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2013

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Full-Text Articles in Business

2013 Web Features, Office Of Communications & Marketing, Morehead State University. Jan 2013

2013 Web Features, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Web features for 2013.

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An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don E. Giacomino, Xin Li, Michael D. Akers Jan 2013

An Examination Of Personal Values And Value Systems Of Chinese And U.S. Business Students, Don E. Giacomino, Xin Li, Michael D. Akers

Accounting Faculty Research and Publications

Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as …

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Proposed Financial Statement Changes By The Fasb-Iasb: Reactions From Chinese Accounting Majors, Don E. Giacomino, Xin Li, Michael D. Akers Jan 2013

Proposed Financial Statement Changes By The Fasb-Iasb: Reactions From Chinese Accounting Majors, Don E. Giacomino, Xin Li, Michael D. Akers

Accounting Faculty Research and Publications

Based on concerns regarding the usefulness of the current format of the financial statements to assist users in making decisions and as part of the convergence efforts of the IAS and GAAP, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) created a joint project (2004) on financial statement presentation which resulted in the publication of their joint Discussion Paper, Preliminary View on Financial Statement Presentation. Prior research has examined the response of academics, preparers (CPAs) and US accounting students (future preparers). This paper extends that research by examining the reaction of Chinese accounting students, future …

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The Rise And Fall Of Bread In America, Amanda Benson Jan 2013

The Rise And Fall Of Bread In America, Amanda Benson

Honors Theses - Providence Campus

Over the last century bread has gone through cycles of acceptance and popularity in the United States. The pressure exerted on the American bread market by manufacturers’ advertising campaigns and various dietary trends has caused it to go through periods of acceptance and rejection. Before the industrialization of bread making, consumers held few negative views on bread and perceived it primarily as a form of sustenance. After its industrialization, the battle between the manufacturers and the neighborhood bakeries over consumers began. With manufacturers, such as Wonder Bread, trying to maximize profits and dominate the market, corporate leaders aimed to discourage …

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The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada Jan 2013

The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada

Electronic Theses and Dissertations

The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace technology appears to be a great boon to society. However, research presents opposing views on how workplace technologies impact the individual. One perspective argues that organizations utilize technology to redesign work processes, such that the worker requires less skill, autonomy, and compensation. The opposing perspective argues that organizations utilize technology to empower employees to improve efficiency and profits. This dissertation consists of three interrelated studies examining workplace technology’s impact on decision makers. The first study …

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Regulation And The Auditing Profession, Alexey Lyubimov Jan 2013

Regulation And The Auditing Profession, Alexey Lyubimov

Electronic Theses and Dissertations

The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notion that non-Big 4 …

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The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking Jan 2013

The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking

Electronic Theses and Dissertations

This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted …

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Undergraduate Sport Management Students' Perceptions Of Leadership Behaviors Through Service Learning: A Quantitative, Quasi-Experimental Study, Bryan Romsa Jan 2013

Undergraduate Sport Management Students' Perceptions Of Leadership Behaviors Through Service Learning: A Quantitative, Quasi-Experimental Study, Bryan Romsa

All Graduate Theses, Dissertations, and Other Capstone Projects

This quantitative, quasi-experimental study examined the effectiveness of a service learning activity on the perceived leadership behaviors of sport management undergraduate students at a mid-sized, Midwestern, public university. The participants in the study were 74 undergraduate students who were enrolled in four undergraduate sport management courses. The first research question analyzed how a service learning experience affects the self-reported perceptions of leadership behavior in sport management undergraduate students. The findings indicated that the students who participated in a service learning activity (experiential group) self-reported a decrease in all five leadership practices. The second research question asked how not having a …

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Knowledge-Sharing Behavior In Dairy Sector Of Pakistan, Syed Rahmatullah Shah, Khalid Mahmood Dr. Jan 2013

Knowledge-Sharing Behavior In Dairy Sector Of Pakistan, Syed Rahmatullah Shah, Khalid Mahmood Dr.

Library Philosophy and Practice (e-journal)

This study is about knowledge sharing behavior in dairy sector. Two-hundred middle managers (with professional qualifications) from five industrial units in Pakistan were selected for study. Fifty-seven managers participated in the study (29 percent of the sample). Research model and hypotheses were based on behavioral theories, i.e., TRA, TPB, and TAM. Data were collected through a questionnaire using Likert scale. Spearman’s and Pearson’s correlation coefficients and structural equation model among different variables tested hypotheses of the research modal. The study proved that attitude, intention, and behavior had accepted mutual positive direct effects for knowledge sharing in dairy sector. Conversely, subjective …

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The Implications Of Solvency Ii To Insurance Companies, Lu Wang Jan 2013

The Implications Of Solvency Ii To Insurance Companies, Lu Wang

Theses and Dissertations

Solvency II is a new regulatory standard for European insurance companies. It aims to establish a revised set of capital requirements and risk management standards that will replace the current solvency requirements within the European Union market and will take effect in 2014. The directive will impact companies located in countries beyond the European Union.

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Analysis Of Reits And Reit Etfs Cointegration During The Flash Crash., Stoyu Ivanov Jan 2013

Analysis Of Reits And Reit Etfs Cointegration During The Flash Crash., Stoyu Ivanov

Faculty Publications

In this study I revisit the “disintegration hypothesis” of financial assets around a major crisis event. I examine whether the Vanguard Real Estate Investment Trust and iShares Dow Jones US Real Estate Index Fund exchange traded funds disintegrate from the ten largest Real Estate Investment Trusts during the 14:45 Flash Crash on May 6, 2010. I find that six of the ten largest REITs are not cointegrated with the Vanguard Real Estate Investment Trust prior to the Flash Crash and that five of the ten largest REITs are not cointegrated with iShares Dow Jones US Real Estate Index Fund prior …

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Analysis Of The Effects Of Pre-Announcement Of S&P 500 Index Changes., Stoyu Ivanov Jan 2013

Analysis Of The Effects Of Pre-Announcement Of S&P 500 Index Changes., Stoyu Ivanov

Faculty Publications

In this study we attempt to answer the question – does the start of pre-announcing of S&P 500 index changes in October 1989 have an effect on the trading pattern of added or deleted firms? We document that prior to October 1989 the excess returns of added or deleted firms follow a white noise process around the event, whereas after the start of pre-announcing the excess returns can be described as nonstationary. This indicates significant excess profits to be captured around the addition or deletion event after S&P started pre-announcing changes in October 1989 but not prior to that date.

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The Implications Of Worker Behavior For Staffing Decisions: Empirical Evidence And Best Practices, Tom Tan, Serguei Netessine Jan 2013

The Implications Of Worker Behavior For Staffing Decisions: Empirical Evidence And Best Practices, Tom Tan, Serguei Netessine

IT & Operations Management Research

Employees in service organizations such as restaurants are humans, and their productivity is often heterogeneous due to innate abilities, motivation, and environmental factors. However, none of these considerations are taken into account by typical workforce planning models and software packages. In this paper we describe the results of a study on how workers respond to workload, an integral work environment factor, and we provide operational insights to improve efficiency and strengthen restaurant financials. We study a comprehensive data set from a family-style restaurant chain to clarify how workload, which is defined as the number of tables or diners that a …

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Aicpa Annual Report 2012-13: Looking Forward. Reaching Out. Giving Back, American Institute Of Certified Public Accountants (Aicpa) Jan 2013

Aicpa Annual Report 2012-13: Looking Forward. Reaching Out. Giving Back, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

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From Engagement To Alignment : Exploring Enterprise Architecture Through The Lens Of Design Science, Matthew Lloyd Levy Jan 2013

From Engagement To Alignment : Exploring Enterprise Architecture Through The Lens Of Design Science, Matthew Lloyd Levy

LSU Doctoral Dissertations

Information Systems Design Science (ISDS) as a research community is limited by a small number of research frameworks with considerable influence. The small triad of influential ISDS research, consisting of Walls, et al (1992), March and Smith (1995), and Hevner et al (2004) have primarily limited ISDS research to the positivist paradigm and the IT artifact. In contrast, Herbert Simon’s intentions for design science never had such restrictions and intended a broader perspective. This dissertation explores Simon’s intentions for design science, the Simonian stream of thought that includes The Sciences of the Artificial, as well as much of his most …

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The Relationship Between Faculty Salary Outlays And Student Retention In Public Four-Year Universities In The Sixteen States Of The Southern Regional Education Board, Belinda Powell Aaron Jan 2013

The Relationship Between Faculty Salary Outlays And Student Retention In Public Four-Year Universities In The Sixteen States Of The Southern Regional Education Board, Belinda Powell Aaron

LSU Doctoral Dissertations

The purpose of the study was to determine if the allocation of faculty salary expenditures has an influence on first-time, full time freshmen retention rates. The population for this study was all public degree granting undergraduate four-year postsecondary institutions accredited by the Southern Region Education Board in the 16 member states with information reported to the U.S Department of Education’s Integrated Postsecondary Education Data System database. An inverse relationship exists between first-time, full time student retention and average undergraduate student age. A model exists to predict student retention rates using the regional comparable wage index to suggest this variable can …

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Classroom Observation, Self-Assessment Of Efficacy, And Student Perceptions Of Engagement As Predictors Of Value-Added Scores, Leslie Davis Blanchard Jan 2013

Classroom Observation, Self-Assessment Of Efficacy, And Student Perceptions Of Engagement As Predictors Of Value-Added Scores, Leslie Davis Blanchard

LSU Doctoral Dissertations

The purpose of this study was to determine which has the strongest correlation to student achievement as measured by value-added test scores: Principal Observations, Teachers Self-Efficacy Ratings, or Student Perceptions of Teacher Effectiveness. 68 teachers from a K-12 public school in the southeast region of the United States agreed to participate in the study. The Teachers’ Sense of Efficacy Scale (TSES) was utilized to measure the teachers in terms of their own reports of self efficacy. The School Improvement Model (SIM) of Iowa State University instruments were used to measure the students’ perceptions of teacher effectiveness. The Teacher Advancement Program …

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The Influence Of Job Satisfaction, Organizational Commitment, And Employee Engagement On Intent To Leave Among Public School Teachers In South Louisiana, Stephen T. Bond Jan 2013

The Influence Of Job Satisfaction, Organizational Commitment, And Employee Engagement On Intent To Leave Among Public School Teachers In South Louisiana, Stephen T. Bond

LSU Doctoral Dissertations

The purpose of this study was to determine the influence of job satisfaction, organizational commitment, and employee engagement on the intent to leave of public school teachers in South Louisiana. The teachers were described on those psychological measures as well as the demographic characteristics of age, gender, marital status, education level, years’ experience in education, years’ experience in their current school system and years until eligible for retirement. In order to collect the necessary data, the following instruments were utilized: the Job Descriptive Index/Job In General, the Organizational Commitment Questionnaire, the Utrecht Work and Well Being Survey, three-point Intent to …

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0814: C. H. Freeman Collection, 1877-1977, Marshall University Special Collections Jan 2013

0814: C. H. Freeman Collection, 1877-1977, Marshall University Special Collections

Guides to Manuscript Collections

Papers related to the C.H. Freeman estate. Zubah and C.H. Freeman had many investments such as the Yawkey and Freeman Coal Company and the Freeman Estates. This collection contains contract agreements for property purchases of the Estates, a contour map of what seems to be the Freeman’s country residence, and correspondences between Zubah and realtors. This collection also houses some of Zubah’s family documents including old letters, registers of visitors from Klingel-Carpenter Mortuary, and Paul and Ricky Ray’s basketball documents.

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Simulation Analysis Of The Blocking Effect Of Transaction Costs In China's Housing Market, Hong Zhang, Yue Wang, Yin Lin, Yang Zhang, Michael J. Seiler Jan 2013

Simulation Analysis Of The Blocking Effect Of Transaction Costs In China's Housing Market, Hong Zhang, Yue Wang, Yin Lin, Yang Zhang, Michael J. Seiler

Finance Faculty Publications

To examine the blocking effect of transaction costs on household mobility, we construct a housing consumption model including transaction costs and adopt an analog simulation methodology, analyzing how changes in household income and home prices influence household consumption, savings decisions and the transaction costs blocking effect. We find that changes in housing demand are the fundamental cause of the blocking effect of transaction costs. The more demand changes, the greater the blocking effect is. Besides, increased volatility in home prices worsens the household mobility problem with regards to the blocking effect of transaction costs, while a change in household income …

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Do Neglected Firms Suffer From An Information Deficit?, Kenneth Yung, Hamid Rahman, Qian Sun Jan 2013

Do Neglected Firms Suffer From An Information Deficit?, Kenneth Yung, Hamid Rahman, Qian Sun

Finance Faculty Publications

We study the presence and distribution of private information in neglected firm stocks using a measure of private information first suggested by Roll (1988). Our results suggest that there is no shortage of information on neglected firms for investors and that this private information forms part of the decision set for managerial decisions. Our results indicate a significant negative correlation between the amount of private information and certain important firm characteristics such as market size, cash flow, sales and return on assets. When the impact of private information is analyzed on the investment and payout policies of the neglected firms, …

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Matching Contributions And Saving Outcomes: A Behavioral Economics Perspective, Brigitte C. Madrian Jan 2013

Matching Contributions And Saving Outcomes: A Behavioral Economics Perspective, Brigitte C. Madrian

Faculty Publications

Including a matching contribution increases savings plan participation and contributions, although the impact is less significant than the impact of nonfinancial approaches. Conditional on participation, a higher match rate has only a small effect on savings plan contributions. In contrast, the match threshold has a substantial impact, probably because it serves as a natural reference point when individuals are deciding how much to save and may be viewed as advice from the savings program sponsor on how much to save. Other behavioral approaches to changing savings plan outcomes—including automatic enrollment, simplification, planning aids, reminders, and commitment features—potentially have a much …

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An Analysis Of The Possibilities Of Applying The North American Management Model To Most Large-Scale Sports Facilities In China, Xi Li Jan 2013

An Analysis Of The Possibilities Of Applying The North American Management Model To Most Large-Scale Sports Facilities In China, Xi Li

Theses and Dissertations

As more and more international mega events such as the 2008 Beijing Olympic Games, Universiade Shenzhen 2011,the 2010 Guangzhou Asian Games as well as the China National Sports Games take place in different cities, a lot of large-scale sports facilities have been built in China. However, over a long period of time, these large-scale sports facilities struggle with several operational and maintenance problems, such as high maintenance fees, design defects, low use of efficiency, single functionality and management challenges. This situation did not change until a group of North American facilities management companies came to China in the last few …

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Brand Reputation And Product Recall, Anne Meike Eilert Jan 2013

Brand Reputation And Product Recall, Anne Meike Eilert

Theses and Dissertations

Every year, firms make numerous announcements to recall products that are deemed unsafe or defective. These recalls pose a significant threat to a firm's brand reputation. The strong, negative reactions of consumers and the media to the recalls initiated by Toyota in 2010 show how fragile brands are in the wake of a recall. Firms spend a great amount of resources on building strong brands and it is unclear how such brands influence the firm's decision to announce a recall and the consumer's decision to return the recalled product. The objective of this dissertation is to shed some light on …

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Egocentric Biases In Consumer Judgment Of Products With And Without Target Market Labels, David Norton Jan 2013

Egocentric Biases In Consumer Judgment Of Products With And Without Target Market Labels, David Norton

Theses and Dissertations

Consumer research to date has posited that if we are cued to think of others, then we are likely to be influenced by the type of others we consider. Thus, research on product evaluations has focused on motivational accounts of either favoring or disfavoring a product contingent upon which specific reference group the product is associated with. In this dissertation I advance the theory that product evaluations are also cognitive in nature. Due to egocentric biases of self availability and self positivity I propose that the cueing of an 'other' lowers the valence of thoughts available (relative to thoughts of …

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When Less Is More: The Effect Of Reducing Auditor Liability On Auditor Judgments In Principles-Based And Rules-Based Environments, Linda Quick Jan 2013

When Less Is More: The Effect Of Reducing Auditor Liability On Auditor Judgments In Principles-Based And Rules-Based Environments, Linda Quick

Theses and Dissertations

The purpose of this paper is to investigate the joint effects of accounting guidance type (principles-based versus rules-based) and legal liability regime (unlimited versus limited) on auditor decisions. Both the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) believe that moving to more principles-based standards in the United States will allow companies and auditors to more appropriately reflect the economic substance of transactions in the financial statements. However, very little attention has been paid to the possibility that principles-based standards will be applied differently in the United States than in other countries due to a different …

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The Effects Of Social Costs And Internal Quality Reviews On Auditor Consultation Strategies, Tammie Janell Schaefer Jan 2013

The Effects Of Social Costs And Internal Quality Reviews On Auditor Consultation Strategies, Tammie Janell Schaefer

Theses and Dissertations

Seeking advice from knowledgeable individuals within the firm is an essential feature of firms' quality control systems and is intended to improve auditor decision making. It is important to understand factors that encourage or discourage auditors from proactively seeking out help and relying on the 'right' people because advice can influence audit judgments. Existing studies in accounting focus on factors that affect how auditors use the advice they obtain during informal consultations. In this study, I examine factors that affect when auditors seek advice, to whom auditors go for advice, and how they present audit issues to the advisor, which …

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Unintended Consequences Of Regulated Contract Structure, Bryan W. Stewart Jan 2013

Unintended Consequences Of Regulated Contract Structure, Bryan W. Stewart

Theses and Dissertations

This study examines the effect of contract structure (fixed versus contingent) and a contextual factor (positive versus negative benefit surprise) on tax professionals' behavior. Regulatory restrictions on contract structure are based on the belief that contingent fee contracts "encourage tax return preparers to take unsupported positions on the taxpayers' returns" (Murphy 1989, p. 2). Experienced tax professionals participated in an experiment investigating the effect of contract structure and benefit surprise on their judgments and decisions. Contrary to regulators' beliefs about the effect of contingent fee structures, I do not find a main effect of contract structure. Rather, results show that …

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Essays On Market Dominance And Price Discovery, James Michael Lockwood Jan 2013

Essays On Market Dominance And Price Discovery, James Michael Lockwood

Theses and Dissertations

In the first essay, I examine the burden of cross-listing prices to adjust to changes in exchange rates. Using a 3-system vector moving average model, I measure the effects of exchange rate shocks on cross-listing stock prices in the home and U.S. markets. My sample consists of 46 cross-listings on the NYSE from Canada, Brazil, and Mexico. Findings indicate that New York prices bear roughly 60% of the adjustment to exchange rates for Canadian and Mexican securities, and roughly 45% for Brazilian securities. The NYSE burden of adjustment varies considerably across firms, ranging from 7% to 100% for Canada, 10% …

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Social Media, A New Revolution In The Field Of Marketing: The Effect Of Information Sharing, Peer Pressure, Entertainment And Emotional Connection On The Attitude Towards The Brand And In Turn The Purchase Intention From The Brand, Sradha Narendra Sheth Jan 2013

Social Media, A New Revolution In The Field Of Marketing: The Effect Of Information Sharing, Peer Pressure, Entertainment And Emotional Connection On The Attitude Towards The Brand And In Turn The Purchase Intention From The Brand, Sradha Narendra Sheth

Theses and Dissertations

Social Media has today become one of the fastest and strongest networking and communication tools. Companies realizing the importance of this new marketing revolution have also ventured into the world of social media. Thus, the purpose of this study is to examine the effect of social media marketing on user's attitude towards the brand present on social media and their purchase intentions from the brand. The relevance of this study will provide great insights to retailers with regard to using multiple social media sites and their features to successfully market their products, retain and grow their customer base.

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