Business Commons^™

Pcaob Standards And Related Rules As Of January 2013, Public Company Accounting Oversight Board, 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 127, As Of January 2013, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Seller Diversity On A Technology-Based Platform, Ruhai Wu, Mei Lin

Research Collection School Of Computing and Information Systems

Managing a technology portfolio is one of the great challenges for sustained success, especially in high-technology industrieswhere technologies can be a major selling point. For engineers, this portfolio is more of a toolbox for solving design problems,but in large organizations there can be so many technologies used in different business areas that even the engineers may not beaware of all of them. When the same technologies are used in different types of products, knowledge about them can also begenerated by various groups within an organization. To improve the usefulness of a company's technology base, this paperproposes the use of a …

Planning Ahead - A Guide For Your Cropping Program, Janet Paterson

Farm Systems and Economics published reports

It is difficult to think logically and make rational choices when under extreme pressure.

The seasonal break between harvest and preparation for seeding is a good time to get some rest and take some time to consider the position of your enterprise.

This is your best opportunity to assess risks and make important decisions when the demands on your time are few.

Most people, farm managers included, struggle to make sound decisions if they are extremely stressed-this is only natural. If you feel that you are struggling to make decisions, counselling services are a valuable resource to help you plan …

Planning Prompts As A Means Of Increasing Preventive Screening Rates, Katherine L. Milkman, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

In the U.S., 18,800 lives could be saved annually if those advised to obtain colorectal screenings based on national guidelines complied (Zauber et al., 2012). Subtle suggestions embedded in a decision-making environment can change people's choices (Thaler and Sunstein, 2008). Past research has shown that prompting people to form plans about where and when they will complete an intended behavior increases engagement in activities ranging from voting to vaccination (Gollwitzer and Sheeran, 2006; Milkman et al., 2011; Nickerson and Rogers, 2010). When plans are formed, they link intended behaviors with a concrete future moment and course of action, creating cues …

Alert : Understanding The Financial Reporting Framework For Small-And-Medium-Sized Entities, 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, 2013-14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

General Accounting And Auditing Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Service Organizations : Reporting On Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Vertical Versus Horizontal Line Extension Strategies: When Do Brands Prosper?, Helena F. Allman

Theses and Dissertations

The results from prior research regarding the effectiveness of product line extension strategies on market-level brand performance are equivocal. Some studies show that brands benefit from horizontal line extensions while other studies show vertical line extensions as being a preferable approach to brand leveraging within a product category. This research proposes that the brand assortment size at time t, can moderate the effectiveness of vertical versus horizontal extensions in time t on quarterly market-level brand performance. Aggregated scanner data of twelve toothpaste brands sold for six years at a major Midwestern U.S. retailer were used as input to a panel …

Authenticity In Tourism In Small Island Destinations: The Residents’ Perspective, Robertico Croes, Seung Hyun Lee, Eric D. Olson

Faculty Scholarship and Creative Works

This study explored the meaning of authenticity in the context of a small island destination from the residents' perspective, departing from the main stream literature which predominantly focuses on the demand side of the equation. Photo-elicitation was used to investigate the conception of authenticity. The finding from the focus group is that the notions of authenticity are unique, vast, and individualistic and that an encompassing definition of authenticity is difficult to concur. While the focus group provided clarity in terms of authenticity being embedded in the cultural lifestyle, an empirical study was conducted to further understand what cultural resources could …

Gendered Narratives Of Innovation Through Competition: Lessons From Science And Technology Studies, Scout Calvert

University of Nebraska-Lincoln Libraries: Faculty Publications

Library and information science is a technologically intensive profession with a high percentage of women, unlike computer science and other male-dominated fields. On the occasion of the 2011 Association for Library and Information Science Education (ALISE) conference, this essay analyzes the theme “Competitiveness and Innovation” through a review of social psychology and science and technology studies literature. Both theme concepts have ramifications for library and information science (LIS) education. Librarianship and teaching are both professions that resist commodification because they rely on embodied labor and personal interaction. Competition, as a management or learning style, may not promote meaningful innovation in …

Connecting With Volunteers: Memorable Messages And Volunteer Identification, Sarah Steimel

Department of Communication Studies: Faculty Publications

Many of the 1.8 million registered nonprofit organizations in the United States rely on the services of volunteers to be able to connect with and meaningfully serve their communities. However, volunteers are less likely to receive formal socialization and training than paid employees. Thus, this study employs the concept of memorable messages as a way for exploring the ways in which messages received by volunteers from a variety of organizational sources may affect their volunteer identification with the nonprofit organization they serve. Three results emerged from the data, including: (a) sources of memorable messages in volunteer organizations; (b) types of …

Food Webs And Food Sovereignty: Research Agenda For Sustainability, Charles A. Francis, Michelle Miller, Molly Anderson, Nancy Creamer, Michelle Wander, Jacob Park, Thomas Green, Brent Mccown

Department of Agronomy and Horticulture: Faculty Publications

Future food production will be constrained by the scarcity of fossil fuel and fresh water as well as increasing intensity and unpredictability of weather events and climate changes. The assurance of food security and equity for many consumers is complicated by concentration of ownership of land and other production resources, as well as a global corporate food systems model that is driven by profit at the expense of people and the environment. To assess potential alternatives to the contemporary global food chain, well focused research is needed on local food production and food webs where small- and midscale family farms …

Coordinating A Supply Chain With A Manufacturer-Owned Online Channel: A Dual Channel Model Under Price Competition, Jennifer K. Ryan, Daewon Sun, Xuying Zhao

Department of Supply Chain Management and Analytics: Faculty Publications

We consider a dual channel supply chain in which a manufacturer sells a single product to end-users through both a traditional retail channel and a manufacturer-owned direct online channel. We adopt a commonly used linear demand substitution model in which the mean demand in each channel is a function of the prices in each channel.We model each channel as a news vendor problem, with price and order quantity as decision variables. In addition, the manufacturer must choose the wholesale price to charge to the independent retailer. We analyze the optimal decisions for each channel and prove the existence of a …

Reclaiming “Anthropology: The Forgotten Behavioral Science In Management History” – Commentaries, Fred Luthans, Ivana Milosevic, Beth A. Bechky, Edgar H. Schein, Susan Wright, Davydd J. Greenwood

Department of Management: Faculty Publications

Purpose – This collection of commentaries on the reprinted 1987 article by Nancy C. Morey and Fred Luthans, “Anthropology: the forgotten behavioral science in management history”, aims to reflect on the treatment of the history of anthropological work in organizational studies presented in the original article.

Design/methodology/approach – The essays are invited and peer-reviewed contributions from scholars in organizational studies and anthropology.

Findings – The scholars invited to comment on the original article have seen its value, and their contributions ground its content in contemporary issues and debates.

Originality/value – The original article was deemed “original” for its time (1987), …

Three Essays On Mutual Fund Ratings, Wee Seng Ng

Dissertations and Theses Collection (Open Access)

The incessant growth of the mutual fund industry has made the task of selecting mutual funds an increasingly challenging one. Unsophisticated investors turn to low-cost and readily available ratings to guide their investment decisions. Unsurprisingly, mutual fund ratings are hugely popular and influential. Anecdotal evidence and academic findings both suggest that investors gravitate towards top-rated funds. Rating is a double-edged sword. Although the use of rating simplifies the otherwise onerous job of evaluating mutual fund performance, it can lead to adverse consequences. Investors who invest only in top-rated funds are inadvertently assuming that good ratings indicate good future performance. However, …

Experiments To Measure The Effects Of Timber Harvesting Equipment On Surface Lithic Scatters, Douglas J. Baughman

All Master's Theses

The importance of cultural resource preservation cannot be overstated; however local economies are at least as important. Due to conservative archaeological site protection practices in Region 5 of the United States Forest Service, the economy of Northeastern California is being adversely affected. In an attempt to help the Forest Service make more informed management decisions and improve the Northeastern California economy, I undertook experiments on the effects of timber harvesting on lithic scatters on Modoc National Forest. The experiments involved placement of 225 glass tiles (proxy lithics) in each of three plots subject to vehicle traffic and log dragging by …

Recruitment Discrimination Against Middle Eastern People In Western Australia : The Case Of Accountants, Tiny Pinkerton

Theses : Honours

The population of all Western countries are ageing and humanitarian efforts saw increasing numbers of people from Middle Eastern origin settle in Australia. Whilst older people are encouraged to remain in paid employment longer, it is not clear whether Middle Eastern people and the older population are as readily hired as are Anglo Australians and the younger population. Pairs of fictitious, unsolicited job applications were used to test for age and racial discrimination of Middle Eastern people in the Western Australian labour market. The study employed a 2 x 2 between subjects design with race (Anglo Australian and Middle Eastern) …

The Danger Of Difference: Tensions In Directors’ View Of Corporate Board Diversity, Kimberly D. Krawiec, John M. Conley, Lissa L. Broome

Faculty Scholarship

This Article describes the results from fifty-seven interviews with corporate directors and a limited number of other persons (including institutional investors, search firm personnel, and the like) regarding their views on corporate board diversity. It highlights numerous tensions in these views. Most directors, for instance, proclaim that diverse boards are good, but very few directors can articulate their reasons for this belief. Some directors have suggested that diverse boards work better than non-diverse boards, but gave relatively few concrete examples of specific instances where a female or minority board member made a special contribution related to that director’s race or …

Taking “Fun And Games” Seriously: Proposing The Hedonic-Motivation System Adoption Model (Hmsam), Paul Benjamin Lowry, Bryan Hammer, James Eric Gaskin, Tom L. Roberts, Nathan W. Twyman

Faculty Publications

Hedonic-motivation systems (HMS)—systems used primarily to fulfill users’ intrinsic motivations—are the elephant in the room for IS research. Growth in HMS sales has outperformed utilitarian-motivation systems (UMS) sales for more than a decade, generating billions in revenue annually; yet IS research focuses mostly on UMS. In this study, we explain the role of intrinsic motivations in systems use and propose the hedonic-motivation system adoption model (HMSAM) to improve the understanding of HMS adoption. Instead of a minor, general TAM extension, HMSAM is an HMS-specific system acceptance model based on an alternative theoretical perspective, which is in turn grounded in flow-based …

Exploring The Effect Of Arousal And Valence On Mouse Interaction, G. Mark Grimes, Jeffrey L. Jenkins, Joseph S. Valacich

Faculty Publications

Determining a user’s affective state can be an important element when trying to understand human-computer interactions. Accurately assessing affect during system use, however, can be very difficult, especially in a non-laboratory setting. Extensive previous research in neuroscience has shown that arousal and valence influence motor control. In this research, the prior relevant neuroscience findings inform the investigation of mouse movement behavior under conditions of low and high arousal as well as positive and negative valence. A controlled laboratory experiment was conducted, providing support for hypotheses predicting that arousal and valence may be inferred by monitoring for differences in the distance, …

The Effectiveness Of Negative And Positive Advertisements, Kristen Hora

Honors Program Theses

Whether we know it or not, we are faced with hundreds or even thousands of advertisements every day. Sometimes we acknowledge them and sometimes we do not, but whether or not we realize it, they can and do impact our decisions. The purpose for my senior year Honors Program Thesis was to determine the effectiveness of negative and positive advertising on people who are already favorable or unfavorable towards an industry. I chose to examine video advertisements with the topic of the pork industry. The basis of this research comes from my past experience in promotion for the pork industry. …

Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum, Steven M. Glover, Douglas F. Prawitt

Faculty Publications

The Standards Working Group (SWG) of the Global Public Policy Committee of the six largest global accounting networks is committed to improving the quality of financial statement audits and as such has a keen interest in advancing the understanding and application of professional skepticism. The SWG accordingly commissioned leading academics to produce this thought leadership paper. The purpose of the paper is to facilitate an ongoing discussion between the profession, standard setters, regulators, investors, audit committees, and other interested stakeholders. While the SWG believes this paper accomplishes that objective, not all of the views expressed in this paper necessarily represent …

Hong Kong's Economic Freedom And Income Inequality, Emmett Choy

CMC Senior Theses

Hong Kong is considered to be the most economically free country in the world, but also has the highest amount of income inequality of any developed country. The Hong Kong government is able to sustain laissez faire policies due to its monopoly on land supply. Maintaining high property values allows the government to maximize revenue from property tax, which acts as a hidden tax. A major contributor to income inequality is the formation of oligopolies in Hong Kong that creates an anticompetitive environment. The interests of the government and oligarchs are aligned as both obtain significant portions of revenue from …

Exploiting The Gaps In Gaap: A Look At The Principles Versus Rules Debate, Nicholas A. Gillette

CMC Senior Theses

The principles versus rules debate has long since been a conversation in the accounting world, but the conversation heated up in the early part of the 21st century on the heels of a few highly publicized accounting frauds. In an increasingly globalized business environment, convergence between the more rules-oriented US GAAP and more principles-oriented IFRS is becoming more and more relevant. This study attempts to better inform that debate, exploring the accounting conceptual framework, United States legal environment, and the costs and benefits of adopting a more principles-oriented set of accounting standards. This study concludes that, though there would likely …

Reducing Employee Turnover In The Big Four Public Accounting Firms, Erin L. Maclean

CMC Senior Theses

Employee turnover is extremely costly to any business in terms of training costs and loss of pertinent knowledge and experience. This paper explores the contributors to the high rates of employee turnover seen in public accounting by focusing on the Big Four accounting firms, Deloitte, EY, KPMG, and PricewaterhouseCoopers. Employee retention is a factor of corresponding employee motivation, as seen through the analysis of popular motivational theories and their applications to a career in public accounting. This paper also delves into the possible contributors to the differences in retention rates between males and females in this occupation. Lastly, an analysis …

Engines Of Change: China's Rise And The Chinese Auto Industry, Huston Middlesworth

CMC Senior Theses

The following thesis outlines the Chinese government's push for new-energy vehicles within their auto industry. By giving a history of the Chinese automotive industry and the central planning devices used to push the industry forward, we should develop a more refined understanding as to the direction of China' auto industry in the future.

An Analysis Of The Contract Year Phenomenon In The Nba: Do Players Perform Better Or Worse, Tyler Gaffaney

CMC Senior Theses

The present study uses a novel measure of over performance (percent deviation from career average) to analyze the contract year phenomenon in the NBA. Historically, the literature has pointed toward over performance across almost all statistical measures of performance. However, previous research has assumed that all players are universally affected by the presence of a contract year in the same manner. The present study finds significant results that contradict previous research by dividing the sample of players into subgroups by age, career PER and position. Furthermore, the results of this paper’s statistical analysis illustrate the first examples of systematic underperformance …