Spring 2011 Volume VI, Issue I

Spring 2011 Volume VI, Issue I

1. The Effects of Recent Affirmative Action Rulings & Louisiana’s Economic Crisis on Louisiana’s Public HBCUs Dr. Albert D. Clark 
   
   

   Abstract

   This paper looks at the effects of higher education gains by minorities, and how recent Affirmative Action court decisions, during the national current fiscal crisis suffered by state budgetary restraints, impact Louisiana’s Public HBCUs. 
   
   Download

2. “The Ritalin Riddle: What Affects a Family’s Decision to Medicate a Child with ADHD?” Rand W. Ressler
   
   Abstract
   
   According to the Centers for Disease Control and Prevention (CDC), as of 2003 the number of children in the U.S. diagnosed with Attention Deficit and Hyperactivity Disorder (ADHD) is about 4.4 million. Parents have two options in managing ADHD, behavior modification therapy, or medication. We hypothesize that households in which both parents participate in the labor force are more likely to choose medication since it requires the lower time investment. This allows these households to maximize their joint time in the labor force, thus maximizing their joint income. Using statewide data, we find a positive relationship between the labor force participation rate of women and the propensity to medicate an ADHD child.
   
   Download
   
   
   
3. THE MYTH THAT ACTIVITY BASED COSTING METHODOLOGY CAN BE USED SUCCESSFULLY TO SUPPORT MANAGEMENT DECISION MAKING Richard V. Calvasina, Gerald E. Calvasina, and Eugene J. Calvasina

   Abstract

Activity Based Costing (ABC) and Activity Based Management (ABM) have been espoused as the saviors of Management Accounting. With the use of ABC analysis to develop information, and the use of modern computers and software packages, managers have been able to evaluate customers and products using Value Chain and Supply Chain techniques. Through the use of ABC, the activities and associated costs to support either products or customers can be determined. With this information, the evaluator identifies the revenues associated with the product or customer, and then either directly identifies or allocates all the costs associated with the product or customer. Once the revenues and costs have been assigned, it becomes a simple matter of adding the numbers to see if the product or customer is profitable. But does this bottom line approach provide managers with a valid basis for decision making? This paper examines the basic constructs of ABC to determine if it provides the appropriate information for use in evaluating products and customers. In addition, an alternative approach is presented.

Download