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2012

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Articles 1621 - 1650 of 3843

Full-Text Articles in Business

R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu Jun 2012

R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu

Research Collection School Of Accountancy

US GAAP (SFAS 2) requires immediate expensing of research and development (R&D) expenditure. Critics of this rule contend that the current treatment incentivizes managers to cut essential investments in R&D to manage short-term profits, and such actions could lead to longer-term adverse consequences for firms and investors. While other observers argue that there is little rigorous research that suggests that the current accounting treatment has harmful consequences. In this study, we exploit a setting in Germany when the accounting rule for R&D reporting changed from immediate expensing (as in the U.S.) to partial capitalization when Germany adopted International Financial Reporting …

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Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa) Jun 2012

Code Of Professional Conduct And Bylaws (Reprinted From Aicpa Professional Standards), As Of June 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Scope Of System Review And Must Select Engagements, June 1, 2012, American Institute Of Certified Public Accountants. Peer Review Board Jun 2012

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Scope Of System Review And Must Select Engagements, June 1, 2012, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Development Of A New Technology Venture Balanced Scorecard Derived From Critical Factors That Impact Product Quality, Zella Jackson Hannum Jun 2012

Development Of A New Technology Venture Balanced Scorecard Derived From Critical Factors That Impact Product Quality, Zella Jackson Hannum

Dissertations

Can a department manager who launches technologically advanced products use a performance measurement tool to improve product quality? Business environments where technologically advanced products are launched to the market for the first time, known as new technology ventures (NTV’s), have lagged behind in adoption of measures that drive product quality. NTV’s have been slow to adopt such measures due to a lack of research that would substantiate the impact of any proposed performance management systems. Thus, the development of an effective and useful tool that measures and drives product quality performance in NTV environments, which has usable visual displays—would be …

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Workplace Spirituality, Meditation, And Work Performance, Pawinee Petchsawanga, Dennis Duchon Jun 2012

Workplace Spirituality, Meditation, And Work Performance, Pawinee Petchsawanga, Dennis Duchon

Department of Management: Faculty Publications

This paper reports two studies that examine how an organization might enable more productive work practices by encouraging the expression of its employees’ spiritual selves in an eastern context. Study 1 shows that people who regularly practice meditation have higher workplace spirituality scores than people who do not regularly practice meditation. Study 2 reports a quasi-experimental study in which people practiced insight meditation. The data did not reveal a direct effect for the meditation, however spirituality does relate to work performance. Moreover, the practice of meditation is also found to partially mediate the relationship between workplace spirituality and work performance.

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From The Last Frontier To The New Cosmopolitan A History Of Casino Public Relations In Las Vegas, Jessalynn Strauss Jun 2012

From The Last Frontier To The New Cosmopolitan A History Of Casino Public Relations In Las Vegas, Jessalynn Strauss

Occasional Papers

This research chronicles the history of public relations by the gaming industry in Las Vegas. Reflecting larger trends in the field, public relations efforts by the casinos and hotels in this popular tourist destination have used a variety of communication tactics over time to promote themselves to potential Las Vegas tourists. Based on archival materials from over 30 casinos and gaming corporations, this paper identifies four ways in which public relations is practiced in the gaming industry and four macro-level trends in the evolution of casino public relations in Las Vegas.

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Communicating Ethics: Analysis Of Annual Letters To Stakeholders, Christopher Bryan Jun 2012

Communicating Ethics: Analysis Of Annual Letters To Stakeholders, Christopher Bryan

Communication & Leadership Dissertations and Theses

This research examines how executives, leaders and managers communicate their sense of ethics. Literature from various disciplines is increasingly focusing on the strong ethical tone-at-the-top and strong ethical culture to prevent organizational wrongdoing. The literature suggests that leaders face unique challenges in communicating their ethics and that the communication of ethics is inhibited by a psychological bias and the work is grounded in the cultural communication theory of Geertz and Pacanowsky and the organizational culture work of Schein. The research focuses on CEO annual letters written to stakeholders. This form of communication is a high-profile channel of communication and written …

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Effects Of Optical Brightening Agents On Color Reproduction In Digital Printing, Sandra Chaikovsky, Jaimie Garrison Jun 2012

Effects Of Optical Brightening Agents On Color Reproduction In Digital Printing, Sandra Chaikovsky, Jaimie Garrison

Graphic Communication

In this study the effects of optical brightening agents (OBAs) on color reproduction in digital toner-based printing are explored. Through the comparison of two distinct substrates with different levels of OBAs, notable differences in the reflectance of blue light in the visible light spectrum are analyzed among light sources Illuminant A, D50, and D65. Fluorescence occurs in OBA paper under light with a UV component; between D65 and Illuminant A light sources there is a distinct difference in fluorescing effect of the sample substrates. Color discrepancy as a result of OBAs is analyzed between D50 and Illuminant A light sources, …

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Typographic Trends In American Sports Brands, Alan Jacobson Jun 2012

Typographic Trends In American Sports Brands, Alan Jacobson

Graphic Communication

No abstract provided.

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Building Brand Loyalty Through Youth Consumers And The Use Of Grass Roots Consumer Marketing, Jennifer Sirchuk Jun 2012

Building Brand Loyalty Through Youth Consumers And The Use Of Grass Roots Consumer Marketing, Jennifer Sirchuk

Journalism

The following study explores the different approaches that a brand can take towards building brand loyalty. The study focuses on the differences of targeting youth consumers as opposed to adult consumers when building that loyalty and brand awareness. Briefly, Keller defined brand awareness as the ability to identify the brand under different conditions, and added that it consists of brand recognition and brand recall (as cited in Kwang-Ho, Minsung & Won-Moo, 2011). The basis for building brand loyalty is creating brand recognition in conjunction with building relationships with consumers. This study investigates the benefits of using grass roots marketing as …

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San Luis Obispo Entrepreneur's Market: Translating The Successful Aspects Of Slo's Farmer's Market Into A Model For A Talent Marketplace, Emily Swift Jun 2012

San Luis Obispo Entrepreneur's Market: Translating The Successful Aspects Of Slo's Farmer's Market Into A Model For A Talent Marketplace, Emily Swift

Liberal Arts and Engineering Studies

Details design elements of a physical space created for the purpose of economic and community development, where the guiding principles of design enable self-organizing sustainable systems for developing commerce, enterprise, business, and talent to work streams. The primary assumption is that if individuals in the community know their talent and are able to connect that talent to work with passion, meaning, and purpose, the community will thrive.

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Where I-O Psychology Should Really (Re)Start Its Investigation Of Intelligence Constructs And Their Measurement, Filip Lievens, Charlie L. Reeve Jun 2012

Where I-O Psychology Should Really (Re)Start Its Investigation Of Intelligence Constructs And Their Measurement, Filip Lievens, Charlie L. Reeve

Research Collection Lee Kong Chian School Of Business

We believe that Scherbaum, Goldstein, Yusko, Ryan, and Hanges (2012) come up short in (a) their portrayal of the current understanding of the nature of intelligence as it exists in the science of mental abilities and (b) their treatment of the measurement of intelligence constructs. We argue that their view on the nature of intelligence is outdated and that measuring constructs within the domain of intelligence should not be equated only with the use of traditional cognitive ability tests as alternative workbased measures of intelligence constructs have emerged and are in dire need of empirical scrutiny.

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Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Scope Of System Review And Must Select Engagements, June 1, 2012, Comments Are Requested By August 31, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, June 1, American Institute Of Certified Public Accountants. Peer Review Board Jun 2012

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Scope Of System Review And Must Select Engagements, June 1, 2012, Comments Are Requested By August 31, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2012, June 1, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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2012 June, Office Of Communications & Marketing, Morehead State University. Jun 2012

2012 June, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for June of 2012.

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Global Technology Initiative At San Jose State University: Results Of Seven Years Of An International Experience For Students, Belle Wei, Patricia Backer, Wenchiang Chung, Andrew Wood Jun 2012

Global Technology Initiative At San Jose State University: Results Of Seven Years Of An International Experience For Students, Belle Wei, Patricia Backer, Wenchiang Chung, Andrew Wood

Faculty Publications

For XXX students to thrive in the highly competitive global economy, it is critical to develop international perspectives and knowledge. The $1 million Global Technology Initiative (GTI), established in 2004, provides SJSU students with an opportunity to gain a global perspective of the world by learning about technology and business developments in the Asia Pacific region. GTI donors are high-tech business leaders with strong business ties in Silicon Valley and the Asia Pacific region. Given the current trend of engineering globalization in the global economy, particularly the trend of outsourcing Silicon Valley manufacturing, development, and design work to foreign countries, …

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Innovation For Inclusive Growth: Towards A Theoretical Framework And A Research Agenda, Gerard George, Anita M. Mcgahan, Jaideep Prabhu Jun 2012

Innovation For Inclusive Growth: Towards A Theoretical Framework And A Research Agenda, Gerard George, Anita M. Mcgahan, Jaideep Prabhu

Research Collection Lee Kong Chian School Of Business

Inclusive innovation, which we define as innovation that benefits the disenfranchised, is a process as well as a performance outcome. Consideration of inclusive innovation points to inequalities that may arise in the development and commercialization of innovations, and also acknowledges the inequalities that may occur as a result of value creation and capture. We outline opportunities for the development of theory and empirical research around this construct in the fields of entrepreneurship, strategy, and marketing. We aim for a synthesis in views of inclusive innovation and call for future research that deals directly with value creation and the distributional consequences …

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More Than Nothing? Auditing Business Studies, Stefano Harney, Stephen Dunne Jun 2012

More Than Nothing? Auditing Business Studies, Stefano Harney, Stephen Dunne

Research Collection Lee Kong Chian School Of Business

This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalization of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalization in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this …

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The Intra-Industry Effects Of Chapter 11 Filings: Evidence From Analysts’ Earnings Forecast Revisions, Gary L. Caton, Jeffrey Donaldson, Jeremy Goh Jun 2012

The Intra-Industry Effects Of Chapter 11 Filings: Evidence From Analysts’ Earnings Forecast Revisions, Gary L. Caton, Jeffrey Donaldson, Jeremy Goh

Research Collection Lee Kong Chian School Of Business

Shareholders suffer huge losses when firms they own file Chapter 11. Interestingly, even shareholders of rival companies experience statistically significant losses. We examine how the bad news associated with a bankruptcy filing is transferred to the filing firm’s rivals. Using revisions in analysts’ earnings forecasts as a proxy for changes in expected future cash flows, we find that after a bankruptcy filing the market revises downward its cash flow expectations for rivals. Regression analysis confirms a positive relation between changes in expected cash flow and stock market reactions. These findings are consistent with our hypothesis that bad news associated with …

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Learning To Write Killer Apps? Performance Improvements In Innovations, Terence Ping Ching Fan Jun 2012

Learning To Write Killer Apps? Performance Improvements In Innovations, Terence Ping Ching Fan

Research Collection Lee Kong Chian School Of Business

Commercially successful but not necessarily high-tech innovations can change the fortunes of firms and the quality of lives of many. This paper argues that while groups of specialists can quickly bring together knowledge from multiple domains in developing and implementing innovative ideas, a typical lack of system-wide perspective would prove to be a constraint over successive innovations. In contrast, a single individual who acquires specialist knowledge in multiple domains would avoid this constraint, but would incur a penalty to acquire knowledge across domain boundaries upfront. This leads to two opposing performance predictions on the performance of successive innovations: an increasing …

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Building Effective Business Relationships In China, Roy Y. J. Chua Jun 2012

Building Effective Business Relationships In China, Roy Y. J. Chua

Research Collection Lee Kong Chian School Of Business

China’s ways of doing business are becoming more Westernized. But non-Chinese executives still must work hard at building trust in relationships with their Chinese business partners.

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Do Your Homework Before Joining A Board, Themin Suwardy Jun 2012

Do Your Homework Before Joining A Board, Themin Suwardy

Research Collection School Of Accountancy

No abstract provided.

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Toward A Publics-Driven, Emotion-Based Conceptualization In Crisis Communication: Unearthing Dominant Emotions In Multi-Staged Testing Of The Integrated Crisis Mapping (Icm) Model, Yan Jin, Augustine Pang, Glen T. Cameron Jun 2012

Toward A Publics-Driven, Emotion-Based Conceptualization In Crisis Communication: Unearthing Dominant Emotions In Multi-Staged Testing Of The Integrated Crisis Mapping (Icm) Model, Yan Jin, Augustine Pang, Glen T. Cameron

Research Collection Lee Kong Chian School Of Business

To better understand not only the minds, but also the hearts of key publics, we have developed a more systemic approach to understand the responses of audiences in crisis situations. The Integrated Crisis Mapping (ICM) model is based on a publics-based, emotion-driven perspective where the publics' responses to different crises are mapped on 2 continua, the organization's engagement in the crisis and primary publics' coping strategy. This multistage testing found evidence that anxiety was the default emotion that publics felt in crises. The subsequent emotions felt by the publics varied in different quadrants involving different crisis types. As far as …

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Negotiating Crisis In The New Media Environment: Evolution Of Crises Online, Gaining Legitimacy Offline, Augustine Pang, Nasrath Begam Abul Hassan, Aaron Chee Yang Chong Jun 2012

Negotiating Crisis In The New Media Environment: Evolution Of Crises Online, Gaining Legitimacy Offline, Augustine Pang, Nasrath Begam Abul Hassan, Aaron Chee Yang Chong

Research Collection Lee Kong Chian School Of Business

This study examines how crises originate online, how different new media platforms escalate crises, and how issues become legitimized offline when they transit onto mainstream media. We study five social media crises, which includes United breaks guitars and Southwest Air’s too fat to fly. Crises are triggered online when stakeholders are empowered by new media platforms that allow user-generated content to be posted online without any filtering. Facebook, YouTube and Twitter emerge as top crises breeding grounds due to their large user base and the lack of gatekeeping. Facebook and blogs are responsible for escalating crises beyond the immediate stakeholder …

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Corporate Image Vacuum: Nature, Characteristics And Implications For The Organization, Noraizah Zainal Abidin, Augustine Pang Jun 2012

Corporate Image Vacuum: Nature, Characteristics And Implications For The Organization, Noraizah Zainal Abidin, Augustine Pang

Research Collection Lee Kong Chian School Of Business

A good corporate image is important to organizations (Benoit & Pang, 2008). Even then, some organizations do not have one (Bernstein, 1984/1989; Walker, 2010). Arguably the first study to explicate the notion of corporate image vacuum through the development of the Corporate Image Grid Framework, this study examines how an image vacuum is generated and what organizations can do to fill it. The framework offers a systematic way of assessing an organization’s image to heighten practitioners’ awareness of image management of their organizations. Four organizations drawn from Fortune 2011 list of 50 most admired organizations are studied: Singapore Airlines, Google, …

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Negotiating Crisis In The New Media Environment: Evolution Of Crises Online, Gaining Legitimacy Offline, Augustine Pang, Nasrath Begam Binte Abul Hassan, Aaron Chee Yang Chong Jun 2012

Negotiating Crisis In The New Media Environment: Evolution Of Crises Online, Gaining Legitimacy Offline, Augustine Pang, Nasrath Begam Binte Abul Hassan, Aaron Chee Yang Chong

Research Collection Lee Kong Chian School Of Business

This study examines how crises originate online, how different new media platforms escalate crises, and how issues become legitimized offline when they transit onto mainstream media. We study five social media crises, which includes United breaks guitars and Southwest Air’s too fat to fly. Crises are triggered online when stakeholders are empowered by new media platforms that allow user-generated content to be posted online without any filtering. Facebook, YouTube and Twitter emerge as top crises breeding grounds due to their large user base and the lack of gatekeeping. Facebook and blogs are responsible for escalating crises beyond the immediate stakeholder …

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Repairing An Organization’S Image In Times Of Crises: What Strategies To Use When?, Augustine Pang, Benjamin Meng-Keng Ho, Nuraini Malik Jun 2012

Repairing An Organization’S Image In Times Of Crises: What Strategies To Use When?, Augustine Pang, Benjamin Meng-Keng Ho, Nuraini Malik

Research Collection Lee Kong Chian School Of Business

The image repair theory has been described as the “dominant paradigm for examining corporate communication in times of crises” (Dardis & Haigh, 2009, p. 101). While the theory, which posits five major strategies and 14 sub-strategies, has been applied extensively, a fundamental question remains: What strategies should be used when? Through meta-analysis of the image repair studies, we examine the persuasiveness/effectiveness in the use of different strategies. This study addresses the call by Haigh and Brubaker (2010) to conduct more studies to understand the use of strategies across different crisis types with a view to providing a template to equip …

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Sustainability In Clothing Supply Chains: Implications For Marketing, Sudhindra Seshadri Jun 2012

Sustainability In Clothing Supply Chains: Implications For Marketing, Sudhindra Seshadri

Research Collection Lee Kong Chian School Of Business

Recommendations for sustainability strategies for business have predominantly taken an individual firm level perspective. Yet, sustainability efforts are by essence collaborative and span firm level boundaries. Multiple stakeholders espousing often divergent goals need to work together over long periods on sustainability collaborations. Well recognized externalities in the firm’s economic existence need to be addressed by multiple stakeholder skill sets and are fraught with high risks and uncertainties. These are conditions ripe for syndication, as financial and corporate syndicates have demonstrated.The rules of syndication cover the structure of membership, setting of goals and objectives, governance, incentives and sharing of rewards and …

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Entrepreneurship Education Policies In Singapore, Wee Liang Tan Jun 2012

Entrepreneurship Education Policies In Singapore, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

No abstract provided.

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Delayed Observation Planning In Partially Observable Domains, Pradeep Reddy Varakantham, Janusz Marecki Jun 2012

Delayed Observation Planning In Partially Observable Domains, Pradeep Reddy Varakantham, Janusz Marecki

Research Collection School Of Computing and Information Systems

Traditional models for planning under uncertainty such as Markov Decision Processes (MDPs) or Partially Observable MDPs (POMDPs) assume that the observations about the results of agent actions are instantly available to the agent. In so doing, they are no longer applicable to domains where observations are received with delays caused by temporary unavailability of information (e.g. delayed response of the market to a new product). To that end, we make the following key contributions towards solving Delayed observation POMDPs (D-POMDPs): (i) We first provide an parameterized approximate algorithm for solving D-POMDPs efficiently, with desired accuracy; and (ii) We then propose …

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Prioritized Shaping Of Models For Solving Dec-Pomdps, Pradeep Reddy Varakantham, William Yeoh, Prasanna Velagapudi, Paul Scerri Jun 2012

Prioritized Shaping Of Models For Solving Dec-Pomdps, Pradeep Reddy Varakantham, William Yeoh, Prasanna Velagapudi, Paul Scerri

Research Collection School Of Computing and Information Systems

An interesting class of multi-agent POMDP planning problems can be solved by having agents iteratively solve individual POMDPs, find interactions with other individual plans, shape their transition and reward functions to encourage good interactions and discourage bad ones and then recompute a new plan. D-TREMOR showed that this approach can allow distributed planning for hundreds of agents. However, the quality and speed of the planning process depends on the prioritization scheme used. Lower priority agents shape their models with respect to the models of higher priority agents. In this paper, we introduce a new prioritization scheme that is guaranteed to …

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