Business Commons^™

Communication Neutrosophic Routes, Florentin Smarandache, Ştefan Vlăduţescu

Branch Mathematics and Statistics Faculty and Staff Publications

Any manifestation of life is a component of communication, it is crossed by a communication passage. People irrepressibly generate meanings. As structuring domain of meanings, communication is a place where meanings burst out volcanically. Manifestations of life are surrounded by a halo of communicational meanings. Human material and ideatic existence includes a great potential of communication in continuous extension. The human being crosses the path of or is at the intersection of different communicational thoroughfares. The life of human beings is a place of communication. Consequently, any cognitive or cogitative manifestation presents a route of communication. People consume their lives …

Multi-Criteria Decision Making Based On Dsmt-Ahp, Jean Dezert, Jean Marc Tacnet, Mireille Batton-Hubert, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

In this paper, we present an extension of the multicriteria decision making based on the Analytic Hierarchy Process (AHP) which incorporates uncertain knowledge matrices for generating basic belief assignments (bba’s). The combination of priority vectors corresponding to bba’s related to each (sub)- criterion is performed using the Proportional Conflict Redistribution rule no. 5 proposed in Dezert-Smarandache Theory (DSmT) of plausible and paradoxical reasoning. The method presented here, called DSmT-AHP, is illustrated on very simple examples.

The Effect Of Kernel And Bandwidth Specification In Geographically Weighted Regression Models On The Accuracy And Uniformity Of Mass Real Estate Appraisal, Paul E. Bidanset, John R. Lombard

School of Public Service Faculty Publications

The article presents a study which examines the performance of kernel and bandwidth specification in geographically weighted regression (GWR) models in mass real estate appraisal. The kernels employed in the study are the bi-square kernel and the Gaussian kernel. Data from the sales of single-family homes in Norfolk, Virginia from 2010 to 2012 are highlighted.

Intermediate Inputs And External Economies, Haiwen Zhou

Economics Faculty Publications

Is the degree of external economies (at the industry level) higher than the degree of internal increasing returns (at the firm level)? If so, what is the exact source of this difference? In the general equilibrium model in which firms producing final goods choose the degree of specialization of their technologies, external economies arise from the usage of intermediate inputs and the existence of internal increasing returns. It is frequently assumed that increasing returns are absent at the firm level while present at the industry level. In this model, the existence of increasing returns at the firm level is necessary …

International Trade With Increasing Returns In The Transportation Sector, Haiwen Zhou

Economics Faculty Publications

In this general equilibrium framework, the transportation sector is modeled as a distinct sector with increasing returns. A more advanced technology has a higher fixed cost but a lower marginal cost of production. Even with both manufacturing firms and transportation firms engaged in oligopolistic competition and optimally choosing their technologies, the model is tractable and results are derived analytically. Technology adoptions in the manufacturing sector and transportation sector are reinforcing, and multiple equilibria may exist. Firms choose more advanced technologies and the prices decrease when the size of the population is larger.

Adapting To Change: The State Of Singapore Private Enterprise In China, Wilfred How, Caroline Yeoh

Research Collection Lee Kong Chian School Of Business

One of the most affluent and developed nations in its region, the city-state of Singapore relies largely on tapping global resources for economic growth, to ameliorate its tiny land area and accompanying lack of natural resources. Its current prominence is to a great degree owing to an early recognition of the need for such, and a well-documented stratagem of expanding its foreign direct investments (FDIs) as a means to stimulate economic development (Huff, 1995; Murray and Pereira, 1995) and strengthen the city-state’s ‘external economy’ - one which saw the island progress through a number of distinct phases of overseas investment …

Jms At 50: Trends Over Time, Timothy Adrian Robert Clark, Mike Wright, Zilia Iskaujina, Philip Garnett

Research Collection Lee Kong Chian School Of Business

We present an analysis of the articles published in the Journal of Management Studiessince its inception to assess to what extent JMS has: maintained its leading international ranking; maintained its founding mission as a broad based management journal; and remained a broad based management journal compared to other general management journals. In terms of its impact factor and citations despite reaching a low point in 2001, we find that JMS today ranks higher than it has ever done throughout its 50‐year history. From our content analysis covering the life‐cycle of JMS, we find four areas have been the most frequently …

A Survey Of Social Media: Perceived Effectiveness In Marketing Among Individual Nascar Tracks, Amanda E. Greene, Andy Dotterweich, Mauro Palmero, Don Good

ETSU Faculty Works

The purpose of this study was to examine the use of and attitudes toward social networking as a tool for use by NASCAR speedways and to gauge track perceptions on the effectiveness of social media as a marketing tool. Individual NASCAR tracks were surveyed (n=22, 84.6% response) to explore current track social media practices and the potential impact of social networking sites on NASCAR marketing and consumer relations. Results found that individual tracks as well as the two major ownership groups highly agreed about issues concerning the use of social media to increase sales and to develop fan bases. However, …

Sports Events Attended By Americans: What And Why?, Sam Fullerton, Tammy Mccullough, Larry G. Neale

AMTP Proceedings 2014

A sample of 956 consumers who had attended a spectator sports event provided insight into what sport they last witnessed as part of the live audience. The data were collected in a major market with all four North American leagues plus major and mid-major collegiate sports and an abundance of minor league and other recreational sports. The respondents also identified the primary motive for attending. They also provided their age and gender. The results identified 41 different sports and 34 unique motives for attending. Age and gender were shown to be related to several, but far from all, of the …

Influences On Reported Nonprofit Lobbying Efforts, Alyson Partain

MPA/MPP/MPFM Capstone Projects

The nonprofit sector holds an interesting role in democracy, as this segment balances the powers of government and business by providing a way to cultivate social justice and afford people a means of acting and promoting interests outside of the government and private sectors. Nonprofit organizations therefore allow people to join together in providing services and programs that strengthen the communities in which they act. Advocacy involves identifying, embracing, and promoting a cause, especially by educating the public about their organization, whether this is through public engagement, coalition building, or lobbying.

Lobbying is a specific but critical component of general …

Relative Effects Of Lower-Order And Higher-Order Quality Of Work Life On Employee Job Satisfaction And Life Satisfaction: Case Studies Of Service And Manufacturing Sectors In Thailand, Kalayanee Senasu, Anusorn Singhapakdi

Marketing Faculty Publications

This research investigates the relative effects of lower-order and higher-order aspects of quality of work life (QWL) on employee job satisfaction and overall life satisfaction in Thai workplaces. The data were collected by means of questionnaires mailed to employees of 6 selected companies-3 companies in each of the service and manufacturing sectors in Thailand with respective response rates of 72 and 74 percent. The results reveal that the two aspects of QWL in all companies have a positive impact on both aspects of employee satisfaction: job satisfaction and overall life satisfaction. The results also reveal a generally more important role …

How Corporate Cultures Drive Advertising And Promotion Budgets Best Practices Combine Heuristics And Algorithmic Tools, Douglas West, John B. Ford, Paul W. Farris

Marketing Faculty Publications

This study provides a survey of the methods used by U.S. advertisers to set advertising and promotions budgets and the effects of culture, risk, and organizational experience on these choices. Findings suggest that heuristics provide checks on analytically based budget methods and may also help managers deal with risks. Understanding the role played by heuristics in budgeting provides the first step toward process improvements in advertising and promotions budgeting.

Political Rights And Reported Accounting Numbers: An International Study, Chu Chen

Open Access Theses & Dissertations

I examine how managers' behaviors, including earnings management and conservatism, are influenced by the political environments in 38 countries. The results indicate that greater political rights are associated with better earnings quality and more conservative reporting. I find that political institutions substitute for legal institutions in terms of managers' discretional behaviors. Specifically, a marginal increase in political rights will produce a smaller reduction in earnings management behaviors in a country with better investor protection. Similarly, a marginal increase in political rights will encourage a less improvement on accounting conservatism in a country with better investor protection.

A Social Exchange Perspective: The Mediating Effect Of Customers' Perceived Overall Justice And Affect In The Relationship Between Employee Performance And Customer Satisfaction, Si Hyun Kim

Open Access Theses & Dissertations

Drawing from social exchange theory (Blau, 1964) and affective event theory (Weiss & Cropanzano, 1996), this paper provides insight into how customers' perceived overall justice and customers' affect mediate the relationship between employee performance and customer satisfaction. The primary research question of the study was how employees' performance (task performance and organizational citizenship behaviors) indirectly influences customers' satisfaction. In addition, this study examined the moderating effect of types of exchange in the relationship between employee performance and customers' perceived overall justice. 151 dyadic surveys were collected from both customers and stylists in 5 beauty/hair salons. As expected, customers' positive affect …

Turnaround Response To Performance Decline In Family- Controlled Publicly-Traded Firms: A Three-Essay Investigation, Giacomo Laffranchini

Open Access Theses & Dissertations

This Dissertation investigates the first strategic response to performance decline (i.e., the retrenchment stage in the turnaround process) in family-owned businesses (FOBs). Specifically, I study how the interplay between financial and non-financial objectives in FOBs affects the strategic preferences of family-owners when circumstances put the wealth (financial and non-financial) of the family at stake. In this three-essay Dissertation, I employ the behavioral agency model (BAM) or the socioemotional wealth (SEW) preservation perspective to explain and predict the effect of SEW on an FOB's retrenchment strategies. While the SEW construct was used by previous studies, its direct measurement and the methodologies …

Essays On Earnings Quality: Evidence From Net Share Issue, Put Option Sales, And Hedging, Jagadish Dandu

Open Access Theses & Dissertations

There are three essays in this research. The main objective of the research is to extend the literature in corporate finance by investigating the quality of earnings around corporate events like net share issues, put option sales by firms on their own stock, and hedging commodities by high input cost group of firms.

The first paper is "Does Earnings Quality predicts Net Share Issuance". This paper investigates whether quality of earnings predicts net share issuance by corporations. Pontiff and Woodgate (2008) show that annual share issuance (ISSUE) measure is a better predictor of future cross-sectional returns and we use this …

An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos

Open Access Theses & Dissertations

This paper explores whether the implementation of a unified set of accounting standards, International Financial Reporting Standards (IFRS) is able to overcome prior reporting behaviors by using multiple measures of accounting conservatism, both conditional and unconditional, to proxy for changes in accounting outcomes. Conservatism makes a good proxy for changes in accounting outcomes because it is used as a mechanism to protect key stakeholders and the level of conservatism differs in an international context (Gray, 1988). Countries from different legal systems have different institutional structures and different reporting incentives. Therefore, the sample is bifurcated and regressions are also run based …

Potential Influences Of Compliance For Short-Term Recovery From Sports-Related Concussion, Erin R. Ewing

Open Access Theses & Dissertations

Currently, treatment of sports-related concussion dictates the prescription of physical and cognitive rest to allow the injured brain to recover and for concussion-related symptoms to subside. However, clinicians who prescribe rest are often met with resistance from athletes who do not recognize its therapeutic value in the recovery process. Research has shown that athletes often fail to comply with rest recommendations, resulting in protracted recovery and the persistence of symptoms. Method: This study employed a three-group pretest-posttest experimental design to compare the effects of three different concussion management protocols. Participants were recently concussed athletes ages 18-25 seen in the UTEP …

Institutional Context And Entrepreneurial Dynamism: Corruption, Distance To Frontier, Perceived Opportunity And Entrepreneurial Activity, Thaung Han

Open Access Theses & Dissertations

This Dissertation hypothesizes that corruption has both beneficial and detrimental effects on the entrepreneurial opportunity, and that such relationships is contingent on different levels of overall regulatory condition in ease of doing business. Beneficial effects and positive relationship can be seen in countries with poor regulatory procedures and the opposite is true for the countries with well-established ones, a complex relationship which could be visualized as a U-shaped relationship. This Dissertation further proposes that entrepreneurial perceived opportunity in turn positively relates to entrepreneurial intention, and this relationship is moderated by the facilitating effects of corruption to overcome the uncertainties and …

Too Much Of A Good Thing? The Effect Of Internal Control Monitoring System Alerts On User Perceptions Of Task-Technology Fit, Julia Kokina

Open Access Theses & Dissertations

Anecdotal and field study evidence points to both positive and negative effects of alerts produced by technology-enabled internal control monitoring systems (ICMS) (Alles et al. 2006, 2008; Debreceny et al. 2003, 2005; Perols and Murthy 2012). An important unanswered question is how those alerts impact users who process them and decide whether any corrective action should be taken. In this study I surveyed financial executives and accounting professionals to examine the impact of alerts on user perceptions of task-technology fit (TTF) (Goodhue and Thompson 1995). Alerts generated by ICMS can bring to the attention of company leadership indications of errors, …

Using Fair Division Methods For Allocating Transportation Funds, Edith Montes

Open Access Theses & Dissertations

Current transportation funding allocation methods are very complex due to limited budgets and conflicting interests. In order to maintain an efficient infrastructure transportation system, agencies must balance the allocation of funds required either to increase the roadway capacity or to preserve the existing roads in service. Depending on the target objectives and specific constraints, the funding allocation process is approached using different methods. The funding allocation process is usually addressed using expert judgment which involves subjective criteria, weighted formulas with pre-established priorities, or a combination of both. However, formula-based funding allocation methods may lead to the public's disagreement if final …

Tax Compliance Determinants: A Proposed Model For Cross-Country Analysis, Denise Bowen O'Shaughnessy

Open Access Theses & Dissertations

The issue of tax compliance has been identified world-wide as a significant problem. The importance of understanding tax compliance behavior is essential to government policy makers, tax enforcement agents, citizens, and businesses (Hite & McGill, 1992; Joulfaian and Rider, 1998; Internal Revenue Service, 2008; Chau and Leung, 2009). Insight into the decision making process of taxpayers is crucial to researchers in assisting governments as they struggle to meet new challenges of a growing global economy while trying to balance increasing deficits and infrastructure demands. This Dissertation investigates the determinants of tax compliance behavior at an international level in an attempt …

Public Social Network Sites And Social Recruiting, Abby Peters

Open Access Theses & Dissertations

Social network sites (SNSs) are an increasingly popular form of social media used by individuals and organizations. As these platforms continue to transform the way people communicate with one another, they are simultaneously revolutionizing the way individuals interact with organizations. Part of this dramatic change is apparent in the processes by which organizations are recruiting employees and job seekers are pursuing employment. To investigate these phenomena, I employed the diffusion of innovations theory in a SNS context to examine the relationship between organizations' use of their corporate career website and their use of SNSs as recruiting sources. Subsequently, I used …

The Big [Motion] Picture: Analyzing The Factors Affecting The International Motion Picture Industry, Dalila Salazar

Open Access Theses & Dissertations

The motion picture industry is one of the largest private sector employers in the United States, supporting 1.9 million jobs, and providing its workforce approximately $104 billion in total wages in 2011 (Motion Picture Association of America, 2012b). With U.S. films distributed in over 140 countries, not only is the industry successful domestically, it is one of the country's leading exports, reaping more than $23.9 billion in 2012 (Motion Picture Association of America, 2012a). Despite the importance of the global marketplace, we know very little about the factors that influence the success of movies internationally. My study partially addresses this …

Subordinate Accountants' Perceptions Of Their Superiors' Leadership And Performance: The Study Of Moderating Variables In The Accounting Profession, Raul Tapia, Jr.

Open Access Theses & Dissertations

The purpose of this Dissertation was to examine whether or not the self-monitoring component of adaptive self-regulation and perceptions of organizational politics moderate an accountant's interpersonal traits (interpersonal power and interpersonal trust) of how they perceived their superiors' performance and leadership ability. Accounting is a very diverse field in which individuals must work closely with their superiors to accomplish given tasks. With regulations and high principles that must be followed in daily work, accountants must act in large part to the expectations of others to complete their tasks correctly. Accountants who trust their superiors and have more confidence in his/her …

Offering Minority Communities Equal Opportunities Through Entrepreneurship, Thomas M. Cooney

Articles

A substantial body of research has been undertaken in recent years giving prominence to the additional and distinctive challenges faced by female entrepreneurs and by ethnic entrepreneurs. However, other groups of minority entrepreneurs have received relatively little attention and so remain underexplored within entrepreneurship literature. This article introduces some of these minority communities (Ex–Prisoners, Disabled People, Travellers/Gypsies, Grey and Gay) and highlights the research opportunities that exist for entrepreneurship academics who might wish to analyse such ‘silent’ minorities. These communities are all relatively large in terms of population numbers, require tailored support to overcome distinctive economic, social and personal obstacles, …

Essays In Corporate Finance, Shofiqur Rahman

Open Access Theses & Dissertations

This doctoral Dissertation examines the impact of firms' geographic location and labor market friction, both based on the states in which firms are headquartered, on corporate policies. The first essay examines the impact of the geographical location of the firm on the use of operating leases. The main idea of this essay is that, because obtaining information and monitoring is costly for potential lessors, especially when a lessee is relatively far away from financial centers, rural firms are less likely to use operating leases in comparison to their urban counterparts. Consistent with this hypothesis, I show that rural firms tend …

Firm Growth Around The World: Financial Constraints, Corruption, And Privatization, Sk. Md. Barkat Ullah

Open Access Theses & Dissertations

This Dissertation consists of three separate essays that are broadly related to firm-level financial constraints, corruption, and privatization and their relation to firm performance and growth across the globe. I employ World Bank Enterprise Survey data collected from 2006-2011 for over one hundred countries. In my first Dissertation essay, I study the effects of accounting information disclosure through auditing on firm level financial constraints and corruption obstacles. I find that audited firms exhibit significantly lower level of financial constraints than unaudited firms. Audited firms also encounter higher level of corruption obstacles than unaudited firms. The second essay examines three firm-level …

Do I Have A Bridge For You: Fiduciary Duties And Investment Advice, Francis J. Facciolo

Faculty Publications

(Excerpt)

The debate about financial advice in the United States has taken a wrong turn. Instead of focusing on particular practices and the potential that these practices raise for conflicts of interest between advisers and their clients, the debate has focused recently on whether brokers, advisers to municipal and state issuers, and advisers to employee benefit plans regulated by ERISA should be held to a fiduciary duty standard. A fiduciary standard implies, in the words of Justice Cardozo, that “[a] trustee is held to something stricter that the morals of the market place. Not honesty alone, but the punctilio of …

Students' Perspectives Of Ngo Service-Learning Experiences: A Case Study Of Operation Smile, Suzanne B. Unger, Shana Pribesh, Linda Bol, Daniel Dickerson

Educational Leadership & Workforce Development Faculty Publications

Past research demonstrated both strong and questionable benefits to students participating in domestic service-learning. However, we know little about high school and college students' perspectives of service-learning while working with nonprofit, non-governmental (NGO) agencies that serve international populations. This qualitative, exploratory study aims to determine how students perceive their lives are impacted as a result of their service-learning experiences at Operation Smile. Data were collected from two focus groups comprised of high school and university youth. Results indicated service-learning in an international setting positively influences areas of personal growth, career choice, and future philanthropic participation. It also affects level of …