Business Commons^™

تحليل اثر بعض المتغيرات الاقتصادية على معدلات التضخم في الاقتصاد العراقي للمدة 2003-2010, رزاق ذياب شعيبث الناشي

Muthanna Journal of Administrative and Economics Sciences

يعتبر التضخم النقدي من أهم الظواهر المعاصرة التي تعاني منها معظم الاقتصاديات العالمية، ولعل هذه الظاهرة أصبحت هاجس جميع الإقتصاديين الذين يحاولون الوصول إلى أدنى المستويات التي يمكن من خلالها القول إن الاقتصاد تعافى من التضخم، وترافق التضخم مجموعة من المشاكل الإجتماعية والسياسية لأثاره في إعادة توزيع الدخل والثروة وتسببه في عدم عدالة كبيرة في الوجهة الإجتماعية إذ يؤدي إلى زيادة الفجوة بين الطبقات الإجتماعية وكذلك إلى انحسار نشاط بعض الطبقات وخصوصا الطبقة الوسطى والى صعود بعض الطبقات كالمضاربين والسماسرة وبذلك تزداد الهوة بين أصحاب الدخول المرتفعة من جانب وأصحاب الدخول المنخفضة من جانب أخر. ويهدف البحث إلى تحليل اثر …

The Relationship Between Metacognition, Entrepreneurial Orientation, And Firm Performance: An Empirical Investigation, Young Sik Cho, Joo Y. Jung

Management Faculty Publications

This study aims to examine the relationship between an entrepreneur’s metacognition, entrepreneurial orientation (EO), and firm performance. We collected primary data from 190 entrepreneurs (business owners or founders) working in the U.S. through a survey. By performing both the confirmatory factor analysis (CFA) and the structural equation modeling (SEM), we tested our hypothesized research model that represented the metacognition-EO-firm performance relationship. The results from the statistical analysis demonstrate that an entrepreneur's metacognition has a significant positive impact on EO. Furthermore, the study result shows that EO has a full mediating effect on the relationship between entrepreneurial metacognition and firm performance. …

The Impact Of Quantitative Materiality, Perceived Responsibility And Machiavellianism On Tax Professionals’ Decision Making Regarding Fraud Detection And Reporting In The Prc, Qian Yu

Lingnan Theses

Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and reporting.

I surveyed all tax professionals in the People’s Republic of China working for one of the Big 4 public …

Tax-Induced Earnings Management, Auditor Conservatism, And Tax Enforcement, Yongbo Li

Lingnan Theses

Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups.

I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association …

Open-Minded Discussion In Interdepartmental Collaboration : Contribution Of Goal Interdependence And Social Motives, Jiewei, Antonia Lu

Lingnan Theses

Combining theories of social motives, goal interdependence, and conflict management, this study theorized a model in which interdepartmental goal interdependence affects conflict outcomes between different departments through open-minded discussion dynamics adopted by employees from different departments in the organization. This study also proposes that social motives moderate the link between inter-departmental goal interdependence and open-minded discussion.

A sample of 133 employees from different business organizations in China were interviewed to recall a critical incident when they had a conflict with their coworker from different departments. SEM results and other analysis results support the hypotheses that cooperative interdepartmental goal interdependence and …

Performance Persistence Of Institutional Investors In Ipo Market : Evidence From China, Sibo Liu

Lingnan Theses

Using a dataset consisting of complete bid information for 477 bookbuilt IPOs that took place during Nov 2010 to Oct 2012 in China, I examine whether the performance of institutional investors demonstrates persistence in the IPO market. Building on the adverse selection model as developed by Rock (1986) and a twoperiod analysis, I develop three hypotheses and obtain empirical results that are consistent with the hypotheses. Firstly, I find that the performance of institutional investors continues into the next period. Secondly, I find that the performance persistence exists only for the investors with good past performance but not for investors …

From Mill Gates To Magic City: U.S. Steel And Welfare Capitalism In Gary, Indiana, 1906-1930, Carol D. Griskavich

Dissertations, Master's Theses and Master's Reports - Open

Gary, Indiana is a city with indelible ties to industrial paternalism. Founded in 1906 by United States Steel Corporation to house workers of the trust’s showpiece mill, the emergence of this model company town was both the culmination of lessons learned from its predecessors’ mistakes and innovative corporate planning. U.S. Steel’s Progressive Era adaptation of welfare capitalism characterized the young city through a combination of direct community involvement and laissez-faire social control. This thesis examines the reactionary implementation of paternalist policies in Gary between 1906 and 1930 through the purviews of three elements under corporate influence: housing, education, and social …

Student Perceptions Of Internships: What Are The Perceived Benefits For The Interested Parties?, Sam Fullerton, Tammy Mccullough, Robert Twells, Carol L. Bruneau

AMTP Proceedings 2014

A sample of 259 marketing students from two universities provided their perceptions of the benefits associated with marketing internships. They agree that an array of benefits accrue to the student interns, the organizations for which the students serve in internship positions, the university, and the general student population at their own university. Among the benefits that are strongly acknowledged by the students are that an internship helps the student interns learn more about their chosen career path, that organizations benefit from the enthusiasm of an eager subset of workers, that successful internships help their university develop strong partnerships with the …

Personal Selling: A Humanist Perspective, William R. Gruver, Timothy W. Sweeney

AMTP Proceedings 2014

Association of Marketing Theory and Practice Proceedings 2014,

Sports Fantasy Camps: Opportunities For Amtp Members, Mark Mitchell, Gregory Turner

AMTP Proceedings 2014

Sports Tourism is one of the fastest growing areas of the global travel and tourism industry. More organizations are providing more immersive experiences for a growing (and increasingly diverse) fan base by developing Sports Fantasy Camps. This manuscript provides an overview of such Camps and broader Sports Experience Tourism in the area around the Coastal South Carolina (i.e., North Carolina, South Carolina, Georgia, and Florida).

Rugby As A Growth Model For College Marketing, Nicolas P.E Whitrow, Justin M. Hickey, James W. Satterfield, Michael G. Godfrey

AMTP Proceedings 2014

The purpose of this paper is to suggest a model for institutions to structure their rugby program in order to grow the brand name of an educational institution. The strategy outlined in the paper promotes the use of the sport of rugby union to reach foreign markets that are otherwise not tapped. The international branding of U.S colleges generates source of funding and institutional recognition. A suggested model that could be transposed to other non-school sponsored sports in order to reach the intended market, is preceded by a brief outline and examination of the current common structuring that institutions use …

Human Capital And Savings In An Olg Economy With Migration Possibilities: A Theoretical Note, Lawrence B. Dacuycuy, Dickson A. Lim

DLSU Business & Economics Review

In a theoretical study by Stark, Helmenstein, and Prskawetz (1998), the presence of migration possibilities may increase human capital formation. This note verifies the robustness of the said result by introducing savings as a choice variable in an overlapping generations model with migration possibilities. Results indicate that human capital formation will still increase provided that certain technical conditions are met.

The China Renaissance: The Rise Of Xi Jinping And The 18th Communist Party Congress By The Writers, Artists And Editors Of The South China Morning Post, Edited By Jonathan Sharp, Tai Wei Lim

DLSU Business & Economics Review

No abstract provided.

Making Big Change In Small Sizes: Critical Success Factors For Managing Change In Smes, Richard Raymond Smith, Ting Wang

Research Collection Lee Kong Chian School Of Business

Managing change can be a challenge especially for the SME with limited resources. Here are five factors that have proven to be powerful in execution.

Something Old Is New Again: Airline-Airport Consortia And Key Stakeholder Benefits, Janet K. Tinoco, Brian W. Sherman

Management, Marketing and Operations - Daytona Beach

Although consortia in the aviation sector predate deregulation by decades, this type of cooperative agreement, particularly in the airline industry, is experiencing a resurgence of interest from industry participants and academia. Airlines are searching for new innovative ways to reduce costs while airports are searching for private partners to improve terminal facilities and equipment and update services. Passengers, on the other hand, continue to balance price versus performance in their travel experience. This empirical research study finds evidence of positive influences of airline consortia to all key stakeholders; however the majority of benefit appears to be felt by the airlines …

A Framework For Explaining Accounting Students’ Formal Communication Gap, Charles Harter, Robert Marley

Accountancy: Faculty Publications

This paper introduces a framework that explains how innovations in communication technology have affected students’ communication skills. Our framework suggests that new communication mediums have reduced students’ exposure to contexts requiring formal communication and increased students’ exposure to contexts utilizing informal communication. As a result, today’s accounting students have less formal communication experience, thus less developed formal communication skills than their predecessors. To mitigate this communication gap, we discuss adapting the accounting classroom to familiarize, hone, and instill formal communication skills.

Individual Factors Affecting Entrepreneurship In Hispanics, Julio C. Canedo, Dianna L. Stone, Stephanie L. Black, Kimberly M. Lukaszewski

Journal Articles

A model of entrepreneurship (Baron & Henry, 2011) is used to understand and explain the factors related to the behaviors of Hispanic entrepreneurs. Testable hypotheses to guide future research are presented.

Retail Islamic Financial Services In North America: The (Upper) Michigan Connection, Brian A. Zinser

Journal Articles

The purpose of this paper is to explore how a small remote Midwestern bank reformulated itself into a major marketer of retail Islamic financial services in the United States and influenced Islamic financial services marketing in North America. The paper is based on a review of existing literature and a case study of how University Bank, now based in Ann Arbor, Michigan, has become the leading providerof Islamic financial services in the United States. University Bank whose principals are Roman Catholic identified the Muslim market in Southeast Michigan as measurable, differentiable, accessible and substantial. As part of the Bank’s reformulation …

Five Rules Of Marketing Insights From The Superior Engine Story, Bruce C. Sherony, Irvin A. Zaenglein, Michael F. Strahan

Journal Articles

In the late 1890s, an exceptional product line of marine engines was developed in Marquette, Michigan. The authors trace the roots of these innovations and posit abstract marketing lessons from their insights. Five rules about marketing insights are suggested to play an important role in new product development. It is suggested that marketing people who practice these rules could improve their product and service innovativeness.

Adult Offender Recidivism Rates: How Effective Is Pre-Release And Vocational Education Programing And What Demographic Factors Contribute To An Offenders Return To Prison, James K. Bueche, Jr.

LSU Doctoral Dissertations

The primary purpose of this study was to determine if the Louisiana Department of Public Safety and Corrections’ 100 hour pre-release program and vocational education had a significant impact on offender recidivism. Additionally, a model of predicating offender recidivism using demographic data was another aspect of the study. Offenders in the study were 404 offenders who completed the pre-release program, 404 offenders who completed vocational education and 808 offenders who composed the control group. All offenders were released from prison in the year of 2010, and if they returned to prison between their release and December 31, 2013, they were …

Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa

LSU Doctoral Dissertations

Over the past several decades, accounting standard setters have been gradually shifting financial reporting toward an asset/liability view, by rewriting the underlying conceptual framework and issuing accounting standards that reflect this view. The asset/liability view enhances comparability of a firm’s investment base to that of its peers, and thus enhances the comparability of a firm’s return of equity (ROE). This, in turn, increases the transparency with which firm-specific performance differs from its peers. Greater transparency would be expected to improve predictive usefulness, but would also place greater pressure on a firm to meet the performance of its peers. In the …

Implementing Green Roofs On Movie Theaters And Shopping Centers: Business Cases In Profitable Sustainability, Ryan J. Miller

Pomona Senior Theses

This thesis presents the business case for installing green roofs on movie theaters and shopping centers. These businesses can then derive increased profits from the environmental benefits of reduced energy use and increased stormwater retention. After presenting the basic design and benefits of a green roof, the thesis develops stand-alone business plans for a movie theater and shopping center. The author finds that green roofs are a profitable sustainability solution for the commercial enterprise.

2014 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2014.

2014 Web Features, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Web features for 2014.

Narcissism In Public Accounting Firms, Michael D. Akers, Don E. Giacomino, Jill Weber

Accounting Faculty Research and Publications

Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in practitioners of public accounting firms by examining differences by gender, age, practice area and position. We also compare our results with a prior study that examined narcissism of accounting majors. Our findings show there are differences between accounting students and accounting professionals for certain traits and gender. We also find there are differences for professionals …

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi

Electronic Theses and Dissertations

In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …

Financial Forest, Karen Carlson

Electronic Theses and Dissertations

Regular savings behavior is critical for low-income Americans to achieve financial mobility. New technology tools are being used to improve personal awareness and attention to financial goals. This thesis reviews mobile learning (mLearning) research and leading commercial personal finance smartphone apps, both of which inform the design of Financial Forest, a savings app. Participants in the 4-week Financial Forest savings study are found to have a statistically significant improved perception of the difficulty of building an emergency fund.

The Impact Of Clean Energy On Economic Growth: An Econometrics Approach, Cheng Zhang

Pepperdine Policy Review

This paper reviews the relationship between economic performance and clean energy using country level data. A combined instrumental variable and fixed-effect regression model is adopted to determine the relationship. By examining data in the past 50 years, we conclude that developing alternative energy will harm GDP growth, but to a relatively small degree. Thus, policymakers can take advantage of alternative energy research and development as a long-term investment that will reduce reliance on traditional energy sources.

Agricultural Patenting: A Case Study Of Monsanto, Shannon Moran

Pepperdine Policy Review

In 2012, genetically-modified crops reached 170 million hectares around the globe. The ability to patent basic forms of life such as plant properties and the legal history of those intellectual property rights gives biotechnological companies such as Monsanto immense power in the vital agricultural sector. This article outlines the concerns over genetically-modified products and the implications for follow-on advancements within biotechnology by using Monsanto as a case study. The article finds that patent policies similar to those within the United States severely restrict competition and stifle innovation in not only the agricultural sector but also within research and humanitarian projects. …

Modelling Risk Management In Banks: Examining Why Banks Fail?, Daniel Onyebuchi Okehi

Walden Dissertations and Doctoral Studies

The persistent bank failures in the Nigerian financial system have been a major concern of the government, depositors, shareholders, and the general public because of the important roles banks play in the economy. The aim of this research was to determine why there have been persistent bank failures in Nigeria and to investigate whether ineffective risk management in banks, coupled with poor corporate governance practices and nonadherence to regulations (independent variables), play a significant role in the banks' performance(dependent variable). The variables were operationalized by taking VaR as the proxy for risk management, having CRO as proxy for ERM , …