Business Commons^™

The Impact Of The Proposed Format Of Financial Statements By Iasb And Fasb On Investors' Decisions, Francisco Villanueva

Open Access Theses & Dissertations

This dissertation investigates the impact of the proposed format of financial statements from the International Accounting Standard Board (IASB) and the Financial Accounting Standard Board (FASB) on investors' decisions. In particular, the research question of this study is whether the proposed format reduces the bias from the disposition effect. In 2008, the FASB in conjunction with the IASB published an exposure draft to modify the presentation of financial statements. The proposed format does not change the content of the financial information; it only modifies how information is presented in the financial statements. In other words, recognition of assets, liabilities, revenues, …

Determinants Of Corporate Environmental And Social Disclosure In Chinese Listed Mining, Electricity Supply And Chemical Companies Annual Reports, Junru Zhang

Theses: Doctorates and Masters

As the environmental and social disclosing systems have been developed over decades, the climate of corporate environmental and social responsibility is becoming mature nowadays globally. What and how environment-sensitive companies (i.e. companies that are more likely to do environmental damages) disclose such information voluntarily are extensively concerned by the public, especially in China, where strong debatable issues constantly raise as a result of the rapid economic growth. Corporate environmental and social responsibility is no longer an international obligation but a domestic demand for China. This study will enhance our understanding of a very important issue in arguably the world's most …

Obstacles Which Significantly Affect Tourism Development In Jordan, Linda Samardali-Kakai

Theses: Doctorates and Masters

Tourism in Jordan is a service industry with enormous potential. However it has not been fully utilised and developed to generate increasing income for the Hashemite Kingdom of Jordan, a growing tourist destination. This research examines the current tourism environment to identify obstacles that hinder its enhancement. The study investigates both domestic and international tourism in Jordan and makes recommendations to resolve the obstacles identified.

A previous study highlighted ten main obstacles to tourism in Jordan, and attempted to make viable recommendations to resolve them in the short to medium term. This study involved a series of questions and discussions …

A Study Of Facility Management Knowledge Classification For The Effective Stewardship Of Existing Buildings, Robert G. Doleman

Theses: Doctorates and Masters

The aim of the study was to establish the Facility Management knowledge categories within the life cycle of a building context. The significance of the study stemmed from research undertaken into the compliance to Australian Standards 1851-17:2005 Maintenance of Fire and Smoke Doors within West Australian nursing homes, which demonstrated 87 per cent non-compliance. The level of non-compliance appeared to identify a lack of knowledge, and appropriately qualified and experienced personnel involved within the management of nursing homes (Doleman, 2008). The issues identified prompted the question on how facility management knowledge categories evolves and develops throughout the life cycle of …

An Exploratory Examination Of The Factors Influencing Indonesian Sme's Sustainability Practices In The Textile And Chemical Industries, Bulan Prabawani

Theses: Doctorates and Masters

All firms have an impact on the environment in which they operate, for example in the exploration and processing of environmental resources to make a profit. Manufacturing firms, in particular have the potential to pollute the environment with dangerous liquid and solid wastes. Small and medium sized enterprises (SMEs) make a significant contribution to the global economy in both developing and developed countries. Individually, SMEs appear to have little environmental impact, but accumulatively, they have a considerable impact, not only economically but also environmentally. However, managing environment impact is not usually core business for SMEs.

SMEs often suffer from a …

Creating Business Value Through E-Marketplace Trading, Susan Standing

Theses: Doctorates and Masters

Electronic marketplaces (e-marketplaces) have been researched over many years from the study of electronic data interchange (EDI) systems to the current internet based trading platforms. Early e-marketplaces connected a buyer and supplier using proprietary systems that established a market hierarchy. The buyer was responsible for the system, established the terms of trade and the electronically enabled supplier could connect to the system. These systems were costly to build, which limited their use, and only organisations with an integrated system could use them. The web based e-marketplaces opened up the possibility of connecting many buyers and suppliers and enabling electronic transactions. …

Stakeholders' Perceptions Of Technical, Vocational Education And Training : The Case Of Kenyan Micro And Small Enterprises In The Motor Vehicle Service And Repair Industry, Susan W. Ngure

Theses: Doctorates and Masters

Technical, vocational education and training (TVET) in Kenya has undergone major changes since colonialists introduced it at the beginning of the twentieth century. Since then, TVET has evolved in the areas of science, technology and innovation to provide skills that will propel the country to middle-level industrialised status by the year 2030. However, current training and development (T&D) processes in Kenya have been criticised for being rigid and irrelevant to industry, creating a mismatch of skills produced by the training institutions and those demanded by the industry; it is upon this criticism that this research is built. The focus of …

A Review Of The Policy Development Processes That Relate To The Inclusion Of People With A Disability In Sport : Some Western Australian Evidence, Helen Cunningham

Theses: Doctorates and Masters

In the late 1960s, there was a major change in social policy and legislation in developed countries that improved the rights and opportunities for people with a disability in all aspects of society, including sport. In 1992, in concert with the general acceptance of the social model of disability, Australia enacted legislation making it illegal to discriminate against a person with a disability; this encouraged their inclusion into the community (Australian Sports Commission, 2005; Doll-Tepper, 1999; Thomas & Smith, 2009).

In order to meet the obligations of anti-discrimination legislation, Australian sport organisations became active in preparing policy frameworks to guide …

The Governance Schema Of Regional And Rural Public Hospital Nurses: How Relevant Are The Dimensions Of Stewardship Governance And Trust In Management?, Kim Clark

Theses: Doctorates and Masters

This study broadly pertained to the issue of public health sector governance. The field of healthcare governance had been characterised as having challenges of greater intricacy and sensitivity than those found in any other sector (Philippon & Braithwaite, 2008). While increasingly regarded as important to health system performance, governance had, however, been evaluated as poorly understood in conceptual and practical terms and subject to competing ideas regarding its role and challenges (Brinkerhoff & Bossert, 2013). Specifically, the thesis elucidated frontline regional and rural hospital nurses’ cognitive schema of strategic aspects of governance practice of managers in the Western Australian Country …

Bury Me Deep In Isolation: A Cultural Examination Of A Peripheral Music Industry And Scene, Christina Ballico

Theses: Doctorates and Masters

Since 1998, Perth bands have had a strong presence within the Australian music scene. Primarily, each year between 1998 and 2009, songs by indie pop/rock acts from Perth have charted within national broadcaster triple j’s Hottest 100 countdown. Many of the albums from which these songs have been taken have sold in excess of 35,000 copies, and a number of successful and recognised Perth bands have toured with the nation’s largest music festival, the Big Day Out as well as their own high profile national tours. At the same time, Perth’s local indie pop/rock music industry has undergone tremendous growth …

A Moment To Give, No Moment To Take : A Mixed-Methods Study On Volunteer Tourism, Usep Suhud

Theses: Doctorates and Masters

The number of research projects (theses and non-theses) on volunteer tourism (VT) has increased significantly over the last twelve years. However, few studies have measured an individual’s intention and stage of readiness to be involved in VT. The main purpose of this thesis is to develop a model to predict intention and stage of readiness to be involved in volunteer tourism by applying variables, including attitudes towards the concept of volunteer tourism (VT), subjective norms, altruistic lifestyle values, the sensation-seeking personality, social class, taking/receiving motivation, giving motivation, past experience in tourism, past experience in volunteering, past experience in VT, perceived …

Understanding Variety In Small Firm Internationalization : The Decison-Making Process Of Small Manufacturing Firms In Indonesia, Maria Y.D.H. Agustini

Theses: Doctorates and Masters

Research on small firm internationalization has been conducted intensively over the last few decades. However, knowledge of small firm internationalization varied. This research addresses the question of this variety in small firm internationalization applying the stage models theory, network theory, resource-based theory and international new venture. As the more recent studies showed that researchers have inclined towards one conclusive finding of the central role of the manager in internationalization, the key explanation of the inconclusive knowledge about small firm internationalization possibly resides in the decision made by the manager. Thus, this research explored the process of making an internationalization decision …

Power Relationships And Authentic Organisational Learning : Daring To Break The Silence On Meaningful Dialogue In Policing Organisations, Lindsay B. Garratt

Theses: Doctorates and Masters

The 21st century presents great opportunities and threats for business: national and global markets are demanding high performance, innovation, creativity, and flexibility. Public sector organisations are continually asked to do more with less, with equal if not greater efficiency and creativity demands as the private sector. Organisational learning is a concept touted as an important and necessary strategy for organisations to keep pace with the rapid changing global environment that now plays host to opportunities as well as great economic and social volatility. However the reality for many is that they become proficient at the kind of organisational learning that …

A Model Of Management Learning For Occupational Therapists In Small Business In Australia, Jeannine Millsteed

Theses: Doctorates and Masters

This research sought to identify factors that contribute to occupational therapists developing management competencies when they become small business owners providing professional clinical services. This is an important for several reasons and precipitated by the Australian government’s introduction of incentives that encourage health professions to move from employment in public hospitals into the private sector, coupled with a recognition that occupational therapists receive no formal business training in their professional education, and the reported high levels of business failure in the small business sector. A review of the literature established the value of small business to the Australian economy, growth …

The Influence Of Business Incubation In Developing New Enterprises In Australia, Phillip Kemp

Theses: Doctorates and Masters

Australia was an early adopter of business incubation, and made substantial investments in it in the early 2000s, however local interest has declined with the closure of big government-funded projects, at a time when international interest in business incubation is increasing. This study revisits the question of business incubators and their usefulness in economic development, describing a case study conducted on a university-linked business incubator in Australia. It investigates the impact of its operations on developing start-up businesses operating from within the facility; the motivations, perceptions and priorities of small businesses tenants and former tenants; and the role of the …

An Investigation Into The Volatility And Cointegration Of Emerging European Stock Markets, Anna Golab

Theses: Doctorates and Masters

This dissertation examines the interaction between European Emerging markets including cointegration, volatility, correlation and spillover effects. This study is also concerned with the process of the enlargement of the European Union and how this affects the emerging markets of newcomers. The twelve emerging markets studied are Bulgaria, the Czech Republic, Cyprus, Estonia, Hungry, Latvia, Lithuania, Malta, Poland, Romania, Slovakia and Slovenia, which are all progressing very rapidly in their reforms and domestic economic stability.

The majority of prior studies on stock market comovements and integration have concentrated on mature developed markets or the advanced emerging markets of the Czech Republic, …

Practice Based Competency Development: A Study Of Resource Geologists And The Jorc Code System, Jacqueline Coombes

Theses: Doctorates and Masters

The mining industry is a major contributor to the Australian economy. The value of mining and exploration shares traded on the Australian Stock Exchange are contingent on the estimates of mineral deposits, which are disclosed publically in accordance with a reporting code maintained by the Australasian Joint Ore Reserves Committee (the JORC Code). Expert resource geologists, known as Competent Persons, provide classified estimates of mineral endowment that underpin these public statements. The JORC Code requirements for qualifying as Competent Persons are membership of an approved professional association and a minimum of five years’ relevant experience. This research set out to …

An Exploratory Study Of The Benefits And Inhibitors Of Digital Libraries In Iraq, Basima Abdulbari Fezaa

Theses: Doctorates and Masters

This research study explores the potential of digital libraries (DLS) in Iraq and identifies inhibitors to adoption. Iraq is an ancient civilisation, with a recorded history of more than 5000 years. The Mesopotamian civilisation and the Babylonian Civilisation (both in Iraq) are amongst the most ancient in the world, and have existed from the times of the ancient Egyptian, Indus Valley, Persian civilisations. Iraq has a rich cultural history, with many rare historical manuscripts, antiques etc., on which many treatises have written and still continues to be a popular subject of research. In its recent history, Iraq has had much …

Shared Leadership In Six Sigma Teams From The North Shore-Lij Health System, Brian J. Galli

Engineering Management & Systems Engineering Theses & Dissertations

The main goal of the research was to identify the relationships that the internal research team environment and external coaching variables had with the degree of shared leadership in the context of Six Sigma teams from the North Shore LIJ Health System. Furthermore, the research ascertained the relationships that these variables had with two performance metrics: a team's ability to complete project deliverables and satisfy customer's requirements. This research also sought to understand additional factors that affected the five variables.

The research found that while shared leadership did not positively change as a team progressed through the phases of the …

Where Loyalties Lie: A Study Of Workplace Dissent Through The Lens Of Loyalty, Katelyn L. Santy

Dissertations and Theses @ UNI

This thesis studied organizational dissent through the lens of loyalty in order to examine the nuanced motivations of employees' choices to dissent. The goal of this work was to approach loyalty as a nuanced concept that provides a foundational motivation for employees' dissent. In order to understand the contextualized experience of dissent, I conducted individual interviews with 17 employees in the radiology department of a healthcare organization. I adopted a grounded theory approach to data analysis, yielding a series of major findings. First, participants described their loyalties in the workplace as multiple and involving four distinct dimensions: organizational loyalty, coworker …

The Response Of Commercial Banks To Credit Stimuli, Denise Williams Streeter

Theses and Dissertations in Business Administration

This dissertation calls upon the theory of financial intermediation (Diamond and Dybvig, 1983) and the credit channel theory of monetary policy effectiveness (Bernanke and Gertler, 1995) to show how commercial banks responded to the trillions of dollars of innovations to stimulate the credit markets during the 2008 global financial crisis. Specifically, loan-level data is used to conduct univariate, regression, and event-study analyses to address the research question of, "Did United States- and European Union-based commercial banks respond to credit stimuli with increased commercial lending during the stimulus period of October 1, 2007 through September 30, 2011 when compared to the …

Strategic Management Of Oil Tankers Companies During Recession Periods, Kareem J. Hasan

World Maritime University Dissertations

No abstract provided.

The Importance Of Using Ship Bridge Simulation Training To Enhance The Competency Of Masters And Watch-Officers : A Case Study Of The Iraqi Dredging Fleet, Al-Kabie Mazin Da Wood Salman

World Maritime University Dissertations

No abstract provided.

Daring To Dream, Michelle Carreon

Honors Theses

Many people are unaware of the DREAM Act and its benefits; however, many scholars agree that the DREAM Act at the federal level is potentially beneficial to those undocumented students and to the United States. These scholars have researched the various benefits of the DREAM Act, such as an increase in human capital, increase in education revenue, and increase in taxable income. The DREAM Act can potentially give students the opportunity to obtain a higher education and ultimately a job and a better life. Most likely, ignorance of the DREAM Act has obscured the benefits it provides. People are more …

Title Ix Compliance: A Comparison Of Division I Equality, Jacqueline Leake

Honors Theses

The passage of Title IX of the Education Amendments of 1972 has had a significant impact on college athletics. However, there is still a large disparity between opportunities offered for men and women. This study determined the true gender equality within Division I athletics. Inequalities were assessed in the areas of athletic participation, athletically related student aid, recruiting expenses, and total expenses. Data from these areas were gathered from the Equity in Athletics Disclosure Analysis Cutting Tool. Ratios and the difference between the ideal and current values were calculated for each category. Institutions were ranked in each category, as well …

What Impact Does Cause-Related Marketing Have On Professional Sports Teams?, Christina Damore

Honors Theses

In today's competitive business climate, firms must find new and innovative ways to differentiate their brand from others in their field. American Express Credit Card Company discovered such a marketing tool in 1981 when they sponsored the Statue of Liberty Restoration Project by donating a predetermined percentage of their card sales. The purpose of the sponsorship was twofold: American Express wished to increase card usage as well as support a cause to gain an overall better corporate image. In the end, American Express experienced a 28% increase in card usage and was able to donate $1.7 million to the Statue …

The Quality Of Corporate Governance And The Length It Takes To Remove Apoor Performing Ceo. Does Performance Of The Former Firm Affect A Ceo's Ability To Find An Identical With A Subsequent Firm?, Huong Nguyen

LSU New Orleans Theses and Dissertations

Abstract 1:

In this paper, we investigate the effects of internal corporate governance on the length it takes to remove a CEO after the initial sign of poor firm performance. We find that firms that have a better quality of internal corporate governance are quicker to remove poor-performing CEOs. This result persists after controlling for other factors that might influence the CEO removal decision.

Abstract 2:

Employing a sample of voluntary CEO turnovers selected from S&P 500 firms over the period 2004-2009, I investigate the impact prior firm performance on a CEO’s potential of being hired on an equivalent job …

Mergers And Acquisitions In Small And Medium Sized Enterprises In The Health Care Industry: The Effect Of Regulations On Merger And Acquisition Success, Jessica Bucci

Honors Theses

This study aims to address the lack of information present on small and medium sized enterprises in the merger and acquisition process. An analysis of M&As in the health care industry was conducted The regulations in the health care industry are also investigated in order to demonstrate their effect on SMEs wishing to participate in M&As. A qualitative analysis was conducted to analyze interviews of physicians who have participating in M&As. The results demonstrate the similarities and differences in large and SME M&As.

The Effect Of Ifrs On The Financial Ratios Of Canadian Public Mining Companies., Heath Aaron Mcconnell

Undergraduate Honors Theses

The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically significant differences in their dispersion and central tendency resulted from adopting IFRS. It was found that no …

Causes And Treatment Of Foreclosure: A Review Of The Obama Administration's Home Affordable Modification Program., Savannah Perkins

Undergraduate Honors Theses

After the recent housing bubble burst, foreclosures ran rampant across the United States. Focused concentrations occurred in Florida, California, Nevada, Utah, and other states. Despite government intervention through many foreclosure mitigation plans, the housing market is still incredibly volatile today. With many plans proving ineffective, the Obama Administration has its hopes set on the Making Home Affordable program (MHA), which is broken down into the Home Affordable Modification Program (HAMP) and the Home Affordable Refinance Program (HARP). This study seeks to evaluate the effectiveness of the Home Affordable Modification Program on overall and individual mortgage servicer levels by assessing changes …