Business Commons^™

Fraud Detections For Online Businesses: A Perspective From Blockchain Technology, Yuanfeng Cai, Dan Zhu

Publications and Research

Background: The reputation system has been designed as an effective mechanism to reduce risks associated with online shopping for customers. However, it is vulnerable to rating fraud. Some raters may inject unfairly high or low ratings to the system so as to promote their own products or demote their competitors.

Method: This study explores the rating fraud by differentiating the subjective fraud from objective fraud. Then it discusses the effectiveness of blockchain technology in objective fraud and its limitation in subjective fraud, especially the rating fraud. Lastly, it systematically analyzes the robustness of blockchain-based reputation systems in each type of …

Flat Tax Reform: Implications For The United States, Reid Schmideler

Senior Honors Theses

Flat tax reform is a policy ideal that has garnered significant attention and criticism since Hall and Rabushka (1985) published their first treatise on the matter. Over the course of the following decades, an abundance of flat tax proposals have emerged that pay homage to their seminal work. Topics examined will include the politics of tax reform, modern principles of taxation, tax reform lessons from other countries, an overview of American tax policy, including critiques of the current system, introduction of the flat tax, and contemporary flat tax proposals.

Pearl Harbor-75th Anniversary, Richard C. Crepeau

On Sport and Society

This piece on Pearl Harbor and Baseball was the fifteenth of this series of essays on Sport and Society. It dates from December of 1991 the 50th Anniversary of the attack on Pearl Harbor and was written as a radio commentary for WUCF-FM an NPR affiliate in Orlando. It aired on December 6, 1991. This is the 75th Anniversary of Pearl Harbor

2016-12-05 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter for December 5, 2016.

2016-12-05 Meeting Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for December 5, 2016.

2016-12-04 Pac-22 Revision And Approval, Morehead State University. Faculty Senate.

Faculty Senate Records

PAc-22 revision and approval as signed by the president on December 4, 2016.

Five Potential Barriers To Lms Usage, John Contrado

Instructional Design Capstones Collection

This paper began as a needs assessment investigating low Learning Management System (LMS) usage at a worldwide technology corporation. Subsequently, the company in question underwent a number of personnel changes and decide to forgo the needs assessment. As such, this paper became a review of research literature related to LMS usage barriers, with the intentions of identifying potential causes of low LMS usage in corporate environments. The review of the existing literature identified five major potential barriers to LMS usage. Because of the nature of the process, these are generalized broad barriers that can easily be identified and discovered in …

Do Credit Ratings Matter? An Examination Of The Relationship Between Sovereign Ratings And Capital Flows Pre And Post Financial Crisis, Greg Violante

Economics Department Student Scholarship

This paper examines the relationship between sovereign credit ratings and international capital flows to emerging market economies (EMEs). More specifically, it analyzes how ratings impact capital flows (FDI and portfolio investment) before and after the 2007-2008 financial crisis. This study breaks the data into two samples, pre-crisis (1995-2006), and the post crisis (2007-2015). After using a System GMM method for 20 EMEs, the paper compares the pre- and post- financial crisis credit rating coefficients. The results indicate that the ratings have become more impactful overtime, for both FDI and portfolio investment, although the coefficients are not statistically different. Interestingly however, …

Fall 2016 Lindenwood University Fashion Show (December 2, 2016), Lindenwood University

Fashion Show Event Programs & Related Items

Program for Fall 2016 Lindenwood University Fashion Show

2016-12-02 Performance Funding Report, Morehead State University. Faculty Senate.

Faculty Senate Records

Performance Funding Report issued by the President's Office on December 2, 2016.

School Of Culinary Arts & Food Technology Winter Newsletter 2016, James Peter Murphy

Other resources

The School of Culinary Arts & Food Technology - Winter Newsletter captured the many events, research, awards, significant contributions and special activities which the students and staff members of the school have successfully completed leading up to the Winter period of 2016.

A Case Of Fixed Asset Accounting: Initial And Subsequent Measurement, Jodi L. Gissel

Accounting Faculty Research and Publications

This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make recommendations. You must also analyze differences between fixed asset accounting under US generally accepted accounting principles and IFRS. As a student, you generally understand basic application of asset cost computation that simply recognizes the amount of cash paid for acquiring the asset. However, determining asset cost becomes challenging when you encounter more complex situations. You must consider initial measurement issues relating to a land purchase (demolition of existing …

Transaction Complexity And The Movement To Fair Value Accounting, Pinky Rusli, Xinlei Zhao, David A. Ziebart

Institute for the Study of Free Enterprise Working Papers

Our global economy has pushed the complexity of business transactions to a new level, as companies now employ sophisticated contracts and financial instruments. However, it is unclear whether accounting standards are able to effectively capture transaction complexity, which has been growing at a rapid pace. In this study, we examine three questions related to transaction complexity: (1) Do accounting standards reflect differences in the complexity of the transactions being recorded? (2) Does the use of mark-to-market (i.e., fair value) accounting reduce the complexity of standards by relying on market valuations to capture transaction complexity? (3) Does the reliance on fair …

Advanced Training Of Trainers: Inclusive Supervision, Amy Wilson Ph.D., Carmen M. Mccallum Lmsw, Ph.D.

NYS Child Welfare/Child Protective Services Training Institute

This workshop is designed to facilitate personal reflection and action through the introduction of a new model of supervision, called inclusive supervision. This workshop will challenge participants to look inwardly at themselves, their identities, and how they interact with those they supervise. An inclusive model of supervision will be presented and participants will be challenged to think about how to enact and practice inclusive supervision in the workplace, creating more inclusive spaces and satisfied employees. In

an increasingly diverse world and workforce, supervisors who can create inclusive workspaces will be more effective in creating meaningful work, ultimately leading to retention …

Corporate Inversions: New Challenges, New Opportunities, James Mohs, Martin A. Goldberg, Lanzi W. Butler, Amanda M. Heath

Accounting Faculty Publications

With a wave of recent tax inversion and corporate reorganization discussions, corporate tax strategy has begun to move to the forefront of media, public and Congressional attention. These high-profile inversion strategies have gained momentum and achieved heightened attention, becoming a matter of public policy matter in 2014. While corporate international tax strategies have existed since the dawn of the U.S. federal income tax, inversions in their current form have been active only since the 1980s. Using three predominate inversion cases as a lens, this research intends to fill a gap in the existing literature relating to corporate inversions. By combining …

Java Plus Coffee: A Case Study In Economic Sustainability In A Non-Profit Organization, George Dierberger, Marc Mcintosh, Nancy Johnson

Faculty Authored Articles

Java Plus is a non-profit case study focusing on the coffee industry. The case deals with business strategy, multiple distribution channels, financial analysis, break-even analysis, operational, sourcing challenges and inventory rationalization. The profits of the company are used to help inner city youth gain experience in business and find a vocation that would support their dreams and aspirations.

Wall Fellows Newsletter, Volume 5, Issue 1, Winter 2016, Coastal Carolina University

Wall Fellows Newsletter

Newsletter of the Wall Fellows Program in the E. Craig Wall Sr. College of Business Administration.

Trade Networks And Cross-Border Acquisitions: Evidence From United States Acquiring Firms, Seung Hun Han, Eun Jin Jo, Dong-Kyoon Kim, Duk Hee Lee

Department of Accounting and Finance Faculty Scholarship and Creative Works

This study examines the impact of the trade networks of target firms' nation on the announcement returns of the cross-border acquisitions of United States acquirers. By using a sample of 818 cross-border acquisitions during 2000–2007, we find that the centrality measure of trade networks has a positive impact on announcement returns, after controlling for Hofstede's cultural distance measure between the acquiring and target nations and various firm- and deal-specific factors. In sum, trade network analysis, based on strength centrality, better explains the performance of acquiring firms than does the bilateral trade openness measurement used in previous studies.

Measuring Organizational Climate At The Abilene-Taylor County Public Health District, Sarah E.A. Floyd

School of Social Work

The aim of this study was to answer the question, according to the Competing Values Framework, what is the organizational climate of the Abilene-Taylor County Public Health District (ATCPHD)? Organizational climate for this study refers to the collective perceptions of employees on their interactions with their peers, management, and the organization. This study surveyed the 64 employees at the ATCPHD with the Organizational Climate Measure (OCM). Forty employees participated in the study. The study determined that the climate of the ATCPHD, according to Competing Values Framework (CVF), was the Human Relations organizational climate with a secondary climate of Relational Goals. …

Forgotten Femmes, Forgotten War: The Kim Sisters’ Disappearance From American Screen And Scene, Danielle Seid

Occasional Papers

This paper explores the performance history of the Korean girl group The Kim Sisters, once highly visible racial icons, within the social and cultural context of 1960s Cold War America and popular entertainment culture. The Kim Sisters’ disappearance from American screen and scene raises questions about public memory of the Korean War, the status of Asian American performers in popular entertainment industries, and shifting attitudes about race, gender, and sexuality in the 1960s. Focusing in particular on the production and reception of their feminine beauty on stage and television, this paper highlights the Kims’ early years in the newly-formed Republic …

Religion-Related Research In The Journal Of Macromarketing, 1981-2014, Jenna M. Drenten, Kristy Mcmanus

School of Business: Faculty Publications and Other Works

This study provides a review of religion-related research published in the Journal of Macromarketing (JMK) from 1981 to 2014. A systematic review of the journal identifies 19 key articles at the intersection of religion and macromarketing. Both quantitative and qualitative approaches are utilized to review this body of work in terms of frequency, content, methodology, and authorship. Results reveal four categories of religion-related research in JMK: 1) the impact of religion on macromarketing issues, 2) the impact of macromarketing issues on religion, 3) religion as a theoretical perspective, and 4) religious groups/individuals as a research context. Opportunities for future research …

Capabilities, Human Development, And Design Thinking: A Framework For Gender-Sensitive Entrepreneurship Programs, Tonia Warnecke

Faculty Publications

This paper discusses the ways that capabilities and human development theory can guide the creation of entrepreneurship programs, utilizing a framework of human-centered design thinking. It is well known that a variety of institutional factors shape gender outcomes and gender inequality within entrepreneurship, particularly with regard to necessity versus opportunity entrepreneurship and informal versus formal sector entrepreneurship. Failure to understand the diversity of entrepreneurial activity among women, and the connection (or lack thereof) of such activity to human freedom, leads to biased entrepreneurship programs. This paper links social economic theory and practice by: (1) discussing the ways that capabilities and …

Bridging The Gap Between Religion And Business: A Conversation, Michael E. Cafferky, Doug Jacobs

Faculty Works

This article explores some of the tensions that congregational pastors experience in terms of business and religion. It is a dialogue regarding the perceived gap between pastors and business professionals.

“Bridging the gap between religion and business: A conversation" by Michael Cafferky and Douglas Jacobs published in the December 2016 issue of Ministry,® International Journal for Pastors, www.MinistryMagazine.org. Used by permission.

2016 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for December of 2016.

Job Applicants' Information Privacy Protection Responses: Using Socia Media For Candidate Screening, John R. Drake, Dianne Hall, J. Bret Becton, Clay Posey

Faculty Publications

For human resource (HR) departments, screening job applicants is an integral role in acquiring talent. Many HR departments have begun to turn to social networks to better understand job candidates’ character. Using social networks as a screening tool might provide insights not readily available from resumes or initial interviews. However, requiring access to an applicants’ social networks and the private activities occurring therein—a practice currently legal in 29 U.S. states (Deschenaux, 2015)—could induce strong moral reactions from the job candidates because of a perceived loss of information privacy. Subsequently, such disclosure requests could induce job candidates to respond in a …

Cross-Cultural Differences In Concrete And Abstract Corporate Social Responsibility (Csr) Campaigns: Perceived Message Clarity And Perceived Csr As Mediators, Soojung Kim, Jiyang Bae

Communication Faculty Publications

Guided by Hofstede’s (Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations, 2001) cultural value of uncertainty avoidance, this study tests whether the effect of concrete vs. abstract CSR campaign messages on attitude toward the company and purchase intention varies by cultural difference in uncertainty avoidance and whether such effect is mediated by the perceived clarity of the message and perceived CSR. Lab experiments were performed in the U.S. and South Korea with American and Korean college students. Two-way ANOVA results revealed the relative advantage of concrete message on attitude toward the company and purchase intention among Koreans (vs. …

Organizational Responses To Institutional Pressures: Reconfiguration Of Spaces In Nanosciences And Nanotechnologies, Nicolas Battard, Paul Donnelly, Vincent Mangematin

Articles

The literature on organizational responses to institutional pressures describes responses ranging from compliance to resistance via different modes of decoupling. However, although these studies provide a greater understanding of the phenomenon, they tend to be disparate and to consider the different elements separately. Through a comparative case study of six research teams in the area of nanosciences and nanotechnologies, we offer three contributions. Our first is to the decoupling literature by way of a complementary and cohesive framework, which shows that organizations vary in their responses by reconfiguring their physical (policy and materiality), mental (meaning) and social (identity) spaces, and …

Mid-Level Procurement Manager Leader Development: A Collective Case Study, Douglas Veatch

Doctoral Dissertations and Projects

The development of high-performing employees with the potential to assume leadership roles remains a vital exercise for organizations. Public and private sector organizations of all sizes have implemented programs focused on developing the next generation of leaders. The researcher explored the issue of how a national service industry organization is experiencing varied levels of success of leader development in the case of geographically dispersed mid-level procurement managers in the trucking logistics group. Guided by elements of successful leader development programs, the purpose of this collective qualitative case study was to discover the common issues and factors that lead to success …

A Deeper Look Into The Complex Relationship Between Social Media Use And Academic Outcomes And Attitudes, Martin Hassell, Mary Sukalich

Management Faculty Research and Publications

No abstract provided.

Limited Attention, Marital Events And Hedge Funds, Yan Lu, Sugata Ray, Melvyn Teo

Research Collection Lee Kong Chian School Of Business

We explore the impact of limited attention by analyzing the performance of hedge fund managers who are distracted by marital events. We find that marriages and divorces are associated with significantly lower fund alpha, during the six-month period surrounding and the two-year period after the event. Busy managers who manage multiple funds and who are not part of a team are more affected by marital transitions. Inattentive managers place fewer active bets relative to their style peers, load more on index stocks, exhibit higher R-squareds with respect to systematic factors, and are more prone to the disposition effect.