Black Residential Segregation in the Era of Urban Sprawl

This paper investigates the relationship between alternative metropolitan land use patterns, including those characterized as “sprawl,” and Black residential segregation. Previous studies have explored this question using limited attributes and empirical measures of both land use and segregation. This econometric study advances the understanding of that relationship in several ways. First, the paper defines land use as a countervailing, multi-dimensional, phenomenon. Metropolitan areas do not generally exhibit high-sprawl (or low-sprawl) characteristics across multiple measures; rather, they typically exhibit some combination, or “configuration,” of low-sprawl and high-sprawl attributes. Second, the paper examines the relationship between such configurations and several of the segregation dimensions suggested by Massey and Denton (1988). Third, the paper analyzes results using the 2010 decennial Census. This study explores the contribution and transmission of countervailing spatial land use patterns to changes in Black segregation levels, and the implications of such changes for land use policies and regulations. These complex effects bring new precision and insights to the analysis of racial inequality in an age of rapid demographic change.     

An approach to the display and analysis of multiobjective problems

In all operations research applications, the problem of implementation rests on the information conveyed to the decision maker. The presentation of results is a critical link in the success of a project. An ineffective transfer of information will reduce the chance of decision maker acceptance. This final step in the analysis is particularly difficult in multiobjective analyses, where the amount of relevent information increases with each performance measure.This paper will describe an alternative to the typical graphical approach to multiobjective display, which is adaptable to any number of objectives. A real world example is given and some theoretical insights are developed.     

Empirical evidence on the impact of external monitoring on book–tax differences

This study investigates whether institutional ownership levels are associated with levels of and time-series variability in book–tax differences (BTDs). Firm and year fixed-effects regression results suggest that institutional ownership is negatively associated with total, permanent, and temporary BTDs. This effect is driven primarily by permanent BTDs in the pre-SOX era but is consistently present for both permanent and temporary BTDs post-SOX. Further, this negative association is present regardless of firms' classification as “tax planners” and/or “earnings managers.” Finally, the results provide some evidence that stronger monitoring by the board and audit committee (i.e., a smaller and more independent board and a larger audit committee) is associated with lower permanent BTDs but is not consistently related with total or temporary BTDs. Overall, these findings are consistent with higher levels of institutional ownership equating to more effective monitoring of management, resulting in lower BTDs (in terms of both levels and time-series variability).     

Internet-Based Relationship Marketing: A Sub-Saharan African Perspective

Establishing, maintaining, and enhancing relationships over the Internet have progressively gained global attention. Nevertheless, the dawn of this modernization draws many theoretical debates and practical concerns, some of which have received little research attention, especially within the Sub-Saharan region of Africa. On this premise, we explored the contemporary practice, challenges, and benefits of Internet-based relationship marketing (RM) within the Ghanaian telecommunication industry. Expert interviews with 12 employees from four telecommunication firms elicited a wealth of experiential data analyzed thematically to understand the practice, challenges, and emerging benefits of Internet-based RM. Our findings suggest that issues of privacy concerns, erosion of face-to-face communication, and the tendency of unsolicited communication do not necessarily militate Internet-based RM within the Ghanaian telecommunication industry. We also identified emerging benefits, including online “virality,” a discovery environment, and improved firm reputation. We suggest enhancing online personalization through empathy, creating value with analytic information and managerial openness, and supporting enhanced knowledge development within the area. Directions for future studies include the possibility of comparative studies across service industries and examining the role of content marketing in Internet-based relationships. The challenge of exploring Internet-based RM was similar to hitting a moving target, as the use of the Internet for relationship marketing activities is constantly evolving. Additionally, our findings and conclusion are confined to the knowledge contribution of the experts interviewed. As one of the few studies within the Sub-Saharan region, we expand contributions from the Sub-Saharan domain. The findings of this study also bring to light new insights for establishing, maintaining, and enhancing Internet-based relationships.     

Q-analytics: An ethics case on unlicensed software usage

This short role-taking ethics case is designed to provide students with several different perspectives related to the unauthorized/unlicensed use of software within a realistic accounting setting. Although the case could be considered for use in a variety of accounting classes at both undergraduate and graduate levelswith limited preparation, it is likely to be most relevant to Accounting Information Systems, Auditing, Controllership, and Accounting Ethics courses. The case can be read in about ten minutes, after which the class is assigned to groups that deliberate over the concerns of six different roles regarding the software-usage issues implied in the case.The issues are relevant to the students because they will inevitably encounter software-usage problems in their personal or professional lives. Furthermore, they inevitably have been exposed to similar copyright-infringement issues in the realms of music and video, which helps make for a rich class discussion.The case has consistently generated considerable discussion and debate within a graduate-level controllership course. A survey of students from five graduate accounting classes over a three-year period indicates favorable perceptions of the case.