Business Commons^™

Indian Involvement In Afghanistan In The Context Of The South Asian Security System, Melanie Hanif

Journal of Strategic Security

This article focuses on the regional requirements for a pacification of Afghanistan. For this purpose, Afghanistan is analytically "reframed" as part of South Asia. The hypothesis is that India is the only regional actor that might possess both the incentives and the capabilities to deal with the negative security externalities emanating from Afghanistan.In South Asia, material characteristics such as the delineation of the region and its power polarity are unclear. India's role within the region is even more controversial. By examining India's role within its security environment, this paper will suggest how this lack of clarity could be remedied. In …

Ballistic Missile Defense: New Plans, Old Challenges, Elizabeth Zolotukhina

Journal of Strategic Security

On September 17, 2009—the 70th anniversary of the Soviet invasion of Poland in 1939 that marked the beginning of World War II—the Obama Administration announced its intention to shelve plans for the U.S. Ballistic Missile Defense (BMD) that had been developed under former President George W. Bush. Pointing to a new intelligence assessment, President Obama argued that his predecessor's plan to deploy an X-band radar station outside of Prague, Czech Republic, and 10 two-stage interceptor missiles in Poland would not adequately protect America and its European allies from the Iranian threat and reiterated his opposition to utilizing unproven technology in …

Small To Mid-Size Sporting Events: Are We Prepared To Recover From An Attack?, Brian M. Harrell, Konrad Crockford, Pierre Boisrond, Sarah Tharp-Hernandez, Suzanne Parker

Journal of Strategic Security

This article describes a fictional deadly attack by a lone-wolf terrorist during a high school football event in a small town, here in the United States. The authors begin by describing an attack and then focus on the response from the medical community, city, county, state, and federal government officials. Next, the authors make several recommendations on what actions are needed to develop an effective plan to combat terrorist activities during a small- to mid-size sports event. Among the actions needed, the authors focus on the following: response planning, emergency action plan, incident command, policies and procedures, and security staff …

The Weakest Link: The Risks Associated With Social Networking Websites, Yosef Lehrman

Journal of Strategic Security

The relatively rapid rise in popularity of social networking services is now well known. MySpace, Twitter, and Facebook have become well known sites and terms. According to the Web traffic tracking site Alexa.com, as of December 2009, Facebook had 350 million registered users, MySpace just under 475 million, and Twitter 44.5 million. Many people think very little of posting prodigious amounts of personal information on social networking sites, not realizing that this information puts them at risk. Specifically, those in the law enforcement and military communities may not realize that information posted on these sites can compromise operational security and …

Book Reviews, Edward J. Hagerty, Daniel Masters, Mark J. Roberts, Leland Ericson

Journal of Strategic Security

No abstract provided.

Fair Value Accounting: Affect On The Auditing Profession, Danny A. Pannese, Alan Delfavero

WCBT Faculty Publications

During this period of global markets, multinational corporations are demanding financial accounting standards with enhanced uniformity. In an effort to achieve this objective, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working together on the Convergence Project, aiming to develop accounting standards that closely correlate with international financial reporting standards. In September 2006 and February 2007, the FASB issued two key fair value accounting (FVA) standards which focused on providing guidelines for fair value measurement (through a classification hierarchy), expanding disclosure requirements, and also allowing business entities to increase FVA's application. However, the …

Orange Value Fund Research Reports And Valuations, Aaron Glick

Renée Crown University Honors Thesis Projects - All

Academic finance courses teach the underlying principles of portfolio management. Diversify your portfolio to eliminate idiosyncratic risk, match your portfolio beta to the risk appetite of your investors, invest in companies exhibiting earnings per share growth, and your fund will beat the market. More or less, this is the mindset of the herd, but following the herd never gets you ahead. Warren Buffet “attempts to be fearful when others are greedy and to be greedy only when others are fearful.” True investors ignore the movements in the market, and focus their energies on discovering unrecognized intrinsic value. As such, value …

Planning Portfolio: The Process Of Strategic Thinking In Advertising, Emily Hicks

Renée Crown University Honors Thesis Projects - All

The purpose of account planning is to develop a strategy that guides the creative executions in an advertising campaign. The development of a strategy includes; in-depth secondary research, primary qualitative and quantitative research, discovery of key findings, and the formation of the creative brief. This thesis explores both the creativity and academic rigor necessary to this account planning process.

The thesis is in the form of a creative portfolio. Each campaign included in the book (State Farm Insurance, Burton snowboards, and Libby’s pumpkin) have been reduced to the most visually and verbally concise form. Every campaign tells a cohesive narrative …

The Efficiency And Profitability Improvement Of The Rehabilitation Operations And Management Of Non Performing Loans : A Case Study Of Bank Perusahaan Kecil & Sederhana Malaysia Berhad (Sme Bank)., Ridza Ramza Ramli, Mohd Prasad Hanif

Student Works (2010-2019)

The comprehensive study on Rehabilitation Department is conducted to identify which segment within the process flow that requires improvement. The management of Non Performing Loans (NPLs) in a Bank is very crucial as these accounts are actually reflects the performance of the Banks. The Rehabilitation Department main task is to ensure proper administration of Non Performing Loans to be executed in order to maximize the recovery income to the Bank. The department also responsible to provides desirable result in term of manageable and acceptable NPLs rate for the Bank. The current process flow which has been used and practiced by …

Forex Market Behaviour : Application Of High Frequency Data., Tan Heng Kiat

Student Works (2010-2019)

The huge and high frequency trading in foreign exchange market creates the need for an analytical method that can provide a view on the volatility. Traditional methods such as GARCH are proven to have limitations when applied to high frequency data, such as those generated in foreign exchange market.In this thesis, wavelet method is applied to high frequency data of EURO/USD, GBP/USD and YEN/USD currency pairs and of one minute resolution. The period of this behavioral study is from one hour before 1pm GMT to one hour after 1pm GMT for every Mondays from June 2008 to Dec 2008. The …

Audit Office Size, Audit Quality And Audit Pricing, Jong-Hag Choi, Francis Kim, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other …

Determining The Relationship And Influence Organizational Culture Has On Organizational Trust, Mindy S. Genetzky-Haugen

Department of Agricultural Leadership, Education, and Communication: Dissertations, Theses, and Student Research

The present research examines the influence of organizational culture on organizational trust. Leaders in the present and future will try to create a culture of trust, but leaders who do not examine and understand their current culture will not be successful in changing their organizational culture. The study shows constructive behavioral norms are both predictors and influencers of trust. The results suggest that companies that want to create a culture of trust need to instill into their culture achievement, self-actualizing, humanistic-encouraging and affiliative behavioral norms. Leadership needs to make sure avoidance behaviors are reduced in order to create and instill …

Two Essays On Health Care Costs And Asset Returns, Brian C. Payne

College of Business: Dissertations, Theses, and Student Research

The first essay investigates whether health care is a priced factor in asset returns. Specifically, in the search for empirical relationships between macroeconomic factors and asset returns, health care appears to be a significant US economic force receiving less attention than others such as (aggregate) inflation, production, or consumption measures. We use the medical care component of the Consumer Price Index to measure medical inflation shocks as a candidate macroeconomic factor whose riskiness the market rewards. Incorporating multiple model specifications during the period 1967-2009, we find this inflationary component to be a relatively robust source of priced risk in US …

Perception Of The Risks And Benefits Of Bt Eggplant By Indian Farmers, Mark Chong

Research Collection Lee Kong Chian School Of Business

Several researchers most notably Lennart Sjoberg and his colleagues have proposed that the moral aspects of risk provide a better explanation of risk perception than the psychometric paradigm or Cultural Theory, neither of which accounts for moral concerns. This study is possibly the first to assess empirically the perception of the risks and benefits of a transgenic food crop transgenic Bt ( Bacillus thuringiensis ) eggplant by farmers in a developing country such as India. It also aims to assess if the moral aspects of risk figure in Indian farmers' perception of Bt eggplant and if economic benefits outweigh perceived …

Developing Virtual Worlds: The Interplay Of Design, Communities And Rationality, F. Ted Tschang, Jordi Comas

Research Collection Lee Kong Chian School Of Business

This paper examines the evolution of virtual worlds from the developer's perspective. What are the motivations of developers? What are the specific challenges of the governance of user-generated content? User-created virtual worlds may be characterized according to their degree of design or emergence. On one end is the 'the designer as god' perspective and on the other is the unforeseeable and perpetually emergent 'user creativity.' Utilizing a theoretically derived sample of virtual worlds, we illustrate how governance is more complex as designers contend with three major issues. In general, across all three worlds, developers had to come to grips with …

Creative Industries Debate: Unfinished Business: Labour, Management, And The Creative Industries, Stefano Harney

Research Collection Lee Kong Chian School Of Business

In what follows I am going to argue that the rise of the creative industries has in general been understood too narrowly. This narrow understanding has had implications for the way that a politics of management and labour in the creative industries has been framed and contained, and it has held back an analysis of class struggle in the creative industries. To elaborate an understanding of labour in the creative industries I am going to revisit some insights related to the development of British cultural studies, and try to link these insights to what Stuart Hall calls the conditions of …

The Relationship Between History, Culture, And Chinese Business Practices: Using Sociological Awareness To Avoid Common Faux Pas, Vikki A. Ballard

Undergraduate Honors Capstone Projects

As the world continues to become more global, and as economies continue to develop, more emphasis is being placed on understanding the business environment of cultures around the world. There is perhaps no other nation or culture globally that has been discussed as much as China. This is because the United States is one of the largest foreign investors in China (Li, 2008). The importance of the Chinese market to the U.S. lies in its wealth of people and resources and the millions of new consumers joining the market every day. As a nation of 1.3 billion citizens, with a …

Impact Of Workplace Stress On Job Satisfaction Moderated By Religious Coping, Celina A. Esparza

Theses and Dissertations - UTB/UTPA

Workplace stress has been associated with negative job satisfaction outcomes, therefore leading employees to engage in coping strategies to minimize the consequences of the stressors. Although much research has been conducted on workplace stressors and their consequences, a small amount of literature exists on how women and Hispanics cope with workplace stressors or how people cope with the stressors in religious ways. To investigate the relationships among these factors, data was collected via an online survey completed by 268 university employees at a southwestern university. Self-report data collected suggested that both women and Hispanics use religion to cope with workplace …

Ifrs V. U.S. Gaap: Impact On A Company's Earning And Activities, Linda Li

Honors College Theses

Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)? This paper examines the degree of deviation between the firms' earnings, under both financial reporting languages, and the causes for the change in earnings. Utilizing two methods, introduced in this paper, as well as t-testing, the sampled firms reported higher earnings under IFRS. The change in earnings was caused by: financial instruments, minority interest, pension activities, and or share-based compensation activities. Based on the analyses, the firms appear healthier under IFRS than under the U.S. GAAP in terms …

The History Of Baccarat, Theodore Whiting

Occasional Papers

The true origins of modern Baccarat are probably lost to history. The first time the game Baccarat (spelled Baccara) was mentioned in print by a contemporary observer was in the early 19th century. The written record that would document the origins and evolution of the game is, unfortunately, incomplete. However, a close examination of the available material reveals some interesting facts surrounding the history of Baccarat, including a much earlier date for its arrival in the United States, that validates its continuing study.

Voluntary Green Power Market Forecast Through 2015, Lori Bird, Ed Holt, Jenny Sumner, Claire Kreycik

Publications (E)

Voluntary markets for renewable energy in which consumers purchase renewable energy from their electricity providers or from renewable energy certificate (REC) marketers have existed for more than a decade. Going forward, various factors will influence the development of these markets, including potential climate policies, state and federal renewable portfolio standards (RPS), renewable energy prices, the level of consumer interest in purchasing green power, and the interest on the part of utilities in offering new green options and in continuing to promote existing programs.

This report presents estimates of voluntary market demand for renewable energy or green power through 2015. The …

The Impact Of National Institutional Context On Social Practices: Comparing Finnish And Us Business Communities, Jill M. Purdy, Elizabeth A. Alexander, Stern Neill

Marketing

This paper investigates the impact of national institutional contexts on firms' socially responsible practices, the motives for such practices and methods of organising social practices. Surveys of firms in a liberal market economy (USA) and those in a coordinated market economy (Finland) are compared. Findings indicate that social practices differ between the contexts, providing empirical support for the theory of explicit and implicit forms of corporate social responsibility. The paper offers insight into how social practices are organised in different contexts and a new conceptualisation of the motives for social responsibility. Results suggest that national institutional context should be accounted …

Efe-Sponsored* Data Collection Activities, Kevin Hollenbeck

Reports

No abstract provided.

Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller

Honors Capstones

No abstract provided.

Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers

Honors Capstones

No abstract provided.

Work Support, Work-Family Enrichment, Work Demand And Work Well-Being Among Chinese Employees : A Study Of Mediating And Moderating Processes, Shuwen Tang

Lingnan Theses

Work and family are the central and salient domains in one’s life. Juggling work and family life has become a challenge for many employees and families (Hammer et al., 2005). This study proposed a theoretical model in which work to family enrichment functioned as the mediator between work support (support from supervisor, co-workers and organization) and work well-being (job satisfaction and psychological health), and also examined whether work demand buffered the impact of work support on work well-being. The inclusion of work to family enrichment extends prior research on Job Demands – Resources model (Demerouti & Bakker, 2007), and allows …

The Impact Of Virtual Private Network (Vpn) On A Company's Network, J. Myles Powell

Undergraduate Honors Capstone Projects

Virtual private networks (VPN) are used by remote clients to securely connect to company networks. This research discusses the performance of two different VPN configurations to determine their impact on a company's data communication network. The network configurations for this model are typical real-world networks complete with geographically diverse business office locations, a company headquarter, and a separate data warehouse location.

The effects of the two VPN configurations are then tested using the academic version of OPNET IT Guru network simulation software. Analysis of the data collected from the simulations show the different network performance that results from the use …

Applying Knowledge Management In University Research, Benjamin Loh, Ai-Chee Tang, Thomas Menkhoff, Hans-Dieter Evers

Research Collection Lee Kong Chian School Of Business

In the knowledge-based economy, universities are encountering dramatic changes. Their missions and functions are ‘pragmatized’ because of emerging new players and competing markets for knowledge production, the availability of higher education to a wider range of social classes and age groups, as well as the assimilation of information technology into the university environment. The dynamics and conduct of university research, in particular, has correspondingly become more sensitive to industry collaboration opportunities, commercial exploitation, and is increasingly transdisciplinary. This paper argues that knowledge management (KM) practices and tools can support universities in addressing these demands. Institutions of higher education can benefit …

Collective Investments For Pension Savings: Lessons From Singapore's Central Provident Fund Scheme, Benedict S. Koh, Olivia S. Mitchell, Joelle H. Y. Fong

Research Collection Lee Kong Chian School Of Business

Singapore's mandatory national defined contribution pension system permits participants to invest their retirement savings in a wide range of investment instruments if they wish, rather than leaving their savings in Central Provident Fund (CPF) accounts to earn interest rates by default. This article asks whether workers seeking to earn higher returns can expect to do better than the CPF-managed default, by moving their money into professionally managed unit trusts. We use historical data to investigate whether fund managers possess superior stock picking and market timing skills, as well as whether they exhibit persistence in performance and offer diversification benefits to …

Portfolio Selection Under Distributional Uncertainty: A Relative Robust Cvar In Portfolio Management, Dashan Huang, Shushang Zhu, Frank Fabozzi, Masao Fukushima

Research Collection Lee Kong Chian School Of Business

Robust optimization, one of the most popular topics in the field of optimization and control since the late 1990s, deals with an optimization problem involving uncertain parameters. In this paper, we consider the relative robust conditional value-at-risk portfolio selection problem where the underlying probability distribution of portfolio return is only known to belong to a certain set. Our approach not only takes into account the worst-case scenarios of the uncertain distribution, but also pays attention to the best possible decision with respect to each realization of the distribution. We also illustrate how to construct a robust portfolio with multiple experts …