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Kennesaw State University

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2010

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Articles 1 - 23 of 23

Full-Text Articles in Business

Teaching The Art And Craft Of Giving And Receiving Feedback, Patricia L. Harms, Deborah Britt Roebuck Dec 2010

Teaching The Art And Craft Of Giving And Receiving Feedback, Patricia L. Harms, Deborah Britt Roebuck

Faculty and Research Publications

The article examines the teaching of business communication related to feedback, or the performance evaluation of employees and executives. The importance of feedback in both management and among teams in the workplace is considered. Models of performance evaluations are discussed. Teaching methods for discussing feedback in business communication courses are considered, with specific class assignments related to performance evaluation and evaluation among teams in the workplace are described. Reactions of students to these teaching methods are discussed.

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Turkey: Another $1 Trillion Emerging Economy?, Murat Doral Nov 2010

Turkey: Another $1 Trillion Emerging Economy?, Murat Doral

Faculty and Research Publications

The strategic location of Turkey makes it a very important country in terms of geopolitics as well as economics. Turkey is located at the crossroads of Europe, Asia, the Caucasus, and the Middle East. It is where East meets West without clashing with each other but merging with each other. Even though, industry, trade, and finance are all dominated by the expansive and crowded Istanbul, other cities and towns in Anatolia –the Anatolian Tigers- are industrializing rapidly and now participating in the global economy. Today, Turkey has the largest economy in the greater Middle East. Depending of the source, Turkey …

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Accessing Ict Enabled Content In Low-Income Countries: Think Big, Start Small, And Scale Up, Solomon Negash Oct 2010

Accessing Ict Enabled Content In Low-Income Countries: Think Big, Start Small, And Scale Up, Solomon Negash

Faculty and Research Publications

While the digital revolution has transformed the way many of us work and live, more than half the world's population lives in rural areas that have been shut-out of the digital transformation. Low-income countries have yet to realize the benefits from the digital revolution; therefore, a need exists for innovative and alternative models to overcome the lack of access to knowledge and learning. This paper examines the challenges faced by low-income countries in accessing ICT enabled content and proposes a Big-Small model where low-income countries can harness the ICT revolution. This paper concludes with a discussion on sustainability and future …

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Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne Sep 2010

Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne

Faculty and Research Publications

The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.

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Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye Sep 2010

Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye

Faculty and Research Publications

The article presents an analysis made by authors of PCAOB small firms inspection reports in order to examine the types of accounting restatements triggered by PCAOB inspections of small audit firms. The PCAOB Inspection Process is elaborated. The result of the analysis of the authors of PCAOB-triggered restatements by clients of small audit firms reveal that complex, technical accounting areas account for the majority of restatements. Particular attention to unique, complex and accounting issues is encouraged for issuers and small audit firms.

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Is There A Link Between Money Illusion And Homeowners’ Expectations Of Housing Prices?, Lucy F. Ackert, Brian K. Church, Narayanan Jarayaman Aug 2010

Is There A Link Between Money Illusion And Homeowners’ Expectations Of Housing Prices?, Lucy F. Ackert, Brian K. Church, Narayanan Jarayaman

Faculty and Research Publications

Money illusion is a behavioral bias in which a person thinks in terms of nominal rather than real values. This paper reports homeowners’ responses to a survey designed to measure the extent of money illusion as well as homeowners’ expectations regarding home valuations. Our survey respondents suffer from money illusion, yet they have reasonable expectations of home prices. Our analysis did not identify any unique individual characteristic that correlates with homeowners’ choices and suggests that the relationship between money illusion and mispricing is subtle and multi-faceted.

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Addressing Problems With The Segregation Of Duties In Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, Zhongxia Shelly Ye Jul 2010

Addressing Problems With The Segregation Of Duties In Smaller Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson, Zhongxia Shelly Ye

Faculty and Research Publications

The article discusses the problems encountered by smaller companies in the U.S. in the segregation of duties under Sarbanes-Oxley (SOX) section 404(a), which requires management to disclose its assessment of the effectiveness and weaknesses of internal control over financial reporting in the U.S. Analyses of the management report on internal control of sample companies cited by the authors showed that there are differences in the level of disclosure. The costs and benefits of using third parties in resolving segregation of duties problems are considered.

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A Call To Is Educators To Respond To The Voices Of Women In Information Security, Amy B. Woszczynski, Sherri Shade Jul 2010

A Call To Is Educators To Respond To The Voices Of Women In Information Security, Amy B. Woszczynski, Sherri Shade

Faculty and Research Publications

Much prior research has examined the dearth of women in the IT industry. The purpose of this study is to examine the perceptions of women in IT within the context of information security and assurance. This paper describes results from a study of a relatively new career path to see if there are female-friendly opportunities that have not existed in previous IT career paths. Research methodology focuses on a qualitative analysis of in-depth interviews with women who are self-described information security professionals. A primary goal of the study is to understand the perceptions of women in information security and determine …

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Testing Conflicting Political Economy Theories: Full-Fledged Versus Partial-Scope Regional Trade Agreements, Xuepeng Liu Jul 2010

Testing Conflicting Political Economy Theories: Full-Fledged Versus Partial-Scope Regional Trade Agreements, Xuepeng Liu

Faculty and Research Publications

We apply a duration analysis to test the conflicting predictions of the median voter model and the lobbying model using panel data on regional trade agreement (RTA) formation. Our results show that the pro-labor prediction of the median voter model is supported by the full-fledged free trade areas and customs unions (FTAs/CUs), while the pro-capital prediction of the lobbying model is supported by the partial-scope preferential trade arrangements among developing countries. This finding holds better for the country pairs with more different capital-labor ratios as a result of the stronger distributional effects of RTAs. The support for the median voter …

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Speed Of Issuance, Lender, Specialization, And The Rise Of The 144a Debt Market, Rongbing Huang, Gabriel G. Ramirez Jun 2010

Speed Of Issuance, Lender, Specialization, And The Rise Of The 144a Debt Market, Rongbing Huang, Gabriel G. Ramirez

Faculty and Research Publications

Using a large sample of convertible and straight debt issues in the public, 144A, and bank loan markets from 1991 to 2004, we find that the 144A market has risen largely at the expense of the nonshelf public market, the overwhelming majority of the 144A issues are subsequently registered, and straight debt issuers with the highest credit quality and transparency tend to use the shelf public market. Our findings suggest that firms’ preference for speed of issuance drives the growth of the 144A market, and banks and qualified institutional buyers have advantages over public lenders in handling credit risk and …

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Does Ap Economics Improve Student Achievement?, Benjamin Scafidi, John Swinton, Chris Clark Apr 2010

Does Ap Economics Improve Student Achievement?, Benjamin Scafidi, John Swinton, Chris Clark

Faculty and Research Publications

We employ a cautious empirical approach to estimate the effect of taking Advanced Placement (AP) Economics in high school on student performance on a high-stakes, statewide End-of-Course Test (EOCT). Using data on all Georgia students who took economics from 2006 to 2008, we use propensity score matching to control for the selection of students into AP Economics. Our most conservative estimate makes an adjustment for teacher effects and suggests that students who take high school economics in an AP class score 0.283 standard deviations higher on the economics EOCT than “matched” students who are in high schools that do not …

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Effects Of Personality On Attitudes Toward Academic Group Work, William R. Forrester Jr., Armen Tashchian Mar 2010

Effects Of Personality On Attitudes Toward Academic Group Work, William R. Forrester Jr., Armen Tashchian

Faculty and Research Publications

This study investigated the effects of personality on attitudes toward academic group work among a sample of 225 business students. Data were collected using pre-existing scales for measuring personality and attitudes toward academic group work. Specifically, the Neo-FFI scale was used to measure the five personality dimensions of openness, agreeableness, extroversion, conscientiousness and neuroticism. Regression analysis indicated that extroversion was the best predictor of respondents' attitudes toward academic group work. Individuals with high extroversion scores had positive attitudes toward academic group work. Neuroticism, agreeableness and conscientiousness were also related to respondents' preference for group work and discomfort with group work. …

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A Psychological Perspective On Cultural Difference: Epistemological Heterogeneity And Individual Heterogeneity Across Cultures, Kamal Fatehi, Uday S. Tate Mar 2010

A Psychological Perspective On Cultural Difference: Epistemological Heterogeneity And Individual Heterogeneity Across Cultures, Kamal Fatehi, Uday S. Tate

Faculty and Research Publications

Most cross-cultural studies of management have been sociological type. Conventional view of cultures and sociological perspective has resulted in the assumption that within each culture members are homogeneous in their psychological make-up, logic, and perspective. Although researchers have reminded us that people vary on pivotal psychological dimensions, both on a between-country and within-country basis, these reminders were not heeded. Maruyama’s theories and research on epistemological heterogeneity, and individual heterogeneity across cultures, or as it is called, mindscape, were the exception. This paper elaborates on epistemological heterogeneity and individual heterogeneity across cultures. It suggests that researchers in international management could use …

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The Location Decisions Of Foreign Investors In China: Untangling The Effect Of Wages Using A Control Function Approach, Xuepeng Liu, Mary E. Lovely, Jan Ondrich Feb 2010

The Location Decisions Of Foreign Investors In China: Untangling The Effect Of Wages Using A Control Function Approach, Xuepeng Liu, Mary E. Lovely, Jan Ondrich

Faculty and Research Publications

There is almost no support for the proposition that capital is attracted to low wages from firm-level studies. We examine the location choices of 2,884 firms investing in China between 1993 and 1996 to offer two main contributions. First, we find that the location of labor-intensive activities is highly elastic to provincial wage differences. Generally, investors' wage sensitivity declines as the skill intensity of the industry increases. Second, we find that unobserved location-specific attributes exert a downward bias on estimated wage sensitivity. Using a control function approach, we estimate a downward bias of 50% to 90% in wage coefficients estimated …

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Licensing And Patent Protection, Aniruddha Bagchi, Arijit Mukherjee Jan 2010

Licensing And Patent Protection, Aniruddha Bagchi, Arijit Mukherjee

Faculty and Research Publications

We show the impact of technology licensing on optimal patent policy. Strong patent protection that eliminates imitation may not be the equilibrium outcome in the presence of licensing. Depending on the cost of innovation, licensing may either increase or reduce the strength of the patent protection.

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Labor Migration Challenges In Economic Planning: A Case Study Of Astana, Bolat L. Tibekov, Kamal Fatehi, Foad Derakhshan, Jim Herbert Jan 2010

Labor Migration Challenges In Economic Planning: A Case Study Of Astana, Bolat L. Tibekov, Kamal Fatehi, Foad Derakhshan, Jim Herbert

Faculty and Research Publications

The end of the cold war removed a major barrier against free trade and consequently, globalization of business spread economic developments around the world, created job opportunities, particularly in industrial sectors, which led to migration of many people who were in search of a better life. Newly independent countries have emerged and many have been, or are in the process of, integrating into various trade packs of the free market system. This labor migration has taken place at various levels. This work studies the attributes of domestic migration and the challenges it has created for economic and urban planning. The …

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Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton Jan 2010

Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton

Faculty and Research Publications

XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …

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Facilitators And Obstacles Of Intercultural Business Communication For American Companies In China: Lessons Learned From The Ups Case, Hongmei Gao, Penelope Prime Jan 2010

Facilitators And Obstacles Of Intercultural Business Communication For American Companies In China: Lessons Learned From The Ups Case, Hongmei Gao, Penelope Prime

Faculty and Research Publications

This article analyzes how the execution of business strategy for global enterprises is shaped by the dual challenges of communicating in a different national culture and working in a changing economic environment. The article develops a framework from the UPS case in China to illustrate the key components of strategy for US companies operating businesses in China. The article proposes that Chinese-American communication effectiveness can be achieved through overcoming five obstacles: cultural multiplicity, relationship/ task orientation, time concept, business style difference, and language use, while utilizing five facilitators:pragmatism, gender equality, English, American pop culture, and a "big country mentality."

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Organizational Financial Performance: Identifying And Testing Multiple Dimensions, Robert B. Carton, Charles W. Hofer Jan 2010

Organizational Financial Performance: Identifying And Testing Multiple Dimensions, Robert B. Carton, Charles W. Hofer

Faculty and Research Publications

This research addresses the measurement of organizational financial performance. Its primary purpose is to provide researchers and managers a better understanding of the implications of selecting the dependent variables that should be used in empirical studies and management practice where organizational financial performance is the criterion of interest. This is the first study that has undertaken to empirically identify both the different distinct dimensions of organizational financial performance and the measures that represent those dimensions. Since no prior research has empirically established the domain of organizational financial performance, this research is by necessity exploratory in nature. A two-part approach was …

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The Impact Of Physical Classroom Environment On Student Satisfaction And Student Evaluation Of Teaching In The University Environment, Mary C. Hill, Kathryn K. Epps Jan 2010

The Impact Of Physical Classroom Environment On Student Satisfaction And Student Evaluation Of Teaching In The University Environment, Mary C. Hill, Kathryn K. Epps

Faculty and Research Publications

Recently, many colleges and universities have made significant investments in upgraded classrooms and learning centers, incorporating such factors as tiered seating, customized lighting packages, upgraded desk and seat quality, and individual computers. To date, few studies have examined the impact of classroom environment at post-secondary institutions. The purpose of this study is to analyze the impact of classroom environment factors on individual student satisfaction measures and on student evaluation of teaching in the university environment. Two-hundred thirty-seven undergraduate business students were surveyed regarding their perceptions of classroom environment factors and their satisfaction with their classroom, instructor, and course. The results …

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Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley Jan 2010

Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley

Faculty and Research Publications

The article focuses on the Compliance Assurance Process (CAP) program, a simultaneous auditing process that aims to potentially reduce audit procedures after the corporate tax filing date in the U.S. The process by which the program work is explained, which involves a corporation working an entire tax year with an account coordinator assigned by the Internal Revenue Service (IRS). Benefits of the CAP program include increased corporate tax compliance, while its disadvantages include resistance by a company to participate in a real-time audit program.

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Database Security: What Students Need To Know, Meg C. Murray Jan 2010

Database Security: What Students Need To Know, Meg C. Murray

Faculty and Research Publications

Database security is a growing concern evidenced by an increase in the number of reported incidents of loss of or unauthorized exposure to sensitive data. As the amount of data collected, retained and shared electronically expands, so does the need to understand database security. The Defense Information Systems Agency of the US Department of Defense (2004), in its Database Security Technical Implementation Guide, states that database security should provide controlled, protected access to the contents of a database as well as preserve the integrity, consistency, and overall quality of the data. Students in the computing disciplines must develop an …

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How Emerging Market Firms Compete In Global Markets, Rajaram Veliyath, Lance Brouthers Jan 2010

How Emerging Market Firms Compete In Global Markets, Rajaram Veliyath, Lance Brouthers

Faculty and Research Publications

We posit that contexts in emerging markets are different from developed country contexts. These contextual differences necessitate the development and deployment of unique capabilities and strategies on the parts of companies operating there. While all emerging market countries are not uniform across all of the characteristics described below, there is a great deal of commonality on these conditions within the group of emerging market countries, by virtue of their similar stages of development. Thus, companies that develop their skill sets and products/services in one emerging market are likely to more easily be able to extend them to others. Conversely, there …

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