Business Commons^™

Essays On Mutual Fund Governance And The Advisory Fee Contracts, Yaman Erzurum

Electronic Theses and Dissertations

This dissertation consists of three studies related to corporate governance of equity mutual funds in a framework of relations between the three closely interrelated actors of mutual fund industry. The mutual fund advisers, the shareholders and the mutual fund board being the advocate of shareholders rights. The first study analyzes the advisory fee, using a survivorship bias free data set of 176 equity funds managed by 125 different advisers. The price of professional portfolio management provided by the mutual fund adviser depends not only on the fund characteristics but also on the fund objective, the adviser's portfolio related and management …

Visit Bulgaria So That Bulgaria Can Visit You!, Milena Dimitrova

Whittier Scholars Program

This project is split into four chapters with the introductory chapter serving as a situation analysis manual. It first introduces the reader to the main terminology needed for the further development of the thesis. It also offers historical context of tourism as a social phenomenon and sets parameters of comparison within analyzing the state of the French and Bulgarian markets. The second chapter examines customer behavior in the principal tourist generating markets and focuses on data analysis from a single country to obtain information on how Bulgaria is positioned in the global tourist market. The third chapter analyzes the transition …

Matching A Publishing Model To Board Values: A Decision Analysis For The American Society Of Missiology, Betsy A. Northrup

MPA/MPP/MPFM Capstone Projects

Statement of the Problem

Faced with declining revenue, increasing print costs, and an increasingly electronic world, The American Society of Missiology (ASM) has to make a decision and can choose between three alternatives: 1) Continue to publish its quarterly journal, Missiology: An International Review, using its current print-only model and contracting out on-line availability to the American Theological Library Association (ATLA); 2) Accept the offer of a commercial firm in the United Kingdom to manage, publish, and distribute Missiology in return for immediate on-line availability, increased exposure through marketing, and a guaranteed modest income for the Society; or 3) …

The Elimination Of The Federal Tax Deductibility Of State And Local Taxes: Possible Effects On State And Local Tax Structures, John M. Foster

MPA/MPP/MPFM Capstone Projects

Through the use of intermediaries such as elected officials and hired advocates, people choose the level of resources that will be used for public goods and services, as well as the manner in which those resources will be used. They also decide how these goods and services will be financed. The extent to which governments utilize taxes on income, wealth, and consumption is guided by considerations of political factors, equity, administrative costs, revenue adequacy, and the effects of the tax system on allocative efficiency. Incentives that are embedded in the federal tax system may also influence state and local tax …

A Retrospective Analysis Of The Impact Of The Henry Toll Fellowship Leadership Development Program, Lizeth C. Fowler

MPA/MPP/MPFM Capstone Projects

The Council of State Governments (CSG) is the premier organization forecasting policy trends for state leaders in all three branches of government. Central to its mission is the development of leadership training for improved decision-making of state elected and appointed officials.

CSG has sponsored the Henry Toll Fellowship Leadership Development Program for state and government officials since 1986. This competitive program invites ten state officials from each of the four regions, West, Midwest, South and East, to participate in an intensive five-day program to learn practical leadership skills and strategies to meet challenges and lead change and innovation.

While the …

An External Communication Audit Of The Kentucky Arts Council: An Analysis Of The Publications Distributed By A State Agency, Jess N. Kropczynski

MPA/MPP/MPFM Capstone Projects

Problem

The specific objective of the audit is to conduct a formal examination of how the Kentucky Arts Council (KAC) is communicating with target authorizing groups outside of KAC, such as artists, arts administrators, educators, media and legislators.

Research Strategy

The external communication audit is an instrument used to gauge authorizers’ feedback on the publications distributed regularly by the agency. This audit is designed to paint a picture of the current communication patterns, policies, practices, capabilities and needs in order to make informed recommendations for the improvement of communication. The specific research question guiding this audit is: How effective are …

Financial Efficiency In The Nonprofit Sector: An Analysis Of Factors Affecting Expense Ratios Of Kentucky Nonprofits, Emily A. Lane

MPA/MPP/MPFM Capstone Projects

Statement of Problem

Recent events in both the public and private sectors have lead to an environment of mistrust and caution surrounding the way organizations are managed and funds are handled. For the nonprofit sector, this has led to an emergence of charity rating or watchdog organizations and increased scrutiny of finances. Individual donors, charity rating agencies, and funding institutions have begun using expense ratios as a measure of financial efficiency. Decisions on the financial efficiency of organizations are being made without a good understanding of what factors affect these ratios.

Research Questions

The purpose of this paper is to …

Does The Voluntary Standards For Excellence Program Improve Reporting Qualities & Financial Ratios Of Nonprofit Organizations?, Harmony Little

MPA/MPP/MPFM Capstone Projects

Problem Statement

The issue of accountability in the nonprofit sector has increased over the past few years, and along with it, questions about the adequacy of information in the 990 forms filed annually by nonprofits to the IRS. The intent of the 990 form is to provide the public with necessary information to evaluate the performance of a nonprofit; however, a number of studies show that there are significant errors on the 990 returns. At the same time, there has been a rise in nonprofit watchdog groups who use the information available on the 990 forms to calculate nonprofits’ financial …

Electronic Customer Relationship Management (Ecrm): Opportunities And Challenges In A Digital World, Aileen Kennedy

Articles

Electronic customer relationship management (eCRM) is seen to arise from the consolidation of traditional CRM with the e-business applications marketplace and has created a flurry of activity among companies. ECRM is the proverbial double-edge sword, presenting both opportunities and challenges for companies considering its adoption and implementation. This challenges companies considering its adoption and implementation. This paper explores the marketing opportunities eCRM creates for companies such as enhanced customer interactions and relationships as well as personalisation options, all of which are potential sources of competitive advantage. It also explores the challenges confronting companies implementing eCRM such as managing an on-line …

The Weight Of The World: Consuming Traditional Masculine Ideologies, Andrew Dunne, Olivia Freeman, Roger Sherlock

Articles

This paper explores the relationship between the body, masculinity and the consumption of body-focussed activities. It examines the meaning and importance of strength training for men.
Strength training is of interest because its increase in popularity is occurring at a particular point in time when a growing number of men are experiencing insecurities over their masculine identities as a result of recent socio-economic changes. This paper proposes that men today are facing a dilemma in terms of masculine identity. This dilemma hinges on the growing objectification of the male body in the media and its cultural messages regarding masculinity.

Ethical Attitudes Of Business Information Systems Students: An Empirical Investigation, Leila Halawi, Silva Karkoulian

Publications

This paper discusses attitudes toward ethical issues in information systems. Approximately 150 subjects were drawn from two populations: full-time undergraduate business information systems students and full-time master’s students. The subjects read a subset of six ethical scenarios. Hypotheses were tested for significant differences between the undergraduate students’ beliefs and those of graduate students, and female and male students who responded to the same scenarios.

The Impact Of Certain And Uncertain Store Promotions On The Decision-Making Process In Product Choices, Cathy Yi Chen

Research Collection Lee Kong Chian School Of Business

Various store promotions ranging from dollar-off discounts to sweepstakes can induce different affects among consumers. Built on recent studies on the uncertainty of incidental affect, this research examines how promotions differ in the feeling of uncertainty elicited, which, in turn, influence the decision-making process of product choices. Specifically, we demonstrate that “uncertain” promotions (e.g., sweepstakes) can increase the extent of systematic decision-making in a subsequent product choice relative to “certain” promotions (e.g., discount) when the choice is easy. But the pattern is reversed when the choice is difficult. The implications to the incidental affect and promotion research are discussed.

Intraday Stock Prices, Volume, And Duration: A Nonparametric Conditional Density Analysis, Anthony S. Tay, Christopher Ting

Research Collection School Of Economics

We investigate the distribution of high-frequency price changes, conditional on trading volume and duration between trades, on four stocks traded on the New York Stock Exchange. The conditional probabilities are estimated nonparametrically using local polynomial regression methods. We find substantial skewness in the distribution of price changes, with the direction of skewness dependent on the sign of trade. We also find that the probability of larger price changes increases with volume, but only for trades that occur with longer durations. The distribution of price changes vary with duration primarily when volume is high.

Use Of A Classroom Response System To Enhance Classroom Interactivity, Keng Siau, Hong Sheng, Fiona Fui-Hoon Nah

Business and Information Technology Faculty Research & Creative Works

Classroom interactivity is a critical component of teaching and learning. This paper reports on the use of a classroom response system to enhance classroom interactivity in a systems analysis and design course. The success of the project was assessed using both quantitative and qualitative data. A pretest/posttest design was used to examine the effects of a classroom response system on interactivity. The results show that a classroom response system can significantly improve classroom interactivity. Qualitative data was also collected to identify the strengths and weaknesses of using a classroom response system to enhance classroom interaction. Based on the quantitative and …

A New Theory And Measure Of Ethical Work Climate: The Psychological Process Model (Ppm) And The Ethical Climate Index (Eci), Anke Arnaud

Electronic Theses and Dissertations

With this dissertation I developed a new theory and measure of ethical work climate (EWC). Currently, there exists one dominant theory and measure of EWC developed by Victor and Cullen (1988, 1987). Even though researchers have identified problems with this theory, such as inconsistencies with regard to its limited theoretical scope and troubling psychometric properties, it is the most widely utilized framework for conceptualizing and testing EWC. Therefore, I propose to develop an improved theory and measure of EWC, one capable of addressing some of the principle shortcomings of earlier efforts. Building on Rest's (1986, 1979) "Four-Component" model of individual-level …

Healthcare Information Systems:Design Theory, Principles And Application, Sandra Richardson

Electronic Theses and Dissertations

Healthcare information systems (HISs), as a class of systems, are not currently addressed in the MIS literature. This is in spite of a sharp increase in use over the past few years, and the uniquely qualified role that MIS has in the development of, impact and general understanding of HISs. In this project the design science paradigm frames the development of a set of design principles derived from the synthesis of the design literature, ethics literature, and professional guidelines, from both the medical and computing professions. The resulting principles are offered to address the design of healthcare information systems. Action …

The Kiosk Culture: Reconciling The Performance Support Paradox In The Postmodern Age Of Machines, Thomas Cavanagh

Electronic Theses and Dissertations

Do you remember the first time you used an Automatic Teller Machine (ATM)? Or a pay-at-the-pump gas station? Or an airline e-ticket kiosk? How did you know what to do? Although you never received any formal instruction in how to interact with the self-service technology, you were likely able to accomplish your task (e.g., withdrawing or depositing money) as successfully as an experienced user. However, not so long ago, to accomplish that same task, you needed the direct mediation of a service professional who had been trained how to use the required complex technology. What has changed? In short, the …

Dynamic Entrepreneurial Networks: An Investigation Of Entrepreneurs, New Ventures And Their Networks, Diane Sullivan

Electronic Theses and Dissertations

Entrepreneurs need resources to organize new venture offerings into marketplace-acceptable forms. Entrepreneurs use others' assistance via networks to obtain these resources. Research indicates that firms face resource dependencies, that likely change over time, where they must respond to those controlling resources. Although some work has investigated implications of new ventures' networks at one time period, little work has investigated the dynamic nature and associated outcomes of networks as they change due to different resource requirements as the venture develops. This research examines the dynamic nature of networks, due different resource requirements over time, and how these changes impact entrepreneurial outcomes …

The Art Of Making Smart Big Moves, Paul Strebel, Anne-Valerie Ohlsson-Corboz

Research Collection Lee Kong Chian School Of Business

For many companies, incremental growth is not sufficient. The changing business landscape is forcing corporate leaders to learn how to reposition their businesses more fundamentally.

The Systematic Nature Of Serendipity In Opportunity Discovery: Implications For The Theory Of Entrepreneurship, Reddi Kotha, Dimo Dimov, Gerard George

Research Collection Lee Kong Chian School Of Business

This paper endeavors to disentangle search from serendipity in discoveries of new opportunities. Whereas economic models focus on active search and the tradeoff between its costs and benefits, the Austrian economic tradition posits that individuals do not search for opportunities; it is their alertness that helps them to profit from arbitrage opportunities from the imperfect decisions of others. Further, their alertness reflects their unique prior experience. Yet, despite the intuitive soundness of these ideas, some recent experimental empirical work to test them has highlighted the need for stronger theoretical precision. Are serendipitous solutions better than active search solutions? Can serendipitous …

Free To Be Obese In A " Super Nanny State " ?, Nadine Henley

School of Marketing, Tourism and Leisure Publications

Should individuals be free to make lifestyle decisions (such as what, when and how much to eat and how much physical activity to take), without undue interference from the state, even when their decisions may lead to negative consequences (obesity, heart disease, diabetes)?

A Mixed-Method Approach For Developing Market Segmentation Typologies In The Sports Industry, Andrew J. Rohm

Marketing & Business Law Faculty Works

This study presents a mixed-method approach for segmenting a sports product-market using participation motivation data. Qualitative data are used to segment a national sports product-market—running footwear—using qualitative analysis software as well as multivariate statistical approaches. This study describes a systematic approach to developing a consumer segmentation typology using both demographic variables as well as self-expressed motivations for sport and fitness participation. The mixed-method approach reported here employs qualitative data to help validate subsequent quantitative cluster analysis, and draws upon cluster profiles to establish the structure for market segmentation. The findings from this study offer implications for marketing research and marketing …

Employee Commitment And Turnover: Literature And Data Analysis Of Correlations, Jean-Paul M. Arnaout, Gamze Karayaz, Andres Sousa-Poza

Engineering Management & Systems Engineering Faculty Publications

Due to the current turbulent environment, companies had to evolve form their traditional rigid structures to flexible and efficient ones, in order to better adapt to the continuous changes in the environment. New practices have emerged in the workplace, particularly the large layoffs of employees due to budget cuts, leading to an increase in the organizations' turnover. Thus, in today's world, a company is subject to high turnovers at any time of its life cycle; a suggested approach for reducing this turnover is through the improvement of organizational commitment. This paper addresses the following question: "Do all forms of employee …

To Honor And Glorify God': The Role Of Religion In One Intercollegiate Athletic Culture, Peter J. Schroeder, Jay Paredes Scribner

Eberhardt School of Business Faculty Articles

Numerous events have provided evidence that the cultural values and assumptions of intercollegiate athletic departments are often incongruent with those of their host institutions. This discrepancy has even been evident in Christian institutions which seek to integrate faith into the learning experience. Using the organizational culture perspective, this study sought to determine how religion influenced the culture of one intercollegiate athletics department. The study took place at a highly selective evangelical Christian college with a nationally competitive athletic department. Data were collected through interviews with 19 campus leaders, observation of cultural events and document analysis. Analysis occurred qualitatively through a …

Rebuilding Theories Of Technology Acceptance: A Qualitative Case Study Of Physicians' Acceptance Of Technology, Jon T. Blue

Theses and Dissertations

The Technology Acceptance Model has been widely applied and has been quite successful at explaining the behavioral intention to use technology in many organizations. One of the most significant variables in the Technology Acceptance Model is perceived ease of use. The Technology Acceptance Model purports that perceived ease of use contributes to the behavioral intention to use technology. Additionally, the model purports that perceived ease of use is an antecedent of perceived usefulness. In the adoption and use of technology by physicians, previous studies show that the Technology Acceptance Model predictions have been incorrect. Specifically, the aforementioned perceived ease of …

Empirical Evidence On Jurisdictions That Adopt Ifrs, Ole-Kristian Hope, Justin Jin, Tony Kang

Research Collection School Of Accountancy

International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions, including the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is known regarding what institutional factors influence countries' decisions to voluntarily adopt IFRS. This issue is relevant to standard-setters because a better understanding of the motivations for adoption will enable them to promote IFRS more effectively to countries that currently do not employ IFRS. Consistent with bonding theory, we find that countries with weaker investor protection mechanisms are more likely to adopt IFRS. Our evidence also shows that …

Orlando's Historic Restaurants, Exhibit Brochure, Tanya Jo Ormseth, Gina Rippens

Rosen Library Exhibits

No abstract provided.

Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …

Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,” of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties” by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,” of AR section 100 by deleting the “typical titles” for …