Digital Commons Network^™

Fastfact: Human Resources, Edition 29, July 2, 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting For The Vernacular, Anita Hunter

Woman C.P.A.

No abstract provided.

Management Services, Vol. 4, No. 6, November-December 1967 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.

Comment Letters On Proposed Statements On Auditing Standards—Auditor Reporting: Forming An Opinion And Reporting On Financial Statements, Communicating Key Audit Matters In The Independent Auditor’S Report, Modifications To The Opinion In The Independent Auditor’S Report, Emphasis-Of-Matter Paragraphs And Other-Matter Paragraphs In The Independent Auditor’S Report, Proposed Amendments—Addressing Disclosures In The Audit Of Financial Statements, November 28, 2017, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Tannery Restaurant Townhouse Cookery School, Tannery

Menus of the 21st Century

Since Paul and Máire Flynn opened The Tannery in 1997, it has become one of the most original and welcoming experiences in Irish food. What makes it special? There is Paul’s cooking, of course – his fresh Waterford produce, ever-changing menus and mouth-watering focus on flavour. There are cosy chats in the wine bar, warm and welcoming service from expert staff, a bright and buzzy atmosphere at the tables. There is our unique location in the seaside town of Dungarvan, a stone’s throw from the Copper Coast and Comeragh Mountains. But most of all, there is the Tannery’s knack for …

The Olde Post Inn Tasting Menu 2017, The Olde Post Inn

Menus of the 21st Century

The Olde Post inn was built in the 1800s. It opened as a post office in 1884, grocery & residence. It had a number of owners and was for some time derelict before it was renovated into a restaurant with accommodation in early 1990s. It has been run as a restaurant since and was taken over by Gearoid & Tara Lynch in November 2002. Since then it has gone under further refurbishment and been extended to include two Hampton Conservatories.

To have a complete dining experience, it is not just about the food or wine it is about the whole …

Women's Work And Wealth: Measuring The Impact Of Incremental Liberations, 1850-1870, Hannah Kelly

Williams Honors College, Honors Research Projects

Using a two-way fixed effects difference-in-difference model, this project analyzes data from the IPUMS Full Count census for 1850, 1860, and 1870 at a state level for 48 states. Four models assess the impact of property laws on women's real property holdings, labor force participation, household types, and real property values.

By quantifying the impact of various legal reforms on women's economic empowerment, this project fills a gap in the understanding of the intersection between law, society, and women's economic agency during a transformative period in pre-industrial American history. These impacts can implicate the effectiveness of legislative measures in advancing …

Women’S Empowerment Campaigns In East Asia: Case Study Of Sk-Ii, Huan Yao

Student Theses and Dissertations

Brands are increasingly paying attention to the purchasing power of female consumers. In recent years, many brands have added female elements to their brand stories to promote gender equality in society. This provides more opportunities for brands to express their values. However, while the women's movement in Western countries has been in full swing, feminism in Eastern countries is still being explored. This paper examines the best practices in three East Asian countries - China, Japan, and South Korea - for incorporating women's causes into brand identity and probing the development of women's themes in corporate cultures. The paper aims …

Mobile Money Innovations, Income Inequality And Gender Inclusion In Sub-Saharan Africa, Simplice A. Asongu, Peter Agyemang-Mintah, Joseph Nnanna, Yolande E. Ngoungou

All Works

This study assesses the role of mobile money innovations on income inequality and gender inclusion in 42 sub-Saharan African countries from 1980 to 2019 using interactive quantile regressions. It finds that, first, income inequality unconditionally reduces the involvement of women in business and politics. Second, mobile money innovations interact with income inequality to have a positive impact on women in business and politics. Third, the net effects of mobile money innovations on gender inclusion through income inequality are consistently negative. Fourth, as the positive conditional or interactive effects and negative net effects are consistent across the conditional distribution of gender …

Antecedents Of Entrepreneurial Activity And Poverty: Mediating Effect Of Entrepreneurial Activity, Bashir I. Bugaje, Azmawani Abd Rahman, Rusmawati Said, Jo A. Ho, Abubakar A. Adamu

Journal of Global Business Insights

Poverty rates in Sub-Saharan Africa (SSA) have risen, with 47% of the region’s population living in poverty. In Nigeria, approximately 87 million are classified as extremely poor. Existing research on the relationship between entrepreneurship and poverty in this region is fragmented and inconsistent. Traditional economic measures of poverty have proven inadequate, prompting the need for a multidimensional approach. The paper examined the mediating effect of entrepreneurial activity on the relationship between the precursors of entrepreneurship and poverty. The study used a survey method and partial least squares structural equation modeling (PLS-SEM) to analyze the data, which confirmed all hypotheses, revealing …

Intermediate Conformity Of Hrm Practices In Host Countries: Why And How They Work, Wenjuan Guo

Journal of Global Business Insights

The institutional theory suggests that multinational enterprises (MNEs) need to conform to institutional norms to gain legitimacy, thereby enhancing their survival in host countries. Conversely, from the perspective of business strategy, MNEs gain a competitive advantage by leveraging organizational capabilities worldwide. These two perspectives imply that MNEs face conflicting pressures when adopting HRM practices in their host country subsidiaries. This article discusses the rationale for why MNEs’ subsidiaries should intermediately conform to both internal and external institutional forces and adopt a combination of home and host country HRM practices. Furthermore, it suggests that intermediate conformity contributes to a higher survival …

Millennials’ Perception Towards Adaption And Intention Of M-Banking: Experience From A Developing Country, Noman Hasan, Md. Shahed Mahmud, Abdul Gaffar Khan, Reshma Pervin Lima, Shiblu Miah

Journal of Global Business Insights

In recent years, m-banking has been developed rapidly around the world. The research aims to measure millennials’ perception towards adaption and intention of m-banking from a developing country’s perspective. A PLS-SEM modeling approach was performed to test the hypothetical model. The empirical results reveal that perceived ease of use, perceived security and privacy, and perceived cost significantly affect the millennials’ attitude to adopt m-banking. In contrast, perceived usefulness and perceived self-efficacy have an insignificant effect. Furthermore, attitude towards adopting m-banking significantly impacts adoption and intention among millennials. Practical and theoretical implications have been identified based on the study results.

Pineapple Express: The Legality Of Introducing Cannabis Tourism To Arkansas, Chloe Tyner

Human Nutrition and Hospitality Management Undergraduate Honors Theses

This research delves into the legal aspects of introducing cannabis tourism to Arkansas. The objective of this study was to create a framework for hospitality professionals in Arkansas to understand what areas of recreational cannabis law would impact their industry should Arkansas legalize recreational cannabis. Through a document analysis comparing Arkansas and Colorado’s liquor and cannabis laws, this study investigated how both states regulate alcohol and cannabis and the legal challenges Colorado has seen since its inception of recreational cannabis sales.

Challenges to this study included a limited existing body of knowledge for cannabis tourism and the contradicting federal and …

Enhancing Visitor Experience Through Marketing For The Mayflower Bocawina National Park, Samantha O'Flaherty

Supply Chain Management Undergraduate Honors Theses

This thesis outlines a summer internship in Dangriga, Belize, where the author worked with Mayflower Bocawina National Park facilitated by Dr. Amy Farmer and Steve Darr. Dangriga faces challenges in the tourism industry due to competition from larger entities who have more resources and infrastructure. The author and their partner developed a marketing strategy for the park's new glamping experience and mountain bike trail, evolving into a comprehensive plan encompassing SEO, website management, and operational optimization. The project aimed to enhance the park's competitiveness, generate sustainable revenue, and support its growth and improvement initiatives.

The Effect Of Empathetic Response And Consumers’ Narcissism In Voice-Based Artificial Intelligence, Atieh Poushneh, Arturo Z. Vasquez-Parraga, Richard S. Gearhart

Marketing Faculty Publications and Presentations

Voice-based artificial intelligence, or voice AI, is becoming more prevalent in consumers' daily transactions. Utilizing the perception-action model of empathy, this study aims to understand the holistic nature of empathetic responses in voice AI and how this technology, when rendered empathetic, can affect consumers' attention to auditory information (perceived attention) and auditory information exploration, by reaching expected outcomes of the interactive process, consumer satisfaction, and consumers' willingness to use voice AI. The results of two pretests and two experiments explain the effect of empathetic response in voice AI on consumers' perceived attention and its subsequent effect on consumers' auditory information …

Utilization Of Mental Health Services At Domestic Violence Agencies In Pennsylvania, Kealsey Mcneil

Social Work Student Research

In this research, I examined the use of mental health services at domestic violence (DV) programs in rural and urban Pennsylvania and agency size. I examined the needs, characteristics, and availability of mental health services for DV survivors across the Commonwealth of Pennsylvania. I looked at DV service use from a variety of sources to provide a well-rounded understanding of the factors that contributed to mental health service use. I used three secondary data sources: the Lethality Assessment Program (LAP), Adequacies of Network of Services Provided to the Survivors of Domestic Violence in Pennsylvania–Phase II study, and data obtained from …

Perceived Context Typicality And Beliefs In The Generalizability Of Management Research Findings, Przemyslaw Hensel, Adam Tatarynowicz

Research Collection Lee Kong Chian School Of Business

Despite growing calls for a greater internationalization of management research, the discipline still struggles with the challenge of integrating diverse national contexts. While recent decades have seen a change toward a more equitable treatment of all national contexts, the belief that research conducted outside the United States is less generalizable remains strong. In this research note, we explore the general perceptions of what is considered a “typical” study context by associating them with authors' variable tendencies to report threats to external validity. Using a sample of 400 papers from seven top-tier management journals, we find that research based on non-US …

Bubbly Booms And Welfare, Feng Dong, Yang Jiao, Haoning Sun

Research Collection School Of Economics

We show the competing effects of a housing bubble on the real economy by developing a multi-sector dynamic model with housing production. On the one hand, firms can sell or collateralize their housing, so a housing bubble helps firms obtain credit to finance their investment and expand production. On the other hand, a boom in the housing sector crowds out labor in the non-housing sector. We show that housing booms can reduce social welfare both in the steady state and in the transitional dynamics only when the production externalities in the non-housing sector are sufficiently large. We quantitatively evaluate our …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …

Esg Performance, Debt Equity Choices, And Rapid Adjustments In Indonesia, Arum Pujiastuti, Rizki Dini Shandra Yunita, Fitria Yuni Astuti

Jurnal Akuntansi dan Keuangan Indonesia

Previous research has explored the relationship between sustainability performance and firm performance; however, there is a noticeable scarcity of studies addressing the intricate connection between sustainability performance and firm financing. This study aims to bridge this gap by investigating how sustainability performance impacts firm financing decisions and capital structure adjustment in the context of Indonesia. Leveraging Environmental, Social, and Governance (ESG) performance data specific to Indonesia, this research contributes novelty to financing choices and the speed at which firms adjust their leverage. Through a combination of fixed-effect modelling and dynamic panel Generalized Method of Moments (GMM), the study employs a …

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Policy Frameworks And Citizens’ Use Of Fintech Solutions: The Pros And Cons In Egypt, Salma Al-Mohamady

Theses and Dissertations

This thesis provides a comprehensive analysis of the significant influence of financial technology (FinTech) on the banking industry, consumer finance, and economic growth. It specifically concentrates on the swiftly changing FinTech environment in Egypt. The study investigates the impact of incorporating advanced technologies on worldwide financial practices, which has significantly transformed traditional banking models and facilitated the emergence of inventive financial services. The transition is clearly apparent in Egypt, where the expansion of FinTech has been driven by advances in regulations, adaptation to technology, and a population that is becoming more comfortable with digital solutions.

Using a combination of quantitative …

Financial Inclusion And Human Development: A Comparative Analysis Of Mena And Brics, Mohammad Eid

Theses and Dissertations

Various efforts to enhance human development in several countries has been underway for years now, but the level of human development attained by countries in BRICS and MENA regions vary. This study empirically examines the role of financial inclusion and its impacts on human development; it investigates whether financial inclusion can be used to drive human development by examining and comparing its results in MENA and BRICS countries. The dependent variable is the score of Human Development index HDI. This study provides a unique comparative analysis of the role of financial inclusion and its effects on human development in MENA …

Knock And The Door Shall Be Opened Unto You, Using Strength And Conditioning As A Tool To Open Doors For Ministry, Tim Dornemann

CSKLS Annual Conference

This professional presentation will discuss how the power of meeting a need can open doors for ministry. Christian Sports Performance Ministry utilizes strength and conditioning to encourage, equip, and enable athletes, coaches, and educators to create relationships through which the Gospel can be shared. In areas of the world where current conditioning methods are not commonplace, education on how to enhance physical performance can be very attractive.

In conjunction with Athletes in Action Philippines, Christian Sports Performance has successfully been using strength and conditioning to open doors for ministry since 2011. Initially, a skill-based training system was developed and used …

Ncaa Division Iii Student-Athletes’ Perceptions Of Faith Informed Coaching, Sean M. Strehlow, Nadia Huggard, Ethan Kiggins, Caleb Narber

CSKLS Annual Conference

Over the past several decades, increased scholarly attention has been placed on the role of faith in coaching pedagogy within Christian contexts. However, research on faith and coaching has yet to include student-athletes’ perceptions of their own coach’s ability to integrate their faith. Without the student-athlete perspective on faith and coaching, questions remain about the efficacy of faith informed coaching practices and whether those practices are experienced as intended by athletes. This presentation offers some preliminary findings from a case study conducted on one athletic program at a small, Christian liberal arts institution. These findings include qualitative data from coaches …

Mukha Bhastrika On Reaction Time In Male High School Athletes: A Pilot Study, Malachi D. Ruiz, Matthew D. Ruiz

CSKLS Annual Conference

This pilot study investigates the potential impact of yoga (Mukha Bhastrika) practice on reaction time in male high school athletes. While existing literature emphasizes the importance of reaction time in contact sports and the potential of calming exercises like yoga to reduce it, there remains a gap in the literature focusing on male high school athletes in contact sports. This pilot study utilized a randomized controlled trial with ten male high school athletes. The participants were divided into two groups: one practicing Mukha Bhastrika and the other serving as a control group which simply rested between reaction time tests. Reaction …

Immersive Training: Elevating Athlete Performance And Cognitive Focus With Vr And Eeg Integration, Calvin Lopez, Jordan Schools

CSKLS Annual Conference

The pursuit of optimal athletic performance and mental focus has long been a central focus in sports science research. In recent years, the integration of virtual reality (VR) technology has emerged as a promising avenue for enhancing athlete development. This abstract presents findings from a case study investigating the efficacy of using Meta Quest 2 VR headsets coupled with EEG headbands to track and improve focus and mental preparedness levels in athletes. The study employed a case study methodology, focusing on the use of VR technology to enhance athlete performance and mental focus. Specifically, the research aimed to assess the …

Tough Conversations In The Classroom, Dale Connally, David Waddell

CSKLS Annual Conference

There are quite a few topics of discussion that can be difficult within the curricula for Recreation and Leisure, Health Professions, Sport and other disciplines within CSKLS. These might include environmental stewardship, immigration, political funding for programs, LGTBQ matters, racial discrimination, and DEI. We will explore some approaches gleaned from secular pedagogy sources. We will present useful techniques for planning discussions, facilitating, and following up after discussion. We will discuss differences between teaching at a public institution and a faith-based institution. The presenters will give a couple of examples from their classes for discussion. Attendees will be encouraged to engage …

Harnessing Technology To Solve Social Problems, Ian Hassell

SMU Human Trafficking Data Conference

No abstract provided.