Business Commons^™

Fazat Gjatë Procesit Të Auditimit Të Brendshëm, Blerim Hoxha

Theses and Dissertations

Auditimi si formë e kontrollit të ndërrmarrjeve publike dhe private edhe pse i vjetër në botë,në përgjithësi është term relativisht i ri në Kosovë, është shfaqur në përmasa më të gjera pas vitit 1999, pasi që Kosova filloi të administrohej nga administrata ndërkombëtare.Përvojat e ndryshme të shteteve botërore e sidomos asaj amerikane dhe evropiane u inkorporuan ne sistemin e brishtë te kontrollit në Kosovë, me anë të amandamentimit të ligjeve ekzistuese dhe me trajnimin e një numri të konsiderueshëm të stafit lokal me qëllim të rritjes së profesionalitetit të tyre dhe ballafaqimit në praktikë me raste të ndryshme të auditimit …

Impakti I Vlerësimit Të Performancës Në Ngritjen E Cilësisë Në Sektorin Publik, Enver Durmishi

Theses and Dissertations

Vlerësimet për menaxhimin në institucionet publike është një çështje e cila shtron nevojën për qasje shumë serioze. Pёr këto janë bërë më shumë hulumtime dhe studime, shumica e tyre janё përqendruar në vlerësimet e menaxhmentit por edhe në shkaqet që kanë shtyer nevojën për ndryshime, por pak vëmendje u kushtohet burimeve të cilët ndikojnë në ndryshimet. Nga hulumtimi që ne kemi bërë del që një kontribut të rëndësishëm në këtë çështje ka edhe vlerësimi i angazhimit dhe mbështetjes nga ana e menaxhmentit, efektet e këtyre fenomeneve dhe dhёnia e rekomandimeve dhe strategjive që menaxherët në institucionet publike mund t’i përdorin …

Menaxhimi I Politikave Publike Fiskale Dhe Roli I Tyre Në Zhvillimin E Bizneseve Të Kosovës, Ibrahim Krasniqi

Theses and Dissertations

Menaxhimi i politikave publike e fiskale dhe roli i tyre në zhvillimin e Bizneseve është preokupim i të gjitha qeverive të shteteve të ndryshme në përmasa ndërkombëtare pa marrë parasysh sistemin politik, ekonomik dhe nivelin apo shkallën e zhvillimit ekonomik të tyre. Politikë Fiskale kuptojmë aktivitetin e paramenduar në formimin e të hyrave publike dhe financimit të shpenzimeve publike me qëllim të realizimit të funksioneve të ndryshme të shtetit apo të bashkësive shoqërore politike të përcaktuara në kushtetutë dhe me ligj. Menaxhim ose drejtim ekonomik: përfaqëson procesin kompleks të organizimit e të drejtimit të një kompanie, institucioni ose organizate, për …

Indeksi I Çmimeve Të Konsumit Dhe Analiza Statistikore, Fitim Limani

Theses and Dissertations

Prapavija: Duke u bazuar në faktin që indekset e çmimeve paraqesin një dukuri në matjen e variacioneve në kohë të çmimeve si dhe analizat që bëhën, është konsideruara që të bëhet nje analizë rreth indeksit të çmimeve në Kosovë.

Objektiva: Analizimi i indeksit të çmimeve të konsumit në Kosovë dhe analiza statistikore.

Metoda: Për të realizuar këtë punim është përdorur literaturë shkencore si dhe të dhëna zyrtare nga Agjensioni i Statisitikave në Kosovë, Banka Qendrore e Kosovës, ueb faqe të ndryshme si dhe publikime të huaja shkencore. Literatura është përdorur duke analizuar fillimisht kuptimin e indeksit të çmimeve në si …

Sistemi Bankar Në Kosovë, Enis Beytulla

Theses and Dissertations

Qëllimi i këtij punimi është të analizojë disa faktorë të sistemit bankar në Kosovë siç janë: Numri bankave të cilat operojnë në Kosovë, interesi në kredidhënje si dhe kreditë joperformuese. Në këtë studim, ne u përpoqëm që me anë të një analize përshkruese dhe grafike të vëzhgojmë sistemin bankar në Kosovë.

Hulumtimi i punimit është bërë përmes metodave burimeve sekondare të cilat bazohen në literatura të ndryshme, raportet vjetore të bankave të Kosovës dhe rajonit, buletine ekonomike, adresa të ndryshme elektronike si dhe me anë të të cilave janë krahasuar bankat në Kosovë me ato të rajonit.

Sipas analizës tonë …

Center For Real Estate Quarterly, Volume 9, Number 1, Portland State University. Center For Real Estate

Center for Real Estate Quarterly

Table of Contents:
--Density at Any Cost, Revisited by Gerard Mildner (p. 5-19)
--The State of the Economy by Carly Harrison (p. 20-26)
--Residential Market Analysis by Clancy Terry (p. 27-54)
--Multifamily Market Analysis by Clancy Terry (p. 55-66)
--Office Market Analysis by A. Synkai Harrison (p. 67-74)
--Industrial Market Analysis by A. Synkai Harrison (p. 75-80)
--Retail Market Analysis by A. Synkai Harrison (p. 81-87)

A Simulation-Based Approach To Solve A Specific Type Of Chance Constrained Optimization, Lijian Chan

MIS/OM/DS Faculty Publications

We solve the chance constrained optimization with convex feasible set through approximating the chance constraint by another convex smooth function. The approximation is based on the numerical properties of the Bernstein polynomial that is capable of effectively controlling the approximation error for both function value and gradient. Thus, we adopt a first-order algorithm to reach a satisfactory solution which is expected to be optimal. When the explicit expression of joint distribution is not available, we then use Monte Carlo approach to numerically evaluate the chance constraint to obtain an optimal solution by probability. Numerical results for known problem instances are …

Renowned Businessman And Alumnus Gary Hamel Speaks To Students, Lucero Castellanos-Aguirre

Lake Union Herald

No abstract provided.

The “Integrative Justice Model” As Transformative Justice For Base-Of-The-Pyramid Marketing, Nicholas J C Santos, Gene R. Laczniak, Tina M. Facca-Miess

Marketing Faculty Research and Publications

Writing in Business and Politics, Santos and Laczniak (Business and Politics 14(1) 2012) formulated a normative, ethical approach to be followed when marketers e ngage impoverished market segments. It is labeled the integrative justice model (IJM). As noted below, that approach called for authentic engagement, co-creation, and customer interest representation, among other elements, when transacting with vulnerable market segments. Basically, the IJM derived certain operational virtues, implied by moral philosophy, to be used when marketing to the poor. But this well-intentioned approach raises a significant “So what?” question. Are such sentiments anything but lofty aspirations for idealists or are …

The Management Of A Turnaround After An Ethical Breach In A Public Institution Of Higher Education, Ashley Stark

Doctor of Business Administration (DBA)

The field of management has built a wealth of literature on turnaround management as well as the effect unethical actions have upon organizations. However, there has been less study on the application of these topics to turnarounds specifically in small, regional, public institutions of higher education. It is important that an institution of higher education that has been affected by an ethical failure execute a turnaround to restore trust and faith in the organization, internally and externally. A small, regional, public institution of higher education in the upper Midwest recently encountered a series of organizational difficulties that negatively influenced its …

From Pit To Electronic Trading: Impact On Price Volatility, Lucjan T. Orlowski

WCBT Faculty Publications

This paper investigates the dynamics of price volatility and trading volume of 10-year U.S. Treasury note futures within the context of transition from pit to electronic trading. The analysis is conducted over four discernible phases of futures trading evolution: the pit-only phase, the leap to electronic trading, and the electronic trading dominant phase, which is divided further into two periods, the before and after the financial crisis of 2007/2009. Generalized autoregressive conditional heteroskedasticity with in-mean conditional variance and generalized error distribution parameterization (GARCH-M-GED) tests are conducted to examine the conditional volatility of total returns index as a function of trading …

Roar Of The Crowd: Noise-Related Safety Concerns In Sport, Robin Ammon, Kimberly L. Mahoney, Gil Fried, Khadija Al Arkoubi, Dale Finn

Sport Management Faculty Publications

In sport the safety of staff, participants and spectators is of the utmost importance. Therefore, sport venue and event managers should take every precaution to address safety concerns while planning for and executing events or activities. While venue managers have a legal duty to protect fans and participants, federal regulations exist to ensure a safe workplace for all employees, including those at a sports event. This is a conceptual article intended to assist practitioners to identify potentially unexpected hazards within the work environment, as well as strategies to eliminate or manage them. The authors examine existing federal regulations, current research …

I'M Retiring ... Well, Sort Of, Kevin F. Hallock

Economics Faculty Publications

I’m 45 years old and I’m retiring ... from writing regular columns for workspan. And that has me thinking about retirement and incentives as part of a total rewards system.

2015-February-01-Applications Available For New Presidential Fellows Program, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2015-February-01-Breanna Lyda, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

How Do Institutional Investors Trade When Firms Buy Back Their Shares?, Sheng Huang, Zhe (Joe) Zhang

Research Collection Lee Kong Chian School Of Business

We study how institutional investors trade when firms buy back shares. We find that institutions sell following share repurchase announcements. The institutional sell-off results in a more concentrated ownership by institutions, as the number of institutions in the investor base declines after accounting for the change in the universe of institutions. While some institutions sell shares passively to meet the firm demand for the market to clear, the overall institutional sell-off only accounts for 27% of shares bought back contemporaneously by firms. Many firms experience a net inflow of institutional investment. The institutional sell-off is greater in firms that experience …

Rural Implications Of Medicaid Expansion Under The Affordable Care Act, Erika C. Ziller Phd, Jennifer D. Lenardson Mhs, Andrew F. Coburn Phd

Medicaid

In this brief, researchers from the Maine Rural Health Research Center (University of Southern Maine, Muskie School of Public Service) present findings from a SHARE-funded evaluation of the rural implications of Medicaid expansion under the ACA.

The authors examine the following issues:

• The extent to which prior public health insurance expansions have covered rural populations
• Whether rural residents who are expected to be newly eligible for Medicaid in 2014 differ from their urban counterparts
• The extent to which rural individuals might differentially benefit from the ACA Medicaid expansion in light of the expansion becoming optional
• Whether rural enrollees are likely …

Managing By Design: From The Editors, Marc Gruber, Nick De Leon, Gerard George, Paul Thompson

Research Collection Lee Kong Chian School Of Business

The article discusses product design as a form of innovation, focussing on its use on products and services. Topics include design management and business performance; the emphasis placed consumer needs as a source of innovation; and a discussion of how to use a design-process to generate innovation in any field.

The Key To Successful Negotiating, Michael Benoliel

Research Collection Lee Kong Chian School Of Business

Negotiation is complex. For many it is challenging and stressful because they are not sufficiently trained in the new art and science of persuasion.

Income Smoothing Due To Unemployment Concerns, Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, I-Hwa Yang

Research Collection School Of Accountancy

Economic theory predicts that top executives and lower-level employees have incentives to smooth income due to compensating wage differential costs and fear of job loss, respectively. Following Agrawal and Matsa (JFE, 2013) who rely on exogenous variations in unemployment insurance benefits to examine how unemployment concerns affect corporate leverage, we examine the link between such benefits and income smoothing. We find that when unemployment insurance benefits are higher and concerns about unemployment are hence lower, there is less income smoothing. This relation is stronger when employees face higher unemployment risk and weaker when the firms’ information and internal control environments …

Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo

Research Collection School Of Accountancy

When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption

Essays On The Impacts Of Quantitative Easing On Financial Markets, Joanne Guo

Dissertations, Theses, and Capstone Projects

Due to the severity of the financial crisis of 2008, the Federal Reserve had attempted a variety of unconventional monetary policy to support the U.S. financial markets at the verge of collapse. The most well-known of the Fed's unconventional monetary policy is quantitative easing, in which it purchased a large amount of government securities from the markets in order to lower longer term interest rates and mortgage rates. The several rounds of quantitative easing had different impacts, intended as well as unintended, on U.S. financial markets and foreign markets. The purpose of this paper is to fully explore the effects, …

Explorations Of Perceived Product Efficacy, Veronika Ilyuk

Dissertations, Theses, and Capstone Projects

Prior research has largely treated perceived product efficacy as a one-dimensional construct. This research uniquely demonstrates that perceived product efficacy is comprised of several dimensions and focuses on one previously unexplored dimension that has significant implications for consumption frequency: perceived duration of product efficacy. The current research shows that consumers make biased duration judgments of product efficacy: consumers make shorter (vs. longer) duration judgments when they perceive a concurrent task to be relatively difficult (vs. easy). The effect of perceived task difficulty on duration judgments of product efficacy is (1) established with energy-enhancing products and medication, (2) shown to be …

It-Enabled Coordination In Electronic Markets: An Experimental Investigation Of The Effects Of Social Communication On Group Buyers, Alexander Pelaez

Dissertations, Theses, and Capstone Projects

Coordination, and the mechanisms by which coordination occurs, represents a significant area of study for economic research, and information technology. Technology enhances communication in both speed and quantity of information and when aligned with appropriate tasks can improve decision-making and task performance. Examining the effect of technology based coordination mechanisms on market platforms provides insight into outcomes as represented by buyer surplus and task completion as well as behaviors, such as network structure and emotional attitudes in economic experiments. Drawing on theory from economics and information systems, larger buyer groups should be able to obtain better prices and extract higher …

Government Auditing Standards And Single Audits, February 1, 2015, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Isca Pre-Budget Survey Findings 2015: Insights From The Accounting And Business Community, Clarence Goh

Research Collection School Of Accountancy

Recent forecasts by the International Monetary Fund (IMF) estimate that the global economy will grow by 3.8% in 2015. While this represents an improvement from the 3.3% growth forecasted for 2014, growth in 2015 is expected to be hampered by persistent weakness in the Eurozone and slowdowns in major emerging markets.

Infrastructure Provision, Gender And Poverty In Indian Slums, Prithi Parikh, Kun Fu, Himanshu Parikh, Allan Mcrobie, Gerard George

Research Collection Lee Kong Chian School Of Business

We examine the relationship between infrastructure provision and poverty alleviation by analyzing 500 interviews conducted in serviced and non-serviced slums in India. Using a mixed-method approach of qualitative analysis and regression modeling, we find that infrastructure was associated with a 66% increase in education among females. Service provision increased literacy by 62%, enhanced income by 36%, and reduced health costs by 26%. Evidence suggests that a gender-sensitive consideration of infrastructure is necessary and that a ‘one-size-fits-all’ approach will not suffice. We provide evidence that infrastructure investment is critical for well-being of slum dwellers and women in particular.

Taking Flight – February 2015 Edition, Georgia Southern University

College of Business: News & Publications

• Message from the Dean
• Viral Video Competition Advinup Wins 3 Day Startup
• Savannah Eagle Executive Exchange
• Alumni Spotlight: Sean Knox
• 12th Annual Distinguished Forensic Accounting Lecturer, James D. Durham
• Professionally Captured – February 11 STEM Career Fair & February 25 Eagle Expo Career Fair
• Young Alumni Board Meeting
• Eagle Executive Magazine
• Save the Date – Business at the Ballpark
• Georgia WebMBA Ranked by CEO Magazine
• Finance Student Wins Best Paper Award

2015 February, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for February of 2015.

Who Shall Get More? How Intangible Resources And Aspiration Levels Affect The Valuation Of Resource Providers, Gokhan Ertug, Fabrizio Castellucci

Research Collection Lee Kong Chian School Of Business

In this study, we identify the effects of reputation and status by determining how they are differently valued by organizations that are concurrently pursuing different goals. Building on research on intangible assets and on aspiration levels, we develop a framework to explain organizations’ valuation of resource providers. We expect organizations to value resource providers who possess a specific type of intangible asset higher as their performance, relative to aspirations, decreases on the outcome more closely tied to that particular asset. We also expect to observe this sensitivity primarily when the organization has a low level of the intangible asset in …