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2008

WHAT SHOULD IS MAJORS KNOW ABOUT REGULATORY COMPLIANCE?

Craig A. VanLengen
NAU-The W. A. Franke College of Business
 

Because of the severe penalties associated with non-compliance of legislative acts and regulations it is important for information systems (IS) majors to recognize and understand the need for the implementation, evaluation, and reporting on internal controls. IS majors need to be aware of legislation and regulations that have an impact on information technology (IT). IS majors also need to understand business processes and how to select, implement, and report on controls embedded into software that is developed. The best way to understand the business processes and associated controls is to become familiar with control frameworks.

Keywords: IS Curriculum, Regulatory compliance, Model curriculum, COBIT, Control Frameworks

08-12 August 2008

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XBRL: BEYOND BASIC XML

Craig A. VanLengen
NAU-The W. A. Franke College of Business
 

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the financial information. Analysis and comparison of financial information will be more efficient because the XBRL data can be downloaded and processed by analysis software. Information Systems (IS) majors need to be aware and able to work with XML and XBRL to assist the accounting and finance functions of their future employers.

Keywords: XBRL, XML, Markup languages, undergraduate curriculum, Web technologies

08-11 August 2008

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MUDDLING THROUGH: THE AERIAL CHAIR™

Christopher M. Scherpereel
Assistant Professor of Management
NAU-FCB
Kathryn S. Savage
Professor of Accounting
NAU-FCB
   

Case Objectives and Use

The Aerial Chair™ has yet to gain broad acceptance in the marketplace. Craig Hines, the chairs creator, must decide the future of this business opportunity: (1) was this just a fun hobby; (2) could the Aerial Chair™ achieve profitability in the broad market; (3) would a niche strategy generate sufficient profits? The case introduces the student to a classical entrepreneur who is passionate about his product and desperately wants it to be a market success. The case challenges the student to: (1) identify typical entrepreneurial characteristics and how they can impact business development; (2) perform an internal and external analysis of a new venture; (3) understand the challenges of estimating new market demand and assess the reasonableness of demand projections; and (4) develop appropriate strategies and tactics to guide an entrepreneur. The case is designed for undergraduate and graduate courses in Entrepreneurship, New Venture Planning, New Product Development, and Small Business Management.

Case Synopsis

In 1996 Craig Hines sold his first Aerial Chair™. The chair was a design that he personally developed and manufactured in a small shop in Montana. He originally developed the Aerial Chair™ out of curiosity, and for his own personal use. The concept became his passion, so he began trying to find customers for his product. Product interest was sporadic and material costs drove the price up to a premium level. In December 2000, the Aerial Chair™ was still not a commercial success, and many of Craig’s marketing attempts had failed. He was faced with the decision of how to best create a viable business around the Aerial Chair™ product.

Craig Hines never wanted to be influenced by external factors that might hinder his creativity in developing and promoting the Aerial Chair™; therefore, he never developed a functioning business plan. The industry in which he was attempting to enter was already established with several direct competitors, and many substitute products. Given the high manufacturing cost and inventory requirements, mass distribution outlets seemed unlikely to carry the Aerial Chair™. Although Craig had learned a great deal through trial and error, he still remained unsure of the demand for the Aerial Chair™. This uncertainty regarding demand, the high material costs, and the difficulty accessing distribution channels, convinced Craig that his current ad hoc approach to building a company would not create the successful company he envisioned.


The authors developed the case for class discussion rather than to illustrate either effective or ineffective handling of the situation. The case, instructor’s manual, and synopsis have been submitted to the North American Case Research Association (NACRA) for its annual meeting, October 30 – November 1, 2008, Durham , NH. All rights are reserved to the authors and NACRA. © 2008 by Christopher M. Scherpereel and Kathryn S. Savage. Contact person: Christopher M. Scherpereel, The W. A. Franke College of Business, Northern Arizona University, PO Box 15066, Flagstaff, AZ 86011-5066, 928-523-7831, chris.scherpereel@nau.edu. The authors developed the case for class discussion rather than to illustrate either effective or ineffective handling of the situation.

NOTE: For copies of this paper, please contact Chris Scherpereel at Chris.Scherpereel@nau.edu.

08-10 June 2008

USING QUANTILE REGRESSION TO EVALUATE HUMAN THERMAL CLIMATES IN CHINA

Pin T. Ng
NAU-The W. A. Franke College of Business
Y.Y. Yan
Hong Kong Baptist University
   

Studies have been conducted to examine the spatial variations of human thermal comfort in various countries using different comfort indices. These human thermal climate studies have important implications on human health, migration patterns, retirement decisions, tourism development and energy requirements. Yan (2005) used a clothing insulation (CLO) index to construct average clothing needs in various regions of China. These average CLO maps, however, only provided information on the center of the distribution of climate variation. Using quantile regressions, we estimated index and constructed contour maps for the whole spectrum of the CLO distribution to provide additional information on the spread and variation of the clothing requirements and, hence, a more complete picture of the human comfort of the various regions in China.

Keywords: quantile regression, CLO, China.

08-09 May 2008

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ENERGY AND WATER USE IN ARIZONA AGRICULTURE

Thomas L. Acker
NAU-Engineering & Natural Sciences
Dean Howard Smith
Primary Contact
NAU-FCB
Chelsea Atwater
Undergraduate Research Assistant, Economics
Edana French
Undergraduate Research Assistant, Mechanical Engineering
Mark Glauth
Engineering Research Assistant
 

Increasing energy and water concerns in Arizona are the driving forces to improve the efficiency of agricultural production within the state. In this article we address the energy and water uses in growing a variety of crops in Arizona. The goal of the research project is to identify and quantify all energy and water uses from the production of the initial seed, through the treatments of the soil and various chemical introductions, all the way until the crop is harvested in the field. Thus, the analysis is “from seed to the edge of the field.” Using a series of secondary data sources, the paper provides ranges for the energy and water consumption for the predominant crops grown in the major agriculture areas of the state.

Keywords: food and energy, food and water, agricultural inputs, food production.

08-08 April 2008

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