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1 – 7 of 7Vernon P. Dorweiler and Mehenna Yakhou
The term “scandal” has been associated with business, in both the business press and the general press. The main emphasis is in U.S. business, although other countries and…
Abstract
The term “scandal” has been associated with business, in both the business press and the general press. The main emphasis is in U.S. business, although other countries and individual companies globally are also included. This article analyses the main factors constituting business companies and their misuse in unlawful practices. Particular attention is given to criminal acts of corporate officers. Common practices are identified. This analysis is to identify conduct of corporations, as illustrations of “scandalous” conduct.
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Vernon P. Dorweiler and Mehenna Yakhou
The U. S. economy is based on free enterprise. “Free” indicates that the national economy is based largely on necessary restrictions, both in business transactions and in capital…
Abstract
The U. S. economy is based on free enterprise. “Free” indicates that the national economy is based largely on necessary restrictions, both in business transactions and in capital transactions. The hall‐mark of free enterprise is the kind of competition that considers both the size and geographic scope of the participants. Restraint on competition is determined by law, by regulation, and by judicial decision. Arange of these determinations has been established in the modern U. S., to set expected conduct of business. The purpose of this paper is to examine the conduct of corporations that is beyond legal business affairs, and those that falls into unlawful areas. “Unlawful” here defines violations of law and regulation. Clearly the federal and state governments have enacted an integrated scope of law controlling conduct in both business practices and employment protection. This analysis focuses on the external violations of law and regulation.
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Mathew Joseph, Mehenna Yakhou and George Stone
The purpose of the current study is to assess some of the self‐reported factors that students in the study used as choice criteria in making their school selection.
Abstract
Purpose
The purpose of the current study is to assess some of the self‐reported factors that students in the study used as choice criteria in making their school selection.
Design/methodology/approach
The results of this study were obtained by conducting a series of focus groups involving incoming freshmen at a small liberal arts university located in the south eastern part of the USA. The focus groups were conducted to obtain insight into the factors that led this particular group of freshmen to the school and, second, to determine what areas were not living up to their expectations. The authors later surveyed a large sample (450 students) of the incoming freshman class using a questionnaire that was developed from the input obtained during the focus groups.
Findings
Analysis of gap scores for the student population used in this study indicates that the current group does not consider their university a “quality” institution. Additionally, the importance‐performance grid (I‐P grid) points towards a lack of perceived quality, as only two of the dimensions considered actually fall into the “keep up the good work” quadrant.
Research limitations/implications
The primary limitation of this study is the scope and size of its sample. Because the study involved a single group of university students from one university, the results cannot be generalized across a university‐wide spectrum. Nonetheless, the study does provide evidence for the development and use of the I‐P grid on those occasions calling for preliminary identification and assessment of student measures of service quality.
Originality/value
By demonstrating the feasibility of the approach taken by the authors, it should be possible for university officials to utilize similar procedures when evaluating the overall satisfaction levels of their students’ educational experience.
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Vernon P. Dorweiler and Mehenna Yakhou
To provide a framework for an objective “scorecard” for performance of academic administrators.
Abstract
Purpose
To provide a framework for an objective “scorecard” for performance of academic administrators.
Design/methodology/approach
Literature reviews show that business organizations, as well as academic institutions, are fundamentally rethinking their strategies and operations because of changing environment and calls for more accountability to government and the public. The balanced scorecard is described as a novel approach to face these challenges.
Findings
The balanced scorecard has been shown as an effective tool to evaluate an organization, and its performance. Performance is identified as the linkage between outcomes and the multiple factors affecting those strategic outcomes.
Research limitation/implications
While the study provides a general framework for a balanced scorecard to academic institutions, it does not provide an exhaustive list of academic goals and associated measures for evaluation.
Practical implications
A very useful guidance to academic administrators in their search for ways to improve institutional effectiveness and demonstrate accountability to government and the public.
Originality/value
The study offers insights on how to translate the business basis of the balanced scorecard to the academic setting.
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Lee Fruitticher, Nancy Stroud, Jennifer Laster and Mehenna Yakhou
Aims to describe budgeting processes in health care, education, and insurance business.
Abstract
Purpose
Aims to describe budgeting processes in health care, education, and insurance business.
Design/methodology/approach
A survey was undertaken, using an interview approach, to expose tactical budgeting matters and behaviors of some central Georgia businesses.
Findings
The study shows that budgets are used in different degrees and for different purposes across different industries.
Research limitations/implications
A more comprehensive, comparative study would be a worthwhile undertaking to provide an in‐depth analysis of issues involved in the budgeting process across industries.
Practical implications
The study provides examples of practical steps involved in the budgeting process.
Originality/value
The study provides evidence of the extent to which theoretical concepts are applied in practice.
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Mehenna Yakhou and Vernon P. Dorweiler
The paper aims to describe the reach of the Sarbanes‐Oxley Act that was passed by Congress in 2002 to overcome corporate abuse of federal securities law.
Abstract
Purpose
The paper aims to describe the reach of the Sarbanes‐Oxley Act that was passed by Congress in 2002 to overcome corporate abuse of federal securities law.
Design/methodology/approach
Analysis focused on the impact of the Act on corporate governance and the resulting effects on accounting and auditing functions.
Findings
The Act is ab initio to correct corporate officers’ abuses. The research provides information of the range of consequences of the Act.
Originality/value
The research is novel in reporting on the effects of the Act. It provides duties to parties in the corporation, directors and executive officers (specifically, CEOs and CFOs) and attorneys.
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Mehenna Yakhou and Vernon P. Dorweiler
Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance. Implementation of this legislation is so broad as to move from…
Abstract
Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance. Implementation of this legislation is so broad as to move from mere statutory compliance, to provide authority for changes in the professions of accountants and corporate officers and corporate counsel. This paper describes effects of the Sarbanes‐Oxley Act (Public Law No. 107‐204, Sec. 1‐1107) on the principal management and control functions of the business environment.
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