Business Commons^™

The Role Of Flow In Creating E-Loyalty: The Case Of Online Hotel Booking Websites, Anil Bilgihan

Electronic Theses and Dissertations

This dissertation aims to examine the concept of ―online customer experience‖, ―flow‖, and its role in influencing online customers‘ loyalty to a hotel booking website. To achieve this aim, a model was developed, which proposed that online flow is generated by both hedonic and utilitarian website features. A model was developed based on literature review to measure the relationships between the constructs. To initiate this research, a survey approach was taken. After conducting a pilot study, a marketing company was contacted to distribute the link for the online questionnaire. Five hundred and eleven (511) questionnaires were completed by guests who …

An Examination Of The Impact Of Early Retirement Incentives On School District Financial Health, Michael Jon Dean

Wayne State University Dissertations

The combination of state controlled school funding in Michigan, rising employee costs and shrinking school enrollments have caused school districts to seek a variety of cost control measures. One of the measures frequently supported by both school districts and employee unions is the use of Early Retirement Incentives (ERI) to incentivize teachers to separate from the school district via a cash payment.

The purpose of this study was to analyze how offering or not-offering an ERI impacted on the financial health of a school districts in the State of Michigan. Selected school districts in Michigan were surveyed regarding any ERI's …

The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris

Electronic Theses and Dissertations

For fiscal years 2008 through 2010, manufacturers and service providers that adopted lean operations outperformed companies that did not adopt lean operations. Using non-parametric tests and a matched-pairs design, lean companies had greater returns on both net operating assets (RNOA) and total assets (ROA). Lean companies also experienced better operating cash flows and cash adequacy than non-lean companies. The profit margins and financing-assets ratios were marginally better for lean companies than non-lean companies. Several working-capital measures, however, were not significantly different. Lean companies also experienced higher total-inventory turnover and raw-materials inventory turnover than non-lean companies. Although work-in-process inventory turnover did …

The Impact Of The User-It Artifact Interaction On Technology Implementation And Value: Mobile Social Networking And Mobile Social Capital, Donghyun Kim

Electronic Theses and Dissertations

Despite investment and cutting-edge features, the majority of new mobile phone subscribers have adopted low-cost handsets instead of the latest mobile devices (Karjaluoto et al., 2005). According to the U.S. Census Bureau report, only 37% of cell phone users selected a smartphone in 2007. The Census Bureau forecasted the figure would increase by less than 10% in 2008. However, only 24% of cell phone users owned a smartphone in 2010, 27 % in 2011 and 30% in 2012. Therefore, the purpose of this study is to propose a conceptual model of the impact of mobile social capital on mobile networks …

The Impact Of Servant Leadership On Follower Outcomes: Testing The Mediating Roles Of Stewardship Climate And Trust, Wallace Alexander Williams

Electronic Theses and Dissertations

This research focused on the impact of servant leadership on follower citizenship behaviors (OCBs), both at the individual and organizational levels. The relationship was considered indirect, with trust, perceptions of fairness, and stewardship climate acting as mediators to the relationship between servant leadership and follower citizenship behaviors. The three major contributions are (1) the identification and empirical test of 'servant' and 'leader' components of servant leadership, and (2) the theoretical extension of servant leadership through stewardship theory, and (3) the evidence for its importance in explaining the role of stewardship climate in the relationship between servant leadership and follower OCBs. …

A Social-Cognitive Approach To Marketing Ethics: Institutionalization, Integrity, And Power, Ceri Nishihara

Electronic Theses and Dissertations

Presented for a dissertation, I report on a survey-designed study that empirically investigates the relationship between environmental and individual traits leading to the practice of ethical behavior within a marketing firm. Drawing upon extant ethical constructs, and using both the General Theory of Marketing Ethics and Social Cognitive Theory as guides, I find strong support for the potential synergy between individual tendencies and firm characteristics in order to facilitate ethical behavior on the part of marketing employees. In addition to shoring up earlier constructs, I discovered surprising relationships between the individual and firm dynamic, where the effects of certain characteristics …

Public Housing: Appreciating Assets?, Sock Yong Phang

Research Collection School Of Economics

The topic of HDB housing is one that is close to the hearts and minds of the majority of Singaporeans. The first part of the presentation will provide a brief overview of price trends in Singapore’s housing sector. The second part delves into the market and policy factors behind the rapid increase in HDB housing prices since 2006. The monograph “Reflections on Housing a Nation” published by the Ministry of National Development in February 2011, contains numerous statements on the goals of housing policy. Briefly, the government is committed to affordable home ownership as a major pillar of Singapore’s public …

Disruptive Innovation In Agribusiness, Tyler Mcgee

Undergraduate Theses, Professional Papers, and Capstone Artifacts

The purpose of this thesis is to analyze how the process of disruptive innovation will impact the agribusiness industry, and how this transition will take place. This analysis will be demonstrated through scenario analysis, with three potential scenarios being demonstrated and explained. This project was developed using research from a broad range of sources over the course of several years, as well as studies conducted within the industry itself through firsthand experience gained while working for one of the largest firms operating in this industry. While disruptive innovation has been a phenomenon studied in several industries and areas, it has …

Securing Access To Lower-Cost Talent Globally: The Dynamics Of Active Embedding And Field Structuration, Stephan Manning, Joerg Sydow, Arnold Windeler

Management and Marketing Faculty Publication Series

This article examines how multinational corporations (MNCs) shape institutional conditions in emerging economies to secure access to high-skilled, yet lower-cost science and engineering talent. Based on two in-depth case studies of engineering offshoring projects of German automotive suppliers in Romania and China we analyze how MNCs engage in ‘active embedding’ by aligning local institutional conditions with global offshoring strategies and operational needs. MNCs thereby contribute to the structuration of field relations and practices of sourcing knowledge-intensive work from globally dispersed locations.Our findings stress the importance of institutional processes across geographic boundaries that regulate and get shaped by MNC activities.

National Contexts Matter: The Co-Evolution Of Sustainability Standards In Global Value Chains, Stephan Manning, Frank Boons, Oliver Von Hagen, Juliane Reinecke

Management and Marketing Faculty Publication Series

In this paper, we investigate the role of key industry and other stakeholders and their embeddedness in particular national contexts in driving the proliferation and co-evolution of sustainability standards, based on the case of the global coffee industry. We find that institutional conditions and market opportunity structures in consuming countries have been important sources of standards variation, for example in the cases of Fairtrade, UTZ Certified and the Common Code for the Coffee Community (4C). In turn, supplier structures in producing countries as well as their linkages with traders and buyers targeting particular consuming countries have been key mechanisms of …

Key Hrm Strategies For M&A Integration In The Global Banking Industry: A Comparative Study Of The Usa, Europe And South America, Yongsun Paik, Jennifer S. Belcher

Management Faculty Works

Based on in-depth interviews with over ten major banks and financial corporations in the USA, Europe, and South America, this paper identifies the main reasons for the more effective post-merger integration strategy of European and South American banks than that of their US counterparts. Overall, we found that human resource managers are essential to the M&A integration process in Europe and South America owing to the influence of labour laws in those regions. In particular, substantial differences were noted in the retention strategy and negotiation process regarding compensation between the USA and both European and South American banks.

Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Gary Pan, Manjari Mehta, Poh Sun Seow

Research Collection School Of Accountancy

This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …

Assessing The Valuation And Risk Implications Of Fair Value Accounting For Liabilities: Evidence From Fas 159'S Reported Gains And Losses, Sung Gon Chung, Gerald Lobo, Kevin Ow Yong

Research Collection School Of Accountancy

This study examines the implications of fair value liability gains and losses arising from the adoption of Statement of Financial Accounting Standards No. 159 (hereafter FAS 159). We find a positive correspondence between a firm’s FAS 159 fair value liability gains and losses and stock returns. Further analysis indicates that fair value gains and losses from liabilities attributable to the change in a firm’s own credit risk, which are considered counter-intuitive by critics of fair value accounting for liabilities, are also positively related to returns. Lastly, we document that the volatility of earnings that incorporate FAS 159 liability fair value …

An Analytical And Empirical Measure Of The Degree Of Conditional Conservatism, Dan Segal, Jeffrey L. Callen

Research Collection School Of Accountancy

There is a profound gap between models of accounting conservatism and the proxies for conditional conservatism currently used by the empirical literature. Not one of the proxies employed by the empirical literature to date obtains from a rigorous definition of conditional conservatism. In contrast, this study defines conditional conservatism in terms of truncated distributions and derives analytically a nonlinear relation between revisions to returns and earnings news for the conservative firm. This nonlinear relation is shown to be mathematically equivalent to two linear relations conditioned on the firm's degree of conservatism. From these relations, we derive a model-based proxy of …

Ecotourism, Exhibit Brochure, Amanda Richards

Rosen Library Exhibits

No abstract provided.

Aicpa Professional Standards As Of June 1, 2012, Volume 2: U.S. Auditing Standards – Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 121, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Complete Guide To The Citp Body Of Knowledge, Tommie Singleton

Guides, Handbooks and Manuals

No abstract provided.

Tax Research Techniques, Robert Lynn Gardner, Dave N. Stewart, Ronald G . Worsham

Guides, Handbooks and Manuals

No abstract provided.

White Collar Crime : Core Concepts For Consultants And Expert Witnesses, Debra K. Thompson, Randal A. Wolverton

Guides, Handbooks and Manuals

No abstract provided.

Save Wisely, Spend Happily : Real Stories About Money & How To Thrive From Trusted Advisors, Sharon L. Lechter

Guides, Handbooks and Manuals

No abstract provided.

Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford

Guides, Handbooks and Manuals

No abstract provided.

Guide To Developing And Managing A Cpa Personal Financial Planning Practice, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section

Guides, Handbooks and Manuals

No abstract provided.

Strategy And Risk Management : An Integrated Practical Approach, Ron Rael

Guides, Handbooks and Manuals

No abstract provided.

Employee Benefit Plans Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans With Conforming Changes As Of January 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audit Sampling (2012); Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities Industry Developments - 2012; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Investment Companies Industry Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.