Business Commons^™

2009-00-00 Proposal For Restructuring Of Committees, Morehead State University. Staff Congress.

Staff Congress Records

Proposal for Restructuring of Committees of Staff Congress submitted in 2009.

Procter & Gamble’S Pur Water Purifier: The Hunt For A Sustainable Business Model, Lisa Jones Christensen, Jessica Thomas

Faculty Publications

Over the last 6 years, under the leadership of Dr. Greg Allgood, director of the Children’s Safe Drinking Water Program, P&G has helped to distribute 65 million PuR packets. These packets have been used to purify 650 million liters of water, most often in rural locations. Over time, and through a variety of deliberate partnerships that Allgood cultivated in 10 countries, P&G has tested three different sales and distribution models: commercial marketing, social marketing and disaster relief-- each with varying degrees of success. Drawing from past successes and failures, Allgood is considering how to fulfill P&G’s aggressive commitment to providing …

When Is It Beneficial For A Firm To Pursue A Unified Procurement Strategy For Enterprise Software Solutions?, Robert J. Kauffman, Juliana Y. Tsai

Research Collection School Of Computing and Information Systems

The underlying structure of the enterprise software marketplace during the past ten years suggests that the arrangements that firms make with respect to the acquisition of such software capabilities will become increasingly concentrated. This article explores the multiple theoretical rationales and business cases for the move to a unified procurement strategy for enterprise software, reflecting some differences in terms of what might be expected from the predictions of the well known move-to-the-middle hypothesis. Our central argument is that a "move-to-the-middle" with more than just a single vendor is the likely outcome in unconsolidated industry markets. In industries experiencing consolidation, firms …

Event-Detecting Multi-Agent Mdps: Complexity And Constant-Factor Approximation, Akshat Kumar, S. Zilberstein

Research Collection School Of Computing and Information Systems

Planning under uncertainty for multiple agents has grown rapidly with the development of formal models such as multi-agent MDPs and decentralized MDPs. But despite their richness, the applicability of these models remains limited due to their computational complexity. We present the class of event-detecting multi-agent MDPs (eMMDPs), designed to detect multiple mobile targets by a team of sensor agents. We show that eMMDPs are NP-Hard and present a scalable 2-approximation algorithm for solving them using matroid theory and constraint optimization. The complexity of the algorithm is linear in the state-space and number of agents, quadratic in the horizon, and exponential …

Chinese Gaap And Ifrs: An Analysis Of The Convergence Process, Songlan Peng, Joyce Van Der Van Der Laan Smith

Accounting Faculty Publications

In this study, we examine the process of convergence through a longitudinal analysis (1992–2006) of the convergence of Chinese GAAP with IFRS from the perspective of process theory. We find that significant steps toward convergence occurred through the issuance of four successive Chinese GAAPs: 1992, 1998, 2001, and 2006. Convergence occurred both through the direct import of standards from IFRS and progressive changes to Chinese GAAP. Direct import was observed for items either reflective of traditional Chinese accounting practice or ones that addressed situations not considered or not relevant under the pre- vious accounting model. Progressive changes to Chinese GAAP …

Improving Healthcare Supply Chains And Decision Making In The Management Of Pharmaceuticals, John Michael Woosley

LSU Doctoral Dissertations

The rising cost of quality healthcare is becoming an increasing concern. A significant part of healthcare cost is the pharmaceutical supply component. Improving healthcare supply chains is critical not only because of the financial magnitude but also because it impacts so many people. Efforts such as this project are essential in understanding the current operations of healthcare pharmacy systems and in offering decision support tools to managers struggling to make the best use of organizational resources. The purpose of this study is to address the objectives of a local hospital that exhibits typical problems in pharmacy supply chain management. We …

The Agricultural Industry As Percieved By Members Of The General Public Of Louisiana, Julie Baker Richard

LSU Doctoral Dissertations

The purpose of this study was to determine the knowledge and perceptions of the animal, plant, environmental, and food sciences by the adult residents of Louisiana. This study was conducted using a survey research design. This survey utilized random telephone dialing techniques in order to survey 547 residents of Louisiana. The survey instrument consisted of fifty-five questions divided into three sections: demographic characteristics, agriculture knowledge, and perception of agriculture. The overall mean agriculture knowledge score of adult residents of Louisiana for the twenty items included in the survey instrument equaled 13.60 (SD = 2.743) or 68%. Perceptions of agriculture results …

A Comparison Of The Effectiveness Of Two Alternative Instructional Strategies For Teaching Basic Construction Surveying Concepts, Gabriel N. Trahan Jr.

LSU Doctoral Dissertations

The purpose of this experiment was to compare the effectiveness of two alternative instructional strategies for teaching basic construction surveying concepts. The basic concepts of construction surveying, office, field, angles, distance and elevation must be thoroughly understood before complex construction surveying applications can be performed. Instruction in applied science courses such as construction surveying is constantly being impacted by advances in technology. Technological developments require an evolving pedagogy incorporating change while maintaining the integral basics. The dynamics of change require an instructor to maintain basic construction surveying concepts consideration while developing authentic experiences which can be incorporated into the new …

Factors Influencing The Perceived Usefulness Of An Information Delivery Website Among The United States Resident Viewership, Frederick Joseph Piazza

LSU Doctoral Dissertations

Throughout the 1990s and 2000s, the World Wide Web (Web) has become a major media outlet for disseminating information. Government and Higher Education institutions have both embraced Web technologies to serve the needs of their clientele. Thus, a method of developing targeted Web-based material that is optimized for the viewer to provide the greatest impact in terms of usefulness is needed. The primary purpose of this study was to determine the influence of selected demographic characteristics on the perception of usefulness among United States resident viewers of an information delivery website. The accessible population for this study was all viewers …

Eagle Executive Magazine, Georgia Southern University

College of Business: News & Publications

• Welcome, Dr. Brooks A. Keel ! ! !
• The Grube Era
• COBA Offers First Ph.D. at Georgia Southern
• A message from Dean Shiffler
• Sibbald Heads BBRED
• 2009 scholarship recipients
• Georgia Society of CPAs Presents Chair of AICPA
• Students Meet Textbook Author
• COBA’s Student Advisory Board
• COBA Golf Tournament
• From the Director
• Georgia WebMBA®
• MAcc Update
• Greg Van Zant
• Alumni in the spotlight
• Faces of Homecoming 2009
• COBA Welcomes New Faculty & Administrators
• New Toys “R” Us Partnership
• The Princeton Review Listing
• Eagle FastPitch
• Georgia Trend’s “40 under 40”
• White Collar Crime Lectures
• Eagle Executive Society Members
• 2009 Professor for a …

Factors That Influence Online Learners' Intent To Continue In An Online Graduate Program, Rui-Ting Huang

LSU Doctoral Dissertations

The primary purpose of this study was to determine the factors that influence online learners’ intent to continue. This study gathered the data from the University of Arkansas, Fayetteville, and Nicholls State University. The total number of participants was n=122. The findings in this study revealed a positive relationship between online learners’ perceived usefulness and intent to continue (r=.37, p< 0.01), a positive relationship between online learners’ perceived ease of use and intent to continue (r=.44, p< 0.01), a positive relationship between online learners’ perceived flexibility and intent to continue (r=.72, p< 0.01), a positive relationship between online learners’ perceived learner-instructor interaction and intent to continue (r=.52, p< 0.01), and a positive relationship between online learners’ satisfaction and intent to continue (r=.84, p< 0.01). Moreover, the findings showed a negative relationship between online learners’ perceived learner-learner interaction and intent to continue (r= -.27, p< 0.01). Although the learner-learner interaction questionnaire used negative description, it still indicated a positive relationship between perceived learner-learner interaction and online learners’ intent to continue. The Multiple Regression Analysis (MRA) revealed that the perceived flexibility and satisfaction had positive influence on the online learners’ intent to continue, and the value of R2 further revealed that the two predictor variables explained 76.4 % of the variance in the online learners’ intent to continue.

Factors That Influence Course Completion Of Individuals Enrolled In Craft-Training Courses Offered By A Large Organization Of Member Construction Companies, Alvin James Justelien, Iii

LSU Doctoral Dissertations

The construction industry is one of the largest providers of jobs in the United States. Between 2009 and 2013, approximately 20% of the 7.7 million Americans employed in construction related jobs (Bureau of Labor Statistics (BLS), 2009) would be eligible to retire. The industrial construction industry must attract, train, and retain a significant number of people to the construction industry. The primary purpose of this study was to determine the influence of selected personal demographic characteristics and academic behaviors of individuals participating in craft training courses offered by a large organization of member construction companies who successfully completed or left …

Evaluating The Influence Of Educational Videos And Printed Materials On Office Of Family Support Clients' Intentions To Select, Purchase, Prepare, And Consume Healthier Foods, Natasha Dee Pittman

LSU Master's Theses

Supplemental Nutrition Assistance Program Education (SNAP-Ed) is essential in providing eligible households with the right tools to adopt healthy eating and active lifestyle practices which are consistent with the Dietary Guidelines for Americans and MyPyramid. Education in the OFS, where SNAP eligibility is assessed, is one means to preventing adversities which those in poverty often face. Out of concern for the lack of nutrition education being conducted in the OFS, along with the many distractions limiting clients’ ability to absorb and retain educational messages, the Food Stamp Office Resource Kit (FSORK) was developed. The FSORK includes a 20 minute video …

An Exploration Of A Model Of Social Networks And Multilateral Negotiations, Bruce Money, Chad R. Allred

Faculty Publications

Multilateral (many‐party) negotiations are much more complex than traditional two‐party negotiations. In this article, we explore a model of social network activity, especially clique formation, among parties engaged in multilateral negotiation and the implications that such networks might have on the negotiation process and outcome. Using data collected from 375 subjects participating in a negotiation simulation, our results reveal that, primarily, the negotiator’s perspectives of clique formation (coalition building) — both his or her own and the other party’s — have unique effects on the integrative, problem‐solving approaches used in the process and on the negotiator’s satisfaction with outcomes. Secondarily, …

Family Leisure Satisfaction And Satisfaction With Family Life, Joel R. Agate, Ramon B. Zabriskie, Sarah Taylor Agate, Raymond Poff

Faculty Publications

The purpose of this study was to examine the relationship between family leisure satisfaction and satisfaction with family life. Zabriskie’s Family Leisure Activity Profile was used to measure family leisure satisfaction. The Satisfaction with Family Life Scale was used to measure satisfaction with family life. The sample consisted of 898 families from throughout the United States. Results indicated a relationship between all family leisure satisfaction variables and satisfaction with family life. Data collected from parents and youth provided insight into the relationship between family leisure satisfaction and satisfaction with family life. At the parent, youth, and family levels, core family …

Determinants Of Vertical Integration: Financial Development And Contracting Costs, Daron Acemoglu, Simon Johnson, Todd Mitton

Faculty Publications

We study the determinants of vertical integration in a new data set of over 750,000 firms from 93 countries. We present a number of theoretical predictions on the interactions between financial development, contracting costs, and the extent of vertical integration. Consistent with these predictions, contracting costs and financial development by themselves appear to have no effect on vertical integration. However, we find greater vertical integration in countries that have both greater contracting costs and greater financial development.We also show that countries with greater contracting costs are more vertically integrated in more capital-intensive industries.

Learning By Trading, Amit Seru, Tyler Shumway, Noah Stoffman

Faculty Publications

Using a large sample of individual investor records over a nine-year period, we analyze survival rates, the disposition effect and trading performance at the individual level to determine whether and how investors learn from their trading experience. We find evidence of two types of learning: some investors become better at trading with experience, while others stop trading after realizing that their ability is poor. A substantial part of overall learning by trading is explained by the second type. By ignoring investor attrition, the existing literature significantly overestimates how quickly investors become better at trading.

Mental Accounting In Portfolio Choice: Evidence From A Flypaper Effect, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees simultaneously selected both accounts’ allocations, leading them to mentally integrate the two. Own-contribution allocations before the rule change equal the combined own- and match-contribution allocations afterwards, whereas combined allocations differ sharply …

Optimal Defaults And Active Decisions, Gabriel D. Carroll, James J. Choi, David Laibson, Brigitte C. Madrian, Andrew Metrick

Faculty Publications

Defaults often have a large influence on consumer decisions. We identify an overlooked but practical alternative to defaults: requiring individuals to make an explicit choice for themselves. We study such “active decisions” in the context of 401(k) saving. We and that compelling new hires to make active decisions about 401(k) enrollment raises the initial fraction that enroll by 28 percentage points relative to a standard opt-in enrollment procedure, producing a savings distribution three months after hire that would take 30 months to achieve under standard enrollment. We also present a model of 401(k) enrollment and derive conditions under which the …

Earnings Management In Ipos: Post-Engagement Third-Party Mitigation Or Issuer Signaling?, James C. Brau, Peter M. Johnson

Faculty Publications

Initial public offering (IPO) firms typically hire auditors, underwriters, and attorneys to assist in the IPO process. Many firms that take the IPO route are also backed by venture capitalists. In the extant literature, these four specialists (auditors, underwriters, attorneys, and venture capitalists) are termed third-party certifiers. In this study, we examine 3900 IPOs from 1985 to 2005 and document a significant negative and robust correlation between IPO firm earnings management and the presence of prestigious third-party certifiers. Next, we test if this correlation is driven by (1) IPO firms attempting to signal firm quality or (2) third-party certifiers mitigating …

Entrepreneurial Learning In Project Ventures: Implications Of Prior Venture Experience For Error Avoidance, Innovation, And Project Performance, Yves Damoiseau

LSU Doctoral Dissertations

This dissertation builds on the organizational learning literature to develop and test a model of entrepreneurial learning in an increasingly prevalent organizational context – project ventures. Complementing prior research on project ventures, the focus is on the individual in charge of project venture execution. In extension of prior organizational learning research, this study examines the cross-level relationships between sub-dimensions of the entrepreneur’s prior venture experience and project-level learning outcomes. Specifically, this study investigates how the entrepreneur’s depth and breadth of experience affect three project-level outcomes: errors in project execution, novelty of project outcomes, and financial project performance. Testing the theory-based …

The Price Of Stability In Selfish Scheduling Games, Lucas Agussurja, Hoong Chuin Lau

Research Collection School Of Computing and Information Systems

Game theory has gained popularity as an approach to analysing and understanding distributed systems with self-interested agents. Central to game theory is the concept of Nash equilibrium as a stable state (solution) of the system, which comes with a price − the loss in efficiency. The quantification of the efficiency loss is one of the main research concerns. In this paper, we study the quality and computational characteristics of the best Nash equilibrium in two selfish scheduling models: the congestion model and the sequencing model. In particular, we present the following results: (1) In the congestion model: first, the best …

From Corporate Social Responsibility To Corporate Responsible Behaviour: A Futures Approach: Proposing A New Conceptual And Operational Framework To Foster Responsibility Within The Commercial Property Industry, Gillian O'Brien

Doctoral

This research examines corporate responsible behaviour (CRB) and the role of Futures Studies, as both a philosophy and a critical research methodology in fostering a culture of responsibility within the commercial property industry in the UK. More specific objectives are to critically evaluate CRB and its role in business; to explore the potential role, effects and implications of futures in the development of CRB policy and practice; to propose an integrative conceptual and operational framework for guiding the commercial property industry in formulating systematic, executable CRB policies and practices; and to build a set of propositions that may influence the …

Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry

Faculty Publications

This research explores accounting fraud in the subsidiary environment. Utilizing institutional theory, we propose that the subsidiary environment provides an opportune setting and vehicle for individuals to commit accounting fraud. While a growing body of literature exists on accounting fraud, minimal work has focused on the role of the subsidiary in accounting fraud, as reported by the Securities and Exchange Commission (SEC). We sample companies for which the SEC has documented accounting fraud in their enforcement releases. We then analyze the related SEC documents to determine to what extent, if any, a subsidiary is involved in the accounting fraud. Our …

Auditing Standards Board (Asb) Meeting, Janaury 12-15, 2009, San Antonio, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, July 27-30, 2009, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, August 24-27, 2009, Nashville, Tn; Highlights, Asb Meeting, August 24-27, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, September 30, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, March 2, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, April 27-30, 2009, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.