Neumann College Website

The Neumann Business Review

The Journal of the Division of Business
& Information Management

Volume 2
Spring 2007


Editor's Forward

The topics covered in this edition of the Neumann Business Review range from taxes to management techniques; from food advertising to the National Hockey League. They were chosen from an increasing pool of submissions from Neumann College undergraduate students from various divisions and represent the broad range of interests held by our students.

In his paper, The Ethics of Food Advertising, Joseph Okolowski examines food advertising and juxtaposes this advertising with the nutritional value of many of the offerings of those restaurants that particularly target children. He looks specifically at fast food restaurants and argues that, while health issues are occasionally used as a marketing technique, fast food restaurant menus do not tend to encourage healthy eating and the tactics used to entice children to those restaurants very rarely relate to the food at all, other than to label that food as “fun” or “grown-up.” Mr. Okowlowski leaves it to his readers to determine whether regulation of food advertising is an appropriate tool for government intervention.

In a very different view of government involvement in citizens’ lives, Alicia M. Cavalli examines different income tax strategies that have been employed by various countries at various times. In her paper, Flat Tax Raises Controversy, Ms. Cavalli’s conclusion is that a flat tax system would be preferable to the current system. She questions the ideology that suggests that wealthier citizens are in some way responsible for the welfare of those less well off and suggests that a flat tax system would be more fair and less complex than the current tax system in place in this country.

In Making Decisions Using Knowledge Management, William F. Otto moves readers from discussing the relationship between government and private markets to management technique in private industry. Mr. Otto reviews Knowledge Management as an increasingly useful tool in an increasingly complex environment. He describes the roots of the technique and several applications of Knowledge Management.

The final offering in this edition of the Neumann Business Review, focuses on a very specific industry, professional hockey. In her paper entitled The Plight of the National Hockey League, author Brittany Forgrove details the problems faced by the National Hockey League in recent history and describes some of the changes that owners in the league have made. Hockey may be the national sport in other countries, but is facing serious challenges in the United States.

Each paper presented in this edition is likely to encourage discussion in various circles and, hopefully, encourage other undergraduate students, as well as recent graduates, to pursue their own research. The exchange of ideas, whether a reader agrees or disagrees with those ideas, is at the heart of education and a primary objective of this publication. We would like to encourage others to submit their own work for future editions of the Neumann Business Review.

Ellen S. Sloss, Ph.D.    

Catholic Education in the Franciscan Tradition