Business Commons^™

Exploratory Market Survey Of Tuba In Tacloban City, Arturo Pacho

DLSU Business & Economics Review

This research note explores the market condition of tuba in Tacloban City in the Philippines. It examined the market viability of tuba as a source of income for small retailers as well as coconut farmers. To determine whether there is any commercial value to tuba, and to what extent, a survey was made on the type of tuba sold, the price it is sold for, the quantity sold, the age of tuba, and the source of tuba. This report provides basic information as to the commercial value of tuba to small store retailers in the city.

How High Will Russian Aviation Fly?, Tamilla Curtis, Irina Swenson

Management, Marketing and Operations - Daytona Beach

The study provides the historical context of the Russian aviation industry reflecting the periods of its growth and decline. It reveals the competitive advantage strategies that have been implemented by the Russian government in an attempt to revivify an enfeebled nation's aeronautic industry. The paper discusses the newly formed Joint Stock Company (JSC) United Aircraft Corporation (UAC) and its strategies to break into global markets, including UAC innovative product offerings. Whether or not, the recent efforts of the Russian government serve as a fulcrum for the Russian aviation industry that will leverage Russia into the global market, remains to be …

Who Will Do The Job? Hiring Older Workers To Fill Library Labor Gaps, Anne Marie Casey

Staff Works - Hunt Library

This article discusses the potential shortage of librarians as baby boomers retire. Drawing from other industries that hire retirees for part time or seasonal work, the author discusses this as a possible solution to labor shortages in the field of librarianship.

Matrix Of The Proposed Statement On Auditing Standards (Sas) Interim Financial Information (Redrafted) Marked Against Sas No. 116, Interim Financial Information (Aicpa, Professional Standards, Vol. 1, Au Sec. 722)., American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

2010 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2010.

A Comparative Analysis Of The Bootstrap Versus Traditional Statistical Procedures Applied To Digital Analysis Based On Benford’S Law, Ikseon Suh, T. Christopher Headrick

Accounting Faculty Research and Publications

No abstract provided.

An Examination Of Underreporting Of Time And Premature Signoffs By Internal Auditors, Qianhua Ling, Michael D. Akers

Accounting Faculty Research and Publications

The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit junction. Consequently, management and external auditors have both increased their reliance on internal auditors' work. While there has been considerable research regarding the impact of the underreporting of time and premature sign-offs on the external audit, there has only been one study that has examined the impact of these two items on the internal auditors' work. Such research is dated (1994) and prior to the passage of SOX. We surveyed members of the Institute of Internal …

Formation And Consequences Of Going Concern Opinions: A Review Of The Literature, Jodi L. Gissel

Accounting Faculty Research and Publications

Shortly after the passage of SAS No. 59, Asare (1990) summarized the evolution of research on the going concern opinion (GCO) in order to evaluate the Auditing Standards Board's assumptions regarding the signals sent to the market via the GCO. Over the past twenty years, researchers have continued to investigate the importance of GCOs. The authors objectives are to bring current the evolution of standards, regulations, and literature concerning GCOs, to synthesize a body of research that still presents inconsistent findings, and to suggest future research that could further our understanding of GCO formation and consequences. Given the large volume …

Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon

Electronic Theses and Dissertations

This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing …

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips

Electronic Theses and Dissertations

This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, …

Does Organizational Culture Affect Employee's Readiness To Implementation Of Evidence-Based Practices?, Joseph Waller

All Graduate Theses, Dissertations, and Other Capstone Projects

The emergent trend toward the use of evidence-based practices in children’s mental health services has been gaining recognition (Barwick et al., 2005). The motivation for implementing evidence-based practices is to build quality and accountability in the delivery of mental health services. Children with emotional and behavioral disorders should be able to rely on receiving services that can accommodate their personal needs based on the best scientific evidence available. Most children who receive evidence-based treatment display significant progress and do so much more quickly than children that receive other non evidence-based treatment or no treatment at all.

The importance of implementing …

Toward A Grounded Theory On The Management Of Orphanages In South Africa And Zimbabwe, Anna Siyavora

Walden Dissertations and Doctoral Studies

The number of orphaned children in many parts of Africa is increasing as their parents die from human immunodeficiency virus (HIV) or acquired immune deficiency syndrome (AIDS). The research problem addressed in this qualitative study was lack of understanding by others about how the managers of orphanages in 2 African countries -- South Africa and Zimbabwe - were responding to the emotional and social needs of these orphans. The purpose of this study was to develop an orphanage management theory or model that could replicate the African kinship environment in the orphanages under study. Nurturing leadership theory provided the conceptual …

Impacts Of It Resources On Business Performance Within The Context Of Mergers And Acquisitions, Viet T. Dao

Journal of International Technology and Information Management

No abstract provided.

Enterprise Systems Network: Securid Solutions, The Authentication To Global Security Systems, Emmanuel U. Opara, Vance Etnyre

Journal of International Technology and Information Management

Enterprise systems need reliable, flexible and secure means for making public and confidential information available to users in a secured and trusted manner. Although enterprise systems have variety of choice to authenticate these users, organizations face significant issues when granting access and providing a manageable structure for valuable access control. Logon functionalities such as user name and password algorithm have been used to grant authentication and authorization into enterprise systems network resources. Since most systems clients prefer the ease of using passwords, and since passwords are easily compromised, the urgency for a stronger authentication process becomes paramount. This study performed …

Gender Differences In The Determinants Of Sharing Information Via Mobile Phones, Chung-Chu Liu

Journal of International Technology and Information Management

The notion of sharing information has become a critical element in competitive advantage for mobile phone companies. The purpose of this particular research is to collate, compare and prioritize gender differences in the determinants of sharing information via mobile phones. The content analysis and the analytic hierarchy process methods were made use of to collect and examine relevant data. According to the findings of this research, the determinants of information sharing via mobile phones may be arranged into four fundamental categories. The categories, in order of significant, are: situational factors (including time pressures, convenience, and price discounts), the unique characteristics …

Key Success Factors In Knowledge Transfer During M&A In Traditional Industries: An Empirical Study, Jun Huang, Juan Ling, Jiaqin Yang, Quanwu Zhao

Journal of International Technology and Information Management

This paper describes a study on identifying key successful factors in knowledge transfer resulting from business mergers and acquisitions (M&A) in those (so-called) traditional industries (e.g., textile and steel & iron) with the data collected in the steel and iron industry in Southwestern China. Specifically, this research investigates the relationship between prior-gained knowledge of merging companies, preparation and implementation processes, and actual performance after knowledge transfer. The result reveals that such prior-gained knowledge of merging companies will have a significant positive impact on the motivation for proposed M&A, while it, in contrast, may only have a limited impact on other …

Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V, Grace, T. G. Black

Faculty Publications

No abstract provided.

Analysis Of The Relation Of Corn And Soybeans Futures And Etf Prices., Stoyu Ivanov

Faculty Publications

In this study I examine the relation between corn and soybeans exchange traded funds and their respective futures contracts. Considering that the exchange traded funds for these commodities track an index based on a basket of the futures instruments a natural link exists between exchange traded funds and futures contracts. This is the first study, to the best of my knowledge, to examine this relation by using cointegration methodology and provide a Vector Error Correction Model of the relation between these two prices.

Annual Report Of Aicpa Disciplinary Activity, January 1-December 31, 2010 And 2009, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

The Influence Of Computer User Knowledge And Selected Demographic Characteristics The Academic Achievement Of High School Seniors, Michael E. Brown

LSU Doctoral Dissertations

The primary purpose of this study was to identify the influence of computer user knowledge as measured by the Computer User Knowledge Survey (CUKS), and the personal demographic characteristics of Gender, Age, and Race on academic achievement as measured by the Graduation Exit Examination-21 (GEE-21), among high school seniors in public schools in a parish in South Louisiana. The CUKS and the Gender and Race data were collected from the self-perceived CUKS survey administered to 295 seniors registered in English IV classes at a school in South Louisiana. The academic achievement data and the ages of the student subjects were …

Explaining And Predicting Suggested Relationships Between Human Social Capital, Citizen Political Trust, And Citizen Political Engagement, James A. Gilmore, Jr.

LSU Doctoral Dissertations

The United States of America was built on the foundation of a representative democracy. Citizens engage in various political activities to elect representation to create policies and programs that may benefit individuals, groups of individuals, and special interests. A citizen’s type of political engagement and level of political engagement may be influenced by the individual and group resources a citizen possesses, as well as the citizen’s level of trust in government to respond to their individual or group needs. This study contributes to the literature on political engagement by suggesting factors that predict political engagement in the United States. The …

The Effect Of Supraliminal Goal Primes On Brand Preference: The Mediating Roles Of Implicit And Explicit Attitudes, Nobuyuki Fukawa

LSU Doctoral Dissertations

The dissertation investigates how supraliminal goal primes affect brand preference through explicit attitude and implicit attitude and whether the effect of supraliminal goal primes and/or mood on brand preference is mediated by cognitive load. Chapter 1 develops a conceptual framework and provides a theoretical background. Chapter 2 investigates how supraliminal goal primes and/or mood affect preference (Study 1), implicit attitude (Study 2) and explicit attitude (Study 3) in the context of luxury vs. frugal brand consumption. Chapter 2 also investigates whether the effect of goal primes and/or mood on preference is mediated by cognitive load. Chapter 3 considers whether, under …

An Evaluation Of The Preceptions Of Board Development Needs In Non-Profit Organizations In Louisiana, Gail A. Hollins

LSU Doctoral Dissertations

The purpose of this study was to determine the perceptions of board members of non-profit organizations in Louisiana on board development. According to the literature review, boards of directors play a pivotal role in the life of non-profit organizations. Thus, it is essential that they operate effectively. Provision of a continuous development program promotes board and organizational performance as board members augment their knowledge, skills and abilities of their roles and responsibilities, and cultivate board, staff, and stakeholder relationships. The target population for this study was board members of non-profit organizations in Louisiana. A total of 267 non-profit organizations were …

Examining Resistance, Accommodation And The Pursuit Of Aspiration In The Indian It‐Bpo Space: Reflections On Two Case Studies, M. N. Ravishankar, Laurie Cohen, Amal El-Sawad

All Works

This article is based on case studies of two organisations: an India-based information technology (IT) services company and a financial services company located in the UK and India. Although they operate in different sectors and have some notable contrasts, both can be seen as typifying aspects of India's new economy. Our article explores the lived experience of working in this economy—a perspective that has been relatively neglected in the extant literature. Drawing on Homi Bhabha's notions of ambivalence and mimicry, and V. S. Naipaul's powerful illustrations of these concepts in his fiction and non-fiction works, we report on how respondents …

Does Choosing To Live In A Discipline-Based Residential College Make A Difference In The Engagement Of University Freshmen?, Jody Allen Hammett

LSU Doctoral Dissertations

The purpose of this study was to determine the influence of housing arrangement and selected personal and academic characteristics on the engagement of full-time university freshmen. A sample of 1,119 full-time freshmen was used in the study. A 14-item Likert-type scale, the Student Academic/Social Interaction Questionnaire, was used to measure the engagement level of the students. Housing information was also self-reported, but all ther demographic and academic information was obtained from the institution’s registrar’s office. When compared to the overall mean engagement score, there were five significant findings. Significant differences were found between living off-campus, living off-campus with family, living …

Overseas Students In Australia: An Experiential View, Maria Ryan, Madeleine Ogilvie

Research outputs pre 2011

Overseas students have access to a number of learning opportunities available by virtue of a highly competitive tertiary education market system. Despite the increasing trend for remote, online-based learning programs, many students elect to travel outside their home country to experience the cultural difference of studying abroad. The benefit is symbiotic, with crucial university funding being attracted by increased numbers of overseas students seeking an enriched studying experience. The focus of this paper is the on-campus learning experience received by expatriate students studying in Australia and Singapore. How these students adapt to the different physical, social and emotional environments is …

An Ambience Of Power? Challenges Inherent In The Role Of The Public Transport Transit Officer, Christine Teague, Lelia Green, David Leith

Research outputs pre 2011

No abstract provided.

Personal Knowledge Management And Student Learning, Stuart Garner

Research outputs pre 2011

Students who undertake courses of study at colleges and universities are generally more successful in their learning outcomes if they are able to manage their personal knowledge well and effectively. This paper begins by discussing the meaning of personal knowledge management (PKM) and how it relates to teaching and learning, particularly to a commonly used instructional design framework. Some of the electronic tools that students might utilise are then discussed. Finally several electronic tools that might prove useful to students to aid their PKM are suggested

Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith

Research outputs pre 2011

The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness. The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to dysfunctional audit behaviour. The paper is subject …

Toward A General Theory Of Csr’S: The Roles Of Beneficence, Profitability, Insurance, And Industry Heterogeneity, Paul C. Godfrey, Nile Hatch, Jared M. Hansen

Faculty Publications

Corporate social responsibility (CSR) is a tortured concept. A number of alternative definitions of the construct exist at the theoretical level, and much debate surrounds the meaning (and its related implications for practice) of the term. Empirically, CSR research reaches few remarkable conclusions. In this article, the authors reconceptualize CSR into a number of discrete corporate social responsibilities (CSRs), each of which can have a positive or negative social impact, and each of which has an endogenous managerially driven component and an exogenous stakeholder-driven component. Using an industry-level sample drawn from the KLD database, the authors test the impact of …