Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

2014

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 4471 - 4500 of 4795

Full-Text Articles in Business

Factors That Influence A Jewelry Brand's Globalization Process, Mohammed Ahmed Faitaihi Jan 2014

Factors That Influence A Jewelry Brand's Globalization Process, Mohammed Ahmed Faitaihi

Walden Dissertations and Doctoral Studies

Local retail jewelry leaders of Saudi Arabian (S.A.) small to medium enterprises (SMEs) have struggled to survive through declining profits and increasing business foreclosures, thus threatening the sustainability of the Saudi retail sector and the Saudi economy. A globalization strategy to enhance profitability for jewelry retail SMEs in S.A. is needed, given the limited options for improving profitability. Despite this acknowledged need, leaders in S.A. have refrained from such a strategy because they lack knowledge of economic attraction features to target in the globalization process. The purpose of this quantitative correlational study using discriminant analysis was to examine specific countries' …

Go to article

Diffusion Of Social Network Technology And Overuse Among Health Industry Knowledge Workers, Abdel Rahman Toure Jan 2014

Diffusion Of Social Network Technology And Overuse Among Health Industry Knowledge Workers, Abdel Rahman Toure

Walden Dissertations and Doctoral Studies

Many organizations now realize the important role of social network technology (SNT) in building social capital and hence broadening their customer base. However, observations have indicated that, while working, many knowledge workers use SNT to engage in non-job related activities, potentially leading to a decrease in productivity. The purpose of this study was to examine the relationship between the usage of SNT and productivity in the health sector. The theoretical foundation of this study emanated from Rogers's theory of diffusion of innovations and Campbell, Rodney, Scott, and Christopher's theory of performance. Collection of data involved a self-administered survey designed with …

Go to article

Impact Of Middle-Level Managers' Well-Being And Happiness On Direct Reports' Performance, Respent Green Iii Jan 2014

Impact Of Middle-Level Managers' Well-Being And Happiness On Direct Reports' Performance, Respent Green Iii

Walden Dissertations and Doctoral Studies

The happy productive worker (HPW) theory states that happy employees perform at higher levels than unhappy employees do. Despite the explanatory power of the HPW theory, it was unknown if a happy middle-level manager would be associated with productive direct reports. The purpose of this phenomenological study was to address that gap by exploring the impact of middle-level managers' well-being and happiness on the performance of their direct reports. Key research questions examined how middle-level managers' well-being and happiness influenced the performance of their direct reports and how middle-level managers' application of the HPW theory influenced social change. Twenty middle-level …

Go to article

Interdisciplinary Perspectives On Corruption, David Jancsics Jan 2014

Interdisciplinary Perspectives On Corruption, David Jancsics

Publications and Research

Corruption has become one of the most popular topics in the social scientific disciplines. However, there is a lack of interdisciplinary communication about corruption. Models developed by different academic disciplines are often isolated from each other. The purpose of this paper is to review several major approaches to corruption and draw them closer to each other. Most studies of corruption fall into three major categories: (i) rational-actor models where corruption is viewed as resulting from cost/benefit analysis of individual actors; (ii) structural models that focus on external forces that determine corruption; and (iii) relational models that emphasize social interactions and …

Go to article

Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman Jan 2014

Does More Corporate Governance Enhance Managerial Performance: Cfo Perceptions And The Role Of Mindfulness, John Joseph Williams, Alfred E. Seaman

Research Collection School Of Accountancy

No abstract provided.

Go to article

Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow Jan 2014

Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow

Research Collection School Of Accountancy

The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed …

Go to article

Editor's Note, Marites Tiongco Jan 2014

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Go to article

An Analysis Of The Structure And Dynamics Of The Philippine Macroeconomy: Results From A Dsge-Based Estimation, Ruperto P. Majuca Jan 2014

An Analysis Of The Structure And Dynamics Of The Philippine Macroeconomy: Results From A Dsge-Based Estimation, Ruperto P. Majuca

DLSU Business & Economics Review

I use Bayesian methods to estimate a medium-scale closed economy dynamic stochastic general equilibrium (DSGE) model for the Philippine economy. Bayesian model selection techniques indicate that among the frictions introduced in the model, the investment adjustment costs, habit formation, and the price and wage rigidity features are important in capturing the dynamics of the data, while the variable capital utilization, fixed costs, and the price and wage indexation features are not important. I find that the Philippine macroeconomy is characterized by more instability than the U.S. economy. An analysis of the several subperiods in Philippine economic history also reveals some …

Go to article

Liberalizing The Philippine Mining Industry: A Cge Approach Into Analyzing Its Sectoral Impacts On The Economy, Jesus Carlos Exequiel D. Castillo, Krista Danielle S. Yu Jan 2014

Liberalizing The Philippine Mining Industry: A Cge Approach Into Analyzing Its Sectoral Impacts On The Economy, Jesus Carlos Exequiel D. Castillo, Krista Danielle S. Yu

DLSU Business & Economics Review

The mining industry in the Philippines was once a promising venture that could contribute to the growth of output in the economy. Numerous legislations in support of mining in the Philippines that were passed through the years have proven ineffective in spurring development in the industry. Despite the spotted history of mining in the Philippines, the rising prices of precious metals in the world would seem that mining as a venue for output is as lustrous as ever. Due to the economic downturn in the mid 2000s, the markets turned their attention back to heavy investments in metals, causing most …

Go to article

Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino Jan 2014

Martingales In Floating Asean+3 Currencies*, Cesar C. Rufino

DLSU Business & Economics Review

The martingale properties of the floating exchange rates of the ASEAN+3 region are analyzed in this study using contemporary (2000 to 2012) weekly data of inter-bank call rates. The main goal of the analysis is to see if informational efficiency is a feature floating (managed or independently floating) currencies in this coalition of countries still possess despite the current credit crisis and other economic shocks during the period. Employing relevant state-of-the-art econometric techniques, the study sets to empirically determine the presence of two important ingredients of informationally efficient market—the existence of the unit root component and the presence of uncorrelated …

Go to article

Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis, Michael Ralph M. Abrigo, Rouselle F. Lavado, Erniel B. Barrios, Brian C. Gozun Jan 2014

Estimating The Efficiency Of Philippine Public High Schools Using Spatio-Temporal Stochastic Frontier Analysis, Michael Ralph M. Abrigo, Rouselle F. Lavado, Erniel B. Barrios, Brian C. Gozun

DLSU Business & Economics Review

This paper proposes a method for modeling production function of education using a stochastic frontier model with spatial temporal terms. Using a unique dataset that combines school achievement scores with school characteristics from 2005-2008, the efficiency of 4,900 public high schools in the Philippines in converting school inputs into test scores was estimated. Results show that the average inefficiency is at 41% and that there is a significant positive spatial externality in efficiency, which means that efficiency in one school can spill over to its neighbors. The model was found to be robust to various environmental variables included in the …

Go to article

An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs, Editha A. Lupdag–Padama, John Paolo R. Rivera, Rhory C. Fernandez–Go, Krista Danielle S. Yu, Francesca Dianne B. Solis, Rosanina A. Sayoc Jan 2014

An Approximation Of The Internal Rate Of Return Of Investment In Selected Undergraduate Degree Programs, Editha A. Lupdag–Padama, John Paolo R. Rivera, Rhory C. Fernandez–Go, Krista Danielle S. Yu, Francesca Dianne B. Solis, Rosanina A. Sayoc

DLSU Business & Economics Review

The situation of a typical Filipino household, overseas employment, and the culture of migration are deemed as determinants for investing in higher education such as in the specialized fields of accountancy, education science and teacher training, engineering, and nursing. We examine both local and international labor demand for accountants, teachers, engineers, and nurses as well as its underlying implications on the exodus of professionals. As such, the determination of the internal rate of return to investment is of crucial importance to households to fully maximize educational opportunities and for the government and other institutions to confront this globally-changing situation. Using …

Go to article

The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador Jan 2014

The Strategy Dilemma: Why Big Business Moves Seldom Pan Out As Planned, Niceto S. Poblador

DLSU Business & Economics Review

This article looks at the complex dynamics that underlie organizational change and attempts to explain why, under present uncertain environmental conditions, it is not possible to determine in advance the results of strategic moves made by businesses and other types of organizations. It discusses an alternative approach to strategy in today’s world of business and explores the practical applications of experimental methods to the management of change in today’s highly complex, extensively interconnected, and knowledge-driven world.

Go to article

Gender Differences In Pay Expectations At Three Career Stages, Elijah Rogeay Seay Jan 2014

Gender Differences In Pay Expectations At Three Career Stages, Elijah Rogeay Seay

Honors Program Theses

Major and Konar (1984) found a difference between genders in pay expectations, but no difference in the perceived fairness of expected pay. In my study, I evaluated pay expectation differences in gender at three career stages. In previous studies, researchers have only looked at what individuals earn at the beginning and peak of their careers. I specifically examined both men and women and asked them to indicate their expected pay at the beginning, middle and end of their careers. In this study the main effect for gender was significant such that males had higher pay expectations than females. In addition, …

Go to article

Tribal And Commercial Casinos In The Midwestern United States: Effect On County Unemployment, Amber Irlmeier Jan 2014

Tribal And Commercial Casinos In The Midwestern United States: Effect On County Unemployment, Amber Irlmeier

Honors Program Theses

The subject of casinos is constantly surrounded by debate. The proponents of casinos frequently say that casinos bring jobs, and therefore, they will reduce the unemployment rate. This study quantitatively analyzes this claim. Furthermore, previous research looked at either tribal or commercial casinos. This study looks at both tribal and commercial casinos so a comparison can be made between the impacts of the two types of casinos. The sample analyzed is a set of commercial and tribal casinos in eight Midwestern states. The findings are that a commercial casino entering a county is significantly negatively correlated with the unemployment rate, …

Go to article

The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble Jan 2014

The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble

Scholarly Works

This Article highlights a flaw in the existing rules regarding partnership tax allocations that has not yet received sufficient attention by existing literature. Namely, the partnership tax allocation rules are implicitly premised on the assumption that partners are unrelated and, thus, transact with each other at arm’s length. As a result, related partners can and do devise tax allocation schemes that exploit the gap in the current partnership tax allocation rules to achieve unwarranted tax savings.

This Article proposes to end this abuse by disallowing special allocations among related partners. Under the proposal, allocations among related partners would be required …

Go to article

Corporate Governance Theory And Review Of Board Decisions, Christopher M. Bruner Jan 2014

Corporate Governance Theory And Review Of Board Decisions, Christopher M. Bruner

Scholarly Works

No abstract provided.

Go to article

Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock Jan 2014

Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock

Faculty Publications

When companies announce their quarterly results, along with their standard GAAP earnings number, managers sometimes choose to disclose an adjusted (pro forma) earnings figure that excludes one or more income statement line items from net income. While managers frequently argue that they exclude transitory items from GAAP income in an effort to better reflect core operating performance, regulators and critics of pro forma reporting contend that these exclusions can overstate operating results. In particular, the Securities and Exchange Commission (SEC) issued a warning that under certain circumstances, pro forma reporting “can mislead investors if it obscures GAAP results” (SEC 2001). …

Go to article

The Reputational Costs Of Tax Avoidance*, John Gallemore, Edward L. Maydew, Jacob Thornock Jan 2014

The Reputational Costs Of Tax Avoidance*, John Gallemore, Edward L. Maydew, Jacob Thornock

Faculty Publications

This study investigates whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. At least two decades of empirical tax research has shown that firms engage in a wide range of strategies for tax avoidance purposes. 1 Recent studies suggest that for many firms, tax avoidance appears to be highly effective at reducing the firms’ tax payments and increasing their after-tax earnings. For example, Dyreng, Hanlon, and Maydew (2008) find that more than a quarter of publicly traded U.S. firms are able to reduce their taxes to less than 20 percent of their pre-tax …

Go to article

The Media And Mispricing: The Role Of The Business Press In The Pricing Of Accounting Information, Michael S. Drake, Nicholas M. Guest, Brady J. Twedt Jan 2014

The Media And Mispricing: The Role Of The Business Press In The Pricing Of Accounting Information, Michael S. Drake, Nicholas M. Guest, Brady J. Twedt

Faculty Publications

This study investigates the role of the business press in the pricing of accounting information. Using a comprehensive dataset of more than 111,000 earnings-related business press articles published from 2000–2010, we find that press coverage of the annual earnings announcement mitigates cash flow mispricing, but has a negligible effect on accrual mispricing. We provide evidence that this impact is driven primarily by the press disseminating the information more broadly, rather than by the creation of new content that helps investors understand the implications of accounting information. Our results suggest that the business press plays an important role in facilitating the …

Go to article

Momentum 2014, Sam Chase Jan 2014

Momentum 2014, Sam Chase

Momentum

A journal of undergraduate research

Go to article

The Rise Of Private Equity In China: A Case Study Of Successful And Failed Foreign Private Equity Investments, June Kim Jan 2014

The Rise Of Private Equity In China: A Case Study Of Successful And Failed Foreign Private Equity Investments, June Kim

CMC Senior Theses

China's transition from a planned economy to a market economy has brought about remarkably rapid economic growth. Year after year, China boasted of double-digit growth rates since the early 1990s. Attracted by China's so-called "economic miracle," foreign investors began entering the Chinese market hoping to benefit from the country's vast array of financial opportunities. Private equity, particularly a leveraged buyout, was an unfamiliar concept in China until late 1990s. Now China has become the most attractive destination among emerging markets for private equity investment. Global private equity firms are currently raising billions of dollars for funds focusing on China because …

Go to article

The Impact Of Fitness Technology On Health Outcomes, Megan C. Kelley Jan 2014

The Impact Of Fitness Technology On Health Outcomes, Megan C. Kelley

CMC Senior Theses

Using 2014 data compiled from a sample of Claremont McKenna undergraduate students, I examine the effect that fitness technology (i.e., mobile and wearable technology) has on users' health outcomes. Specifically, I find no effect of mobile or wearable use on self-reported health. However, I do find some evidence of mobile use on weight but not wearable. Applying a basic OLS regression analysis, I show that mobile users tend to be heavier than non-mobile users irrespective of gender. Furthermore, I find that contemporaneous health on prior mobile use show higher weight levels compared to non- mobile prior users. Such findings provide …

Go to article

The Deadweight Loss Of Equity-Based Compensation, Jessica Pence Jan 2014

The Deadweight Loss Of Equity-Based Compensation, Jessica Pence

CMC Senior Theses

In order to maximize shareholder value, firms attempt to align the incentives of the executives with those of the shareholders by giving them equity as a portion of their compensation package. The terms associated with this equity compensation forces the executives to hold undiversified portfolios, resulting in a sizeable deadweight loss. This paper uses the formula developed by Meulbroek (2001)1 to calculate the dollar value of this deadweight loss, in order to quantify the costs associated with equity-based compensation. We find that the 56 executives in our data set have a combined deadweight loss of $70 billion, and that on …

Go to article

The Determinants Of Firm Profitability: The Effect Of Social Media, Nicholas Schmidt Jan 2014

The Determinants Of Firm Profitability: The Effect Of Social Media, Nicholas Schmidt

CMC Senior Theses

This study seeks to explore whether social media plays an important role in determining a firm’s profits. Using data from 392 Large American firms from the period 2005-2013, obtained primarily from the database, COMPUSTAT, I find that a firm’s adoption of Social Media plays a minor role in determining profits, while higher Lagged Profits, Lagged Productivity, Firm Sizes, and Advertising Expenses lead to higher profits.

Go to article

Determinants Of Public Funding For Professional Athletic Venues, John K. Holland Jan 2014

Determinants Of Public Funding For Professional Athletic Venues, John K. Holland

CMC Senior Theses

This paper examines the financing of professional athletic venues and why certain franchises are able to obtain high percentages of overall stadium funding from the public. Existing literature shows the negligible effect of new athletic venues on the local economy and per capita income, and therefore the benefits from such a project are largely intangible. I use an ordinary least squares regression and show that the more successful a team is the less public funding they tend to receive. I also find that broad city statistics do not represent the specific areas that policy makers consider when making decisions about …

Go to article

Say Goodbye To Hollywood: The Performance Discrepancy Of Franchise Films Between The Domestic And Foreign Box Office, James H. Havlicek Jan 2014

Say Goodbye To Hollywood: The Performance Discrepancy Of Franchise Films Between The Domestic And Foreign Box Office, James H. Havlicek

CMC Senior Theses

The increasing globalization of entertainment appears to be having a major impact on the dynamics of the American film industry. The U.S. box office is no longer predominant, meaning that in order to most effectively capitalize on the state of the theatrical market, domestic studios must now more heavily incorporate foreign preferences into production strategy. This study explores the financial nuances of the global box office in relation to sequel-driven film franchises, which have seemingly come to dominate commercial filmmaking as a result of their risk-minimized profitability. We focus on discrepancies between foreign and domestic performance in order to analyze …

Go to article

Ecotourism Enterprises: The Case For Indigenous Community-Owned Tourism In Ecuador, Simone A. Berkovitz Jan 2014

Ecotourism Enterprises: The Case For Indigenous Community-Owned Tourism In Ecuador, Simone A. Berkovitz

CMC Senior Theses

With the rapid growth of the global ecotourism industry, the sector has had difficulty attaining its intended goals of environmental responsibility and local development. In recent years, there has been a recognized need for greater incorporation of local communities into tourism operations. This thesis explores the challenges facing ecotourism, while arguing for the potential found in ecotourism enterprises owned and operated by indigenous communities in Ecuador. An analysis of two distinct Ecuadorian cases demonstrates the potential for multi-faceted environmental and social impact in diverse contexts. Finally, by understanding the processes that build impact embedded in the business models, this study …

Go to article

A Look Into The Industry Of Video Games Past, Present, And Yet To Come, Chad Hadzinsky Jan 2014

A Look Into The Industry Of Video Games Past, Present, And Yet To Come, Chad Hadzinsky

CMC Senior Theses

Since its inception, the video game industry has been both a new medium for art and innovation as well as a major driving force in the advancements of many technologies. The often overlooked video game industry has turned from a hobby to a multi-billion dollar industry in its short, forty year life. People of all ages and genders across the world are playing video games at a higher clip than ever before. With so many new gamers and emerging technologies, it is an exciting time for the industry. The landscape is constantly changing and successful business models of the past …

Go to article

Corporate Social Responsibility And Financial Performance In The Consumer And Nonconsumer Sectors, Lauren Allen Jan 2014

Corporate Social Responsibility And Financial Performance In The Consumer And Nonconsumer Sectors, Lauren Allen

CMC Senior Theses

With corporate social responsibility (CSR) becoming more important to stakeholders and thus firms, understanding the relationship between CSR and corporate financial performance (CFP) is becoming more and more important. Although there is much research examining the general CSR-CFP relationship, there is very little, if any, research that investigates the CSR-CFP association across industries. With a sample of 429 firms from the S&P 500, my study looks to see if this association differs between the consumer and nonconsumer sectors. Time-series regression analyses reveal that while the CSR-sales relationship is negative for both consumer and nonconsumer companies, the CSR-gross profit association is …

Go to article

First Prev Next Last