As defined contribution (DC) plans become more popular than defined benefit (DB) plans, American workers are increasingly responsible for their retirement savings. Because retirement plan participants' portfolio allocation is constrained by the available funds in the plan, the construction of a plan's investment menu has become extremely…

Cognitive load theory (CLT) has rarely been applied in the area of financial accounting. This research demonstrates that by using CLT, financial accounting and reporting can benefit in the areas of teaching and decision making. The CLT indicates that by reducing the load of complex concepts in the working memory, a more efficient result is…

Lack of progression to higher education amongst those who complete an Advanced Apprenticeship in England and the country's need for higher level skills led to the introduction of Higher Apprenticeships in 2009. Whilst Higher Apprenticeships would be expected to facilitate learner progression, the volume of these has remained low. In this paper,…

This case study allows students to apply their corporate law and ethical knowledge to a socially focused business in a global environment. The assignments provide opportunities for reflection on some of the challenges facing Ben & Jerry's as the company attempted to pursue corporate social responsibility in three separate, but related,…

Making decisions over multivariate time series is an important topic which has gained significant interest in the past decade. A time series is a sequence of data points which are measured and ordered over uniform time intervals. A multivariate time series is a set of multiple, related time series in a particular domain in which domain experts…

Student-Based Budgeting (sometimes called Weighted Student Funding, or Fair Student Funding, depending on the district) differs fundamentally from the traditional funding model, which distributes resources to schools in the form of staff and dollars designated for specific purposes. Student-Based Budgeting (SBB) allocates dollars to schools based…

This dissertation consists of two essays which examine the relationship between dyslexia and the application and acquisition of financial knowledge. Recent behavioral research has documented that factors such as representativeness, overconfidence, loss aversion, naivete, wealth, age and gender all impact a person's risk perception and asset…

There is information available in the literature that discusses information technology (IT) governance and investment decision making from an executive-level perception, yet there is little information available that offers the perspective of process owners and process managers pertaining to their role in IT process improvement and investment…

Basic economic concepts applicable for college financial management are considered, along with the characteristics of financial instruments available to universities that have money to invest for short-term or long-term purposes. A discussion of various financial securities provides information for the endowment manager who has to select among…

This practical guide for the agribusiness manager (the farmer, rancher, and other agribusiness people who work with agricultural commodities, supplies, and services) gives a basic understanding of modern management practices. It provides guidelines that can help them make practical business decisions. Chapter 1 is an introduction that highlights…

Developed and edited by the National Association of College and University Business Officers' (NACUBO's) Accounting Principles Council, this guidebook, written by highly experienced, seasoned college and university leaders, is designed to help readers make sense of today's world and provide the right tools to make the right decisions. The book,…