Business Commons^™

An Examination Of Csr Assurance Reports Of Equator Principles Signatories, Chi Fun Freda Hui, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Purpose: To undertake a review of the assurance reports, prepared by audit firms and non-audit firms, on the CSR performance and management reporting disclosures of a specific sample of Equator Principles signatory banks.

Design/methodology/approach: This paper is based on an initial examination of assurance reports of CSR reporting disclosures of a group of banks who are signatories of the Equator Principles. Rudimentary content analysis has been used to identify the differences in the structure of the titles, number of words and focus of these CSR reporting disclosures assurance reports.

Findings: The key finding from this initial review …

Measuring Technical Inefficiency Factors For Thai Listed Manufacturing Enterprises: A Stochastic Frontier (Sfa) And Data Envelopment Analysis (Dea), Yot Amornkitvikai, Charles Harvie

Faculty of Commerce - Papers (Archive)

This study employs stochastic frontier analysis (SFA) and two-stage DEA approaches to predict firm technical efficiency and analyse an inefficiency effects model for overall Thai listed manufacturing sector enterprises including sub-listed manufacturing sector enterprises using an unbalanced panel data for 178 Thai listed manufacturing enterprises over the period 2000 to 2008. Both estimation approaches are found to produce consistent results for overall Thai listed manufacturing sector enterprises. For sub-listed manufacturing sector enterprises both approaches empirically find quite consistent results in coefficient signs, but significance results from both estimation approaches may be different. Focusing on overall Thai listed enterprises both approaches …

Antecedents And Impacts Of Trust In Travel-Related Consumer-Generated Media, Kyung Hyan Yoo, Ulrike Gretzel

Faculty of Commerce - Papers (Archive)

This study investigated the factors influencing trust in travel-related CGM and the degree to which trust affects the benefits and impacts of using CGM when planning pleasure trips. An online survey of US Internet users was conducted with a total of 1170 individuals responding to questions regarding their perceptions and use of CGM for travel planning. The findings show that CGM use is widespread and that trust depends on the type of website on which the CGM is posted, perceptions of other CGM creators as well as CGM readers’ personality. Also, those who have greater trust in CGM report greater …

Subsidiary Management In Malaysian Multinational Firms, Ah Ba Sim

Faculty of Commerce - Papers (Archive)

Research on Asian multinational enterprises (MNEs) from the newly industrialized economies (NIEs) has gained popularity recently. But there are limited studies on MNEs from the lesser developed Asian countries and even less research attention has been given to the area of subsidiary management in Asian MNEs. This paper aims to contribute to this knowledge gap with empirical evidence on subsidiary management from a study based on nine case studies of MNEs from Malaysia, a rapidly developing country. Some differences as well as commonalities in the management of their subsidiaries were found among our sample firms. These findings are discussed in …

In What Condition Is A Price Increase Perceived As Fair? An Empirical Investigation In The Cable Car Industry, Thomas Bieger, Isabelle Engeler, Christian Laesser

Faculty of Commerce - Papers (Archive)

This paper investigates the concept of customers' perceived price fairness in the context of different price increase conditions. Several tourism service industries seem reluctant to systematically vary or occasionally rise prices, mostly because of potential negative consumer responses. Previous studies in behavioral pricing confirm that a price increase may be perceived as highly unfair and, with this, may lead to negative consequences for the firm. However, there is some evidence that not all price increase events are perceived equally and that consumers' fairness perception depends on the situational conditions of the respective price event. Drawing on the principle of dual …

Conceptualising A Contemporary Marketing Mix For Sustainable Tourism Marketing, Alan Pomering, Lester W. Johnson, Gary Noble

Faculty of Commerce - Papers (Archive)

Marketers look to the concept of the marketing mix to help them create and present product offerings to target markets. Various conceptualisations of the marketing mix can be found in extant literature, from the traditional Four Ps, to seven Ps for the marketing of services, and broader frameworks for tourism marketing. In this paper we make two contributions to tourism marketing: (1) we synthesise three extant marketing mix frameworks to propose an optimal mix for tourism marketing managers, consisting of ten controllable elements; and (2) we further develop this marketing mix by cross-referencing each of its ten elements with the …

Wireless Regulations And Dynamic Spectrum Access In Australia, Benoit P. Freyens, Mark Loney, Michael Poole

Faculty of Commerce - Papers (Archive)

Australia assigns and allocates spectrum using three broad types of regulatory approaches; command and control, property rights and open access. Each approach entails numerous pros and cons, buttressed by uncertainties over future consumer demand, interference management, barriers to entry, and technological evolution. The development and commercialisation of dynamic spectrum access technologies (DSA) requires new regulatory approaches. This article discusses an array of intermediary, dynamically efficient spectrum management approaches, which may make better use of DSA opportunities. The article then discusses the practical hurdles and legal challenges posed by their adoption and regulation in an Australian context.

Footy Mates And Football Professionals: A Case Study Of Change At An Australian Rules Football Club, Thomas Cole, Patrick M. Dawson

Faculty of Commerce - Papers (Archive)

This paper examines how culture, structure and practice can impede processes of organisational change in examining the formation and development of the Adelaide Football Club (AFC). It charts processes of professionalisation and innovation from the initial formation of the club through to current operations as a South Australian club within the Australian Football League (AFL). A processual framework is utilised in exploring processes of change and the influence of substantive issues, contextual conditions and political decision-making within a local and national sporting environment. Particular attention is given to the history and culture of AFL developments and the transition of AFC …

The Health Service Bus: An Architecture And Case Study In Achieving Interoperability In Healthcare, Amanda Ryan, Peter W. Eklund

Faculty of Commerce - Papers (Archive)

Interoperability in healthcare is a requirement for effective communication between entities, to ensure timely access to up to-date patient information and medical knowledge, and thus facilitate consistent patient care. An interoperability framework called the Health Service Bus (HSB), based on the Enterprise Service Bus (ESB) middleware software architecture is presented here as a solution to all three levels of interoperability as defined by the HL7 EHR Interoperability Work group in their definitive white paper “Coming to Terms”. A prototype HSB system was implemented based on the Mule Open-Source ESB and is outlined and discussed, followed by a clinically-based example.

Destination Choice By Young Australian Travellers: A Theoretical Explanation To A Practitioner Problem, Clifford Lewis, Gregory Kerr, Alan Pomering

Faculty of Commerce - Papers (Archive)

Domestic tourism in Australia is in decline. This is particularly the case with young Australian travellers (YATs) who seem to prefer to travel overseas rather than consume domestic tourism experiences. This paper first provides an overview of theories of destination choice which concludes that such models may be inadequate in understanding destination choice on the part of YATs. A conceptual model of destination choice which examines the potential importance of and relationships between ritual, ritual inversion, and fashion is presented, following which an agenda for research is proposed.

Predicting Online Consumer Information Needs Using Heuristics, Robert G. Grant, Rodney J. Clarke, Elias Kyriazis

Faculty of Commerce - Papers (Archive)

This paper proposes a new approach to online behaviour modelling based on heuristic patterns of behaviour. Such patterns of behaviour reflect the consumer’s needs and limited information processing capabilities enabling more effective serving of information relevant to the consumer’s needs in real time. Using website interactivity or data exchange with consumers through a purchase process offers previously untapped opportunities for value cocreation. The paper concludes with an outline of the requisite research to implement a realtime, needs-based information serving system and the theoretical advances that are likely to be gained from such research.

Cross Country Co-Movements Of Gdp Growth Rates: Are They Systematic?, Abbas Valadkhani, Charles Harvie

Faculty of Commerce - Papers (Archive)

Using factor analysis this paper examines discernable patterns of real GDP growth comovementsacross 97 countries, using consistent time series data for the period 1961-2008.Of these countries only 21 are found to form three statistically significant groupings, wheremembership count exceeds more than two. Ten major OECD European countries plus Japanand Hong Kong form the first well-defined common bloc of countries (G12). The second bloc,consisting of six major Asian countries (G6), have GDP growth rates that exhibit a very highdegree of correlation, based on their robust factor loadings. The last group of countiescollectively witnessed a very substantial degree of cross-country growth co-movementsconstituted …

On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin

Faculty of Commerce - Papers (Archive)

Since the calls to view accounting as a cultural defined discipline Geertz’s work yields significant debate from accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately discerned by many accounting methodologists. They overlook the theoretical anchoring Geertzian conception of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. The paper traces the implications of this on fundamental consequences for accounting research methodology and establishes direction to critic with a position …

Unibusiness: The Alumni Magazine Of The College Of Business Administration University Of Northern Iowa, 2009-2010, University Of Northern Iowa. College Of Business Administration.

UNIBiz

Inside This Issue:
-- Advocate for Innovation ••• 4
-- American Aristocracy ••• 2
-- After the Deluge ••• 12
-- Goodbye, Dear Friend and Colleague ••• 15
-- Fast Company ••• 16
-- International Business and Culture ••• 22
-- Alumni News ••• 28

The Impact Of The Crisis On Corporate Responsibility: The Case Of Un Global Compact Participants In The Usa, Jorge Arevalo, Deepa Aravind

Publications and Research

This study is one of the first that examines the impact of the current economic crisis on business and non-business sector’s corporate social responsibility (CSR) efforts. We focus on one key CSR initiative, namely, the United Nations Global Compact (GC). Using survey data from a sample of GC participants in the US, we find that those reporting high CSR integration (i.e. into their policies, programs, performance, and goals), and those reporting lesser conformity to the active GC principles will be affected more by the crisis. Content analysis of CEO statements revealed critical obstacles in managing the risks and opportunities during …

What Could An Executive Coach Do For An Association Football Manager? A Commentary, Margaret M. Hopkins, Deborah A. O'Neil,, Diana Billimoria

Management Faculty Publications

The lead article in this volume highlights several critical aspects of effective leadership in modern times. First, the importance of leadership as an interpersonal, relationship-building endeavor cannot be overstated. Second, the exemplary leader is a caring individual who demonstrates understanding and empathy toward others. For our commentary, we draw upon a well-developed stream of literature germane to these two core issues presented in the article. We compare and contrast the feminine and masculine aspects of leadership. In particular, we discuss the contemporary feminization of leadership and describe several integral attributes of feminine leadership – a communal orientation, transformational behaviors, emotional …

Diversification Premium On Indian Adrs During The Financial Crisis, Rajat Gupta

CMC Senior Theses

Non-arbitrage asset pricing has been an avenue of unending interest to financial academics and practitioners alike. With increased capital outflow being permitted by developing economies, investors now have easy access to securities issued by foreign firms. The issue investigated in this research is concerned with the persistent presence of arbitrage opportunities between depository receipts and domestic stocks of Indian firms during the recent financial crisis. Instead of being priced in parity with one another during the crisis, ADRs of Indian firms were overpriced by as much as 70% for months on end. This thesis investigates the reasons giving rise to …

An Economic Impact Study Of The "Boom" Period Of Baseball Stadium Redevelopment, Emily Mcnab

CMC Senior Theses

The intention of this study is to analyze the economic impact of redeveloped Major League Baseball stadiums opened between 1991 and 2004. Using two empirical models, including an event study, this impact analysis captures the economic conditions of the cities during the opening year of the stadium, as well as the prior conditions leading up to the opening of the stadium, along with any lingering effects or gradual changes in conditions. The impact was measured in relation to the Metropolitan Statistical Areas corresponding to the 18 ballparks included, specifically looking at the impact on employment rates and per capita personal …

How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke

CMC Senior Theses

This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a …

Transfer Pricing: Current Problems And Solutions, Ronald Wu

CMC Senior Theses

The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …