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2009

Kennesaw State University

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Articles 1 - 20 of 20

Full-Text Articles in Business

The Impact Of Computerisation On Productivity: The Case Of Two State Utility Corporations In Botswana, Ayoku A. Ojedokun, Kgomotso H. Moahi Dec 2009

The Impact Of Computerisation On Productivity: The Case Of Two State Utility Corporations In Botswana, Ayoku A. Ojedokun, Kgomotso H. Moahi

The African Journal of Information Systems

The study investigated the impact of computer technology on productivity improvement as reflected in the billing process and total quality bills invoiced per month in the Gaborone headquarters of Botswana Power Corporation and Water Utilities Corporation. It examined the input-output relationship with computers as one of the inputs. The other input is labour represented by the Meter Reading Hours and the Supervisory Hours. The study drew on the economic production theory and time series approach to determine the contributions of the inputs to output. The study relied on unpublished information and interviews rather than the use of publicly or commercially …

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Ict Usage In Microfinance Institutions In Uganda, Joseph Kaumba Ssewanyana Dec 2009

Ict Usage In Microfinance Institutions In Uganda, Joseph Kaumba Ssewanyana

The African Journal of Information Systems

Microfinance institutions (MFIs) are always often faced with high operating costs to provide financial services to the poor people and Small and Medium Enterprises. Information and Communication Technologies (ICTs) has been found to promote the dual objective of microfinance - sustainability and outreach to the poor people. Using a quantitative survey and descriptive research approach, this paper has established the extent to which ICT has been used in the microfinance institutions in Uganda. Despite the barriers, ICT usage in MFIs has been on the rise; and different applications and technologies have been adopted by some MFIs to control costs, create …

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Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson Dec 2009

Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson

Faculty and Research Publications

One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer." Recent SOX section 404 filings by smaller reporting companies ("nonaccelerated filers," or registrants with less than $75 million of public float), however, indicate that some small companies still are struggling to develop effective …

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Why It Managers Don't Go For Cyber-Insurance Products, Tridib Bandyopadhyay, Vijay S. Mookerjee, Ram C. Rao Nov 2009

Why It Managers Don't Go For Cyber-Insurance Products, Tridib Bandyopadhyay, Vijay S. Mookerjee, Ram C. Rao

Faculty and Research Publications

Despite positive expectations, cyber-insurance products have failed to take center stage in the management of IT security risk. Market inexperience, leading to conservatism in pricing cyber-insurance instruments, is often cited as the primary reason for the limited growth of the cyber-insurance market. In contrast, here we provide a demand-side explanation for why cyber-insurance products have not lived up to their initial expectations. We highlight the presence of information asymmetry between customers and providers, showing how it leads to overpricing cyber-insurance contracts and helps explain why cyber insurance might have failed to deliver its promise as a cornerstone of IT security-management …

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Taxation Of Gains And Losses On Sales Of New York Subsidiary Stock, Bruce Clements Nov 2009

Taxation Of Gains And Losses On Sales Of New York Subsidiary Stock, Bruce Clements

Faculty and Research Publications

The article focuses on the tax implications of gains and losses from subsidiary sales in New York. The franchise tax on corporations in New York according to Article 9-A of the Tax Law is computed based on the highest in four areas including allocated entire net income, allocated capital, and fixed-dollar minimum tax. The Bausch & Lomb case is presented wherein gains will be taxable and losses will reduce the income in the sale of a subsidiary stock included in a combined return.

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Analysis Of The Factors That Influence Online Purchasing, Donald Amoroso, D. Scott Hunsinger May 2009

Analysis Of The Factors That Influence Online Purchasing, Donald Amoroso, D. Scott Hunsinger

Faculty and Research Publications

This paper reviews recent studies related to the Technology Acceptance Model (TAM) in order to derive an extended model that examines online purchasing by consumers. Our model expands the original TAM by including additional constructs including privacy, trust, perceived risk, e-satisfaction, and e-loyalty. We surveyed over 1,850 consumers in the United States and Australia using an instrument that yielded respectable reliability and validity. The findings suggest that our expanded model serves as a very good predictor of consumers' online purchasing behaviors. The linear regression model shows a substantial amount of variance explained for Behavioral Intention (R2 = .637). We also …

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Ecotourism In Dominica: Studying The Potential For Economic Development, Environmental Protection And Cultural Conservation, Vanessa Slinger-Friedman May 2009

Ecotourism In Dominica: Studying The Potential For Economic Development, Environmental Protection And Cultural Conservation, Vanessa Slinger-Friedman

Faculty and Research Publications

Over the last 20 years, the government of the small Caribbean island nation of Dominica has pursued the development of ecotourism on the island. The hope is that this industry will promote dispersed economic development while providing environmental protection and cultural conservation. However, not enough has been done to determine whether or not the industry is achieving the desired results. To this end, this study explores the growth of the tourism industry on Dominica and shows that, while not perfect, ecotourism is providing some definite benefits to the island in this regard.

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2009 - The Fourteenth Annual Symposium Of Student Scholars Apr 2009

2009 - The Fourteenth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Fourteenth Annual Symposium of Student Scholars, held on April 13, 2009. Includes abstracts from the presentations and posters.

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Remediation Of Material Weaknesses Related To Employee Compensation, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich Apr 2009

Remediation Of Material Weaknesses Related To Employee Compensation, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich

Faculty and Research Publications

The article presents an analysis of the remedial efforts of U.S. companies with material weaknesses in internal control related to employee compensation. Despite the passage of the Sarbanes-Oxley Act (SOX), public companies have continued to experience accounting and control issues related to employee compensation. The results indicate the role of the Public Company Accounting Oversight Board (PCAOB) and its committees in preventing and remediating material weaknesses concerning compensation.

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Evidence From The Pcaob's Second Inspections Of Small Firms, Dana R. Hermanson, Richard W. Houston Feb 2009

Evidence From The Pcaob's Second Inspections Of Small Firms, Dana R. Hermanson, Richard W. Houston

Faculty and Research Publications

The article presents information on the rule of the Public Company Accounting Oversight Board (PCAOB) which mandates the inspection of smaller auditing firms in the U.S. The small firm inspections started in 2004, and the first round of inspections revealed a large number of audit deficiencies and quality control defects. It explores the purpose of the second inspections of small auditing and accounting firms. It discusses the possible structural changes in firms inspected twice.

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Addressing Business Agility Challenges With Enterprise Systems, D. L. Goodhue, D. Q. Chen, M. C. Boudreau, J. Cochran Jan 2009

Addressing Business Agility Challenges With Enterprise Systems, D. L. Goodhue, D. Q. Chen, M. C. Boudreau, J. Cochran

Faculty and Research Publications

It is clear that systems agility (i.e., having a responsive IT infrastructure that can be changed quickly to meet changing business needs) has become a critical component of organizational agility. However, skeptics continue to suggest that, despite the benefits enterprise system packages provide, they are constraining choices for firms faced with agility challenges. The reason for this skepticism is that the tight integration between different parts of the business that enables many enterprise systems' benefits also increases the systems' complexity, and this increased complexity, say the skeptics, increases the difficulty of changing systems when business needs change. These persistent concerns …

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Understanding Consumers' Acceptance Of Online Purchasing, D. Amoroso, S. Hunsinger Jan 2009

Understanding Consumers' Acceptance Of Online Purchasing, D. Amoroso, S. Hunsinger

Faculty and Research Publications

This paper examines previous Technology Acceptance Model (TAM)-related studies in order to provide an expanded model that explains consumers’ acceptance of online purchasing. Our model provides extensions to the original TAM by including constructs such as social influence and voluntariness; it also examines the impact of external variables including trust, privacy, risk, and e-loyalty. We surveyed consumers in the United States and Australia. Our findings suggest that our expanded model serves as a very good predictor of consumers’ online purchasing behaviors. The linear regression model shows a respectable amount of variance for Behavioral Intention (R2 = .627). Suggestions are provided …

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Mills B. Lane, Jr. And Enterprise In A New South, Randall L. Patton Jan 2009

Mills B. Lane, Jr. And Enterprise In A New South, Randall L. Patton

Faculty and Research Publications

For a century, Citizens & Southern Bank was a fixture in Georgia. In 1991, the C&S brand name disappeared in a merger with North Carolina National Bank. This was one of the bittersweet consequences of the slow, confusing swirl of bank deregulation after 1970, when institutions such as C&S simply disappeared, swallowed by the "winners" in the new competitive environment of interstate banking in the 1980s and 1990s. Even earlier, however, the Lane family had ceased to control the bank started by Mills Lane, Sr. in 1891. Mills B. Lane, Jr. was the last member of the Lane family to …

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Key Factors For Successful Export Performance For Small Firms, Lance Eliot Brouthers, George Nakos, John Hadjimarcou, Keith D. Brouthers Jan 2009

Key Factors For Successful Export Performance For Small Firms, Lance Eliot Brouthers, George Nakos, John Hadjimarcou, Keith D. Brouthers

Faculty and Research Publications

What key factors result in superior export performance for small firms from small countries? Drawing on the internationalization process model and organizational learning theory, the authors hypothesize and find that (1) emphasizing international sales while (2) restricting exports to a few foreign markets results in superior perceived export performance for the sample of small firms from Greece and several Caribbean countries. Emphasizing international sales while focusing on a few markets enables small firms to develop expertise in those markets, build strong distribution networks, and manage export activities effectively.

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Pets In Print Advertising - Are We Seeing More Of Rover And Fluffy? A Content Analysis Of Four Popular Magazines, Charles M. Mayo, Donna T. Mayo, Marilyn M. Helms Jan 2009

Pets In Print Advertising - Are We Seeing More Of Rover And Fluffy? A Content Analysis Of Four Popular Magazines, Charles M. Mayo, Donna T. Mayo, Marilyn M. Helms

Faculty and Research Publications

This content analysis of advertising in four popular magazines investigates whether the role of pets-specifically dogs and cats-has changed as they have grown in popularity and power in American culture. Analysis of print advertisements from 1994 and 2004 suggests that although the frequency with which household pets appear in print advertisements has declined slightly, portrayals of "Rover" and "Fluffy" have changed to reflect society's growing fascination with and devotion to our furry family members.

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A Review Of Academic Literature On Internal Control Reporting Under Sox, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, Zhongxia Shelly Ye Jan 2009

A Review Of Academic Literature On Internal Control Reporting Under Sox, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, Zhongxia Shelly Ye

Faculty and Research Publications

Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) mandates reporting on the effectiveness of internal control over financial reporting (ICFR) by public company management and auditors. Such reporting began for fiscal years ended Nov 15, 2004 for accelerated filers and is scheduled to be fully implemented for non-accelerated filers in mid-2010. Section 404(a) of SOX requires public company management to include an assessment of the effectiveness of the company's ICFR in its annual internal control report, and Section 404(b) requires attestation by the company's auditor. The authors review the literature on internal control reporting under both Sections 302 and …

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Measuring The Acceptance Of Internet Technology By Consumers, Donald L. Amoroso, Scott Hunsinger Jan 2009

Measuring The Acceptance Of Internet Technology By Consumers, Donald L. Amoroso, Scott Hunsinger

Faculty and Research Publications

This research reviews studies using the Technology Acceptance Model (TAM) to create a modified model and instrument to study the acceptance of Internet technology by consumers. We developed a modified TAM for the acceptance of Internet-based technologies by consumers. We retained the original constructs from the TAM and included additional constructs from previous literature including gender, experience, complexity, and voluntariness. We developed a survey instrument using existing scales from prior TAM instruments and modified them where appropriate. The instrument yielded respectable reliability and construct validity. The findings suggest that the modified TAM is a good predictor of consumer behavior in …

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How Consulting Services Could Kill Private-Sector Auditing, Dana R. Hermanson Jan 2009

How Consulting Services Could Kill Private-Sector Auditing, Dana R. Hermanson

Faculty and Research Publications

The article presents a discussion of recommendations for improving sustainability of a public company auditing profession in the U.S., adapted from a submission by Dana R. Hermanson to the Advisory Committee on the Auditing Profession of the Treasury Department.

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Cultural And Diversity Perceptions Of It Workers Of Indian Descent, Amy B. Woszcznyski, P. Dembla, Sherri Shade Jan 2009

Cultural And Diversity Perceptions Of It Workers Of Indian Descent, Amy B. Woszcznyski, P. Dembla, Sherri Shade

Faculty and Research Publications

Globalization has led to increased use of international work teams comprised of individuals from diverse backgrounds. Beliefs and values of individuals affect the working of such groups, so it is important to understand these differences. The aim of this paper is to understand the cultural and diversity perceptions of IT workers specifically of Indian descent. Two instruments, namely the Diversity Perceptions Index and Hofstede Value survey, were used to collect data. One hundred and eleven respondents of Indian descent working in the IT field completed the survey. Descriptive statistics provided initial results and discussion. The respondents valued diversity, although they …

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Integrating Political And Social Issues In Operations And Supply Management, M. Maloni Jan 2009

Integrating Political And Social Issues In Operations And Supply Management, M. Maloni

Faculty and Research Publications

No abstract provided.

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