Business Commons^™

Future Cpa's Guide To Work And World Domination, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Codification Of Statements On Standards For Accounting And Review Services As Of January 2012, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2012, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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

AICPA Professional Standards

No abstract provided.

Business Valuation Practice Management Toolkit, American Institute Of Certified Public Accountants. Forensic And Valuation Services Section

Guides, Handbooks and Manuals

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2012-13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2011-12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Current Accounting Issues And Risks For Financial Management And Reporting–2012 /13; Financial Reporting Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

General Accounting And Auditing Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Independence And Ethics Developments - 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities-- Accounting Issues And Risks - 2012 : Strengthening Financial Management And Reporting; Financial Reporting Alert, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

From Institutional Misalignments To Socially Sustainable Governance: The Guiding Principles For The Implementation Of The United Nations Protect, Respect And Remedy And The Construction Of Inter-Systemic Global Governance, Larry Cata Backer

Faculty Scholarship

Once upon a time, and for a very short time, there was something that people in authority, and those who manage collective memory, considered a stable system of political and economic organization. It was grounded on a complex division of authority between states, economic entities and social collectives. Contemporary economic globalization has destabilized this traditional system. Corporations are no longer completely controlled by the states that chartered them or within complex enterprises, even by those in which they operate. Social collectives now operate to change the political cultures that affect the public policy of states and the economic behavior of …

Perceptions From Academia On The Use Of Current Marketing Metric, Shane Smith

Faculty Articles

As a great source of generating revenue to the organization, it is agreed that marketing not only drives customer's actions but also can be measured in terms of financial equity. Yet, many often view marketing as an expense rather than that of an investment. This paper looks to evaluate the common methods of measuring marketing's role within the firm. A study was performed to investigate the perceptions of marketing metrics from faculties in four major business degree disciplines. These beliefs in use today demonstrate the difficulty that marketing managers have in building credibility within their departments.

Rehabilitation Settings After Joint Replacement: An Application Of Multiattribute Preference Elicitation, Tiffany A. Radcliff, Murray J. Côté, David L. Olson, Debra Liebrecht

Department of Management: Faculty Publications

While advances in medical treatment and technologies have the potential to improve the delivery of health care, their use typically involves making multiple, complex decisions. Patients and their medical providers may share in the decision-making processes and balance a variety of criteria and/or attributes in the pursuit of improved health. This necessitates a stronger understanding of the role of human behavior in health care processes and presents a timely opportunity to use decision analysis tools to contribute to this important aspect of health care operations. This article reports on the application of multiattribute preference elicitation to identify postsurgical rehabilitation setting …

Measuring Implicit Psychological Constructs In Organizational Behavior: An Example Using Psychological Capital, Peter D. Harms, Fred Luthans

Department of Management: Faculty Publications

Implicit psychological constructs are effective predictors of behavioral outcomes but are rarely used in organizational settings because of real or imagined problems with measurement validity and administration. To address these concerns, we present a means of assessing implicit constructs quickly and easily by using psychological capital as an example.

Heterogeneous Beliefs And Risk Neutral Skewness, Geoffrey C. Friesen, Yi Zhang, Thomas Zorn

Department of Finance: Faculty Publications

This study tests whether investor belief differences affect the cross-sectional variation of risk-neutral skewness, using data on firm-level stock options traded on the CBOE from 2003 to 2006. Using well known proxies for heterogeneous beliefs, we find that stocks with greater belief differences have more negative skews, even after controlling for systematic risk and other firm-level variables known to affect skewness. This result also goes beyond the net price pressure hypothesis suggested by Bollen and Whaley (2004). Factor analysis identifies latent variables linked to systematic risk and belief differences. The belief factor explains more variation in the risk-neutral density than …

Emergent Organizational Capacity For Compassion, Laura T. Madden, Dennis Duchon, Timothy M. Madden, Donde Ashmos Plowman

Department of Management: Faculty Publications

Our model of emergent organizational capacity for compassion proposes that organizations can develop the capacity for compassion without formal direction. Relying on a framework from complexity science, we describe how the system conditions of agent diversity, interdependent roles, and social interactions enhance the likelihood of self-organizing around an individual response to a pain trigger. When agents then modify their roles to incorporate compassionate responding, their interactions amplify responses, changing the system, and a new order emerges: organizational capacity for compassion. In this new order the organization's structure, culture, routines, and scanning mechanisms incorporate compassionate responding and can influence future responses …

The Effect Of Advertising-Focused, Short-Term Study Abroad Programs On Students’ Worldviews, Frauke Hachtmann

College of Journalism and Mass Communications: Faculty Publications

Global employers in the advertising industry are increasingly interested in hiring students with intercultural communication skills and cultural experience. While the benefits of long-term study abroad programs are well documented, this study focuses on advertising-specific, short-term study abroad programs. The purpose was to explore the effectiveness of such programs on students’ worldviews using a mixed methods design. The results show that students displayed lower levels of ethnocentrism after participating in short-term, advertising-focused study abroad programs. In addition, five qualitative themes emerged: an awareness of and appreciation for the out-group, an increased awareness of the in-group, the importance of communication, a …

Seniors And Information Technology: A Mis-Fit?, Mark E. Mcmurtrey, James P. Downey, Steven M. Zeltmann, Ronald E. Mcgaughey

Journal of International Technology and Information Management

The “digital divide” between the haves and have-nots in society continues to draw attention in traditional media outlets as well as academic research. Those yearning to join the computer revolution comprise several groups defined by wealth, ethnicity, country (even regions of countries), and age. While there has been research into the digital divide in all of these areas, the focus of this paper is Information Technology (IT) use by the elderly, or our senior citizens. Our interest in this group stems from the dynamic interaction of two forces: 1) senior populations are growing in percentage and sheer number both in …

Teaching Web Information Retrieval And Network Communications Undergraduate Courses In It Curriculum, Song Xing, Xiannong Meng, Wei Wang

Journal of International Technology and Information Management

This paper provided the results of an investigation on the teaching of computer networks courses and web information retrieval courses in undergraduate Information Technology (IT) curriculum. The paper consists of two parts. First part of the paper surveys the undergraduate courses in two curriculum areas, computer networks and web information retrieval. The content of the survey includes the topics covered, the textbooks used, and major projects in these courses. The second part of the paper describes the authors’ experiences in teaching such courses to undergraduate students in various discipline areas including computer science majors, IT majors, and non-technical majors.

Key Successful 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 …

Simulating School Closure Policies For Cost Effective Pandemic Decision Making, Ozgur M. Araz, Paul Damien, David A. Paltiel, Sean Burke, Bryce Van De Geijn, Alison Galvani, Lauren Ancel Meyers

Department of Supply Chain Management and Analytics: Faculty Publications

Background: Around the globe, school closures were used sporadically to mitigate the 2009 H1N1 influenza pandemic. However, such closures can detrimentally impact economic and social life.

Methods: Here, we couple a decision analytic approach with a mathematical model of influenza transmission to estimate the impact of school closures in terms of epidemiological and cost effectiveness. Our method assumes that the transmissibility and the severity of the disease are uncertain, and evaluates several closure and reopening strategies that cover a range of thresholds in school-aged prevalence (SAP) and closure durations.

Results: Assuming a willingness to pay per quality adjusted life-year (QALY) …

Pricing Mortality Securities With Correlated Mortality Indexes, Yijia Lin, Sheen Liu, Jifeng Yu

Department of Management: Faculty Publications

This article proposes a stochastic model, which captures mortality correlations across countries and common mortality shocks, for analyzing catastrophe mortality contingent claims. To estimate our model, we apply particle filtering, a general technique that has wide applications in non-Gaussian and multivariate jump-diffusion models and models with nonanalytic observation equations. In addition, we illustrate how to price mortality securities with normalized multivariate exponential titling based on the estimated mortality correlations and jump parameters. Our results show the significance of modeling mortality correlations and transient jumps in mortality security pricing.

Consumer-Driven Innovation Management, Arcot Desai Narasimhalu, Shekhar Mitra

Research Collection School Of Computing and Information Systems

The evolution of human society leads to increased affluence and prosperity of certain populations, sometimes at the expense of well-established markets. Market leaders in products and services tend to be so focused on their current customer base that they are caught off guard with the changes in markets created by the evolution. These changes often go unnoticed until it is too late. The change in customer base often requires the repositioning of products and services through innovations, which address new and emerging markets. Some of these changes could potentially result in tectonic market shifts that force innovation managers to involve …

Boots On The Ground: A First-Hand Account Of Conducting Psychological Research In Combat, Peter D. Harms, Paul B. Lester

P. D. Harms Publications

At the height of the surge in Iraq, Captain Paul Lester, an Army research psychologist, embedded himself with the 2nd Battalion, 6th Infantry Regiment in order to study leadership and psychological resilience in combat. Few researchers are ever presented with the opportunities and responsibilities inherent for a psychologist in this situation or with the decisions he faced when agreeing to take on this mission. In his own words, Captain Lester explains the nature of this mission, what makes research in this context so unique, and what lessons he learned.

Technical Analysis: An Asian Perspective, Siqin Liaw

Dissertations and Theses Collection (Open Access)

Technical analysis, namely the moving average rule and the channel rule, is applied to the currency of an Asian managed floating exchange rate regime (USD/SGD) to see if opportunities for profitable trading exist. Instead of using only daily or monthly data, higher frequency time frames of 10, 15, 30 and 60 minutes are analyzed. Profitable strategies (if any) will be broken down and analyzed within smaller time frames to see if the profits are specifically in sample.

Go Niche Or Go Home: Influence Maximization In The Presence Of Strong Opponent, Long Foong Liow

Dissertations and Theses Collection (Open Access)

In hotly contested product categories dominated by a few powerful firms, it is quite common for weaker or late entrants to focus only on particular segments of the whole market. The rationale for such strategy is intuitive: to avoid direct confrontation with heavy-weight firms, and to concentrate in segments where these weaker firms have comparative advantages. In marketing, this is what people called “go niche or go home”. The niche-building strategy may rely on “homophily”, which implies that consumers in a particular market segment might possess certain set of attributes that cause them to appreciate certain products better (in other …

The Impact Of University Patenting On Mobility Of Scientists, Xi Ye

Dissertations and Theses Collection (Open Access)

After the passage of Bayh-Dole Act, universities have been actively involved in patenting. At the same time, the booming of university patenting has brought up huge controversies and debates in academia. A large body of literature is devoted, from a broad macro-level view, to investigate the impact of intellectual property rights (IPR) on the research activities of universities. However, very few empirical studies have been conducted to study the impact of university patenting on the mobility of individuals who have been granted these patents. This study, aiming to provide a different insight to the extant literature, employs data from U.S. …

The Impact Of Perceived Csr On Employee Performance And Turnover Intention: An Examination Of The Mediating Effect Of Organizational Justice And Organization-Based Self-Esteem, Alicia Ting Shiun Ho

Dissertations and Theses Collection (Open Access)

Research on corporate social responsibility (CSR) has spanned across a few decades and in various fields. Yet only a handful of academic studies have investigated the relationship between CSR and a commonly neglected stakeholder – the employees. The employees are an essential part of the organization and will be highly influenced by the CSR initiatives carried out by the organization. In my paper, I intend to bridge the gap between CSR and the employee. A theoretical model is presented to show how employees' perception of CSR subsequently impacts their performance and turnover intentions, mediated by organizational justice and organization-based self-esteem. …

Testing Overreaction And Under-Reaction In The Commodity Futures Market, Jingyu Dai

Dissertations and Theses Collection (Open Access)

Results from previous studies testing for under-reaction and overreaction in the commodity futures market are mixed and inconclusive. Using a data of more than 20 categories of future contacts ranging from agricultural, metal and energy, we have found significant evidence of under-reaction in food and agricultural commodities but not in the energy and metal sector. It is also found that those relatively inactive commodity future contracts tend to have a stronger tendency to under-react than commodity future contracts are very actively traded. The result also agrees with the behavioral hypothesis that under-reaction is caused by gradual incorporation of information among …