Business Commons^™

Misreading Menetti: The Case Does Not Help You Avoid Liability For Your Own Fraud, Val D. Ricks

St. Mary's Law Journal

Several decades ago, an incorrect legal idea surfaced in Texas jurisprudence: that business entity actors are immune from liability for fraud that they themselves commit, as if the entity is solely responsible. Though the Supreme Court of Texas has rejected that result several times, it keeps coming back. The most recent manifestation is as a construction of Texas’s unique veil-piercing statute. Many lawyers have suggested that this view of the veil-piercing statute originated in Menetti v. Chavers, a San Antonio Court of Appeals case decided in 1998. Menetti has in fact played a prominent role in the movement to …

Research Note: Assessing The Impact Of K-Pop On The Sales Of Korean Brands: A Case Of Automobile In The U.S. Market, Yayu Yuan, Janghyuk Lee

Asia Marketing Journal

The aim of this paper is to expand upon previous research into the country of origin effect through the use of empirical data by formulating an analysis method which allows the measurement of the extent of country of origin effect by the proxy of K-pop musicians associated with country of origin image and to propose an alternative framework which provides an explanation as to the discrepancies between empirical data and prior research. Our analysis results reveal that the impact of country of origin associated with ‘PSY’ and ‘BTS’ on the automobile sales of ‘Hyundai Sonata’ was significant in the U.S. …

Critical Success Factors For Bumdes: Case Study In Magelang Regency, Alya Lutfitasari, Sri Mulyani

Journal of Accounting Auditing and Business

BUMDes is social entrepreneurship owned by the village with the primary capital from allocating village funds, intending to manage the village's potential to gain profits and provide social benefits for the village community. This study aims to examine the effect of human resources, community participation, government participation, acceptance of technology, organizational culture, and business feasibility on the success of BUMDes in the Magelang Regency. The BUMDes studied were 151 BUMDes in Magelang Regency using the survey method. The results showed that factors other than human resources had a significant effect on the success of BUMDes in the Magelang Regency. In …

The Determinants Of Effectiveness Online Learning Media: A Case Study In Accounting Study Program At Universitas Medan Area, Aditya Amanda Pane, T. Alvi Syahri Mahzura, Rana Fathinah Ananda, Sari Nuzullina Rahmadhani

Journal of Accounting Auditing and Business

This study aims to analyze the effectiveness of online learning in terms of student perceptions, emotional intelligence, and the use of online media during the covid-19 pandemic. This quantitative research approach uses a questionnaire survey technique and descriptive data analysis. The sampling technique is simple random sampling, and the sample obtained research is an active student of Accounting Studies Program at the Universitas Medan Area semesters 2, 4, and 6. The research results show that the perception of students on learning online in the past pandemics Covid-19 through a various selection of media online considered effective and help improve students' …

Correlation Analysis Of The Integral Preparedness Of 12-17 Years-Old Gymnasts, Bakhrom Bakhtiyorovich Musaev, Mars Narzievich Umarov

Eurasian Journal of Sport Science

Purpose: Consider a mathematical model of correlation and factor analysis of the readiness of promising young gymnasts and the level of its significance in determining the model characteristics of young athletes

Methods: In this work, methods of mathematical statistics were used, in particular, correlation and factor analysis of the results.

Results: The validity of individual tests changes with age, both with the result in the types of gymnastic all-around, and with the volume of mastered and included in the combination of elements of the highest difficulty group. It turned out to be quite difficult to choose which test is more …

Microfinance Services And Government Regulations: Reflections On Performance Of Small Holder Coffee Entrepreneurs In Uganda, Mary Juliet Nakabugo, Stephen Muathe, Evans Mwasiaji

The Journal of Entrepreneurial Finance

Small-scale enterprises are lauded around the world for their contribution to economic development. Resources and capabilities play an important role as accelerators of entrepreneurial activity and also increase enterprise performance. This research strived to understand how Microfinance services affect the performance of smallholder coffee entrepreneurs but also examine government regulations as a moderating variable for the association between microfinance and the performance of smallholder coffee entrepreneurs. The study was guided by the resource-based view supported by dynamic capability and contingency theories. Data on 400 Ugandan coffee entrepreneurs was gathered and statistically tested using a multiple linear regression model. Study scores …

Experimental Study To Assess The Impact Of Timers On User Susceptibility To Phishing Attacks, Amy E. Antonucci, Yair Levy, Laurie P. Dringus, Martha Snyder

Journal of Cybersecurity Education, Research and Practice

Social engineering costs organizations billions of dollars. It exploits the weakest link of information systems security, the users. It is well-documented in literature that users continue to click on phishing emails costing them and their employers significant monetary resources and data loss. Training does not appear to mitigate the effects of phishing much; other solutions are warranted. Kahneman introduced the concepts of System-One and System-Two thinking. System-One is a quick, instinctual decision-making process, while System-Two is a process by which humans use a slow, logical, and is easily disrupted. The key aim of our experimental field study was to investigate …

Faculty And Advisor Advice For Cybersecurity Students: Liberal Arts, Interdisciplinarity, Experience, Lifelong Learning, Technical Skills, And Hard Work, Brian K. Payne, Bria Cross, Tancy Vandecar-Burdin

Journal of Cybersecurity Education, Research and Practice

The value of academic advising has been increasingly emphasized in higher education. In this study, attention is given to the most significant types of advice that a sample of cybersecurity faculty and advisors from the Commonwealth of Virginia recommend giving to cybersecurity students. The results show that faculty and advisors recommended that students be aware of six different aspects of cybersecurity education including the value of experience, the need for lifelong learning, the importance of hard work, the need to develop technical skills, the interdisciplinary nature of cybersecurity, and the need to develop liberal arts or professional/soft skills. Implications of …

Subject Matter Experts’ Feedback On Experimental Procedures To Measure User’S Judgment Errors In Social Engineering Attacks, Tommy Pollock, Yair Levy, Wei Li, Ajoy Kumar

Journal of Cybersecurity Education, Research and Practice

Distracted users can fail to correctly distinguish the differences between legitimate and malicious emails or search engine results. Mobile phone users can have a more challenging time identifying malicious content due to the smaller screen size and the limited security features in mobile phone applications. Thus, the main goal of this research study was to design, develop, and validate a set of field experiments to assess user’s judgment when exposed to two types of simulated social engineering attacks: phishing and Potentially Malicious Search Engine Results (PMSER), based on the interaction of the environment (distracting vs. non-distracting) and type of device …

A Taxonomy Of Cyberattacks Against Critical Infrastructure, Miloslava Plachkinova, Ace Vo

Journal of Cybersecurity Education, Research and Practice

The current study proposes a taxonomy to organize existing knowledge on cybercrimes against critical infrastructure such as power plants, water treatment facilities, dams, and nuclear facilities. Routine Activity Theory is used to inform a three-dimensional taxonomy with the following dimensions: hacker motivation (likely offender), cyber, physical, and cyber-physical components of any cyber-physical system (suitable target), and security (capable guardian). The focus of the study is to develop and evaluate the classification tool using Design Science Research (DSR) methodology. Publicly available data was used to evaluate the utility and usability of the proposed artifact by exploring three possible scenarios – Stuxnet, …

The 2020 Twitter Hack – So Many Lessons To Be Learned, Paul D. Witman, Scott Mackelprang

Journal of Cybersecurity Education, Research and Practice

In mid-July 2020, the social media site Twitter had over 100 of its most prominent user accounts start to tweet requests to send Bitcoin to specified Bitcoin wallets. The requests promised that the Bitcoin senders would receive their money back doubled, as a gesture of charity amidst the COVID-19 pandemic. The attack appears to have been carried out by a small group of hackers, leveraging social engineering to get access to internal Twitter support tools. These tools allowed the hackers to gain full control of the high-profile user accounts and post messages on their behalf. The attack provides many paths …

Editorial Vol 2021, No 2, Herbert J. Mattord, Michael E. Whitman, Hossain Shahriar

Journal of Cybersecurity Education, Research and Practice

Welcome to the Winter 2021 edition of the Journal for Cybersecurity Education, Research, and Practice.

Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani

The Qualitative Report

This action research aims to explore the issues of microfinance and women’s empowerment in urban Indonesia, and the role of accounting on the issues. Drawing on critical accounting theory, this study employs feminism and empowerment theory based on Foucault’s work to investigate the activities of female micro-entrepreneurs who are members of a Sharia cooperative. The study was conducted using an action research method for eight months with observation and interviews with 40 female micro-entrepreneurs. It is found that the lending scheme applied in the cooperative follows the principle of family resilience. In this context, the empowerment is not aimed at …

What Improves Customer Satisfaction In Mobile Banking Apps? An Application Of Text Mining Analysis, Yun Kyung Oh, Jung-Min Kim

Asia Marketing Journal

Consumer-generated reviews reflect consumers’ experiences and perceptions toward a product or service. In this context, we propose a text mining approach to identify factors that improve customer satisfaction in the mobile banking app service. To do so, we collect 96,140 mobile app reviews for four U.S. banks: Bank of America, Capital One, Chase, and Wells Fargo. Using the Latent Dirichlet Allocation (LDA) topic model, we first derive the critical quality dimensions such as ease of use, convenience, security, and customer support. Analysis of weekly panel data shows that positive responses to the security and convenience of mobile banking apps improve …

Donation Levels In Cause-Related Marketing (Crm): The Impact Of Donation Levels, Consumer Support And Self-Expressive Cues On Perceived Benefits And Perceived Monetary Sacrifice, Tae Hee Park, Dongho Yoo

Asia Marketing Journal

In this study, we examine the extent to which donation level is perceived as a concept of benefit and monetary sacrifice to consumers, as well as that the extent to which it is moderated by consumer support for cause domains. In addition, we investigate the influence of self-expressive cues as a means of increasing consumers’ intention of participating in cause-related marketing (CRM) by lowering perceived monetary sacrifice. As a result of Study 1, consumers with high-level cause support perceived the donation level as a benefit, resulting in a positive effect on their intentions to participate in CRM. Conversely, consumers with …

Dentistry And The Law: Can I Be Reported To The Data Bank In Connection With A Billing Dispute?, Dan Schulte Jd

The Journal of the Michigan Dental Association

This Dentistry and the Law column addresses a dentist's concern about being reported to the National Practitioner Data Bank (NPDB) during a billing dispute. The dentist questions the validity of such a report, considering no issues with treatment quality are raised. The response emphasizes that adverse actions based solely on billing practices may not be reportable to the NPDB. Additionally, it clarifies that a dental plan administrator may not be eligible to make a Data Bank report, offering guidance on informing the plan about rights and potential contestation.

Staff Matters: Resolving Conflict Between Employees, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This Staff Matters column addresses workplace conflict arising from an employee's abrasive communication style, affecting collaboration and patient interactions. Acknowledging conflict as normal, the advice emphasizes addressing it promptly. Steps include talking to those involved, identifying themes causing conflict, and meeting with individual employees to discuss concerns, impact, and potential solutions. Considering external stress factors, the focus is on open, respectful, and confidential resolution. Building a strong practice culture is highlighted for enhanced employee and patient satisfaction.

J Mich Dent Assoc February 2022

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA’s 6,200+ members across the state. No publication reaches more Michigan dentists!

Ada Trustee Report: Working To Make Each Member Feel Welcome, Michele Tulak-Gorecki Dds

The Journal of the Michigan Dental Association

ADA 9th District Trustee Dr. Michele Tulak-Gorecki shares insights from the ADA Board Retreat, emphasizing the importance of communication, board culture, and fostering a welcoming environment for all members. Dr. Cesar Sabates, the new ADA president, encourages a spirit of love, respect, and cooperation, envisioning the ADA as a supportive family. The column highlights the significance of making every member feel truly welcome and part of something special. ADA Executive Director Dr. Ray Cohlmia's vision focuses on customer focus, global presence, innovation, sustainability, and nimbleness, with upcoming innovative changes in ADA operations.

Headquarters Report: A Look Back, A Step Forward, Karen Burgess Cae

The Journal of the Michigan Dental Association

In her Headquarters Report, MDA Executive Director Karen Burgess reflects on the dental landscape entering the third year of the COVID-19 pandemic, acknowledging the "new normal" with increased demand for services, staff shortages, and supply chain challenges. Despite uncertainties, the Michigan Dental Association (MDA) maintained membership numbers better than expected, with a slight decrease in market share. The report emphasizes the importance of member value, highlighted by a favorable Net Promoter Score (NPS) and positive feedback on MDA benefits. It also discusses efforts in diversity, equity, and inclusion, along with successful advocacy initiatives influencing oral health in Michigan.

Commentary: The Role Of The Mda’S Committee On Diversity, Equity, And Inclusion, Mehul Patel Dds

The Journal of the Michigan Dental Association

This Commentary emphasizes the Michigan Dental Association's commitment to diversity, equity, and inclusion, aligning with its 2021-25 strategic plan. The Committee on Diversity, Equity, and Inclusion is tasked with monitoring demographic trends, enhancing inclusion, recommending equity actions, and improving member value for diverse dentists. Rejecting perceptions of tokenism, the committee underscores the importance of embracing diversity beyond race, including various dimensions like age, gender identity, and practice setting. Encouraging members to actively contribute, the commentary emphasizes the role of diversity in strengthening the MDA and advancing oral healthcare.

Advocacy Spotlight: Ada Lobbyist Conference Highlights Critical Advocacy Issues, Neema Katibai Jd

The Journal of the Michigan Dental Association

The ADA Lobbyist Conference highlighted crucial issues in dentistry, including Medicare reform, teledentistry, workforce concerns, and insurance challenges. State dental associations collaborated on building advocacy partnerships and shared successful grassroots engagement strategies. Medicare reform discussions focused on the ADA's opposition to Plan B inclusion and the impact of constituent outreach. State associations addressed Medicaid reform, emphasizing personal stories to convey the need for change. Teledentistry legislation and insurance company relationships were also key topics. The insights gained will shape the MDA's advocacy strategy for 2022.

10-Minute Ebd: Is Fluoride Varnish Safe And Effective?, Sara Toema Bds, Dds

The Journal of the Michigan Dental Association

This 10-Minute EBD column addresses a common clinical scenario where a parent questions the safety and efficacy of fluoride varnish for preventing dental decay in a pediatric patient. Conducting a 10-minute Evidence-Based Dentistry (EBD) literature search, the author explores the available evidence, pathways, and resources. The search includes Google, systematic reviews from Cochrane Library and Epistemonikos, and the American Dental Association (ADA) Center for Evidence-Based Dentistry database. The results confirm the safety and efficacy of 2.26% fluoride varnish, preventing 43% of caries in permanent teeth and 37% in primary teeth. The moderate-level evidence supports recommending fluoride varnish application, aligning with …

Please Don’T Shoot The Messenger, Christopher J. Smiley Dds

The Journal of the Michigan Dental Association

This editorial emphasizes the importance of discerning reliable information amid the influx of COVID-19-related studies and guidelines. Drawing parallels with the ancient Greek sentiment from Sophocles' play Antigone, JMDA Editor Dr. Chris Smiley advocates for an open-minded approach to trustworthy sources, citing the World Health Organization's seven steps for evaluation. The Michigan Dental Association is highlighted as a reliable resource for synthesizing evolving information for clinicians. Despite pandemic-induced frustrations, the editorial urges practitioners to navigate changes resiliently, recognizing the dynamic nature of public health guidance.

Infection Prevention In Dentistry: Reaching Our “New Normal”, Karen K. Daw Mba, Cecm, Marie T. Fluent Dds

The Journal of the Michigan Dental Association

This article addresses the evolving landscape of infection prevention in dentistry amid the COVID-19 pandemic, emphasizing the dynamic nature of guidance and standards. It explores historical perspectives, including the transition from "wet finger dentistry" to universal precautions and standard precautions. The focus then shifts to the regulatory considerations and the relevance of transmission-based precautions in the context of COVID-19. The Hierarchy of Controls is discussed, encompassing elimination, substitution, engineering controls, administrative control, and personal protective equipment. Respiratory hygiene, personal protective equipment, and infection prevention practices are compared between the pre-COVID era and the current landscape, emphasizing the importance of adapting …

Revisit Hospitality And Tourism Research Rankings In Six Journals: Second Decade Of The New Millennium, Yuehan Cao, Jiyeon Jeon, Liang R. Tang, Xi Wang

Journal of Global Hospitality and Tourism

The purpose of this research was to replicate an earlier study that analyzed hospitality and tourism research contributions in the first decade of the new millennium (Park et al., 2011) using a time frame of 2010-2019. The present study reviewed six top-tier hospitality and tourism journals, including the International Journal of Hospitality Management, Journal of Hospitality & Tourism Research, Cornell Hospitality Quarterly, Tourism Management, Journal of Travel Research, and Annals of Tourism Research. The papers were classified by research themes in the hospitality and tourism categories, respectively. The results offered the rankings by publication …

What Factors Affect Entrepreneurial Intention In Sharing Accommodations? The Application Of The Entrepreneurial Event Model, Jaewook Kim, Liang(Rebecca) Tang, Xi Wang, Linan Zhang

Journal of Global Hospitality and Tourism

Hosts of sharing accommodation platforms are considered an evolving mode of entrepreneurs. This study aimed to examine the relationship among entrepreneurship capital (EC), perceived feasibility (PF), perceived desirability (PD), and entrepreneurial intention (EI) in sharing lodging by using the entrepreneurial event (SEE) model. Particularly, EC was evaluated as a second-order factor with four first-order sub-variables: financial, social, intellectual, and human capital (HC). Data were collected from online surveys completed by 328 respondents. Second-order factor analysis and structural equation modeling were used in the analysis. Results confirmed that all four sub-variables contributed to inclusive capital. Inclusive capital positively influenced PF and …

Organizational Response To The Covid-19 Pandemic: Does It Affect Hospitality Industry Employees’ Outcomes?, Jessica Wiitala, Trishna Mistry

Journal of Global Hospitality and Tourism

The purpose of this study was to analyze the relationships between hospitality organizations’ crisis response during the COVID-19 pandemic with hospitality employees’ attitudes and behaviors. Data was collected using a survey distributed on Amazon Mechanical Turk (MTurk) targeting hospitality industry employees. The findings reveal that crisis response is related to psychological well-being, job satisfaction, and organizational commitment among hospitality industry employees. This study broadens the scope of crisis management literature in the hospitality field. Furthermore, it establishes the significance of effective crisis response for hospitality industry employees’ well-being and positive outcomes.

Reconsidering Services Marketing As A Discipline, Mark S. Rosenbaum, German C. Ramirez

Journal of Global Hospitality and Tourism

This viewpoint suggests that foundational theories and concepts which characterize the services marketing discipline may no longer be valid due to the global pandemic. The authors discuss the impact of the Great Resignation on both consumers and organizations and posit that many consumers now accept lower levels of service offerings and performance. They further question whether organizations will ever return to pre-pandemic service levels. Further, the authors contend that the discipline’s focus on employee-customer relationships has now shifted to customer-technology exchanges and that human interactions, in many service exchanges, are diminishing in importance. The authors put forward future research questions.

Editorial: The Inaugural Issue Of Journal Of Global Hospitality And Tourism, Faizan Ali, Seden Dogan

Journal of Global Hospitality and Tourism

“Quality is never an accident. It is always the result of an intelligent effort” - John Ruskin

It is our pleasure to publish the inaugural issue of the Journal of Global Hospitality and Tourism (JGHT). This new journal aims to provide an intellectual platform and ideas for international scholars, by promoting studies related to global hospitality and tourism. Editorial policy of JGHT focuses on publishing original research articles, review papers and communications that identify, explain, analyze, and review real-world business phenomena/issues.

Our vision is to make JGHT as one of the most innovative, proactive, and creative journals in our field …