Management Information Systems Commons^™

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …

Financing Multiple Heterogeneous Suppliers In Assembly Systems: Buyer Finance Vs. Finance, Shiming Deng, Chaocheng Gu, Gangshu (George) Cai

Information Systems and Analytics

Buyer finance has been practiced by manufacturers/assemblers for years; however, few papers have investigated the efficacy of buyer finance in an assembly system with multiple suppliers. This paper fills the literature gap by comparing buyer finance with bank finance in a supply chain with one assembler and multiple heterogeneous capital-constrained component suppliers. We characterize the equilibrium solutions for different financing schemes (i.e., buyer finance, bank finance, and no finance). We show that in buyer finance the assembler should charge the suppliers the lowest possible interest rate, which may be even below its own unit capital opportunity cost, leading to interest …

Ua8 It Security Bulletins, Wku Information Technology

WKU Administration Documents

IT Security Bulletins issued in 2018 to faculty and staff via email.

• Ciampa, Mark. Protecting Your Critical Email Password
• Alteryx Data Breach
• Securing the Human
• New to WKU?
• Spam
• University Policy
• Personnel Changes
• Password Extortion
• Facebook Messenger Scam
• Privacy
• Phishing

Graduate Admissions Recruitment Project, Kevin Anderson, Chiemela Dike, Yixin Du, Arvinder Kaur, Amanda Popp, Huizhong Yang

School of Professional Studies

In this project, several comparison schools were interviewed and disclosed to have used search lists to find candidates. The organizations that have valuable search lists which may be of good use for the School of Professional Studies include Educational Testing Service (ETS) and the Graduate Management Admission Council (GMAC). By choosing criteria such as demographics, location, academic performance, educational history provided by search lists, we believe there are many quality candidates for SPS programs. However, as we further investigated the functionality and cost-efficiency or return of investment of GRE search list, we spotted many uncertainties and few solid and successful …

Worcester Center For Crafts: A Transition To Online Sales, Monica Gow, Carly Branconnier, Srilatha Prodduturi, Ekaterina Shusharina, Alberta Yamoah

School of Professional Studies

The Clark University School of Professional Studies created a capstone team consisting of Monica Gow, Carly Branconnier, Iana Matkovskaia, Srilatha Prodduturi, Ekaterina Shusharina, and Alberta Yamoah to assist Worcester Center for Crafts (WCC) with the launch of their new online store. Worcester Center for Crafts wanted to showcase their beautiful American handmade crafts on an online platform, Shopify, in order to increase their sales and expand their market reach. The capstone team created a charter that outlined the scope of the project and what the team would deliver to WCC by the end of the project. The team agreed to …

Audubon Data Project Final Report, Askhat Beygenov, Valinur Kutlambetov, Shrikant Patel, Phoebe Roberts, Ulfat Sayyed, Shriram Sivaraman

School of Professional Studies

The Audubon Data Project was initiated as a Clark University Capstone project. The project’s client, Mass Audubon’s Shaping the Future of Your Community program, had identified a need to improve their data management methods and make better use of their data. The Capstone team, composed of Clark University graduate students, met with the client regularly to review the current state of the data and potential improvements to be made. The process began with a data review. During the review we worked with the client to explicitly define the purposes and requirements of the data, the current process for updating and …

Task-Representation Fit’S Impact On Cognitive Effort In The Context Of Decision Timeliness And Accuracy: A Cognitive Fit Perspective, Dinko Bacic, Raymond M. Henry

Business Faculty Publications

Cognitive fit theory (CFT) has emerged as a dominant theoretical lens to explain decision performance when using data representations to solve decision making tasks. Despite the apparent consensus regarding cognitive effort's theoretical criticality in CFT-based research, researchers have made limited attempts to evaluate and empirically measure cognitive effort and its impact. Unlike prior CFT-based literature that has theorized only the role of cognitive effort, in our empirical study, we presented information and tasks to 68 participants and directly measured cognitive effort to understand how cognitive fit impacts it and how it impacts decision performance. We found that 1) cognitive fit …

2018 Updated Tables And Figures For Ec 844 Nebraska Wheat Prices And Basis Patterns, Cory Walters, Jessica J. Groskopf

Extension Farm and Ranch Management News

No abstract provided.

An Exploration Of ‘Sticky’ Inventory Management In The Manufacturing Industry, James R. Kroes, Andrew S. Manikas

IT and Supply Chain Management Faculty Publications and Presentations

Traditional models examining relationships between firm resources and revenues assume that the many expenses and asset holdings change in proportion to changes in demand. However, research has found that for many costs and assets assumed to be variable, the magnitude of a change in a cost or asset in proportion to a change in revenue is smaller during periods when revenue decreases compared to the change in the cost or asset when revenue increases. Costs and assets which behave in this manner have been denoted as ‘sticky’ costs or assets. This study examines if inventory in the manufacturing industry is …

Improving Software Projects With Cloud Computing, Sunil Maddipatla

Dissertations and Theses

As organizations are experiencing regular unforgiving financial conditions, ideas, for example, outsourcing, deft and lean administration, change administration and cost diminishment are always increasing more consideration. This is on the grounds that these ideas are altogether gone for saving money on spending plans and confronting sudden changes. Most recent innovations like cloud computing guarantee to turn IT, that has dependably been seen as a cost focus, into a wellspring of sparing cash and driving adaptability and dexterity to the business. The motivation behind this paper is to first incorporate an arrangement of properties that administer the deftness benefits added to …

Big Data And The Commoditization Of Analytics: Engaging First-Year Business Students With Analytics, Amir Hassan Zadeh, Shu Schiller, Kevin Duffy, Jonathan Williams

Management Information Systems Faculty Publications

The age of data analytics requires "data scientists” across a wide range of business disciplines with deep knowledge of how to manage and analyze vast amounts of data to support decision-making. As a result, new analytical tools are being taught in the Management Information Systems (MIS) or business analytics (BA) programs to foster students’ development of this critical competency. Three waves of analytics tools are considered froman experiential perspective including how to introduce analytics to first-year business students using an advanced data analytics software package with multiple techniques and data flow interface. SAS Enterprise Miner is used to teach technical …

Classroom Strategies For Overworked Faculty Of Intro To Mis: Harnessing The Power Of Cooperative Learning, Amy J. Connolly, Daniel Rush

IT and Supply Chain Management Faculty Publications and Presentations

Many issues complicate the successful academic’s workload, such as declining MIS major enrollments, increased responsibilities, higher publication standards, online teaching, larger class sizes, reduced state funding, and more. On top of this, faculty have a broad selection of teaching methods to learn and choose from with little practical guidance from research or formal doctoral training. In this paper, we present a brief background of some of these methods and then provide simple, easy to implement suggested activities that can be used to increase student interest, engagement, and potentially retention. These activities do not require flipping the classroom or intense training, …

Assessing The Validity And Reliability Of Family Factors On Physical Activity: A Case Study In Turkey, Sharalyn Steenson, Hilal Ozcebe, Umut Arslan, Hande Konsuk Unlu, Ozgur M. Araz, Mahmut Yardim, Sarp Uner, Nazmi Bilir, Terry T.-K. Huang

Department of Supply Chain Management and Analytics: Faculty Publications

Background: Childhood obesity rates have been rising rapidly in developing countries. A better understanding of the risk factors and social context is necessary to inform public health interventions and policies. This paper describes the validation of several measurement scales for use in Turkey, which relate to child and parent perceptions of physical activity (PA) and enablers and barriers of physical activity in the home environment.

Method: The aim of this study was to assess the validity and reliability of several measurement scales in Turkey using a population sample across three socio-economic strata in the Turkish capital, Ankara. Surveys were conducted …

The Protective Effects Of Social Support And Engagement Coping Strategy On The Relationship Between Perceived Discrimination And Psychological Distress Among Chinese Migrant Children, Jin-Liang Wang, Hsing-Fang Hsieh, Shervin Assari, James Gaskin, Detlef H. Rost

Faculty Publications

This study was aimed to figure out whether perceived stress mediates the relationship between perceived discrimination and psychological distress among Chinese migrant children and whether social support and engagement coping moderate the detrimental effects of perceived discrimination on psychological distress. The sample comprised 813 middle-school students (482 migrant children, 331 non-migrant children) from three schools in Southwest China. The results indicate that migrant children’s perceived discrimination and perceived stress are associated with psychological distress, and perceived stress does not mediate the relationship between perceived discrimination and psychological distress. Both social support and engagement coping are inversely related to psychological distress …

Design Thinking: A Case Study Of Implementation Within The It Software Industry., Jean-Baptiste Liberge

Theses

In the global economy, competition and market pressures push the majority of company managers to drive with more efficiency by improving processes, optimizing performance and reducing costs. Companies are increasing shareholder value by improving cash flow' and cutting costs. How many cost savings can finance departments reproduce and for how long? Is this enough to lead their markets to deliver better services to their customers? Is it enough to build customer loyalty? The 11 industry fails to escape these constraints, operating in an intensely competitive market. To compete in this environment, companies need to face frequent new product launches and …

Social Engineering Knowledge Measured As A Security Countermeasure, Christopher Artejus Sanders

Theses and Dissertations

Social Engineering has become a significant threat to the security of business, government, and academic institutions. As vulnerabilities to social engineering attacks increase, organizations must incorporate risk mitigation strategies to their portfolios of Information Systems Security Countermeasures (ISSC). The goal is to implement mitigation strategies that balance the cost of implementation, the privacy of employees, and the resulting expected costs of social engineering attacks. In this paper we develop an analytical model that calculates the total cost of protection, including the trade-off between the cost of implementing protection strategies and the resulting expected cost of social engineering attacks. We use …

The Reciprocal Relationship Between Passive Social Networking Site (Sns) Usage And Users’ Subjective Well-Being, Jin-Liang Wang, James Gaskin, Detlef H. Rost, Douglas A. Gentile

Faculty Publications

Prior studies have found an inconclusive relationship between social networking site (SNS) usage and users’ subjective well-being. Passive SNS usage may be detrimental to subjective well-being, because it cannot provide social support and may evoke envy and jealousy. Conversely, it is also possible that lower subjective well-being may predict higher passive SNS usage, which can be used as a means to relieve stress. To examine this reciprocal process, a two-wave study among a sample of Chinese college students was conducted (N ¼ 350 at Time 1, 265 at Time 2). Data were analyzed with structural modeling. Cross-lagged analysis indicated that …

Informational Video Gaming In The Waiting Room, Andrew Long, Mitchell Ramirez, Coltin Shields, Nathan Twyman

Faculty Publications

This study is testing the potential of a gamified method of conveying information and the ability of the game to influence people’s sentiment towards immunization. The most popular way that medical information and awareness is spread is in the form of pamphlets or flyers, even though many people either ignore them or do not retain much information from them. Perhaps a game paired with intermittent quiz questions that influence the overall score will improve overall retention as compared with plain reading. To test this hypothesis, a game was designed to include identical information as a pamphlet commonly handed out in …

Beauty Is In The Eye Of The Beholder: Toward A Contextual Understanding Of Compensation Of It Professionals Within And Across Geographies, Jonathan W. Whitaker, Sunil Mithas, Chewei Liu

Management Faculty Publications

How do multinational corporations (MNCs) and domestic firms compensate technical and managerial skills of knowledge workers within and across geographies? This paper answers this question by examining how developed economy MNCs and emerging economy firms value MBA education and firm-specific IT experience of IT professionals in India; and how developed economy MNCs value MBA education and firm-specific IT experience differently across India and the U.S. Our analyses of archival data on more than 20,000 IT professionals reveal two important findings. First, for IT professionals in India, the marginal effect of firm-specific IT experience on compensation is greater for developed economy …