Tagi Sagafi-nejad, A. Bakay, Aditya Limaye, Murad A. Moqbel
{"title":"Common Themes and Topics in International Business Textbooks","authors":"Tagi Sagafi-nejad, A. Bakay, Aditya Limaye, Murad A. Moqbel","doi":"10.2139/ssrn.1910252","DOIUrl":"https://doi.org/10.2139/ssrn.1910252","url":null,"abstract":"We analyze the contents of major international business (IB) textbooks, both classic and new, to find the extent to which these textbooks cover the various components of the common body of knowledge in international business, as organized around a conceptual model. Using this model, we study some 27 textbooks and categorize their content. Our primary objective is to determine the extent to which there is commonality among textbooks. Additionally, we study the evolution over time in the content of the same textbooks from one edition to the next and explore the reasons for these changes. We present the results in graphic and tabular forms, depicting areas of convergence of themes. This study’s conclusions will contribute to a better understanding of the epistemological roots of the field and its evolution over time. Scholars who write textbooks, other textbook users, and publishers will benefit from this analysis.","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134019811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pedagogical Practices of Accountancy Programs in a Private University","authors":"J. P. Cabrera, Gerry Fernando","doi":"10.2139/ssrn.2157743","DOIUrl":"https://doi.org/10.2139/ssrn.2157743","url":null,"abstract":"This study analyzed the pedagogical practices of the Accountancy Programs of Far Eastern University. It also determined the differences of the assessment of the students taking up BS Accountancy and BS Commerce Major in Internal Auditing.The researchers used the descriptive and comparative research methods using two hundred ten (210) respondents composed of one hundred (100) BS Accountancy students and one hundred ten (110) BS Commerce Major in Internal Auditing students of the Accountancy Department of Far Eastern University. The researchers used a developed survey questionnaire validated by experts in the field of accounting education and research. The survey questionnaire was validated also through a reliability test using Chronbac Alpha which generated a reliability coefficient of .952. The data gathered were statistically treated using the Statistical Package for Social Science (SPSS) utilizing the frequency count, percentage, mean, standard deviation and t- test.Based on the data gathered, the researchers found out that both the BSA and the BSC- IA respondent- students assessed that they observed the pedagogical practices of the Accountancy Programs of Far Eastern University to a “great extent”. It was also noted that the variable “program of studies” obtained the highest assessment while the variable “support for slow performing students” obtained the lowest assessment.On the other hand, the empirical evidence showed that no significant differences were noted on the assessment of the BSA and the BSC - IA respondent - students with regard to program of studies, extra-curricular activities, instructional process, support for slow performing students, classroom management and academic performance evaluation. However, significant differences were noted on the assessment of the BSA and the BSC - IA respondent - students with regard to instructional strategies and teaching methods.","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124326521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Business Valuation, DLOM and Daubert: The Issue of Redundancy","authors":"Robert Comment","doi":"10.2139/SSRN.1504134","DOIUrl":"https://doi.org/10.2139/SSRN.1504134","url":null,"abstract":"Business valuations are a common subject of dispute in tax and divorce litigation, with the valuation consequences of private-company status of a closely held (often family) business being especially contentious. It is not well known that core valuation methodologies such as DCF analysis have the effect of discounting the future cash flows of small businesses substantially, generally by 40% to 60%, dollar-for-dollar, for lack of size alone. Because there is a strong empirical relation between size and liquidity, there is a great likelihood that any supplemental discounting for illiquidity will be redundant and entail double discounting. Accordingly, the large liquidity discounts or DLOMs that are accepted practice in business valuation and that have been embraced by many judges presumptively violate the Daubert requirement for reliability.","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117311961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Scarcity and Non-Scarcity in a Non-Market Economics Model","authors":"Edward M. Scahill","doi":"10.2139/SSRN.1648567","DOIUrl":"https://doi.org/10.2139/SSRN.1648567","url":null,"abstract":"This article describes a model that can be used to introduce basic economic concepts to children at the K-8 grade levels and lay a foundation for the later study of markets and prices. The model focuses on non-market environments, such as homes and schools, where people first experience economic decision making. In the model sunk costs provide an explanation for the observation of non-scarcity situations which are seldom considered and more rarely explained in textbooks and K-12 teaching lessons. In fact, non-scarcity situations often occur in non-market environments. The utility of the non-scarcity economics model is magnified by the commitment most states have made to establishing economics standards at the K-8 grade levels.","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123986605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Titan Products, Inc.: Acquisition of Franz Schuler GMBH (B-1)","authors":"L. Bourgeois, Dan M. Watson","doi":"10.2139/ssrn.1585598","DOIUrl":"https://doi.org/10.2139/ssrn.1585598","url":null,"abstract":"This case follows BP-0546, which is designed to allow two integration teams, each representing one of two very different companies, to construct a joint post-acquisition-integration plan. Some of the issues addressed by BP-0456 included (1) organization of Schuler, (2) staffing of management positions, (3) joint-distribution channels, (4) resolution of culture conflicts, (5) focus of strategic and operational decisions, and (6) performance metrics for assessing the success of the acquisition. The confidential background about one of the companies is provided in this case for one of the teams.","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116839779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Profit-Maximizing Firm as Exporter","authors":"P. Debaere","doi":"10.2139/ssrn.1583772","DOIUrl":"https://doi.org/10.2139/ssrn.1583772","url":null,"abstract":"This technical note provides a microeconomic framework of monopolistic competition to think about firms, and in particular, exporting firms. At the same time, the note discusses some of the stylized facts from the recent empirical literature that uses firm-level data.","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"5 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114092210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Trilogy Health Services, Llc: Building a Great Service Company","authors":"Gosia Glinska, Edward D. Hess","doi":"10.1515/9780804777568-045","DOIUrl":"https://doi.org/10.1515/9780804777568-045","url":null,"abstract":"This case is appropriate for teaching in the areas of entrepreneurship and managing the growth of smaller enterprises. It illustrates how an entrepreneur builds a premier service company by aligning culture, hiring practices, training, rewards, leadership, and its business model.","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132178952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Cordia Harrington: The Rise of the Bun Lady","authors":"Gosia Glinska, Edward D. Hess","doi":"10.2139/ssrn.1583318","DOIUrl":"https://doi.org/10.2139/ssrn.1583318","url":null,"abstract":"This case could be taught in courses on entrepreneurship and marketing. It follows a born entrepreneur and former successful McDonald's franchisee, who, guided by the motto No Is Not an Option, grows her business into world's fastest automated bakery. In order to attract and retain a skilled workforce, her company provided the best benefits the company could buy and paid for the training its staff needed to succeed on the job, which, coupled with a policy to promote from within, increased employee loyalty. By 2008, she is ready to take the next step and \"build bakeries around the world for McDonald's\".","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128824314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Cold Opportunity (C): The Absolut Icebars Story","authors":"S. Sarasvathy","doi":"10.2139/ssrn.1583310","DOIUrl":"https://doi.org/10.2139/ssrn.1583310","url":null,"abstract":"Suitable for MBA and executive learners, this case series presents an engaging narrative that prompts students to discuss entrepreneurial thinking. An entrepreneur who loves his native Swedish Lapland uses his natural gift for effectuation to ask What? What next? And What now? As his ventures evolve, students begin to ask themselves how they would master similar challenges to their own entrepreneurial plans and expectations. The case can be taught in either one or two sessions of a 90-minute MBA course or a four-hour executive education class. An effective complement is the technical note entitled, “What Makes Entrepreneurs Entrepreneurial� (UVA-ENT-0065).","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"351 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126916241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Brown-Forman: Profiting on Corporate Computing","authors":"Brandt R. Allen, R. Lennon","doi":"10.2139/ssrn.1583778","DOIUrl":"https://doi.org/10.2139/ssrn.1583778","url":null,"abstract":"Brown-Forman installed a profit-center control system for its information services department (IS) in 1991. The results were dramatic: costs were flattened, backlogs disappeared, and cooperation improved. Subsequent events raised more concerns: mainframe volumes dropped as applications moved to less costly platforms and new technologies became available, but there was no money to pay for them. To avoid cross-subsidization, all profits were remitted to users. IS requested new \"investment funds\" from the company's Executive Committee. The request raised the question: Is this the way profit centers are supposed to work?","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121255942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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