Browsing Kaw Valley Bank Working Paper Series by Title
Now showing items 134-153 of 232
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Johnny Inkslinger: Accounting Legend
(Washburn University. School of Business, 2016-08-1)This paper provides an introduction to the American folktale character of Johnny Inkslinger, Paul Bunyan's accountant. Johnny Inkslinger's significant role in the legends of Paul Bunyan is demonstrated through the summaries ... -
Just-In-Time Production Systems: Financial Results of Adopting Firms
(Washburn University. School of Business, 2004-08-1)Despite the popular and business press coverage given JIT, only minimal empirical evidence is available that provides support for the existence of the financial benefits attributed to a JIT production system. This paper ... -
Keystone Internet Security Systems, Inc.: Balance Sheet Management for Value Creation
(Washburn University. School of Business, 2018-07-1)It was September 2015, Conrad Kirkpatrick's ninth month as CEO of Keystone Internet Security Systems (ticker symbol KISS). Kirkpatrick had overseen dramatic improvements in the operating and financial performance of his ... -
Lanham Trademark Act and the Internet: Cybersquatting, Meta Tagging, Hyperlinking, and Framing
(Washburn University. School of Business, 2003-12-1)The Lanham Act was signed into law in 1946, serves as the federal trademark law in the United States. Congress has amended the Lanham Act nearly twenty times as society and technology has evolved. A brief review of recent ... -
Less-Than-Rational Decision-Making in Organizations
(Washburn University. School of Business, 2007-08-1)This study challenges the assumption that people in organizational contexts make entirely rational decisions. Based on empirical research that analyzes how interviewers make selection decisions during and after employment ... -
Leverage Borrowing Rates, Tax Rates And Growth Rates
(Washburn University. School of Business, 2005-12-1)This paper extensively broadens the perpetuity gain to leverage (GL) equations of Modigliani and Miller (1963) and Miller (1977) by developing a capital structure model (CSM) that contains a series of perpetuity GL equations ... -
Looking at the Economics Order Quantity Model Using the Mathematics of Conic Section
(Washburn University. School of Business, 2003-11-1)This paper uses the mathematics of conic sections to develop measures of the pointedness of the EOQ total cost function. -
Making a Case for Employment Law as a Core Requirement in the Undergraduate HR Curriculum
(Washburn University. School of Business, 2005-09-1)Surveys of senior HR-practitioners, academicians, and students consistently agree that individuals seeking to enter the HR profession should be knowledgeable in employment law. Most university HR programs, however, do not ... -
May Company, Inc.: Examining the Outcomes of Corporate Strategic Change Applying an Expanded DuPont Model
(Washburn University. School of Business, 2004-12-1)This case employs a model for conceptualizing and analyzing the financial statement impact resulting from major corporate structural changes in the form of divestiture of an operating segment. The corporate case included ... -
Measuring Alpha-Based Performance: Implications for Alpha-Focused Structured Products
(Washburn University. School of Business, 2008-02-1)We propose that the muted demand for investment innovations such as Portable Alpha arise, at least in part, from a lack of clarity and transparency regarding the way alpha is defined and measured. We show that the profession ... -
Medtronic PLC and Corporate Tax Inversions
(Washburn University. School of Business, 2016-08-1)This case deals with the very topical subject of tax inversions. In the case, students are initially introduced to the concept of the tax inversion, the process by which a U.S. company reincorporates in another country, ... -
A Model for Review of Ethics Instruction
(Washburn University. School of Business, 2008-12-1)"Assessment of Learning" is a key phrase well known to all quality business schools. This paper presents a detailed description of the processes undertaken by one university's school of business to assess its ethics ... -
Negotiating Ritual Participation: Experiencing Ritual Gifts as an Outsider
(Washburn University. School of Business, 2005-08-1)This paper examines how people become participants in a ritual that has historically been dominated by people outside their group. We first demonstrate how participatory golf is a ritual, that there is apprehension when ... -
Nonprofits and Pass-Throughs: Performance Comparison
(Washburn University. School of Business, 2020-11-1)Nonprofits (NPs) resemble pass-throughs (PTs) in size. While not profit-seeking like PTs, NPs should still seek to achieve maximum firm value (max VL). Using a historical growth rate of 3.12% and the same risk class, we ... -
The Operation of Social Capital and Co-Production in Rural Economic Development: The Case of a Kansas Farm Winery
(Washburn University. School of Business, 2007-08-1)This paper reports the findings of a study on the operation of social capital and co-production in a rural vineyard in the state of Kansas in the Midwestern United States. Findings suggest that consumers' social networks ... -
Optimal Target Rating and C Corp Valuation
(Washburn University. School of Business, 2019-08-1)We use data from Damodaran (2019) as inputs in the Capital Structure Model (CSM) to compute firm value (VL) for debt-for-unlevered equity choices. Because each VL is matched to a debt-to-firm value ratio (DV) and a credit ... -
Origins of the Economic Order Quantity Formula
(Washburn University. School of Business, 2005-01-1)This paper speculates on how the Economic Order Quantity (EOQ) formula was developed. These speculations are interesting and useful for several reasons: 1.) The speculations help scholars understand the creative process ... -
Partnership Formation and GAAP
(Washburn University. School of Business, 2018-08-1)This article explains the importance of partnership formation in the U.S. economy, presents the basis for GAAP accounting for partnership formation based on the Codification, and provides a set of teaching materials that ... -
Pass Through Valuation
(Washburn University. School of Business, 2014-10-1)We fill in missing gaps in small business valuation by investigating a pass-through owner managed enterprise undergoing a debt-for-equity exchange to determine its maximum gain to leverage (GL), maximum firm value (VL) and ... -
Pass-Through Valuation with Growth
(Washburn University. School of Business, 2018-11-1)We build on the nongrowth pass-through capital structure model (CSM) research by adding growth and changes in tax rates. We begin by deriving CSM pass-through gain to leverage (GL) equations for nongrowth and growth when ...