Business Commons^™

2012 Tsu Undergraduate Research Program, David Owerbach

Office of Research Institutional Research and Scholarship

No abstract provided.

Implementing Changes In Marketing Strategy: The Role Of Perceived Outcome- And Process-Oriented Supervisory Actions, Shikhar Sarin, Goutam Challagalla, Ajay K. Kohli

Marketing Faculty Publications and Presentations

This study investigates the role of supervisors in implementing changes in marketing strategy. The authors propose that perceptions of outcome-oriented supervisory actions influence salespeople's primary appraisals of a strategic change (i.e., whether the change will affect them) and that perceptions of process-oriented supervisory actions influence salespeople’s secondary appraisals (i.e., whether they can cope with the impact of the change on them). The results from a study of 828 salespeople in 204 branches of a large distributor of industrial goods provide evidence that perceived outcome risk containment and outcome reward emphasis enhance primary appraisals, whereas perceived process risk containment and process …

How The West Was Won: Why The University Of Missouri Should Be In The Sec West, Brandon Vernon

Finance Undergraduate Honors Theses

This paper will outline the author’s reasoning behind why he believes the University of Missouri should be incorporated in the Southeastern Conference’s West division, as opposed to the East division. The author begins by giving a brief history detailing why the University of Missouri was pressed into making a decision to leave their current conference, the Big 12, and look for new membership. This will then parlay into a discussion of the decision for Missouri’s new conference to place them into the East division, a mistake in the author’s opinion. The original decision to place Missouri in the SEC East …

Investment Timing For Mobile Payment Systems, Robert J. Kauffman, Jun Liu, Dan Ma

Research Collection School Of Computing and Information Systems

The recent launch of Google Wallet has brought the issue of technology solutions in the mobile payment (m-payment) area to the forefront. In deciding whether and when to adopt m-payment technology, senior managers in banks are naturally concerned about uncertainties regarding future market conditions, technology standards, and consumer and merchant responses, especially their willingness to adopt. This study applies economic theory and modeling for decision-making under uncertainty to bank investments in mobile payment technology. We assess the projected benefits and costs of investment as a continuous-time stochastic process to determine optimal investment timing. We find that the value of waiting …

A Rehabilitation Manual For Recovering Athletes With Glenoid Labral Tears, Haley Long

Graduate Theses

No abstract provided.

Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann

Graduate Theses

This paper addresses the mandatory adoption of International Financial Reporting Standards (IFRS) in Germany in 2005. The financial, statement effects and the variability of key accounting measures are analyzed under the German Commercial Code (Handelsgesetzbuch - HGB, German GAAP) and IFRS. I find that book value of equity and net income are slightly larger under IFRS than under German GAAP which reflects the fair value orientation of IFRS. Only weak evidence exists that the mandatory adoption of IFRS results in significant accounting differences unlike the results found in financial statements of German firms that voluntarily adopted IFRS.

How Did Nike Get The Swoosh Into Skateboarding? A Study Of Authenticity And Nike Sb, Brandon Gomez

Media Studies - Theses

Skateboarding is widely regarded as a subculture that is highly resistant to any type of integration or co-option from large, mainstream companies. In 2002 Nike entered the skateboarding market with its Nike SB line of shoes, and since 2004 has experienced tremendous success within the skateboarding culture. During its early years Nike experienced a great deal of backlash from the skateboarding community, but has recently gained wider acceptance as a legitimate company within this culture. The purpose of this study is to examine the specific aspects of authenticity Nike was able achieve in order to successfully integrate into skateboarding. In …

Business Exits And Reentry: Demand And Supply Explanations Of Entrepreneur Career Choices, Sharon Alicia Simmons

Entrepreneurship and Emerging Enterprises - Dissertations

This dissertation is a compilation thesis consisting of three research studies on the normative and personal expectations that influence entrepreneurial engagement subsequent to business exits. Collectively, the three studies provide insights into how and when variances between performance expectations and actual business outcomes shift the demand and supply of different groups of experienced entrepreneurs. On the demand side, I theorize and empirically examine variances in acts and modes of entrepreneurial engagement that correlate to informal (stigma of business failure, masculine norms) and formal (regulatory environment) institutional contexts. On the supply side, I develop propositions about cognitive aspects of business exits …

Quality Of Life For All Ages, By Design. A Conversation With Patricia Moore, Patricia Moore

Center for Policy Research

On November 3, 2011, Patricia Moore presented the Syracuse Seminar on Aging to a packed audience of over 250 faculty, students, and community members. She delivered an engaging lecture on “Quality of life for all ages, by design”. Afterwards Janet Wilmoth, Director of the Syracuse University Aging Studies Institute, and Patricia Moore had a chance to sit down and talk about her path-breaking career, ability-based design, and aging in America.

Vacation As Compensation, Kevin F. Hallock

Economics Faculty Publications

There is enormous variation in vacation time. Just as there are differences in what pay mix and workplace pract ices are normal, so are there differences in vacation time — across countries, occupations, companies and time.

The Effects Advertising Plays On College Students' Moral Intentions Beyond Purchase Behavior, William Crockett

HIM 1990-2015

Advertisements affect our daily lives and as technology and the practice of marketing has developed over the course of history, we have become exposed to greater amounts of product and service campaigns. The purpose of advertisements is to educate the consumer with the goal of ultimately selling the product, and many companies and organizations would not be able to survive without the use of advertisements. Ultimately, it is a necessity for a business to prosper in a competitive market, but there are possible side-effects for the consumer that are beyond the intentions to buy. The purpose of this thesis is …

A Theory Of Vertical Political Interaction In Cigarette Taxation, Khawaja Mamun

WCBT Faculty Publications

This paper examines the political interdependence of federal and state cigarette tax rates. We develop a lobby group model where a state’s endogenous reaction to a federal cigarette tax hike depends crucially on the political responses of the cigarette producer and anti-smoking lobby groups.

Business Plan For A Commercial Teff Farm In Ethiopia, Ephrem Teklu Phifer-Houseman

BioResource and Agricultural Engineering

This senior project was undertaken to determine the feasibility of creating a profitable farm in Ethiopia using commercial farming methods in order to raise the standard of living for Ethiopian subsistence farmers and improve food security in Ethiopia. Initially, a farmer’s cooperative was the model proposed for this farm. However, further research into the realities of Ethiopian agribusiness and the difficulties smallholder farmers face in obtaining capital, along with in-depth financial analysis called for a modification of the business model. Consequently, this senior project discusses the design and delineation of a business plan for a privately-held, commercial, teff grain farm …

Reconciling Whales And Lobstermen, Margaret (Peg) A. Van_Patten Ms.

Wrack Lines

Right whales are highly endangered; only 300-400 are left on earth. One of the primary causes of mortality is entanglement in fishing gear. This article is about a Sea Grant project in which lobstermen willingly shared information about how and where they fish to try and help avoid harming whales.

Our Celebrities Our Selves: Reconstructing Ourselves As Online Personalities, Arne Baruca

WCBT Faculty Publications

Celebrity influence on consumer behavior at the online macro level is the motivation for this study that addresses the nature of celebrity consumption and how consumers apply that consumption to develop their online self-presentation.

The sample for this study is limited to consumers with active accounts at online social networks such as Facebook or Twitter. Methodology is a three-part design. A multi-factor qualitative exploratory study (n=73) reveals four celebrity-consumer relationships whose proposed measurement scales are tested in a quantitative pilot study (n=85). Finally, a large sample study (n=593) is used to test the measurement model and to test the proposed …

Sovereign Default Risk In The Euro-Periphery And The Euro-Candidate Countries, Hubert Gabrisch, Lucjan T. Orlowski, Toralf Pusch

WCBT Working Papers

This study examines the key drivers of sovereign default risk in five euro area periphery countries and three euro-candidates that are currently pursuing independent monetary policies. We argue that the recent proliferation of sovereign risk premiums stems from both domestic and international sources. We focus on contagion effects of external financial crisis on sovereign risk premiums in these countries, arguing that the countries with weak fundamentals and fragile financial institutions are particularly vulnerable to such effects. The domestic fiscal vulnerabilities include: economic recession, less efficient government spending and a rising public debt. External ‘push’ factors entail increasing liquidity- and counter-party …

Integrating Care: Improving Overall Health By Integrating Behavioral/Mental Health Care Into Primary Care, Macaran A. Baird

Center for Policy Research

Hippocrates noted that the patient must be attended in light of “his” diet, work, home, and community setting. Since that time, we have struggled with the dilemma of how to put the patient’s presenting problems in the context of the patient’s life circumstances. That goal has proven elusive. So how do we sort out where to put the emphasis with our healing arts?

تقويم أنظمة الرقابة الداخلية في قطاعات وزارة التربية دراسة تطبيقية / قسم الرقابة والتدقيق الداخلي للمديرية العامة لتربية القادسية, نجم عبد عليوي الكرعاوي

Muthanna Journal of Administrative and Economics Sciences

تقويم أنظمة الرقابة الداخلية في قطاعات وزارة التربية المديرية العامة لتربية القادسية – قسم الرقابة والتدقيق الداخلي . استهدف البحث لتقويم أنظمة أجهزة الرقابة والتدقيق الداخلي في المديرية العامة لتربية القادسية ولمعرفة أهم المشاكل الرقابية إيجاد الحلول الناجحة لها وقد استخدم الباحث في الجانب النظري الأسلوب الوصفي والتحليل الإحصائي في الجانب العملي وقد هيئة لهذا الغرض استمارات استبيان محكمة تألفت من خمسة محاور اذ توصلت إلى مجموعة من الاستنتاجات كان أهمها أداء الاهتمام المتزايد بأنظمة الرقابة الداخلية وتحوله من نظام تدقيق شامل الى الانتقائي أو الإختياري ليتسنى لها تقيم كفاءة أداء الأنشطة الداخلية في المديرية العامة للتربية وخرج الباحث بجملة …

دور أساليب المحاسبة الادارية الاستراتيجية في خدمة الادارات الاستراتيجية للمنظمات المعاصرة في العراق, حمزة صادق حسوني

Muthanna Journal of Administrative and Economics Sciences

تطبيق الإدارة الاستراتيجية للمؤسسات العراقية، من خلال دراسة هذه الأساليب والتقنيات، ومن ثم هذا الموضوع في الميدان من خلال توزيع – هذه الدراسة تهدف إلى إدخال أساليب وتقنيات المحاسبة الإدارية الاستراتيجية ودورها في خدمة أهداف إدارة المعاصرة الاستبيان في بعض الشركات. استخدمنا المنهج الوصفي التحليلي في الجزء النظري من الدراسة، حيث حاولنا أن تبين أهم الأفكار حول موضوع المحاسبة الإدارية الاستراتيجية وأساليب وتقنيات، واستخدمنا نهج تطبيق، حيث كنا استبيان المسح إلى جمع البيانات من تطبيق الشركات (7) الصناعية العراقية مع (45) الأفراد. وخلصت الدراسة إلى العديد من الحقائق مع مثل هذا الاتجاه من الشركات نحو استخدام وتطبيق المفاهيم الاستراتيجية في …

Teaching And Advising A New Generation Of Accounting Students, Stephen Scarpati, Patricia Johnson

WCBT Faculty Publications

A glimpse into the NYSSCPA’s 2012 Higher Education Conference.

Collaboration among practitioners and educators provides students with a bridge to the profession, and taking the opportunity to learn from each other helps ensure that students receive a relevant education that meets the needs of their future employers. For those in attendance, the NYSSCPA’s 2012 Higher Education Conference provided information that can be applied in the classroom to improve accounting education. In addition, professors gained updated insight and knowledge that will help them better advise a new generation of accounting students as they embark on the path to becoming a CPA.

Cloud Computing: A Paradigm Shift, Poh Sun Seow

Research Collection School Of Accountancy

Research has shown that investment in IT is a key driver of productivity improvement in the accountancy sector. IT enables accounting firms to increase their productivity by automating tasks and enhancing collaboration within the firm and with their clients. Cloud computing has generated much interest from the business and IT communities these days as an emerging technology to increase productivity.

A Cpfr Readiness Assessment Model, Tanvir Humayun Sattar

Graduate Theses and Dissertations

The retail industry is a pioneer in developing new supply chain practices arising from the fact that the environment is characterized by intense competition and the need to achieve supply chain cost savings. An initiative launched by the Voluntary Interindustry Commerce and Standards Committee (VICS) introduced a concept known as the Collaborative Planning, Forecasting and Replenishment (CPFR). The objective is to integrate business and supply chain processes and provide better visibility and create and effective supply chains. This research develops a CPFR Readiness Assessment Model, which enables organizations to understand their readiness in implementing CPFR. This model can provide an …

2012-Tcap Achievement 2012, University School, East Tennessee State University, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

The Portrayals Of Family In Advertising: Children's Perspectives, Elise J. Johansen

College of Business: Dissertations, Theses, and Student Research

Children are exposed to over 25,000 advertisements each year just on television. Research has demonstrated advertising’s effect on children’s preferences and perceptions including gender roles. With the changing structure of family now including diverse family types such as same-sex parents, childfree couples, single-persons, and transracial adoptive families, we do not yet know if advertising is changing with the times and how children perceive these family groups. This study seeks to determine how children perceive family in advertising and its effect on their concept of family through a content analysis of children’s television advertisements and data collection from children in the …

Authentic Leadership, Leader–Member Exchange, And Organizational Citizenship Behavior: A Multilevel Analysis, Heather M. Stewart Wherry

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

This field study examined the relationship between leaders’ authentic leadership (as rated by leader and follower) and five constructs of organizational citizenship behavior (OCB) (altruism, civic virtue, conscientiousness, courtesy, and sportsmanship) as moderated by leader-member exchange.

Data were collected from 32 leader participants and 243 raters from seven for-profit organizations in the Midwest. A multilevel data analysis was conducted using Hierarchical Linear Modeling. Three of the five OCB constructs (conscientiousness, courtesy, and civic virtue) were analyzed as multi-level. Altruism and sportsmanship were analyzed using regression.

First, the direct effect of the leader’s level of authentic leadership was tested on each …

Attitudes Of Portsmouth Residents Towards An Education Scholarship Tax-Credit Program, Scott Bogle

OTS Master's Level Projects & Papers

The purpose of this study was to determine the interest in a Virginia educational scholarship program that would provide a tax credit to any private corporation donating to nonprofit organizations providing education improvement scholarships to underprivileged students, in order for them to attend nonpublic schools.

Ownership Structure, Absorptive Capacity, And Innovation: Planting Vs Harvesting Innovation, Seung Hoon Jang

College of Business: Dissertations, Theses, and Student Research

This dissertation investigates the main research question: Which classification of innovation explains the heterogeneous timing of revenue realization? Given the significance of financial gain, researchers are recommended to pay attention to whether innovation outcomes result in commercial gains in the short term. Following this notion, a new category of innovation, planting and harvesting, is presented. While harvesting innovation seeks new resources in the expectation of commercial performance in the short term, planting innovation pursues potential resources creating value over a long time period. The interest in the determinants and financial contribution of these types of innovation leads to the second …

International Knowledge Flows And Technological Advance: The Role Of International Migration, Kacey N. Douglas

College of Business: Dissertations, Theses, and Student Research

Immigration is a major aspect of globalization. As the world becomes increasingly integrated, it becomes important to learn more about the effects of immigration on global economic growth. According to Robert Solow’s long run growth model, technological advance is the only form of economic growth sustainable in the long run. Those who contribute to technological advance – highly skilled labor – however, increasingly emigrate from lesser developed to more developed countries in a process known as brain drain. This process has been shown to lead to a permanent increase in income and growth in the host country relative to the …

Determinants And Consequences Of Risk Management Committee Formation, Chris Hines

Graduate Theses and Dissertations

This paper examines the determinants and consequences of financial institutions voluntarily forming risk management committees (RMCs). Specifically, I determine whether RMCs are related to a change in risk outcomes, an increase in profitability, a change in hedging and trading derivative structures, and greater financial reporting quality during the post-committee formation period compared to a control group. I use a sample of financial institutions that form a RMC in any year from 1994 through 2008 and a control sample of financial institutions that do not form a RMC during the sample period. The results provide evidence to suggest that financial institutions …

Chameleonic Or Consistent? A Multilevel Investigation Of Emotional Labor Variability And Self-Monitoring, B. A. Scott, C. M. Barnes, David T. Wagner

Research Collection Lee Kong Chian School Of Business

We introduce the concept of emotional labor variability, which captures individual differences in surface acting and deep acting fluctuations over time. In a multilevel study of 78 customer service employees who provided 522 matched daily surveys over a two-week period, employees who were more variable in their use of surface acting reported lower levels of job satisfaction and higher levels of work withdrawal. Selfmonitoring was positively associated with both the level and variability of surface acting, and the effects of surface acting variability on job satisfaction and work withdrawal were weaker when self-monitoring was high. The results for deep acting …