Browsing Kaw Valley Bank Working Paper Series by Title
Now showing items 146-165 of 232
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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 ... -
Pay Now or Pay Later: An Experiential Learning Exercise in Determining a Firm's Dividend Payout
(Washburn University. School of Business, 2005-07-1)We develop a classroom exercise simulating the cash dividend payout decision. The benefits to business students include (i) a thorough investigation of the complex payout issues managers must consider when determining ... -
Paying for Undergraduate Education: Recent Trends in Tuition, Income, Institution Choice, and Debt
(Washburn University. School of Business, 2016-08-1)In 1999-00, business students borrowed substantially less to pay for their educations than non-business students. By 2011-12 this difference had disappeared. We describe changes in tuition, incomes, and choice of institution ... -
Pedagogical Praxis for Reflection on Issues in Financial Crises
(Washburn University. School of Business, 2018-12-1)This paper illustrates how a Freirean pedagogical framework can be applied to promote a praxis of critical reflection on financial crisis and its educational impact. Freirean pedagogical praxis eschews the 'banking' approach ... -
A Post Modern Look at the EOQ Model: Deconstruction of the Total Cost Function Leads to JIT
(Washburn University. School of Business, 2007-11-1)When the hold cost H is much larger than anticipated by the usual textbook treatment of the EOQ formula, order of magnitude larger, the EOQ total cost function is pointed rather than flat. This pointedness logically causes ... -
The Potent Role of Personality in Structured Behavioral Interviews: An Experimental Field Study
(Washburn University. School of Business, 2014-03-1)This study is an attempt to explore the method-related variance in patterned behavior description interviews. Patterned behavior interviews are based upon the premise that a pattern of past behaviors is an effective predictor ... -
Power-Users and New Hires: Contrarian Insights on Technology Skills for Entry into the Accounting Profession
(Washburn University. School of Business, 2018-01-1)The Association to Advance Collegiate Schools of Business (AACSB), American Accounting Association (AAA), American Institute of Certified Public Accountants (AICPA), Institute of Management Accountants (IMA), and the Big ... -
Presenting Total Landed Cost Models in Business and Accounting Classes
(Washburn University. School of Business, 2011-05-1)The decision to employ Low Cost Country Sourcing (LCCS) involves both strategic and cost considerations. This paper addresses the strategic issues and implements a simple total landed cost model (TLCM); it does not include ... -
Private Equity: The Leveraged Buyout Model Revisited with a Dash of Clustering
(Washburn University. School of Business, 2007-10-1)During 2006-2007, investments in private equity firms fueled a marked acceleration in corporate merger and acquisition activity. Fueled by opportunistic equity investors and a willing debt market, acquisitions of thousands ... -
Procedure to Determine the Optimal Roth IRA versus Deductible IRA Allocation
(Washburn University. School of Business, 2016-03-1)This paper offers financial advisors a spreadsheet application to solve the Roth IRA versus deductible IRA (RVD) allocation choice. Our algorithmic procedure requires advisors to input values for nine variables. An optimal ... -
Procedure to Determine the Optimal Roth IRA versus Deductible IRA Allocation (Revised)
(Washburn University. School of Business, 2016-08-1)We offer a procedure to guide the Roth IRA versus deductible IRA (RVD) allocation decision. We require users to input ten values to generate outputs that include: contribution and withdrawal tax rates; maximum gain; and, ... -
Property Rights, Eminent Domain and Economic Development
(Washburn University. School of Business, 2020-02-1)A large proportion of the public support local governments' role in fostering economic development. Seventy percent of respondents to an American Planning Association (APA) poll, identified job creation as a high priority ... -
A Proposed Model for Measuring Expected Losses from Litigation Contingencies
(Washburn University. School of Business, 2006-01-1)According to the Securities and Exchange Commission (SEC), financial reporting has become an exercise of compliance with the copious number of rules prescribed in accounting standards rather than doing what is necessary ...