Business Commons^™

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …

Financing Multiple Heterogeneous Suppliers In Assembly Systems: Buyer Finance Vs. Finance, Shiming Deng, Chaocheng Gu, Gangshu (George) Cai

Information Systems and Analytics

Buyer finance has been practiced by manufacturers/assemblers for years; however, few papers have investigated the efficacy of buyer finance in an assembly system with multiple suppliers. This paper fills the literature gap by comparing buyer finance with bank finance in a supply chain with one assembler and multiple heterogeneous capital-constrained component suppliers. We characterize the equilibrium solutions for different financing schemes (i.e., buyer finance, bank finance, and no finance). We show that in buyer finance the assembler should charge the suppliers the lowest possible interest rate, which may be even below its own unit capital opportunity cost, leading to interest …

Ua8 It Security Bulletins, Wku Information Technology

WKU Administration Documents

IT Security Bulletins issued in 2018 to faculty and staff via email.

• Ciampa, Mark. Protecting Your Critical Email Password
• Alteryx Data Breach
• Securing the Human
• New to WKU?
• Spam
• University Policy
• Personnel Changes
• Password Extortion
• Facebook Messenger Scam
• Privacy
• Phishing

Graduate Admissions Recruitment Project, Kevin Anderson, Chiemela Dike, Yixin Du, Arvinder Kaur, Amanda Popp, Huizhong Yang

School of Professional Studies

In this project, several comparison schools were interviewed and disclosed to have used search lists to find candidates. The organizations that have valuable search lists which may be of good use for the School of Professional Studies include Educational Testing Service (ETS) and the Graduate Management Admission Council (GMAC). By choosing criteria such as demographics, location, academic performance, educational history provided by search lists, we believe there are many quality candidates for SPS programs. However, as we further investigated the functionality and cost-efficiency or return of investment of GRE search list, we spotted many uncertainties and few solid and successful …

Worcester Center For Crafts: A Transition To Online Sales, Monica Gow, Carly Branconnier, Srilatha Prodduturi, Ekaterina Shusharina, Alberta Yamoah

School of Professional Studies

The Clark University School of Professional Studies created a capstone team consisting of Monica Gow, Carly Branconnier, Iana Matkovskaia, Srilatha Prodduturi, Ekaterina Shusharina, and Alberta Yamoah to assist Worcester Center for Crafts (WCC) with the launch of their new online store. Worcester Center for Crafts wanted to showcase their beautiful American handmade crafts on an online platform, Shopify, in order to increase their sales and expand their market reach. The capstone team created a charter that outlined the scope of the project and what the team would deliver to WCC by the end of the project. The team agreed to …

Audubon Data Project Final Report, Askhat Beygenov, Valinur Kutlambetov, Shrikant Patel, Phoebe Roberts, Ulfat Sayyed, Shriram Sivaraman

School of Professional Studies

The Audubon Data Project was initiated as a Clark University Capstone project. The project’s client, Mass Audubon’s Shaping the Future of Your Community program, had identified a need to improve their data management methods and make better use of their data. The Capstone team, composed of Clark University graduate students, met with the client regularly to review the current state of the data and potential improvements to be made. The process began with a data review. During the review we worked with the client to explicitly define the purposes and requirements of the data, the current process for updating and …

Task-Representation Fit’S Impact On Cognitive Effort In The Context Of Decision Timeliness And Accuracy: A Cognitive Fit Perspective, Dinko Bacic, Raymond M. Henry

Business Faculty Publications

Cognitive fit theory (CFT) has emerged as a dominant theoretical lens to explain decision performance when using data representations to solve decision making tasks. Despite the apparent consensus regarding cognitive effort's theoretical criticality in CFT-based research, researchers have made limited attempts to evaluate and empirically measure cognitive effort and its impact. Unlike prior CFT-based literature that has theorized only the role of cognitive effort, in our empirical study, we presented information and tasks to 68 participants and directly measured cognitive effort to understand how cognitive fit impacts it and how it impacts decision performance. We found that 1) cognitive fit …

2018 Updated Tables And Figures For Ec 844 Nebraska Wheat Prices And Basis Patterns, Cory Walters, Jessica J. Groskopf

Extension Farm and Ranch Management News

No abstract provided.

An Exploration Of ‘Sticky’ Inventory Management In The Manufacturing Industry, James R. Kroes, Andrew S. Manikas

IT and Supply Chain Management Faculty Publications and Presentations

Traditional models examining relationships between firm resources and revenues assume that the many expenses and asset holdings change in proportion to changes in demand. However, research has found that for many costs and assets assumed to be variable, the magnitude of a change in a cost or asset in proportion to a change in revenue is smaller during periods when revenue decreases compared to the change in the cost or asset when revenue increases. Costs and assets which behave in this manner have been denoted as ‘sticky’ costs or assets. This study examines if inventory in the manufacturing industry is …

Improving Software Projects With Cloud Computing, Sunil Maddipatla

Dissertations and Theses

As organizations are experiencing regular unforgiving financial conditions, ideas, for example, outsourcing, deft and lean administration, change administration and cost diminishment are always increasing more consideration. This is on the grounds that these ideas are altogether gone for saving money on spending plans and confronting sudden changes. Most recent innovations like cloud computing guarantee to turn IT, that has dependably been seen as a cost focus, into a wellspring of sparing cash and driving adaptability and dexterity to the business. The motivation behind this paper is to first incorporate an arrangement of properties that administer the deftness benefits added to …

Big Data And The Commoditization Of Analytics: Engaging First-Year Business Students With Analytics, Amir Hassan Zadeh, Shu Schiller, Kevin Duffy, Jonathan Williams

Management Information Systems Faculty Publications

The age of data analytics requires "data scientists” across a wide range of business disciplines with deep knowledge of how to manage and analyze vast amounts of data to support decision-making. As a result, new analytical tools are being taught in the Management Information Systems (MIS) or business analytics (BA) programs to foster students’ development of this critical competency. Three waves of analytics tools are considered froman experiential perspective including how to introduce analytics to first-year business students using an advanced data analytics software package with multiple techniques and data flow interface. SAS Enterprise Miner is used to teach technical …

Classroom Strategies For Overworked Faculty Of Intro To Mis: Harnessing The Power Of Cooperative Learning, Amy J. Connolly, Daniel Rush

IT and Supply Chain Management Faculty Publications and Presentations

Many issues complicate the successful academic’s workload, such as declining MIS major enrollments, increased responsibilities, higher publication standards, online teaching, larger class sizes, reduced state funding, and more. On top of this, faculty have a broad selection of teaching methods to learn and choose from with little practical guidance from research or formal doctoral training. In this paper, we present a brief background of some of these methods and then provide simple, easy to implement suggested activities that can be used to increase student interest, engagement, and potentially retention. These activities do not require flipping the classroom or intense training, …

Assessing The Validity And Reliability Of Family Factors On Physical Activity: A Case Study In Turkey, Sharalyn Steenson, Hilal Ozcebe, Umut Arslan, Hande Konsuk Unlu, Ozgur M. Araz, Mahmut Yardim, Sarp Uner, Nazmi Bilir, Terry T.-K. Huang

Department of Supply Chain Management and Analytics: Faculty Publications

Background: Childhood obesity rates have been rising rapidly in developing countries. A better understanding of the risk factors and social context is necessary to inform public health interventions and policies. This paper describes the validation of several measurement scales for use in Turkey, which relate to child and parent perceptions of physical activity (PA) and enablers and barriers of physical activity in the home environment.

Method: The aim of this study was to assess the validity and reliability of several measurement scales in Turkey using a population sample across three socio-economic strata in the Turkish capital, Ankara. Surveys were conducted …

Design Thinking: A Case Study Of Implementation Within The It Software Industry., Jean-Baptiste Liberge

Theses

In the global economy, competition and market pressures push the majority of company managers to drive with more efficiency by improving processes, optimizing performance and reducing costs. Companies are increasing shareholder value by improving cash flow' and cutting costs. How many cost savings can finance departments reproduce and for how long? Is this enough to lead their markets to deliver better services to their customers? Is it enough to build customer loyalty? The 11 industry fails to escape these constraints, operating in an intensely competitive market. To compete in this environment, companies need to face frequent new product launches and …

Social Engineering Knowledge Measured As A Security Countermeasure, Christopher Artejus Sanders

Theses and Dissertations

Social Engineering has become a significant threat to the security of business, government, and academic institutions. As vulnerabilities to social engineering attacks increase, organizations must incorporate risk mitigation strategies to their portfolios of Information Systems Security Countermeasures (ISSC). The goal is to implement mitigation strategies that balance the cost of implementation, the privacy of employees, and the resulting expected costs of social engineering attacks. In this paper we develop an analytical model that calculates the total cost of protection, including the trade-off between the cost of implementing protection strategies and the resulting expected cost of social engineering attacks. We use …

Beauty Is In The Eye Of The Beholder: Toward A Contextual Understanding Of Compensation Of It Professionals Within And Across Geographies, Jonathan W. Whitaker, Sunil Mithas, Chewei Liu

Management Faculty Publications

How do multinational corporations (MNCs) and domestic firms compensate technical and managerial skills of knowledge workers within and across geographies? This paper answers this question by examining how developed economy MNCs and emerging economy firms value MBA education and firm-specific IT experience of IT professionals in India; and how developed economy MNCs value MBA education and firm-specific IT experience differently across India and the U.S. Our analyses of archival data on more than 20,000 IT professionals reveal two important findings. First, for IT professionals in India, the marginal effect of firm-specific IT experience on compensation is greater for developed economy …

Plan, Prepare Prosper - Farm Business Planning - Strategic Planning Overview, Department Of Primary Industries And Regional Development, Western Australia

Farm Systems and Economics published reports

Sustainable management of the land is a responsibility that is integral to Aboriginal Culture and has been successfully achieved for thousands of years.

In today's world land managers need to wear two hats __ the land management hat and the business management hat. Both hats working successfully together can create sustainably managed land that will benefit the Community, reinstating the land to its role as a fundamental core for Culture, as well as providing potential financial income.

The purpose of this workshop is to foster the awareness of strategic planning for Culture and Business to operate successfully within the same …

Table Of Contents Jitim Vol 27 Issue 2, 2018

Journal of International Technology and Information Management

ToC JITIM vol 27 - 2, 2018

An Examination Of The Impact Of Gender And Culture On Facebook Privacy And Trust In Guam, Sathasivam Mathiyalakan, George Heilman, Kevin K.W. Ho, Wai Law

Journal of International Technology and Information Management

Facebook, the world’s largest social network, allows users to develop a profile containing personal information. Users may choose privacy settings to control information access, but improper settings risk personal exposure. Several US studies examining gender differences in privacy management found that females have more privacy concerns. This study investigates gender differences in Facebook privacy settings among college students in Guam, a US territory whose ethnicity and culture differ from mainland US. Results show that neither gender trusts Facebook nor feels Facebook protects them. Significant differences in number and type of privacy settings indicate females are more security conscious. Gender differences …

Managing Employee Attitude For A Successful Information System Implementation: A Change Management Perspective, Smita Chaudhry

Journal of International Technology and Information Management

In the last three decades, there has been considerable advancement in the design of information systems used in organizations. Information systems facilitate critical organizational activities like recording and processing of business transactions, analyzing complex and large sets of data and generating management and executive level reports. However, their adoption is generally fraught with challenges because of the negative attitude of employees to the impending change in their work life. Taking into account the enormous investment of cost, time and effort in information system implementation, it is imperative for organizations to recognize and influence employee attitude from the very beginning to …

Not All Consumers Follow Suit: Information Choices And Effect Of Reviews, Seung Lee

Journal of International Technology and Information Management

Understanding the process of consumers' buying decisions is not intuitively obvious from the way it appears. Before we come up with any acceptable account of the process, we should learn more about consumers' traits as well as the characteristics of the goods or services they intend to purchase. The goal of this study is to establish the alignment of consumers' buying decisions with information choice and determine why consumers may or may not make buying decisions compatible with reviewer comments. To explain the reality of multiple consumer equilibria, the paper draws on the four information choice theories: inattentiveness, rational inattention, …

Assessing Learning Outcomes Of A Mooc Incorporated Into An On-Campus Management Information Systems Class, Manying Qiu, Yaquan Xu

Journal of International Technology and Information Management

Massive open source online course (MOOC) platform enables enterprises to introduce their new innovations and deliver basic knowledge to handle the new products. We incorporated an openSAP course into a management information systems (MIS) class. Students learned the latest development of SAP customer relationship management (CRM) solutions along with the SAP enterprise resource planning (ERP) business processes integration that they learned in the classroom. 46.2% of the students obtained Record of Achievement and Confirmation of Participation certificates, which is higher than the average success rate of MOOCs. More importantly, the students experienced a way of sustainable and lifelong learning.

The Impact Of Personal Privacy On The Acceptance Of Mobile Phone Technology: A Case Of Tanzanian Smes, Renatus Michael Mushi

Journal of International Technology and Information Management

The adoption of mobile technology has gained a serious attention in organizations and individuals. SMEs in the developing countries have hugely been relying on mobile phone technology in performing their activities. The main reasons for the popularity of mobile phones include their perceived low cost, less learning curve, mobility and its compatibility with the usage at the SMEs level as compared to the desktop computers. Despite existence on studies on adoption of mobile technology in different contexts, few of them have explicitly explored the way personal privacy can affect its acceptance to be used at the workplaces.

This study covers …

Table Of Contents Jitim Vol 27 Issue 1, 2018

Journal of International Technology and Information Management

Table of Contents JITIM volume 27, issue 1 - 2018

Improving Security Message Adherence Through Improved Comprehension: Neural And Behavioral Insights, Bonnie Brinton Anderson, Daniel Bjornn, Jeffrey Jenkins, C. Brock Kirwan, Anthony Vance

Faculty Publications

Security warnings are critical to help users make contextual security decisions. Unfortunately, users find these warnings hard to understand, and they routinely expose themselves to unintended risks as a result. Although it is straightforward to determine when users fail to understand a warning, it is more difficult to pinpoint why this happens. The goal of this research is to use eye tracking to step through the building blocks of comprehension—attention, semantics, syntax, and pragmatics—for SSL and other common security warnings. Through this process, we will identify ways to design security warnings to be more easily understood.

The Moderating Effect Of Benevolence On The Impact Of Organisational Culture On Employee Creativity, Samuel Ogbeibu, Abdelhak Senadjki, James Gaskin

Faculty Publications

Rooted in the Nigerian manufacturing industry experience, this study, investigates the effect of top management leaders' benevolence on the impact of organisational culture (OC) on employee creativity. Structural equation modelling (SEM) results indicated that top management leaders' benevolence, and adhocracy OC have positive and significant effects on employee creativity. Market and clan OC have significant negative effects on employee creativity, and hierarchy OC has no significant effect on employee creativity. Likewise, benevolence has no significant moderating effect on the impact of clan OC on employee creativity, and has a significant negative moderating effect on the impact of adhocracy OC on …

Gui-Based Vs. Text-Based Assignments In Cs1, Robert Ball, Linda Duhadway, Spencer Hilton, Brian Rague

Faculty Publications

Teaching CS1 can be daunting. The first courses in the CS curriculum help determine which students will ultimately matriculate into the program. There have been various studies on how to improve motivation and reduce attrition by using visual-based environments and assignments. We performed a year-long study in which we addressed two research questions: 1) How is student performance affected by drag-and-drop GUI assignments when compared to traditional text-based assignments? 2) If given the choice, would students select GUIbased or text-based assignments? For the first question, there was no statistical significance, indicating that student performance is not affected by this visual …

Searching The Internet To Estimate Deer Population Trends In The U.S., California, And Connecticut, G. Webb

Faculty Research, Scholarly, and Creative Activity

Information for decision making may be publicly available, but costly to obtain. As an experiment in environmental scanning, the internet was searched on a daily basis over several years to collect information and provide analysis related to decisions on deer management. The process discovered that, contrary to common assumptions, the U.S. deer population has apparently been falling since about the year 2000 based on analysis of available state data that had not been aggregated. In some cases, state population estimates were created using standard procedures on available data. Results indicate that differences in survey methods appear to be relatively constant …

Ontological Deep Data Cleaning, Scott N. Woodfield, Spencer Seeger, Samuel Litster, Stephen W. Liddle, Brenden Grace, David W. Embley

Faculty Publications

Analytical applications such as forensics, investigative journalism, and genealogy require deep data cleaning in which applicationdependent semantic errors and inconsistencies are detected and resolved. To facilitate deep data cleaning, the application is modeled ontologically, and real-world crisp and fuzzy constraints are specified. Conceptualmodel- based declarative specification enables rapid development and modification of the usually large number of constraints. Field tests show the prototype’s ability to detect errors and either resolve them or provide guidance for user-involved resolution. A user study also shows the value of declarative specification in deep data cleaning applications.