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Volume 12 Number 1 Year 2014

11 articles in this issue 

Nadia Yusuf, Nisreen Al-Banawi, Hajjah Abdel Rahman Al-Imam

The media serve as the channels used to deliver information or research data for any purpose. With media and technology combined, if today a person is sitting in one corner of the world, he or she can send knowledge and words to an unimaginable number of ... see more

 

William A. Bottiglieri

Close to three years ago, Congress enacted legislation that overhauls the U.S. health care system and at the same times affects nearly all taxpayers, many employers, and many elements of the health care industry. The sweeping new health reform law embodie... see more

 

Dahli Gray, Clemense Ehoff Jr.

The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are anal... see more

 

Dan Marlin

The purpose of this study is to identify and examine differences in organizational slack across multiple industries. Using a sample of 353 US publicly traded firms, eight measures of organizational slack were examined across six 2-digit SIC industry group... see more

 

Christine Haynes, Bruce M. Bird, Mark Wills, Adam Cleek

In Notice 2012-12, the Internal Revenue Service announced that awards of mandatory restitution received by victims of human trafficking under 18 U.S.C. 1593 of the Trafficking Victims Protection Act of 2000 are excluded from gross income. This article exa... see more

 

Thomas B. Whalen

Recent popular literature has spawned an ever increasing amount of leadership and management advice on how to manage, lead, and institute organizational change. While some of this advice may be effective, the literature has shown that the majority of orga... see more

 

Peter Harris, William Stahlin

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial... see more

 

Brian D. Fitzpatrick, Shahid Ali, Garrett Wiegele

We composed and contrasted stock returns for large capitalized companies (S&P 500) with returns of real estate investment trusts using the Financial Times equity, mortgage and composite indexes. The time period which was chosen was 2000 through 2011. This... see more

 

Christina B. Curley, Nadia Abgrab Noormohamed

Todays customers are marketing representatives, product designers, intimate and privileged friends of the company, and de facto managers sitting in at a corporate retreat; they are major stakeholders who bring the concept of corporate social responsibilit... see more

 

Wan-Ting (Alexandra) Wu

This paper examines the relation between the forward price-to-earnings (P/E) ratio and profitability. Consistent with the theoretical predictions of Ohlson and Zhan (2006), this paper finds a U-shaped relation between the forward P/E ratio and return on e... see more