Business Commons^™

Preface And Introduction To Generation A: Research On Autism In The Workplace, Cristina M. Giannantonio, Amy E. Hurley-Hanson

Business Faculty Books and Book Chapters

No abstract provided.

The Influence Of Local Embeddedness On The Economic, Social, And Environmental Sustainability Practices Of Regional Small Firms, Jalleh Sharafizad, Janice Redmond, Craig Parker

Research outputs 2022 to 2026

Despite growing research on economic, social, and environmental sustainability, few studies explore all three sustainability pillars and implemented practices, in the context of regional small firms. This study uses a novel integration of two theoretical concepts, local embeddedness, and sustainability embeddedness orientation, to fill this knowledge gap. Using 26 interviews, the study highlights the nuanced interconnectedness of three new theoretical concepts that link local embeddedness and sustainability embeddedness–locally embedded sustainability values, spatially-driven sustainability and locally adapted sustainability. An integrated theoretical framework is provided that uses the three new concepts to explain how and why small firm local embeddedness in regional …

Benchmarking Global Carrier Status In The Airline Industry, Darren Ellis, Steven Leib

Journal of Aviation Technology and Engineering

Over the past decade or so and through the onset of the COVID-19 pandemic, a number of airlines have risen to global prominence in Asia (especially China), the Middle East, Latin America, Africa, and elsewhere. As each develops, many industry observers are questioning the extent to which these airlines will rival current industry heavyweights around the world. This paper aims to provide a basis for assessing what constitutes a major global carrier in the airline industry, including the likelihood of being so in the foreseeable future. Three key metrics are employed to gauge the global reach of an airline and …

Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution, Essa Tarawneh, Baker Al Tarawneh

Al Jinan الجنان

This research has to address the concept of Target Costing as one of the cost accounting inputs, and to show the goals of the cost strategy to serve the modern strategic management, especially in a market dominated by a lot of strong and sharp competition which force the companies to improve their competitive position and competitive advantage through a number of possible strategies to achieve this, including the command and leadership in the area of calculating cost and planning

The Standards Controlling The Islamic Finance Designs, Ashraf Dawaba

Al Jinan الجنان

الهندسة المالية قديمة قدم المعاملات المالية ذاتها ، وإن كانت كمصطلح عرف طريقه للوجود والانتشار في الثمانينات من القرن الماضي لمواجهة المخاطر التي تتعرض لها منشآت الأعمال . وقد كان سوق رأس المال المنطلق الأساسي للهتدسة المالية، فمن خلاله ابتكرت العديد من الأدوات والعملياتالمالية وعملت على صياغة حلول خلافة لمشاكل التمويل. وبات مصطلح الهندسة المالية لصيقاً بالمشتقات المالية بدرجة كبيرة.

ومن خلال مصطلح الهندسة المالية الإسلامية، وإن كان مضمونه يمتد عبر جذور الماضي من عهد الرسالة، فقد عرف المسلمون الأوائل إدارة المخاطر والابتكار والتطوير ووضع حلول مبدعة لمشاكلهم المالية في إطار البيئة التي كانوا يعيشون فيها.

وتسعى هذه الدراسة إلى …

Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab

Al Jinan الجنان

Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional …

Practical Procedures For Relocating An Establishment’S Headquarters Either Fully Or Partially (A Case Study On The Zakat House In The State Of Kuwait, Abdulrahman Bubshite

Al Jinan الجنان

This study aims to identify the practical procedures for moving an establishment to a new or additional headquarters through a case study on the Zakat House in the State of Kuwait ,the technical needs for equipment and automatic linking of buildings to enable business continuity and clarify the role of senior management to supervise the implementation of procedures by forming committees and work teams and providing budget. The study made recommendations ,including enlarged startup preparations for transportation ,such as forming committees and distributing tasks assigned to them to ensure no overlap in the implementation of the work and the adoption …

تشخيص واقع تطبيق إدارة الجودةالشاملة في المستشفيات اللبنانية, Wael Attar, Kamel Barbar

Al Jinan الجنان

The aim of this study is to diagnose the reality of the application of total quality management in Lebanese hospitals. In order to achieve this, the tow researcher have selected a stratified random sample of 203 workers from the community of study which is represented by the number of workers employed in Al Rassoul Al Aazam Hospital , Beirut. A questionnaire was distributed to them it has been verified to prove its sincerity and persistence. It included over 21 items distributed on the four axes: Focusing on the customer (patient), continuous improvement, top management commitment, and employee involvement. By entering …

Governance Of Commercial Banks And Their Impacts On The Marketing Performance, Allam Mawlawi

Al Jinan الجنان

The following paper investigated the influence of Lebanese commercial banking governance on the performance of marketing in the banking sector. The researcher used a questionnaire to investigate about the impact of the governance in commercial banks on the marketing performance. The sample size was chosen based on probabilistic sampling, filled by top marketing managers and supervisors directing the marketing department of the bank. The researcher secured confidentiality for the banks name. The researcher decided to use the SPSS as a tool for data analysis. This research proposed that banking governance has four components that affect the marketing performance in the …

The Product Test Scheduling Problem, Megan Wydick Martin, Cliff Ragsdale, John Fico, Carlos G. Cajica-Sierra, Richard M. Fetcenko

International Journal of Applied Management and Technology

This research focused on product test scheduling in the presence of in-process and at-completion inspection constraints. Such testing arises in the context of the manufacture of products that must perform reliably in extreme environmental conditions. Often, these products must receive a certification from prescribed regulatory agencies at the successful completion of a predetermined series of tests. Operational efficiency is enhanced by determining the optimal order and start times of tests so as to minimize the makespan while ensuring that technicians are available when needed to complete in-process and at-completion inspections. We refer to this as the product test scheduling problem. …

Revenue Management As Competitive Advantage: Keep In House Or Outsourse?, Mehmet Altin

Rosen Research Review

The hotel industry faces multiple pressures and effective profit maximization can make or break a hotel. Revenue management (RM) is a key tool in a responsible hotel manager’s arsenal. But not all hotels have the skills or resources to implement this process effectively inhouse. Dr. Mehmet Altin of UCF Rosen College of Hospitality Management, applies a resource-based view (RBV) to understand how hotel decision makers approach RM: do they invest in internal development or outsource the RM function?

Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon

St. Mary's Journal on Legal Malpractice & Ethics

This Article discusses the continuing legal education (CLE) visual advocacy documentary-style program, which Garrick Apollon (author of this Article) researched and developed. The case study for this CLE documentary-style program is the film Inside Lehman Brothers—a documentary film by Jennifer Deschamps which chronicles the story of the Lehman whistleblowers. The film presents Mathew Lee, former senior vice president overseeing Lehman’s global balance sheet; Oliver Budde, former in-house counsel (associate general counsel) of the Lehman Brothers; and the racialized female mid-tier manager whistleblowers, who all paid a steep price in the 2008 American subprime mortgage crisis, while many of the …

Invited Perspective - Nutritional Needs And Implications For Children In Subsistence Marketplaces, Nagendra Rangavajla

Subsistence Marketplaces

Today, while the number of stunted children is decreasing in all geographies, the progress is not consistent. Moreover, there is an increasing prevalence of overweight and obesity among children and adolescent. Globally, about half of all children under five do not receive essential nutrients, often unnoticed until too late. On the other end of the spectrum, the incidence of overweight and obesity in 5-19 year old has increased from 4% in 1975 to 18% in 2016 ¹. These trends reflect a ‘triple burden of malnutrition’, a burden that impacts the survival, growth, and development of children, and in turn, …

The Effects Of Environmental Corporate Social Responsibility On Financial Returns, Kevin Acevedo

Theses and Dissertations

A major issue concerning companies is global warming and the impact that firms have on the environment. Companies are taking steps towards sustainability, but it is unclear if sustainable business practices are beneficial to companies’ financial performance. This paper examines the effect of environmental corporate social responsibility (CSR) of Fortune 250 companies on financial performance. The analysis reveals significant effects on financial performance, but they are inconsistent and hard to interpret.

Chargemasters In The Age Of Hospital Price Transparency, Anthony Drumm

Theses, Dissertations and Capstones

Introduction: The cost of health care services in the United States (U.S.) varies from state to state and facility to facility. The compilation of such costs and their associated codes is referred to as a chargemaster, or charge description master (CDM), and each is unique to an individual facility. . The implementation of the 2019 Centers for Medicare and Medicaid (CMS) Hospital Price Transparency Rule was an initial step toward consumer empowerment by making services more shoppable but published CDM data failed to present the information most pertinent to patients: total out-of-pocket costs and the availability of lower-cost alternatives. Initiatives …

The Effect Of Magnet Hospitals On Nursing Burnout, Jonathan Settle, Michael Davis

Theses, Dissertations and Capstones

Introduction: Burnout has been a problem in health care for many years and it has particularly affected nurses. Nurse burnout was associated with worsened outcomes for nurses such as increased turnover or quitting and lower job satisfaction. There was a question as to how work environment and governance style influenced burnout.

Purpose of the study: The purpose of this research was to examine Magnet-designation status in U.S. hospitals, specifically shared governance and structural empowerment, and its effects on the rates of nurse burnout, nurse turnover, and job satisfaction of nurses.

Methodology: This study utilized a literature review. Four databases as …

Costs And Length Of Stay Associated With Treating Neonatal Abstinence Syndrome, Kimberly Stanfield, Kylie Day

Theses, Dissertations and Capstones

Introduction: Neonatal Abstinence Syndrome has been costly for the healthcare system, for every 19 minutes a baby was diagnosed in 2021. Costs and Length of Stay both had been increased for newborns diagnosed. Medically Assisted Treatment for expecting mothers has shown to decrease costs and length of stay for newborns with neonatal abstinence syndrome.

Methodology: This study utilized a literature review and a semi-structured interview. Three databases were used to collect 126 total sources. These sources were reviewed and reduced to 30 total sources that were used in the written research. Of these, 14 sources were used in the results …

Impact Of Cognitive Behavioral Therapy On Military Suicide Rates, Madison Lett, Jamia Bird

Theses, Dissertations and Capstones

Introduction: Suicide has been labeled a serious public health dilemma in the United States. Military personnel have suicide rates greater than non-military individuals. Cognitive Behavioral Therapy has been used as a means to help military personnel to overcome suicidal thoughts and feelings.

Purpose of the Study: The purpose of this study was to analyze the effect of Cognitive Behavioral Therapy on military patients’ mental health and how it affects the rate of suicidal ideation, suicide attempts, and deaths by suicide in military patients.

Methodology: This study utilized a literature review and a semi-structured interview with a Veteran Affairs social worker. …

Childhood Obesity And Adverse Childhood Experiences: The Role Of Medicaid Expansion, Sonya Dunlap

Theses, Dissertations and Capstones

Introduction: Obesity was defined as a Body Mass Index (BMI) over the 95th percentile as determined by the Centers for Disease Control and Prevention (CDC). Childhood obesity has been a worldwide concern, but has disproportionately affected the socioeconomically disadvantaged, racial/ethical minorities, and rural children. The presence of Adverse Childhood Experiences (ACEs) contributed to social and health problems. ACEs included the areas of domestic violence, mental illness, neighborhood violence, parent or guardian death, divorce or separation, parent or guardian incarceration, and substance misuse.

Purpose of Study: The purpose of this research was to compare the ACEs scores with childhood …

Covid-19 Financial Consequences In United States Hospitals, Hannah T. Osburn, Murat Mert Solakoglu, Gretel Toloza Alvarez

Theses, Dissertations and Capstones

Introduction: Since the wake of the coronavirus pandemic, United States (U.S.) hospitals have struggled to stay financially afloat amid the constant battle with unprecedented circumstances and financial consequences from the pandemic. The purpose of this research was to analyze the financial consequences of COVID-19 for U.S. hospitals to determine the impact on the number of inpatient cases, length of stay (LOS), surgeries performed, and operating expenses. The hypothesis was that U.S. hospitals were financially affected by the consequences of COVID-19, having more inpatient cases, increased LOS, fewer surgeries performed, and higher operating expenses.

Methodology: The methodology for this …

Sars-Cov-2 And Its Impact On Emergency Medicine, Abby Fowler

Theses, Dissertations and Capstones

The SARS-CoV-2 (COVID-19) pandemic impacted hospitals and healthcare workers throughout the world. This research sought to determine how the pandemic affected the mental health of healthcare workers in critical care, primarily because of hospitals’ focus on finances instead of healthcare workers’ mental well-being. This research included extensive literature review as well as a semi-structured interview with an emergency medicine physician in Ashland, KY, who worked before the COVID-19 pandemic and during the COVID-19 pandemic. It was hypothesized that as hospitals attempted to focus primarily on recovering financial losses incurred from the pandemic, the mental health of clinicians fell through the …

Contractual Stakeholderism, Kishanthi Parella

Scholarly Articles

In 2019, the Business Roundtable announced its commitment to all corporate stakeholders—consumers, employees, suppliers, and communities—and not just shareholders. This announcement has reawakened an old debate over corporate social responsibility. Stakeholderism advocates argue that corporate leaders must consider the interests of the various stakeholders impacted by corporate decision-making. Stakeholderism critics challenge this view, expressing concerns that stakeholderism will magnify managerial agency costs, chill regulation, risk inauthenticity, and lead to impractical solutions.

This Article proposes “contractual stakeholderism” to operationalize stakeholderism in accordance with the views of its advocates but in a way that is attentive to the concerns of its critics. …

Corporate Governance And The Feminization Of Capital, Sarah C. Haan

Scholarly Articles

At the start of the twentieth century, women made up a small proportion of shareholders in American publicly traded companies. By 1956, women were the majority of individual shareholders. Although this change in shareholder gender demographics happened gradually, it was evident early in the century: Before the 1929 stock market crash, women shareholders had come to outnumber men at some of America’s largest and most influential corporations, including AT&T, General Electric, and the Pennsylvania Railroad. This Article synthesizes information from a range of historical sources to reveal an overlooked narrative of corporate history—the feminization of capital, or the transformation of …

Why Corporate Purpose Will Always Matter, Lyman P.Q. Johnson

Scholarly Articles

Business persons and lawyers (and law professors) perennially struggle over the question whether a business corporation does or should have a purpose other than advancing the interests of shareholders. After briefly setting the stage by describing the dispute over what the positive law of corporate purpose really is and the normative argument over what corporate purpose should be, this short article takes a different turn. It addresses why, in a dynamic, democratic, pluralist society, the foundational issue of corporate purpose remains so important and will not (and should not) go away. However adamantly divergent descriptive and prescriptive positions are held, …

2021-2022 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2021-2022 Audit Report for Morehead State University.

Family Ties: Impact Of Socioemotional Wealth And Succession On Real Earnings Management, Beth A. Flambures

Electronic Theses and Dissertations

Private family businesses make up a significant portion of the world economy. While contributing to the larger macro environment, they also contribute critical resources to their communities and family units. Earnings management is a practice that is detrimental to future business viability. The motivation to use earnings management is different in family businesses as they have unique pressures and characteristics. Socioemotional wealth includes non-financial incentives exclusive to family businesses and is predicted to influence earnings management behavior. Succession is an event that is critical to all businesses, however, the pressure for generational transfer in family businesses can be greater due …

Going Backstage: Examining Justice Perceptions Of Electronic Performance Monitoring, Maurice Harris

Electronic Theses and Dissertations

Organizations are rapidly adopting emerging technologies, popularly known in the media as “bossware,” that track the behaviors of employees. The use of these technologies to monitor worker performance is known as electronic performance monitoring (EPM) in the academic literature. EPM systems increasingly utilize advanced algorithms, equipping companies with the capabilities to expose employees' actions, thoughts, and feelings. Prior research on EPM has focused mainly on the reactions of front-line workers, ignoring the perceptions of employees who work at different hierarchical levels within their organizations. An organizational justice perspective is used to examine how a company’s decision to grant employees the …

Working Here, There, And Everyware: The Impact Of Virtual Work On Employee Belonging, Martha Davis

Electronic Theses and Dissertations

Globalization, improvements in information and communications technologies, and the COVID-19 outbreak have increased the prevalence of virtual work arrangements. This change in the workforce presents both opportunities and challenges to employees and their organizations, transforming how organizations operate and how workers interact with each other. This shift to more virtual work has a high likelihood of impacting other fundamental human motivations, such as the need to belong, which has significant implications for an employee’s well-being and the broader organization’s health. This study asks the question: How do collaborative technologies impact virtual employee belonging? The study proposes a conceptual framework of …

Where Virtual Well-Being Becomes Reality, Colleen M. Reilly

Electronic Theses and Dissertations

Strategies to mitigate the spread of COVID-19, specifically quarantine and social distancing protocols, have exposed a troubling paradox: mandated isolation meant to save lives has inadvertently contributed to a decline in America’s well-being. Prolonged isolation due to more remote work and decentralized workplaces has been associated with widespread loneliness and diminished physical and mental health, with effects compounded by limited face-to-face access to social support systems. While remote communication technologies (e.g., video chat) can connect individuals with colleagues and social networks, remote technologies might have limited effectiveness in business and social contexts. This study uses Roger’s Diffusion of Innovation Theory …

Ua35/3 Memoranda, Wku Provost

WKU Administration Documents

2022 memoranda issued by the WKU Provost to faculty & staff via email.

• Call for Quality Enhancement Plan (QEP) Proposals
• Provost's Message
• Congratulations to Our College-level Faculty Award Winners
• University Distinguished Professor & University Faculty Award Winners
• Mental Health First Aid Training