Business Commons^™

State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna

MPA/MPP/MPFM Capstone Projects

In the past few decades state corporate income tax policy and coordination/harmonization of corporate income taxes have been regularly discussed in the tax policy literature. The reason for this level of attention is that capital is assumed to be highly mobile across nations or unions with multiple jurisdictions with differential corporate tax rates (Bucovetsky, 1991; Cnossen, 2003; Frey & Eichenberger, 1996; Gordon, 1983; Isard, 1990; Keen & Marchand, 1997). Further, much of the literature focuses on states’ “race to the bottom” in terms of corporate income taxation or incentives to base capital in their jurisdictions, and the tendency for this …

Benchmarking The Board-Executive Director Relationship Of The Fayette Foundation, Jodie Butler Markey

MPA/MPP/MPFM Capstone Projects

The Fayette Foundation is a young, nonprofit organization in Lexington. Although it has only been incorporated for four years, it has already raised over one million dollars to fulfill the organization’s mission. The executive director has been with the organization for two years and believes that a strong relationship with the board is important for the success of the organization. As a result, the executive director would like to find out how to maximize the effectiveness of the board-executive director relationship.

The research question asks what makes an effective board-executive director relationship, as well as which elements of the organization …

Direct-To-Consumer Marketing Of Predictive Medical Genetic Tests: Assessment Of Current Practices And Policy Recommendations, Yuping Liu, Yvette E. Pearson

Marketing Faculty Publications

This research reviews the current state of affairs in the fast-growing area of direct-to-consumer marketing of genetic tests. The authors identify the unique nature of genetic tests and the ensuing consumer vulnerability. They also present a comprehensive examination of the current legal environment and an empirical analysis of genetic testing companies' online marketing practices. On the basis of the analysis and review, they make a set of policy recommendations that consists of consumer education, physician intervention and education, and direct regulation of marketing activities, especially as they relate to the online medium.

Entrepreneurs With Disabilities: Profile Of A Forgotten Minority., Thomas Cooney

Articles

The hosting of the Special Olympics in Ireland in 2003 compellingly brought to the forefront of public consciousness the capacity of people with disabilities to significantly contribute economically and socially to the nation. However, a body of research now exists highlighting that people with disabilities are less likely to be gainfully employed and will have lower earnings than non-disabled people. These differentials are caused by a variety of factors, including perceived and actual discrimination. An alternative career option for people with disabilities is to become self-employed, which has the benefits of the freedom, flexibility, and independence associated with self-employment, as …

Exploring Paradox In Marketing Strategy: Managing Ambiguity Towards Synthesis, Aidan O'Driscoll

Articles

The objective of this paper is to explain a conceptual framework of paradox and marketing. The paper adopts a theoretical approach. It outlines marketing’s current and limited interest in the notion of paradox and highlights the difference between a classic paradox, the tension between transactional and relational marketing, and the Contemporary Marketing Practice (CMP) research program. A future research agenda for paradox and marketing is speculated on, addressing issues such as likely domains for exploration, methodology, as well as the type of organizational structures and marketing leadership required. Finally, there is reflection on how paradox engineers a strong bridge between …

The Relationship Of E-Commerce Readiness To Technology Acceptance: The Case Of Barbados, Jude E. Edwards, Leila A. Halawi, Richard Mccarthy

Publications

This is an exploratory study that examines the relationship between selected components of ecommerce readiness and dimensions of Davis’ (1989) Technology Acceptance Model. Building upon the notion that there exists some linkage between ecommerce readiness and technology Acceptance, this study seeks to examine these linkages in e-businesses within Barbados. Three relationships are proposed – a relationship between technology acceptance and the existing e-Readiness infrastructure, a relationship between technology acceptance and current telecommunications access, and a relationship between technology acceptance and education. The results of this study demonstrated that there are strong relationships between e-commerce readiness components and various technology acceptance …

Measuring Agility Of Organizations - A Comprehensive Agility Measurement Tool (Camt), Ameya S. Erande, Alok K. Verma

Engineering Technology Faculty Publications

Since "Agility" is ability to respond to unpredictable changes with quick response and profitability, it is not industry specific. This "not industry specific" nature of agility makes it hard to assess and measure it on a fixed scale. Measurement of agility of an enterprise has been a major topic of research since inception of agility in 1991. Though some methods have been developed to measure agility, they mainly remain tied to manufacturing industry. As agility is present in all the industries, comprehensive tool to measure it is a necessity in order to determine responsiveness of an enterprise to external turbulences. …

The Effect Of Rivals When Firms Emerge From Bankruptcy, Gary L. Caton, Jeffrey Donaldson, Jeremy Goh

Research Collection Lee Kong Chian School Of Business

Studies on the announcement effects of bankruptcy filings have found that when a firm files for Chapter 11 bankruptcy protection its shareholders suffer significant losses. A recent paper extends these findings by investigating the announcement effect on rival companies, while another examines the equity performance of firms emerging from bankruptcy. We combine these two lines of inquiry by examining the effect on rivals when a firm emerges from the protection of Chapter 11. We find both significant negative stock market returns and significant negative revisions in analysts’ earnings forecasts for rivals of successfully reorganized companies.

Information The Transformation Of Public Administrations: The Case Of E-Housekeeper In Taiwan, Su Houn Liu, Tsang Yao Chen, Hsiu Li Liao

Business and Information Technology Faculty Research & Creative Works

Many researchers have explored how to better deploy public services over the Internet. Starting year 2006, the Taiwan government has initiated a new generation of its e-Government public service information infrastructure—the i-Government project. In May 2007, e-Housekeeper, the first application of i-Government implementation is deployed. Current survey results show that e-Housekeeper has drastically increased the willingness of use and satisfaction rate of the online public service users. With the integrated, standardized, and active online public services, the i-Government project is seen to have the potential to transform public administrations in Taiwan.

Networks And Network Security, Michael Kuralt

Theses and Dissertations

In a world of ever-increasing security threats, companies have the difficult task of securing their networks from attack. One of the largest threats to a company is the users on its network. By educating its network administrators and employees about network threats, a company can lower its vulnerability to network attacks. Individual users also can benefit from understanding networks and network security by learning how to keep their computer and their information safe. Companies and users can stay safe by understanding how a network functions, what threats exist on the Internet, how to prevent and deal with attacks, and how …

Rapid Elearning : Its Impact On Instructional Design In The Corporate World, Stephen W. Acheson

Graduate Research Papers

Rapid eLearning is a present and growing phenomenon in the world of corporate training that is challenging traditional instructional design ideas. The concept of Rapid eLearning represents a class of easy-to-use eLearning development tools, methods designed to shorten course development timelines, and techniques intended to enhance learner understanding and retention. Companies are adopting Rapid eLearning as a way to reduce costs and shorten the time it takes to disseminate new information and concepts to employees in geographically diverse locations. New software tools and instructional design methods are being developed to address the goals of Rapid eLearning.

To gain a broad …

Harmful Help: The Costs Of Backing Up Behavior In Teams, Christopher M. Barnes, J. R. Hollenbeck, David Turley Wagner, D. S. Derue, J. D. Nahrgang, K. M. Schwind

Research Collection Lee Kong Chian School Of Business

Prior research on backing-up behavior has indicated that it is beneficial to teams (C. O. L. H. Porter, 2005; C. O. L. H. Porter et al., 2003). This literature has focused on how backing-up behavior aids backup recipients in tasks in which workload is unevenly distributed among team members. The authors of the present study examined different contexts of workload distribution and found that, in addition to the initial benefits to backup recipients, there are initial and subsequent costs. Backing-up behavior leads backup providers to neglect their own taskwork, especially when workload is evenly distributed. Team members who receive high …

Firm Diversification And Earnings Management: Evidence From Seasoned Equity Offerings, Chee Yeow Lim, Tiong Yang Thong, David K. Ding

Research Collection Lee Kong Chian School Of Business

Popular press suggests that diversified firms are more aggressive in managing earnings than non-diversified firms. We examine this claim in the seasoned equity offering (SEO) setting, where firms have been shown to have the incentive to manage earnings upwards. Using the cross-sectional modified Jones [(1991) J Accounting Res 29:193–228] model to measure discretionary current accruals, we find that discretionary current accruals are higher among diversified firms than in non-diversified ones. Our evidence is consistent with the view that the extent of firm diversification is directly related to the degree of earnings management. We further show that diversified issuers with high …

Political Contestation In Global Production Networks, David Levy

Management and Marketing Faculty Publication Series

This paper develops a critical framework on international management and production that draws from the literatures on global commodity chains and global production networks (GPNs), from institutional entrepreneurship, as well as from neo-Gramscian theory in international political economy. The framework views GPNs as integrated economic, political, and discursive systems, in which market and political power are intertwined. The framework highlights the contingent stability of GPNs as well as the potential for actors to engage politically in contestation and collaboration over system governance and the distribution of benefits. The framework offers a multidimensional and multi-level approach to understanding power relations, ideology, …

Implications Of Transaction Costs For The Post-Earnings-Announcement Drift, Jeffrey Ng, Rodrigo Verdi, Tjomme Rusticus

Research Collection School Of Accountancy

This paper examines the effect of transaction costs on the post–earnings announcement drift (PEAD). Using standard market microstructure features we show that transaction costs constrain the informed trades that are necessary to incorporate earnings information into price. This implies weaker return responses at the time of the earnings announcement and higher subsequent returns drift for firms with higher transaction costs. Consistent with this prediction, we find that earnings response coefficients are lower for firms with higher transaction costs. Using portfolio analyses, we find that the profits of implementing the PEAD trading strategy are significantly reduced by transaction costs. In addition, …

Wanderlust: Where In The World Do You Long To Travel?, Exhibit Brochure, Tanya Jo Ormseth, Grenka Bajramoski, Sandra Varry, Rebecca Harrington

Rosen Library Exhibits

No abstract provided.

Expanding The Database Curriculum, Meg Murray, Mario Guimaraes

Faculty Articles

As database concepts and technologies continue to evolve there exists a need to expand the topics included in database curricula. This is challenging given the restraints on the number of courses that can be included in a typical CS or IS program. While a set of commonly identified core concepts and principles exists, there is little consensus on what supplemental materials should be included in database courses. Through an NSF proof-of-concept grant, we designed and developed courseware incorporating the use of animations to deepen and enrich standard presentations of core database concepts and to complement database teachings as found in …

Comment Comment Letters For Exposure Draft Entitled: Interim Financial Information. 2008, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards: Compliance Audits, December 24, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.