Business Analytics Commons^™

Tree-Based Algorithm For Stable And Efficient Data Clustering, Hasan Aljabbouli, Abdullah Albizri, Antoine Harfouche

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

The K-means algorithm is a well-known and widely used clustering algorithm due to its simplicity and convergence properties. However, one of the drawbacks of the algorithm is its instability. This paper presents improvements to the K-means algorithm using a K-dimensional tree (Kd-tree) data structure. The proposed Kd-tree is utilized as a data structure to enhance the choice of initial centers of the clusters and to reduce the number of the nearest neighbor searches required by the algorithm. The developed framework also includes an efficient center insertion technique leading to an incremental operation that overcomes the instability problem of the K-means …

Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe

Graduate Theses and Dissertations

In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information spillovers are costly, there is sparse extant evidence as to whether auditors actually do transfer operational information across companies. I find that companies that switch to a competitor’s former auditor realize significant subsequent improvements in operating performance, and I provide evidence that the association between targeted auditor switches and improvements in operating performance varies predictably with several across- and within-market factors. In …

Project Foresight: A Ten-Year Retrospective, Paul J. Speaker, Max M. Houck

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent metro, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks, and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2018-2019 performance period includes laboratory submissions for a variety of fiscal …

Family Ownership And Corporate Environmental Responsibility: The Contingent Effect Of Venture Capital And Institutional Environment, Zhu Zhu, Feifei Lu

Department of Management Faculty Scholarship and Creative Works

As scholars and policy makers pay more attention to the environmental impact of economic activities, more focus has been placed on the corporate environmental responsibility (CER) of family firms, which accounts for the majority of businesses in both developed and developing countries. Using a sample of 4714 private enterprises across 23 provinces in China, the current study examines the effect of family ownership on CER investment, as well as the moderating effects of venture capital investment and local institutional development. Results show that concentrated family ownership leads to lower CER spending, however, when venture capital investment comes from developed markets, …

Investigating The Effects Of Tax Cuts On Capital Expenditures As An Alternative To Restore The United States Economy From The Covid-19 Pandemic, Carlos M. Parodi

Honors College Theses

The Corona Virus has interrupted several years of strong economic expansion in the United States. In fact, it has disrupted the lives of every single person and organization in the world. After reaching its peak in mid-April, the rate of cases and related deaths has finally started to slow down. The U.S. Government passed three different pieces of legislation to address the effects of the virus. It is now considering legislation (referred to as Phase IV) to accelerate the return of the U.S. economy to its pre-pandemic level. Studies have shown that capital expenditures have been essential during periods of …

The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White

Chancellor’s Honors Program Projects

No abstract provided.

Financial Technology Usage 2017 Predictive Analytics Study, Alan D. Smith

Atlantic Marketing Association Proceedings

No abstract provided.

Estrategias De Negocio Para El Turismo Sostenible En El Municipio De Útica, Colombia, Paola Andrea Morales Vargas, María Alexandra Fernández Muñoz

Finanzas y Comercio Internacional

La base del turismo sostenible es satisfacer las necesidades de los turistas logrando que prevalezca lo económico, cultural y ambiental de un sitio a generaciones futuras. El proyecto propone estrategias de negocio que pueden contribuir al desarrollo de las empresas de turismo sostenible del municipio de Útica Cundinamarca. Se quiere identificar actividades que generen ventaja competitiva a empresas de turismo sostenible, evaluar herramientas estratégicas para su fortalecimiento y establecer un plan de acción que consolide el turismo sostenible. El enfoque de esta investigación es cualitativa y se llevó a cabo en tres fases: la primera es documental, donde se realizó …

China: Nuevo Líder Global En Robótica, Andrei Camilo Enriquez Rodriguez, Mateo Arcila Gómez

Finanzas y Comercio Internacional

Con el crecimiento económico y empoderamiento de China profundizado en el siglo XXI, Estados Unidos, hegemón hasta ahora en el sistema internacional, ha visto debilitado su poder especialmente en el desarrollo de algunos sectores tecnológicos; de ahí la importancia de investigar esta coyuntura global, donde China se perfila como actor principal del sistema internacional. En este sentido, la presente investigación se propone profundizar en los intereses tanto de Estados Unidos como de China, en investigación y desarrollo de las nuevas tendencias en materia de tecnología y su incidencia en el desempeño del sistema internacional, cuyos efectos, por la interdependencia global …

Propuesta Para Un Conocimiento Más Detallado Sobre La Regulación Aduanera 1165 Del 2019, Sebastián Suarez Ferro, Deiby Steven Franco Ávila

Finanzas y Comercio Internacional

El presente trabajo de investigación tiene como propuesta mejorar el conocimiento acerca de la regulación aduanera 1165 mediante una plataforma interactiva. Es muy importante para las personas naturales como jurídicas, comprender de una manera más clara la nueva normativa aduanera, ya que al operar sea exportando o importando es necesario saber cuáles son las reglas que se debe cumplir para tener un proceso de comercio exterior libre de cualquier riesgo. Se recolectaron datos cualitativos, por medio de informes institucionales, gubernamentales, repositorios institucionales y bases de datos institucionales y gubernamentales. Se realizó un análisis de los cambios más relevantes del decreto …