Business Commons^™

Health Care Entities, September 1, 2017; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Hidden Costs Of Hidden Costs, Gene R. Laczniak

Marketing Faculty Research and Publications

This brief comment expands on the “long macro view” observation of Prof. Robert Lusch that human choices, including market choices, have massive and unseen costs. It is argued here that a central challenge for macromarketing scholars is to make transparent the hidden costs embedded in macromarketing systems and sub-systems so that their true complexity and heterogeneity are better understood. Distributive Justice demands such consideration.

An Examination Of Innovation Idea Selection Factors In Large Organizations, Troy A. Montgomery

USF Tampa Graduate Theses and Dissertations

A review of the innovation literature reveals theoretical models and success factors that pertain to the front end of innovation. However these models and factors fail to offer insight into factors large organizations consider when specifically performing the activity of idea selection. To bridge this gap, a grounded theory method was used to extract knowledge on innovation idea selection from 28 senior executives and innovation directors from 10 different, large organizations (defined as annual revenues greater than $1 billion). Analysis of the interview data resulted in the identification of 5 systemic and 4 implementation factors that large organizations consider when …

A Director’S Duty Of Loyalty And The Relevance Of The Company’S Scope Of Business: Cheng Wai Tao V Poon Ka Man Jason, Pearlie M. C. Koh

Research Collection Yong Pung How School Of Law

The Hong Kong Court of Final Appeal has utilised a ‘scope of business’ inquiry to delineate the boundaries of the no-conflict rule for the company director. Such an inquiry is directed at discerning the realistic ability of the company to exploit any particular business opportunity and a strict capacity approach is eschewed, at least where the no-conflict rule is concerned. The decision is premised on a bifurcation between the no-conflict and no-profit rules, suggesting that the tests to determine breach of these fiduciary rules are not necessarily the same, thus permitting a more nuanced consideration of directorial breaches.

Online Hunting Forums Identify Achievement As Prominent Among Multiple Satisfactions, Alena M. Ebeling-Schuld, Chris T. Darimont

Big-Game and Trophy Hunting Collection

Understanding hunter satisfactions can lead to improved wildlife management policy and practice. Whereas previous work has suggested that hunters often seek multiple satisfactions (achievement, affiliation, appreciation), little is known about how satisfactions might vary with target species. Additionally, past research has mostly gathered data using interviews and surveys, which might limit scope as well as introduce strategic bias for potentially provocative subjects such as hunting. To address these gaps, we analyzed data from online hunting forums, which provide an open-access source of peer-to-peer discussion that is geographically and taxonomically broad. We used directed qualitative content analysis to analyze hunting narratives …

Front Matter

The Foundation Review

No abstract provided.

The Community University Experience: Shift The Power Or Share The Power?, Graciela Hopstein

The Foundation Review

The recent growth of community organizations and collectives can be seen as a consequence of social movements that have emerged in defense of human and civil rights. This article reflects on an initiative implemented by Instituto Rio, a community foundation based in Rio de Janeiro, Brazil, within the context of this expansion of community philanthropy.

The initiative — the West Zone Community University — works to strengthen civil society actors so they can lead efforts to secure civil and human rights, decentralize the production and sharing of knowledge, and construct a public, democratic space for local communities. The analysis will …

What Makes A Competent Change Manager? The Importance Of Developing The “Right” Attitudes, Siu Loon Hoe

Research Collection School Of Computing and Information Systems

PurposeThe purpose of this paper is to highlight the importance of developing the “right” attitudes toward change.Design/methodology/approachThe viewpoint is based on more than 20 years of experience gained and insights developed through consulting projects and training conducted for numerous multinational companies and public sector organizations across Asia. An overview of international and national competency frameworks that include change management from Australia, United Kingdom, and Singapore is also presented.FindingsA competent change manager requires a combination of knowledge, skills, and attitude to effect change. While knowledge and skills have traditionally been emphasized, there is a need to develop the “right” attitude as …

Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017, Comments Are Requested By December 1, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2017, September 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Selected Procedures, September 1, 2017, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Bull Of Wall Street: Experimental Analysis Of Testosterone And Asset Trading, Amos Nadler, Peiran Jiao, Cameron J. Johnson, Veronika Alexander, Paul J. Zak

Business Publications

Growing evidence shows that biological factors affect individual financial decisions that could be reflected in financial markets. Testosterone, a chemical messenger especially influential in male physiology, has been shown to affect economic decision making, and is taken as a performance enhancer among some financial professionals. This is the first experimental study to test how testosterone causally affects trading and prices. We exogenously elevated testosterone in male traders, and tested testosterone’s effect both on their trading behavior in experimental asset markets and on the size and duration of asset price bubbles. Using both aggregated and individual trading data, we find that …

Thinking Big: Community Philanthropy And Management Of Large-Scale Assets, Mary Fifield

The Foundation Review

This article presents three case studies — from Ghana, the U.S., and Canada — to examine how community philanthropy might scale up to support community asset management and increase the power of communities to determine their own development with much greater and more complex financial investments.

Community philanthropy institutions have become increasingly popular — especially in the Global South, where they serve to harness local assets, cultivate local capacities, and build trust among diverse stakeholders. Although bilateral donors and other international development funders are beginning to recognize the power of these local organizations, they are usually considered small-scale actors.

As …

Who Benefits From Giving Circles In The U.S. And The U.K.?, Angela M. Eikenberry

The Foundation Review

Giving circles have emerged around the world as an alternative to mainstream, bureaucratic philanthropy. This article examines the types of organizations that benefit from giving circles in the U.S. and the U.K., drawing on data from interviews, surveys, observations, and documentation collected in both countries.

The findings show that giving circles tend to fund certain types of organizations — often those that are small and locally based, startups and newer organizations that are reorganizing or transitioning, those that have a business orientation, and those that can engage members or show significant impact in relation to their size.

While some populations, …

Community Philanthropy In Russian Remote Areas, Julia Khodorova, Larisa Avrorina

The Foundation Review

Russia’s “back country” — remote, nonindustrial areas that are home to almost 40 percent of the population — was largely excluded from the changes brought about by perestroika. People who live in these areas, where NGOs are almost never present, are often unaware of the resources available to address local issues. These regions require new development models that focus on fostering community engagement, and the community foundation model has proven to be the most useful and adaptable.

This article is based on the results of research conducted by CAF Russia in 2016 on the development of community foundations in remote, …

#Shiftthepower: Community Giving As A Critical Consciousness-Raising Tool, Susan Wilkinson

The Foundation Review

This article proposes that foundations committed to community-led development must be prepared to invest in efforts that empower the community. In particular, there is potential for funders willing to challenge the top-down nature of the current aid and development system through use of critical conscious-raising to claim a transformative role in shifting from a “recipient” to a “citizen” approach to community development.

For foundations to assist communities in criticizing this power imbalance and using the insights that result to challenge the system requires the “three-legged stool” of community philanthropy — strengthening capacities, developing assets, and building trust — to become …

A Big Data Analytics Method For Tourist Behaviour Analysis, Shah Jahan Miah, Huy Quan Vu, John Gammack, Michael Mcgrath

All Works

© 2016 Elsevier B.V. Big data generated across social media sites have created numerous opportunities for bringing more insights to decision-makers. Few studies on big data analytics, however, have demonstrated the support for strategic decision-making. Moreover, a formal method for analysing social media-generated big data for decision support is yet to be developed, particularly in the tourism sector. Using a design science research approach, this study aims to design and evaluate a ‘big data analytics’ method to support strategic decision-making in tourism destination management. Using geotagged photos uploaded by tourists to the photo-sharing social media site, Flickr, the applicability of …

Outdoor Enthusiasts’ Perspectives On Livestock Animal Treatment, Elizabeth S. Byrd, Nicole Olynk J. Widmar

Journal of Global Business Insights

Demand for pork chops and chicken breasts were analyzed using best-worst scaling and consumer choice experiments. Outdoor enthusiasts (who regularly hunt, fish, or participate in outdoor activities), which represent a unique consumer group with respect to livestock animal welfare, were surveyed with respect to meat purchasing attributes. Six meat attributes were analyzed for relative levels of preferences with safety having the largest share. Nutrition and taste were more important to outdoor enthusiasts than a representative sample of U.S. residents. Positive and significant mean willingness to pay estimates were obtained with the exception of locally produced pork chops. Outdoor enthusiasts were …

Chinese Dream And Middle Way Limits, Boyan Ivantchev

Journal of Global Business Insights

Until 1978 China had a class struggling model of development. After years of bad experience, it was only natural to leave that model and to focus on the economical development of the country The Ruling party of China decided to take The Middle Way of economical development, combining the leading role of the communist party and capitalistic market economy. Chinese people were used to The Middle Way because of ancient history, local psychology and the prevailing mixture of Daoist and Confucian philosophy. The philosophical and psychological tendency of Chinese people to tend to find a Middle Way and reasoning, is …

China-Pakistan Economic Corridor (Cpec) Issues/Barrier And Imperatives Of Pakistan And China, Muhammad U. Arshad, Zhao Haidong

Journal of Global Business Insights

China-Pakistan Economic Corridor (CPEC) is blessing for Pakistan and China. China and Pakistan have best political relations. CPEC is going to boost up the economic relations between both countries. China’s participation in the development of Gwadar Port took the international attention. Planning the development of Gwadar port becomes an important content of CPEC. This way Gwadar port has entered into a new development period. Due to their potential impact on the strategic pattern of the Indian Ocean and because of its strategic importance, there is international repercussion, also have other difficulties such as cost, security issues in Pakistan and Power …

Family Influence, Advertising, And R&D: Implications For Firm Performance, Atanas N. Nikolov

Journal of Global Business Insights

The literature on family firm performance has failed to conclusively link the impact of family influence on the financial market performance of public firms. The goal of this research is to address this gap by considering mechanisms through which founding family influence contributes to superior firm performance relative to non-family firms. This study links family influence in publicly-traded firms with firm performance in terms of both accounting (Return on Assets) and financial market (Buy-and-Hold-Abnormal-Returns) metrics. The findings support the argument that increased advertising and R&D focus in family influenced firms reflects a long-term oriented management strategy, consistent with decreased agency …