Business Commons^™

The Balance Between Financial And Quality Performance In For-Profit Hospitals Versus Non-Profit Hospitals, Blake Seidner

CMC Senior Theses

Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, and a negative relationship with patient experience, cost reduction for the patient, and overall quality. …

Blockchain And The Future Of The Audit, Connor Ortman

CMC Senior Theses

“In the future, virtually every function in the world of financial services will be displaced, disintermediated and decentralized. The Internet gave us a powerful way to share and access information. Blockchain now gives us a powerful way to share and access value.”

During a February 2017 AICPA roundtable, Chairman of the Wall Street Blockchain Alliance and previous Global Head of Trading Analytics at Thomson Reuters, Ron Quarantana spoke to the revolutionary scale of blockchain. Quaranta, viewed by many as an expert in financial technology, predicts that the adoption of blockchain, both by the Big Four accounting firms and their clients, …

Shared Team Experiences And Team Effectiveness: Unpacking The Contingent Effects Of Entrained Rhythms And Task Characteristics, Margaret M. Luciano, Amy L. Bartels, Lauren D'Innocenzo, M. Travis Maynard, John E. Mathieu

Department of Management: Faculty Publications

This study explores the conditions under which shared team task-specific (STTS) experiences in crew-based arrangements may negatively influence team effectiveness.We suggest that the entrained rhythms featured in social entrainment theory act as a dual-edged sword with the potential to generate complacency detriments in addition to the commonly cited synchronization benefits. We argue that the manifestation and influence of the countervailing forces (i.e., synchronization and complacency) on the STTS experience—team effectiveness relationship will depend on salient task characteristics (i.e., frequency and difficulty). More specifically, frequently performed tasks create conditions for complacency tomanifest (generating an inverted-U shaped relationship between STTS experience—team efficiency), …

Limits, Transparency, And Board Independence Against Tax Avoidance, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hianghuy

Angelo King Institute for Economic and Business Studies (AKI)

Taxes are levied by the government primarily for public service purposes (De Leon & De Leon, 2016).However, the high tax rates and narrow tax base imposed in the Philippines become burdensome for taxpayers and also decrease total government revenue collections (Diokno, 2008). It is shown in this study that foreign ownership and customer concentration both increase the levels of corporate tax avoidance practiced by firms while board independence decreases the same. Hence, we do not support the government’s plan to ease foreign ownership restrictions through the amendment of the Constitution (Romualdez, 2017) because easing the current restrictions may entail decreased …

Evaluating Crime As A Negative Externality Of Hosting Mega-Events: Econometric Analysis Of The 2012 London Summer Olympics, Nicholas Le

Economics Faculty Working Papers Series

Analysis of the benefits and the drawbacks of hosting large-scale sporting events like the Olympics or World Cup frequently ignore the effects of crime due to its relatively small economic impact in comparison to employment and consumption effects. Literature has frequently tied sporting events and tourism to crime, in addition to observing proximity effects on crime during sporting events. This research seeks to confirm both by implementing a difference-in-difference regression that can show whether crime increased during the Olympics, in particular in London boroughs which hosted venues for the Games. Ultimately, the research concludes that crime in London as a …

An Exploration Of ‘Sticky’ Inventory Management In The Manufacturing Industry, James R. Kroes, Andrew S. Manikas

IT and Supply Chain Management Faculty Publications and Presentations

Traditional models examining relationships between firm resources and revenues assume that the many expenses and asset holdings change in proportion to changes in demand. However, research has found that for many costs and assets assumed to be variable, the magnitude of a change in a cost or asset in proportion to a change in revenue is smaller during periods when revenue decreases compared to the change in the cost or asset when revenue increases. Costs and assets which behave in this manner have been denoted as ‘sticky’ costs or assets. This study examines if inventory in the manufacturing industry is …

Consuming Digital Debris In The Plasticene, Stephen R. Parks

Theses and Dissertations

Claims of customization and control by socio-technical industries are altering the role of consumer and producer. These narratives are often misleading attempts to engage consumers with new forms of technology. By addressing capitalist intent, material, and the reproduction limits of 3-D printed objects’, I observe the aspirational promise of becoming a producer of my own belongings through new networks of production. I am interested in gaining a better understanding of the data consumed that perpetuates hyper-consumptive tendencies for new technological apparatuses. My role as a designer focuses on the resolution of not only the surface of the object through 3-D …

Effectiveness Of “Good” Governance Policies Across Contexts: A Test Of The Universal Vs. Embedded View, Sabrina Ferdous Saleh

Theses and Dissertations

This dissertation aims to examine the effectiveness of “good” governance principles that are commonly benchmarked in shaping the Corporate Governance (CG) policies. Specifically, I examine the firm level internal mechanisms of Monitoring CG and Incentive CG and the country level external mechanisms of legal rules and disclosure provisions. The origin of these CG policies is rooted in the Anglo-Saxon countries, where stand-alone firms are mostly owned by the dispersed shareholders, and Type I agency problem is common between company owners and top managers. For precisely examining the generalizability of “good” CG principles, I have conducted my investigation in an empirical …

Individual Autonomy In Corporate Law, Elisabeth De Fontenay

Faculty Scholarship

The field of corporate law is riven with competing visions of the corporation. This Article seeks to identify points of broad agreement by negative implication. It examines two developments in corporate law that have drawn widespread criticism from corporate law scholars: the Supreme Court's recognition of corporate religious rights in Burwell v. Hobby Lobby and the Nevada legislature's decision to eliminate mandatory fiduciary duties for corporate directors and officers. Despite their fundamental differences, both resulted in expanding individual rights or autonomy within the corporation-for shareholders and managers, respectively.

The visceral critiques aimed at these two developments suggest a broadly shared …

System For Monitoring The Quality Of Services Provided By A Public Institution Based On Business Processes, Larisa A. Bulysheva, Mikhail Y. Kataev, Natalia V. Loseva

Information Technology & Decision Sciences Faculty Publications

Monitoring the quality of the services provided by public institutions is an important element in improving the effectiveness of the entire system of public services in the Russian Federation. As a rule, monitoring is associated with obtaining quantitative indicators of the level of satisfaction of citizens which characterize the quality of services provided. Monitoring results are the basis for modernizing the service management system. However, this approach allows us to evaluate only one side of the process by which a public institution renders services to the consumer of services (citizens). The other side of the issue is related to monitoring …

Adobe Systems Inc. Strategic Analysis And Recommendation, David Cao

Honors Theses

Adobe Systems Inc. is a dominant company in the software and creative industry. To provide a strategic recommendation for continued growth in the number of Creative Cloud subscribers, a strategic analysis was performed. This analysis comprised of looking at Adobe’s current market segments and market offerings, performing a SWOT analysis, performing a PEST analysis, examining Porter’s Five Forces regarding Adobe, and clarifying Adobe’s core competencies and competitive advantages. After this analysis, the strategic recommendation was made for Adobe to expand is Creative Cloud subscription options and increase its efforts in the education market. This plan if successful puts Adobe on …

Evaluation Of Procurement Scenarios In One-Dimensional Cutting Stock Problem With A Random Demand Mix, Hüseyin Sarper, Nebojsa I. Jaksic

Electrical & Computer Engineering Faculty Publications

The one-dimensional cutting stock problem describes the problem of cutting standard length stock material into various specified sizes while minimizing the material wasted (the remnant or drop as manufacturing terms). This computationally complex optimization problem has many manufacturing applications. One-dimensional cutting stock problems arise in many domains such as metal, paper, textile, and wood. To solve it, the problem is formulated as an integer linear model first, and then solved using a common optimizer software. This paper revisits the stochastic version of the problem and proposes a priority-based goal programming approach. Monte Carlo simulation is used to simulate several likely …

Toward Better Management Of Flood Losses: Flood Insurance In A Wetter World, Michael K. Mcshane, Juita-Elena (Wie) Yusuf

Finance Faculty Publications

Flood is the most frequent and costly of U.S. natural disasters with losses expected to increase due to climate change. The National Flood Insurance Program (NFIP) mandates flood insurance purchase for properties with federally backed mortgages in the 100-year floodplain. We propose that mandatory flood insurance purchase be extended to all property in the 500-year floodplain. Following flood events, payments would be directly provided for more properties that suffer flood loss, reducing federal disaster aid spending. The mandate could put more pressure on local governments to increase their Community Rating System score, such as through infrastructure investments and management practices …

Cryptocurrencies Are Taxable And Not Free From Fraud, Joseph Wall, D. Larry Crumbley, Lewis B. Kilbourne, Caleb Blair

Accounting Faculty Research and Publications

In this report, the authors discuss cryptocurrencies — especially bitcoin — and argue that because the IRS lists them as property, they are taxable, and because they are not as anonymous as once thought, they are not free from fraud.

Cryptocurrencies are digital assets used as a medium of exchange, but they are not really coins. They can be sent electronically from one entity to another almost anywhere in the world with an internet connection. There are many cryptocurrencies in the market, including bitcoin, ethereum, ethereum classic, litecoin, nem, dash, iota, bitshares, monero, neo, and ripple. Many of the cryptocurrency …

Three Essays On The Application Of Machine Learning Methods In Economics, Abdelaziz Lawani

Theses and Dissertations--Agricultural Economics

Over the last decades, economics as a field has experienced a profound transformation from theoretical work toward an emphasis on empirical research (Hamermesh, 2013). One common constraint of empirical studies is the access to data, the quality of the data and the time span it covers. In general, applied studies rely on surveys, administrative or private sector data. These data are limited and rarely have universal or near universal population coverage. The growth of the internet has made available a vast amount of digital information. These big digital data are generated through social networks, sensors, and online platforms. These data …

Three Essays On Contagion Risk In Supply Chain, Alireza Azimian

Theses and Dissertations (Comprehensive)

Firms often benefit when an unfavourable event befalls a rival, usually through a shift in demand. But sometimes negative events can adversely affect other firms in the industry, a phenomena referred to as contagion. While contagion can harm the supply chain by disrupting supply or demand, or increasing operating costs, it has not yet been studied in the area of supply chain risk management. Aiming to fill this gap, in the first essay I use real cases to conceptualize the process of contagion and apply related theories and literature to theorize the key factors contributing to contagion risk. The …

Changing Traditions: Examining The Factors That Determine The Probability Of Bidding To Host The Olympic Games Over Time, Jessie R. Dickens

Honors Undergraduate Theses

In September 2017, the International Olympic Committee (IOC) announced that, for the first time in its history, it would award the hosting of two different Olympic Games at the same time, giving the 2024 and 2028 Summer Olympic Games to Paris and Los Angeles respectively. As a result, the question is raised as to why the IOC broke tradition in its host city selection process. The break of tradition is presumably due to a lack of candidates to host the 2028 Summer Olympics. With prior host cities reporting astronomical costs and high debt balances associated with hosting, many cities have …

A Study On The Impact Of Technological Advancement On Community Bank Performance, Andre Ong

Honors Undergraduate Theses

This study investigates the impact of technological advancement in community bank lending, more specifically, how online financial product and service offerings affect community banks' performance. Community banks, institutions with assets under $1 billion are praised as relationship banking specialists, are important source of credit to individuals and businesses. Their productive performance is highly beneficial for the economic development of the communities and customers that they serve, yet community banks' competitive power against large banks has become increasingly more challenging. Technological advancements radically shift all production and service based industries, including the banking industry and its institutions' offerings. The increasing use …

The Pay Equity Dilemma Women Face Around The World, Lana D. Mcmurray

Honors Undergraduate Theses

In this research, I examine the pay equity dilemma women face around the world and how it is different in various regions of the world. My research question focuses on “how a nation’s cultural characteristics affect pay equity?” It is already documented that men are paid more than women. The goal of this study is to explain how individual characteristics of national culture (such as masculinity, individualism, power distance, and uncertainty avoidance) impacts this inequality. By increasing the understanding of pay inequality, changes can be made that will improve the lives of not just women but the families of those …

Exploring Transformational Leadership And Fellowship In A Cultural Context: The Case Of The Philippines, Leveric T. Ng

Graduate School of Business Publications

No abstract provided.