equity issues they want to address. They talk about the strategies of their coalitions to achieve affordable high-speed internet an