Business Commons^™

Contemporary Cost Management Techniques: The Appropriate Alternative To The Traditional Cost Accounting Systems Applied In The Iraqi Industrial Units – An Applied Case, Faiza Ibrahim Mahmoud Al-Ghabbana

Muthanna Journal of Administrative and Economics Sciences

The changes in the contemporary business environment have led to the need to develop traditional cost accounting systems applied to industrial firms, which focus mainly on the cost of manufacturing and ways to allocate indirect manufacturing costs to products. The main problem of research has been that traditional cost accounting methods are no longer suitable for application in modern business conditions where there is an increase in the use of technology and dynamic changes in customers’ preferences, global competition conditions, as well as challenges to the survival of industrial firms in the market. Modern cost management techniques therefore focus on …

The Physical Environment And Its Impact On Achieving The High Value Of Commercial Complex Services From The Viewpoint Of Workers In The City Of Amman: A Field Study, Sami Fayyad, Mamdouh Ziyadat, Jamal Joudeh

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The physical environment impact on the high value of services of shopping centers in Amman city from employees> viewpoint: Field study The study aims to identify the impact of physical environment on achieving high value services provided by Shopping centers in Amman city as perceived by the employees of these centers . environmental factors included internal and external dimensions, while the value of services include reducing cost improving quality. customers satisfaction as well as empowerment and technical support. A convenient sample of (204) employees was selected from (3) shopping centers in Amman A questionnaire was developed for this Study. Among …

Knowledge Transfer And Knowledge Sharing Tools Used By Employees Of Higher Education Institutions Of Pakistan: Mediating Role Motivation, Liaquat Ali Rahoo, Muhammad Memon, Sirajul Haq Kandhro, Zareen Abbasi, Muhammad Ali Khan

Library Philosophy and Practice (e-journal)

The aim of study is to examine the impact of knowledge sharing tools (i.e., technology and organization rewards) on knowledge transfer in the Higher Education Institutions (HEIS) of Sindh, Pakistan. The study utilized quantitative method. The population of the study was the employees who are working in HEIs of Sindh Province. The cluster random sampling technique was implemented to collect primary data from 750 respondents. The survey method was used in questionnaire to collect the data from employees of HEIs. The results of the research study indicate that knowledge sharing tools and organization rewards and technology have a significant impact …

Influence Of Ict Use On Business Performance Of Small And Medium Enterprises In Port-Harcourt Nigeria., Okoro Obinna Jeremiah, Yacob Haliso, Otuza Evans Chima

Library Philosophy and Practice (e-journal)

Abstract

The significant contributions of the Small and Medium Enterprises towards developing the economy of any given country cannot be over-emphasized. SMEs are attributed to be engines of economic development especially as experienced in most developed countries of the world. However, the contribution of SMEs in developing countries has been confirmed as poor. This assertion is not farfetched from what is obtainable in Nigeria. Research has shown the performance of SMEs to be poor especially in Port-Harcourt. In this study, attempts are made to examine the influence of ICT use on the performance of Small and Medium Enterprises in Port-Harcourt …

Mediating Role Of Perceived Value On The Relationship Among Perceived Risks, Perceived Quality, And Purchase Intention Of Private Label Brands, Meenu Mathur, Sanjeevni Gangwani

International Journal of Applied Management and Technology

In the current competitive retail market, retailers constantly strive to deliver products to consumers at a better value. Consumers are becoming more price sensitive but still seeking quality products. A retailer can establish value with a brand. Consequently, retailers are introducing their own private label brands (PLBs), which also differentiate their products from competitors. The role of perceived value in the purchase behavior of PLBs and its relationship with quality and various risk dimensions has received scant consideration in the retailing literature. Our study suggests perceived value is a mediating part in associations amid perceived quality, perceived risks, and purchase …

A Bayesian Approach To Assessing The Risk Premium On Catastrophe Bond Derivatives At Issuance, Dickson K. Nkwantabisa

Doctoral Dissertations (DBA)

Catastrophe (CAT) bond pricing is a challenging task due to the uncertainty inherent in the incomplete market setting in which they operate as such various pricing approaches have been proposed. In this paper, we offer an alternative Bayesian methodology which is a natural approach in the context of uncertainty. Our Bayesian model is highly flexible and can be implemented under different model assumptions without losing generalization. We develop an entire Bayesian framework to model the two fundamental sources of risks in CAT bond pricing – catastrophe and interest rate risks. Using a Hierarchical Dirichlet Process model (Teh et al., 2006), …

Collective Impact Of Scrap, Random Breakdown, Overtime And Discontinuous Issuing On Batch Production Planning In A Supply-Chain Environment, Yuan-Shyi Peter Chiu, Jia-Ning Lin, Yunsen Wang, Hung-Yi Chen

Department of Accounting and Finance Faculty Scholarship and Creative Works

This research explores the collective impact of overtime, random breakdown, discontinuous issuing rule, and scrap on batch production planning in a supply-chain environment. In today’s global business environment, manufacturing firms encounter numerous operational challenges. Externally, they must promptly satisfy the customers’ various requests, while internally, they must cautiously manage several inevitable issues in the fabrication process. These issues might be concerned with scrap, random breakdown, etc. Resolving such issues is crucial for meeting the due dates of customers’ orders, adhering to the expected manufacturing schedules, product quality, and minimizing the total fabrication-transportation-inventory costs. The study develops a model to characterize …

Finding The Formula: The Convoluted Chronicle Of The Creation Of The 1938 Formule Internationale, Richard Armstrong

Journal of Motorsport Culture & History

No abstract provided.

Strengthening The Entrepreneurial Support Community, Andrew J. Hafer

USF Tampa Graduate Theses and Dissertations

This study seeks to discover ways of improving the impact and effectiveness of entrepreneurial support organizations (ESOs) in the regional entrepreneurial ecosystem of Tampa Bay, Florida. First, the study establishes a comprehensive catalog (called the “Superset”) of potential support programs that might be offered by ESOs and consumed by entrepreneurs. Through empirical data collection, the programs in the Superset are ranked by entrepreneurs and ESO leaders according to their opinion of perceived value and importance for gaining the competency in said program. The rankings allow a mapping of the regional ecosystem to identify gaps, inefficiencies, and improvement opportunities.

The study …

Nonprofit Social Media Internships: A Handbook, Allison M. Laroy

The Cardinal Edge

This brief research report provides details on a study that examines how nonprofits can best prepare their interns and how interns can best prepare themselves for a role in engaging audiences through social media. Through a literature review on nonprofit social media and internships, a series of qualitative interviews with interns and supervisors, and the researcher’s lived experiences as a social media intern, a handbook was developed for nonprofit social media internships. This guide is relevant to the specific experiences of nonprofit social media internships, includes advice on training, mentorship, and best practices, and finally, it incorporates further resources on …

2021-09-16 Resolution On Covid-19 Vaccine Requirment, Morehead State University. Faculty Senate.

Faculty Senate Records

A resolution submitted to the Faculty Senate on requiring vaccinations on campus for all students and employees on September 16, 2021.

2021-09-16 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from September 16, 2021.

2021-09-16 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from September 16, 2021.

In Response To Blaockade Crises: The Case Of Qatar's Ministry Of Commerce And Industry In Managing The Food Sector During The Blockade Crisis, Ali Mistarihi

Al Jinan الجنان

This study attempted to answer the question of how well the Qatari Ministry of Commerce and Industry (MOCI) managed the blockade crisis in the food sector, reaching the “recovery” stage, and how it could turn the threat resulting from the crisis into an opportunity for food self-sufficiency and sustainable development. The study is informed by the constructivist theoretical paradigm, with exploratory, descriptive and analytical approaches. Data was collected from the extant literature and published or archived data on electronic media, and was analyzed using content analysis. The study has found that the ministry was able to overcome the food crisis …

How To Create A Pivot Table And A Histogram, Harini Mittal

Open Educational Resources

This file gives instructions on how to create a pivot chart and histogram using excel sheet. The instructions have been adapted from the following textbook, but supplemented with screen shots for better understanding.

Anderson, Sweeney, Williams, Camm, Cochran, Fry and Ohlmann. Essentials of Statistics for Business & Economics, 9th Edition

How To Construct A Pie Chart, Harini Mittal

Open Educational Resources

This file provides step-by-step instructions on constructing a pie-chart using excel.

Managing Reputation, Sustainability, And Self Interest: The Case Of Ceo Remuneration In The United States And The Importance Of Being Earnest, Ernest H. Hall Jr., Jooh Lee

Rohrer College of Business Departmental Research

Executive compensation has long been a lightning rod of interest in the popular press and frequently makes the headlines . It seems that everyone has an opinion on the subject, with most demanding an end to inflated compensation packages . Depending on whether you are a member of the C suite or not will likely skew your opinion on the matter. Given that the CEO is the most visible manifestation of the company to the outside world it is common to fixate on the way in which they are being compensated. However, after all of the research that has been …

Simulation-Based Scenario Mapping Model To Investigate Post-Brexit Implications On The Irish Beef Export Sector: A Case Study, Amr Mahfouz, Rishi Choudhary

Conference papers

Purpose Brexit introduced a range of new tariffs and non-tariff barriers that will significantly disrupt Irish beef exports, particularly to the UK market. Firms should be able to accurately anticipate the adverse effects of Brexit trade barriers on the flow of their products and change their practices accordingly. This research introduces a scenario planning solution based on a process simulation technology to investigate the implication of Brexit risks on Irish beef export performance. Scenarios implications on the transportation time and shelf-life of Irish meat exports to the UK market are investigated.

Research Approach An agent-based and discrete event simulation model …

How To Construct A Bar Chart, Harini Mittal

Open Educational Resources

This file gives step-by-step instructions to construct a bar chart in excel.

How To Construct A Frequency Distribution For Non-Numeric Data, Harini Mittal

Open Educational Resources

This is a step-by-step instruction file with screenshots to help anyone construct a frequency distribution table with non-numeric data.

In The Eye Of The Beholder: Challenge And Hindrance Appraisals Of Work Characteristics And Their Implications For Employee’S Well-Being, Peikai Li, Maria C. W. Peeters, Toon W. Taris, Yejun Zhang

Management Faculty Publications

Previous research on the association between job characteristics and employee well-being has returned mixed results. In particular, the possible impact of individual appraisal of these job characteristics has not been well-acknowledged. To address this limitation, we drew on appraisal theory and examined: (a) how workers appraise particular job characteristics, and (b) how these appraisals affect the relationships between these job characteristics and well-being (i.e., work engagement and burnout). We tested our hypotheses across two studies. In a cross-occupation sample (Study 1, n = 514), we found that job demands and resources can be appraised as both challenges and hindrances. In …

Determining The Factors Influencing Cloud Computing Implementation In Library Management System (Lms): A High Order Pls-Ann Approach, Manish Dadhich, Shalendra Singh Rao, Surendra Sethy, Renu Sharma

Library Philosophy and Practice (e-journal)

The principal component of this paper is to ascertain the prominent variables of technological, organizational, environmental, and financial constructs that influence library cloud computing (LCC) among the library users and professionals in the selected universities of India. This paper discusses the advantages, opportunities, challenges, and Models of Smart Library in the ICT age library management system. The study also commissioned tools viz. EFA, CFA, and structural equation assess the degree to which selected factors were associated with LCC adoption. Empirical research proposed four hypotheses by selecting the technological, organizational, environmental, and financial constructs and 16 manifests in the specified model. …

Counting Monopoly Money Twice: Resale Discounting In Consumer-To-Consumer Exchange, Catherine A. Armstrong Soule, Sara Hanson

Marketing Faculty Publications

Consumer-to-consumer (C2C) secondhand exchange activity has exploded due to increased user connectivity stemming from widespread digital platform development and adoption. This research focuses on the effects of participation in secondhand exchange collectives on price perceptions. In three studies, the authors find that participation in secondhand exchange leads to price perception changes at various stages of the buying and reselling process, including traditional retail purchase decisions via resale discounting, a novel decision making bias. This research demonstrates that secondhand markets can cause individuals who are considering a purchase to (1) view firsthand prices as more reasonable and (2) increase purchase likelihood …

2021-09-02 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from September 2, 2021.

2021-09-02 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from September 2, 2021.

Case Study: Member Perception Of A Federal Organization’S Employee Recognition Program, David A. Dietz

All Theses And Dissertations

The purpose of this qualitative instrumental study was to clarify the purpose of Agency ABC’s Recognition Council, while identifying opportunities for staff recognition and appreciation to be optimized within Agency ABC to assist in creating and sustaining employee engagement. This purpose is in direct correlation to the study’s problem, to fill in research gaps due to a lack of existing documentation, best practices and research regarding federal recognition programs. Herzberg’s Two-Factor Theory was the conceptual framework that the researcher applied to this study. The researcher performed semi-structured, one-on-one interviews with five former members of Agency ABC’s Recognition Council members. Interview …

Data Analytics (Ab)Use In Healthcare Fraud Audits, Jared Koreff, M. Weisner, S. G. Sutton

School of Business Faculty Research

This study explores how government-adopted audit data analytic tools promote the abuse of power by auditors enabling politically sensitive processes that encourage industry-wide normalization of behavior. In an audit setting, we investigate how a governmental organization enables algorithmic decision-making to alter power relationships to effect organizational and industry-wide change. While prior research has identified discriminatory threats emanating from the deployment of algorithmic decision-making, the effects of algorithmic decision-making on inherently imbalanced power relationships have received scant attention. Our results provide empirical evidence of how systemic and episodic power relationships strengthen each other, thereby enabling the governmental organization to effect social …

The Effect Of Destructive Leadership On Self-Efficacy And Counterproductive Work Behaviors: A Research On Service Sector Employees In Mersin, Turkey, Murat Aydinay, Aysehan Cakici, A. Celil Cakici

Journal of Global Business Insights

The aim of this study was to find out the effect of destructive leadership on employees’ self-efficacy and counterproductive work behaviors. The data was collected from a convenience sample of 486 service sector employees in Mersin, Turkey. Descriptive statistics, explanatory factor analysis, and regression analysis were conducted to analyze the data. The results showed that lack of competence in leadership, excessive authoritarianism, and favoritism dimensions increased the organization-oriented counterproductive work behaviors while resistance to technology and change dimension decreased these behaviors. In contrast, insensitivity to subordinates had no effect on counterproductive work behaviors. Furthermore, destructive leadership had no effect on …

Leadership Challenges Facing The Uae Academic Libraries During Covid-19: A Dyadic Perspective, Sophia Johnson, Rajasekhara Potluri

Library Philosophy and Practice (e-journal)

Purpose – The purpose of the research is to explore library patrons' and leaders' perspectives regarding the key challenges facing during COVID-19 and issues to be addressed in managing libraries in the UAE.

Design/methodology/approach– The researchers collected 300 patrons' and 50 library leaders' opinions by administering two types of questionnaires that tested its reliability and validity by implementing Cronbach Alpha and Kaiser-Meyer-Olkin (KMO) tests. The collected data were analyzed using the R language in R Studio Software. The selected hypotheses were tested by employing the Kruskal-Wallis (K-W) hypotheses technique.

Findings – The researchers identified innumerable challenges the library leaders …

Path To Global Inflence:Conditions For Chinese Film Industry To Succeed, Dong Yu

Dissertations and Theses Collection (Open Access)

The world has undergone tectonic transformations since the onset of the coronavirus pandemic. Inevitably, the pandemic created the perfect conditions for the acceleration of digitization and new infrastructural technologies aimed to increase the speed and availability of content. In China, the pandemic forced
major releases to be streamed via online platforms and drastically altered consumer’s perception of the quality of digital content. Most importantly, digital streaming has shown huge capitalization potential, aided by the spread of 5G technologies, as those who embraced online platforms thrived in the midst
of the global pandemic. During the course of this dissertation, the Chinese …