Physical Sciences and Mathematics Commons^™

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan Cheng, Xiaofang Chen, Changbo Lin, Sheqing Ma, Jie Feng

Research Collection School Of Accountancy

In an era of globalization, automotive companies are increasingly looking to make overseas investments to expand their production capacity and explore foreign markets. However, the outcomes of such investments are often influenced by a myriad of factors, including policy changes, social dynamics, and market conditions. To address the need for a comprehensive overseas investment information-sharing model, this research proposes an innovative approach based on a multi-modal weight network. This model aims to provide users with a global perspective on overseas investment opportunities, encompassing policy insights, and market dynamics. It integrates data from various sources, offering multi-dimensional information on investment regions, …

An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine

Theses, Dissertations and Capstones

Real earnings management (REM) is costly in the form of intense loan restrictions, increased interest expense, and public scrutiny. Nevertheless, companies still practice REM. Based on agency and stakeholder theories, this research predicts that as a company’s CSR score increases, REM will decrease, and this association will become more negative when a critical mass of females on the board of directors exists and when a board-level CSR committee is present. This study also predicts that when a company offers an executive incentive plan based on CSR metrics, REM will decrease, and the relationship will become more negative with a critical …

Impact Of Financial Management System On Organizational Accountability And Responsibility: A Study Of Corporate Entities, Nur Farhanah Binti Marjuni, Junaid M. Shaikh

ASEAN Journal on Science and Technology for Development

This research investigates the impact of Financial Management Systems (FMS) on organizational accountability and responsibility in Brunei's manufacturing sector, utilizing a mixed-methods approach that includes primary data collected through questionnaires distributed to 41 local manufacturing companies and supplemented by secondary data from other ASEAN countries for comparative analysis. The primary focus is to assess the awareness and significance of efficient FMS implementation. Findings demonstrate a substantial influence of FMS on organizational accountability and responsibility, supported by an analysis of primary and secondary data from the ASEAN region. Nevertheless, this study acknowledges limitations such as its exclusive focus on Brunei and …

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

From Mindset To Action: Accountants As Stewards For Sustainability, Yvonne Chan

Asian Management Insights

They need to start preparing for this new role now.

Rattus Norvegicus As A Biological Detector Of Clandestine Remains And The Use Of Ultrasonic Vocalizations As A Locating Mechanism, Gabrielle M. Johnston

Master's Theses

In investigations, locating missing persons and clandestine remains are imperative. One way that first responder and police agencies can search for the remains is by using cadaver dogs as biological detectors. Cadaver dogs are typically used due to their olfactory sensitivity and ability to detect low concentrations of volatile organic compounds produced by biological remains. Cadaver dogs are typically chosen for their stamina, agility, and olfactory sensitivity. However, what is not taken into account often is the size of the animal and the expense of maintaining and training the animal. Cadaver dogs are typically large breeds that cannot fit in …

Do Firms Respond To Peer Disclosures? Evidence From Disclosures Of Clinical Trial Results, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang

Research Collection School Of Accountancy

Using data on the registration of clinical trials and the disclosure of trial results, we examine how firms respond to peer disclosures. We find that firms are less likely to disclose their own trial results if the results of a larger number of closely related trials are disclosed by their peers. This relation is stronger if the firms face higher competition (as measured by the number of competing trials). It is weaker if the firms are further along in their research than the peers (as measured by the trials’ phase) and if the peers’ disclosures convey more negative news (as …

Trace Dna Detection Using Diamond Dye: A Recovery Technique To Yield More Dna, Leah Davis

Master's Theses

This study aspires to find a new screening approach to trace DNA recovery techniques to yield a higher quantity of trace DNA from larger items of evidence. It takes the path of visualizing trace DNA on items of evidence with potential DNA so analysts can swab a more localized area rather than attempting to recover trace DNA through the general swabbing technique currently used for trace DNA recovery. The first and second parts consisted of observing trace DNA interaction with Diamond Dye on porous and non-porous surfaces.

The third part involved applying the Diamond Dye solution by spraying it onto …

The Merchant And The Mathematician: Commerce And Accounting, Graziano Gentili, Luisa Simonutti, Daniele C. Struppa

Journal of Humanistic Mathematics

In this article we describe the invention of double-entry bookkeeping (or partita doppiaas it was called in Italian), as a fertile intersection between mathematics and early commerce. We focus our attention on this seemingly simple technique that requires only minimal mathematical expertise, but whose discovery is clearly the result of a mathematical way of thinking, in order to make a conceptual point about the role of mathematics as the humus from which disciplines as different as operations research, computer science, and data science have evolved.

Understanding Sentiment Through Context, Richard M.Crowley, M.H. Franco Wong

Research Collection School Of Accountancy

We examine whether empirical results using text-based sentiment of U.S. annual reports depend on the underlying context, within documents, from which sentiment is measured. We construct a clause-level measure of context, showing that sentiment is driven by many different contexts and that positive and negative sentiment are driven by different contexts. We then construct context-level sentiment measures and examine whether sentiment works as expected at the context-level across four prediction problems. Our results demonstrate that document-level sentiment exhibits significant noise in prediction and suggest that document-level aggregation of sentiment leads to missed empirical nuances. The contexts driving sentiment results vary …

The Effectiveness Of Using Python Programming Approach In Teaching Ffnancial Analytics, Clarence Goh, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

This study presents a learning method and challenges regarding implementing a Python programming approach in teaching financial analytics to graduate accounting students. The advent of Big Data, as well as related applications and technologies, has significantly changed the process and practice of accounting. This has led to essential changes in the construction and teaching content of accounting education. While there have been several studies examining how data analytics is embedded in the accounting curriculum, the majority of the teaching cases in accounting focus on analysis and communication with Excel as the principal tool, with very few covering the necessary steps …

The Online Ordering Behaviors Among Participants In The Oklahoma Women, Infants, And Children Program: A Cross-Sectional Analysis, Qi Zhang, Kayoung Park, Junzhou Zhang, Chuanyi Tang

Department of Marketing Faculty Scholarship and Creative Works

The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a nutrition assistance program in the United States (U.S.). Participants in the program redeem their prescribed food benefits in WIC-authorized grocery stores. Online ordering is an innovative method being pilot-tested in some stores to facilitate WIC participants’ food benefit redemption, which has become especially important in the COVID-19 pandemic. The present research aimed to examine the online ordering (OO) behaviors among 726 WIC households who adopted WIC OO in a grocery chain, XYZ (anonymous) store, in Oklahoma (OK). These households represented approximately 5% of WIC households who redeemed …

Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin

USF Tampa Graduate Theses and Dissertations

The patient discharge summary is a document that conveys the patient's story to other healthcare practitioners, external users, and, most importantly from a financial perspective, health insurers. A defect or incompleteness in the patient's discharge summary will result in delays in the collection process through denial of the entire or partial reimbursement claim or, in the best-case scenario, delay until the discharge summary issue is resolved. The purpose of this project is to address the issue of the incompleteness of discharge summary from the perspective of healthcare providers, with the goal of understanding, diagnosing, and intervening in the research problem. …

Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

2020 had been an extraordinary year as the Covid-19 pandemic struck almost all countries in the world and created an extraordinary impact on businesses worldwide. Singapore and many other Southeast Asian countries were not spared and had to implement lockdowns swiftly. To cope with physical store closures and the increased volume of online transactions, most businesses tried to revamp their business models and set up online stores to capitalise on the rise of the e-commerce wave. With the growing trend of online transactions, it has become imperative for companies operating in the Fast Moving Consumer Goods (FMCG) industry to track …

Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang

Research Collection School Of Accountancy

We examine whether a firm’s decision to disclose non-financial proprietary information depends on peer disclosures of similar information. Using a sample of 5,035 unique clinical trials by U.S. pharmaceutical firms over the 2007-2014 period, we find that the firm is less likely to disclose its own clinical trial results if peers have published clinical trial results pertaining to the same medical condition. Conditional on disclosing clinical trial results, the firm is also less likely to disclose the trial results on time when peers have disclosed their clinical trial results. Our cross-sectional tests suggest that proprietary costs of disclosure play an …

Robust And Ethical Data Governance Critical To Growth In Digital Age, Themin Suwardy, Melvin Yong

Research Collection School Of Accountancy

With increasing digitalisation, and companies collecting an ever-increasing amount of their customer and business data, organisations have to become more accountable to stakeholders such as regulators, customers and investors on the issue of data. Observers say expectations are also increasing, with incidents of data breaches capturing much media attention. Just as corporate governance encompasses more than just compliance, experts say data governance is more than just data protection and security but also about creating value.

How The Growth Of Technology Has Forced Accounting Firms To Put An Emphasis On Cybersecurity, Holden Halbach

Accounting Undergraduate Honors Theses

The advancement of technology has brought many changes to accounting firms. Computer applications such as Microsoft Excel have made calculators and physical spreadsheets obsolete. Then with the introduction of cloud computing employees can store, access, and exchange large amounts of data instantaneously from any location. These technological innovations have increased the accuracy and efficiency of firms substantially. However, this growth in technology has shown the importance of putting an emphasis on cybersecurity throughout the accounting industry. The emphasis placed on cybersecurity throughout accounting firms is more prevalent than any other industry. This is primarily because accounting firms not only deal …

Developing Institutional Skills For Addressing Big Data: Experiences In Implementation Of Aacsb Standard 5, Sumantra Sarkar, Joy Gray, Scott R. Boss, Emmet Daly

Accountancy Faculty Publications

The explosion of data coupled with firms’ desire to utilize it is driving rapid changes in the desired skillset for accounting and assurance professionals. Educational institutions are considering how to catch up to these requirements, while accreditors are also modifying standards to reflect changes in desired skillsets. We present evidence from two institutions’ efforts to update their courses to address contemporary skill requirements, accompanied by discussion from a Big 4 professional. We find that despite significant differences between the two institutions and their approaches, similar challenges were encountered, and similar feedback was obtained from students. We conclude with a proposal …

An Analysis Of The Effects Of Technology Readiness Levels On Cost Growth, Christopher R. Bissing

Theses and Dissertations

This research seeks to evaluate the effects of Technology Readiness Levels (TRL) on Cost Growth. It makes use of data from Technology Readiness Assessments (TRA) and Selected Acquisition Reports (SAR) to explore relationships between TRLs at Milestone B and cost growth in Major Defense Acquisition Programs (MDAP) and Major Automated Information Systems (MAIS). Programs using higher proportions of critical technologies rated below TRL 7 tend to experience greater cost growth than programs that use more mature technologies. Current DoD doctrine requires TRL 6 to enter Milestone B. The results of this research seek to evaluate the merit of this requirement. …

Development Of Next-Generation, Fast, Accurate, Transferable, And Polarizable Force-Fields For Heterogenous Material Simulations, Adam E. Hogan

USF Tampa Graduate Theses and Dissertations

Theoretical modeling is extremely useful in guiding to experiment; however quantitatively accurate modeling of energy-relevant small molecule sorption at the heterogeneous interfaces present in metal-organic materials (MOMs) is currently challenging. MOMs are an emerging class of materials consisting of inorganic clusters and organic linkers that offer great potential in the areas of gas storage, gas separation, and catalysis due to the possibility of large surface areas, complex heterogeneous surfaces, and rational designability. Efficient chemical separations involving these materials could reduce the US’s total energy consumption by approximately 10 to 15%. In this dissertation, the parameterization of small molecules and metal …

Internships Shape Students' Future Career, Maria F. Arrayan

Marriott Student Review

Finding an internship has been more difficult than before due to COVID-19. For many, the search for an internship may be frustrating or pointless during this difficult time. Students need to empower themselves with the right tools to find an internship. Maria Fernanda Arrayan talks about the benefits of an internship and four ways to find one. Read this article to find motivation in your search for an internship and try a new way to find your next internship!

Specialization: Do Your Job Well Helping Students Who Are Considering A Career In Programming Know How To Invest Their Time., Scott Pulley

Marriott Student Review

The article examines the effects of specialization on the hiring process for undergraduates studying programming whether in information systems or computer science.

Corporate Social Responsibility Reporting: The Case Of The Fashion Industry, Karina Zhao

Honors Scholar Theses

This paper examines the nature of corporate social responsibility (CSR), with a focus on corporations within the fashion industry. First, I discuss the evolution of CSR from its origin in the 1930s until present day, along with global trends that have risen in respect to emerging economies, industry sectors, and regulatory change. Then, I summarize factors that motivate firms to prepare and provide CSR reports – i.e., the determinants of voluntary disclosure of CSR reports. In addition, I discuss to what extent these reports are regulated and assured across the globe, as an increasing number of corporations participate in disclosing …

Negotiations Between Mother Nature And Man's Most Powerful Creation: The Environmental Crisis And The Corporate Paradigm, Drew Zaweski

Accounting

I came to the University at Albany intending to study accounting. While here I decided to add communication as a minor and was privileged to enroll in courses beyond the scope of, yet still relatable to, accounting. Such courses include the Theory of Organizational Communication, Studies in Public Persuasion - Communication in Professional Contexts, and Conference and Group Leadership all taught by Dr. Patricia Gettings; another was Environmental Economics taught by Mary Mallia. Throughout my time at the University at Albany, one of my favorite educational experiences has been when I am able to make connections between classes and across …

Text Analytics, Nlp, And Accounting Research, Richard M. Crowley

Research Collection School Of Accountancy

The presentation covered: What is text analytics and NLP?; How text analytics has evolved in the accounting literature since the 1980s; What current (as of 2020) methods are used in the literature; What methods are on the horizon.

Using Alteryx Designer In Audit, Nolan Asiala

Honors Projects

My senior project was built around data analysis and how it relates to the auditing profession. Initially, I was planning on attending a data analytics competition, but that was canceled due to the events of COVID-19. This project utilized the Alteryx Designer program to demonstrate how it can be used during an audit engagement. By creating a workflow in Alteryx Designer, a report from a client can be cleaned and reformatted into a working dataset. My project includes two Excel files, a Microsoft Word document that serves as a brief introduction to the program, and a video describing the workflow …

Knowledge Management, Innovations Systems, And Firm Performance, Henry Dion Young

Walden Dissertations and Doctoral Studies

Small and medium sized-enterprise managers are unable to effectively manage employees’ knowledgeability and innovation systems successfully, which results in negative firm performance. Managers who do not consider employee knowledge management and the benefits related to innovation systems experience financial hardships within the organization. Grounded in the unified model of dynamic organizational knowledge creation theory, the purpose of this quantitative correlational study was to examine the relationship between knowledge management, innovation systems, and firm performance. Data were collected using SurveyMonkey to gather online survey responses from 80 small and medium-sized enterprise managers in California. The results of the standard multiple linear …

Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa

Walden Dissertations and Doctoral Studies

Leaders in the U.S. hospitality industry experience significant losses in profitability, increased mitigation cost, and reduced revenues because of business and consumer identity theft. Grounded in the fraud triangle theory and the fraud diamond theory, the purpose of this qualitative multiple-case study was to explore strategies leaders in the hospitality industry use to mitigate identity theft. A purposeful sample of 5 leaders of 5 different hospitality businesses in Montana participated in the study. Data were collected through semistructured interviews, member checking, and a review of company documents. During data analysis using Yin’s 5-step process, 3 key themes emerged: a new …

Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa

Walden Dissertations and Doctoral Studies

Leaders in the U.S. hospitality industry experience significant losses in profitability, increased mitigation cost, and reduced revenues because of business and consumer identity theft. Grounded in the fraud triangle theory and the fraud diamond theory, the purpose of this qualitative multiple-case study was to explore strategies leaders in the hospitality industry use to mitigate identity theft. A purposeful sample of 5 leaders of 5 different hospitality businesses in Montana participated in the study. Data were collected through semistructured interviews, member checking, and a review of company documents. During data analysis using Yin’s 5-step process, 3 key themes emerged: a new …