The Tallahassee BeanCounters: A Problem-Based Learning Case in Forensic Auditing

2003 ◽  
Vol 18 (2) ◽  
pp. 137-173 ◽  
Author(s):  
Cindy Durtschi
Keyword(s):  
Economic Impact ◽  
Problem Based Learning ◽  
Information Use ◽  
Minor League Baseball ◽  
Minor League ◽  
Starting Point ◽  
Other Information ◽  
Baseball Team ◽  
A Minor

You are auditing the books of the Tallahassee BeanCounters (TBC), a minor league baseball team in Tallahassee, Florida. During your audit the team's owner, Franklin Kennedy, approaches you and offers an additional fee if you will quietly investigate the possibility of fraud within the firm. Mr. Kennedy reports that he received an anonymous tip and, based on that information, believes that someone within the firm could be perpetrating fraud. Your task is to use the information given here (the financial books and back-up documents) as a starting point for your investigation. From that starting point, use creativity and investigative skills to determine what other information you need. After obtaining requested information, use all the material you have gathered to determine whether fraud was committed. To completely solve a fraud, you must show the following: who committed the fraud, how it was committed, that it was intentional (not error), the economic impact of the fraud, and that it was your suspect who gained financially from the fraud.

scholarly journals From Hopelessness to Expectation: An Interview with Christopher Cabaldon, Mayor of West Sacramento

2015 ◽  
Vol 22 ◽  
pp. 117
Author(s):  
Monika Jansen
Keyword(s):  
Capital City ◽  
State University ◽  
Minor League Baseball ◽  
Residential Neighborhood ◽  
Minor League ◽  
Master Of Public Policy ◽  
Baseball Team ◽  
A Minor ◽  
Us Census ◽  
The City

Christopher Cabaldon is the mayor of West Sacramento, a small town just over the river from California’s capital city, Sacramento. Mayor Cabaldon received his Master of Public Policy and Administration (MPPA) in 1994 as part of the inaugural class of the program at California State University, Sacramento. He first became mayor of West Sacramento in 1998, and he was the first mayor directly elected by the citizens of West Sacramento in 2004.West Sacramento is growing rapidly. Since 2000, the population has increased by over 50 percent, nearly reaching 50,000 at the time of the 2010 US Census. Changes in West Sacramento have come from the development of Southport, a new master-planned residential neighborhood on the south side of the city, as well as infill development in the center of town and in established neighborhoods. Retail has also moved into West Sacramento where there previously had been very little, anchored by Ikea and Target. In 2000, the River Cats, a minor league baseball team, came to town and moved into a new stadium in West Sacramento.On March 13, Mayor Cabaldon spoke with Monika Jansen of Policy Perspectives over the phone to discuss his MPPA, executive leadership and democracy at the city level, his TEDx Talk from 2014, and his vision for West Sacramento.

Estimating the economic impact of a minor league baseball stadium

1994 ◽  
Vol 15 (5) ◽  
pp. 497-502 ◽  
Author(s):  
William G. Colclough ◽  
Lawrence A. Daellenbach ◽  
Keith R. Sherony
Keyword(s):  
Economic Impact ◽  
Minor League Baseball ◽  
Minor League ◽  
A Minor

An explanation of economic impact: why positive impacts can exist for smaller sports

2016 ◽  
Vol 6 (2) ◽  
pp. 182-204 ◽  
Author(s):  
Nola Agha ◽  
Daniel A. Rascher
Keyword(s):  
Economic Impact ◽  
Impact Analysis ◽  
Economic Effects ◽  
Content Type ◽  
Sports Teams ◽  
Minor League Baseball ◽  
Positive Economic ◽  
Economic Impact Analysis ◽  
Explanatory Factors ◽  
Minor League

Purpose – The purpose of this paper is to understand why some sports show a positive economic impact and other sports do not, and to identify a common set of explanatory factors explaining the differences. Design/methodology/approach – This explanatory research reviews the economic impact literature to identify the underlying conditions that would theoretically allow any sport, large or small, to generate positive economic effects. Findings – Nine conditions are identified that, when present, could allow a community to experience a positive economic impact from a team or stadium. These are then used to explain the discrepancy in known empirical outcomes in major and minor league baseball (MiLB). It appears as if major league teams are more likely to violate the conditions than minor league teams. This research finds theoretical support for previous suggestions that smaller teams and events may be beneficial to local economies. In doing so, it also explains previous empirical results that found some MiLB classifications are associated with positive gains in per capita income. Practical implications – Stakeholders can use the nine conditions to understand expected economic impact of their relevant sports. This research provides a comprehensive guide to understanding when economic impact can be positive. Social implications – This research helps explain some of the existing controversy regarding economic impact analysis. Originality/value – It is the first research to help provide a pre-set of conditions that can help predict whether positive economic impact will occur for specific sports teams or stadium projects.

Understanding Segmented Spectator Markets of a Minor League Baseball (MiLB) Team

2012 ◽  
Vol 16 (4) ◽  
pp. 351-362 ◽  
Author(s):  
Cindy Lee ◽  
Doyeon Won
Keyword(s):  
Minor League Baseball ◽  
Minor League ◽  
A Minor

Increasing Baseball Revenue from the Female Market

2015 ◽  
Vol 4 (1) ◽  
pp. 85-91
Author(s):  
Mark Dodds ◽  
Larry DeGaris ◽  
Alan L. Morse ◽  
Luisa Velez-Colon ◽  
David Perricone
Keyword(s):  
Marketing Research ◽  
Research Data ◽  
Target Audience ◽  
Marketing Plan ◽  
Target Market ◽  
Minor League Baseball ◽  
Minor League ◽  
Gender Similarities ◽  
A Minor ◽  
Baseball Fans

Claire Monroe was challenged to increase a minor league baseball team’s revenue and was in charge of developing a marketing plan to target female baseball fans. This would be a new target market for the team. The increasing female fan base can create revenue for baseball franchises through ticket, merchandise, and concession sales, as well as connecting with sponsors who specifically target female customers. Although there are many gender similarities in regards to fan avidity, there are important differences between the sexes in terms of motivation, media, and merchandise needs. Claire must research the target audience, analyze marketing research data, and make recommendations to increase female attendance to have those women spend more money on baseball-related items.

Forecasting the Long-Term Viability of an Enterprise: The Case of a Minor League Baseball Franchise

2006 ◽  
Vol 20 (2) ◽  
pp. 248-259 ◽  
Author(s):  
J. Thomas Yokum ◽  
Juan J. Gonzalez ◽  
Tom Badgett
Keyword(s):  
Logistic Regression ◽  
Product Life Cycle ◽  
Research Question ◽  
Extended Period ◽  
Cross Sectional ◽  
Minor League Baseball ◽  
Minor League ◽  
A Minor ◽  
Diffusion Curves

We are interested in forecasting or predicting the long-term viability of a minor league baseball team. The research question is whether this minor league team will be successful in attracting attendance over an extended period of time. An important financial issue is if the team is predicted to fail, then exactly how long will it last? A variety of methods are used in a step-by-step procedure to evaluate this viability. We first test whether attendance is evolving or stable through a unit root test, a test of market persistence. We then use the Bass model to assess whether the projected product life cycle is turning up or down. The Gompertz and logistic (Pearl) diffusion curves are next applied to home stand data of various lengths in order to make forecasts of an eventual dissolution point at which the team would financially collapse. Market saturation is not estimated, but set at the stadium capacity. Forecasting principles involving diffusion models are implemented. Analogies are used as a complementary forecasting technique to assess whether there is long-term potential for survival. Finally, logistic regression on cross-sectional data is used to supplement the forecasts. The results of the triangulation of diffusion curves, analogies, and logistic regression predict a decline in the minor league team’s ability to capture attendance.

scholarly journals Forensic Engineering Analysis Of Baseball Ballistics

2012 ◽  
Vol 29 (1) ◽  
Author(s):  
David S. Komm
Keyword(s):  
Statistical Analysis ◽  
Prior Knowledge ◽  
Sports Facilities ◽  
Engineering Analysis ◽  
Minor League Baseball ◽  
Car Seat ◽  
Minor League ◽  
Parking Lot ◽  
Forensic Engineering ◽  
A Minor

In 1998, A Baseball Traveled From A Minor-League Baseball Practice Area Into An Adjacent Parking Lot, Ultimately Striking A Six-Week Old Infant Being Placed Into A Car Seat. The Issue Of Appropriate Fence Heights Was Raised By The Infant Family. The Forensic Engineering Analysis Included Analysis Of The Baseball Flight Dynamics, The Application Of Statistical Analysis And The Design Of Sports Facilities. During Discovery, Prior Knowledge Of Similar Baseball Flight Paths Was Brought To Light, Presenting Challenges To The Defense.

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