Business Commons^™

Curbing Corporate Inversions: A Study Of National And International Efforts To Establish Corporate Tax Equity, Scott Novak

Independent Study Project (ISP) Collection

In recent years, the number of U.S. companies trying to merge with a foreign company and thereby reincorporate themselves in countries with a lower corporate tax rate – a practice known as corporate inversion – has skyrocketed. The public outcry in 2014 against corporate inversions led the U.S. Treasury to release a series of new anti-inversion regulations, and more policy changes are in the process of being debated. At the same time as this national discussion on the harmful effects corporate inversions have on the U.S. tax base is progressing, the Organization for Economic Cooperation and Development (OECD) is in …

Sources Of Productivity Spillovers: Panel Data Evidence From China, Badi H. Baltagi, Peter H. Egger, Michaela Kesina

Center for Policy Research

This paper assesses sources of productivity spillovers in China's electric and electronic manufacturing industry using a rich panel data-set of 25,360 firms observed over the period 2004-2007. This industry is characterized by its important reliance on technology. In particular, the paper focuses on the role of other firms' productivity as well as productivity shifters in affecting own firm-level total factor productivity. In addition, this paper examines the possible difference between spillovers from foreign-owned units and from units which participate at global markets through exporting in comparison to domestically-owned and non-exporting units. We find evidence of stronger spillovers from exporting firms …

The Effects Of Patent Attributes And Patent Litigation On Control Rights, Alliance Formation And Technological Innovation, Yanxin Liu

Theses and Dissertations

My dissertation consisting of three essays focuses on the role of technological innovations in value distribution within R&D alliance, and the impact of patent litigation on R&D alliance formation and technological innovation. Essays one and two are intended to extend signaling theory with transaction cost economics (TCE) and social embeddedness perspective. Essays two and three investigate the consequences of patent litigation on R&D alliance formation and technological search, respectively. Essay one investigates the empirical relationships between patent attributes and allocation of control rights, and the relationships between patent attributes and up-front payment in R&D alliance contracts. Patent attributes of focal …

Why Do People Give? Similarity Based Persuasion On Charitable Appeals And Self-Presentation On Social Media, Jihye Lee

Theses and Dissertations

Despite the sizable donations and the variety of views to research an individual's charitable motivations, the individual's charitable giving has remained somewhat stagnant. Ever since the economic crisis of 2008, contributions to charities have decreased. Therefore, garnering donations is a significant challenge for charitable organizations. Moreover, for individuals who have decided to make voluntary contributions, determining which of the over 800,000 nonprofit organizations to contribute to can be a challenging task, as well. The question of how nonprofit organizations should foster awareness and receive donations is of critical importance, yet the answer is not quite clear. In the current fierce …

Raising The Bar 3: Essential Finance And Accounting Function Staff Skills, Training Needs And Challenges In Driving Productivity, Clarence Goh

Research Collection School Of Accountancy

Tight manpower environment is likely to continue to be a feature of the Singapore economy. Thus, productivitygrowth is key, for firms to cope with tight labour market and sustaining higher wages.1 Beyond Singapore,productivity is also an area of focus for other Asian economies like Hong Kong and Japan, who face similarchallenges, such as rapidly ageing populations and shrinking workforces.

Does Who We Are Influence What We Say? The Impact Of Organizational Identity On Responses To Ethical Issues, Amy J. Guerber

Graduate Theses and Dissertations

Business organizations frequently face ethical issues which may lead stakeholders to question the competence or integrity of organizational actors. In such cases, the way the organization communicates with its stakeholders can play a critical role in preserving or restoring organizational reputation, financial performance, and trust. Thus, understanding factors that influence organizational communication in the wake of ethical issues is important. Previous research has focused on the impact of situational characteristics on organizational responses and stakeholder reactions to those responses but has not explored the role that organizational characteristics play in shaping firms' responses to ethical issues.

The current study seeks …

Marketing Mutuality: Boundary Spanning Approaches To Marketing Strategy, Alexander Scott Rose

Graduate Theses and Dissertations

This dissertation, arranged in three essays, is grounded firmly in the crossroads of sociology and marketing. Theories of the former inform phenomena of the latter. In particular, the sociological theory of the gift and the rich tradition of anti-utilitarian social science inform contemporary debate regarding the rise of the sharing economy and its much-heralded potential to alter the landscape of the market. Through an ethnography of brand and retail service settings in the particular context of American craft beer festivals, the concept of mutuality is used to provide a line of demarcation between effective and ineffective forms of the sharing …

The Effects Of Religion On Organizational Citizenship Behavior, Joel S. Ivy

Honors Theses

Research shows that religion has numerous effects on how people behave and act, so the goal of this study is to expand the body of knowledge about religion and see if it affects workplace behavior, specifically organizational citizenship behavior. Organizational citizenship behavior (OCB) is discretionary individual behavior that is not directly or explicitly recognized by the formal reward system and promotes the effective functioning of the organization. This study seeks to understand if religion, broken down further into internal and external religiosity, has any effects on how people behave at work. Further, if religion does have an effect on workplace …

“Decentralization Dilemma In Indonesia: Does Decentralization Breed Corruption?”, Glenys Kirana

Independent Study Project (ISP) Collection

Given the pervasiveness of corruption, collusion and nepotism during Suharto’s rule (1967-1998), many people assume that the Reformasi era (1998-present) would introduce a new wave of liberal democratic values, which would consequently reduce corruption in Indonesia. This paper seeks to look at the changes in people’s socio-political incentives to corrupt given the changes in political and legal structure, analyzing it in the context of its contribution to Indonesia’s socio-economic development. Specifically, it centers on how decentralization has affected corruption in the regional districts, legislative, judiciary, and other civil society groups. It is the prominence of the corruption issue in the …

La Educación Y El Lucro No Se Mezclan: Un Examen De Las Políticas Y Las Consecuencias De Los Colegios Particulares Subvencionados En Chile / Education And Profits Don't Mix : A Review Of Policies And The Consequences Of Subsidized Private Schools In Chile, Sophie Sharps

Independent Study Project (ISP) Collection

With the arrival of the dictatorship of Augusto Pinochet in Chile (lasting from 1973-1990) came the implementation of a neoliberal economic model based on tenants such as privatization, deregulation, growth of a free market economy, and a passive government to uphold the private sector. This economic model manifested itself through structural reforms that distinctly changed the function of all institutions, including the educational system. Due to a series of changes in laws and ideology, a new educational sector (referred to as “particular subvencionado”) arose, and has only strengthened and augmented since the end of the dictatorship. In this sector, individuals, …

Understanding Brand Authenticity In Specialized Communities: An Interpretive Qualitative Study Of The Brit Iron Rebels Las Vegas Clan, Sullivan Charles

UNLV Theses, Dissertations, Professional Papers, and Capstones

Postmodern society is marked by a condition where traditional identity markers have degenerated in value. Without the spatial or temporal connection provided by traditional identity markers, individuals look to brands perceived to be authentic to aide in identity construction. Paradoxically, individualized identities need the interpretive support of other likeminded individuals in specialized communities to give legitimacy to constructed identities. These specialized communities often focus around a lifestyle or a brand. This research employed interpretive qualitative methodology to understand authenticity. Semistructured depth interviews were conducted with members of the Brit Iron Rebels Las Vegas Clan to understand the authenticity of Triumph …

Empirical Studies On Interest Rate Derivatives, Xudong Sun

UNLV Theses, Dissertations, Professional Papers, and Capstones

Interest rate models are the building blocks of financial market and the interest rate derivatives market is the largest derivatives market in the world. In this dissertation, we shall focus on numerical pricing of interest rate derivatives, estimating model parameters by Kalman filter, and studying various models empirically. We shall propose a front-fixing finite element method to price the American put option under the quadratic term structure framework and compare it with a trinomial tree method and common finite element method. Numerical test results show the superiority of our front-fixing finite element method in the aspects of computing the option …

Chinese Outbound Tourists Food Consumption In The U.S.: An Extension Of The Theory Of Planned Behavior, Kaiyang Wu

UNLV Theses, Dissertations, Professional Papers, and Capstones

Although Chinese outbound tourists made enormous economic contribution to the U.S. restaurant industry, they seem to have the tendency to consume Chinese cuisine solely during their international trips. This study applies structural equation modeling (SEM) to evaluate different behavioral beliefs' impact on the intentions of Chinese outbound tourist unfamiliar ethnic food consumption in the U.S. Additionally, this research combines the Theory of Planned Behavior (TPB) and food neophobia, a food-related personality trait to better explain Chinese outbound tourists' food rejection behavior in the U.S.

Results of this study showed safety concern, acceptance of table manners, perceived communication gap and food …

A Study Of Airbnb As A Potential Competitor Of The Hotel Industry, Quynh Nguyen

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of the study is to examine Airbnb as a possible competitor of the hotel industry using Peteraf and Bergen’s broad-based competitor identification tool. Unlike existing empirical research on the subject, the study takes a qualitative approach to answer the research question. The results of the study assist hotel operators in determining the competitiveness of Airbnb and the need for a business response to the service.

An Importance-Performance Analysis Of Multigenerational Preferences In Guestroom Technology, Sidian Lan

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study focuses on generational preferences in terms of guestroom technology. The hospitality technology industry has indicated guestroom technology as their highest priority in terms of hospitality technology investment. Previous studies have investigated in-room technology amenities and ranked them in order of importance and performance. However, it is uncertain which guestroom specific technologies should they invest in when it comes to different generations. Each generation is fundamentally different from the others because each generation was born in different eras with different societal changes. These generations have different values, ideas, needs, and communication skills. Hoteliers are investing time and money into …

A Study On Employee Turnover In Shanghai’S Fine Dining Restaurants, Yang Liu

UNLV Theses, Dissertations, Professional Papers, and Capstones

No abstract provided.

A Competency Model For Catering And Event Professionals Using A Modified Delphi Technique, Donnell G. Bayot

UNLV Theses, Dissertations, Professional Papers, and Capstones

As the market for face-to-face meetings and events has grown to one of the largest private sector industries, so has the market for catering, which is the largest budget line item for a meeting or event. Clients have become more demanding and at the same time more price-conscious. This has caused catering professionals and meeting and event planners' job responsibilities to change. Caterers and planners now have more crossover responsibilities and over more varied functional areas than ever before. In response, the National Association for Catering and Events (NACE), as the oldest and largest catering association in the world, formally …

Factors Influencing The Perceived Impacts Of Medical Tourism Development On Quality Of Life, Courtney Suess

UNLV Theses, Dissertations, Professional Papers, and Capstones

A structural model is proposed and empirically examined that investigates factors influencing how residents perceive medical tourism's impact on quality of life domains and behavioral responses. A model based on social exchange is adapted as the basis of theory that medical tourism in a destination will affect community conditions and living experiences, which in turn influence residents' support for its development and tax paying behavioral intentions. Analyzed factors influencing how residents perceive medical tourism's affect on community conditions and living experiences underlying quality of life include overall community satisfaction, satisfaction with healthcare, attitudes towards medical tourism and economic performance.

Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman

Research Collection School Of Accountancy

Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organization’s ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the …

Three Essays On Opinion Mining Of Social Media Texts, Shuyuan Deng

Theses and Dissertations

This dissertation research is a collection of three essays on opinion mining of social media texts. I explore different theoretical and methodological perspectives in this inquiry. The first essay focuses on improving lexicon-based sentiment classification. I propose a method to automatically generate a sentiment lexicon that incorporates knowledge from both the language domain and the content domain. This method learns word associations from a large unannotated corpus. These associations are used to identify new sentiment words. Using a Twitter data set containing 743,069 tweets related to the stock market, I show that the sentiment lexicons generated using the proposed method …

2014-12-01 Meeting Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for December 1, 2014.

Brand Equity Perceptual Mapping: Competitive Landscapes And Consumer Segments In Brand Equity Space, Brian Parker

Journal of Applied Marketing Theory

This study advanced a technique to map brand metrics and theoretically derived diagnostics that depict the relative positions of competitive brand sets and audience segments in a perceptual consumer-based brand equity space. Survey research collected brand equity ratings for two sets of competitive brands (Nike, Converse, Reebok and Toyota, Nissan, Pontiac), used to construct a pair of twodimensional maps that illustrate the brands’ position on brand equity dimensions relative to competitors and demographic-based segments. Paired brand equity indicators resulted in eight map quadrant areas that characterize a brand positioned in that space. The mapping techniques facilitate the strategic application of …

"Trapped Cash" In The Technology Sector: Accounting Disclosures Of Permanently Reinvested Foreign Earnings & Foreign Cash Levels, Russell P. Engel, Bridget M. Lyons

WCBT Faculty Publications

Permanently reinvested earnings in foreign subsidiaries and cash balances held outside the United States have increased dramatically in the technology sector over the past five years. These values, as well as related unrecognized deferred tax liabilities, are significant to investors, regulators and others. We examine disclosures of the largest technology firms over the 2007 to 2013 period and find that, as a group, the firms have increased the information provided but by fiscal 2013 only four of the ten firms disclosed both foreign held cash and an estimate of the unrecognized deferred tax liability related to permanently reinvested earnings.

El Caso De Madygraf (Ex-Donnelley): Una Exploración De La Tensión Entre La Legalidad Y La Legitimidad De Las Empresas Recuperadas En Argentina / The Case Of Madygraf (Ex-Donnelley): An Exploration Of The Tension Between The Legality And The Legitimacy Of Recovered Businesses In Argentina, Maggie Joyce

Independent Study Project (ISP) Collection

In December 2001, Argentina declared the largest economic debt default in history. Following the default, Argentina’s economy spiraled into depression and a severe economic crisis plagued the country. Unemployment skyrocketed, dollar shortages continued, and many businesses closed under financial pressures. As private business and large corporations alike shut their doors indefinitely, oftentimes under the auspices of fraudulent bankruptcies, freshly unemployed workers across the country reclaimed their right to work by occupying their workplaces and eventually putting them back into production. These businesses now under worker control are part of the empresas recuperadas, or recovered businesses, phenomenon. The fight for existence …

A Movement Tool Kit For The Divergent And Convergent Cps Guidelines: Instruction Cards And Activity Floor Mats, Adela Vangelisti

Creativity and Change Leadership Graduate Student Master's Projects

A Movement Tool Kit for the Divergent and Convergent CPS Guidelines:

Instruction Cards and Activity Floor Mats

Movement is as natural to humans as breathing is, and, yet, passivity starts early in schools. We are taught to sit still and in silence for long periods of time. By the time we reach adulthood and enter the workforce, we have almost forgotten our sense of embodiment. This lack of movement is counter-productive, not only to learning but to the development of creativity as well. For this project, I designed a tool to recapture the joy and playfulness of movement. Furthermore, the …

Preliminary 2014 Montana Nonresident Traveler Expenditures And Economic Contribution, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the 2014 preliminary economic contributions, expenditures, and average daily spending of nonresident visitors to Montana.

Barriers To Women In Economic Development, Rachel Ann Rawlings

Undergraduate Honors Capstone Projects

The focus of my research is on Ghana, because I completed a microfinance internship there. The methodology of this research is a combination of direct observation, interviews, and secondary research. Women in Ghana are limited from obtaining greater economic power by formal and informal barriers. Formal barriers are systematic exclusions from resources that prevent women from pursuing greater levels of power, specifically lack of access to capital and unstable political institutions. Informal barriers are perceived by individuals or societies but are not evidenced in the societal structure. Informal barriers that hinder women from progress include community restraints regarding the role …

2014-12-01 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter for December 1, 2014.

International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson

Undergraduate Honors Theses

The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has, …

Volkswagen Chattanooga And Its Battle For Workers' Representation, Bianca C. Fankhauser

Chancellor’s Honors Program Projects

No abstract provided.