Statement of Financial Accounting Standard No. 130 (SFAS 130) was released in 1997 which required publicly traded companies to separately report comprehensive income in the Þnancial statements. SFAS 130 prescribed three alternative formats for the presentation without mandating any one speciÞc...

In todayÕs rapidly changing sales environment, successful salespeople must acquire skills that give them a competitive advantage. Emotional intelligence (EI), defined as perceiving, interpreting, and reacting to oneÕs own and othersÕ emotions, is offered as one critical skill that will allow...

This article reviews the most important provisions of the Family and Medical Leave Act of 1993. Topics covered include: effective dates, employer coverage, employee coverage, leave requirements, posting and notice requirements, and damages for employer failure to comply. The article also...

Traditional, single time-period models of quality cost expenditures assume static conditions and ignore the impact of the learning curve effect on a firmÕs product quality, and that of quality improvement efforts by the competitors. In this paper we incorporate both factors in a dynamic model...

Prior research on joint ventures using both legal and strategic perspectives provides several transaction cost-based prescriptions for structuring joint ventures to minimize the threat of opportunistic behavior by venture partners. However, the effects of these prescriptions on the subsequent...

A recent national survey of the US workforce suggests that adult attention related disorders are producing a wide range of negative outcomes in the workplace. The symptoms typically associated with the disorder (difficulties with activation, concentration, effort, emotional interference and...

As business becomes increasingly global, it is important for managers to appreciate that practices that work well in one country may not work as well in other countries. This article compares cost center practices under Grenzplankostenrechnung (GPK), a common approach to cost accounting in...

We analyze the correlation between the political orientation of investors and their financial risk tolerance. Assessing financial risk tolerance is a very important aspect to developing an appropriate long-term investing strategy. Our study is based on a sample of 129 undergraduates at Central...

Do socially responsible funds, as a whole, perform as well as the average of all mutual funds in their respective categories? This paper examines fund characteristics as well as risk and performance measures of all available socially responsible funds (SRFs) in the U.S. mutual fund industry over...

Texas, like more than a dozen other states, offers an annual sales tax holiday. At the state legislative level, the Texas sales tax holiday is intended to provide tax relief to working families timed to coincide with back-to-school purchases and to give a boost to brick-and-mortar retailers....