Business Commons^™

Atb Information Tracking System, Therese Watkins

Master of Information Systems Capstone Executive Summary

Lincoln College of Technology currently enrolls students who have not obtained their high school diploma or GED. These students are referred to as Ability to Benefit (ATB) students and are under increased scrutiny and governance from the federal government while enrolled in a college program. This project recommended that Lincoln College of Technology’s Dayton Campus adopt an ATB Student Database.

Oblicza Przedsiębiorczości, Agnieszka Postuła, Beata Glinka, Jacek Pasieczny

Monografie/Monographs

Publikacja ta jest skierowana do przedsiębiorców , badaczy, wykładowców i studentów przedsiębiorczości. Szerokie spektrum zagadnień ujętych w monografii oraz różnorodność ujęć podejmowanych problemów mają na celu jak najpełniejsze ukazanie złożoności uwarunkowań rozwoju przedsiębiorczości w XXI wieku.

Challenges Facing Hispanic Entrepreneurs, Stephanie L. Black, Julio Canedo, Kimberly M. Lukaszewski, Dianna L. Stone

Management Faculty Publications (Archived)

No abstract provided.

Who Killed John Wanamaker?, Marvin Lovett, Gerardo A. Miranda

Marketing Faculty Publications

Retailing has grown and continues to contribute significantly to the economy of the Unit-ed States, as well as to most other economies around the world. The study of retailing, as an academic field, continues to grow and evolve. The study of retail history and of its contributors provides beneficial insight. Retail commerce began to flourish in the United States well over a century ago. This study attempts to provide insight into the absence of an original and significant contributor to the field of retailing and marketing, John Wanamaker. In fact, John Wanamaker has been referred to as the “Father of …

It's Not The Serve, But The Return, Marnee J. Dupont

Honors Theses and Capstones

No abstract provided.

Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe

Honors Theses and Capstones

No abstract provided.

Advertising Higher Education In Romania, Anca C. Micu, Madalina Moraru

WCBT Faculty Publications

Romania, a former communist country in Eastern Europe, saw the iron curtain lifted in 1989, and started at that time the transition to a free market economy. The past couple of decades encompass extraordinary changes in the economic structure and environment, with state monopolies being dissolved and private companies entering the market and competing in western manner. The Romanian conversion from central planning to a market-oriented economy provides a fascinating laboratory for research in economic theory and practice (Hefner and Woodward 1999). With the advent of a free market economy and a competitive environment, advertising exited its dormant communist stage …

The Interaction Between Learning Styles, Ethics Education, And Ethical Climate, Leanna Lawter, Tuvana Rua, Chun (Grace) Guo

WCBT Faculty Publications

The purpose of this paper is to investigate how learning styles and learning spaces interact to stimulate deep learning. Specifically the paper investigated the interaction of learning styles with ethics education and the ethical climate to influence the likelihood of engaging in ethical behavior.

Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan L. Delfavero, Ryan Bezner

WCBT Faculty Publications

Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business’ net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Currently, similarities and differences between the accounting systems …

Value-Enhancing Capabilities Of Csr: A Brief Review Of Contemporary Literature, Mahfuja Malik

WCBT Faculty Publications

This study reviews and synthesizes the contemporary business literature that focuses on the role of corporate social responsibility (CSR) to enhance firm value. The main objective of this review is to proffer a precise understanding of what has already been investigated and the findings of those investigations regarding the value-enhancing capabilities of CSR for public firms. In addition, this review identifies gaps in the existing literature, evaluates inconsistent findings, discusses possible data sources for empirical researchers, and provides direction for exploring other promising avenues in future studies. The thrust of the CSR literature largely acknowledges the value-enhancing capabilities of firms’ …

การประยุกต์ใช้กระบวนการลำดับชั้นเชิงวิเคราะห์ในการเลือกทำเลที่ตั้งศูนย์กระจายสินค้า : กรณีศึกษาศูนย์กระจายสินค้าธุรกิจร้านสะดวกซื้อ, วราภรณ์ โลหิตปุระ

Chulalongkorn University Theses and Dissertations (Chula ETD)

งานวิจัยนี้เป็นการประยุกต์ใช้กระบวนการลำดับชั้นเชิงวิเคราะห์ (Analytic Hierarchy Process) ในการกำหนดทำเลที่ตั้งศูนย์กระจายสินค้าแห่งใหม่เพื่อรองรับปริมาณสินค้าที่เพิ่มขึ้นในอีก 3 ปีข้างหน้า โดยมีกรณีศึกษาของงานวิจัย เป็นศูนย์กระจายสินค้าที่ดำเนินธุรกิจด้านการกระจายสินค้าให้กับร้านสะดวกซื้อของบริษัท และนอกจากนี้ยังมีวัตถุประสงค์เพื่อศึกษา และวิเคราะห์ปัจจัยเชิงปริมาณ และปัจจัยเชิงคุณภาพที่มีผลต่อการเลือกทำเลที่ตั้งศูนย์กระจายสินค้าของธุรกิจร้านสะดวกซื้อ กระบวนการลำดับชั้นเชิงวิเคราะห์เป็นกระบวนการสนับสนุนการตัดสินใจที่มีเหตุผลสามารถใช้ในการตัดสินใจ ที่เกี่ยวข้องกับปัจจัยทั้งเชิงปริมาณ และเชิงคุณภาพ อีกทั้งยังสามารถวัดความสอดคล้องของการตัดสินใจในแต่ละปัจจัย และนอกจากนี้งานวิจัยยังได้มีการวิเคราะห์ต้นทุนค่าขนส่งของทางเลือกของที่ตั้งที่พิจารณาประกอบการตัดสินใจร่วมด้วย งานวิจัยได้พิจารณาทางเลือกของที่ตั้งศูนย์กระจายสินค้าจำนวน 3 จังหวัด ได้แก่ จังหวัดนครสวรรค์ จังหวัดปทุมธานี และจังหวัดสุพรรณบุรี โดยพิจารณาปัจจัยต่างๆดังนี้ ต้นทุนค่าขนส่ง ต้นทุนการลงทุน แรงงาน ความเสี่ยงน้ำท่วม การเข้าถึงถนน การเข้าถึงลูกค้า และทัศนคติของชุมชน การวิจัยได้นำปัจจัยและทางเลือกของทำเลที่ตั้งศูนย์กระจายสินค้า มาพัฒนาเป็นโครงสร้างแผนภูมิลำดับชั้นตามกระบวนการลำดับชั้นเชิงวิเคราะห์ ผลการวิจัยพบว่า ผู้ตัดสินใจให้ความสำคัญกับปัจจัยตามลำดับความสำคัญ ดังนี้ ต้นทุนค่าขนส่ง การเข้าถึงลูกค้า ความเสี่ยงน้ำท่วม แรงงาน ต้นทุนการลงทุน ทัศนคติของชุมชน และการเข้าถึงถนน และผู้ตัดสินใจให้ความสำคัญของทางเลือกภายใต้ปัจจัยต่างๆ ตามลำดับความสำคัญ ดังนี้ จังหวัดนครสวรรค์ จังหวัดปทุมธานี และจังหวัดสุพรรณบุรี เมื่อพิจารณาร่วมกับผลการวิเคราะห์ต้นทุนค่าขนส่งพบว่า ทางเลือกที่เหมาะสมที่สุดคือจังหวัดนครสวรรค์ซึ่งมีต้นทุนค่าขนส่งต่ำที่สุด

Innovative Wind Energy Micro-Generation System: A Case Study For Rooftop Turbine Ventilator, Ponnson Kaewtip

Chulalongkorn University Theses and Dissertations (Chula ETD)

Wind micro-generation has become an approach for new age wind energy. Whereas, the conventional and centralized wind farms only work well with wind speed beyond 8 m/s, these are only capable when locating within the remote wind zones. To develop wind-power generation that can generate electricity right at point of uses, will reduce transmission and distribution losses and minimize investment costs. This study uses innovative approach to develop Vertical Axis Wind Turbine (VAWT), through redesign and modification an internal frame of standard rooftop ventilators, transforming into Rooftop Turbine Ventilator (RTV) micro-generation system, based on VAWT. In order to cope with …

Wild Florida: Tourism Before Disney, Exhibit Brochure, Amanda Richards

Rosen Library Exhibits

No abstract provided.

Idiosyncratic Deals To Employee Outcomes: Mediating Role Of Social Exchange Relationships And Social Comparison And Moderating Role Of Unit Climate, Satvir Singh

Open Access Theses & Dissertations

The individualized work related agreements known as idiosyncratic deals (i-deals), that are negotiated between the employee and the employer has been shown to affect employee outcomes. Researchers have used social exchange theory to explain the relationship between i-deals and outcomes. In this study, I suggest that social comparison theory, in addition to social exchange theory, can be used to explain the effect of i-deals on employee outcomes. Because i-deals are different for each employee, the social comparisons employees make, affect their work attitudes and behaviors. This study explains the process through which i-deals lead to positive employee outcomes in the …

Three Essays On Auditor Industry Specialization, Ankita Singhvi

Open Access Theses & Dissertations

This Dissertation consists of three separate but related essays examining auditor changes, auditor industry specialization and audit fee premiums.

The first essay investigates whether audit committee characteristics affect the types of auditor changes from an industry specialist auditor to a non-industry specialist auditor or the reverse. I examine whether selection of an external auditor is affected by audit committee characteristics such as: 1) number of meetings, 2) number of members on the audit committee, 3) proportion of auditing experts and, 4) proportion of financial experts. The findings show that a greater proportion of auditing experts on the audit committee positively …

3d Printing As A Consumer Technology Business Model, Gail Brooks, Kim Kinsley, Tim Owens

Business

Although the technology for 3D printing has been around for more than three decades, its full potential is just beginning to be realized in the business world. Ideas for 3D printing run the gamut from the hobbyist printing jewelry and toys to the medical industry researching 3D printing of human organs. One way businesses are utilizing 3D printing is through support services within their own business processes, referred to in this paper as a consumer technology business model. As with any emerging use of a technology, legal and ethical issues will arise. This paper shows how 3D printing has evolved, …

Facilitating Successful Failures, Michelle M. Harner, Jamie Marincic Griffin

Faculty Scholarship

Approximately 80,000 businesses fail each year in the United States. This article presents an original empirical study of over 400 business restructuring professionals focused on a critical, arguably contributing factor to these failures—the conduct of boards of directors and management. Anecdotal evidence suggests that management of distressed companies often bury their heads in the sand until it is too late to remedy the companies’ problems, a phenomenon commonly called “ostrich syndrome.” The data confirm this behavior, show a prevalent use of loss framing, and suggest trends consistent with prospect theory. The article draws on these data and behavioral economics to …

Food Imports Under Foreign Exchange Constraints In The Cfa’S Franc Zone Of Sub-Saharan Africa (Ssa), Seydina Ousmane Sene

Theses and Dissertations--Agricultural Economics

To respond to the high imported food prices in their domestic markets, net food importing countries in the Communauté Financière Africaine (CFA) zone^[1] are adjusting their import tariffs and homologate domestic prices of imported commodities such as rice, wheat, maize, and sugar. This research uses a multivariate specification of error correction model (VECM) of estimation to investigate the link between food imports, world price index of rice, wheat, maize and sugar, real effective exchange rates, domestic food production, GDP, and trade openness in the short and long run. The data are on each homogenous commodity from 1969 to 2012. …

Essays On The Value Of A Firm’S Eco-Friendliness In The Financial Asset Market, Muhammad S. Ahmadin

Theses and Dissertations--Agricultural Economics

This dissertation presents three different closely related topics on the value of eco-friendliness in the financial market. The first essay attempts to estimate hedonic stock price model to find a contemporaneous relationship between stock return and firms’ environmental performance and recover the value of investor’s willingness to pay of eco-friendliness. This study follows stock and environmental performances of the 500 largest US firms from 2009 to 2012. The firms’ environmental data come from the Newsweek Green Ranking, both aggregate measures: green ranking (GR) and green score (GS), and disaggregate measures: environmental impact score (EIS), green policy and performance score (GPS), …

The Future Of General Jurisdiction: The Effects Of Daimler Ag V. Bauman, Stephanie Denker

Fordham Journal of Corporate & Financial Law

The Due Process Clause requires a court to have jurisdiction over a lawsuit before binding the parties to its judgment. However, before 2014, the Supreme Court had not addressed whether a court could impute a subsidiary's contacts to its parent corporation for jurisdictional purposes. Because of this oversight, the Courts of Appeals split over how to impute a subsidiary's contacts. Some courts apply the agency test, while other courts apply variations of the alter ego test. As a result, courts inconsistently asserted jurisdiction over multinational corporations, leading plaintiffs to forum shop and corporations to speculate which forums might assert jurisdiction …

Politics In The American Airlines-U.S. Airways Merger And Antitrust Settlement, Michelle Chan

Fordham Journal of Corporate & Financial Law

American Airlines was one of the airline industry’s darlings. A legacy airline, it was a household name, a massive entity, employed thousands, and commanded a fearsome presence among other industry players like unions and airport terminals. However, with ballooning costs and the red ocean airline industry’s evolution, American Airlines’ parent company, AMR, was forced into bankruptcy in November 2011. To emerge from Chapter 11, American Airlines and U.S. Airways announced plans to merge and come out a stronger, larger airline in February 2013. The Department of Justice Antitrust Division shortly thereafter filed a lawsuit opposing the merger, alleging it would …

Solving Charity Failures, Brian L. Frye

Law Faculty Scholarly Articles

“Crowdfunding” is a way of using the Internet to raise money by asking the public to contribute to a project. In the past, asking a large number of people to contribute small amounts of money to a project was expensive and inefficient for most organizations and individuals. By greatly reducing transaction costs, crowdfunding enables anyone to inexpensively and efficiently seek small contributions to a project. While crowdfunding is a new model of fundraising, it has already transformed funding for the arts. For example, the crowdfunding platform Kickstarter distributed more than forty million dollars to the creators of almost seventy-five hundred …

Trusteed Individual Retirement Accounts - Risk Management & Client Benefits In The Wake Of Clark V. Rameker, Brian J. Halsey, Julie D. Pfaff, Jennifer C. Halsey

Accounting Faculty Publications

No abstract provided.

Dark Tourism, Exhibit Brochure, Schuyler Kerby

Rosen Library Exhibits

No abstract provided.

Understanding Individual Tax Compliance: Advanced Deductions And Related Issues, Kevin E. Flynn, Phyllis Belak, Glenn S. Soltis

Accounting Faculty Publications

We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a student’s federal income tax education. The assignment could be used as a template when teaching students how to prepare a federal individual income tax return using the actual forms and schedules prepared by the Internal Revenue Service (IRS). This case is relevant for two reasons: 1) it is contemporary in that it consists of the most recent tax year (2013), and 2) it is highly useful as it comprehensively examines concepts typically covered in the later chapters of …

Managerial Process Of Discount Decision-Making In The Lodging Industry: The Role Of Human Agency, Seung Hyun Lee

Electronic Theses and Dissertations

Management faces a paradox in managing discrepancies between actual demand and expected demand in daily operations, thereby requiring constant adjustments in pricing under the supervision of management in the short term. The purpose of this study is to determine how discount choices are created and to understand information processing related to the pricing and discounting decision-making process as well as narrating the events, stages, and cycles of choices made by hotel managers. This study also determines the role of human judgment based on contextual factors in the decision-making process. This mixed methods research design consists of three steps: observation, classification, …

Customer Evaluation Of Managers' Responses To Online Complaints, Eric Olson

Electronic Theses and Dissertations

Managers have begun to respond to customers' online reviews of services on online review websites. However, it is not known how viewers evaluate company-initiated service recovery in the form of manager responses to online reviews. This research has three objectives: (1) to explore how managers are currently responding to electronic word of mouth; (2) to investigate whether a manager's response to electronic negative word of mouth (eNWOM) positively influences viewers' behavioral intentions; (3) to examine which elements in a manager's responses increases viewers' evaluations of trust and behavioral intentions towards the company. Three studies were conducted, one for each objective. …

Patents As Business Intelligence Tools, Amy Jansen

Librarian Publications

As most entrepreneurs and business owners can tell you, one of the most significant considerations that companies face is how to protect their work. Managing intellectual property is now integrated with overall business models and corporate strategy. For this reason, patents have become crucial strategic pieces in business and competitive intelligence in the twenty-first century. Having the right patents, and even more importantly, knowing how to use them can either bolster or harm a company. As technology and rapid advancements in innovation become the cornerstone of corporate success, companies’ research and development (R & D) and patent spending have become …

Is Neuromarketing Ethical? Consumers Say Yes. Consumers Say No, Jason Flores, Arne Baruca, Robert Saldivar

WCBT Faculty Publications

Advancements in the development of neuroscience have created the capacity for neuroscientific methods to be applied to marketing science and ultimately marketing practice. As a relatively nascent subfield in marketing, neuromarketing applies neuroscientific methods to study consumer reactions to specific marketing related stimuli. This study analyzes the use of neuromarketing by for-profit and non-profit organizations from an ethical perspective based on consumers’ point of view. The implications of consumers’ ethical judgments are also explored.

The empirical evidence indicates that consumers perceive the use of neuromarketing-based marketing tactics by for-profit organizations to be unethical, yet the same tactics are considered ethical …

Age Differences In Attraction To Instrumental And Symbolic Organziational Attributes, Katherine Joan Roberto

Management Dissertations - Archive

As the demographic landscape in business continues to get more diverse, the need to examine what attracts individuals of different demographic attributes to organizations becomes increasingly more important. This study examined the extent to which individuals across different age groups were attracted to organizations offering different incentives. Specifically, it examined whether the presence of symbolic attributes (work-life balance or corporate social responsibility statements) affected people of different ages in their ratings of attraction to organizations. It also looked at the effect of these symbolic attributes on attraction to an organization over and above the instrumental attribute of pay. The results …