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Executive Option Mix And Firm Litigation Risk, Andrew Cohen 2023 Claremont Colleges

Executive Option Mix And Firm Litigation Risk, Andrew Cohen

CMC Senior Theses

Compensating executives with stock options creates incentives for executives and aligns their goals with shareholders. When examining specific components of equity-based compensation, stock options have a larger incentive effect on executives compared to stock awards as options are priced as a function of stock volatility. Since the option incentive effect is more profound than the stock incentive effect, executives may take on more risk. The relationship between firm risk and litigation can be demonstrated by the pricing of directors’ and officers’ liability insurance, which protects them from the costs of litigation. The purpose of this study is to examine the …


Marketing Through Microcultures On Social Media: An Examination Of Booktok And Independent Bookstores, Wandzia Prytko 2023 Assumption University

Marketing Through Microcultures On Social Media: An Examination Of Booktok And Independent Bookstores, Wandzia Prytko

Honors Theses

This thesis explores the role of microcultures in social media marketing, by focusing on the BookTok microculture and its significant role in the marketing strategies of independent bookstores. The research includes an examination of microcultures and their impact on businesses, the effectiveness of the key social media marketing tactics used on TikTok, what BookTok is, how independent bookstores engage with BookTok, and an interview with an independent bookstore on their uses of BookTok.


An Analysis Of Salary Difference For Left-Handed Pitchers, Jarrett Korson 2023 Claremont Colleges

An Analysis Of Salary Difference For Left-Handed Pitchers, Jarrett Korson

CMC Senior Theses

This thesis examines whether there is a difference in salary for left-handed pitchers in Major League Baseball. I review prior research regarding the valuation of MLB pitchers, salary discrimination in baseball, and left-handed pitchers to shape my methodology. Using Sean Lahman’s Baseball Database, I utilize various regression models to analyze effects on salary. Variables are transformed into cumulative, per 9- inning values and left-handed interaction variables are created to observe any difference in salary experienced only by left-handers. The models show that for variables with a statistically significant effect on salary, left-handers experience a statistically significant effect on salary above …


Assessing The Entrepreneurship Ecosystem In Egypt Through A Gender Lens, Hala Wasef Hattab 2023 The British University in Egypt

Assessing The Entrepreneurship Ecosystem In Egypt Through A Gender Lens, Hala Wasef Hattab

Business Administration

Purpose: According to the Egyptian Start-up Ecosystem Report (ITIDA, 2021), Egypt has one of the foremost start-up ecosystems on Africa, both in terms of levels of start-up activity and inward investments. Yet the county lags in terms of women’s participation in founding start-ups. According to the latest Global Entrepreneurship Monitor report for Egypt, the entrepreneurial activity rate for women was 5.7%, while that of Egyptian men was 16.7%, despite women’s positive attitudes towards entrepreneurship. Methodology: The current research has an exploratory nature and aims at analysing entrepreneurship ecosystem in Egypt through a gender lens to highlight the factors that are …


Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic, Nurul Hidayah, Lucky Nugroho, Harry Suharman, Anees Janee Ali 2022 Universitas Mercu Buana, Indonesia

Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic, Nurul Hidayah, Lucky Nugroho, Harry Suharman, Anees Janee Ali

ASEAN Journal of Community Engagement

This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers …


Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich 2022 North Dakota State University--Fargo

Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich

The North American Accounting Studies

In a recent manuscript, Brajcich and Friesner (2022) proposed a new methodology to assess financial comparability in not-for-profit organizations. Their approach utilizes entropy-based information theory, and thus requires few prior assumptions about the formation and implications of financial statement comparability. This manuscript assesses the practical utility of the Brajcich and Friesner (2022) methodology by comparing its results to those generated by nonhierarchical cluster analysis. The analysis was conducted using balance sheets drawn from Washington State critical access hospitals in 2019, using a similar set of hospitals and an identical set of variables outlined in Brajcich and Friesner (2022). We find …


History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey 2022 University of Wisconsin Oshkosh

History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey

The North American Accounting Studies

The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …


The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan 2022 Ohio Northern University

The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan

The North American Accounting Studies

There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …


Travel Motivations And Constraints Of Solo Women Travelers In Turkey, Egemen G. Tukenmez 2022 Alanya Alaaddin Keykubat University

Travel Motivations And Constraints Of Solo Women Travelers In Turkey, Egemen G. Tukenmez

Journal of Mediterranean Tourism Research

Developments in the field of technology and transportation have accelerated people to travel and encourage consuming tourism products. For this reason, interest of people for individual travels increases year by year along with package tours. Solo travel, which has important parts of individual travel, is one of the crucial elements in travel industry. An important part of this travel is composed by women. Women interest travel solo with different motivations. In this way, they tend to consume different types of touristic products. However, travel constraints that experienced during solo travels affect satisfaction level of solo women travelers. For this reason, …


Effects Of Bisphenol A And Nicotine On Cytochrome P450s In Brain And Liver Of Pregnant Rats, Mohammad Merii, Manal Fardon, Mahmoud Khalil 2022 Department of Biology, Faculty of Science, Beirut Arab University

Effects Of Bisphenol A And Nicotine On Cytochrome P450s In Brain And Liver Of Pregnant Rats, Mohammad Merii, Manal Fardon, Mahmoud Khalil

BAU Journal - Science and Technology

Bisphenol A (BPA), a widely used chemical, is associated with endocrine disruption through its interactions with the aryl hydrocarbon receptor (AhR). BPA crosses into the human body mostly through migration from plastic packaging into the daily diet. AhR regulates the expression of drug-metabolizing enzymes (DMEs), including numerous CYP450s, and mediates xenobiotic reactions. This study aims at examining how the expression of CYP450s expression is affected, in the brain and liver of pregnant rats, by exposure to BPA and nicotine. Pregnant female Sprague-Dawley dams were exposed to increasing doses of BPA; 0 (control), 50, 500, and 5000 g/kg/day , or in …


Concrete Mix Design Using Abrams And Bolomey Methods, Salem Abdelgader, Marzena Kurpinska, Hakim Abdelgader, Jamal Khatib 2022 Global Service Centre in MacGregor Company, Gdansk, Poland

Concrete Mix Design Using Abrams And Bolomey Methods, Salem Abdelgader, Marzena Kurpinska, Hakim Abdelgader, Jamal Khatib

BAU Journal - Science and Technology

This research studied concrete design methods. To design concrete using two methods, including the Abrams law and the modified Bolomey method. Concrete with assumed compressive strength 25, 30, 35, 40, and 45 MPa was researched. The research was conducted in the laboratory using two types of samples: cubic 15x15x15cm for compressive strength tests and cylinders ϕ-15cm, h-30cm for the splitting strength tests using the Brazilian method.

The analysis of the cement content in the composition of 1m3 of the mixture showed very large differences depending on the calculation method used. The cement content calculated according to the Abrams method ranged …


Development Of Budgetary Slack Research In Indonesia, Rizka Fauziyatun Nisa, Hijroh Rokhayati 2022 Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Development Of Budgetary Slack Research In Indonesia, Rizka Fauziyatun Nisa, Hijroh Rokhayati

Jurnal Akuntansi dan Keuangan Indonesia

This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most …


Digitalizing Business Structure And Remote Working: A Qualitative Data Analysis, Songul Gokhan, Omur N. Timurcanday Ozmen 2022 Dokuz Eylul University

Digitalizing Business Structure And Remote Working: A Qualitative Data Analysis, Songul Gokhan, Omur N. Timurcanday Ozmen

Journal of Mediterranean Tourism Research

With the digitalizing business structure and the transition to the remote working model, many changes have been experienced in working life. We have entered a period in which workflows are carried out away from the workplace via e-mail and social networks, virtual meetings using digital technologies. While the workflows are carried out through digital technologies, individuals encounter many problems such as the conditions of the house in the background, the number of crowds in the house, the number of children, the focusing problems caused by noise, productivity, performance, work-life balance, motivation, social isolation and loneliness, physical and mental health problems. …


Evaluating The Degree Of Using Islamic Financing Instruments Based On The Concept Of Indebtedness And Its Developmental Importance (A Case Study Of Palestine Islamic Banks 2013-2019), Azmi Awad 2022 Al-Zaytoona University for Sciences and Technology, Palestine

Evaluating The Degree Of Using Islamic Financing Instruments Based On The Concept Of Indebtedness And Its Developmental Importance (A Case Study Of Palestine Islamic Banks 2013-2019), Azmi Awad

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to shed light on the Islamic financing instruments based on the concept of Indebtedness and indicate the degree of the use of those instruments in the Islamic banks during 2013-2019. This could be achieved by indicating the size and degree of concentration of the use of those instruments and the fairness of their distribution to various economic sectors on the one hand, and explaining the developmental importance of those financing instruments in the economy on the other hand. The researcher used the descriptive analytical approach and the comparative approach. To test the validity of the hypotheses, Pearson …


Evaluation Of The Practice Of Community Pharmacists In Amaran City In Yemen To Community Pharmacy Profession During The Coronavirus Pandemic (Covid-19) – A Field Study, Mohammed Qatinah, Abdulaziz Saran, Yasser Al-Salaway, Rasha Hobish, Munif Shaalan 2022 Applied College of Science & Technology - Amaran, Yemen

Evaluation Of The Practice Of Community Pharmacists In Amaran City In Yemen To Community Pharmacy Profession During The Coronavirus Pandemic (Covid-19) – A Field Study, Mohammed Qatinah, Abdulaziz Saran, Yasser Al-Salaway, Rasha Hobish, Munif Shaalan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed to assess the practice of community pharmacists in Amran City of the profession of community pharmacy during the coronavirus pandemic (COVID-19). The study used the descriptive approach, using a questionnaire that was distributed in October 2020, to a sample of (91) community pharmacists working in pharmacies in Amran City. The results of the study showed that the mean of the responses of the sample members about practicing the profession of community pharmacy amounted to (4.1262) with a standard deviation of (0.306) which is high, the mean of the axis of the precautionary measures reached (3.9135) with a …


The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo 2022 University College of Science and Technology, Gaza, Palestine

The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.

To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.

The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …


Social Media Addiction- Risk Of Addiction In India Measured Through Bergen Social Media Addiction Scale(Bsmas, Shivani Arora, Manoj Kumar, Kaashvi Piplani 2022 Professor, SBS College, Delhi University, New Delhi-110070, India

Social Media Addiction- Risk Of Addiction In India Measured Through Bergen Social Media Addiction Scale(Bsmas, Shivani Arora, Manoj Kumar, Kaashvi Piplani

Management Dynamics

Background: Social Media usage is on the rise since its inception in the early 2000s. Though some aspects of Behavioral Addictions like Online gaming have been recognized as addictions, excessive social media usage requires more studies to validate the same. The study considers the General Pathological Internet Use aspect of the Cognitive Behavioural Model theory in its approach to deciphering Social Media Addiction.

Objective: This study aims to determine what percentage of the population studied is at a high risk of developing Social Media Addiction and analyzes the factors prevalent to Indian users, The shorter version of the Bergen Social …


Why Do Nations Fail In Developing Industries And Sustaining Productive Gdp? A Contrarian Perspective, Jay Nathan 2022 St. John's University - New York

Why Do Nations Fail In Developing Industries And Sustaining Productive Gdp? A Contrarian Perspective, Jay Nathan

Journal of Global Awareness

Few nations develop and sustain industries for quality and productive gross domestic product (GDP). Understandably, nations differ in their political, economic, natural resources, and technological strengths. Extracting natural resources and exporting them to industrially developed nations and corporations will not contribute to creating new wealth domestically, especially for nations at the bottom of the global industrial pyramid. Additionally, paying attention to the GDP breakdown of industries, and identifying value-adding industries for the future sustainable growth of a nation, is relevant. Instead of the status quo, following GDP growth for its own sake, the contrarian approach is to make strategic choices …


Cultural Profile As Determinant Of Work Outcomes In A Collectivist Context, Edward Akoto, Emmanuel Owusu, Prince Gyimah, Augustine Acheampong, Veronica Adu-Brobbey 2022 Henderson State University, USA

Cultural Profile As Determinant Of Work Outcomes In A Collectivist Context, Edward Akoto, Emmanuel Owusu, Prince Gyimah, Augustine Acheampong, Veronica Adu-Brobbey

Journal of Global Awareness

Extant research evidence shows that interpersonal bonds—the bond to the immediate supervisor and work team—have an incremental predictive effect in western settings, neglecting emerging economic and cultural environments. This study, thus, examines the impact of cultural profiles on interpersonal bonds and related performance in an emerging market context. Specifically, the study examines the emergence of profiles based on micro-level psychological collectivism (individualism) and power distance orientations. The study further examines the effect of the emerged profiles on interpersonal bonds and the performance of activities related to the targets of the bonds. A survey questionnaire was used to collect data from …


Diversity And Employees’ Challenges In The Workplace: The Case In Selected Resorts In Calamba City, Laguna, Philippines, Mark Gabriel Aguilar, Rizza Fonacier, Andrea Duldulao, Shella Marie Pangilinan, Jeanella Mae Paz, Sheryll Cruz, Trisha Mae Nicole Marticio, Vivialyn Pecayo 2022 Emilio Aguinaldo College, Philippines

Diversity And Employees’ Challenges In The Workplace: The Case In Selected Resorts In Calamba City, Laguna, Philippines, Mark Gabriel Aguilar, Rizza Fonacier, Andrea Duldulao, Shella Marie Pangilinan, Jeanella Mae Paz, Sheryll Cruz, Trisha Mae Nicole Marticio, Vivialyn Pecayo

Journal of Global Awareness

With present issues pertaining to discrimination and underrepresentation, the growing demand towards equality and equity in society as reflected in legislative bills being filed, street demonstrations, and organized programs, and the number of studies that confirms higher productiveness of diverse workplaces, employers are expected to evaluate prospective employees' socio-demographic profiles aside from knowledge, skills, and personality. This has led to this study that aims to develop a conclusion if the workplace in the tourism industry, resort establishments in Calamba City, Laguna, embraces diversity, as well as to know the challenges that employees experience in working with colleagues who have different …


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