Travel And Recreation: The Economics Of "We Like It Here!",
2014
The University of Montana- Missoula
Travel And Recreation: The Economics Of "We Like It Here!", Norma P. Nickerson
Institute for Tourism and Recreation Research Publications
Outlook for 2014 and Review of 2013.
Ole Miss Accountant – 2014,
2014
University of Mississippi
Ole Miss Accountant – 2014, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: KPMG establishes Chair of Accountancy
Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal,
2014
University of Mississippi. Sally McDonnell Barksdale Honors College
Fraudsters, Churches, Economy, And The Expectations Gap: Applying Trends Of Occupational Fraud To An Assurance Engagement Team Plan And Fraud-Prevention Client Proposal, Jenny Trout
Honors Theses
The purpose of this thesis is to present an overview of fraud, including concepts, trends, and controls to in turn, develop an effective assurance work plan as well as a fraud-prevention proposal to a potential client. When KPMG collected data from 348 of their company fraud investigations in 2011, an average of 87 percent were male (3). Around thirty-two percent of fraudsters usually worked in a finance role which gave them access to assets and financial statements. According to Donald Cressy's research, it takes all three elements to be considered fraud: a triangle of motivation, opportunity, and rationalization. However, in …
The Child Independence Is Born: James Otis And Writs Of Assistance,
2014
University of New Hampshire
The Child Independence Is Born: James Otis And Writs Of Assistance, James M. Farrell
Communication
This chapter is a reexamination of the Writs of Assistance speech by James Otis. In particular, it is a reconsideration of the evidence upon which rests the historical reputation of Otis’s address. Are the claims by historians who credit Otis with sparking the Revolutionary movement in colonial America warranted or not? That reassessment begins with a detailed review of the nature and function of writs of assistance within the political, legal, and economic environment of colonial Massachusetts. It then turns to an analysis of the legal dispute over writs of assistance in the 1761 trial. From there we will reconstruct …
Biztech Winter 2014,
2014
Southern Adventist University
Biztech Winter 2014, Southern Adventist University
BizTech – School of Business Newsletter
The winter 2014 edition of BizTech features articles on Principles of Accounting 1, experience outside the classroom, ENACTUS, and Newbold.
Social Media Strategy: The Keys To Successfully Penetrating Online Communities,
2014
Eastern Michigan University
Social Media Strategy: The Keys To Successfully Penetrating Online Communities, Joshua Patrick Conroy
Senior Honors Theses and Projects
The proliferation of social media usage has made engagement with social networks a marketing imperative. The effectiveness of any marketing effort is largely dependent on the quality and implementation of its strategy. Social media generates an intense amount of interest as a marketing platform because of its low cost and wide reach. However, this study finds that leveraging social media may be far more effective as a public relations asset than as an advertising platform. This study in no way deals with the effects of paid advertising on social media, but focuses instead on utilizing social media for unpaid marketing …
R&D Performance Business Plan,
2014
Eastern Michigan University
R&D Performance Business Plan, Daniel R. Wiacek
Senior Honors Theses and Projects
No abstract provided.
Disclosure Incentives, Mandatory Standards And Firm Communication In The Ifrs Adoption Setting,
2014
University of Western Australia
Disclosure Incentives, Mandatory Standards And Firm Communication In The Ifrs Adoption Setting, Marvin Wee, Ann Tarca, Millicent M. Chang
Faculty of Business - Papers (Archive)
We investigate the content, timing and relevance of firms' narrative disclosure about the effects of IFRS adoption in annual statutory financial statements and firm announcements to the stock exchange for 150 large listed Australian firms in the three-year period surrounding adoption (which occurred from 1 January 2005). We observe communication about changes in financial reports, even when the change relates to accounting rather than economic events. We record more disclosure by firms experiencing an adverse change in earnings, consistent with them being sensitive to signals about future earnings. When economic performance is stronger, firms provide less discussion of the accounting …
Choice Overload During Travel Decision Making For Self Vs. Other,
2014
University of Wollongong
Choice Overload During Travel Decision Making For Self Vs. Other, Nguyen T. Thai, Ulku Yuksel
Faculty of Business - Papers (Archive)
It has been a common belief that major accomplishments of modern societies and developed economies are evidenced through providing more choices and varieties for consumers. Economists and conventional wisdom believe that having more choices maximises utility (Broniarczyk, 2008); thus, people should prefer to have as many options as possible to make informed decisions. In psychology and marketing literature, having more choices is argued to help increase well-being, satisfy diverse consumer needs (Dworkin, 1982), increase purchase and consumption (Koelemeijer & Oppewal, 1999), reduce search costs (Hutchinson, 2005), and enhance personal freedom of choice (Schwartz, 2004). In contrast, recent studies has reported …
Implications Of Ownership Identity And Insider's Supremacy On The Economic Performance Of The Listed Companies,
2014
Universiti Malaysia Sarawak
Implications Of Ownership Identity And Insider's Supremacy On The Economic Performance Of The Listed Companies, Qaiser Rafique Yasser, Abdullah Al Mamun
Faculty of Business - Papers (Archive)
We adopt a multi-theoretic approach to investigate a previously unexplored phenomenon in extant literature, namely the differential impact of ownership identity and director dominate shareholding on the performance of emerging market firms. The main research question addressed is, whether the impact of this relationship is conditional on the identity of the block investor. First, the relationship between overall block ownership and firm performance is tested by employing multiple regressions on 500 firm-year observations for the period from 2007 to 2011. Then, the block ownership is classified as the state, individuals, insiders, financial institutions, corporate and foreign investors and the influence …
Ceo Duality Structure And Firm Performance In Pakistan,
2014
Universiti Malaysia Sarawak
Ceo Duality Structure And Firm Performance In Pakistan, Qaiser Rafique Yasser, Abdullah Al Mamun, Abdul Suriya
Faculty of Business - Papers (Archive)
This article examines the impact of CEO duality on firm performance; which attracted much attention, especially in emerging economies, yet yielded several inconsistent empirical results. CEO duality exists when the offices of the CEO and Chairman are retained by the same person. This study examines the relationship between CEO duality and the performance of Pakistani public listed companies by using a sample of five years, from 2007 to 2011. This study tested the hypotheses with data obtained from the Karachi Stock Exchange 100 indexed firms, and employed the agency and stewardship theory perspectives. However, our empirical results do not show …
The Impact Of Demographic Factors On Tax Compliance Attitude And Behavior In Malaysia,
2014
University of Wollongong
The Impact Of Demographic Factors On Tax Compliance Attitude And Behavior In Malaysia, Abdullah Al Mamun, Harry Entebang, Shazali Abu Mansor, Qaiser Rafique Yasser, Thurai Murugan Nathan
Faculty of Business - Papers (Archive)
This research explored the existence of differences in the impact of demographic factors on tax compliance attitude and behavior in Johor Bahru, Johor. The sample for the preliminary study is small which 92 respondents only and thus the optimum of the results is limited. The result of this investigation shows the ignorance of taw law among taxpayers in Johor Bahru, Johor may be a significant concern to the Government. Majority of the respondents agree that cash received for work dine is taxable but view bartering goods with a friend and not reporting it, though illegal, on their tax return as …
Leadership Styles And Generational Effects: Examples Of Us Companies In Vietnam,
2014
University of Wollongong
Leadership Styles And Generational Effects: Examples Of Us Companies In Vietnam, Anne Cox, Zeenobiyah Hannif, Chris Rowley
Faculty of Business - Papers (Archive)
Leadership styles are an important issue for a range of areas, including business and management. One aspect of this is the influence of the age of people on their receptivity to leadership styles. Yet, research on this area using Asian contexts is limited. Consequently, our research looks at the generational effect in the reception of leadership styles - performance-oriented and participative. In particular, we examine the different value orientations of age cohorts and their reception to different leadership styles in Vietnam. First, we outline three strands of literature, namely culture and leadership, generation as a subculture and Vietnam as a …
The Science Of Attracting Foster Carers,
2014
University of Wollongong
The Science Of Attracting Foster Carers, Melanie Randle, Leonie Miller, Sara Dolnicar, Joseph Ciarrochi
Faculty of Business - Papers (Archive)
Across the world the number of children needing a foster home is increasing; however, the number of individuals willing to foster a child is decreasing. It is therefore critical to gain insight into the barriers preventing people from fostering a child. Using data from a 2009 survey of 756 Australians, combinations of barriers are investigated by conducting a posteriori segmentation analysis within the market of potential foster carers. Four segments are identified and profiled to determined significant differences in terms of psychological and socio-demographic characteristics. Findings, including the fact that almost one-third of respondents indicated that they had not considered …
Stakeholders' Power, Corporate Characteristics, And Social And Environmental Disclosure: Evidence From China,
2014
Shanghai University of International Business and Economics
Stakeholders' Power, Corporate Characteristics, And Social And Environmental Disclosure: Evidence From China, Yingjun Lu, Indra Abeysekera
Faculty of Business - Papers (Archive)
This paper investigates the influences of stakeholders' power and corporate characteristics on social and environmental disclosure practices of socially responsible Chinese listed firms identified by a social responsibility ranking list. A stakeholder-driven, three-dimensional social and environmental disclosure index including disclosure quantity, disclosure type quality and disclosure item quality, is constructed to assess sample firms' social and environmental disclosures in their two public reports: annual reports and corporate social responsibility reports. Findings indicate that corporate social and environmental disclosures have significant and positive associations with firm size, profitability, and industry classification. The roles of various powerful stakeholders in influencing corporate social …
National Electronic Health Records And The Digital Disruption Of Moral Orders,
2014
University of Wollongong
National Electronic Health Records And The Digital Disruption Of Moral Orders, Karin Garrety, Ian Mcloughlin, Rob Wilson, Gregor Zelle, Mike Martin
Faculty of Business - Papers (Archive)
The digitalisation of patient health data to provide national electronic health record systems (NEHRS) is a major objective of many governments. Proponents claim that NEHRS will streamline care, reduce mistakes and cut costs. However, building these systems has proved highly problematic. Using recent developments in Australia as an example, we argue that a hitherto unexamined source of difficulty concerns the way NEHRS disrupt the moral orders governing the production, ownership, use of and responsibility for health records. Policies that pursue digitalisation as a self-evident 'solution' to problems in healthcare without due regard to these disruptions risk alienating key stakeholders. We …
Tourism Marketing Communications On A Chinese Social Media Platform,
2014
University of Wollongong
Tourism Marketing Communications On A Chinese Social Media Platform, Jing Ge
Faculty of Business - Papers (Archive)
Social media have become important communicative platforms for tourism marketers but it is not clear if and how the communicative language of marketerto- consumer is different from consumer-to-consumer. Given the enormous growth of both tourism and social media in China, this paper focuses on patterns in language use by the Chinese tourism marketers on Weibo. Using systemic semiotic approach, it selects and investigates two corpora of communication on Weibo - tourism to consumer and consumer to consumer. This study expects to provide the firm understanding and categorize the patterns in the language used by Chinese social media marketers so that …
Do Smart Phones Bring Us Closer? A Family Life And Vacation Perspective,
2014
University of Wollongong
Do Smart Phones Bring Us Closer? A Family Life And Vacation Perspective, Heather Kennedy-Eden
Faculty of Business - Papers (Archive)
Relationships developed in families are crucial because these bonds play an integral part in learning how to function and interact in society. In the past, these bonds were strengthened by spending leisure time together as a family but now smart phone technology provides opportunities for individual entertainment, connecting on social media, and spending time physically together while being emotionally separated. This research looks at this issue from a systems theory perspective, conceptualizing families as open, self-regulating social systems with the smart phone being a technical system within the family system. The smart phone acts as a conduit between immediate family …
Saving In Cycles: How To Get People To Save More Money,
2014
University of Wollongong
Saving In Cycles: How To Get People To Save More Money, Leona Tam, Utpal Dholakia
Faculty of Business - Papers (Archive)
Low personal savings rates are an important social issue in the United States. We propose and test one particular method to get people to save more money that is based on the cyclical time orientation. In contrast to conventional, popular methods that encourage individuals to ignore past mistakes, focus on the future and set goals to save money, our proposed method frames the savings task in cyclical terms, emphasizing the present. Across the studies, individuals using our proposed cyclical savings method provide an average of 74% higher savings estimates and save an average of 78% more money when compared to …
Can A Carbon Tax Be Effective Without A Grand Coalition?,
2014
University of Wollongong
Can A Carbon Tax Be Effective Without A Grand Coalition?, Amnon Levy
Faculty of Business - Papers (Archive)
This paper analyzes an interaction between a carbon-tax collecting and investing coalition of rich countries, abstaining rich countries and poor countries. The non-coalition countries may suffer from loss of reputation and guilt and may overstate the emission-moderating effect of the carbon tax. As long as these three types of countries react to their counterparts' emissions, taxing carbon-dioxide emissions unilaterally does not necessarily reduce the global emissions. Nor does it necessarily moderate the emissions of the coalition.
