Business Commons^™

Employing Social Capital By Small & Medium Enterprises To Bear Fruit From Wireless Communications, Abdelnasser Abdelaal, Mehruz Kamal, Peter Wolcott

Information Systems and Quantitative Analysis Faculty Proceedings & Presentations

Wireless and mobile communications can save Small and Medium Enterprises (SMEs) significant time, money, and effort due to the mobility, flexibility, and ease of use mobile devices provide. SMEs that use such innovations can improve productivity, decrease costs, and enhance the quality of the business process. Lacking technical skills and financial resources, SMEs need special support from local communities and governments in order to survive the severe competition of big chain stores. This paper proposes a model for SMEs to adopt new innovations—those of wireless communications—by employing social capital. We have used a case study approach to show that social …

Where Have All The Children Gone?: Young Adult Commitment In Chinese Protestant Churches In United States, Cecilia C. Chan

Student Scholarship

Many Chinese Protestant churches in North America (hereafter referred to as Chinese churches) have noted a severe membership reduction due to the exiting of second generation Asian Americans, i.e. American raised Chinese (ARC) and American born Chinese (ABC). Lee coins this phenomenon as “the Silent Exodus” (p. 588). This research proposal investigates why the “Silent Exodus” group of 25-35 year-old young adults return to Chinese churches after a hiatus usually caused by relocation to attend college. The purpose of the study is to examine the young adult group’s motives for re-entering and staying with the church and to examine the …

Women Directors: When Championing The "Tough Issues" At The Board, How And Why Do They Do It And Do They Do It Differently Than Men?, Nancy Mcinerney-Lacombe

Student Scholarship

Boards of Directors are often criticized for being compliant or silent on critical issues. In the powerful yet collegial environment of the board, raising "tough issues" as proven to be a challenging task. This lack of action can result in ineffective decision-making and, in some cases like Enron, the demise of the firm (O'Connor, 2003). In view of the fact that management's expertise is valued (Baysinger, Kosnik and Turk, 1991), it takes tenacity to question management's judgments and recommendations (Janis, 1992; Sonnenfeld, 2002; Leblanc & Gillies, 2005). This is especially true if management is long tenured and powerful (Arthur, 2001). …

Distributed Sensemaking In Loosely Coupled Organizations, Sridhar Belavadi Seshadri

Student Scholarship

Academic Medical Centers\, despite their research and educational prowess\, are in a financial crisis. Increasing costs\, stiffer competition\, and anticipated tightening of budgets have created new levels of urgency and vibrancy among medical school deans and hospital CEOs about the need to increase the productivity of the clinical enterprise. To date\, most of these efforts have failed- this study attempts to understand why. The conceptual model sets up the relative advantage created by the organizational innovation and resulting organizational performance as the primary independent variable and dependent variables respectively. Organizational sensemaking among the sponsors\, designers\, and implementers of the change …

College And University Endowment Diversification: An Extension Of Institutional Theory, Mary (Mimi) E. Lord

Student Scholarship

Today’s college and university endowments look dramatically different than they did 25 years ago. The quest for greater investment returns has been accompanied by an explosion in the number of asset classes in endowment portfolios\, particularly among large endowments. According to Modern Portfolio Theory\, greater diversification of holdings can help to improve the return/risk profile of a portfolio either by: a) enabling greater returns without adding to risk; or b) lowering risk without lowering returns. Transformation toward greater diversification has resembled to some extent the diffusion process described in institutional theory\, where new practices are initiated by large\, prestigious organizations …

Choice, Gender, And Succession In The Family Business, Kathyann Kessler Overbeke

Student Scholarship

This paper proposes a research initiative to investigate the factors that may inhibit women from entering their family’s business in a managerial or decision making capacity. Based on a review of the literature\, very few women become successors in family firms. In 1994 only 2% of CEO’s in family businesses were female. Yet\, despite the abundance of literature on succession in family businesses\, few studies have examined the experience of daughters of family business owners. Some literature investigates the experience of daughters who have entered their family’s business\, but research on daughters who have not entered their family’s business is …

Distributed Sensemaking In Loosely Coupled Organizations, Sridhar Belavadi Seshadar

Student Scholarship

Academic Medical Centers, despite their research and educational prowess, are in a financial crisis. Increasing costs, stiffer competition, and anticipated tightening of budgets have created new levels of urgency and vibrancy among medical school deans and hospital CEOs about the need to increase the productivity of the clinical enterprise. To date, most of these efforts have failed- this study attempts to understand why. The conceptual model sets up the relative advantage created by the organizational innovation and resulting organizational performance as the primary independent variable and dependent variables respectively. Organizational sensemaking among the sponsors, designers, and implementers of the change …

Enhanced Business Reporting: A Reemergence Of 19th Century Gaap Policies, Chester H. Brearey

Student Scholarship

Existing literature on financial reporting practices within the first wave of regulation- the Interstate Commerce Commission may have its historical roots in the work of Charles Francis Adams Jr., and his fellow Commissioners contained within the financial reporting requirements established through state regulation in the Annual Reports of the Board of Railroad Commissioners in The Commonwealth of Massachusetts 1870 - 1913. In addition, the regulatory environment and the scope of railway activities found within the afore-mentioned reports may throw light on the question of what forces converted the simply recording technology of the Italian merchants of the fourteenth and fifteenth …

Exploring Constructive Career Transition: The Roles Of Dispositional Optimism, Cognitive Behavioral Hope, Emotion Regulation And Social Resources, Kathryn V. Kaminsky

Student Scholarship

This quantitative study explores constructive career transition among mid-career individuals. The study's primary focus is the exploration of the intrinsic individual attributes of dispositional optimism, cognitive behavioral hope, the cognitive reappraisal dimension of emotion regulation and their predictive relationships to career satisfaction as an outcome variable. Secondarily, the study posits a mediation effect of the more contextual variable of social resources utilized for instrumental reasons in the achievement of career satisfaction. Primary findings of this research include support for the predictive relationships of dispositional optimism and cognitive behavioral hope to achieving career satisfaction in the career transition respondents sampled. The …

In Search Of Bold And Wise Decision Making In Associations, Mark Engle

Student Scholarship

What if we could encourage association leaders to make bold and wise decision? Board members of nonprofit societies have limited time to devote to strategic issues confronting their associations. It is essential that they use their limited time productively and remain focused on strategic decision making. Therefore, this study addresses how association leadership--both boards and CEOs--consider significant issues and make decisions. The purpose is to determine how boards and staff of professional societies (associations comprised of individual memberships whose primary purpose is to provide learning and knowledge for members of the profession they represent) navigate the decision-making process and make …

Measuring Human Capital In High-Tech Defense Companies, Alexander Eksir

Student Scholarship

Within the hightech defense industry, product reliability results are delivered through the integration of technology solutions and process innovation. This is entirely a result of the ways that people in defense corporations and government agencies develop and use their talent. However, due to the increased average age of defense industry employees and the bimodal distribution characteristics of most technical companies, sustainability of performance is currently at risk. A robust and meaningful way to measure human capital and its contribution to the corporation's net worth is essential to enabling analysis, discussion and appropriate investment. Unfortunately, literature dedicated to human resource accounting …

Peer Influence On Moral Choice Among College Student Athletes, Mary-Beth A. Cooper

Student Scholarship

Since the inception of sport, much has been written about the behavior of athletes on and off the field of play. Some suggest that the culture of athletics and the very nature of competition promote aggressiveness, performance-related stress, and increased social pressure on student athletes. It is the intent of this research to explore what influences college athlete behavior. Specifically this researcher will focus on peer influence as a factor in impacting athletes' decisions regarding moral choice. Parson's conceptualization of influence introduces the idea of vulnerability to influence. Suggesting that influence varies by the perceived trustworthiness of the source of …

Sales Sense: Improving Communication Through A Network Of Frames, Stuart R. Strolin

Student Scholarship

Why, when one business unit is successfully using an IT product, will another business unit reject or block its deployment when they have the same or similar business needs? Sales practitioners involved in making sense of these situations, centered on the assimilation of complex software innovations, lack the descriptive tools and language for methodically formulating approaches to overcome such obstacles. Insights have been offered by theories such as Diffusion of Innovation (Rogers, 1995), Technological Frames (Orlikowski & Gash, 1994), and Actor-Network Theory (Callon & Latour, 1981; Law, 1987). Various authors (Fichman, 1992; Lamb, 2003; Letch & Perth, 2001; Silver, Markus, …

Association In Associations: Network Dynamics In Dermatology Research, Rebecca M. Minnillo

Student Scholarship

The work of scientists is heterogeneous-a series of interactions within networks composed of individuals from diverse fields and disciplines (Star & Griesemer, 1989). Generation of new knowledge is essential in the organizations in which these individuals associate; the bridge that holds them together. Knowledge generation takes place at both the individual and collective levels (Brown and Duguid, 1998). Professional organizations attract individuals because they provide a unique forum, a space in which they converge to pursue common goals. Actor-network Theory (ANT) is concerned with how heterogeneous networks and the associations that comprise them come into existence and operate to construct …

The Effect Of Operational Control And Experience On Joint Venture Performance, Arun K. Sharma

Student Scholarship

This study investigates the nature of control rights and experience among oil company competitors as they collaborate to develop mutually owned oil and gas development projects. Using fundamental pinciples derived from Transaction Cost Economics and Property Rights theories in conjunction with archival joint venture data, I attempt to empirically explain Joint Venture performance with respect to operational control. The typical oil-field Joint Venture governance model (the Joint Operating Agreement -- or JOA) is designed to minimize transaction costs and equitably distribute benefits in accordance with Transaction Cost Economics Theory Property Rights Theory, however, may more accurately descirbe JOA partner behavior …

The Effects Of Optimal Time Of Day On Persuasion Processes In Older Adults, Carolyn C. Yoon, Pui Yee, Michelle Lee, Shai Danziger

Research Collection Lee Kong Chian School Of Business

Past research demonstrates that the majority of older adults (60 years and older) perform resource-demanding tasks better in the morning than in the afternoon or evening. The authors ask whether this time-of-day effect also impacts persuasion processes performed under relatively high involvement. The data show that the attitudes of older adults are more strongly affected by an easy-to-process criterion, picturerelatedness, at their non-optimal time of day (afternoon) and by a more-difficult-to-process criterion, argument strength, at their optimal time of day (morning). In contrast, the attitudes of younger adults are affected primarily by argument strength at both their optimal (afternoon) and …

The Accounting Ph.D. Crisis And The Profession's Response, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Accountability And Accreditation In The Nonprofit Sector: Examining The Louisiana Standards For Excellence Model, Lise Anne D. Slatten

Student Scholarship

The nonprofit sector of our economy is a special class of entities with an expansive array of organizations and activities dedicated to the common good and well-being of others. Even though this sector has constructed creative and forward thinking initiatives, obstacles remain which interfere with their accomplishment of significant achievements. The struggle to maintain their respected position, unique character and role in society remains prevalent. In order to stay competitive, organizations are constantly assessing their current capacity to deliver needed services. Today, a number of umbrella associations of nonprofits have implemented assessment and certification programs intended to produce organizational improvement …

Where Was The Board? A "Moves"-Based Approach To Improving Npo Accountability, Frederick O. Udochi

Student Scholarship

Strong arguments have been made that traditional definitions of accountability – financial health, internal controls and regulatory compliance – do not fully capture an organization’s performance (Ospina et al, 2002; Behn, 2001; Kearns, 1996). Failures evidenced by multiple breakdowns of accountability in nonprofit organizations have resulted in calls for boards to pursue a broadened level of accountability. There is little or no corresponding guidance in the literature to show how that could be accomplished. This research paper proposes to explore the “how” by adopting the notion of “moves” (Pentland, 1992), which are the verbal and/or nonverbal actions, routines or accomplishments …

How Critical Is Us Assistance?, Sara Agha Husain Dr.

Faculty Research - Newspaper and Magazine Articles

The article examines US economic and military assistance to Pakistan since September 2001, breaking it down into debt relief, military aid, economic assistance and reimbursements for logistics support. Using four key indicators, the author argues that even a complete withdrawal of US aid would have only a marginal impact on Pakistan's budget, foreign exchange receipts and overall economy. The piece concludes that Pakistan should not be unduly concerned about losing US official aid and should instead focus on broader bilateral economic ties.

Who Trades On Pro Forma Earnings Information?, Nilabhra Bhattacharya, Erv Black, Ted Christensen, Rick Mergenthaler

Research Collection School Of Accountancy

In recent years, many companies have emphasized adjusted‐GAAP earnings numbers in their quarterly press releases. While managers use different names to describe these nonstandard earnings metrics, the financial press frequently refers to them as “pro forma” earnings. Managers and other advocates of pro forma reporting argue that these disclosures provide a clearer picture of companies' core earnings. On the other hand, regulators, policymakers, and the financial press often allege that managers' pro forma earnings disclosures are opportunistic attempts to mislead investors. Recent evidence suggests that while many pro forma earnings disclosures are altruistically motivated, some may represent managers' attempts to …

Accountant's Business Manual, 2007, Volume 1 (Supplement 39), William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

The Impact Of Standardized Testing On Student Performance In The United States, Stephanie Linden

Pell Scholars and Senior Theses

In the United States, the current trend in education is the dependence on standardized testing to improve our current education system. The No Child Left Behind Act of 2001 mandates higher test scores and improved academic performance in schools nation-wide, especially inner city schools. This thesis will attempt to evaluate whether standardized testing and the methods used to assess high performance has helped to create a better education system in the United States, or whether it has hindered student performance. There has been much discussion about this topic, some positive and some not. In this paper I will present both …

Electrochemical Detection Of Prostate Carcinoma Biomarkers Using Nanotechnology, Kathryn Leonard

Pell Scholars and Senior Theses

The first chapter of this thesis speaks about prostate specific antigen, carbon nanotubes and horseradish peroxidase. The second chapter discusses the electrochemistry and catalysis of horseradish peroxidase (HRP) and myoglobin (Mb) covalently attached to vertically aligned carbon nanotube arrays used as a tranducer. Cyclic voltammetry results gave quasi-reversible FeIII/FeII voltammetry and electrochemical catalysis involving catalytic reduction of hydrogen peroxide for both the iron-heme enzymes in myoglobin and horseradish peroxidase coupled to the carboxylated ends of the carbon nanotube arrays by amine bioconjugation reactions. Reduction peak currents gave linear relationships with scan-rates, typical of thin layer voltammetry. Results suggest that the …

Improving Corporate Governance : Character Education As A Supplement To Corporate Ethics Training, Richard L. Muney

Theses, Dissertations and Culminating Projects

This thesis explores the hypothesis that ethics training for corporate personnel will significantly increase ethical behavior and thereby significantly reduce the incidence of corporate malfeasance.

For over 100 years the federal government has been trying to curb malfeasance by managers of public corporations and their boards of directors. This thesis examines the history of that legislation and those regulatory efforts, concluding that these legislative and regulatory attempts have met with varying degrees of success, but, on balance, that success has been transitory at best. It also comes to the conclusion that corporate training programs in ethics, in the absence of …

Accountant's Business Manual, 2007, Volume 2 (Supplement 39), William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Validation Of A Rolling-Logit Model To Predict Tse Corporate Bankruptcy, Chia-Liang Lin

Graduate Student Dissertations, Theses, Capstones, and Portfolios

For more than 50 years, predicting corporate bankruptcy has been a critical topic of global interest resulting in significant research devoted to the development and refinement of corporate bankruptcy prediction models. However, most studies overwhelmingly concentrated on using single period's information to identify bankruptcy risks and very few studies investigated the role of previous information in prediction models. Morris (1997) and Um (2001) used a rolling-logit model based on previous and present information to measure the risks of corporations, but presented an inconsistency about the predictive ability. This inconsistency suggested more research efforts to verify the predictive ability of the …

Performance Appraisal And The Balanced Scorecard, Farrar Langlois

Honors Capstones

No abstract provided.

The Effect Of Internal Static Manufacturing Complexity On Manufacturing Performance, Anthony Gabriel

All Dissertations

Manufacturing systems are complex. They consist of many interrelated subsystems and elements. This study investigates the effect on performance due to the complexity resulting from system design, i.e. internal static manufacturing complexity. The quantitative measure, ISMC, consisting of eight measurable complexity elements is proposed. This new measure of complexity was then tested with another existing measure of internal static manufacturing complexity proposed by Frizelle and Woodcock (1995).
A large set of simulation experiments, each modeling a general batch-type manufacturing system, was employed to test the effects of the overall complexity measure, ISMC, and the eight individual elements on five measures …

A Review Of Going Concern Prediction Studies: 1976 To Present, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

In 1962, the Securities and Exchange Commission (SEC) was the first to address going concern issues with Accounting Series Release (ASR) No. 90. Then, in 1963, the AICPA issued Statement on Auditing Procedures (SAP) No. 33, in response to ASR No. 90. Both ASR No. 90 and SAP No. 33 addressed qualifications for issues that were unresolved and the results of which were indeterminable at the statement date. Soon after the issuance of Statement on Auditing Standards (SAS) No. 2 in 1974, researchers began to conduct studies on going concern issues. This paper provides a comprehensive review of the literature …