Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (5798)
- Western Kentucky University (2924)
- American Dental Association (2409)
- Morehead State University (2304)
- East Tennessee State University (2262)
-
- Walden University (1953)
- University of North Florida (1617)
- Singapore Management University (1494)
- University of Nebraska - Lincoln (1037)
- Technological University Dublin (828)
- Grand Valley State University (709)
- California State University, San Bernardino (694)
- University of Nevada, Las Vegas (685)
- Brigham Young University (657)
- Edith Cowan University (613)
- Kennesaw State University (597)
- Lindenwood University (584)
- University of Arkansas, Fayetteville (572)
- Nova Southeastern University (524)
- University of South Florida (506)
- Georgia Southern University (469)
- Old Dominion University (443)
- Universitas Indonesia (443)
- Liberty University (391)
- Utah State University (389)
- Case Western Reserve University (363)
- University of Central Florida (323)
- California Polytechnic State University, San Luis Obispo (321)
- Marquette University (320)
- Eastern Illinois University (313)
- Keyword
-
- Industry (2087)
- Kentucky (2080)
- Infrastructure (1962)
- Health Insurance (1553)
- Florida Blue Archives (1524)
-
- Blue Cross of Florida, Inc. -- Archives (1349)
- Economic Development (1217)
- Blue Shield of Florida, Inc.-- Archives (1207)
- Health insurance -- Florida -- Jacksonville -- History -- 20th century -- Archives (1203)
- Hospitalization insurance -- Florida -- Jacksonville -- History -- 20th century -- Archives (1203)
- BlueCross and BlueShield of Florida, Inc. -- Archives (1202)
- Health maintenance organizations -- Florida -- History -- 20th century -- Archives (1202)
- Florida Medical Service Corporation -- Archives (1193)
- Health insurance -- Florida -- Jacksonville -- History -- 21st century -- Archives (1187)
- Health maintenance organizations -- Florida -- History -- 21st century -- Archives (1186)
- Hospitalization insurance -- Florida -- Jacksonville -- History -- 21st century -- Archives (1186)
- Florida Hospital Service Corporation -- Archives (1184)
- Medical care -- Florida -- Jacksonville -- Cost control -- History -- 20th century -- Archives (1161)
- Economic development (922)
- Leadership (861)
- Business (789)
- Marketing (759)
- Management (755)
- American Dental Association (725)
- Newsletter (680)
- Oral health (637)
- Newspaper (623)
- Professional association (623)
- Broadsheet (621)
- Paper (621)
- Publication Year
- Publication
-
- ETSU News (2089)
- Walden Dissertations and Doctoral Studies (1856)
- Florida Blue Archives Printed Materials (1543)
- Newsletters (1405)
- Industry Guides (AAGs), Risk Alerts, and Checklists (767)
-
- Theses and Dissertations (767)
- Research Collection Lee Kong Chian School Of Business (754)
- Guides, Handbooks and Manuals (701)
- ADA News (621)
- The Foundation Review (598)
- WKU Administration Documents (581)
- ADA News Letter (570)
- Faculty Publications (528)
- Morehead State Press Release Archive, 1961 to the Present (498)
- The Journal of the Michigan Dental Association (495)
- Honors Theses (486)
- Journal of Accountancy (388)
- Dissertations (369)
- Theses (366)
- Staff Congress Records (342)
- Association Sections, Divisions, Boards, Teams (333)
- Faculty Senate Records (330)
- Tax Adviser (314)
- Morehead State Board of Regents Agenda Books and Meeting Minutes (288)
- International Journal of Religious Tourism and Pilgrimage (282)
- Inland Empire Business Journal (267)
- Electronic Theses and Dissertations (249)
- The Journal of Values-Based Leadership (247)
- Chulalongkorn University Theses and Dissertations (Chula ETD) (246)
- Woman C.P.A. (246)
- Publication Type
Articles 4621 - 4650 of 51405
Full-Text Articles in Entire DC Network
2024 August, Morehead State University. Office Of Communications & Marketing.
2024 August, Morehead State University. Office Of Communications & Marketing.
Morehead State Press Release Archive, 1961 to the Present
Press releases for August of 2024.
Unravelling The Missing Link: Climate Risk, Esg Performance And Debt Capital Cost In China, Yu Yan, Xinman Cheng, Tricia Ong
Unravelling The Missing Link: Climate Risk, Esg Performance And Debt Capital Cost In China, Yu Yan, Xinman Cheng, Tricia Ong
Research outputs 2022 to 2026
The concept of sustainability has developed significantly from an unrealistic abstract ideology to a framework that can measure companies’ environment, society and corporate governance (ESG) performance. While extensive research has established some relational impacts of ESG performance on debt capital cost (DCC), this paper contends that a comprehensive review of these impacts is incomplete without screening them through the lens of climate risk (CR). Companies are subjected to CR that comprises physical and transition factors resulting from climate change. This paper aims to unravel the missing link between CR and ESG performance, and the consequent impacts on DCC. This paper …
Understanding The Motivations Behind Engaging With Hospitality-Related Facebook Fan Pages, Kunsoon Park, Xu Li
Understanding The Motivations Behind Engaging With Hospitality-Related Facebook Fan Pages, Kunsoon Park, Xu Li
Journal of Global Hospitality and Tourism
Understanding the motivations behind social media participation is crucial for brand managers looking to enhance customer loyalty and attract new customers. This study explores the factors driving consumer engagement with hospitality brand Facebook pages, identifying key motivations and engagement patterns. Utilizing a comprehensive multi-phased methodology—descriptive analysis, factor analysis, canonical correlation analysis, cluster analysis, and discriminant analysis—data were gathered from a survey of 501 adults engaging with the Facebook page. The results show that consumers prioritize brand interaction, social integration, and information-seeking over entertainment or rewards. Two distinct consumer groups emerged: passive observers and active participants, with a preference for contributing …
Do Social Support, Supervisory Feedback, And Job Stress Matter To An Employee’S Sense Of Ownership? Context In The Lodging Sector, Aladin M. Ibrahim, Zyra R. Cabrera, Rodin S. Pescuela
Do Social Support, Supervisory Feedback, And Job Stress Matter To An Employee’S Sense Of Ownership? Context In The Lodging Sector, Aladin M. Ibrahim, Zyra R. Cabrera, Rodin S. Pescuela
Journal of Global Hospitality and Tourism
In the face of intensified competition within the hospitality sector, exacerbated by the challenges of post-pandemic recovery, organizations are increasingly focused on re-engaging employees impacted by workforce reductions and retaining those who demonstrate a strong sense of attachment, care, and commitment to their workplace. These ownership behaviors are pivotal in fostering organizational stewardship and driving performance. However, the question arises: how can organizations cultivate and enhance these positive employee behaviors? This study investigates the influence of leader- and work-related factors, including social support, supervisory feedback, and job stress, on employees’ sense of ownership towards their organization. Employing a survey methodology, …
Managing Tourist Booking Intentions: A Study Of Hotel Marketing Strategies During The Covid-19 Crisis In Cyprus, Chrystalla Markou, Giannis Theofanous, Doros Michael
Managing Tourist Booking Intentions: A Study Of Hotel Marketing Strategies During The Covid-19 Crisis In Cyprus, Chrystalla Markou, Giannis Theofanous, Doros Michael
Journal of Global Hospitality and Tourism
This study investigates the impact of specific marketing strategies on tourist booking intentions during the COVID-19 crisis in Cyprus, aiming to understand the effectiveness of these strategies in maintaining booking intentions. The study also investigates the challenge of maintaining tourists’ booking intentions during the financial impact of COVID-19. A quantitative, non-experimental correlational study examined the existence, strength, and direction of the relationship between all-inclusive holiday packages, room discounts, and special hotel amenities and hotel accommodations as measured by intentions to select a hotel in the Cyprus hotel industry. For the purpose of this study, 161 tourists who stayed in Cyprus …
Value Capture And Affordable Housing: Insights From Singapore, Sock Yong Phang
Value Capture And Affordable Housing: Insights From Singapore, Sock Yong Phang
Research Collection School Of Economics
To explain the role of value capture in Singapore’s progress, I will first provide some background information on Singapore and its housing sector. I will then take you on a journey back to the 1960s to show how we established our present institutional arrangements for land and housing. I will next describe how housing policies have evolved over the past six decades in response to changing contexts. Finally, I will conclude with the fiscal implications of successful value capture. Where relevant, I will indicate how Singapore’s policies align with George’s views.
Notes On The Future Possibilities Of Engaged Anthropological Research: Why Decolonizing Anthropology Needs Black Diasporic Feminist Theory And Methodologies, Meryleen Mena
Midwest Social Sciences Journal
While in the past decade there have been more ethnographic accounts that shed light on minoritized stories and demystify the specific challenges that women and femmes experience during their research, much is desired to prepare students and junior scholars from marginalized identities for fieldwork research. Reflecting on a moment of precarity in the context of pre-impeachment São Paulo, I explain why the integration of Black diasporic feminist thought, method, and praxis is critical to further decolonizing efforts in anthropology. Beyond reflection, this narrative calls for sustained politically active engagement to establish an anthropology of liberation.
Reducing Mega-Event Syndrome: A Case Study Of Expo 2020, Zehra Abdulla, Christopher S. Dutt
Reducing Mega-Event Syndrome: A Case Study Of Expo 2020, Zehra Abdulla, Christopher S. Dutt
Journal of Global Hospitality and Tourism
The study was designed to explore how Expo 2020, as one of the first mega-events to be hosted in the Middle East, was undertaking steps to avoid many of the negatives of such events, termed mega-event syndrome (MES). A qualitative approach was adopted, where 5 elite face-to-face interviews were conducted with senior officials within Expo 2020 who could offer detailed insights into the planning of the event. Participants were purposefully selected based on their knowledge and experience within Expo 2020. Participants felt that Expo 2020 was not exposed to many of the symptoms of MES largely because of Dubai’s pre-existing …
Crisis To Success: Online Food Delivery For Restaurants’ Sales Performance And Customer Purchase Intention, Wenfang Liu, Jaewook Kim
Crisis To Success: Online Food Delivery For Restaurants’ Sales Performance And Customer Purchase Intention, Wenfang Liu, Jaewook Kim
Journal of Global Hospitality and Tourism
Identifying factors influencing food delivery sales and customers’ intentions amid pandemic restrictions aids strategic planning for restaurant business in uncertain business environments. This paper aims to explore restaurant survival strategies by examining customers’ purchase intentions towards online food delivery services. The results of this paper assist restaurant business in establish a sustainable competitive advantage amidst market crises with a focus on organizational learning for future events. This paper utilized a mixed-method approach and comprised two studies. Study one explores factors affecting online food delivery sales through multiple linear regression analysis. Study two investigates customers’ intentions under online payment concerns through …
From Simple Requests To Complex Conversations: How User Goals Shape Interactions With Chatbots And Switching Intentions, Ehsan Ghasemi, Youngsoo Kim
From Simple Requests To Complex Conversations: How User Goals Shape Interactions With Chatbots And Switching Intentions, Ehsan Ghasemi, Youngsoo Kim
Information Systems Faculty Publications
Studies on complex chatbots (defined as chatbots that involve users in long interactions resulting in making users process many pieces of information and taking many actions) show inconsistencies in the relationship between the perceptions of the complexity of these systems and adoption-related constructs. This paper reports on an ongoing research study that proposes a shift to attend to user goal frameworks and goal magnitudes to study this relationship. In this study, we synthesize the concepts of goal systems theory and goal framing theory to systematically develop a scale for measuring goal magnitudes within different goal frameworks during interactions with chatbots. …
Towards A Privacy-Preserving Healthcare Analytics For Neurological Diseases Management, Gabriel Owusu, Qinyu Liao, Bright Frimpong
Towards A Privacy-Preserving Healthcare Analytics For Neurological Diseases Management, Gabriel Owusu, Qinyu Liao, Bright Frimpong
Information Systems Faculty Publications
This study explores the integration of Differential Privacy (DP) in healthcare analytics, particularly focusing on enhancing data privacy in Machine Learning (ML) applications. We examine the effectiveness of differential private ML in managing sensitive medical data and the trade-offs between privacy and model performance. We use data from the Alzheimer's Disease Neuroimaging Initiative (ADNI) to develop a predictive ML model that classify patients into different stages in the progression of Alzheimer’s disease whilst maintaining privacy in patient data. We contribute to growing literature of healthcare analytics and privacy by demonstrating the feasibility of implementing privacy preserving models on healthcare data …
Understanding The Relationship Between Festival Making Practices And Place : An Investigation Into The Making Of Two Community Arts Festivals In Ireland, Danielle Lynch
Doctoral
Although the importance of arts festivals for places is acknowledged in the literature, there is surprisingly limited understanding of festival making as creative practice, and the manner and extent to which place influences this practice. In recent decades, the global proliferation of art festivals has not been met with a commensurate increase in scholarly or critical examinations regarding their form, function, or content (Merrington, 2016). Indeed, existing studies largely focus on the events themselves and their aftermath rather than the processes underpinning their formation and making (Mair & Smith, 2022). This qualitative study addresses this gap and investigates the dialogical …
How Can Cbdcs Be Designed To Drive Financial Inclusion?, Heng Wang
How Can Cbdcs Be Designed To Drive Financial Inclusion?, Heng Wang
Research Collection Yong Pung How School Of Law
As a new form of national currency, central bank digital currencies (CBDCs) hold the potential to be a transformative innovation that can enhance financial inclusion. However, the realization of this potential is very much contingent on their design. The realization of the benefit is also influenced by the barriers to financial inclusion that were identified in our first blog such as financial literacy, digital divide, and complexity.
Factors Influencing Online Repurchase Intention In Indonesia’S E-Commerce Market: A Structural Equation Modeling Approach, Egia Etha, Pijar Suciati, Ajenk N. Citra
Factors Influencing Online Repurchase Intention In Indonesia’S E-Commerce Market: A Structural Equation Modeling Approach, Egia Etha, Pijar Suciati, Ajenk N. Citra
Jurnal Sosial Humaniora Terapan
The rapid expansion of e-Commerce in Indonesia has revolutionized consumer behavior, shifting preferences from traditional retail to the dynamic world of online shopping. This paradigm shift necessitates a deep understanding of consumer online buying behavior, which unfolds in two critical stages: initial purchase intention and the all-important repurchase intention. The latter is a key determinant of e-Commerce success, reflecting customer loyalty and the overall health of an online business. This research delves into the significant factors driving Indonesian consumers' online repurchase intentions, employing a robust quantitative methodology. A comprehensive survey was conducted with 200 e-commerce shoppers, utilizing both email and …
Maximizing Generative Ai Benefits With Task Creativity And Human Validation, Charu Sinha, Veselina P. Vracheva, Cristina Nistor
Maximizing Generative Ai Benefits With Task Creativity And Human Validation, Charu Sinha, Veselina P. Vracheva, Cristina Nistor
Business Faculty Articles and Research
Much of the existing literature on generative AI applications is conflicting, with findings suggesting that investing in AI will lead to better organizational outcomes but also pointing out that incorporating AI may be a wasteful even counterproductive initiative. We develop a conceptual frame-work to characterize generative AI benefits based on the types of tasks that generative AI may be used for in management. Our work suggests that task creativity plays a key role in successful generative AI outcomes, but human validation - the extent to which a human engages in a supervisory role - is required to reap the benefits. …
Foreword From Editor - 15th Edition, Yandi Andri Yatmo
Foreword From Editor - 15th Edition, Yandi Andri Yatmo
ASEAN Journal of Community Engagement
In this edition, AJCE thoroughly explores the topic of community engagement programs and their impact, as well as innovative and integrative approaches that highlight their potential to improve the community’s livelihood. This issue features four research articles with unique perspectives on community engagement, one review article that critically evaluates existing approaches, and three case-based articles that explore various concepts further and offer practical insights. The contributors to this edition cover diverse expertise in business and economy, humanity and social sciences, communication, design, and education, presenting a comprehensive range of perspectives on community engagement and its practical implementations.
Enhancing The Visibility Of Traditional Craft Puspa Rinengga Batik Through Online Marketing Approaches, Mimi Savitri, Hayatul Cholsy, Uswatun Hasanah
Enhancing The Visibility Of Traditional Craft Puspa Rinengga Batik Through Online Marketing Approaches, Mimi Savitri, Hayatul Cholsy, Uswatun Hasanah
ASEAN Journal of Community Engagement
This study addresses the visibility of traditional craft and focuses on developing a strategy to increase its exposure through online marketing platforms. Puspa Rinengga Batik Studio, a small and medium-sized enterprise in Sleman, Yogyakarta, Indonesia, specializes in creating batik with jangkang motifs. Despite their unique craft, the studio struggled with marketing their products, resulting in an imbalance between production and sales. This study explores a strategy to boost sales by leveraging social media for digital marketing. The approach involves empowering the community through workshops and implementing a sustainability program. As a result of this initiative, the studio successfully utilized social …
Social Entrepreneurship In Sustainable Development: Strengthening The Environmental Perspective, Muhammad Iqbal Rezky, Rasto Rasto
Social Entrepreneurship In Sustainable Development: Strengthening The Environmental Perspective, Muhammad Iqbal Rezky, Rasto Rasto
Journal of Environmental Science and Sustainable Development
Social entrepreneurship and sustainable development are closely related concepts. Social entrepreneurship applies entrepreneurial attributes with a focus on solving major social issues. The relationship between the two demonstrates the contribution of social entrepreneurship in addressing social and environmental problems, reducing poverty, and fostering sustainable economic growth. This research employs a bibliometric approach to analyze trends and patterns in 181 relevant articles published between 2015 and 2023. Findings indicate significant growth in research between 2019 and 2021. Countries and institutions such as Spain, the United States, and Universitat de Valencia stand out in these publications. The bibliometric analysis also reveals influential …
Life Cycle Assessment Of Plastic Packaging Production, Kinanti Larasati, Evi Frimawaty, Ellyna Chairani
Life Cycle Assessment Of Plastic Packaging Production, Kinanti Larasati, Evi Frimawaty, Ellyna Chairani
Journal of Environmental Science and Sustainable Development
The plastic packaging industry has become a significant commodity that penetrates almost every aspect of our lives, requiring greater responsibility from the industry for the life cycle management of their products. Several study methodologies are available to measure the industry's environmental impact, with life cycle analysis (LCA) gaining traction in Indonesia. Therefore, this study aims to measure the environmental impact of the plastic packaging industry analyzed using LCA with a focus on the main potential impact categories of global warming, acidification of the earth, toxicity to humans, formation of photochemical oxidants, and fossil depletion, within the scope of cradle to …
Faculty Diversity, Accreditation, And Sport Management, B. Nalani Butler, Thomas Aicher, Ryan Turcott
Faculty Diversity, Accreditation, And Sport Management, B. Nalani Butler, Thomas Aicher, Ryan Turcott
The COSMA Journal
The lack of racial and gender diversity of faculty within sport management programs has been an area of concern for years. This is an exploratory longitudinal study that compared sport management faculty diversity over the course of five-years to investigate and understand how racial and gender diversity within Commission on Sport Management Accreditation (COSMA) accredited sport management programs has evolved over the years. A content analysis based on the Racial and Gender Report Card (RGRC) created by The Institute for Diversity and Ethics in Sport (TIDES) was used to determine faculty diversity amongst COSMA accredited sport management programs. Results indicated …
What Garfield County Leaders And Residents Can Do To Strengthen The Impact Of Girls And Women In Their Area, Deborah Lin, Susan R. Madsen
What Garfield County Leaders And Residents Can Do To Strengthen The Impact Of Girls And Women In Their Area, Deborah Lin, Susan R. Madsen
Marketing and Strategy Faculty Publications
This idea sheet is based on a 2024 gathering of leaders in Garfield County, with input from 22 individuals. Girls and women face challenges unique to the area in which they live, and the goal of this gathering was to identify those barriers and determine strategies and initiatives that local leaders and residents can implement to address them. This document includes recommendations in the following areas: home and family, education, government and community, business and economics, and culture.
From Vision To Venture: Investigating Small Business Entrepreneurship, Lindsey N. Lapinta
From Vision To Venture: Investigating Small Business Entrepreneurship, Lindsey N. Lapinta
Honors Projects
This research explores the challenges and opportunities faced by small business startups, focusing on the critical factors contributing to their success or failure. More than two-thirds of small business startups fail to deliver a positive return to investors, often discouraging aspiring entrepreneurs. Through an in-depth analysis of existing literature, interviews with successful entrepreneurs, and case studies, this research identifies common patterns and underlying reasons for these failures. Key insights from Tom Eisenmann’s book "Why Start-ups Fail" and Eric Ries’ book "The Lean Startup'' highlight the importance of validated learning, strategic stakeholder management, and the need for startups to pivot or …
A Theory Of Innovation Diffusion: A Simulation Study, Chiquan Guo, Sudipto Sarkar, Sergio Garcia, Russell Adams
A Theory Of Innovation Diffusion: A Simulation Study, Chiquan Guo, Sudipto Sarkar, Sergio Garcia, Russell Adams
Marketing Faculty Publications
This study uses the agent-based modeling technique to discover propositions on innovation diffusion that are empirically testable. It finds the adoption rate is positively related to (1) the size of the population, (2) the degree of heterogeneity in consumer learning in the population, (3) the degree of heterogeneity in consumer innovativeness in the population, and (4) the fit-in- desire in the population for innovation. This research adds insights to the innovation diffusion literature and lays the groundwork for future empirical research.
Human Capital Development And Industrial Sector Growth In Sub Saharan African Countries. An Augmented Pooled Mean Group Estimator, Enongene Betrand Ewane, Etah Ivo Ewane
Human Capital Development And Industrial Sector Growth In Sub Saharan African Countries. An Augmented Pooled Mean Group Estimator, Enongene Betrand Ewane, Etah Ivo Ewane
Arab Economic and Business Journal
Human capital is considered a vital catalyst for industrial sector growth. However, the lack of relevant skills and technical expertise can be a great setback to industrial growth. Thus, this study aimed to examine the effect of human capital development on industrial sector growth in Sub Saharan African (SSA) countries. The study makes use of World Bank data from 1972 to 2021 using a heterogeneous dynamic panel modeling. Due to cross-sectional dependence, both the first and second-generation unit root tests were examined in the study showing evidence of mixed order of integration. The study employed other econometric methods in the …
Motivation In Entrepreneurship: A Guarantee Of Entrepreneurial Success, Mayela Del Rayo Lechuga-Nevárez
Motivation In Entrepreneurship: A Guarantee Of Entrepreneurial Success, Mayela Del Rayo Lechuga-Nevárez
Arab Economic and Business Journal
Amid the complex social and economic environment, motivation in entrepreneurs is vital. Thus, this study aims to analyze motivation as an essential element in entrepreneurship in the city of Victoria de Durango, Dgo. A quantitative method with a cross-sectional scope and a questionnaire were used. The study employed a non-probabilistic convenience sampling, considering the characteristics of the sample, which was determined following the inclusion criterion which is entrepreneurship from the city of Victoria de Durango. A total of 100 entrepreneurs from a population of 134 were studied. The findings of the study showed that motivation has a significant impact on …
Factors Affecting Adoption Of Cooking Gas In Ilorin Metropolis, Nigeria, Muhammad-Bashir Owolabi Yusuf, Ridwan Olabisi Yusuff, Dauda Ishola Jimoh
Factors Affecting Adoption Of Cooking Gas In Ilorin Metropolis, Nigeria, Muhammad-Bashir Owolabi Yusuf, Ridwan Olabisi Yusuff, Dauda Ishola Jimoh
Arab Economic and Business Journal
This research delved into the influencing factors behind the adoption of cooking gas in the Ilorin metropolis. The primary aim was to investigate the growing trend of adopting cooking gas in this area. The study utilized Binary Logistic Regression as its analytical method to assess the relationships between various variables. The findings unveiled several key insights. Firstly, there exists a noteworthy negative correlation between the age of households and their inclination toward adopting cooking gas (0.641, p < 0.05). On the other hand, the level of education displayed a positive but insignificant association with gas adoption. Factors like Family Size, Occupation, Safety, and the Availability of other energy sources demonstrated a positive yet insignificant correlation with the adoption of cooking gas. Notably, household income exhibited a statistically significant positive relationship with cooking gas adoption (1.547, p < 0.05). Conversely, the presence of gas shops showed an insignificant positive relationship with households' decisions to adopt cooking gas. Moreover, the level of awareness and social influence exhibited insignificant negative associations with households' decisions to adopt cooking gas. Aligned with these findings, the study proposes recommendations for action. It suggests that the Nigerian government should focus on elevating educational standards and promoting an improved quality of life to incentivize fuel substitution. This shift can lead to more efficient energy usage and mitigate adverse environmental, social, and health impacts. This approach can significantly reduce wood energy consumption, subsequently relieving pressure on wood resources and aiding in the effort to combat deforestation.
Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia, Gamal Batara, Jalaluddin Jalaluddin, M. Rizal Yahya
Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia, Gamal Batara, Jalaluddin Jalaluddin, M. Rizal Yahya
Journal of Accounting Auditing and Business
The aim of this study is to explore the first year of Key Audit Matters (KAMs) disclosure in Indonesia, which has been fully adopted since 2022. The research reports on matters published in 806 statutory audit reports of listed companies in 2022. This study provides the first description of KAMs disclosure by Indonesian public companies. The findings suggest that the most common KAM disclosures are related to "allowance for doubtful debt," "revenue (excluding fraud)," "valuation of inventories," "fixed assets (including depreciation)," and "property valuation." The study found differences between Big-4 auditors and non-Big-4 auditors concerning the average number of KAMs …
Three Essays In Food Security And The U.S. Sugar Program, Jacob Michels
Three Essays In Food Security And The U.S. Sugar Program, Jacob Michels
Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–
Chapter one devises an approach to adjust estimates of the number of food insecure for changes in sedentarism over time. Existing methodologies are biased upwards and date back several decades. We build a household model utilizing a Stone-Geary utility function, which rationalizes households shifting their labor decisions towards sedentary activities. Our comparative statics examine the impacts of changes in the productivities of sedentary types, as opposed to my physically demanding types, of activities and also their returns. Our empirical approach is informed by our theoretical model and comparative statics, in which we construct a unique pseudo-panel dataset. Sitting time serves …
Harnessing The Power Of Large Language Models (Llms) In Crafting Employee Manuals: A Case Study Of A Small Local Restaurant, Camille Rawinski, Jangwoo Jo
Harnessing The Power Of Large Language Models (Llms) In Crafting Employee Manuals: A Case Study Of A Small Local Restaurant, Camille Rawinski, Jangwoo Jo
ICHRIE Research Reports
This study examines the efficacy of Large Language Models (LLMs), specifically GPT-4, in creating employee manuals for small businesses, focusing on a family-owned restaurant. Addressing the psychological contract theory, the research explores how LLMs can aid in drafting manuals that articulate implicit employer-employee expectations within the unique context of small businesses. The study involves a comprehensive content analysis of an LLM-generated manual, evaluating its legal compliance, operational relevance, and alignment with the restaurant's culture. Results highlight LLMs' potential in addressing resource and expertise constraints while also underscoring challenges such as ensuring legal accuracy and maintaining the nuances of the psychological …