Business Commons^™

The Impact Of The Proposed Format Of Financial Statements By Iasb And Fasb On Investors' Decisions, Francisco Villanueva

Open Access Theses & Dissertations

This dissertation investigates the impact of the proposed format of financial statements from the International Accounting Standard Board (IASB) and the Financial Accounting Standard Board (FASB) on investors' decisions. In particular, the research question of this study is whether the proposed format reduces the bias from the disposition effect. In 2008, the FASB in conjunction with the IASB published an exposure draft to modify the presentation of financial statements. The proposed format does not change the content of the financial information; it only modifies how information is presented in the financial statements. In other words, recognition of assets, liabilities, revenues, …

Lean Distribution Assessment Using An Integrated Model Of Value Stream Mapping And Simulation, Amr Mahfouz, Amr Arisha

Conference papers

Distribution is a critical component that maintains the efficiency, flexibility, and reliability of any supply chain. Given the limited financial and physical resources of today’s businesses, distribution enterprises have begun to embrace the far-reaching value of lean paradigm. Value Stream Mapping (VSM) is prescribed as a part of the lean implementation portfolio of tools. It is applied to map material and information flows seeking to identify company’s waste and non-value added activities. Integrating simulation with VSM introduces a whole new dimension for lean implementation and assessment processes. This paper shows a dynamic value stream mapping model using discrete event simulation …

An Integrative Lean Assessment Model For Distribution Centres., Amr Mahfouz, Laura Smith, Amr Arisha

Conference papers

It is hard to benefit fully from lean manufacturing without having an efficient distribution centre. Applying lean distribution concept helps to reduce distribution centres waste while maintains customer service level high. The purpose of this study is to develop a lean assessment model that enables distribution managers to measure and improve the leanness levels of their companies. A data driven analytical approach (i.e. factor analysis) is used to assess leanness quantitatively. A lean index score is calculated to benchmark the leanness level of four distribution companies based in Ireland and UK. Results recommend that special attention should be taken on …

Application Of Lean Thinking Using Simulation Modelling In A Private Hospital, Ayman Tobail, Patrick Egan, Waleed Abo-Hamad, Amr Arisha

Conference papers

Timely access, prompt responses to patient needs, and availability of resources to deliver quality service are the key priorities of healthcare systems, in particular hospitals. To cope with these constraints, healthcare managers have turned into lean thinking and approaches in their attempts to reduce non-value added activities and save costs by reducing wastes. This paper presents a case study of a private hospital in Dublin that used integrated approach of value stream mapping and simulation modeling to assess lean implementation in admission and discharge processes. Simulation enabled the strategic management to examine the outcomes of three possible improvement scenarios on …

Manufacturing Strategy & Operations: Reflections On Key Current Issues: Challenges And Associated Human Resource Implications, Lorraine Mcgrath

Books/Book chapters

This chapter evaluates the current issues and challenges in defining a company’s manufacturing strategy and its production operations in consideration of the contemporary shift to low cost manufacturing locations. Competitive priorities of cost, quality, delivery and flexibility are reviewed. The structural and infrastructure elements of a manufacturing strategy are outlined. Mitigating risks in a global arena are reviewed. Collaborative efforts, including the cultural and personality issues of being human are included in the discussion of managing diversity in such a highly competitive and challenging enterprise resource planning environment.

Marketing At The Base-Of-The-Pyramid With Fairness And Equity, Nicholas J C Santos

Marketing Faculty Research and Publications

No abstract provided.

The Riai Standard Form Of Contract 2012 Edition: A Review, Tony Cunningham

Other Resources

The RIAI ‘yellow’ and ‘blue’ Forms of Contracts have been recently amended and published as the 2012 edition. The yellow form where quantities form part of the contract is identical to the 2011 edition and has been republished as the 2012 edition. The 2011 version superseded the 2002 version. This paper reviews and synopsises the provisions of the 2012 RIAI ‘yellow’ form of contract and identifies the principle changes to the 2002 edition.

Using Modelling And Simulation To Improve Elderly Care In Ireland: A Case Study, Mohamed Ragab, Wael Rashwan, Waleed Abo-Hamad, Amr Arisha

Articles

Health care services both globally and domestically - are encountering critical issues due to the increasing demand for services at the time of economic recession. Hospital performance is subject to many constraints, and planning is made more difficult by the complexity and uncertainty of demand. Population ageing is creating immense pressures on healthcare facilities across the world, leaving them struggling to cope with the growing demand for elderly healthcare services. Current demand-supply gaps result in prolonged waiting times for patients and substantial cost burdens for healthcare systems due to delayed discharges. This paper reports on a project that uses modelling …

Merger Settlement And Enforcement Policy For Optimal Deterrence And Maximum Welfare, Steven C. Salop

Georgetown Law Faculty Publications and Other Works

Merger enforcement today relies on settlements more than litigation to resolve anti-competitive concerns. The impact of settlement policy on welfare and the proper goals of settlement policy are highly controversial. Some argue that gun-shy agencies settle for too little while others argue that agencies use their power to delay to extract over-reaching settlement terms, even when mergers are not welfare-reducing. This article uses decision theory to throw light on this controversy. The goal of this article is to formulate and analyze agency merger enforcement and settlement commitment policies in the face of imperfect information, litigation costs, and delay risks by …

Project Management Decisions With Uncertain Targets, Jeffrey Keisler, Robert Bordley

Management Science and Information Systems Faculty Publication Series

No abstract provided.

Connecting Big Data With Big Decisions: Ideas For Synthesizing Analytics And Decision Analysis, Jeffrey Keisler

Management Science and Information Systems Faculty Publication Series

This paper describes an approach to connect decision analysis models with outputs of analytic methods applied to various types of big data. Decision analysis models focus on issues of concern to a decision maker and incorporate use of a range of methods and axioms to develop insights about what the decision maker should do. In particular, decision analysis models typically use subjective judgments from the decision maker to describe beliefs about the likelihood of events and the desirability of outcomes. In order for human judgments to be improved by the availability of large amounts of data and processing power, it …

Integrating The Sap Software Into The Manufacturing Engineering Curriculum, Lin Qian

Open Access Theses

The concept of Enterprise Resource Planning (ERP) was developed to integrate data efficiently and eliminate redundancy within organizations. Worldwide industries rely on ERP systems to keep a competitive advantage in world market place. Besides, cross-functional knowledge is required in industry. It is critical that schools integrate ERP concepts and methods in to academic curricula for Technology and Engineering School.

This thesis examined the effectiveness of a simulation game as a method for teaching for ERP systems in Technology and Engineering. The quasi-experimental design was used in this study to determine if the SAP simulation game had an impact on students' …

Investor Sentiment In The Stock Market, Bayram Veli Salur

Open Access Theses

Classical finance theories neglect the impact of investor sentiment on stock returns. These theories assume that investors are rational and make decisions in a way that maximizes their wealth. However, a vast amount of research shows that investors' decisions are affected by their psychological biases and feelings. These findings suggest that investor sentiment may have an impact on stock returns. This hypothesis is the main motivation of this study. First, this study examines whether there is correlation among investor sentiment indicators, and whether sentiment indicators have an impact on stock returns in the US and other countries. Second, this study …

The Effect Of Online Customer Reviews On Customer's Perceived Risk Associated With Online Leisure Hotel Booking, Biwei Yang

Open Access Theses

As online shopping is widely used in the hospitality industry, research in this field constantly strives to understand the customer behavior in online purchasing activities. Online customer reviews (OCRs) and perceived risk have been extensively evaluated in previous studies in related with online purchasing. In spite of the large body of work on the topic of OCRs effect on consumer behavior, it is still unclear that how OCRs affect the decision process of the consumers when they make online booking. Due to the intangibility of hospitality or tourism product and the nature of online booking, risk perception is considered as …

The Effects Of Cooperative Training Method On The Performance Of Confucian Heritage Culture Employees In Food Service Industry, Shuqian Zhang

Open Access Theses

The purpose of the present study was to investigate the effects of the cooperative training method on Confucian heritage culture employees in a college food service operation. An experiment was devised and carried out in food service setting in a large Midwestern university to test the effect of cooperative training on four variables, speed, self-efficacy, accuracy on setting an American formal table and satisfaction with training. Data were collected before and after the training from 23 subjects in the experimental group, and 22 subjects in the control group. Paired t test and two-sample t test were used to test the …

Assessing Tourist Experience Satisfaction With A Heritage Destination, Yuan Yao

Open Access Theses

The research is concerned with understanding the relationships among heritage motivation, travel experience, and overall satisfaction. It attempts to uncover how tourist motivation, destination attribute performance, and tourist emotional involvement interact and, at the same time, contribute toward a satisfying heritage tourism experience. The empirical research was conducted at the city of Nanjing, China, as a case of a heritage destination. People who were visiting Nanjing were randomly and voluntarily selected to participate in the self-administrated survey. A total of 282 valid questionnaires were collected with a response rate of about 55%. Factor analysis and mediation analysis were conducted by …

The Impact Of Nutrition Information Delivery Methods On Restaurant Consumers' Attitudes And Behavior, Jiaqi Zhu

Open Access Theses

Zhu, Jiaqi. M.S., Purdue University, December 2013. The Impact of Nutrition Information Delivery Methods on Restaurant Consumers' Attitudes and Behavior. Major Professors: Barbara A. Almanza, Carl A. Behnke.

Obesity is a major public health threat. It not only creates challenges for those who are obese and overweight, but also brings an economic burden to the whole society. One important contributing factor for obesity is food eaten away from home, which accounts for more than 40% of American's food budget. Although chain quick-service restaurants are required by law to post calorie information on menus and menu boards, the efficacy of menu …

An Analysis Of Underlying Competencies And Computer And Information Technology Learning Objectives For Business Analysis, Ryan Thomas Quigley

Open Access Theses

This research examines whether the Computer and Information Technology (CIT) department at Purdue University should develop a business analyst concentration. The differences between system and business analysts, evolution of the business analyst profession, job demand and trends, and applicable model curricula were explored to support this research. Review of relevant literature regarding the topics suggested that a business analyst concentration should be developed. A gap analysis was performed to determine how well selected CIT courses address the skills and competencies required by today's business analysts. The primary finding, as a result of the analysis, was that CIT courses alone are …

Evaluating Food Safety Systems Development And Implementation By Quantifying Haccp Training Durability, Marienne A. Anandappa

Theses and Dissertations--Animal and Food Sciences

HACCP-based food safety programs have been widely acclaimed, accepted and implemented as an effective means of managing food safety risks. While HACCP training is a cornerstone of managing HACCP programs, there is little information about the effectiveness of HACCP training and the durability of HACCP knowledge. Findings reveal a link between involvement level in HACCP activities and the accuracy of HACCP knowledge over time. Opportunities for peer training in HACCP, irrespective of overall experience in the food industry provide favorable circumstances for maintaining accuracy of HACCP knowledge. The optimal window for engaging employees in HACCP is directly following the completion …

Professional Product Review Vol. 8 No. 1, American Dental Association, Council On Scientific Affairs

Professional Product Review

A user-friendly newsletter from the ADA Council on Scientific Affairs offering scientifically sound, unbiased, and clinically relevant information to member dentists about professional dental products tested by the ADA. This collection is historical and may not reflect current standards. For up-to-date information contact the ADA.

Professional Product Review Vol. 8 No. 2, American Dental Association, Council On Scientific Affairs

Professional Product Review

A user-friendly newsletter from the ADA Council on Scientific Affairs offering scientifically sound, unbiased, and clinically relevant information to member dentists about professional dental products tested by the ADA. This collection is historical and may not reflect current standards. For up-to-date information contact the ADA.

Professional Product Review Vol. 8 No. 3, American Dental Association, Council On Scientific Affairs

Professional Product Review

A user-friendly newsletter from the ADA Council on Scientific Affairs offering scientifically sound, unbiased, and clinically relevant information to member dentists about professional dental products tested by the ADA. This collection is historical and may not reflect current standards. For up-to-date information contact the ADA.

2013 Annual Reports And Resolutions, American Dental Association

ADA Transactions

This item is part of the Annual Reports and Resolutions subtitle of the ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and Transactions. Generally, the ADA Transactions are published in multiple volumes throughout the year. Older versions include reports from all departments as subsections, while more recent versions include only those of councils, commissions, and committees.

College Students' Sexual Knowledge And Attitudes, Jean Claude Martin, Jennifer Y. Mak

Management Faculty Research

There is currently a controversy in this country about college students’ perceived sexual knowledge and attitude. The purpose of the study was to identify and examine: 1) students' sexual knowledge, sexual attitude, and students' main source of sexual knowledge; 2) the differences between sociodemographic variables of gender, age, and self-perceived sexual knowledge in relation to sexual knowledge and sexual attitude; and 3) the relationship between sexual knowledge and sexual attitude. Participants were college students (n=201) of a Mid-Atlantic university. The students achieved an average score of 83% on the sexual knowledge test with all (100%) students having either an ambivalent …

A Potential Game Changer In E-Commerce Taxation, David Gamage, Andrew J. Haile, Darien Shanske

Articles by Maurer Faculty

In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax due within the state. Properly implemented, we explain how this innovation could force states to internalize the compliance costs of levying tax collection obligations on remote sellers, thereby incentivizing the states to simplify their sales and use tax statutes and resolving concerns about states overburdening interstate commerce.

Carrots And Sticks: How Vcs Induce Entrepreneurial Teams To Sell Startups, Brian J. Broughman, Jesse M. Fried

Articles by Maurer Faculty

Venture capitalists (VCs) usually exit their investments in a startup via a trade sale. But the entrepreneurial team – the startup’s founder, other executives, and common shareholders – may resist a trade sale. Such resistance is likely to be particularly intense when the sale price is low relative to VCs’ liquidation preferences. Using a hand-collected dataset of Silicon Valley firms, we investigate how VCs overcome such resistance. We find, in our sample, that VCs give bribes (carrots) to the entrepreneurial team in 45% of trade sales; in these sales, carrots total an average of 9% of deal value. The overt …

Marketing And Outreach In Law Libraries: A White Paper, Amanda Runyon, L. Cindy Dabney, Carol A. Watson, Liz Mccurry Johnson, Emily Lawson, Shira Megerman, Jamie Summer, T.J. Striepe, Michele Thomas

Articles by Maurer Faculty

In recent years, libraries have turned to marketing and outreach to better educate library users about services and resources while gaining an understanding of their needs. Marketing and outreach are relatively new concepts in academic law libraries, and librarians tasked with these functions have found resources and examples of this type of work to be lacking. Though focused on academic law libraries, the article identifies the challenges facing all law libraries, explains why libraries need marketing and outreach plans, and provides examples of marketing and outreach successes.

Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

U.S. Gaap Financial Statements: 67th Annual Survey 2013 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Implications Of Off-Farm Income For Farm Income Stabilization Policies, Simon Jette-Nantel

Theses and Dissertations--Agricultural Economics

This dissertation examines to what extent off-farm diversification may be an appropriate and accessible tool to mitigate the adverse effects from market failures and incompleteness in the crop and farm income insurance market. While the influence of the nonfarm sector has long been recognized as a primary force in shaping farm structure, off-farm income is rarely acknowledge as a risk management tool for operators and households of commercial farms. The dissertation develops a dynamic model that includes capital market imperfections, economies of scale in farm production, and the presence of adjustment costs in labor allocation decisions. The model provides a …