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Improving Financial Information Literacy In Introduction To Financial Accounting, Anne Kelly, Teresa Williams, Brad S. Matthies, J. Burdeane Orris 2010 Butler University

Improving Financial Information Literacy In Introduction To Financial Accounting, Anne Kelly, Teresa Williams, Brad S. Matthies, J. Burdeane Orris

Scholarship and Professional Work - Business

The motivation for this study came from a desire to improve teaching of the use of accounting information for decision making. The information literacy standards and related performance indicators guided the development of a semester-long case study by accounting faculty and academic business librarians. Their collaboration yielded a series of instruction modules and related student exercises leading up to a group activity involving the evaluation of a company as a potential investment for retirement savings. Students enrolled in two sections of an introductory accounting course volunteered to participate in this study. They provided information about their knowledge before and after ...


Further Examination Of Equity Returns And Seasonal Depression, Steven D. Dolvin, Mark K. Pyles, Qun Wu 2010 Butler University

Further Examination Of Equity Returns And Seasonal Depression, Steven D. Dolvin, Mark K. Pyles, Qun Wu

Scholarship and Professional Work - Business

Seasonal Affective Disorder (SAD) induces investors to shift resources away from risky investments (such as equity) and towards safer alternatives (such as fixed income) during the Fall, while stimulating the opposite action in the Winter. Existing studies, however, fail to account for the possibility that SAD could further motivate investors to shift exposure among different subsets of equity, rather than simply across broad asset categories. We explore this possibility by examining the impact of SAD on the returns of “safe” and “risky” equity sectors (i.e., industries), as well as on equity at different levels of market capitalization. We find ...


The Impact Of Interorganizational Imitation On New Venture International Entry And Performance, Stephanie A. Fernhaber, Dan Li 2010 Butler University

The Impact Of Interorganizational Imitation On New Venture International Entry And Performance, Stephanie A. Fernhaber, Dan Li

Scholarship and Professional Work - Business

We examine the impact of interorganizational imitation on new venture international entry and subsequent performance. Using a sample of 150 U.S.-based publicly held new ventures, we find that new venture international entry is in part an imitative response to the internationalization of other firms in the venture's home country industry and/or subsets of firms with certain traits or outcomes. We also find that interorganizational imitation moderates the relationship between new venture international entry and profitability, but not the relationship between new venture international entry and sales growth. These findings contribute to the growing body of literature ...


The Impact Of Team Member Familiarity On Communication Media Use And Subsequent Project Performance, Priscilla Arling, Hongjiang Xu 2010 Butler University

The Impact Of Team Member Familiarity On Communication Media Use And Subsequent Project Performance, Priscilla Arling, Hongjiang Xu

Scholarship and Professional Work - Business

This study explores how team member familiarity is related to the communication media used in the completion of projects and how that use impacts project performance. We surveyed 148 university undergraduate students who were enrolled in information systems courses. The students worked on projects in teams of 3 to 4 students. The results suggest that prior collaboration with current te am members, as well as a stude nt’s class year, are related to what communication media are used. The influen ce of team member familiarity and class year varies by the type of media used. We also find that ...


Knowledge Management: Integrating Social Networking Technologies And A Generative Learning Environment, Priscilla Arling, Mark Chun, B. McQuaid 2010 Butler University

Knowledge Management: Integrating Social Networking Technologies And A Generative Learning Environment, Priscilla Arling, Mark Chun, B. Mcquaid

Scholarship and Professional Work - Business

Social networking technologies have commanded a lot of recent attention because they have changed the manner in which individuals have traditionally and historically accessed and shared knowledge. Although these technologies provide individuals with the opportunity to access and to utilize a plethora of knowledge created by others, the knowledge still needs to be organized, interpreted, and incorporated by the user in order for it to be useful. This research sought to better understand how social networking technologies can aid a firm's efforts to establish a knowledge management and a generative learning environment. The study closely followed one of the ...


User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh 2010 Nelson Rusche College of Business, Stephen F. Austin State University

User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh

Faculty Publications

Audited financial statements are the basis for the communication of essential financial information. Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process. This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process. The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor. This paper discusses the five factors and how each one could benefit the ...


2009 Workforce Solutions Customer Survey, Mario E. Caire, Elizabeth K. Gibson, Melissa Gonzalez 2010 University of Texas at El Paso

2009 Workforce Solutions Customer Survey, Mario E. Caire, Elizabeth K. Gibson, Melissa Gonzalez

IPED Technical Reports

The Institute for Policy and Economic Development (IPED) at the University of Texas at El Paso (UTEP) was contracted by Workforce Solutions - Upper Rio Grande (WSURG) Workforce Development Board (WDB) to conduct a customer satisfaction survey. For purposes of this survey, “customer” refers to individuals who have received WS-URG services (such as job search, resume writing, etc.) or have attended a WS-URG sponsored training program. The goals of the survey were to assess customer satisfaction with and the quality of services offered by WS-URG and to evaluate satisfaction with training programs. The survey was also designed to collect information on ...


2009 Workforce Solutions Employer Survey, Mario E. Caire, Melissa Gonzalez, Roberto Tinajero 2010 University of Texas at El Paso

2009 Workforce Solutions Employer Survey, Mario E. Caire, Melissa Gonzalez, Roberto Tinajero

IPED Technical Reports

The Institute for Policy and Economic Development (IPED) at the University of Texas at El Paso (UTEP) was contracted by Workforce Solutions - Upper Rio Grande (WS-URG) Workforce Development Board (WDB) to conduct a client satisfaction survey. For purposes of this survey, “client” refers to employers who have used WS-URG business services such as job postings, job fairs and hiring fairs. The goals of the survey were to assess the quality of business services offered to clients and client satisfaction with those services. The survey also collected data on an employer’s industry classification and size in terms of number of ...


The Economic Impact Of Project Arriba On El Paso, Texas, David A. Schauer, Elizabeth K. Gibson 2010 University of Texas at El Paso

The Economic Impact Of Project Arriba On El Paso, Texas, David A. Schauer, Elizabeth K. Gibson

IPED Technical Reports

No abstract provided.


2010 Economic Impact Of The University Of Texas At Brownsville And Texas Southmost College On Cameron County, Texas, David A. Schauer, Elizabeth K. Gibson 2010 University of Texas at El Paso

2010 Economic Impact Of The University Of Texas At Brownsville And Texas Southmost College On Cameron County, Texas, David A. Schauer, Elizabeth K. Gibson

IPED Technical Reports

The University of Texas at Brownsville (UTB) and Texas Southmost College (TSC) continue to be a significant contributor to the Rio Grande Valley regional economy and its 1.1 million residents. UTB/TSC’s educational services to the region trace back to 1926. At present, UTB/TSC provides educational opportunities in over 150 undergraduate and 23 graduate programs for over 17,000 students. In doing so, UTB/TSC employs more than 2,500 individuals and has an annual operating budget exceeding $120 million, clearly making it a significant contributor to the regional economy. UTB/TSC is one of the largest ...


Youtube Video Project: A" Cool" Way To Learn Communication Ethics, Carol M. Lehman, Debbie D. DuFrene, Mark W. Lehman 2010 Mississippi State University

Youtube Video Project: A" Cool" Way To Learn Communication Ethics, Carol M. Lehman, Debbie D. Dufrene, Mark W. Lehman

Faculty Publications

The millennial generation embraces new technologies as a natural way of accessing and exchanging information, staying connected, and having fun. YouTube, a video-sharing site that allows users to upload, view, and share video clips, is among the latest “cool” technologies for enjoying quick laughs, employing a wide variety of corporate activities, and also communicating relevant, engaging instructional content for today’s students. This article describes a YouTube video class project that is a natural fit with today’s students because it involves cutting-edge social media while addressing a critical component of professional development—communication ethics. This project encourages critical thinking ...


Director Tenure And Independent Audit Committee Effectiveness, Guoping Liu, Jerry Sun 2010 Ryerson University

Director Tenure And Independent Audit Committee Effectiveness, Guoping Liu, Jerry Sun

Odette School of Business Publications

This study examines whether board tenure of directors on the independent audit committee affects the effectiveness of the committee in oversight of financial reporting.Using a larger size sample of 7,700 firm-year observations over the period 1998 to 2005 in U.S., we document strong evidence that the proportion of long tenure directors on the independent audit committee is negatively associated with earnings management. The results are robust to several sensitivity analyses. Our findings further corroborate the notion that long tenure directors have greater expertise and experience to effectively monitor financial reporting process.


Ultimate Ownership Structure And Corporate Disclosure Quality: Evidence From China, Guoping Liu, Jerry Sun 2010 University of Windsor

Ultimate Ownership Structure And Corporate Disclosure Quality: Evidence From China, Guoping Liu, Jerry Sun

Odette School of Business Publications

The purpose of this paper is to examine whether the type of ultimate controllers (i.e. private vs state) affects corporate disclosure quality and whether the relationship between the type of ultimate controllers and corporate disclosure quality is moderated by the separation of ownership and control. This study employs the data of 405 Chinese listed firms in 2005. Annual reports were reviewed to collect the data including the type of ultimate owners, cash-flow rights, and control rights; and the ratings of corporate disclosure quality were obtained from the Shenzhen Stock Exchange website. Ordered logistic regression tested the hypotheses. It was ...


Bounding The Inefficiency Of Logit-Based Stochastic User Equilibrium, Xiaolei Guo, Hai Yang, Tian-Liang Liu 2010 University of Windsor

Bounding The Inefficiency Of Logit-Based Stochastic User Equilibrium, Xiaolei Guo, Hai Yang, Tian-Liang Liu

Odette School of Business Publications

Bounding the inefficiency of selfish routing has become an emerging research subject. A central result obtained in the literature is that the inefficiency of deterministic User Equilibrium (UE) is bounded and the bound is independent of network topology. This paper makes a contribution to the literature by bounding the inefficiency of the logit-based Stochastic User Equilibrium (SUE). In a stochastic environment there are two different definitions of system optimization: one is the traditional System Optimum (SO) which minimizes the total actual system travel time, and the other is the Stochastic System Optimum (SSO) which minimizes the total perceived travel time ...


Social Responsibility Allocation In Two-Echelon Supply Chains: Insights From Wholesale Price Contracts, Debing Ni, Kevin W. Li Dr., Xiaowo Tang 2010 University of Windsor

Social Responsibility Allocation In Two-Echelon Supply Chains: Insights From Wholesale Price Contracts, Debing Ni, Kevin W. Li Dr., Xiaowo Tang

Odette School of Business Publications

Corporate social responsibility (CSR) is considered in a two-echelon supply chain consisting of an upstream supplier and a downstream firm that are bound by a wholesale price contract. CSR performance (the outcome of CSR conduct) of the whole supply chain is gauged by a global variable and the associated cost of achieving this CSR performance is only incurred by the supplier with an expectation of being shared with the downstream firm via the wholesale price contract. As such, the key issue is to determine who should be allocated as the responsibility holder with the right of offering the contract and ...


A Link-Based Day-To-Day Traffic Assignment Model, Xiaozheng He, Xiaolei Guo, Henry X Liu 2010 University of Windsor

A Link-Based Day-To-Day Traffic Assignment Model, Xiaozheng He, Xiaolei Guo, Henry X Liu

Odette School of Business Publications

Existing day-to-day traffic assignment models are all built upon path flow variables. This paper demonstrates two essential shortcomings of these path-based models. One is that their application requires a given initial path flow pattern, which is typically unidentifiable, i.e., mathematically nonunique and practically unobservable. In particular, we show that, for the path-based models, different initial path flow patterns constituting the same link flow pattern generally gives different day-to-day link flow evolutions. The other shortcoming of the path-based models is the path-overlapping problem. That is, the path-based models ignore the interdependence among paths and thus can give very unreasonable results ...


Pareto-Improving Congestion Pricing And Revenue Refunding With Multiple User Classes, Xiaolei Guo, Hai Yang 2010 University of Windsor

Pareto-Improving Congestion Pricing And Revenue Refunding With Multiple User Classes, Xiaolei Guo, Hai Yang

Odette School of Business Publications

This study investigates Pareto-improving congestion pricing and revenue refunding schemes in general transportation networks, which make every road user better off as compared with the situation without congestion pricing. We consider user heterogeneity in value of time (VOT) by adopting a multiclass user model with fixed origin–destination (OD) demands. We first prove that an OD and class-based Pareto-improving refunding scheme exists if and only if the total system monetary travel disutility is reduced. In view of the practical difficulty in identifying individual user’s VOT, we further investigate class-anonymous refunding schemes that give the same amount of refund to ...


Properties Of Pareto-Efficient Contracts And Regulations For Road Franchising, Zhijia Tan, Hai Yang, Xiaolei Guo 2010 University of Windsor

Properties Of Pareto-Efficient Contracts And Regulations For Road Franchising, Zhijia Tan, Hai Yang, Xiaolei Guo

Odette School of Business Publications

Private provision of public roads through build-operate-transfer (BOT) contracts is increasing around the world. This paper investigates the properties of Pareto-efficient BOT contracts using a bi-objective programming approach under perfect information. Under certain conventional assumptions, we find that for any Pareto-efficient BOT contract: (1) the concession period should be set to be the whole road life; (2) the volume-capacity ratio (or the road service quality) and the average social cost per trip are constantly equal to those at the social optimum whenever there are constant returns to scale in road construction. Extensions are made to the cases with increasing (decreasing ...


Information Literacy And The Workforce, Sharon A. Weiner 2010 Purdue University

Information Literacy And The Workforce, Sharon A. Weiner

Libraries Faculty and Staff Presentations

This presentation is a review of reports on information literacy and the workforce. There is a substantial body of literature on information literacy in K-16 educational settings, but there is much less literature on implications for the workplace and job-related lifelong learning. The topical categories of the reports are: the importance of information literacy for the workforce; how information literacy differs in work and educational settings; and barriers to information literacy in the workplace. The presentation concludes with recommendations for practice and for further research.


Developing Complex, Business-To-Business Products: Issues And Implications, Sreedhar Madhavaram, Radha Appan 2010 Cleveland State University

Developing Complex, Business-To-Business Products: Issues And Implications, Sreedhar Madhavaram, Radha Appan

Business Faculty Publications

No abstract provided.


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