Business Commons^™

Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong

Open Access Theses & Dissertations

This study investigates whether and how CEO ownership impacts firm performance by using the large tax cut on individual dividend income enacted in 2003 (The 2003 Dividend Tax Cut) as an exogenous shock. My findings suggest that CEO ownership of dividend payers significantly increased after the shock in the form of higher annual restricted stock grants and more option exercises. I document that the change in CEO ownership has an asymmetric impact on firm performance and investment efficiency. Only dividend payers with CEOs who moved closer to optimal ownership experienced improvement in investment efficiency and performance. In contrast, dividend payers …

2016 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2016.

The Choral Composer/Conductor Collective: An Ongoing Experiment In Musical Self-Governance, Julian D. Bryson

Theses and Dissertations--Music

C4: The Choral Composer/Conductor Collective and Triad: Boston’s Choral Collective are the first choirs to explore collectivity as a method of ensemble organization. While more traditional ensembles have a single artistic director, C4 and Triad share and rotate leadership responsibilities among the full membership. Artistic and logistical decisions develop through conversation, consensus, and/or voting.

This monograph draws primarily on interviews with thirteen current and former members of the two ensembles as well as the author’s personal experiences with Triad’s inaugural concert cycle to present a narrative description of member characteristics, governance, and operational processes. Interview responses are compared to relevant …

01. Accounting, Northeastern State University

Oklahoma Research Day Abstracts

No abstract provided.

Toward An Ontology Of Workarounds: A Literature Review On Existing Concepts, Nina Röder, Manuel Wiesche, Michael Schermann, Helmut Krcmar

Information Systems and Analytics

While workarounds are studied frequently in information systems research, a coherent and interrelated structure to organize the knowledge of the field is still missing. In this study, we provide a first step towards an ontology of workarounds in order to enable researchers to study the relationships among the core concepts. By identifying existing literature, we discover three gaps in workaround research: (1) lack of conceptual consensus, (2) fragmentation and (3) static perspective. To advance theory, we provide an overview of different types of workarounds that are frequently used in literature. Based on these findings we derive core concepts of workarounds …

Does Advertising Indicate Product Quality? Evidence From Prelaunch And Postlaunch Advertising In The Movie Industry, Reo Song, Sungha Jang, Gangshu (George) Cai

Information Systems and Analytics

Literature on the informative role of advertising indicates that advertising quantity can serve as an indicator of product quality. As product life cycles grow shorter, firms in many industries spend significant amounts on advertising during the prelaunch period to create large initial demand. Thus, the role of prelaunch advertising may differ from that of postlaunch advertising, and a proper understanding of these differences is important. This study provides an empirical investigation of whether advertising is a reliable indicator of quality before and after product launches, using the data from the movie industry. Analyses of 1078 movies released during 2003–2011 show …

The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand

Electronic Theses and Dissertations

Recently, managers of U.S. corporations have explained the motivation behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior (Higgins et al. 2015) and measures the effects of different components of competitive advantages on tax avoidance (Kubick et al. 2015; Gao et al. 2015), how total global competitive advantages impact tax avoidance remains an unanswered empirical question. Therefore, this study considers the following research questions: 1)How does the …

Knowledge Retention Through Low-Tech Knowledge Sharing Channels In Loosely-Coupled Networks: A Human-Based Approach, Rosemary A. Van Der Meer, Karlheinz Kautz

Faculty of Business - Papers (Archive)

This study examines a human-based approach for knowledge retention that is evolving through various knowledge sharing channels in a low-technology environment with a strong emphasis on social networks in a loosely-coupled inter-organisational government-industry collaboration focused on regional sustainability. Using social network analysis combined with interview and observational analysis, our results show that a combination of close-knit community ties and group interaction promote the development of strong personal networks that provide continued access to group memory to retain the group's knowledge.

Shame And Authority: Tracing The Cultural Antecedents Of Internal Protocols In China, Jing Wang

Faculty of Business - Papers (Archive)

Paper presented at the 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, 13-15 July 2016, Melbourne, Australia

Life-Cycle Analysis Of A Cement Manufacturing Plant Co-Firing Hazardous Waste In The Usa, Stephen P. Holt

Theses and Dissertations

The purpose of this work was to determine the overall environmental impacts associated with the co-firing hazardous waste by burning in a cement kiln to replace the use of coal in the cement manufacturing process. This environmental assessment was conducted using LCA methodology. Understanding the environmental impacts associated with burning hazardous waste in a cement factory could help shape national environmental policy, regulations and the need for site specific human health risk assessments in the environmental regulatory permitting processes. Accordingly, the primary objective of this study was to evaluate the environmental impacts from the hazardous waste burning for energy recovery …

Supporting Business Privacy Protection In Wireless Sensor Networks, Nan Feng, Zhiqi Hao, Sibo Yang, Harris Wu

Information Technology & Decision Sciences Faculty Publications

With the pervasive use of wireless sensor networks (WSNs) within commercial environments, business privacy leakage due to the exposure of sensitive information transmitted in a WSN has become a major issue for enterprises. We examine business privacy protection in the application of WSNs. We propose a business privacy-protection system (BPS) that is modeled as a hierarchical profile in order to filter sensitive information with respect to enterprise-specified privacy requirements. The BPS aims at solving a tradeoff between metrics that are defined to estimate the utility of information and the business privacy risk. We design profile, risk assessment, and filtration agents …

The Race To Safety: How Private Lawmaking And Voluntary-Standard Adoption Can Inspire A Global Regime That Strengthens And Harmonizes Product Safety Standards, Alexandra Muir

Indiana Journal of Global Legal Studies

Today's economy is dominated by global actors. Over the past few decades, transnational corporations have increased in number and importance while domestic corporations have turned to outsourcing to cut costs and increase efficiency. The globalized economy has caused a breakdown in both physical and legal boundaries, as products in international commerce move from one jurisdiction to another, often adhering to safety standards of an entirely different jurisdiction than the one in which they are sold. This breakdown raises concerns about product safety and illustrates the importance of creating a consistent products liability regime for the international market. At the same …

The Poverty Obliteration Program, Robertico Croes, Manuel Rivera

Faculty Scholarship and Creative Works

The complexity of the concept of poverty is revealed through multiple channels in politics, media, and associations, and the international community. Different views and positions are adopted with regard to the meaning, causes and approaches to poverty. This diversity in definitions poses enormous hurdles for realizing the perennial objective of reducing poverty by modern society. Varying conceptualizations of poverty make measurements controversial, affecting estimates of the magnitude of poverty and subsequent actions to be undertaken. Conflicting notions of poverty can leave poor people without the necessary policy attention and actions. This chapter explores the meanings and measurements of poverty and …

The Lego System Makes Co-Creation Painless For The Lego Group, Seth A. Peacock

Undergraduate Research Posters

Co-creation is using consumers to help innovate with a product. While the methodology of co-creation has been extensively researched, different products’ relative suitability to co-creation is rarely examined. This research examines the LEGO Group’s co-creation efforts including LEGO Ideas, LEGO Factory, LEGO Mindstorms NXT, and LEGO Architecture. These programs’ reliance on LEGO’s versatility, modularity, adult fan community, and fan LEGO building expertise are evaluated and compared to other firm’s co-creation efforts. The adult LEGO community’s custom LEGO creations, including fan-designed and fan-sold sets, commissioned sculptures, and LEGO robotics development all constitute consumer innovation independent of the firm; the LEGO Group …

Ethnic Diversity Of Boards Of U.S. Companies: Business Sustainability And Group Dynamics, Saajan Sappal

Undergraduate Research Posters

Ethnic minorities are significantly underrepresented on the Board of Directors of large US firms. White males comprise nearly twice the proportion of directorships of Fortune 1000 companies as they do the total US population. Ethnic diversity in corporate governance is valued as an asset per two prominent theories: Resource Dependence theory and Agency theory. However, Ethnic diversity on the Board of Directors can also impair the group process per Status theory and constraints such as tokenism and marginalization. This paper is aimed at developing both a theoretical and empirical understanding of the value of ethnic minorities on the Board of …

The Influence Of Operational Resources And Activities On Indirect Personnel Costs: A Multilevel Modeling Approach, Bradley C. Boehmke, Alan W. Johnson, Edward D. White, Jeffery D. Weir, Mark A. Gallagher

Faculty Publications

Indirect activities often represent an underemphasized, yet significant, contributing source of costs for organizations. In order to manage indirect costs, organizations must understand how these costs behave relative to changes in operational resources and activities. This is of particular interest to the Air Force and its sister services, because recent and projected reductions in defense spending are forcing reductions in their operational variables, and insufficient research exists to help them understand how this may influence indirect costs. Furthermore, although academic research on indirect costs has advanced the knowledge behind the modeling and behavior of indirect costs, significant gaps in the …

Achieving Value Co-Creation In It Outsourcing, Szu-Yuan Sun, Li-Shan Chen

Journal of International Technology and Information Management

Over the past few decades, information technology outsourcing has become a widely used and researched means for enterprises to enhance their performance. As future collaboration is the most desirable outcome between enterprises and IT outsourcing vendors, the purpose of this study is to construct a new model to examine: 1) whether information technology outsourcing satisfaction impact future collaboration, 2) whether value co-creation impact outsourcing satisfaction, 3)which factors influence value co-creation, and 4) whether trust influence enterprises’ commitments. This research assumes that: 1) trust predicts enterprises’ commitments; 2) customer orientation and participation, service quality, communication culture, and enterprises’ commitment predicts value …

Usability Test Of Personality Type Within A Roommate Matching Website: A Case Study, Mrinalini Shekhawat, Shilpa Deshmukh, Gabriel Monroy, Anupriya Tiwari, Xiaoyun He, Heechang Shin, Yuan Hong, Haibing Lu

Journal of International Technology and Information Management

We designed and built a roommate matching website, exclusively for students, which allow students to have a central point in which they can meet credible roommate candidates, search for verified housing, and easily reach out to these individuals to further their relationship, and eventually share living space. Our website aims to allow a user to search for compatible roommates not just by living habits, but by tying in the personality of candidates in reference to their own personality type. This type of personality matching in conjunction with a standard behavioral survey is the basis of the algorithm used for roommate …

Healthcare System-Use Behavior: A Systematic Review Of Its Determinants, Jiming Wu

Journal of International Technology and Information Management

To understand patient and physician behavior, researchers have investigated the determinants of using healthcare information systems. Although this stream of research has produced important findings, it has yet to appreciably advance our understanding of system-use behavior in healthcare. To fill this gap, the current paper employs a systematic review to synthesize past research, reveal the key determinants of healthcare system usage, and illuminate a deeper understanding of the topic. This study thus helps healthcare researchers expand their baseline knowledge of these core determinants and conduct more fruitful future research on system-use behavior in healthcare.

A Performance Measurement Framework And Solution Approach For The Integrated Facility Layout Problem With Uncertain Demand, Melih Celik, Begun Efeoglu, Haldun Sural

14th IMHRC Proceedings (Karlsruhe, Germany – 2016)

The integrated facility layout problem (IFLP) focuses on the simultaneous determination of the relative locations of multiple copies of capacitated equip- ment or machinery in a facility, as well as the material ow between these units. In this paper, we consider the IFLP in the existence of uncertain demand for the products of the facility. Motivated by the framework for next generation facility layouts by Benjaafar et al. (2002), we extend the approaches in the lit- erature for distributed facility layouts to the case of dynamic demand and the possibility of relayouts, and propose a heuristic solution approach to minimize …