The Chicken Or The Egg? The Trade-Off Between Bank Non Interest Income And Net Interest Margins,
2010
Bond University
The Chicken Or The Egg? The Trade-Off Between Bank Non Interest Income And Net Interest Margins, Barry Williams, Gulasekaran Rajaguru
Gulasekaran Rajaguru
This study considers the time series relationship between bank non interest income and bank net interest margins in Australia using panel vector autoregressions. It is found that increases in bank non interest income are being used to supplement decreases in net interest margins, but that the magnitude of the increase in non interest income is smaller than the decrease in net interest margins. It is also found that increases in non interest income predate declines in margin income, suggesting that Australian banks were pro-active in the process of disintermediation. The agency risks of increased bank non interest income are explored …
Reputation, Tenure And Compensation Of Independent Audit Committee Members And Financial Restatements,
2010
Auckland University of Technology
Reputation, Tenure And Compensation Of Independent Audit Committee Members And Financial Restatements, Vineeta Sharma, Errol Iselin
Errol Iselin
We investigate the association between the reputation, tenure and cash compensation of independent audit committee members and the likelihood of financial restatements. We examine these associations for 138 U.S. public firms that announced their restatements from 1 January 2001 to 31 December 2002 and a set of control firms matched on industry and size. We observe a negative association between financial restatements and (i) reputation of independent audit committee members and (ii) the cash compensation paid to independent audit committee members. Our results suggest that independent audit committee members holding multiple directorships have incentives to enhance and protect their reputation …
An Analysis Of Consensus Among Auditors During Internal Control Evaluations – Australian Evidence,
2010
Bond University
An Analysis Of Consensus Among Auditors During Internal Control Evaluations – Australian Evidence, Conor O'Leary, Errol Iselin, Divesh Sharma
Errol Iselin
This study evaluates consensus among Australian auditors in performing internal control evaluations. It extends previous international studies by utilising sufficient cues to enable valid assessment, by including all elements of internal control structure concurrently, and by using appropriate subjects. Ninety-four practicing auditors, representing five firms, evaluated two internal control structures using their current firms' evaluation techniques and a structured model. Results yielded predominantly moderate to high levels of consensus, justifying confidence in the audit profession to act in a self-regulatory manner, as current standards and training appear to be achieving inter-professional agreement.
Audit Firm Manuals And Audit Experts’ Approaches To Internal Control Evaluation,
2010
Bond University
Audit Firm Manuals And Audit Experts’ Approaches To Internal Control Evaluation, Conor O'Leary, Errol Iselin, Divesh Sharma
Errol Iselin
Internal control evaluation is a crucial component of external auditing. This study uses more direct research techniques than traditional studies, to investigate what practising auditors consider to be good internal control evaluation methods. It then compares these with the current Australian auditing standard (AUS 402). A review of audit methodologies of three of Australia's largest firms, and interviews with five audit experts were conducted. The results demonstrated a shift towards a 'business risk' approach to internal control evaluation. AUS 402 may not always reflect the modern practice, particularly in relation to the significance of individual control elements. The results therefore …
2010-01-07 General Education Council Meeting Minutes,
2010
Morehead State University
2010-01-07 General Education Council Meeting Minutes, Morehead State University. Faculty Senate., General Education Council.
Faculty Senate Records
General Education Council meeting minutes from January 7, 2010.
2010 Spring Convocation Program,
2010
Morehead State University
2010 Spring Convocation Program, Office Of Communications & Marketing, Morehead State University.
Communications and Marketing Publications Archive
Spring convocation program held on January 6, 2010.
Interview No. 1503,
2010
University of Texas at El Paso
Interview No. 1503, Carlos Eduardo Casillas
Paso del Norte Entrepreneurship Oral History Project
Carlos attended school in the United States while living in México with his family and at the age of 19, his father decided to move the family to the United States permanently. Carlos Sr. owned a transportation business and Carlos would tinker with the bus ticket machines. His fascination with computers grew and he got a degree in computer science. After college Carlos worked for his father some more before starting his own company, Icon Technologies. Icon Technologies went dormant and Carlos along with his business partner Ruben Ramirez started E.R. Computer Doctors in 2002. At E.R. Computer Doctors, Carlos …
E-Government Challenge In Disaster Evacuation Response: The Role Of Rfid Technology In Building Safe And Secure Local Communities,
2010
University of Wollongong
E-Government Challenge In Disaster Evacuation Response: The Role Of Rfid Technology In Building Safe And Secure Local Communities, A. Chatfield, S. F. Wamba, T. Hirokazu
Faculty of Informatics - Papers (Archive)
While geographic information systems (GIS) can provide information on the static locations of critical infrastructure and evacuation routes, they do not provide the dynamically changing locations of things and people on the move. In contrast, radio frequency identification (RFID) wireless network technology can automatically identify and track the movement of assets (i.e., fire engines, ambulances, and rescue workers) and vulnerable citizens on the move (i.e., the elderly and the disabled), and hence providing local governments and communities with real-time information and enhanced decision-making capabilities, during chaotic disaster response operations (i.e., evacuation). Although the potential high impact and strategic value of …
Rfid-Enabled Inventory Control Optimization: A Proof Of Concept In A Small-To-Medium Retailer,
2010
University of Wollongong
Rfid-Enabled Inventory Control Optimization: A Proof Of Concept In A Small-To-Medium Retailer, H. Dane, Katina Michael, S. F. Wamba
Faculty of Informatics - Papers (Archive)
This study examines the impact of radio-frequency identification (RFID) technology on the inventory control practices of a small-to-medium retailer using a proof of concept (PoC) approach. The exploratory study was conducted using a single case study of a hardware retailer stocking 5000 product lines provided by 110 active suppliers. To analyze the present mode of operation, procedural documents, semi-structured interviews and a participant observation was conducted. The basis for the proof of concept was a future mode of operation using a quasi-experimental design. Results indicate that in a small-to-medium retail environment, RFID technology could act as a loss prevention mechanism, …
Rfid-Enabled Warehouse Process Optimization In The Tpl Industry,
2010
University of Wollongong
Rfid-Enabled Warehouse Process Optimization In The Tpl Industry, S. F. Wamba, A. T. Chatfield
Faculty of Informatics - Papers (Archive)
Using the value chain model and a longitudinal real-world case study of a third-party logistics (TPL) supply chain, this study provides support for the enabling role of RFID technology in effecting warehouse process optimization. Furthermore, the findings of our study reveal the RFID technology implementation costs as the key inhibitors factor of RFID widespread adoption and usage among suppliers.
A Trination Analysis Of Social Exchange Relationships In E-Dating,
2010
Bond University
A Trination Analysis Of Social Exchange Relationships In E-Dating, Sudhir Kale, Mark Spence
Mark Spence
More than half a billion users across the globe have availed themselves of e-dating services. This chapter looks at the marketing and cross-cultural aspects of mate-seeking behavior in e-dating. We content analyzed 238 advertisements from online matrimonial sites in three countries: India (n=79), Hong Kong (n=80), and Australia (n=79). Frequencies of mention of the following ten attribute categories in the advertiser’s self-description were established using post hoc quantitative analysis: love, physical status, educational status, intellectual status, occupational status, entertainment services, money, demographic information, ethnic information, and personality traits. Past research on mate selection using personal ads and the three countries’ …
Change Management: Antecedents And Consequences In Casino Crm,
2010
Bond University
Change Management: Antecedents And Consequences In Casino Crm, Sudhir Kale
Sudhir H. Kale
Customer Relationship Management (CRM) continues to attract increasing attention within the casino industry. While the vital role of change management in making CRM projects successful has been acknowledged for quite some time, there is little in extant literature to explain the nature and conduct of change management in the CRM context. This article posits that relevant change management is a prerequisite for successful implementation of a casino's CRM. Change management involves five key initiatives: selling change internally, creating an appropriate infrastructure for change management, CRM-relevant training, a reconfiguration of the organization structure and performance assessment measures, and recasting existing incentive …
Internal Marketing: An Antidote For Macau's Labor Shortage,
2010
Bond University
Internal Marketing: An Antidote For Macau's Labor Shortage, Sudhir Kale
Sudhir H. Kale
Gaming scholars the world over are in consensus about Macau's bright future as a gaming Mecca. The phenomenal growth in gaming facilities over the last three years has created an acute labor shortage in this Special Administrative Region of China. Moreover, around twenty additional gaming and hotel projects have been committed so far, all slated for completion in the next five years. Expansion on such massive scale will further intensify competition among employers to recruit and retain employees, particularly if the provincial government maintains its current restrictions on importing labor into the region. One, and arguably the only way to …
Hechos Lamentables,
2010
SelectedWorks
Building A Private School In China: A Case Study Of An Ordinary Private School In Jiangsu Province,
2010
University of Pennsylvania
Building A Private School In China: A Case Study Of An Ordinary Private School In Jiangsu Province, Molin Zhong
Social Impact Research Experience (SIRE)
This research paper is a case study of an ordinary private school in China. It specifically looks at what sorts of strategies the school in question used in order to compete in a confusing and nebulous sector of the Chinese economy. Through the effective management of external relationships with financiers, the local government, and the educational community as well as the internal relationships with the management structure, employees, and students, the school has achieved a measure of success. By success, the researcher means that the school has been able to survive in a difficult economic environment and maintain growth prospects. …
2010 Private Capital Markets Report (Winter),
2010
Pepperdine University
2010 Private Capital Markets Report (Winter), John K. Paglia
Pepperdine Private Capital Markets Report
The Pepperdine private cost of capital survey was originally launched in 2007 and is the first comprehensive and simultaneous investigation of the major private capital market segments. This year’s survey specifically examined the behavior of senior lenders, asset‐based lenders, mezzanine funds, private equity groups, venture capital firms, angel investors, privately‐held businesses, investment bankers, business brokers, limited partners, and business appraisers. The Pepperdine survey investigated, for each private capital market segment, the important benchmarks that must be met in order to qualify for capital, how much capital is typically accessible, what the required returns are for extending capital in today’s economic …
Destination Details (Slides),
2010
Illinois Wesleyan University
Syllabus "Mindfulness Meditation",
2010
DePaul University
Syllabus "Mindfulness Meditation", Michael Skelley
Michael Skelley, Ph.D.
No abstract provided.
A Fair Wage? Capping Executive Compensation,
2010
SelectedWorks
A Fair Wage? Capping Executive Compensation, Julian Friedland
Julian Friedland
This case study highlights some of the latest research on setting executive compensation at ethical levels. The board of directors of Spade’s, a mid-size U.S. hardware chain, considers altering the pay package of its incoming CEO to best align his interests with those of shareholders and stakeholders. Students are invited to assess various components of the incoming CEO’s cutting-edge proposal, which seem attractive and convincing on the surface, but might present certain risks over the longer term. Five compensation components are analyzed, namely, salary capping, pay for performance, bonus scales, stock option parameters, and severance package.
Antitakeover Amendments And Managerial Entrenchment: New Evidence From Investment Policy And Ceo Compensation,
2010
University of Massachusetts Boston
Antitakeover Amendments And Managerial Entrenchment: New Evidence From Investment Policy And Ceo Compensation, Atreya Chakraborty, Shahbaz Sheikh
Atreya Chakraborty
We explore the relation between antitakeover amendments and firm investment in long-term assets. Empirical results indicate that an increase in the G-index of Gompers et al. (2003) is associated with less investment in R&D and reduced capital expenditures. These results suggest that protection from takeover threat increases managerial entrenchment and results in underinvestment. We also find that this increased entrenchment is associated with higher total and cash compensation and fewer performance incentives for managers, suggesting that protected managers influence their own pay. These results are robust to a number of robustness checks and remain significant after controlling for industry effects. …
