Business Commons^™

Use Of Funds In A Nonprofit Organization As Predictor Of Organizational Effectiveness And Efficiency, Throstur B. Thordarson

Dissertations

Purpose. The purpose of this study is to explore predictive relationships between how funds are used in a religious not-for-profit organization (NPO) and member recruitment. Financial data, from Seventh-day Adventist conferences at the organizational level, were correlated with data on membership recruitment from these same conferences.

Method. This study used a linear time-series analysis where relationships between variables and past values were explored over a 12-year period. Financial data were collected from year-end audited statements and financial activity statements. Published statistical records were used to collect data on membership and member donations.

Findings. This study concludes that Seventh-day Adventist …

R&D Performance Business Plan, Daniel R. Wiacek

Senior Honors Theses and Projects

No abstract provided.

The Role Of American Culture In The Convergence Process Of International And United States Financial Accounting Principles, Umarbek U. Rabbimov

Senior Honors Theses and Projects

The aim of this study is to analyze the role of American culture in the process of the International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles convergence.

Mgmt 175: Information Strategies For Management Students (Spring 2013 Cohort), Ilana Barnes, Hal Kirkwood, Mary Dugan

IMPACT Symposium

Our poster will focus on the process of creating and maintaining a technology-enabled flipped classroom to enable information. In the 2013 school year, a team of librarians in the Parrish Library for Management and Economics transformed a business information literacy course from a traditional lecture, 40-student, computer-lab class into multiple sections of a flipped, 70 student, computer-less class in order to meet the request of the department that the successful course be required for all 500 students. It may be particularly useful for instructors who have struggled with how to deliver literacy instruction uniformly across large populations (such as the …

Private Equity Firms As Gatekeepers, Elisabeth De Fontenay

Faculty Scholarship

Notwithstanding the considerable attention private equity receives, there continues to be substantial confusion about what private equity does and whether this creates value. Calls for more aggressive regulation of the industry reflect a skeptical view of private equity as—at best—a zero-sum game, in which profits are generated only at the expense of other constituencies. The standard defense of private equity points to its corporate governance advantages as a source of value. This Article identifies an overlooked and increasingly important way in which private equity creates value: private equity firms act as gatekeepers in the debt markets. As repeat players, private …

The Bankruptcy-Law Safe Harbor For Derivatives: A Path-Dependence Analysis, Steven L. Schwarcz, Ori Sharon

Faculty Scholarship

U.S. bankruptcy law grants special rights and immunities to creditors in derivatives transactions, including virtually unlimited enforcement rights. This article argues that these rights and immunities result from a form of path dependence, a sequence of industry-lobbied legislative steps, each incremental and in turn serving as apparent justification for the next step, without a rigorous and systematic vetting of the consequences. Because the resulting “safe harbor” has not been fully vetted, its significance and utility should not be taken for granted; and thus regulators, legislators, and other policymakers—whether in the United States or abroad—should not automatically assume, based on its …

Does Board Independence Reduce The Cost Of Debt?, Michael Bradley, Dong Chen

Faculty Scholarship

Using the passage of the Sarbanes-Oxley Act and the associated change in listing standards as a natural experiment, we find that while board independence decreases the cost of debt when credit conditions are strong or leverage low, it increases the cost of debt when credit conditions are poor or leverage high. We also document that independent directors set corporate policies that increase firm risk. These results suggest that, acting in the interest of shareholders, independent directors are increasingly costly to bondholders with the intensification of the agency conflict between these two stakeholders.

A Difficult Conversation: Corporate Directors On Race And Gender, Kimberly D. Krawiec, John M. Conley, Lissa L. Broome

Faculty Scholarship

This symposium essay summarizes our ongoing ethnographic research on corporate board diversity, discussing the central tension in our respondents’ views – their overwhelmingly enthusiastic support of board diversity coupled with an inability to articulate coherent accounts of board diversity benefits that might rationalize that enthusiasm. As their reactions make clear, frank dialogue about race and gender – even a seemingly benign discussion of diversity’s benefits – can be a difficult conversation.

Regulating Systemic Risk In Insurance, Daniel Schwarcz, Steven L. Schwarcz

Faculty Scholarship

As exemplified by the dramatic failure of AIG, insurance companies and their affiliates played a central role in the 2008 global financial crisis. It is therefore not surprising that the Dodd-Frank Act—the United States’ primary legislative re-sponse to the crisis—contained an entire title dedicated to insurance regulation, which has traditionally been the responsibility of individual states. The most important insurance-focused reforms in Dodd-Frank empower the Federal Reserve Bank to impose an additional layer of regulatory scrutiny on top of state insurance regulation for a small number of “systemically important” nonbank financial companies, such as AIG. This Article argues, however, that …

Do The Securities Laws Matter? The Rise Of The Leveraged Loan Market, Elisabeth De Fontenay

Faculty Scholarship

One of the enduring principles of federal securities regulation is the mantra that bonds are securities, while commercial loans are not. Yet the corporate bond and loan markets in the U.S. are rapidly converging, putting significant pressure on the disparity in their regulatory treatment. As securities, corporate bonds are subject to onerous public disclosure obligations and liability regimes, which corporate loans avoid entirely. This longstanding regulatory distinction between loans and bonds is based on the traditional conception of a commercial loan as a long-term relationship between the borrowing company and a single bank, in contrast to bonds, which may be …

Extraterritorial Impacts Of Recent Financial Regulation Reforms: A Complex World Of Global Finance, Lawrence G. Baxter

Faculty Scholarship

No abstract provided.

Comments On The September 29, 2014 Fsb Consultative Document, ‘Cross-Border Recognition Of Resolution Action’, Steven L. Schwarcz, Mark Jewett, Bruce Leonard, Catherine Walsh, David Kempthorne

Faculty Scholarship

This CIGI Paper No. 51 was released on December 3, 2014 by the Centre for International Governance Innovation (CIGI) as a response to the Financial Stability Board’s (FSB) Consultative Document, “Cross-Border Recognition of Resolution Action.” Principally authored by CIGI Senior Fellow Steven L. Schwarcz (who works with the think tank’s International Law Research Program), the Paper comments on the policy measures proposed by the FSB, an international body that monitors and makes recommendations about the global financial system, to address the cross-border legal uncertainties of troubled systemically important financial firms. In that context, the Paper explains why a statutory approach …

Cheating On Their Taxes: When Are Tax Limitations Effective At Limiting State Taxes, Expenditures, And Budgets?, Colin H. Mccubbins, Mathew D. Mccubbins

Faculty Scholarship

No abstract provided.

The Effect On Stockholder’S Wealth On Critical Systems Failure And Remedy: The Boeing 787 Case, Jayendra Gokhale, Sunder Raghavan, Victor J. Tremblay

Accounting, Economics, Finance, and Information Sciences - Daytona Beach

In this paper we analyze the effect of Boeing Dreamliner 787’s battery problems on stockholder wealth. Using the event study methodology, we show that the recall in January of 2013 initially caused the company’s cumulative abnormal returns to fall by almost 4% in four trading days after the recall. This was followed by an announcement by two major airlines to ground all of the 787 Dreamliner jets. The FAA also ordered all US airlines to ground their 787s and announced an investigation to review all critical systems of 787s. However within four months of the investigation, FAA approved Boeing’s revisions …

Promoting Innovation And High-Tech Entrepreneurship In Historically Black Colleges And Universities: An Exploratory Research, Bivek Adhikari, Alexis Bliese, Elon Davis, Leila Halawi

Publications

This study explores the current state of innovation and high-tech entrepreneurial initiatives in Historically Black Colleges and Universities (HBCUs). Previous research showed that institutions’ environment, faculty empowerment, organizational trust, early stage capital, innovation centers and innovative teaching practice had a major effect to support innovation and foster tech-entrepreneurship. We present our conceptual model. The final section explains the current state of research and implications for future research are discussed.

A National System Of Reciprocity In The Fire Service, Bill Hicks

Online Theses and Dissertations

This paper reviews literature from on line, research papers, dissertations, conference proceedings, and monthly periodical sources discussing firefighter certifications to identify the current status of reciprocity in the U.S. Fire Service, as well as the components that make up the necessary steps to achieve a national system of reciprocity for fire service professionals. Accreditation (NFPA, 2011), programs, and agencies (IFSAC, 2012), (ProBoard, 2012) already exists to insure the levels of training set by nationally accepted standards (NFPA, 2013) are being meet by training providers, and are possessed by fire service professional. A model system that the fire service is already …

Biztech Winter 2014, Southern Adventist University

BizTech – School of Business Newsletter (Retired)

The winter 2014 edition of BizTech features articles on Principles of Accounting 1, experience outside the classroom, ENACTUS, and Newbold.

An Analysis Of Nontechnical Game Theory On Laboratory Sales Trainees In Saudi Arabia, Akram Abdul Cader

International Journal of Applied Management and Technology

The purpose of this case study was to analyze 6 months of training application in a nontechnical game theory setting. Three laboratory sales trainees were studied using training reports that logged their strategic decisions and the amount of sales they obtained from their clients. A pure strategy game theory analysis was conducted on the decisions by the sales trainees. Two types of strategies were derived from the study: (a) allocentric and (b) egocentric. The egocentric strategies yielded higher personal payoffs, while the allocentric strategies yielded higher organizational payoffs. Training intervention was withheld during the 6-month period in order to allow …

Crummer Suntrust Portfolio Recommendations: Crummer Investment Management [2014], Elena Anemogiannis, Tatiana Castillo, Saken Smailov, Juan Iznaga, Christopher Simmonds, Garrett Flick, Thomas Trevisani, Charles Ward, Ang Li

Crummer Truist Portfolios

On balance, we believe the market will move modestly higher in the short-term. As we believe the economy is still recovering, we recommend over weighting the portfolio in cyclical sectors and underweighting countercyclical sectors. Like all soothsayers, we can only hope our glass is half‐full.

The Effects Of Food Safety Standards On Trade And Welfare: The Case Of Eu Shrimp Imports, Xiaoqian Li

Theses and Dissertations--Agricultural Economics

This research explores the link between a gravity model and welfare frameworks and then applies the quantitative model system to analyze how trade and welfare is affected by the Minimum Required Performance Limits (MRPL) in the shrimp importing market of European Union.

The quantitative model system consists of two parts: first, this study uses the “phi-ness” gravity model to investigate the trade effects of MRPL on EU shrimp market. The “phi-ness” gravity model partitions the standard variables to avoid biased estimation caused by the correlation between time and country fixed effects and policy variables. The Poisson Pseudo Maximum Likelihood (PPML) …

Testimonial About The Usfsp Digital Archive, Christopher Davis

USF St. Petersburg Campus Faculty Publications

No abstract provided.

Discourses Of Inter-Expertise Creative Collaborative Performance In The Terra Nova Of Dublin’S Science Gallery, Diane Tangney, Olivia Freeman, Brendan O'Rourke

Conference papers

Discourses of creativity tempt us with promises of treasures from terra incognito (Cox, 2005). Creativity is central to the enterprise culture of our age and there is a dark side to such temptations (O'Rourke, 2010;Osborne, 2003; Rehn & De Cock, 2009). Creativity’s role in the enterprise culture may mean that like other aspects of enterprise culture, though many are called, few are chosen (Ainsworth & Hardy, 2008). This paper presents preliminary findings on data deriving from a larger project investigating creativity on the interactions between some special people that might be expected to be particularly creative (discipline experts from different …

Theresource, Georgia Southern University

Human Resources Newsletter

• Legal Affairs Boot Camp
• Cutting Through the Red Tape Series
• Personnel Action Form Training
• Classifying Compensation
• Preventing Harassment
• Assertive Communication
• Managing Conflict
• Building a Confident Retirement
• "The Care of a System Upgrade"
• Open Enrollment
• Spring Student Employment Job Fair is a Success!
• Recruiting Staff Positions
• Lead by Example
• Jersey Mike's Coupon
• Wellness

Vlerësimi Dhe Menaxhimi I Rrezikut Kreditor Në Institucione Bankare, Kaltrinë Matoshi

Theses and Dissertations

Sektori financiar është një ndër akterët më të rëndësishëm ekonomik të çdo vendi. Kjo për arsye që roli i sektorit financiar është në kanalizimin e kursimeve tek investitorët potencial. Rëndësia e këtij sektori shtrihet në të gjithë fushat e ekonomisë së një vendi, duke stimuluar në mënyrë direkte dhe indirekte zhvillim ekonomik. Pesha e sektorit financiar në çdo ekonomi është shumë relevante, mirëpo në të njejtën kohë edhe rreziqet e sektorit financiar janë po aq relevante. Një shembull mjaft i njohur për të gjithë është kriza e fundit financiare që u materializua në vitet 2007/2008, si konsekuencë e veprimeve shumë …

Krijimi I Ambientit Mbështetës Për Bizneset Fillestare Në Kosovë, Ajete Kosumi

Theses and Dissertations

Duke pasur parasysh kufizimet e këtij hulumtimi si: kufizimi në kohë, mungesa e burimeve, si dhe kufizime të tjera të kësaj natyre imponuan që të dhënat e përdorura të mblidhen kryesisht përmes literaturës, internetit, publikime të ndryshme nga institute për hulumtim si dhe intervista e realizuar me anë të pyetsorëve me disa nga bizneset fillestare nga e cila kemi marrë informata të cilat edhe i kemi përdorur në këtë hulumtim.

Finalizimi i këtij punimi do të mundëson edhe adresimin adekuat të vështirësive dhe problemeve me të cilat ballafaqohen bizneset, si dhe do të mundëson ofrimin e rekomandimeve te masave adekuate …

Research Week 2014, Linda Gardiner

Office of Research Institutional Research and Scholarship

No abstract provided.

الإبداع المحاسبي من خلال معايير المحاسبة الدولية, بوهرين فتيحة, مرازقة صالح

Muthanna Journal of Administrative and Economics Sciences

أصبح مفهوم الإبداع المحاسبي محل إهتمام كبيرجدا من قبل الباحثين المهتمين بميادين المعرفة المالية والمحاسبية وكذالك من قبل المحاسبين والمراجعين ’وقد أزداد هذا الإهتمام نتيجة للأزمة المالية العالمية الأخيرة والتي أدت إلى انهيار عدة شركات كانت رائدة في مجال عملها نتيجة لنقص الشفافية في عرض البيانات المحاسبية المتعلقة خاصة بالتدفقات المالية والتلاعب المقصود بالحسابات و من أجل التحكم في النشاط الإقتصادي والتدفقات المالية الناتجة عنه عملت الهيئات المهتمة بالعمل المحاسبي والمالي على وضع معايير التقارير المالية الدولية من أجل تحسين عملية العرض، التقييم التسجيل و الإفصاح المحاسبي. و عليه موضوعنا سيتناول معايير التقارير المالية كشكل للإبداع المحاسبي مركزين على عرض …

Alternative Funding Mechanisms For State Transportation Systems In Predominantly Rural States, John E. Anderson, Eric Thompson

Bureau of Business Research Publications

The Transportation Research Board of the National Academies has identified a number of research needs related to alternative transportation finance systems. Alternatives are needed because motor fuels taxes are proving to be insufficient to fund operation and maintenance costs of the transportation system. The long-term trend is likely to be continuing use of motor fuel taxes, supplemented by, or transitioning to, use-based fees. Current research in progress in this area is focused on designing variable fees that will internalize congestion externalities in urban areas. These approaches are particularly well suited to highly urbanized areas, but other approaches may be required …

An Extensive Analysis And Testing Of Wedding Dress Fabric, Margaret Krdu

Master's Theses and Doctoral Dissertations

This material analysis explores polyester satin, polyester chiffon, nylon tulle, silk organza, and silk taffeta that are utilized in the wedding gown industry today. Each of the five fabrics are extensively tested in the laboratory to determine cover factor, drape, abrasion, crocking (wet & dry), stiffness, tensile strength, and seam strength. These fabric properties are usually considered to have significant effects on the garment performance. The results from these tests are analyzed, giving a better understanding of each fabric’s individual characteristics to help dressmaking designers further their knowledge and better construct their wedding dress garments.

Eastern Michigan University Graduate Catalog, 2014-2015, Office Of The Registrar

Graduate Catalogs

No abstract provided.