Business Commons^™

Employee Engagement: Restoring Viability To A Corporate Cliché, Madeline G. Crawford

CMC Senior Theses

Employee engagement has taken over the corporate world. Whether it is the media, consulting firms, business leaders or human resources, everyone is talking about it. Despite the buzz in the corporate world and millions of dollars pumped into the industry, employee engagement has remained relatively unchanged and our comprehension of it is hazy. Examining the concept of employee engagement from conceptualization to present day helps provide a solid understanding of its foundation and where major evolutionary failings occurred. Prompted by Gallup’s takeover of the concept – from packaging, selling, measuring and intervening – the essence of employee engagement has been …

Friends In High Places: Measuring The Effects Of Compensation Committee Characteristics On Ceo Pay Packages In 2013, Danielle M. Knott

CMC Senior Theses

In the past decade, public scrutiny surrounding rising levels of executive compensation has led to more stringent independence requirements for compensation committees. However, there is little research studying the effects of compensation committees on executive pay from the time these new requirements were implemented. My paper studies the effects of compensation committee chair personal ties to the CEO, economic interests, and group committee characteristics on both the level and structure of CEO compensation. My findings suggest that certain committee chair personal ties to the CEO are associated with both a higher level of CEO compensation and a higher percentage of …

Better Measurement Of Governments Through The Application Of Accrual Accounting For Government-Wide Financial Statements, Caleb D. Cunha

CMC Senior Theses

In this paper, we will look at and discuss the differences and similarities between governmental entities and for-profit business. We will mainly discuss the different goals, purposes, users, and issues between government and for-profit accounting in order to show that changes to governmental accounting standards would lead to more transparency and accountability, which in turn would help determine the success of an individual governmental entity. We will conclude by looking at countries that have implemented accrual accounting for government-wide financial statements, and we will explain how the adoption of accrual accounting for government-wide financial statements in the United States will …

Credit Ratings And Firm Litigation Risk, Huixian Xie

CMC Senior Theses

This paper looks at whether firms’ credit ratings are negatively affected by litigation risk after controlling for known factors that affect credit ratings. The conventional wisdom is that litigation risk and credit ratings have an inverse relationship. However, my hypothesis is that the inverse relationship will not be stable if the model of credit ratings has taken other factors into account. The methodology first constructs a model of litigation risk, and then regress the credit ratings on the measurement of litigation risk. Previous empirical research on litigation risk measurement uses industry proxies as indicators for litigation risk. In this paper, …

Why Does The U.S. Continue To Use Gaap And Will It Ever Converge To Ifrs?, Hester Lam

CMC Senior Theses

The United States has a long history of doing things differently than other countries. Its accounting standards are no different; to date, it continues to use its own Generally Accepted Accounting Principles and have yet to converge to the International Financial Reporting Standards ("IFRS") as set by the International Accounting Standards Board. In 2008, the U.S. Securities and Exchange Commission ("SEC") Chairman Christopher Cox published a press release in which the SEC published for public comment a roadmap towards convergence by 2014. However, in subsequent years, Memorandum of Understandings published by the IASB and the United States' Financial Accounting Standards …

From Legally Confidential To Financially Confident: Resolving The Tension Between Lawyers And Auditors Over Contingent Liability Disclosure, Samantha Nicole Kunz

CMC Senior Theses

Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities?

This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the …

Differences Between Ind As And Ifrs: Can Full Convergence Ever Occur Between The Two?, Shoubhik Pal

CMC Senior Theses

Since the turn of the millennium, there have been various attempts by Indian regulators as well as the government to converge the current accounting system in India (tentatively called Indian GAAP) to a system similar to IFRS, considered today to be the prevalent worldwide set of accounting standards. Indian GAAP has had its fair share of criticism, the most telling being that it avoids the principle of substance over form in various topics in its literature. The first announcement of a plan to converge came in July 2007. While suffering various setbacks through delays in recent years, the current roadmap …

Do Internal Funds Play An Important Role In Financing Decisions For Constrained Firms?, Barun Roychowdhury

CMC Senior Theses

In this paper, I discuss the importance of internal funds for corporate investment among financially constrained firms. I use the paper ‘Financing Constraints and Corporate Investments’ by Fazzari, Hubbard and Petersen.as a base for my framework. I focus on a specific paper refuting their findings and their response in order to fully understand the benefits and costs of the framework. I then apply the original framework to a recent sample that covers the Great Recession to see the results of the initial paper are still valid today and if the recent recession and elongated recovery had an even more adverse …

Managing Environmental Risk In The Oil And Gas Industry, Haley Conner

CMC Senior Theses

Oil and gas industry operations place large pressures on the local environment and inhabitants. However, the continued rise in the demand for useable energy and resources has resulted in further production pressures for oil and gas companies. Meeting these demands comes with high risks and costs to both society and the environment. Oil and gas companies are thus faced with the challenge of meeting the world’s expanding energy demands while minimizing the negative externalities associated with these operations.

Many of the risks these corporations face are site specific, requiring detailed background research and precautionary measures that cannot be solved using …

A Promise Is A Promise: The Ethical Implications For Ceo’S Acting Socially Responsible Within A Corporation, Alexandra Sonett

CMC Senior Theses

The prevalence of corporate social responsibility has been continually increasing over recent years. The debate of whether a business should act in a manner that furthers societal needs or if they should simply focus their efforts on maximizing shareholder value is of popular interest since it affects the fundamental structures of how a business will operate. One of the major influencing theories in favor of social responsibility is the stakeholder theory. The opposing viewpoint is the shareholder theory, which highlights that the sole responsibility for a corporation is to act in a way that maximizes profits. This thesis will outline …

Assessing Organizational Data Culture To Create An Ideal Data Ecosystem, Lauren M. Leary

Capstone Collection

The year 2015 marks a critical turning point in the global development arena. The Millennium Development Goals galvanized support and collaboration across sectors and now the world is recalibrating focus to prepare for the final push with the forthcoming Sustainable Development Goal Framework. We are also in the midst of a data revolution that aims to hold governments and organizations accountable to these goals and to ultimately create synergy between systems and processes in an ever-globalizing world. This paper intends to prompt discussion and learning around organizational readiness and preparedness for these imminent changes. Drawing from best practices within the …

The Impact Of Cloud Computing In Supply Chain Collaborative Relationships, Collaborative Advantage And Relational Outcomes, Maria E. Aviles

College of Graduate Studies: Theses & Dissertations

The purpose of this study is to explore the collaborative advantages and relational outcomes that organizations obtain from having strong collaborative relationships. With business competing as supply chains of multiple relationships, the reliance on inter-firm relationships has increased and become central strategy for organizations. Logistics computing technologies in the cloud may facilitate collaboration in the supply chain, although there are conflicting viewpoints regarding cloud viability. This study also evaluates the effect that cloud computing technology has on collaborative advantage and relational outcomes in small and large organizations. The model developed here is based on a cross-disciplinary theoretical perspective, which combines …

Roles Of Information Technology In Supply Chain Management, Akhadian S. Harnowo

College of Graduate Studies: Theses & Dissertations

Supply Chain Information Technology (SCIT) is a key enabler of effective supply chain management (SCM) activities. In 2013, $300 billion was spent on SCIT by firms globally, an increase by 1.8% and 3.8% compared to 2012 and 2011, respectively. With such significant investments, firms face risks of eroded financial performance if SCIT does not perform as expected. In fact, there is a mix of evidence with some firms benefiting from SCIT while others failing to benefit from investing in SCIT. Despite substantial research relating to utilizing information technology in a SCM context, the impact of SCIT on firm performance remains …

Fortifying Leisure: Adolescent Perspectives Of Family Leisure In Uganda, Rachel A. Mcgovern, Stacy Taniguchi, Julie M. Hite, Steven J. Hite, Mark A. Widmer, Christopher B. Mugimu, Yusuf K. Nsubuga

Faculty Publications

This study examined family leisure patterns and meanings of family leisure from the perspective of adolescents living in the Mukono District of Uganda. Sixty-eight secondary students were interviewed. Results indicate Ugandan adolescent definitions of leisure reflect leisure as free time and leisure as a means to an end. Students mentioned three primary family leisure outcomes (enjoyment/fun, personal development, and family development) that point toward a core theme. Fortifying describes the importance Ugandan youth place upon family leisure outcomes that strengthen the individual to overcome inevitable challenges they will face throughout their lives and enable them to succeed, especially through family …

The Quixotic Quest For Fairness: The Sec's Role In The Rise Of High Frequency Trading, Jan Traflet, William R. Gruver

Faculty Journal Articles

This paper examines the complex factors facilitating the rise of high frequency trading (HFT) from a historical perspective. Over the course of several decades, various stock market regulations and reforms, championed by the Securities and Exchange Commission (SEC), created room for HFT to develop and flourish. While advancements in technology initially may appear to be the primary cause of HFT, in fact, HFT could not exist (or at least, not to the extent it does today) if certain rules and older ways of doing business on the exchanges were still in place, and if other regulations did not support its …

Impact Of Non-Audit Assurance Level (Compilation Versus Review) On Production Management Of Private Manufacturing Companies, Benjamin P. Foster

Faculty and Staff Scholarship

Private small companies have been the subject of much interest by accounting regulators recently. The AICPA issued SSARS 19 and the Financial Reporting Framework for Small- and Medium-Sized Entities in 2009 and 2013, respectively. The Financial Accounting Foundation issued the Blue Ribbon Panel Report on Standard Setting for Private Companies in 2011. This is apparently the first study to compare reporting practices of small private companies whose financial statements are compiled or reviewed.

Overall results indicate that reviewed companies tend to exhibit positive abnormal production while compiled companies tend to exhibit negative abnormal production. However, for the companies most likely …

Revisiting Compensating Wage Differentials: The Evidence From Employer-Provided Health Insurance, Dan Qu

Business Review

This paper uses 1996 and 2001 Survey of Income and Program Participation to examine the evidence for compensating wage differentials associated with employer-provided health insurance (EHI) in the United States. The results provide no evidence of a tradeoff between wages and EHI coverage. On the other hand, the results do suggest that employees who work in states with income taxes are more likely to receive EHI than those in states without income taxes. Fixed effects, first differencing and instrumental variable estimation are used to address the potential ability bias and endogeneity problems in wage models with EHI as an independent …

Determinants Of Capital Structure Of Service And Manufacturing Sectors Of Pakistani Companies Listed In Karachi Stock Exchange, Zahid Ali Channar, Manisha Bai Maheshwari, Piribhat Abbasi

Business Review

Capital structure alludes to how an organization finances its operations whether through shareholders equity, debt or a blending of both. This study was aimed to find out the determinants of capital structure in Manufacturing and Service Sectors of Pakistan and examine which capital structure theory (Trade off theory or Pecking order theory) is relevant in Pakistani context. For study secondary data was collected from financial statements of 30 Companies and then data was analyzed through Correlation and Multi Regression analysis. Results showed that leverage has negative significant relationship with tangibility in both sectors which conformed Pecking order theory is followed …

Evaluation Method, Task Outcomes And Group Structure As Counteracting Strategies Of Social Loafing In Manufacturing Industries Of Pakistan, Khurshid Alam, Arshad Ali, Fazli Subhan

Business Review

The study examines task evaluation techniques; task outcomes and group structure composition in counteracting social loafing. The approach espoused in this paper is to assess the conventional literature that provides strong support for existence of social loafing phenomenon in groups and to predict counteracting from aforementioned variables.Based on latest literature innovative ways for combating social loafing are discussed. Results provide conclusive support that enhancing evaluation method, task outcomes and group structure were associated with reduced occurrence of social loafing. At group level increased conjunctive task and reward interdependence, heterogeneity and peer evaluation increase social loafing while increase in task meaningfulness, …

Global Alliance Approach For Effectiveness Of Higher Education In Business Studies - A Case Approach, Arup Barman

Business Review

This paper covers the issue of foreign collaboration in the Indian Business Education and its implications on professionalism and development of competence among the budding managers. The issue of foreign collaboration in Indian Business Education is considerably significant issue in the light of India as an emerging economic power and business. Already there is considerable flow of foreign collaboration in Indian business education witnessed by the institutional partnership. The existing institutional partnership and the future intension of foreign players are entering in business educations have been impacting in the new professional development as well as to develop professional competence in …

Measuring Work Stress Of Marketing Professionals, Nauman Abdullah, Shaukat Ali Raza, Mahr Mohammad Saeed Akhtar

Business Review

The study investigated the work stress of marketing professionals in terms of organizational factors, environmental factors and personal factors. Marketing professionals of 51 corporations from twelve sectors of industry listed with Lahore Stock Exchange constituted the sample. An adapted questionnaire having 34 items was used to collect the data. Mean scores were calculated for measuring the significance analysis. Frequencies, standard deviation, one-sample t-test, independent samples t-test, and oneway ANOVA were used to measure and compare the level of stress of the marketing professionals. The study concluded that there was an inconsiderable level of stress among marketing professionals. However, personal factors …

Towards A Theory Of Gis Program Management, Jochen Albrecht

Publications and Research

After a brief flurry of monographs on business and organizational aspects of GIS in the 1990s, little attention has been paid to a systematic approach in support of GIS Program management. Most existing efforts in both public and private enterprises are based on anecdotal evidence. This chapter outlines a range of research questions and the beginning efforts to study modern GIS management practices and help develop a body of knowledge that can be used for the accreditation of GIS Programs and the certification of GIS Program managers.

An Evaluation Of The Effectiveness Of The Use Of Social Media By United Way Of Westchester And Putnam, Dian Xi, Ziyun Gao

Master in Public Administration Theses

No abstract provided.

Consumer Acceptance Of Personal Cloud: Integrating Trust And Risk With The Technology Acceptance Model, Murad Moqbel, Valerie L. Bartelt

Information Systems Faculty Publications

This paper conducts a conceptual replication of Pavlou (2003) which studied factors that impacted consumer’s behavioral intentions to make online transactions by integrating trust and perceived risk with the technology acceptance model (TAM). We test the generalizability of the model by replicating the study a decade later using a different online setting—personal cloud computing. Our results that are based on 240 observations, confirm the original study’s research model except perceived ease of use lost its direct predictive power to trust, perceived risk and perceived usefulness. Trust continues to be an important factor in perceived ease of use and perceived usefulness …

Employees’ Social Networking Site Use Impact On Job Performance: Evidence From Pakistan, Murad Moqbel, Fizza Aftab

Information Systems Faculty Publications

This paper reinvestigates the impact of social networking site use by employees on job performance by conducting a methodological replication of Moqbel, Nevo, and Kock (2013) using samples (N=139) from Pakistan. In both studies, social networking site use has significant effects on organizational commitment and job satisfaction, and job satisfaction also has a significant impact on job performance and organizational commitment. In comparison with the U.S., we find that social networking site use in Pakistan has no significant impact on job performance through the mediating effect of job satisfaction, yet has a significant effect on organizational commitment and job satisfaction. …

The Effects Of Technology Innovativeness And System Exposure On Student Acceptance Of E-Textbooks, Madison N. Ngafeeson, Jun Sun

Information Systems Faculty Publications

The efforts of educators in the last three decades have, among other things, focused on the use of information technology (IT) in education. It has become commonplace to view information systems both as an effective carrier of course content as well as a cost-effective tool to improve student learning outcomes. One of such technologies is the e-book. Decision-makers in the education field need make sense of this technological transformation. However, despite the growing popularity of e-books in higher education, its adoption by students is yet to be crystalized. This study exploits the technology acceptance model (TAM) framework to examine student …

Mcnair Research Journal - Summer 2015, Kelly Abuali, Starr Bailey, Krystal Courtney D. Belmonte, Brittaney Benson-Townsend, Jennifer Bolick, Mihaela A. Ciulei, Ashley Crisp, Daniel N. Erosa, Richard V. Foster, Gisele Braga Goertz, Michael A. Langhardt, Kara Osborne, Julienne Jochel Paraiso, Shawn M. Rosen, Bella V. Smith, Jeevake Attapattu, Ernesto H. Bedoy, Michael G. Curtis, Wanda Inthavong, Marielle Leo, Primrose Martin, Tamieka Meadows, Rosa Perez, Jessica Recarey, Shea Silver, Linda Tompkins

McNair Journal

Journal articles based on research conducted by undergraduate students in the McNair Scholars Program

Table of Contents

Biography of Dr. Ronald E. McNair

Statements:

Dr. Neal J. Smatresk, UNLV President

Dr. Juanita P. Fain, Vice President of Student Affairs

Dr. William W. Sullivan, Associate Vice President for Retention and Outreach

Mr. Keith Rogers, Deputy Executive Director of the Center for Academic Enrichment and Outreach

McNair Scholars Institute Staff

Heuristics And Consumer Uncertainty: Sorting Through Online Reviews, Cory Catalano

Communication & Leadership Dissertations and Theses

As shopping online continues to grow in popularity and convenience, so does the way consumers communicate information about products they have purchased. Most online retailers utilize some form of product review system (PRS) and customers are often encouraged to leave feedback about the product and their online shopping experience. Often a product can have radically polarizing reviews making it confusing for consumers. Using Berger’s and Calabrese’s Uncertainty Reduction Theory (URT) as well as Chaiken’s Heuristic-Systematic Model of Information Processing (HSM), this study looks to deduce what heuristic methods are the best for consumers who are looking to make informed decisions …

Assertiveness In Professional Women, Barbara Louise Kelley

Communication & Leadership Dissertations and Theses

This thesis is grounded in the Expectancy Violations Theory, developed over several years by Burgoon and Hale (1988). This study explores the ways in which professional women communicate and behave assertively in their organizations – sometimes in violation of social expectations that women should be meek and compliant rather than assertive. This study was devised to answer the following questions: In the continuum of assertive traits, which traits and practices do professional, self-described assertive women particularly value and strive for? What reasons do they provide? What moments in their lives do these women see as turning points when they began …

How Women’S College Student Involvement Contributes To Their Career Aspirations And Navigation For Success In Technology Startup Organizations, Heather Doshay

Doctoral Dissertations

The purpose of the study was to explore the relationship between women’s (co)curricular student involvement in college and their career outcomes in technology startups. This study focused on the ways in which past student involvement shaped women’s future career aspirations and helped them navigate their present career situations to achieve success. The study extended Astin’s Student Involvement Theory by considering how student involvement impacted career outcomes.

The qualitative methodology incorporated nine semi-structured interviews with recent college graduates turned professional women in startups working in the San Francisco Bay Area. The interviews were transcribed and coded for themes and analyzed using …