Disputed Interpretations And Active Strategies Of Resistance During An Audit Regulatory Debate, Michael Harber, Grietjie Verhoef, Charl De Villiers

Business Papers and Journal Articles

Purpose: The paper aims to examine disputed interpretations of “key meanings” between the audit regulator and Big 4 firms during a highly contentious regulatory debate, showcasing their use of “strategies of resistance” to achieve their intended outcomes.

Design/methodology/approach: A qualitative analysis is performed of the discourse in a South African audit regulatory debate, set within the country's unique political and historical context. The analysis is informed by the theoretical construct of a “regulatory space” and an established typology of strategic responses to institutional pressures.

Findings: The study’s findings show how resistance to regulatory intentions from influential actors, notably the Big …

Think Outside And Inside The Box:The Role Of Dual-Pathway Divergent Thinking In Creative Idea Generation, David Peterson, Marshall Pattie

Department of Business Management - Faculty Scholarship

The Dual Pathway to Creativity Model theorizes that creative performance arises from cognitive flexibility, persistence, or a combination of the two. Existing research has only examined these pathways independently, limiting our understanding of the model and of how people generate ideas. We extend the DPCM model by predicting that creative output arises from the generation of response sets containing both highly related (persistence pathway) and unrelated (flexibility) ideas, an idea generation strategy we call Dual Pathway Divergent Thinking (DPDT). In a study of 147 subjects, we propose a serial mediation model: people higher in Openness to Ideas use DPDT as …

Hilton Worldwide Holdings Inc., Jeffrey S. Harrison, Austen Kelso, Paul Reilly, Will Sadler

Robins Case Network

Conrad Hilton bought his first property, the Mobley Hotel, in sleepy Cisco, Texas in 1919 for $5,000. Since those humble beginnings, the Hilton Hotel empire has grown to be one of the largest and most respected global hospitality brands. Hilton’s vision is simple and remains true to its founder, Conrad Hilton's aspirations; “to fill the earth with the light and warmth of hospitality.” As of 2021, the hotel brand has more than cashed in on Conrad’s vision. Hilton operates more than 6,500 properties, across 18 hotel brands that span 119 countries.

Since 2007, Hilton has been led by Christopher Nassetta, …

Community Well-Being And Leadership In Nonmetropolitan Nebraska: 2022 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz, Amanda Tupper

Nebraska Rural Poll

Rural Nebraskans are less positive about the current change and expected future change in their communities this year. The proportion believing their community has changed for the better has typically been greater than the proportion believing it has changed for the worse. However, last year the proportion believing their community changed for the worse was slightly more than the proportion believing it had changed for the better (similar to what occurred in 2003 and 2009). This year, that gap widened a bit.

Despite that, rural Nebraskans are positive about their community by many different measures. Most rural Nebraskans rate their …

Real-Life Skills Accounting Students Need, Kate Mcneil

Sabbatical Projects

Kate McNeil, CPA, CMA, CFM, Associate Professor of Accounting, worked with one of her former firms, MarksNelson, to be a part of on-campus recruiting during the of Fall 2022. She talked to many recruiters and former students to see what the process was like and what students were doing well and where they could improve to set themselves apart. She then interviewed the new hires at MarksNelson, across all departments, about what skills they felt they were well prepared with and what they needed more of. She also interviewed some former students that were new to the profession. Finally, she …

Conceptualising Digital Entrepreneurship: Artifacts, Platforms And Infrastructures, Anthony Paul Buckley, Kisito Futonge Nzembayie

Conference papers

In this paper we explore how, in the digital age, the micro-level activities of digital entrepreneurs in new venture creation continue to digitally transform and disrupt economic systems at the macro-level. As digital entrepreneurship and other typologies of entrepreneurship in the digital age become increasingly fuzzy, this paper sets out to define the digital entrepreneurship domain – what it is, what is it not and why it is disruptive and distinct. By unbundling the roles of the differing digital technologies at play, we bring much needed clarity to a domain currently noted for its conceptual fuzziness. Our framework, developed from …

Student Perceptions Of Virtual Guest Speakers, Sara Jablon-Roberts

College of Business Faculty Publications and Research

This research focuses on fashion student experiences of virtual industry guest speakers. Analysis of data from 130 participants enrolled in the researchers’ fashion classes at two United States universities suggested that, although there are disadvantages to the use of virtual industry guest visits, many students still find them valuable. While students overall preferred in-person visits, their concern with technological issues seems to have lessened during the forced move to remote coursework during the COVID-19 pandemic, and they have come to realize that the online medium, especially through the “chat” functionality found in videoconferencing platforms, can be an effective tool.

Student Perceptions Of Industry Guest Speakers, Sara Jablon-Roberts, Arienne Mccracken

College of Business Faculty Publications and Research

Research inviting industry practitioners to speak in classrooms is frequently anecdotal. The purpose of this study was to explore student views on the value of guest speakers in the classroom. Students surveyed typically saw industry guests as useful, especially when a speaker’s personal experiences and career choices were relevant to a student’s own desired future. In addition, beyond hearing from a knowledgeable professional currently working in the industry, students hoped for a very personalized experience, with individualized career advice and time to ask questions. Students also appreciated speakers who were well-organized, persuasive, and included visuals.

Beer Preferences Of Women: Looking At Gender Stereotypes Through The Consumption Of Craft Beer, Jennifer Horowiec

Hospitality Graduate Student Scholarship

Centuries ago, beer brewing was done by women who were highly respected members of their communities. During the Middle Ages, priests and monasteries took over these duties, and since then, all things beer have become synonymous with masculinity. Through advertising, public drinking spaces, and even coming-of-age rituals, beer consumption has been geared toward men. Even beer styles themselves have been labeled either masculine or feminine with light, sweet and fruity beers being associated with femininity and dark, robust, and hoppy beers being associated with masculinity. Although the stereotype of craft beer consumption being a masculine activity still exists, the number …

Future Of Culinary Education, Marie Antoinette Madrid

Hospitality Graduate Student Scholarship

Culinary arts school have been created to supplement the hospitality industry’s workforce need. However, in recent years with decline in enrollment and the increased number of successful chefs that do not have a culinary background poses the question of the relevance of culinary art schools. This research paper attempts to identify the significance of formal culinary education in the industry or if simply the information taught requires an update according to the recommendations of culinary professionals. The framework consists of secondary research and findings will clarify and reinforce the need for culinary art schools and the improvement of their curriculum.

How Might We Help Jwu Eco Center Educate, Engage, And Raise Awareness About Their Programs On Instagram?, Lauren Hoetger, Casey Kowalczyk, Amanda Ladino, Abby Nickerson

Outstanding Student Scholarship

No abstract provided.

Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis

Business Publications

Purpose

This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e., assigning a monetary value to sustainability.

Design/Methodology/Approach

The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data.

Findings

The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of …

The Choice Of Peers For Relative Performance Evaluation In Executive Compensation, Zhichuan Li, John Bizjak, Swaminathan Kalpathy, Brian Young

Business Publications

Relative performance (RPE) awards have become an important component of executive compensation. We examine whether RPE awards, particularly the peer group, are structured in a manner consistent with economic theory. For RPE awards using a custom peer group, we find that the custom group is significantly more effective than four plausible alternative peer groups at filtering out common shocks, lowering the cost of compensation, and increasing managerial incentives. For RPE awards using a market index, we find some evidence that firms could have selected a custom set of peers with better filtering properties at a lower cost with similar incentives. …

9253y: Investigation Of A Ce Labelling Strategy For Mri Electromagnetic Field Probes, Erica Ai Li, Sherjeel Anwar, Shoubhik Pandit, Sinthuja Thiruchelvam, Tristan Hilker

Community Engaged Learning Final Projects

Executive Summary

As a business grows, there is pressure to expand into new markets, which led to this review. This report is connection with a company that aims to meet the MRI testing needs of its clients. The purposes of this review are (1) to assess the requirements for CE labeling certification and (2) to evaluate the European and the international markets.

Purpose 1: Requirements for CE certification

To obtain CE labeling, there is a need to follow the procedures outlined in the Measuring Instruments Directive. This includes meeting the essential requirements of reproducibility, repeatability, discrimination and sensitivity, durability, reliability, …

Ua19/16/1/5 Hilltopper Golf 2021-22 Season Statistics, Wku Athletic Media Relations

WKU Administration Documents

Statistical analysis of the 2021-22 men's golf team season.

Estimating Efforts For Various Activities In Agile Software Development: An Empirical Study, Lan Cao

Information Technology & Decision Sciences Faculty Publications

Effort estimation is an important practice in agile software development. The agile community believes that developers’ estimates get more accurate over time due to the cumulative effect of learning from short and frequent feedback. However, there is no empirical evidence of an improvement in estimation accuracy over time, nor have prior studies examined effort estimation in different development activities, which are associated with substantial costs. This study fills the knowledge gap in the field of software estimation in agile software development by investigating estimations across time and different development activities based on data collected from a large agile project. This …

On The Feasibility Of Speed Limits In Ocean Container Shipping, Manwo Ng

Information Technology & Decision Sciences Faculty Publications

The maritime industry is witnessing an increasingly loud call to contribute to the global trend towards environmental sustainability and decarbonization. One possible policy measure is the use of speed limits to reduce harmful emissions from ocean shipping. While the idea of slowing down ships to obey speed limits might seem intuitive, one key distinguishing characteristic of container shipping is that it is designed to adhere to a fixed, typically weekly, sailing schedule. This paper contributes to the literature investigating the feasibility of speed limits by demonstrating that speed limits are not always feasible in container shipping because of the rigid …

Launch Editorial, Jindong Qin, Xiaofang Chen, Lida Xu

Information Technology & Decision Sciences Faculty Publications

The digital economy is first and foremost a data economy, and data is the first element of the digital economy. Management System Engineering (MSE) is dedicated to the methodology of System Engineering (SE) and the practice of Management Decision Making. The digital economy is a network economy, and the Internet is the basic carrier of the digital economy. [Extracted from the article]

Views Of Well-Being In Nonmetropolitan Nebraska: 2022 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz, Amanda Tupper

Nebraska Rural Poll

This year, rural Nebraskans are more pessimistic about their current situation than they’ve been in the past nine years. The proportion believing they are worse off than they were five years ago was 21 percent, up from the 11 percent reported last year. This is the highest level since 2013, when 26 percent believed they were worse off. This increase in pessimism did not translate into a decrease in optimism, however. This year, one-half of rural Nebraskans believe they are better off compared to five years ago, similar to 52 percent last year. The corresponding change occurred in a decrease …

The Effect Of Third-Party Tracking Cookies On Online Purchase Behavior: A Conceptual Model, Fariba Sanaei, Hamid Abbassi

Faculty Working Papers from the School of Business and Economics

This paper explores how the use of 3rd party tracking cookies affects online trust and perceived risk, and in turn online shopping behavior. Moreover, it is proposed that product category and country of origin moderate the effect of 3rd-party cookies on perceived risk and online trust, respectively.

2022 Nebraska Business

College of Business: Trade Publications

2022 Nebraska Business

How Do Consumers’ Beliefs About Product Price, Taste, And Health Affect Attention To Health-Differentiated Product-Sets?, Henriette Gitungwa, Christopher R. Gustafson

Department of Agricultural Economics: Faculty Publications

Objectives: Consumers facemyriad food products in supermarkets, obviating consideration of all options. Consumers are likely to direct scarce attention to products they believe will provide them the best outcome. However, consumers may hold inaccurate beliefs— particularly about health attributes which can lead them to omit items from consideration that they would have optimally considered We examine how consumers’ beliefs about the relative price, taste, and healthiness of food product sets affect the healthiness of the set of products they consider.

Conclusions: Believes about relative differences in nutritional quality of foods importantly influence consideration of products, potentially perpetuating misconceptions about relative …

Human Flourishing And The Self-Limiting Assumptions Of Modern Finance, Geoffrey Friesen

Department of Finance: Faculty Publications

Current models in Finance make strong, self-limiting assumptions about the nature of human utility, human relationships, human flourishing, and human growth. These assumptions facilitate tractable solutions to financial problems but ignore subjective determinants of human well-being and value creation within the firm. The philosophical and theological traditions of Catholic teaching, as well as evidence on human flourishing from model social science, call us beyond these models. This paper focuses on three specific areas where a “disconnect” exists between Catholic teaching and current Finance models, highlights the relevance of Catholic teaching, and sketches a framework for more fully integrating human flourishing …

Trade Agreements In The Last 20 Years: Retrospect And Prospect For Agriculture / Les Accords Commerciaux Au Cours Des 20 Dernières Années : Rétrospective Et Perspectives Pour L’Agriculture / Handelsabkommen In Den Letzten 20 Jahren: Rückblick Und Ausblick Für Die Landwirtschaft, John C. Beghin, Jill O’Donnell

Yeutter Institute Publications

We provide an overview of major developments in multi-and plurilateral trade agreements over the last twenty years with a focus on the implications for agricultural and food markets. We take stock of what has been accomplished in market integration, remaining obstacles to trade, events that have changed the trade landscape, and emerging issues. Agricultural tariffs have fallen through commitments made in the Uruguay Round Agreement on Agriculture and through the proliferation of regional trade agreements (RTAs). Nevertheless, agricultural trade remains distorted with some extremely high tariffs. RTAs have achieved progress on nontariff measures and other beyond-the- border frictions. World Trade …

Three Unique Succession Planning Stories With A Common Theme – Start Planning Now!, Carol Wittmeyer

Business Faculty/Staff Publications

Most businesses ultimately fail and many family businesses do not succeed at transitioning their businesses to the next generation. NSRA has developed its “NextGen Leadership Program” to support the transition planning process for family firm members. This article takes a look at how the process has gone for three NSRA family firms who have succeeded and were gracious enough to share their stories.

2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2022-2023 Operating Budget of Morehead State University.

Comparative Performance Of Cooperative Equity Retirement Plans, Jeffrey S. Royer

Department of Agricultural Economics: Faculty Publications

This paper compares the performance of revolving fund, percentage-of-all-equities, and base capital plans, and special plans for redeeming equity held by estates or based on member age. It also examines how the performance of the base capital plan is affected by changes in the base period, relaxing the equity requirements for underinvested members, and a variable cash patronage refund program. The base capital plan performs better than other systematic plans but places financial burdens on young members. Two modifications can mitigate that problem with only a slight diminution in performance. Special plans benefit cooperatives operating revolving fund plans the most.

Simulated Dataset Of Corn Response To Nitrogen Over Thousands Of Fields And Multiple Years In Illinois, German Mandrini, Sotirios V. Archontoulis, Cameron M. Pittelkow, Taro Mieno, Nicolas F. Martin

Department of Agricultural Economics: Faculty Publications

Nitrogen (N) fertilizer recommendations for corn (Zea mays L.) in the US Midwest have been a puzzle for several decades, without agreement among stakeholders for which methodology is the best to balance environmental and economic outcomes. Part of the reason is the lack of long-term data of crop responses to N over multiple fields since trial data is often limited in the number of soils and years it can explore. To overcome this limitation, we designed an analytical platform based on crop simulations run over millions of farming scenarios over extensive geographies. The database was calibrated and validated using data …

Causes And Consequences Of Fake Transparency/Excess Information In Food Claims, Susweta Ray, Konstantinos Giannakas

Department of Agricultural Economics: Faculty Publications

This study develops novel multi-stage game-theoretic models of heterogeneous firms and consumers in vertically differentiated food product markets with asymmetric information to analyze the economic causes and market and welfare consequences of excess information/ fake transparency in food labeling. Analytical results indicate that the firms’ incentives to adopt the excess information strategy, the Nash equilibrium configuration of firms adopting the strategy, and the market and welfare impacts of excess information are case-specific and dependent on the consumer reaction to excess information, the quality of the firms’ products, the degree of product differentiation between the brand producing firms, and whether the …

A Review Of Registrations For Over-The-Top Dicamba Products And Liability For State Governments For Appropriating Neighbors’ Right To Exclude, Terence J. Centner

Department of Agricultural Economics: Faculty Publications

Injuries inflicted by spray applications of dicamba herbicides on neighboring properties have raised questions about the validity of the dicamba registrations and the adequacy of protection accorded others. An evaluation of the documentation used by the Environmental Protection Agency in approving the 2020 dicamba registrations discloses a lack of evidence supporting issuance of the registrations. In the lawsuit challenging the 2020 registra- tions, the court may decide they need to be vacated. While over-the-top dicamba products for use on soybeans and cotton have been beneficial in controlling weeds, their volatility has caused major offsite injuries. Neighboring property owners have the …