Business Commons^™

Accounting For The Future: Reducing The Differences Between International And Domestic Accounting Standards And Becoming A Better Global Citizen While Maintaining Autonomy, Andrew R. Hassler

Senior Honors Theses

In recent times, the FASB and the IASB have heavily discussed bringing the United States on board to utilize the same IFRS accounting standards that much of the rest of the world uses. At this present time, IFRS adoption in the United States is no longer actively being considered, and alternative means of convergence have become the preferred method for supporting globalization. This paper posits that in order to serve a worldwide business community, the principles-based approach is more conducive to the flexible modern environment. The practices currently utilized to jointly-research and co-develop accounting standards by both the FASB and …

The Role Of Music In The Enhancement Of Marketing, Kaitlyn V. Neese

Senior Honors Theses

Marketers use thousands of techniques in order to create the ideal brand image for products and services. There is no detail left unconsidered at the end of a marketing proposal. Everything from the font on a package to the actor used in commercials is extremely thought-out because marketers are not trying to sell a product; they are trying to sell a brand. Because of this, music is becoming increasingly important in marketing decisions. The types of music playing in a store, on a commercial, on a website, or at a worksite can all effect the image of a product, and …

Informe Sobre El Taller Universidad Del Futuro Colombia-Purdue, Suresh V. Garimella, David B. Janes, Liliana Gómez Díaz

PPRI Digital Library

El Taller Universidad del Futuro, un evento conjunto de Colombia y Purdue, se llevó a cabo en la Universidad de Purdue en West Lafayette, Indiana, el 28 y 29 de octubre de 2014. Entre sus participantes hubo rectores y consejeros de seis importantes universidades de Colombia, junto con directores ejecutivos de ONG, funcionarios públicos de Estados Unidos y Colombia, y profesores y administradores de Purdue. El taller se centró en el diálogo entre los participantes sobre los programas y áreas de investigación clave que permitirán que las universidades den respuesta a las necesidades del siglo XXI en toda América.

Este …

Explaining Bond Spreads Via Default Risk, Taxes, Rating Transition, And Liquidity, Dean Johnson, Howard Qi

College of Business Publications

This study develops a semi-structural framework of bond pricing that incorporates default risk, taxes, and bond rating transition, whereas prior papers have primarily focused on the first (and more recently the second) factor. After capturing the three effects, the remaining spread between corporate bond rates and risk free rates can intuitively be attributed to liquidity. Models estimated without all three effects cannot intuitively dismiss the "unexplained" spread as a liquidity premium. This is confirmed by applying the framework to samples from two periods (1973-1993, and 2004-2010).

Institutional Change Versus Resilience: A Study Of An Incorporation Of Independent Directors In Singapore Banks, Lai Si Tsui-Auch, Toru Yoshikawa

Research Collection Lee Kong Chian School Of Business

We examine how Anglo-American capital market logic penetrated into Singapore where relational logic tends to guide business activities and illustrate how domestic banks reacted to this imported logic in the corporate governance field. We argue that the banks’ ability to accommodate competing logics was enhanced by state agencies’ willingness to modify Anglo-American standards to fit the local context. Given the resulting institutional ambiguities in rules, local banks, while incorporating higher outside representation on their boards, reinterpreted the meaning of independence and emphasized the resource provision role rather than the monitoring function of outside directors. The resultant institutional change has been …

Rural China In Transition: Changes And Transformations In China’S Agriculture And Rural Sector, John A. Donaldson, Forrest Q. Zhang

Research Collection School of Social Sciences

Agribusiness companies operating in China are transacting in various forms with small agricultural producers, and in doing so, transforming the household-based agriculture in rural China. We argue that the presence of these distinct forms and the diverging relations between agribusiness and producers show the central importance of China’s collective land rights. China’s unique system of land rights – featuring collective ownership but individualized usage rights – has acted as a powerful force in shaping interactions between agribusiness and direct producers. It provides farmers a source of economic income as well as political bargaining power – albeit to various degrees – …

Taking Flight – April 2015 Edition, Georgia Southern University

College of Business: News & Publications

• Message from the Dean
• Alumni Spotlight: Sam Perossa
• Georgia Southern University Recognizes Alumni for Accomplishments
• Georgia Southern University Online MBA Ranked 17th by BestColleges.com
• Finance Association Brings Guest Speakers to the College of Business
• Savannah Eagle Executive Exchange
• Save the Date – Macon Eagle Executive Exchange
• Luncheon Welcomes New BBA Students
• Eagle Executive Society – Student Chapter Hosts Etiquette Dinner
• College of Business Scholarship Luncheon
• 2nd Annual Business at the Ballpark
• Welcoming Industry Experts: Georgia Southern University President Brooks Keel
• Logistics Students Receive Scholarships from Atlanta Maritime Association
• 2015 Honors Research Symposium
• National Collegiate Sales Competition & Career Fair
• College …

Determination Of Factors That Influence Passengers’ Airline Selection: A Study Of Low Cost Carriers In Thailand, Thapanat Buaphiban

Doctoral Dissertations and Master's Theses

This research examined the factors that influenced the airline selection of Low Cost Carriers (LCCs) in Thailand. The research was justified based on the rapid growth of LCC travel in Thailand, particularly in domestic and regional travel. There is a relative lack of successful explanation of the choice of LCCs in Thailand, with only a few studies addressing topics like passenger satisfaction and perceptions of service quality. Following an extensive literature review, the author used a theoretical framework based on the Theory of Planned Behavior (TPB) (Ajzen, 1991) in order to explain passenger behavioral intentions. This framework was supplemented by …

2015-04-00 Concerns, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress concerns for April of 2015.

Smu Names Next Dean For School Of Accountancy: Professor Cheng Qiang Appointed To Head Soa, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has announced today that SMU Professor of Accounting Cheng Qiang has been selected as the next dean of the SMU School of Accountancy (SoA). Prof Cheng who is currently the Associate Dean for Research, will assume the role from July 1, 2015. Prof Cheng, 42, will be the youngest dean in the university’s history. After an extensive global search that included open meetings with SMU Deans, SoA faculty, staff and Advisory Board members, SMU Provost and Deputy President (Academic Affairs) Professor Rajendra K Srivastava is pleased to recommend Prof Cheng as the new dean of …

El Crecimiento De China Y Su Vinculaciones Con La Industria De Soja En La Argentina / Chinese Growth And Its Connections With The Argentinian Soy Industry, Anita Desai

Independent Study Project (ISP) Collection

This paper analyzes the growth of Chinese influence in Argentina over the course of the last fifteen years, particularly as it relates to the soy export market. Both quantitative and qualitative analyses are used to examine the increasingly important bilateral relationship and its effects on Argentine industries, communities, and opportunities for growth and development. The paper finds that Argentina’s bilateral trade deals in the soy industry have created a dangerous dependence on China, characterized by reprimarization on global value chains, the deterioration of legal restrictions on trade, as well as huge environmental and social risks. Although the increased trade has …

Extractivist Agribusiness Model: Analysis Of Social Resistances Emerging In Response To The Extractivist Agribusiness Model: A Case Study Of The Industrial Belt Of Gran Rosario, Alexa González

Independent Study Project (ISP) Collection

In regards to human rights and environmental rights, there is a paradox that exists between the rhetoric and actions of the government regarding agribusiness. While the Argentine government increasingly connects their rhetoric to the promotion of these rights, they have allowed transnational corporations to modify the agricultural model in a way that exploits the land for the production of commodities. People living in fields where biotechnology is operated and urban-industrial zones where the commodities are exported report health problems and deaths in light of the corporations’ presence. Confronted with the degradation of their fundamental rights, those whose lives are being …

Social Structure, Reasonable Gain, And Entrepreneurship In Africa, Gerard George, Reddi Kotha, Priti Parikh, Tufool Alnuaimi, Abubakr S. Bahaj

Research Collection Lee Kong Chian School Of Business

In the context of desperate poverty, characterized by households at subsistence level that experience economic loss and social fracture, explanations for why individuals undertake entry into entrepreneurship are limited. We find that individuals rely on their social relationships to enable entrepreneurial activities that have the potential to create a reasonable income gain. In a sample of 1,049 households in rural Kenya, we test whether the disintegration of social structure attenuates entrepreneurial behavior. When coupled with factors such as income loss, gender of the household head, and access to communal resources, social structure plays a pivotal role in entrepreneurial action. We …

Financial Health And Corporate Performance Of Listed Manufacturing Companies In Hong Kong And Singapore – A Comparative Study Of The Two Asian Tigers, Foo S.L.

Research Collection School Of Accountancy

Hong Kong and Singapore are two leading economies in Asia Pacific. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in these two markets. A linear regression was conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a fourteen-year period are also analyzed. The analysis covers the period from 2000 to 2013(inclusive) and yielded a statistically positive correlation between ROE and the Z-Score for both markets. Singapore and Hong Kong …

The Active Audience? Gurus, Management Ideas And Consumer Variability, Claudia Groß, Stefan Heusinkveld, Timothy Adrian Robert Clark

Research Collection Lee Kong Chian School Of Business

This study draws on an active audience perspective to develop a better understanding of mass audiences' attraction towards popular management ideas. It focuses on audience members' own experiences and, in particular, what audience activities actually play a role in shaping mass attraction, and how the deployment of these activities may vary. Analysing 65 in‐depth interviews with management practitioners in their role as audience members of guru seminars, the authors identify different key consumption activities, and explain how individual management practitioners may shift in consumption orientation throughout the communication process. This paper argues that such a broader and more dynamic understanding …

Managing Digital Money: From The Editors, Mark Dodgson, David Gann, Irving Wladawsky-Berger, Naveed Sultan, Gerard George

Research Collection Lee Kong Chian School Of Business

Editor’s note: This editorial is part of a series written by editors and co-authored with a senior executive, thought leader, or scholar from a different field to explore new content areas and grand challenges with the goal of expanding the scope, interestingness, and relevance of the work presented in the Academy of Management Journal. The principle is to use the editorial notes as “stage setters” to open up fresh new areas of inquiry for management research. GG

Disaggregating Activities Of Daily Living Limitations For Predicting Nursing Home Admission, Joelle H. Y. Fong, Olivia S. Mitchell, Benedict S. K. Koh

Research Collection Lee Kong Chian School Of Business

Objective: To examine whether disaggregated activities of daily living (ADL) limitations better predict the risk of nursing home admission compared to conventionally used ADL disability counts. Data Sources: We used panel data from the Health and Retirement Study (HRS) for years 1998–2010. The HRS is a nationally representative survey of adults older than 50 years (n = 18,801). Study Design: We fitted Cox regressions in a continuous time survival model with age at first nursing home admission as the outcome. Time-varying ADL disability types were the key explanatory variables. Principal Findings: Of the six ADL limitations, bathing difficulty emerged as …

Three Essays On Opportunistic Claiming Behavior In A Services Setting: Customers And Front Line Employees Perspectives, Denis Khantimirov

Theses and Dissertations in Business Administration

This three-essay dissertation integrates the literatures on opportunistic claiming behavior, customer complaining and persuasion theories to examine the following research questions: (1) what factors influence frontline employee's perceived legitimacy of consumer complaints in a services setting? and (2) what drivers impact the consumer's propensity to make opportunistic claims?

More and more customers nowadays attempt to take advantage of service failures and claim what they can, rather than what they deserve given the service encounter circumstances. Given the narrow profit margins and fierce competition, the issue of opportunistic claiming behavior has become increasingly relevant over the past few years. Firms can …

Maximizing Lifetime In Clustered Wsns With Energy Harvesting Relay: Profiling And Modeling, Pengfei Zhang, Hwee-Pink Tan, Gaoxi Xiao, Yi Yu

Research Collection School Of Computing and Information Systems

Inspired by clustering and energy harvesting techniques, we study multiple-cluster wireless sensor networks with energy harvesting (EH) sensors serving as relay for cluster heads. In this paper, we derive the model for realistic energy harvesting rate. Then we propose distributed matching algorithm for EHs to serve as relay for CHs. The proposed algorithm could find optimal/near-optimal CH-EH matching in short time and still achieve good performance. We evaluate the performance of our method through theoretical analysis as well as simulation.

Shaping Problems, Not Decisions: When Decision Makers Leverage Visual Analytics, Brian G. Williams

Student Scholarship

Just as modern software development strategies have introduced agile methods and rapid prototyping to organizations. Visual analytic tools now bring the same spirit of prototyping and iteration directly into the decision-making process. Yet decision makers and analysts may not yet be as “agile” as the tools they are using and instead tend to remain in their traditional roles during analytic tasks. The emerging analytic leaders are managers who do not merely act on the findings of others but rather find and shape problems by constantly interacting with data and scrutinizing and adjusting to changes in real-time data. Our research found …

Aligning With Aviation Industry Expectations And Requirements: Improving The Presentation Skills Of Erau Graduate Business Students, Janet K. Tinoco, Jason Alvarez

Publications

MBA students have diverse set of presentation skill levels. Students come from many parts of the world, different undergraduate degree programs, and with widely varying employment histories, if any at all. They need to build their understanding of what to present to whom and how.

An Analysis Of The Relationship Between Military Leaders' Operational Adaptability And Knowledge Transfer, Vahap Kavaker

Engineering Management & Systems Engineering Theses & Dissertations

A variety of research underlines the increasing need for adaptable leaders in the military and enhancing operational adaptability is accepted as one of the crucial factors for achieving success in future military operations. In general terms, operational adaptability is the ability to successfully respond to unforeseen changing situations during military operations. However, this study reveals that operational adaptability is not clearly conceptualized and supporting factors are not investigated in detail in the literature. Among possible factors, knowledge transfer is claimed to be an important practice that increases personal performance and effectiveness.

This research conceptualized operational adaptability and investigated the relationship …

Driving Community Impact: A Case For Local Evidence-Based Coordination In Veteran And Military Family Services And The Americaserves Initiative, Nicholas Armstrong, James D. Mcdonough Jr., Daniel Savage

Institute for Veterans and Military Families

This paper addresses a prevailing view that a lack of coordination, collaboration, and collective purpose among veteran and military-family serving organizations—public, private, and nonprofit—poses a serious risk to long-term veteran and family well-being. The authors show that collective impact, an innovative approach to cross-sector collaboration on complex social problems, presents an opportunity for communities, in partnership with the VA, other government agencies, and private industry, to improve outcomes for veterans, transitioning service members, and their families. In addition, the paper outlines the Institute for Veterans and Military Families’ (IVMF) ongoing collective impact initiative, AmericaServes, and highlights preliminary outcomes from its …

Evaluating E-Relationship Marketing Features On Hotel Mobile Apps, Xiaolin Lu

UNLV Theses, Dissertations, Professional Papers, and Capstones

The advent of technology has changed the course of marketing in both the academic and the business field. Given the increasing number of mobile transactions, hotel companies have launched mobile applications (apps) as an alternative e-relationship marketing (e-RM) channel. This study modified a progressive five-level e-relationship building model. The model was employed to evaluate e-RM features of the top 10 hotel companies’ mobile apps. The results indicated that these hotel companies maintained e-RM feature sophistication at the lower levels (Basic and Reactive), but relatively speaking, they did not utilize e-RM features extensively at the higher levels (Accountable, Proactive and Partnership). …

Management And Leadership Style: Is Style Influenced By Engineering Education?, Jesse Levi Calloway

Engineering Management & Systems Engineering Theses & Dissertations

This paper addresses one aspect of the opportunity for corporations to reduce leadership development infrastructure by narrowing the participant pool to candidates that, intuitively, may be multi-skilled and capable of handling diverse roles and assignments within the corporate environment. In particular, the study seeks to determine the effect that engineering education has on leadership style by comparing the leadership style of certified project managers (CPMs), and non-CPM managers with engineering degrees, to the same for CPMs, and non-CPM managers, who do not possess engineering degrees. Engineering degrees may be further defined as mechanical, electrical, industrial and the like. Leadership styles …

Two Essays On Managerial Horizon, Cash Holdings And Earnings Management, Sanjib Guha

Theses and Dissertations in Business Administration

U.S. corporations are now sitting on an enormous stockpile of cash. Academicians and practitioners alike have tried to understand the reasons why companies are holding on to so much cash. Numerous studies have explored the various motives for holding cash. Many researchers have tried to correlate excess cash holding with particular firm characteristics. This dissertation analyzes the correlations that exist between excess cash holding and some measurable managerial characteristics. This dissertation examines if managerial horizon has any impact on excess cash holding. It also examines if managerial horizon and excess cash has any impact on firm value. Four different measures …

Two Essays On Investor Attention And Asset Pricing, Nadia Asmaa Nafar

Theses and Dissertations in Business Administration

This dissertation explores the effect of investor attention, as measured by Google Search Volume Index, on security prices. It seeks to answer the following research questions: 1) what is the effect of investor attention on the expected returns of EREITs? And 2) what is the impact of investor attention on the open market repurchases post announcement returns?

Classic theory suggests that information is immediately incorporated into stock prices. However, existing empirical evidence shows that investors are limited in terms of the amount of information they can process. Kahneman (1973) advances that attention is a scarce cognitive resource. Individuals suffer from …

Project Planning With Alternative Technologies In Uncertain Environments, Stefan Creemers, Bert De Reyck, Roel Leus

Research Collection Lee Kong Chian School Of Business

We investigate project scheduling with stochastic activity durations to maximize the expected net present value. Individual activities also carry a risk of failure, which can cause the overall project to fail. In the project planning literature, such technological uncertainty is typically ignored and project plans are developed only for scenarios in which the project succeeds. To mitigate the risk that an activity’s failure jeopardizes the entire project, more than one alternative may exist for reaching the project’s objectives. We propose a model that incorporates both the risk of activity failure and the possible pursuit of alternative technologies. We find optimal …

Combating Strategic Counterfeiters In Licit And Illicit Supply Chains, Soo-Haeng Cho, Xin Fang, Sridhar Tayur

Research Collection Lee Kong Chian School Of Business

Counterfeit goods are becoming more sophisticated, from shoes to infant milk powder to aircraft parts, creating problems for consumers, firms, and governments. By comparing two types of counterfeiters—deceptive, so infiltrating a licit (but complicit) distributor, or nondeceptive in an illicit channel—we provide insights into the impact of anticounterfeiting strategies on a brand-name company, a counterfeiter, and consumers. Our analysis highlights that the effectiveness of these strategies depends critically on whether a brand-name company faces a nondeceptive or deceptive counterfeiter. For example, by improving quality, the brand-name company can improve her expected profit against a nondeceptive counterfeiter when the counterfeiter steals …

The Evolution Of Vocabularies And Its Relation To Investigation Of White-Collar Crimes: An Institutional Work Perspective, Abhijeet K. Vadera, Ruth V. Aguilera

Research Collection Lee Kong Chian School Of Business

White-collar crimes are illegal and unethical actions by agents of an organization. In this paper, we address two related research questions concerning white-collar crime-how did the language of white-collar crime evolve? And how did this language co-evolve with the investigation of white-collar crime? Building on research on institutional work, we find that key institutional actors such as the Presidential Office are likely to use frames and adopt a particular language (i.e., the term "white-collar crime") in order to legitimize institutional practices (i.e., investigation of white-collar crimes). Conversely, less powerful actors such as the law enforcement agencies are then likely to …