Business Commons^™

Hapat Gjatë Procesit Të Auditimit Të Brendshëm, Labinot Bardhi

Theses and Dissertations

"Kompanitë bëjnë para duke marrë përsipër rreziqe. Në të njëjtën kohe ato humbasin para duke dështuar në menaxhimin e rreziqeve”. Një nga fushat më të rëndësishme dhe më pak e kuptueshme që ndikojnë në Auditimin e brendshëm është kultura e organizatës dhe qëndrimi i saj ndaj rrezikut. Çdo kompani ka një kulturë të ndryshme. Duhet të kuptoni kulturën brenda kompanisë për të kuptuar rreziqet që janë të pandara për atë kulturë. Kulturat e disa kompanive sjellin rreziqe që kompanitë e tjera nuk i kanë. Megjithatë çdo organizatë që ka hasur në surpriza të padëshirueshme ose humbje të papritura do të …

Benefitet E Auditimit, Rifadije Cakolli

Theses and Dissertations

Punimi do tëtrajtoj qështje që kanë të bëjnë me Procesin e Auditimit dhe po ashtu do të tregojmë rëndësin e Auditimit në përgjithësi Ne këtë temë do të shtjellojmë lënden e hulumtimit ,objektin dhe objektivat e auditimit ,ku do të përfshijë llojet modelet e auditimit me të gjitha parimet e principeve sipas standardeve të pranuara ndërkombëtare ku rëndesi të veqantë do ti kushtojmë benefiteve dhe avantazheve të auditimit.

Ngritja dhe funksionimi i strukturave audituse ne çdo njësi organizative si atyre të shpenzimeve të fondeve publike njashtu edhe private është jo vetëm kërkesë e standardeve ,por domosdoshmëri që rrjedh nga roli …

2013 Volunteering In San Diego: A Needs Assessment, Sue Carter-Kahl, Laura Deitrick

Volunteering

In Fall 2011, Volunteer San Diego closed its doors leaving a perceived gap in volunteer matching services in the region. Nonprofit and corporate leaders anecdotally indicated that the remaining volunteer matching services and programs were not meeting local needs sufficiently. The University of San Diego's Caster Center for Nonprofit and Philanthropic Research conducted a needs assessment with support from local funders to better understand the nature of San Diego's volunteer matching needs.

Read Poster - Scrappy The Owl, Adam Olsen, Amy Thompson

Library Marketing Materials

READ Poster, featuring KSU mascot Scrappy the Owl.

Book: The Book of North American Owls, by Helen Roney Sattler and Jean Zallinger. New York: Clarion Books, 1995.

Investigating The Effects Of Daily Inventory Record Inaccuracy In Multichannel Retailing, Thomas J. Kull, Mark Barratt, Anníbal C. Sodero, Elliot Rabinovich

Management Faculty Research and Publications

Inventory record inaccuracy (IRI) challenges multichannel retailers in fulfilling both brick-and-mortar and direct channel demands from their distribution centers. The nature and damaging effects of IRI largely go unnoticed because retailers assume daily IRI remains stable over time within the replenishment cycle. While research shows that a high level of IRI is damaging, in reality the level of IRI can change every day. We posit that daily IRI variation increases the uncertainty in the system to negatively affect inventory and service levels. Our research uses data collected daily from a multichannel retailer to ground a discrete-event simulation experiment. Going beyond …

Control, Process Facilitation, And Requirements Change In Offshore Requirements Analysis: The Provider Perspective, Vanita Yadav, Monica Adya, Varadharajan Sridhar, Dhruva Nath

Management Faculty Research and Publications

Process, technology, and project factors have been increasingly driving organizations to offshore early software development phases, such as requirements analysis. This emerging trend necessitates greater control and process facilitation between client and vendor sites. The effectiveness of control and facilitation has, however, not been examined within the context of requirements analysis and change. In this study, we examine the role of control and facilitation in managing changing requirements and on success of requirements gathering in the Indian offshore software development environment. Firms found that control by client-site coordinators had a positive impact on requirements analysis success while vender site-coordinators did …

Tls Newsletter Volume 7, Edition 8 September, 2013, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: TLS Kick-Off Meeting. Upcoming Events. TLS President's Corner. Are You Feeling Lucky? T & L Career Day: Are you Prepared? Get to Know TLS Newsletter Editor Lacey Greene. TLS on Tour: Beaver Street Fisheries. Life After Graduation with Matthew Alexander

Integrating The Core: A New Management Curriculum To Empower Our Students, D. Moodie, D. Brawley, S. Campbell, R. Desman

Faculty Articles

This paper follows Kennesaw State University's (KSU) faculty journal in developing a new integrated core curriculum for their Management majors that will empower the students and meet the needs of today's employers. Curriculums must change to stay current. Depending on the amount of change, this can be a huge undertaking for a department ensconced in an existing curriculum paradigm, and can be met with resistance. In this paper we look for answers to: 1) Why is the change necessary? 2) What are we changing to? We will follow up with some thoughts about 3) how will we make these changes?

Emotion Regulation In Workgroups: The Roles Of Demographic Diversity And Relational Work Context, Eugene Kim, Devasheesh P. Bhave, Theresa M. Glomb

Research Collection Lee Kong Chian School Of Business

Drawing on the social identity perspective, we investigate the cross-level relationship between demographic diversity in workgroups and emotion regulation. We propose that age, racial, and gender diversity in workgroups relate positively to emotion regulation because of demography-related in-group/out-group dynamics. We also examine the moderating role of the relational work context, specifically task interdependence and social interaction, on the relationship between demographic diversity and emotion regulation. Results from a sample of 2,072 employees in 274 workgroups indicate that working in a group with greater age diversity is positively related to an employee's emotion regulation. Results suggest the operation of the age …

Alternative Financing And Private Firm Performance, Daphne W. Yiu, Jun Su, Yuehua Xu

Research Collection Lee Kong Chian School Of Business

Why do private firms grow vibrantly in transition economies despite their limited access to formal financing? This study underscores the importance of informal financing in facilitating the growth of private firms in China. Drawing from the institutional economics argument, we posit that informal financing, in the form of underground financing and trade credit, substitutes formal financing in providing financial assistance and capital to private firms in China. We further posit that the effects of two kinds of informal financing vary across provinces with different levels of institutional development, and complement each other by supporting firms in different industries. We test …

Short Sales Constraint And Seo Pricing, Charlie Charoenwong, David K. Ding, Ping Wang

Research Collection Lee Kong Chian School Of Business

We examine the influence of SEC's Rule 105 on informed trading and the information content of stock prices around an SEO's offer day. We show that constraints on short sales inhibit informed trading and hamper incorporation of information into stock prices for offers whose traders have private adverse information and without options listing. The constraints contribute to increased price uncertainty and higher market sensitivity to seller-initiated trading. After controlling for other causes of SEO discounts, we find that the decrease in information content of stock prices just before an offer day has a significant impact on the SEO's value discount.

Family Ownership And Ceo Turnovers, Xia Chen, Qiang Cheng, Zhonglan Dai

Research Collection School Of Accountancy

This paper investigates the impact of the founding family’s presence on CEO turnover decisions. We find that family firms managed by CEOs outside the founding family (i.e., professional CEO family firms) have higher CEO turnover-performance sensitivity than family firms managed by family members (i.e., family CEO firms) or non-family firms. These results are robust to alternative performance measures and CEO turnover definitions. Additional analyses indicate that higher family ownership leads to even higher (lower) turnover-performance sensitivity in professional CEO family firms (family CEO firms). These results indicate that, with regard to CEO turnover decisions, better monitoring of CEOs by family …

60% Cash Payout Or 400% Pic Claim? Which Is Better? (Part 1), Clement Kai Guan Tan, Teng Aun Khoo

Research Collection School Of Accountancy

How to decide whether to choose cash payout or PIC 400% claim

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Mapping, Consistency, Or Structure Of Xbrl-Formatted Information; Statement Of Position, 13-2, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Checklists And Illustrative Financial Statements For Corporations, September 30, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Health Care Entities, September 1, 2013; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Do Short Sellers Front-Run Insider Sales?, Mozaffar Khan, Hai Lu

Research Collection School Of Accountancy

We study the behavior of short sellers as informed market participants and examine potential sources of their information. Using a newly available dataset with high-frequency short sales data, we find evidence of significant increases in short sales immediately prior to large insider sales, but not prior to small insider sales. We examine a number of explanations that the increase in short sales is driven by public information, either about the firm or about the impending insider sale. The evidence is inconsistent with these explanations, but is consistent with front-running facilitated by leaked information. The front-running appears to be concentrated in …

The Influence Of Organizational Culture On Affinity For Knowledge Management Practices Of Registered Nurses, Gregory Allen

Faculty Publications - George Fox Digital

This study addressed the problems of hospitals’ duplicated effort and ad hoc knowledge management (KM) practices. The purpose of this quantitative study was to examine the focus and type of organizational culture in order to describe and predict the relationship between organizational culture and the affinity for KM of nurses working in health care organizations in Portland, Oregon. Guided by the competing values framework and social capital theory, this research study was undertaken to illuminate the possible relationship between the affinity for and probable use of KM and organizational culture in Oregon hospitals. Data were collected from 93 registered nurses …

Mountain Monitor - 2nd Quarter 2013, Kenan Fikri, Mark Muro

Mountain Monitor Quarterly

Economic recovery progressed steadily across the metropolitan Mountain West in the second quarter of 2013. Many of the region’s major metro areas counted among the strongest economic performers nationally, but output growth slowed over the quarter and the region‘s unemployment recovery looked to be stagnating. Moderate job growth and a fast and accelerating housing recovery buoyed the Mountain West economy in the second quarter.

The Impact Of Ineffective Internal Control On The Value Relevance Of Accounting Information, Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao, Zhen Zeng

Research Collection School Of Computing and Information Systems

This paper investigates the value relevance of accounting information in the presence of ineffective internal control (IIC). Based on Ohlson's valuation model, this paper first documents that IIC can directly affect a firm's market value after control cost of capital, corporate governance, and other, value-relevant variables. Second, this paper finds that the value relevance of earnings and book value in determining a firm's market value are significantly reduced. Collectively, the results of this paper indicate that the effectiveness of internal controls can directly affect a firm's market value and the value relevance of accounting information.

2013 September, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for September of 2013.

Nonresident Values Of Montana's Natural Areas, Megan Tanner, Norma Nickerson, Elizabeth Covelli

Institute for Tourism and Recreation Research Publications

Three quarters of nonresident vacationers to Montana are primarily attracted to characteristics of public lands such as national parks, mountains, forests, and open space. Viewing and recreating on Montana's public lands are vitally important to the success of the travel industry in the state. Therefore, the purpose of this study was to assess public land values held by nonresident visitors to Montana and to compare values between groups of outdoor recreation participants.

Missoula Marathon Participant Study: 2013, Christine Oschell

Institute for Tourism and Recreation Research Publications

The purpose of this study was to provide organizers of the Missoula Marathon with an understanding of their 2013 race participants and the money they and their travel group spent in Missoula.

Cui Bono? The Selective Revealing Of Knowledge And Its Implications For Innovative Activity, Oliver Alexy, Gerard George, Ammon J. Salter

Research Collection Lee Kong Chian School Of Business

Current theories of how organizations harness knowledge for innovative activity cannot convincingly explain emergent practices whereby firms selectively reveal knowledge to their advantage. We conceive of selective revealing as a strategic mechanism to reshape the collaborative behavior of other actors in a firm's innovation ecosystem. We propose that selective revealing may provide an effective alternative to known collaboration mechanisms, particularly under conditions of high partner uncertainty, high coordination costs, and unwilling potential collaborators. We specify conditions when firms are more likely to reveal knowledge and highlight some boundary conditions for competitor reciprocity. We elaborate on strategies that allow firms to …

The Effects Of Ethical Leadership And Organizational Safety Culture On Safety Outcomes, David Ronald Freiwald

Doctoral Dissertations and Master's Theses

This dissertation investigated the relationship among ethical leadership, an ethical workplace climate, safety culture, safety behaviors, and measured safety outcomes of workers in the high reliability organizations of aviation and healthcare. The primary objective was to develop a model linking these factors and assess their fit within the model. A secondary objective was to examine differences between the two populations. In this study, a 101-item instrument was used to collect and analyze employee responses on ten factors comprising the model. Structural equation modeling – path analysis was used for testing and evaluating relations using a combination of statistical analysis and …

On The Allocation Of Exclusive-Use Counters For Airport Check-In Queues: Static Vs. Dynamic Policies, Mahmut Parlar, Brian Rodrigues, Sharafali Moosa

Research Collection Lee Kong Chian School Of Business

In this paper we propose a static policy for the optimal allocation of a fixed number of exclusive-use check-in counters dedicated to a single flight. We first provide the motivation for considering the static policy by showing that the dynamic policy already available in the literature suffers from the curse of dimensionality. The objective is to minimize the (expected) total cost of waiting, counter operation, and passenger delay costs which we show to be convex in the number of counters allocated. In those cases where the passenger delay cost is difficult to estimate, we propose an alternative formulation and minimize …

An Affair Not To Remember? It Might Help To Change Your Name, Man Cyndi Zhang, Xiaowei Luo

Research Collection Lee Kong Chian School Of Business

While a growing body of research has examined how organizations respond to institutional change, less examined is how institutional change can create opportunities for organizations to manage their public image. We propose that institutional change allows firms to leverage the ambiguity around the motive for image management and thus minimize audience’s unfavorable attribution of the motive. Specifically, we focus on an organization’s name change as a means of image management. From the audience’s standpoint, an organization could change its name as a result of having responded to institutional change, or to convey new strategic directions, or to manipulate the public …

Managerial Incentives And Management Forecast Precision, Qiang Cheng, Ting Luo, Heng Yue

Research Collection School Of Accountancy

Managers have great discretion in determining forecast characteristics, butlittle is known about how managerial incentives affect these characteristics. This paperexamines whether managers strategically choose forecast precision for self-servingpurposes. Building on the prior finding that the market reaction to vague forecasts isweaker than its reaction to precise forecasts, we find that for management forecastsdisclosed before insider sales, more positive (negative) news forecasts are more (less)precise than other management forecasts. The opposite applies to managementforecasts disclosed before insider purchases. These results are consistent withmanagers strategically choosing forecast precision to increase stock prices beforeinsider sales and to decrease stock prices before insider purchases. …

A Survey Of Executive Compensation Contracts In China’S Listed Companies, Yubo Li, Fang Lou, Jiwei Wang, Hongqi Yuan

Research Collection School Of Accountancy

We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based payments are the main form of executive compensation, whereas equity-based payments are seldom used by Chinese listed companies. On average, there are no significant differences in the value of basic salaries and performance-based compensation in executive compensation contracts. But, compared with their counterparts in non-government-controlled companies, executives in government-controlled companies are given more incentive compensation. Accounting earnings are typically used in executive compensation contracts, with few firms using stock returns …

Ias 39 Reclassification Choice And Analyst Earnings Forecast Properties, Chee Yeow Lim, Chu Yeong Lim, Gerald J. Lobo

Research Collection School Of Accountancy

In October 2008, the International Accounting Standards Board amended IAS 39 to allow banks to retroactively reclassify financial assets that previously were measured at fair value to amortized cost. By reclassifying financial assets, a bank can potentially avoid recognizing the unrealized fair value losses and thereby increase its income and regulatory capital during a market downturn. We examine the implications of the reclassification decision by banks for the properties of financial analyst earnings forecasts during 2008–2009, when economic conditions were highly volatile. We find that the reclassification choice during the financial crisis reduced analyst forecast accuracy and increased forecast dispersion. …