Business Commons^™

Services As The Crucial Factor For The Success Of Retailing In Croatia, Sanda Renko, Marko Grunhagen

Faculty Research & Creative Activity

The era of intense competition in all spheres of the global economy has forced companies to spare no effort to retain their market share and to compete successfully in the marketplace. This is particularly evident in the retail sector which is one of the fastest growing and most competitive sectors of the Croatian economy. Over the last decade, retailers have faced many challenges. On the one hand, there are ever more sophisticated and more demanding customers. On the other hand, there is intense competition in retailing: non-store retail formats, vertical integration, large store formats, to name a few. It requires …

The Role Of Family-Friendly Benefits On Job Self-Efficacy And Organizational Commitment Of Public Park And Recreation Professionals, Michael A. Mulvaney

Faculty Research and Creative Activity

The number of dual-career couples, workers with eldercare responsibility, single-parent families, and working parents with young children has become increasingly common in the American workplace (Breaugh & Frye, 2008) and has led to increased work-family conflicts for the park and recreation professional. In response to these workforce changes, family-friendly employee benefits programs (FFEBP) are becoming more readily available and offered by public park and recreation agencies. Guided by these challenges, this study sought to explore the link between FFEBP and job attitudes (organizational commitment) and employee motivation (self-efficacy) among public park and recreation employees. Specifically, the effects of two FFEBP …

Wind Power Technologies: A Need For Research And Development In Improving Vawt’S Airfoil Characteristics, Rigoberto Chinchilla, Samuel Guccione, Joseph Tillman

Faculty Research & Creative Activity

Straight bladed fixed pitched vertical axis wind turbines (VAWTs) offer several potential advantages over the standard horizontal axis wind turbines which are now in common use worldwide. The purpose of this study was to determine the need for further research and develop on improved airfoil or blade characteristics for use on straight bladed fixed pitched VAWT. This need was demonstrated by the design and construction of an airfoil that was physically modeled and field tested. The test showed that asymmetric airfoils would enable SBVAWTs to self start.

Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha Shinde, Raymond Wacker, Udaysinha Shinde, Zhenghong Hou

Faculty Research & Creative Activity

The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.

Annual Report 2011, Eastern Illinois University

Lumpkin College Annual Reports

This 2011 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.

Clean Energy As A Platform For Interdisciplinary Collaborations Within A Technology-Driven Institution, Douglas Schauer, Isaac Slaven, Glen Robinson

Faculty Research & Creative Activity

Using biodiesel production as the centerpiece, the efforts of multiple academic programs were combined to achieve a common objective, thus illustrating the importance of cross-disciplinary collaboration. These programs include Chemical Technology, Sustainable Energy, Automotive Technology, HVAC, Biotechnology, and Agricultural Technology. By participating in the implementation of a closed-loop biodiesel supply chain, students learned the significance of communication and the interdependence of the myriad programs.

Clean Energy As A Platform For Interdisciplinary Collaborations Within A Technology-Driven Institution, Douglas J. Schauer, Isaac Slaven, Glen Robinson

Faculty Research & Creative Activity

Using biodiesel production as the centerpiece, the efforts of multiple academic programs were combined to achieve a common objective, thus illustrating the importance of cross-disciplinary collaboration. These programs include Chemical Technology, Sustainable Energy, Automotive Technology, HVAC, Biotechnology, and Agricultural Technology. By participating in the implementation of a closed-loop biodiesel supply chain, students learned the significance of communication and the interdependence of the myriad programs.

An Integrated Model For Customer Online Repurchase Intention, Chao Wen, Victor Prybutok, Chenyan Xu

Faculty Research & Creative Activity

The explosion of e-commerce activities required industry and academia to understand the key determinants of consumers' online repurchase intention. We developed an integrated model by examining how utilitarian factors (perceived ease of use and perceived usefulness), the hedonic factor (perceived enjoyment), and social/psychological factors (confirmation, satisfaction and trust) directly or indirectly influenced consumers' continuance intention in the context of online shopping. Results from confirmatory factor analysis and structural equation model analysis with LISREL 8.72 indicate that both utilitarian factors and hedonic factors examined through this model provide statistically significant explanations of the variation in consumers' online repurchase intention. In the …

The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim

Faculty Research & Creative Activity

We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.

An Integrated Model For Customer Online Repurchase Intention, Chao Wen, Victor R. Prybutok, Chenyan Xu

Faculty Research & Creative Activity

The explosion of e-commerce activities required industry and academia to understand the key determinants of consumers' online repurchase intention. We developed an integrated model by examining how utilitarian factors (perceived ease of use and perceived usefulness), the hedonic factor (perceived enjoyment), and social/psychological factors (confirmation, satisfaction and trust) directly or indirectly influenced consumers' continuance intention in the context of online shopping. Results from confirmatory factor analysis and structural equation model analysis with LISREL 8.72 indicate that both utilitarian factors and hedonic factors examined through this model provide statistically significant explanations of the variation in consumers' online repurchase intention. In the …

Properties Of Wood Waste Stored For Energy Production, Isaac Slaven, Eva Haviarova, Daniel Cassens

Faculty Research & Creative Activity

Storage of wood biomass is not a new concern, but our current focus on using wood for renewable energy has brought it back to researchers’ attention. Since much of the past research done on pile storage relates to paper pulp chips, most of it dates to the 1960s and 1970s. Fiber shortages during that period caused increased interest in higher pulp yields (Zoch, Springer, & Hajny 1976). Further interest in the use of whole trees came about from the energy crisis of the late 1970s. Recent efforts by the government to create a U.S. energy portfolio rich in renewable resources …

Wind Power Technologies: A Need For Research And Development In Improving Vawt’S Airfoil Characteristics, Rigoberto Chinchilla, Samuel Guccione, Joseph Tillman

Faculty Research & Creative Activity

Straight bladed fixed pitched vertical axis wind turbines (VAWTs) offer several potential advantages over the standard horizontal axis wind turbines which are now in common use worldwide. The purpose of this study was to determine the need for further research and develop on improved airfoil or blade characteristics for use on straight bladed fixed pitched VAWT. This need was demonstrated by the design and construction of an airfoil that was physically modeled and field tested. The test showed that asymmetric airfoils would enable SBVAWTs to self start.

Properties Of Wood Waste Stored For Energy Production, Isaac Slaven, Eva Haviarova, Daniel Cassens

Faculty Research & Creative Activity

Storage of wood biomass is not a new concern, but our current focus on using wood for renewable energy has brought it back to researchers’ attention. Since much of the past research done on pile storage relates to paper pulp chips, most of it dates to the 1960s and 1970s. Fiber shortages during that period caused increased interest in higher pulp yields (Zoch, Springer, & Hajny 1976). Further interest in the use of whole trees came about from the energy crisis of the late 1970s. Recent efforts by the government to create a U.S. energy portfolio rich in renewable resources …

Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou

Faculty Research & Creative Activity

The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.

The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim

Faculty Research & Creative Activity

We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.

Performance Modeling Of Distributed Collaboration Services, Toqeer A. Israr, Gregor V. Bochmann

Faculty Research & Creative Activity

This paper deals with performance modeling of distributed applications, service compositions and workflow systems. From the functional perspective, the distributed application is modeled as a collaboration involving several roles, and its behavior is defined in terms of a composition from several sub-collaborations using the standard sequencing operators found in UML Activity Diagrams and similar formalisms. For the performance perspective, each collaboration is characterized by a certain number of independent input events and dependent output events, and the performance of the collaboration is defined by the minimum delays that apply for a given output event in respect to each input event …

The Self-Fulfilling Prophecy's Effect On An Auditor's Issuance Of A Gco, Trey M. Stone

Undergraduate Honors Theses

This paper reports on the effect of a self-fulfilling prophecy on issuing a going concern opinion. A thorough analysis of the academic accounting literature and the popular press is performed to develop a better understanding of the rationales used by auditors in their decision to issue, or not to issue a going concern opinion. Based on the input of an expert panel, a literature review, and other quantitative criteria, the visibility and importance of these rationales is determined. A questionnaire is then developed to measure if the self-fulfilling prophecy has a role in auditors' decision to issue, or not to …

The Asymmetric Market Valuation Of Special Items And Accounting Conservatism, Madeline Kay Trimble

Undergraduate Honors Theses

This thesis investigates the asymmetric market valuation of both negative and positive special items as explained by accounting conservatism. I argue that special items, also known as nonrecurring operating gains and losses, have asymmetric market valuations, as tested using earning response coefficients (ERC). I believe that this difference in ERC between positive and negative special items can be explained by accounting conservatism. This thesis has two main findings: (1) an asymmetry exists in the valuation of positive and negative special items; and (2) the asymmetry can be explained by the idea of accounting conservatism, which is the tendency that firms …

An Exploratory Investigation Into The Budget Allocation Of Mexican Male Sojourners In The U.S., Willie A. Nichols

Undergraduate Honors Theses

Mexican male sojourners make up a large, distinct consumer segment that has been present in the United States for decades, but have not been extensively studied from a business perspective with respect to their budget allocation decisions. The result is that this consumer segment may have been underserved due a lack of understanding and research. This paper examines the budget allocation process of these sojourners, exploring their patterns of sending remittances and the extent of their expenditures, providing grounds for future studies focusing on how to better serve this segment.

Not Paying Dividends? A Decomposition Of The Decline In Dividend Payers, Candra Chahyadi, Jesus Salas

Faculty Research & Creative Activity

Current payout policy literature contends that firms’ propensity to pay dividends declined between 1978 and 1998. Using the Oaxaca decomposition methodology, we measure changes in the propensity to pay dividends between 1978 and 1998. Results suggest that firms today have only a slightly lower propensity to pay dividends. Furthermore, when we also categorize firms that use stock repurchases as dividend payers, we find that 100% of the decline in the proportion of dividend payers can be explained by changes in firm characteristics only. The difference is that firms that firms are now repurchasing stock instead of paying dividends.

Not Paying Dividends? A Decomposition Of The Decline In Dividend Payers, Candra S. Chahyadi, Jesus M. Salas

Faculty Research & Creative Activity

Current payout policy literature contends that firms’ propensity to pay dividends declined between 1978 and 1998. Using the Oaxaca decomposition methodology, we measure changes in the propensity to pay dividends between 1978 and 1998. Results suggest that firms today have only a slightly lower propensity to pay dividends. Furthermore, when we also categorize firms that use stock repurchases as dividend payers, we find that 100% of the decline in the proportion of dividend payers can be explained by changes in firm characteristics only. The difference is that firms that firms are now repurchasing stock instead of paying dividends.

Employee Development Approach For Generation Yers: A Conceptual Framework, William Flowers, Roger Hogan

Faculty Research & Creative Activity

Generation Y is beginning to make their presence felt in today’s workforce. Unfortunately, most organizations are unprepared to handle this technology-savvy new type of worker that demands instant gratification and a high feeling of importance. In this article, we provide a conceptual framework based upon employee development. The conceptual framework developed in this article can be utilized to better understand and foster productive working relationships with Generation Y employees.

A Creative Approach To Comprehensive Planning, Michael A. Mulvaney, Hollice Clark Iii, Kelly Lamore

Faculty Research and Creative Activity

Today, the provision of recreation services and facilities is recognized as an essential component of a community’s master plan. Residents want opportunities for participation in quality recreation programs, attractive parks, and effective and safe recreation facilities. Only through local government provisions can recreation truly be made available to all residents. Local government provides the major opportunity for many people, and the only opportunity for some of the people, for access to recreational facilities such as parks, recreation centers, tennis courts, softball and baseball diamonds, swimming pools, and other specialized facilities.

In remaining accountable for expenditures and to meet these community …

Annual Report 2010, Eastern Illinois University

Lumpkin College Annual Reports

This 2010 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.

Identifying Pre-Retirees For Bridge Employment: Factors That Influence Post-Retirement Employment Decisions, Sharon Kendrick, Melody Wollan

Faculty Research & Creative Activity

In a field study of 387 pre-retirees, four factors are demonstrated to be important as tools to aid Human Resource Managers and managers in predicting and influencing employees to consider participation in bridge employment: education levels of pre-retirees, training opportunities offered, role support from others (of particular importance supervisors and coworkers), and work family balance issues. Additionally, our findings draw attention to the importance of employment status (part-time versus full-time) and the number of years to retirement in predicting pre-retirees’ intentions to work in bridge employment.

Algorithms To Automate Estimation Of Time Codes For Captioning Digital Media, Daniel Harvey, Peter Liu

Faculty Research & Creative Activity

Procedures were developed to partially automate the captioning process by estimating caption time codes using plain-text transcripts and audio recordings. Signal analysis is performed on the audio to measure pause location and duration, zero crossing rate (ZCR), and obtain frequency domain data. Algorithms were developed to match pauses in the audio to the ends of sentences in the transcript based on the observation that pause durations are greater at ends of sentences than within sentences. We have observed that ZCR peaks correspond to consonants in speech and that continuous wavelet transforms (CWT) work well for distinguishing between groups of consonants. …

Algorithms To Automate Estimation Of Time Codes For Captioning Digital Media, Daniel P. Harvey Ii, Peter Ping Liu

Faculty Research & Creative Activity

Procedures were developed to partially automate the captioning process by estimating caption time codes using plain-text transcripts and audio recordings. Signal analysis is performed on the audio to measure pause location and duration, zero crossing rate (ZCR), and obtain frequency domain data. Algorithms were developed to match pauses in the audio to the ends of sentences in the transcript based on the observation that pause durations are greater at ends of sentences than within sentences. We have observed that ZCR peaks correspond to consonants in speech and that continuous wavelet transforms (CWT) work well for distinguishing between groups of consonants. …

Annual Report 2009, Eastern Illinois University

Lumpkin College Annual Reports

This 2009 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.

Automated Fixture Design For A Rapid Machining Process, Wutthigrai Boonsuk, Matthew C. Frank

Faculty Research & Creative Activity

Rapid prototyping techniques for CNC machining have been developed in an effort to produce functional prototypes in appropriate materials. One of the major challenges for rapid machining is to develop an automatic fixturing system for securing the part during the machining process. The method proposed in this paper is the use of sacrificial fixturing, similar to the support structures in existing rapid processes like Stereolithography. During the machining process, sacrificial supports emerge incrementally and, at the end of the process, are the only entities connecting the part to the stock material. This paper presents methodologies for the design of sacrificial …

Automated Fixture Design For A Rapid Machining Process, Wutthigrai Boonsuk, Matthew Frank

Faculty Research & Creative Activity

Rapid prototyping techniques for CNC machining have been developed in an effort to produce functional prototypes in appropriate materials. One of the major challenges for rapid machining is to develop an automatic fixturing system for securing the part during the machining process. The method proposed in this paper is the use of sacrificial fixturing, similar to the support structures in existing rapid processes like Stereolithography. During the machining process, sacrificial supports emerge incrementally and, at the end of the process, are the only entities connecting the part to the stock material. This paper presents methodologies for the design of sacrificial …