Business Commons^™

The Prediction Of Future Earnings Using Financial Statement Information: Are Xbrl Company Filings Up To The Task?, Kelly Lawrence Williams

Electronic Theses and Dissertations

Financial statement data for large companies became available to the public in XBRL format starting in 2009 in the United States. Proponents of XBRL, along with the SEC, argue that XBRL filings offer several advantages over data provided by data aggregators, such as lower cost, faster availability, and broader coverage. The purpose of this study was to contribute to the combody of knowledge by investigating whether current XBRL company filings are useful in the prediction of future earnings and to attempt to interactively obtain the balances of 70 accounting concepts needed to create an earnings prediction model from a sample …

Statedata: The National Report On Employment Services And Outcomes, 2015, John Butterworth, Frank A. Smith, Jean Winsor, Jaimie Ciulla Timmons, Alberto Migliore, Daria Domin, Thinkwork! At The Institute For Community Inclusion At Umass Boston

All Institute for Community Inclusion Publications

This report provides statistics over 25 years from several national datasets that address the status of employment and economic self-sufficiency for individuals with intellectual and developmental disabilities. The authors use abbreviations for both intellectual disability (ID) and intellectual and developmental disabilities (IDD) in this report. We do this because data sources vary in the specific target groups that can be described.

We provide a comprehensive overview that describes national trends in employment for people with IDD, and the appendices provide individual state profiles with data from several sources. These include the ICI’s IDD Agency National Survey of Day and Employment …

The Interactive Effects Of Citizenship Pressure And Job Embeddedness On Positive And Negative Outcomes Of Engagement, Jeremy Logan Jones

Electronic Theses and Dissertations

A more comprehensive understanding of the positive and negative outcomes of engagement could allow for a better conceptualization of the construct. The three goals of this study were: (1) to examine, based on the job demands and resources framework, potential negative antecedent and outcome relationships (i.e., role conflict, role ambiguity, and counterproductive work behaviors); (2) to identify interactions that could negatively impact engagement’s positive outcomes (i.e. citizenship pressure); and (3) to identify interactions that could positively impact engagement’s negative outcomes (i.e. job embeddedness). To accomplish these goals, the study collected data from both employees and their direct supervisors. An employee …

Industry Career Guide: Manufacturing, Kurt Gerrard T. See, Mitzie Irene P. Conchada

Angelo King Institute for Economic and Business Studies (AKI)

Manufacturing sector in the Philippines has one of the largest contributions to the growth of the economy. Throughout the years, starting from the 1970s, the manufacturing sector has been one of the driving forces behind the country’s growth. It has proven its importance in the economy because of benefits such as employment generation and technological innovation.

Industry Career Guide Ownership Dwellings And Real Estate, Ma. Concepcion G. Latoja, Denise Serrano

Angelo King Institute for Economic and Business Studies (AKI)

This industry career guide on Ownership Dwelling and Real Estate (ODRE) aims to inform readers of the range of career options that are open to those who want to work in the industry. By presenting an array of occupations typically found in this field, the reader is informed of the basic requirements to land a specific job in this industry, the associated job environment and possibilities for job movement either in terms of promotion and/or moving laterally from one type of job to another within the industry. In the context of discussing job prospects, it lays out the issues surrounding …

Pagtugon Sa Sari-Saring Panganib: Mga Aral Mula Sa Mga Krisis Pananalapi, Tereso S. Tullao Jr

Angelo King Institute for Economic and Business Studies (AKI)

Nitong nakaraang dalawang dekada, nakaranas ang mga ekonomiya sa iba’t ibang bahagi ng mundo ng tatlong matitinding krisis pananalapi. Ang mga ito ay nagdulot ng malalawak na pinsala sa mga mamamayan, pamahalaan at mahahalagang sektor ng ekonomiya lalo na sa sektor ng pananalapi.

Ang pagkalat ng krisis pananalapi tungo sa isang malawakang krisis ekonomiko ay nakasalalay sa sektor ng pananalapi lalo na ang pagbabangko. Makikita na maraming sa mga sanhi ng krisis ay nakaugat sa di maingat ng pagbabangko. May mga pagkakataon din na ang krisis ay hindi nagmumula sa mga bangko. Ngunit dahil ang mga bangko ay pangunahing sektor …

Managing Excessive Entitlement In Support Of Family Business Longevity, Maria Andrea L. Santiago

Angelo King Institute for Economic and Business Studies (AKI)

Family members feel entitled to family wealth because of various reasons. Some claim that they deserve part of the wealth since they are members of the family. Others assert that they earned rights to the wealth through hard work, while still others argue that they deserve part of the family wealth because they are special. When family members do not get what they think they deserve based on their perceptions of entitlement, they declare that it is unfair. This becomes problematic when family members manifest their sense of entitlement in a dysfunctional manner. In a family business, this may result …

Introduction To The Special Issue: Towards A Theoretical Understanding Of Innovation And Entrepreneurship In India, Sanjay Jain, Anil Nair, David Ahlstrom

Management Faculty Publications

Over the past few decades, India has become one of the world’s most vibrant economies (Chari & Banalieva, 2015). While the first forty years after India’s independence in 1947 was characterized by a sluggish annual growth rate (of approximately 3%), economic reforms initiated in 1991 have resulted in the GDP growing at a rate of around 6.8% in the last quarter century (Chari & Banalieva, 2015;McCloskey, 2010). Conversely, while the pre-reform institutional environment generally underemphasized and undermined entrepreneurial and innovative activity (Bardhan, 1994; Baumol, Litan, & Schramm, 2009;Sivaraman, 1991), the post-reform period has been characterized by a much wider acceptance …

Photos Of Major Social Turmoils In China Since 1900, Shaomin Li

Management Faculty Publications

No abstract provided.

Best Practices Guide On Federal Contracting Opportunities Recommendations For Small Businesses In El Paso, Ana Rodriguez Camargo

Technical Reports

No abstract provided.

Standardization Of Highway Construction Delay Claim Analysis: A Highway Bridge Case Study, Mohammed S. Hashem M. Mehany, Neil S. Grigg

Journal of Transportation Management

Highway construction efficiency is critical to highway users such as the trucking industry given today’s era of shortages in funding, and given the need for major re-investments in the highway system. One topic that can add to project costs relates to delays and how contractors are reimbursed for such delays. Delays are common in construction, especially in complex heavy highway and other infrastructure projects, and the claims they generate have negative effects on project schedules and costs. In spite of this, the analysis of claims is hindered due to the variety of methods and analysis techniques in use and lack …

A New Approach To Speaker Relevence Using A Logistics Executive In Residence Course, Stephen M. Rutner, Scott R. Cox, Maria E. Aviles

Journal of Transportation Management

This article addresses a new method to bring real world relevance into the Logistics, Transportation and Supply Chain Management classroom. A different type of Executive in Residence course focuses on using multiple industry speakers to provide a unique learning environment for today’s Millennial majors. While the majority of the paper is a thought based overview, a statistical analysis of student responses was used to compare various types of relevant courses. A simple comparison of various appropriate items was examined to identify if the Executive in Residence course increased learning. Both the anecdotal and statistical evidence suggests that the Executive in …

Communication And Identity: The Paternity Leave Decision, Scott Sellnow-Richmond

Wayne State University Dissertations

Paternity leave has remained an under-studied phenomenon in the United States. The US stands in contrast to countries such as Sweden and Norway, which have a history of government-regulated paid time off for fathers of new children. Therefore new fathers in the US face a unique situation regarding their decision of whether or not to take whatever form of paternity leave may be available to them. This study explores what aspects of new fathers’ identities are salient regarding the paternity leave decision. The Communication Theory of Identity (CTI) is used as a theoretical framework to explore how these identities correspond …

Employees' Interests And Preferences Regarding Worksite Exercise Programs, Amber Butcher

All Graduate Theses, Dissertations, and Other Capstone Projects

In order to address the problem of an unhealthy workforce, employers often implement disease prevention and health promotion strategies, referred to as worksite wellness programs. The purpose of this study was to examine employees' interests and preferences regarding worksite exercise programs. To collect data, a 12 item survey was developed and administered to employees from a company based in Rochester, Minnesota. A total of 21 participants completed the survey (66.7% male, 28.6% female). The mean age was 51 years old. The findings of the study indicated an interest in worksite exercise programs and that incentives may motivate employees to participate …

Factors Influencing The Unethical Behavior Of Business People, Adam Boes

Honors Projects

No abstract provided.

Bridging Executive Succession Gaps: Organizational Factors That Most Accelerate Executive Readiness, Carolynn Cameron

Student Scholarship

Much has been written on the topic of leadership development however little on the development of top executives, and virtually nothing on the most efficient ways of developing executives. With succession pipelines to executive jobs weak across S&P 500 firms, executive succession weakness poses a real financial, continuity and governance risk to systems globally. To address this phenomenological gap, the authors conducted a qualitative inquiry involving semi-structured interviews with managers in a single S&P 50 global firm that operates across three industries. By probing into the "lived worlds" of these executive successors and high performing non-successors, new insight has been …

American Dental Association Board Member Dr. Jonathan Shenkin Receives Prestigious Fulbright Specialist Grant, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

مدى موازنة السلطة المالية بين إجراءات الفحص الضريبي وسرية المعلومات الضريبية ( دراسة تحليلية لآراء عينة من موظفي الهيئة العامة لضرائب ), مصطفى عبد الحسين علي المنصوري

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الى بيان مدى نجاح السلطة المالية في ضمان التزامها بالحفاظ على سرية المعلومات المتعلقة بالمكلفين في ضوء التزامها بتطبيق إجراءات الفحص الضريبي . لغرض تحقيق هدف البحث تم دراسة وتحليل اجراءات الفحص في القسم الشركات وقسم الرقابة والتدقيق واخذ حالات عملية للمكلفين , فضلا عن تصميم استبانة كأداة لجمع المعلومات وتم اختيار عينة من موظفي الهيئة العامة لضرائب . واعتمد الباحث في تحليل النتائج على الوسط الحسابي والانحراف المعياري والارتباط بيرسون لتحليل فقرات الاستبانة باستعمال البرنامج الاحصائي ( ssps ) . وتوصل البحث الى ان الهيئة العامة لضرائب ملتزمة بسرية المعلومات الضريبية المتعلقة بالمكلفين في الحدود التي اجازه …

انخفاض اسعار النفط و الاجراءات اللازمة لتقليل تأثيرها على الموازنة العامة في العراق, حيدر كاظم مهدي

Muthanna Journal of Administrative and Economics Sciences

المستخلص :يشكل مورد النفط احدى الموارد المهمة و الاساسية في تمويل موازنة الدولة و ان اي خلل يصيب هذا المورد سوف يلقي بـتأثيراته على الموازنة , و بالتالي اصبحت الموازنة العامة مرتبطة بأسعار و حجم انتاج النفط الخام , و قد لعبت عوامل عدة في احداث تغيرات في اسعار النفط منها عوامل المضاربة و العوامل السياسية و الاقتصادية , فقد وصل سعر برميل النفط مع بداية عام 2015 حوالي 50 دولار للبرميل مما شكل عبىء كبير على الموازنة العامة على اعتبار ان الايرادات المتحققة من تصدير النفط هي المحرك الاساسي لعجلة التنمية و ادارة كل قطاعات الدولة و قد تناول …

Ada Announces Distinguished Service Award Winner Dr. Jeanne Sinkford, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

Ada Foundation Accepting Applications For Its 2015 Samuel D. Harris Fund, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

American Dental Association Releases Ada Practical Guide To Substance Use Disorders And Safe Prescribing, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

Arizona Dentist Installed As American Dental Association Trustee, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

Texas Dentist Installed As American Dental Association Trustee, American Dental Association

News Releases

This collection includes standard news releases, information kits and other documents distributed for publicity, information, announcements of events, etc. as issued from the ADA. Items included in this collection are archival and any costs, links, contact information, or other figures may be out of date. Please contact the ADA to verify information.

2015 Annual Reports And Resolutions, American Dental Association

ADA Transactions

This item is part of the Annual Reports and Resolutions subtitle of the ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and Transactions. Generally, the ADA Transactions are published in multiple volumes throughout the year. Older versions include reports from all departments as subsections, while more recent versions include only those of councils, commissions, and committees.

2015 Supplement Vol. 2, American Dental Association

ADA Transactions

This item is part of the Supplements subtitle of The ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and the Transactions. Generally, The ADA Transactions are published in multiple volumes throughout the year. The Supplements function like an appendix and are, in more recent editions, numbered separately with page numbers determined by HOD reference committee assignation. Items are described variously as "Supplement #", "Volume #", etc. throughout the series but have been labeled here as Vol. # for …

2015 Supplement Vol. 1, American Dental Association

ADA Transactions

This item is part of the Supplements subtitle of The ADA Transactions, a serial publication of the annual activities of the ADA House of Delegates (HOD)/Board of Trustees (BOT) made up of three separate subtitles: Annual Reports and Resolutions, Supplements, and the Transactions. Generally, The ADA Transactions are published in multiple volumes throughout the year. The Supplements function like an appendix and are, in more recent editions, numbered separately with page numbers determined by HOD reference committee assignation. Items are described variously as "Supplement #", "Volume #", etc. throughout the series but have been labeled here as Vol. # for …

Mapping Relational Algebra Operators Into Sql Queries: A Database Case Study, John N. Dyer, Camille F. Rogers

Information Systems & Analytics: Faculty Publications

Relational algebra operators and mapping to resulting structured query language (SQL) queries are among the most important concepts and skills for students taking a course in database design and implementation, especially those majoring in IS/IT. The most typical relational algebra operators mapped to foundational SQL include unions and intersections, as well as other relational operators applied to these operators, including differences and various joins. Unfortunately, few textbooks or external resources provide ample opportunity for students to apply the full set of most common relational algebra operators mapped to resulting SQL over a single unified case. Most database textbooks exemplify each …

A Post Publication Review Of “Is Project Risks As Emergent Phenomena: Towards A Model Of Risk Escalation And Its Management”, Michael J. Cuellar, Nipon Parinyavuttichai, Angela Y. Lin

Information Systems & Analytics: Faculty Publications

A short post publication review of a recent AJIS paper.

Graduate Bulletin, 2015-2016, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.