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Full-Text Articles in Business

Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber Aug 2016

Public Accounting And The Myth Of The Public Interest.Pdf, Wm. Dennis Huber

Wm. Dennis Huber

For decades it has been drummed into the conscience, the consciousness, and the subconscious of accounting students, researchers, and practitioners alike that the public interest is the sine qua non of the public accounting profession. Accounting researchers have attempted to explore the multi-faceted nature of what is referred to as the public interest based on the assumption that the public interest actually exists in the public accounting profession (including professional accounting organizations, government and quasi-government regulatory agencies, and auditing and accounting standard setting bodies). This paper questions that assumption by conducting an exegesis of the texts of the legislative findings ...


Cool: How Air Conditioning Changed Everything [Table Of Contents], Salvatore Basile Jun 2016

Cool: How Air Conditioning Changed Everything [Table Of Contents], Salvatore Basile

History

It’s a contraption that makes the lists of “Greatest Inventions Ever”; at the same time, it’s accused of causing global disaster. It has changed everything from architecture to people’s food habits to their voting patterns, to even the way big business washes its windows. It has saved countless lives . . . while causing countless deaths. Most of us are glad it’s there. But we don’t know how, or when, it got there.

It’s air conditioning.

For thousands of years, humankind attempted to do something about the slow torture of hot weather. Everything was tried: water power ...


The Microfinance Industry In Bolivia, Jorge J. Eguino May 2016

The Microfinance Industry In Bolivia, Jorge J. Eguino

Economics Undergraduate Honors Theses

In the international context, and particularly in Bolivia, microfinance and microcredit have been the subject of innumerable analyses. The arguments rely on the attributions of these two ways of intervention in financial services, as well as their impact with respect to poverty, their input, and their incidence on economic growth. Bolivia has contributed to the debate in these fields due to its experience with the microfinance system and its relevance to the country’s economy.

The purpose of this project is to describe the process of development and consolidation of the microfinance system in Bolivia. From a description to an ...


Publish Online Magazine To Promote Publications And Research Findings, Nader Ale Ebrahim Feb 2016

Publish Online Magazine To Promote Publications And Research Findings, Nader Ale Ebrahim

Nader Ale Ebrahim

The long run research findings will be disseminated through publications. However, researchers may have created some local content which should be circulated immediately. Online magazines can be one solution through content curation to immediately circulate the research findings. Content curation is not just sharing all kinds of content you stumble upon or source. It’s most of all about doing it in a smart and audience-centric way, by focusing on specific topics you want to curate content about. This workshop introduce various tools on Publish online magazine (Content curation) to increase the visibility and enhance the impact of research work.


Ipo Markets In Asia Financial Centers : How The Different Ipo Locations Affect Firms’ Stock Prices, Yuanzhen Jiang Feb 2016

Ipo Markets In Asia Financial Centers : How The Different Ipo Locations Affect Firms’ Stock Prices, Yuanzhen Jiang

Lingnan Journal of Banking, Finance and Economics

For most of non-listed corporations when they are confronting the issues of cutting capital cost, to increase the base of their investors, to develop the firm business quicker, or even to diversify the pool of investors, one of the most important alternatives that the executives and shareholders of these corporations may think is to do IPO (Initial Public Offering); which could be done in the domestic or in the foreign IPO markets. This paper firstly introduces the situation and differences among different IPO markets in Asia major financial centers that includes Mainland China, Hong Kong and Singapore. Then it will ...


Should Hong Kong Maintain A Linked Exchange Rate System?, Hoi Yin Tsoi Feb 2016

Should Hong Kong Maintain A Linked Exchange Rate System?, Hoi Yin Tsoi

Lingnan Journal of Banking, Finance and Economics

The linked exchange rate was implemented in 1983. This paper finds that over these 32 years, this system did bring lots of benefits to Hong Kong. Nevertheless, as Hong Kong is a vastly different place now relative to what it was 32 years ago, the costs for the adoption of the link outweigh the benefits so this system is no longer suitable for Hong Kong. It is suggested that in order to serve the best interest of Hong Kong, it should not maintain the linked exchange rate system and should switch to the managed floating exchange rate system.


Empirical Study : Shanghai-Hong Kong Stock Connection Sign Of Efficiency Improvement?, Ming Cheung Fok Feb 2016

Empirical Study : Shanghai-Hong Kong Stock Connection Sign Of Efficiency Improvement?, Ming Cheung Fok

Lingnan Journal of Banking, Finance and Economics

Stock market connection encourages local corporations cross-listing in overseas stock markets which will, theoretically, enhance the information flow between countries and the stock market efficiency. In view of a closed economy like China and a free economy like Hong Kong, the announcement of Shanghai-Hong Kong stock connection program seems to be a great opportunity for testing the well-known Efficiency Market Hypothesis (EMH). Employing Capital Asset Pricing Model (CAPM) and the random walk model suggested by previous studies, this paper will present the comparison of market performance before and after the connection as evidences for the hypothesis testing.


An Empirical Analysis Of Factors Influencing China's Real Estate Prices-Based On The Var Model, Pan Xiao Feb 2016

An Empirical Analysis Of Factors Influencing China's Real Estate Prices-Based On The Var Model, Pan Xiao

Lingnan Journal of Banking, Finance and Economics

The real estate industry has an increasingly significant position in our national economy. It is important for real estate investment and national macro-control to analyze the main factors that affect its prices, in order to predict its future movements. In this paper, the dynamic econometric analysis method was used to analyze these macroeconomic factors that influence the real state prices on a empirical research. And the results show that the expected prices of real estate, money supply, real estate development investment and household income are the dominant factors influencing them.


Factors In The Returns On Stock : Inspiration From Fama And French Asset Pricing Model, Yuanzhen Jiang Feb 2016

Factors In The Returns On Stock : Inspiration From Fama And French Asset Pricing Model, Yuanzhen Jiang

Lingnan Journal of Banking, Finance and Economics

Under the inspiration of Fama and French asset pricing model, this paper mainly studies the relationship between the month return of A shares and the factors that may have an effect on the stocks’ month return. It also compares the differences in the reaction of all shares and GEM board shares to these factors. It is important to highlight that these factors include the market, firm size, earnings and book-to-market information. The data used in this project comes from the quarterly data of China stock market from March of 2000 to December of 2011 and was used in panel model ...


The Relationship Between Social Media Co-Worker Connections And Work-Related Attitudes, Gordon B. Schmidt, Ariel M. Lelchook, James E. Martin Feb 2016

The Relationship Between Social Media Co-Worker Connections And Work-Related Attitudes, Gordon B. Schmidt, Ariel M. Lelchook, James E. Martin

Organizational Leadership and Supervision Faculty Publications

Many people have social media connections with co-workers. An important question that arises is how such connections impact important organizational factors. This study begins to look at such impact by examining how a user's total number of co-worker social media connections and the percentage of total social media connections that are co-workers impacts perceptions of organizational support and organizational spontaneity. In a sample of 106 union members across a number of organizations it is found that percentage of co-worker social media connections has a significant positive relationship with both perceptions of organizational support and organizational spontaneity. Total co-worker social ...


Female Board Representation And Corporate Acquisition Intensity, Guoli Chen, Craig Crossland, Sterling Zhenrui Huang Feb 2016

Female Board Representation And Corporate Acquisition Intensity, Guoli Chen, Craig Crossland, Sterling Zhenrui Huang

Research Collection School Of Accountancy

This study examines the impact of female board representation on firm-level strategic behavior within the domain of mergers and acquisitions (M&A). We build on social identity theory to predict that greater female representation on a firm's board will be negatively associated with both the number of acquisitions the firm engages in and, conditional on doing a deal, acquisition size. Using a comprehensive, multi-year sample of U.S. public firms, we find strong support for our hypotheses. We demonstrate the robustness of our findings through the use of a difference-in-differences analysis on a sub-sample of firms that experienced exogenous ...


An Evaluation Of The Standard Setting Performance Of The Fasb, Devon Rolleri Feb 2016

An Evaluation Of The Standard Setting Performance Of The Fasb, Devon Rolleri

All Dissertations, Theses, and Capstone Projects (2014-Present)

This paper develops a framework for evaluating the effects of various organizational changes on the performance of a regulatory agency in standard setting. I apply this framework to examine whether numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB funding, voting, and Board member characteristics, particularly professional backgrounds and political affiliations. To analyze the performance of the Board, I follow the operations management literature to construct a set of variables that capture team effectiveness and managerial performance. A factor analysis on these variables produces three ...


Firms' Decisions To Enter A Market Of Highly Differentiated Products: Apparel Industry And New York Fashion Week, Yoko Katagiri Feb 2016

Firms' Decisions To Enter A Market Of Highly Differentiated Products: Apparel Industry And New York Fashion Week, Yoko Katagiri

All Dissertations, Theses, and Capstone Projects (2014-Present)

This dissertation deals with economic aspects of the fashion industry. It begins with a discussion of the complex industrial organization aspects of the industry. A wealth of information in this area has been assembled and is presented for the first time. The focus is on the high-end fashion market: how it started, how it works, New York Fashion Week, and its significance for the industry. Then a comprehensive review of the economics literature as it pertains to the industry is presented, also for the first time. The empirical sections of the dissertation contain estimates of demand functions for apparel and ...


The Journey To The Top: Stories On The Intersection Of Race And Gender For African American Women In Academia And Business, Deanna R. Davis Jan 2016

The Journey To The Top: Stories On The Intersection Of Race And Gender For African American Women In Academia And Business, Deanna R. Davis

Journal of Research Initiatives

This research study was designed to determine how the intersection of race and gender identities contributed to the elements of leadership development as perceived by eight African American female executives in academia and business. The researcher sought to explore strategies future leaders might utilize to address leadership development and career ascendency for African American females who aspire to leadership roles. A phenomenological research method was most appropriate for this research study to capture the lived experiences of individuals from their perspectives and to develop themes that challenged structural or normative assumptions.

This research study examined leadership development of eight African ...


The Role Of Motivational Systems And Emotions In Virtual Work, Steven A. Murphy, Michael J. Hine, Sandra Kiffin-Petersen Dr Jan 2016

The Role Of Motivational Systems And Emotions In Virtual Work, Steven A. Murphy, Michael J. Hine, Sandra Kiffin-Petersen Dr

Communications of the IIMA

The purpose of this paper is to examine the role of the behavioural activation system (BAS), the behavioural inhibition system (BIS) and emotions in virtual work. BIS was found to have significant positive relationships with anger, anxiety, annoyance, nervousness, and distress. There were indications of emotional contagion between research confederates and participants. Self-report skill knowledge and the skill role of the research confederate both had significant relationships with performance. Self-report skill knowledge was fully mediated by the skill role played by the research confederate. Managers of virtual teams need to be aware of individual differences such as motivational systems and ...


Big Data Customer Knowledge Management, Joseph O. Chan Jan 2016

Big Data Customer Knowledge Management, Joseph O. Chan

Communications of the IIMA

Knowledge management (KM) and customer relationship management (CRM) are dominant strategies for value creation for businesses in the new economy. Customer knowledge management (CKM) results in the merging of KM and CRM, where the knowledge management process is applied to customer knowledge, and customer knowledge is applied to customer relationship management operations. With the emergence of big data as the latest phase in the evolution of technology in business, CKM strategies need to be adjusted to meet the new challenges, changing from an internal organizational focus to new external channels such as social media and machine communications. This paper explores ...


Measurement And Test Performance For Integrated Digital Loop Carrier For White Noise Impairment Using Interleaved Mode, Sarhan M. Musa, Emmanuel U. Opara, Mohammed A. Shayib, J D. Oliver Jan 2016

Measurement And Test Performance For Integrated Digital Loop Carrier For White Noise Impairment Using Interleaved Mode, Sarhan M. Musa, Emmanuel U. Opara, Mohammed A. Shayib, J D. Oliver

Communications of the IIMA

This paper presents results of measurement and test performance for integrated digital loop carrier (IDLC) technology. The study focuses on cable modem termination systems (CMTSs) that are reported on assortments of operating parameters to the end user based on upstream and downstream modes that are incorporated with statistical analysis approach. The study focuses on the statistical analytical measurement for noise margins on a particular type of loops – “white noise impairment.”


Information Technologies And Elderly Care In China: A New Paradigm, Hailong Zhu, C E Tapie Rohm, Jake Zhu, Frank Lin Jan 2016

Information Technologies And Elderly Care In China: A New Paradigm, Hailong Zhu, C E Tapie Rohm, Jake Zhu, Frank Lin

Communications of the IIMA

China’s aged population has increased dramatically. Because of the one child policy, China now has fewer and fewer children able to support the elderly. The care of China’s elderly is a huge challenge which requires the exploration of all kinds of elderly care models through intelligence and information management technology advances. With the evolving field of Information Management and with the development of newer and cheaper technology, the time has come for a paradigm shift to be explored. A shift in the way China is managing its technology and culture expectations is necessary to address this unique need ...


Mcneil, A Johnson & Johnson Subsidiary Fda Case Study, Warren Adis Jan 2016

Mcneil, A Johnson & Johnson Subsidiary Fda Case Study, Warren Adis

Communications of the IIMA

This case study provides a detailed five-year review of one of Johnson & Johnson’s important subsidiaries, McNeil Consumer Healthcare. The research presents summaries from the Food and Drug Administration (FDA) inspection reports, out-of-compliance findings, and warning letters for the period between 2007 and 2011. It also relies on a class action lawsuit and a judicial consent decree within this timeframe to further understand the relationship between Johnson & Johnson and McNeil. The case study focusses on problems in the manufacturing and quality assurance at McNeil, and how Johnson & Johnson may have exacerbated McNeil’s production failures.


Business Intelligence And Big Data Analytics: An Overview, Xin James He Jan 2016

Business Intelligence And Big Data Analytics: An Overview, Xin James He

Communications of the IIMA

This research investigates the current status of big data business analytics and critical skills necessary to create business value. Business analytics refers to the skills, technologies, applications and practices for continuous iterative exploration and investigation of past business performance to provide actionable insights. Business analytics focuses on developing new insights and understanding of business performance based on data and statistical methods. Big data is used to characterize data sets that are large, diverse and rapidly-changing, as seen by ever- increasing numbers of organizations. Big data require database management systems with capabilities beyond those seen in standard SQL-based systems. According to ...


Twinpoker88.Com, Teguh Setiyawan Jan 2016

Journal Selection Procedure: Select The Best Journal To Ensure The Highest Citation, Nader Ale Ebrahim Jan 2016

Journal Selection Procedure: Select The Best Journal To Ensure The Highest Citation, Nader Ale Ebrahim

Nader Ale Ebrahim

Publication in a peer-reviewed journal is the obvious goal of most researchers to reach others in the field, advancing knowledge and encouraging communication between groups with similar research interest. One of the most important—and possibly the least well understood—aspects of the publication process is the choice of a suitable journal that is likely to improve your research visibility and impact. For instance, publishing your article in an Open Access journal means that more people are likely to see it, simply because more people will be able to access it. So, the greater visibility achieved with OA may allow ...


Employee Motivations For Workplace Learning And The Role Of Elearning In The Workplace, Jason G. Caudill Jan 2016

Employee Motivations For Workplace Learning And The Role Of Elearning In The Workplace, Jason G. Caudill

Internet Learning

Workplace learning is increasingly important in the dynamic competitive environment faced by organizations throughout the world. As the needs of a successful organization continually change there is a need for the employees of that organization, at every level, to update and expand their skills to match the needs of the organization. This places workplace learning in the position of serving employees at different levels of the organization and with different professional skills and responsibilities. In order to best ground workplace learning design as an aspect of the organization’s overall strategy it is important to recognize the common elements of ...


Wcu’S No-Charge Human Resources Consulting Service To Broaden, Abigail Griffin Jan 2016

Wcu’S No-Charge Human Resources Consulting Service To Broaden, Abigail Griffin

Marie-Line Germain, Ph.D.

Western Carolina University will broaden a service-learning initiative that provides human resources consultation ― free of charge ― to nonprofits, local governments and small businesses, thanks to a recent University of North Carolina General Administration grant. (Marie-Line Germain)


Shackled High Speed Traders? Latency Reduction And Short Sale Bans, Bidisha Chakrabarty, Pamela Moulton, Roberto Pascual Jan 2016

Shackled High Speed Traders? Latency Reduction And Short Sale Bans, Bidisha Chakrabarty, Pamela Moulton, Roberto Pascual

Working Papers

We examine the effects of two juxtaposed events – regulatory short sale bans and exchange efforts to facilitate high-frequency trading (HFT) – on multiple dimensions of market quality. Between 2011 and 2013, the Spanish Stock Exchange (SSE) launched a smart trading platform (SIBE-Smart) and introduced colocation facilities to attract HFT. During this time two short sale bans were imposed on the SSE. Comparing the market before and after these events, we find that while SIBE-Smart attracts some HFT, colocation does not. However, following both of these events, liquidity and price efficiency decline. Colocation, implemented during the second ban, is accompanied by an ...


Lotteries And Gambling Vs. Investing, John Visser Jan 2016

Lotteries And Gambling Vs. Investing, John Visser

Faculty Work: Comprehensive List

"Gambling and lotteries feed the human tendency to want to get rich quickly with minimal effort – perpetuating both unrealistic fantasies and counterproductive values and behaviors."

Posting about the stewardly use of money­­­­­­­­ from In All Things - an online hub committed to the claim that the life, death, and resurrection of Jesus Christ has implications for the entire world.

http://inallthings.org/lotteries-and-gambling-vs-investing/


The Performance Of Short-Term Institutional Trades, Bidisha Chakrabarty, Pamela Moulton, Charles Trzcinka Jan 2016

The Performance Of Short-Term Institutional Trades, Bidisha Chakrabarty, Pamela Moulton, Charles Trzcinka

Working Papers

Using a database of daily institutional trades, we document that a majority of short-term institutional trades lose money. In aggregate, over 23% of round-trip trades are held for less than three months, and the returns on these trades average -3.91% (non-annualized). These losses are pervasive across all types of stocks, with the lowest returns occurring in small stocks, value stocks, and low-momentum stocks. Short-term trades lose more in more volatile markets. Across funds, the worst short-term returns accrue to funds that do the most trading, and there is no evidence of persistent skill or disposition effect in short-term institutional ...


The Effect Of Corporate Social Responsibility Disclosures On Share Prices In Japan And The Uk, Suzanne Bowerman, Umesh Sharma Jan 2016

The Effect Of Corporate Social Responsibility Disclosures On Share Prices In Japan And The Uk, Suzanne Bowerman, Umesh Sharma

Umesh Sharma

This paper investigates whether corporate social responsibility disclosure (CSRD) is associated with firms’ market values in order to assess whether CSRD provides incremental value relevant information to investors. A modified Ohlson (1995) model is used, which is a widely accepted equity valuation model in accounting research. The findings suggest that investors in the UK consider CSRD information in the total information set they use for their investment decision-making, whereas Japanese investors do not appear to find that CSRD provides incremental information over and above financial information to assist in their valuations of firms. These findings have implications for investors and ...


The Effect Of Corporate Social Responsibility Disclosures On Share Prices In Japan And The Uk, Suzanne Bowerman, Umesh Sharma Jan 2016

The Effect Of Corporate Social Responsibility Disclosures On Share Prices In Japan And The Uk, Suzanne Bowerman, Umesh Sharma

Umesh Sharma

This paper investigates whether corporate social responsibility disclosure (CSRD) is associated with firms’ market values in order to assess whether CSRD provides incremental value relevant information to investors. A modified Ohlson (1995) model is used, which is a widely accepted equity valuation model in accounting research. The findings suggest that investors in the UK consider CSRD information in the total information set they use for their investment decision-making, whereas Japanese investors do not appear to find that CSRD provides incremental information over and above financial information to assist in their valuations of firms. These findings have implications for investors and ...


The Use Of Reference Management Tools To Improve Citation, Nader Ale Ebrahim Jan 2016

The Use Of Reference Management Tools To Improve Citation, Nader Ale Ebrahim

Nader Ale Ebrahim

Reference Management tools offers an easy way of collecting references from online databases, organizing them in a database, and citing them in documents in Microsoft Word. Documents can be shared with colleagues/publish online. Reference Management tools offers ways to connect with other researchers that you can’t find on other platforms. A reference management system can facilitate the keeping track of the literature.