Business Commons^™

The Impact Of Attitudinal Ambivalence On Weight Loss Decisions: Consequences And Mitigating Factors, My Bui, Courtney M. Droms, Georgiana Craciun

Marketing & Business Law Faculty Works

This research takes a new look at individuals' attitudes and intentions towards losing weight. Study 1 examines the relationship among those interested in losing weight and individual self-evaluative ambivalence on attitude towards trying to achieve a weight loss goal and the intentions to achieve the weight loss goal. For Study 2, a between-subjects experimental design, where attitudinal ambivalence and prior outcome feedback were manipulated and self-efficacy was measured, is conducted to examine attitude towards eating healthier and intention to change eating behaviours. Findings across the two studies show that attitudinal ambivalence about the self and the individual's abilities and motivation …

Reply To Christensen And Christensen And To Malter: Pitfalls Of Erroneous Analyses Of Hurricanes Names, Madhu Viswanathan

Marketing & Business Law Faculty Works

No abstract provided.

Reply To Bakkensen And Larson: Population May Matter But Does Not Alter Conclusions, Madhu Viswanathan

Marketing & Business Law Faculty Works

No abstract provided.

Reply To Maley: Yes, Appropriate Modeling Of Fatality Counts Confirms Female Hurricanes Are Deadlier, Madhu Viswanathan

Marketing & Business Law Faculty Works

No abstract provided.

Female Hurricanes Are Deadlier Than Male Hurricanes, Madhu Viswanathan

Marketing & Business Law Faculty Works

Do people judge hurricane risks in the context of gender-based expectations? We use more than six decades of death rates from US hurricanes to show that feminine-named hurricanes cause significantly more deaths than do masculine-named hurricanes. Laboratory experiments indicate that this is because hurricane names lead to gender-based expectations about severity and this, in turn, guides respondents’ preparedness to take protective action. This finding indicates an unfortunate and unintended consequence of the gendered naming of hurricanes, with important implications for policymakers, media practitioners, and the general public concerning hurricane communication and preparedness.

Quench The Thirst: A Content Analysis Of The Persuasive Techniques Of Unicef's Tap Project, Rachel Chadalavada

Masters Theses

This study analyzes the persuasive techniques utilized by UNICEF's Tap Project. This water related campaign began in 2007 and since then has created four themes. These themes are: Dine out, Celebrity Tap, Facebook Push and Cellphone Challenge. The study finds that the videos employed by the Tap Project portray all six Facets of Effects. However, their usage was based on the message that was being delivered. That said, not all videos utilized all of the facets. This implies that an advertisement need not necessarily use all six Facets of Effects to be successful. The facet of association however, stood out …

Sex Tourism In St. Thomas, United States Virgin Islands: An Exploratory Study, Elizabeth Estes

Department of Conflict Resolution Studies Theses and Dissertations

St. Thomas, United States Virgin Islands, is similar to other tourism dependent Caribbean nations where the tourism industry is dependent upon the `4 S's'- sun, sand, sea, and sex. This researcher posited that the phenomenon of sex tourism exists in St. Thomas as it does in other tourist destinations in the Caribbean like Jamaica, Belize, Costa Rica, Dominican Republic and Barbados (Bailey and Ricketts, 2003; de Albuquerque, 1998; Munshi, 2006; Ryan and Kinder, 1996). The lacuna of any U.S. Virgin Islands sex tourism literature prompted this researcher to conduct an exploratory case study in St. Thomas to learn whether or …

Identifying The Factors That Influence Conflict Management Behavior Of Human Resource Professionals In The Workplace: An Analysis Of The Relationship Between Personality And Conflict Management Behavior, Gail Joyce Shapiro

Department of Conflict Resolution Studies Theses and Dissertations

Effective conflict management in the workplace can reduce the negative consequences of conflict. These negative outcomes can include low productivity, health-related stress, increased employee turnover, or litigation. A Human Resource (HR) professional can help mitigate these negative outcomes in the workplace when using effective conflict management behavior with employees. However, there is a void in research pertaining to HR professionals’ use of conflict management behavior.

This quantitative, correlational research study examined whether personality has an impact on assertive or cooperative conflict management behavior of HR professionals in the workplace. Statistical testing found a significant relationship between the harmonious, people-person (a …

Business Drivers For Environmental Regulations Compliance In Ghana's Mining Sector, Georgina Angorkor Ahorbo

Walden Dissertations and Doctoral Studies

Ghana's mining sector is a significant contributor to the national economy; however, environmental degradation continues to stigmatize the sector. The purpose of this phenomenological study was to explore experiences and perspectives of middle managers on how to drive compliance with EPA regulations and standards in Ghana's mining sector. Ajzen's theory of planned behavior was the conceptual framework for this phenomenological study. A purposive sample of 20 middle managers from Ghana's mining sector participated in interviews, which were transcribed and then coded to generate common themes. The primary research question involved exploring factors that promote employee compliance in Ghana's mining sector. …

Corporate Social Responsibility In The Nigerian Banking Sector, Cecily Joy Adeleke

Walden Dissertations and Doctoral Studies

Corporate social responsibility is presently defined by the World Business Council of Sustainable Development as persistent commitment by businesses to behave ethically and contribute to economic development while also increasing the quality of life of employees, their families, and the community. Guided by Freeman's stakeholder theory, this study examined the relationship between corporate social responsibility and the Nigerian bankers' reported satisfaction with the Nigerian banking sector. Survey data were collected from a convenience sample of 99 Nigerian bankers, including branch managers, zonal managers, tellers, marketers, and investors. A single-stage sampling procedure was used to elicit their satisfaction with the Nigerian …

Increasing And Generalizing Self-Efficacy: The Effects Of Adventure Recreation On The Academic Efficacy Of Early Adolescents, Mark A. Widmer, Mat D. Duerden, Stacy T. Taniguchi

Faculty Publications

This quasi-experimental study examined the impact of an adventure recreation program on adolescent participants’ outdoor recreation and academic self-efficacy. The study also explored the transferability of efficacy beliefs across non-related domains. The sample included 262 adolescents, 194 who served as participants in the program and 68 who served as comparisons. The average age for each group was 13.6 years. The intervention, a two-week, theory-based program, involved a variety of outdoor recreation activities. Pre-/post-instruments measured perceived levels of outdoor efficacy and academic efficacy, attitudes, and motivations. Results indicated participants experienced significantly more growth than comparisons on both outdoor and academic measures …

Stock Options As Lotteries, Brian H. Boyer, Keith Vorkink

Faculty Publications

We investigate the relationship between ex ante total skewness and holding returns on individual equity options. Recent theoretical developments predict a negative relationship between total skewness and average returns, in contrast to the traditional view that only coskewness is priced. We find, consistent with recent theory, that total skewness exhibits a strong negative relationship with average option returns. Differences in average returns for option portfolios sorted on ex ante skewness range from 10% to 50% per week, even after controlling for risk. Our findings suggest that these large premiums compensate intermediaries for bearing unhedgeable risk when accommodating investor demand for …

Generating More Profit From Your Farm Business, Tamara Stretch

All other publications

This report outlines the main drivers of profit – price, production, costs and management. Knowing a farm’s profit drivers assists managers to analyse the risk and resilience of their business and to make more informed expenditure decisions. With significant volatility in both prices and production, farm managers need to have strategies that smooth price volatility and allow adjustments to costs of production.

When analysing business profitability it is important to look beyond gross margins and capture all cost items particularly large fixed costs like finance and machinery allowance costs. By critically examining the full cost structure of their business managers …

Drug Supply Chain Security Act Of 2013 And It’S Computer System Implementation, Daryl Jones

EWU Masters Thesis Collection

Since 1987, the federal government and state governments, have tried to combat counterfeit drugs from entering the United States and the states' pharmaceutical supply chain. The latest attempt to prevent counterfeit drugs from entering the state drug supply chain was the California E-Pedigree drug tracing program that was to be implemented by the end of 2017. The California E-Pedigree system uses GS1 PDMS tracing system as its guideline. Since all of the states use paper format pedigree systems, California would have been the first electronic pedigree system in the U.S.

However, on November 27, 2013, the President of the United …

Management's Aggressiveness And Fair Value Accounting: An Examination Of Realized And Unrealized Gains And Losses On Asc 820 Level 3 Assets, Robson Glasscock

Theses and Dissertations

Prior research has shown that even the most subjective fair value estimates are value-relevant (Song et al. 2010, Kolev 2009, Goh et al. 2009) and that managers appear to use Level 3 valuations opportunistically (Valencia 2011, Fiechter and Meyer 2009). However, the association between “traditional” measures of aggressiveness in financial reporting and biased estimates of fair value has not been previously studied. I test whether aggressiveness, as measured by discretionary accruals, real activities manipulation, and meeting-or-beating analysts’ consensus estimates, is positively associated with realized and unrealized gains and losses on Level instruments. Overall, I find limited support that aggressive firms …

Loan Loss Reserves, Regulatory Capital, And Bank Failures: Evidence From The Recent Economic Crisis, Tee Yong Jeffrey Ng, Sugata Roychowdhury

Research Collection School Of Accountancy

Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …

Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

Using the unique data of analysts’ site visits to Chinese listed companies, we examine whether and how analysts’ site visits help improve their forecast performance. We find that the forecast accuracy of analysts improves after they visit the target firms and this improvement still holds after controlling for the concurrent change in the forecast accuracy of analysts who do not conduct site visits. Such an improvement is more pronounced for firms with better corporate governance; for more experienced analysts; and for firms with higher earnings volatility. Moreover, the improvement of forecast accuracy is less pronounced when current site visits are …

Whiteness Of A Name: Is “White” The Baseline?, John L. Cotton, Bonnie S. O'Neill, Andrea E.C. Griffin

Management Faculty Research and Publications

Purpose– The purpose of this paper is to examine the hypothesis that Whiteness is used as a normative standard when comparing a variety of first names.

Design/methodology/approach– Respondents (full- and part-time business students) evaluated names that sounded common, African-American, Russian, and unusual.

Findings– Results from two studies suggest that “common” or “neutral” names are perceived to be white, and to be more American than African-American, Russian or unusual-sounding names. Results also demonstrate that the common names have more positive attributes, including socio-economic class.

Research limitations/implications– The study found that the basic comparison of American respondents will be to a white …

Transformational Directing: An Analysis On How Leadership Affects The Creative Process, James Clayton Winters

Theses and Dissertations

Leadership is often ascribed as a quality one either possess or doesn’t. We often hear phrases like “She is born leader” or “All eyes are on you”, these are thrown around without discretion in the classroom, conference rooms, social gatherings, and business meetings. This work contends that leadership and in particular leadership that grows and transforms its participants is less an inherent character trait, than an outlook and set of core principles that lead to transformation. Through the application of current and developing business leadership theory and its effect on creativity and a cross analysis of “Best in Class” theatre …

Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna

Guides, Handbooks and Manuals

No abstract provided.

Employee Benefit Plans Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governmental Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.