Business Commons^™

Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich

The North American Accounting Studies

In a recent manuscript, Brajcich and Friesner (2022) proposed a new methodology to assess financial comparability in not-for-profit organizations. Their approach utilizes entropy-based information theory, and thus requires few prior assumptions about the formation and implications of financial statement comparability. This manuscript assesses the practical utility of the Brajcich and Friesner (2022) methodology by comparing its results to those generated by nonhierarchical cluster analysis. The analysis was conducted using balance sheets drawn from Washington State critical access hospitals in 2019, using a similar set of hospitals and an identical set of variables outlined in Brajcich and Friesner (2022). We find …

History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey

The North American Accounting Studies

The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …

The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan

The North American Accounting Studies

There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …

Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic, Nurul Hidayah, Lucky Nugroho, Harry Suharman, Anees Janee Ali

ASEAN Journal of Community Engagement

This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers …

Twitter Sentiment Analysis: Applications In Healthcare And Finance, Jiali Wang

Dissertations

This research explores the influence of Twitter sentiment on healthcare and finance industries. It assesses how Twitter sentiment and culture measure influence COVID-19 statistics, and it investigates the impact of Twitter sentiment on S&P 1500 stock mispricing. Furthermore, it examines how tweet sentiment predicts major industry returns.

The first part examines how Hofstede’s Culture Dimensions (HCD) and Twitter economic uncertainty index (TEU) relate to COVID-19 infection rate and death rate. The results show certain aspects in HCD, such as power distance index (PDI) and masculinity (MAS) both are negatively and significantly associated with the infection rate, while indulgence (IVR) and …

Teaching Business Ethics: Plato Was Right, David F. Perri, Megan V. Teague

Management Faculty Publications

Ethical lapses in major corporations continue to draw public attention to the specter of corporate misconduct. This paper presents a pedagogical approach that is designed to enhance student understanding and appreciation of the challenges that business leaders face when confronted with the conflict between the profit-maximizing demands of capitalism and the ethical expectations of society. This is an approach that fully acknowledges the seductive nature of unethical conduct in search of corporate rewards. This paper presents a method which can be applied both in undergraduate and graduate coursework, facilitates the examination of two corruption cases (Enron and WorldCom), and highlights …

Travel Motivations And Constraints Of Solo Women Travelers In Turkey, Egemen G. Tukenmez

Journal of Mediterranean Tourism Research

Developments in the field of technology and transportation have accelerated people to travel and encourage consuming tourism products. For this reason, interest of people for individual travels increases year by year along with package tours. Solo travel, which has important parts of individual travel, is one of the crucial elements in travel industry. An important part of this travel is composed by women. Women interest travel solo with different motivations. In this way, they tend to consume different types of touristic products. However, travel constraints that experienced during solo travels affect satisfaction level of solo women travelers. For this reason, …

The Importance Of Gamification On Motivation Of Hotel Employees, Abdullah Birtek, Oguz Colak, Onur Gulbahar, Omer Sarac

Journal of Mediterranean Tourism Research

Hotel establishments, have a labor intensive nature, are required to meet the needs of their customers by making optimum use of their human resources in order to gain a competitive advantage in the markets in which they operate. With this approach, many hotels try to increase their employees’ motivation by satisfying the various needs of their employees in order to retain their existing workforce. Highly motivated employees, whose wishes and needs are met, use their knowledge and skills to achieve the goals set by the hotel managements and play an important role in the hotels’ competitive advantage. This superior performance …

Annual Report 2021 - 2022, Houston Academy Of Medicine - Texas Medical Center Library

Annual Reports: 1943 - Present

This file contains the Annual Report for the library from 2021-2022.

Northeastern Pennsylvania's Forgotten Labor Massacre: Analysis Pf The English Language Record Of The Lattimer Massacre, Jamie C. Costello

Graduate Masters Theses

The Lattimer Massacre occurred on September 10, 1897, in a small anthracite mining town in northeastern Pennsylvania. The bloody conflict erupted when an unarmed group of mostly Eastern European immigrant mine workers lethally clashed with militantly armed sheriff’s deputies who acted on behalf of private coal companies. Nineteen strikers died at the scene and dozens more were horrifically wounded. Despite the outraged shock of the community clamoring for justice which led to a murder trial that made international headlines, the Lattimer Massacre faded from local and national memory in the following decades. A combination of lingering nativist prejudice curated by …

Evading The “Entrepreneurial Blocks” Through Entrepreneurial Marketing Education In Vocational High Schools In An Emerging Country, Jony Oktavian Haryanto, Hanif Adinugroho Widyanto, Hari Suryanto, Adhi Setyo Santoso

ASEAN Marketing Journal

Entrepreneurial marketing education is considered an essential platform to stimulate successful entrepreneurs, especially for vocational high school (SMK) graduates in Indonesia, which has the highest open unemployment rate and mostly comes from low-income backgrounds. Hence, the researchers investigated why most SMK graduates, supposedly skilful, do not opt for entrepreneurship. This is an under-researched study that could carry enormous implications. The researchers interviewed participants from SMKs in Mataram, Indonesia, three entrepreneurship teachers and six students of entrepreneurship classes from grades 10 to 12. They referred to the extant literature as a basis for a proposed “Entrepreneurial Blocks” framework to explain the …

Neuromarketing Study: The Effect Of Jingle On Consumer Behavior, Hilman Fauzi, Rafif Rizqullah, Maya Ariyanti, Ivy Anindhita Hadyningtyas

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: This research investigates the impact of a jingle associated with a top-brand product on consumer behavior, as assessed through short-term memory activity in the brain.

Design/methodology/approach: Data were collected from six participants, three men and three women aged 19-24. The Contec KT88-1016 Digital 16-Channel EEG machine and the Mapping System device were used to retrieve the data. The channel selection was employed to identify the optimal channel based on L2-norm energy calculations performed on the EEG channels within the short-term memory area.

Research Findings: The frontal area exhibited higher energy levels than other …

The Effects Of Country Of Origin And Social Media Opinion Leaders On Purchase Intention For Wuling Vehicles, Fandis Ekyawan, Ma’Ruf Fauzi Rahman

ASEAN Marketing Journal

Manuscript type: Research Article Research Aims: This research objective was to analyse the influence of country of origin, trust, price perception, perceived quality and social media opinion leader on Wuling purchase intention. Design/methodology/approach: This study was conducted quantitatively by distributing questionnaires to 234 respondents who are over 20 years old and know about Wuling and selected YouTube channels. Data was analysed using Structural Equation Modelling (SEM) method with the LISREL software application. Research Findings: The results of this study indicate that there is a positive significant impact relationship between country of origin (country-related products) and trust in the purchase intention …

Features Of Organizing Of General Accounting In The Aspect Of Pension Insurance System In Condition Of Sustainable Development Of Tajikistan, Muqadamkhon Zokirkhonovna Abdurahmonova

Journal of Environmental Science and Sustainable Development

This article considered basic organizational aspects of general accounting of pension system in sustainable development condition of Republic of Tajikistan. Theoretical bases of pension system accounting are analysed. The key aspects of research work are based in the regulations confirmed on the “Instruction about general accounting organization and recording pension operations in accounting”. The problems of transformation of accounting and the pension system are pushing scientists to pay attention to the issues of organizing pension accounting. This scientific article is based on the research regarding to the theme of my candidate dissertation on theme: “Features of development and modernization of …

Gamification: Saving In Digital Banking Is Like Playing A Game, Tetty Rimenda, Meidina Rosa Aulia, Rodiana Listiawati, Jhonny Marbun

ASEAN Marketing Journal

Manuscript type: Research Paper

Research Aims: The purpose of this paper is to explore the effect of gamification, such as badges, elements and challenges that are applied to banking features, on customers' intention to save

Design/methodology/approach: This research explores how gamification is applied in digital banking. The study was conducted to test the effect of using the principles of badges, levels and challenges applied to savings can motivate millennials to save. Respondents are XYZ digital bank customers who were born between 1980 -2000. Data from 172 samples were analysed using partial least squares structural equation modelling,

Research Findings: The …

Does Live Stream Selling Affect Customer Engagement And Purchase Intention? The Shopee Live Platform Case Study, Arisman Arisman, Imam Salehudin

ASEAN Marketing Journal

Manuscript type: Empirical paper

Research Aims: The purpose of this paper is to investigate how customer shopping values (utilitarian, hedonic, and symbolic) influence customer trust, engagement, and purchase intention for live stream selling on e-commerce marketplace platforms.

Design/methodology/approach: The information was gathered online from 225 valid respondents. Respondents are Shopee users from Indonesia who have watched Shopee Live stream selling within the last two weeks. The data was analysed using Structural Equation Modelling (SEM) with LISREL 8.51.

Research Findings: The findings revealed that only symbolic value affects purchase intention, both directly and indirectly, whereas hedonic value affects purchase intention directly. …

Level Of Customer Satisfaction On The Service Quality Personal Trainer, Abiyyu Amajida, Yudik Prasetyo, Enggista Hendriko Delano, Muhammad Fatih Humam

Jurnal Keolahragaan

This research intends to identify customer satisfaction with the service quality provided by the personal trainers. This research was arranged based on theoretical studies related to the level of customer satisfaction with a particular service. The research was a descriptive quantitative study with a survey method and a questionnaire as the research instrument. This study was done in Health and Sports Center Universitas Negeri Yogyakarta (HSC UNY) Fitness Center. Purposive sampling was used to do sampling on this research. Criteria of the samples were customers who used the services of a personal trainer at the HSC UNY Fitness Center, and …

Esg And Intellectual Capital Efficiency: Evidence From Asean Emerging Markets, Etikah Karyani, Muhamad Resa Perdiansyah

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to investigate the impacts of Environmental, Social, and Governance (ESG) in total and individual performance (“E”, “S”, and “G”) on firms’ intellectual capital (IC) efficiency. The Value-Added Intellectual Coefficient (VAIC) and Modified Value-Added Intellectual Coefficient (MVAIC) were used to measure IC efficiency. Meanwhile, the annual ESG index data from the ASEAN-4 were used to measure ESG from 2015 to 2020. The results show “E”, “S”, and “G” and total ESG positively affect firms’ efficiency in managing IC. In addition, the industry type moderates these relationships in terms of that banks have a greater influence than non-banks. Our …

Effects Of Bisphenol A And Nicotine On Cytochrome P450s In Brain And Liver Of Pregnant Rats, Mohammad Merii, Manal Fardon, Mahmoud Khalil

BAU Journal - Science and Technology

Bisphenol A (BPA), a widely used chemical, is associated with endocrine disruption through its interactions with the aryl hydrocarbon receptor (AhR). BPA crosses into the human body mostly through migration from plastic packaging into the daily diet. AhR regulates the expression of drug-metabolizing enzymes (DMEs), including numerous CYP450s, and mediates xenobiotic reactions. This study aims at examining how the expression of CYP450s expression is affected, in the brain and liver of pregnant rats, by exposure to BPA and nicotine. Pregnant female Sprague-Dawley dams were exposed to increasing doses of BPA; 0 (control), 50, 500, and 5000 g/kg/day , or in …

Concrete Mix Design Using Abrams And Bolomey Methods, Salem Abdelgader, Marzena Kurpinska, Hakim Abdelgader, Jamal Khatib

BAU Journal - Science and Technology

This research studied concrete design methods. To design concrete using two methods, including the Abrams law and the modified Bolomey method. Concrete with assumed compressive strength 25, 30, 35, 40, and 45 MPa was researched. The research was conducted in the laboratory using two types of samples: cubic 15x15x15cm for compressive strength tests and cylinders ϕ-15cm, h-30cm for the splitting strength tests using the Brazilian method.

The analysis of the cement content in the composition of 1m3 of the mixture showed very large differences depending on the calculation method used. The cement content calculated according to the Abrams method ranged …

Digitalizing Business Structure And Remote Working: A Qualitative Data Analysis, Songul Gokhan, Omur N. Timurcanday Ozmen

Journal of Mediterranean Tourism Research

With the digitalizing business structure and the transition to the remote working model, many changes have been experienced in working life. We have entered a period in which workflows are carried out away from the workplace via e-mail and social networks, virtual meetings using digital technologies. While the workflows are carried out through digital technologies, individuals encounter many problems such as the conditions of the house in the background, the number of crowds in the house, the number of children, the focusing problems caused by noise, productivity, performance, work-life balance, motivation, social isolation and loneliness, physical and mental health problems. …

Ham-Tmc Facts And Figures 2021-2022, Houston Academy Of Medicine-Texas Medical Center Library, Houston Academy Of Medicine - Texas Medical Center Library

Library Statistics

No abstract provided.

Development Of Budgetary Slack Research In Indonesia, Rizka Fauziyatun Nisa, Hijroh Rokhayati

Jurnal Akuntansi dan Keuangan Indonesia

This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most …

Relationship Of Foreign Institutional Ownership And Management Incentives To Tax Avoidance, Sri Pujiningsih, Nisa Aurelya Salsabyla

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to examine whether foreign institutional ownership and management incentives can prevent tax avoidance practices in companies. The study was carried out on the manufacturing companies registered on IDX in the 2018-2020 period with 150 observations taken from 50 samples of companies. The sample selection used was purposive sampling. The data were analyzed using multiple regression. The results show that ownership of foreign institutions and management incentives negatively affect tax avoidance, which means that both factors can reduce tax avoidance. This result confirms the perspective of the agency theory used. Likewise, this study helps to enrich agency theory …

Indonesian Halal Msme Open Innovation With Islamic Fintech Adoption, Muhammad Alfarizi, Ngatindriatun Ngatindriatun

Jurnal Akuntansi dan Keuangan Indonesia

The Fourth Industrial Revolution has led to the development of Islamic FinTech innovations to meet the needs of the Muslim community. This study analyzes the factors that determine the adoption of Sharia FinTech by halal MSME owners. The study utilized an exploratory method based on an online survey of halal MSME owners with 319 samples. The PLS-SEM analysis technique was chosen to prove the research hypothesis. This research finds that variables such as religiosity, Islamic financial literacy, and perception of risk affect the intention to adopt Islamic FinTech. The UTAUT2 variable has a positive effect on knowledge of Sharia FinTech …

Evaluating The Degree Of Using Islamic Financing Instruments Based On The Concept Of Indebtedness And Its Developmental Importance (A Case Study Of Palestine Islamic Banks 2013-2019), Azmi Awad

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to shed light on the Islamic financing instruments based on the concept of Indebtedness and indicate the degree of the use of those instruments in the Islamic banks during 2013-2019. This could be achieved by indicating the size and degree of concentration of the use of those instruments and the fairness of their distribution to various economic sectors on the one hand, and explaining the developmental importance of those financing instruments in the economy on the other hand. The researcher used the descriptive analytical approach and the comparative approach. To test the validity of the hypotheses, Pearson …

Evaluation Of The Practice Of Community Pharmacists In Amaran City In Yemen To Community Pharmacy Profession During The Coronavirus Pandemic (Covid-19) – A Field Study, Mohammed Qatinah, Abdulaziz Saran, Yasser Al-Salaway, Rasha Hobish, Munif Shaalan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed to assess the practice of community pharmacists in Amran City of the profession of community pharmacy during the coronavirus pandemic (COVID-19). The study used the descriptive approach, using a questionnaire that was distributed in October 2020, to a sample of (91) community pharmacists working in pharmacies in Amran City. The results of the study showed that the mean of the responses of the sample members about practicing the profession of community pharmacy amounted to (4.1262) with a standard deviation of (0.306) which is high, the mean of the axis of the precautionary measures reached (3.9135) with a …

The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.

To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.

The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …

Social Media Addiction- Risk Of Addiction In India Measured Through Bergen Social Media Addiction Scale(Bsmas, Shivani Arora, Manoj Kumar, Kaashvi Piplani

Management Dynamics

Background: Social Media usage is on the rise since its inception in the early 2000s. Though some aspects of Behavioral Addictions like Online gaming have been recognized as addictions, excessive social media usage requires more studies to validate the same. The study considers the General Pathological Internet Use aspect of the Cognitive Behavioural Model theory in its approach to deciphering Social Media Addiction.

Objective: This study aims to determine what percentage of the population studied is at a high risk of developing Social Media Addiction and analyzes the factors prevalent to Indian users, The shorter version of the Bergen Social …

Why Do Nations Fail In Developing Industries And Sustaining Productive Gdp? A Contrarian Perspective, Jay Nathan

Journal of Global Awareness

Few nations develop and sustain industries for quality and productive gross domestic product (GDP). Understandably, nations differ in their political, economic, natural resources, and technological strengths. Extracting natural resources and exporting them to industrially developed nations and corporations will not contribute to creating new wealth domestically, especially for nations at the bottom of the global industrial pyramid. Additionally, paying attention to the GDP breakdown of industries, and identifying value-adding industries for the future sustainable growth of a nation, is relevant. Instead of the status quo, following GDP growth for its own sake, the contrarian approach is to make strategic choices …