American Journal of Business: Volume 5 Issue 1

Accounting ForFuture‐Oriented Expenditures: Change Is Needed

Jayne Fuglister, William Paxton

Financial reporting standards require that many future‐oriented expenditures for intangibles, such as development costs and personnel training, be expensed in the current period…

Postretirement Benefits Other Than Pensions: Preparing for the Proposed Standard

William R. Cron, Philip L. Kintzele

Because of the dramatic increase in health care costs and the fact that more people are retiring earlier and living longer, the issue of post retirement benefit costs other than…

Employer‐Employee Attitudes Regarding Union Security

E. Wayne Chandler, Ralph Weller, Edward Brankey

The findings reported in this paper indicate employers and employees are generally unaware that the National Labor Relations Act (as amended) provides that the only obligation…

Human Resource Management As Small Businesses Grow

Jeffrey S. Hornsby, Donald F. Kuratko

In order to gain a perspective on the contemporary state of human resource management in smaller businesses, a total of 247 small firms were surveyed to investigate the degree and…

Doing Business Differently And Succeeding: Lessons From Japan

Stanley E. Fawcett, John N. Pearson

American management traditionally has not paid much attention to the way competitors do business despite the success of many foreign companies in U.S. markets. The Japanese have…

The Effect of a Gift‐Upon‐Entry on Sales: Reciprocity in a Retailing Context

Hershey H. Friedman, Paul J. Herskovitz

The purpose of the present study was to determine whether providing shoppers with a gift upon entering a store would result in an increase in sales. An experiment was conducted in…