Business Commons^™

Not-For-Profit Entities, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Kid Smart & Any Given Child – New Orleans, Némesis K. Zambrano

Arts Administration Master's Reports (1984-2016)

This internship report is an overview of KID smART and the fiduciary responsibility it provides to the citywide arts education initiative Any Given Child - New Orleans (AGCNO). I began my 480-hour internship with KID smART in February 2015 to work on getting AGCNO off the ground. The following report combines on-site observational research, expertise I developed from my educational training, and independent research to provide an analysis of KID smART and AGCNO’s current position, strengths, weaknesses, opportunities, and threats. Additionally, this report provides recommendations on how to address specific issues with operational management in order for AGCNO to establish …

Thawing Out: The Role Of The Arctic Council Service In A Melting Arctic, Taylor J. Enos

Pell Scholars and Senior Theses

With the changing natural and political climate of the Arctic, conflicts over resource extraction and navigation will become inevitable. Empowering an intergovernmental institution like the Arctic Council Service may be the only solution. This paper analyzes the importance and history of the Arctic as a political environment, which is prone to abuse in the very near future at the hands of Russia and the United States.

Accounting Conservatism And Stock Price Crash Risk: Firm-Level Evidence, Jeong-Bon Kim, Liandong Zhang

Research Collection School Of Accountancy

Using a large sample of U.S. firms during 1964-2007, we find that conditional conservatism is associated with a lower likelihood of a firm's future stock price crashes. This finding holds for multiple measures of conditional conservatism and crash risk and is robust to controlling for other known determinants of crash risk and firm-fixed effects. Moreover, we find that the relation between conservatism and crash risk is more pronounced for firms with higher information asymmetry. Overall, our results are consistent with the notion that conditional conservatism limits managers' incentive and ability to overstate performance and hide bad news from investors, which, …

Housing Policies In Singapore, Sock Yong Phang, Matthias Helble

Research Collection School Of Economics

Singapore has developed a unique housing system, with three-quarters of its housing stock built by the Housing & Development Board (HDB) and homeownership financed through Central Provident Fund (CPF) savings. As a result, the country’s homeownership rate of 90% is one of the highest among market economies. At different stages of its economic development, the Government of Singapore was faced with a different set of housing problems. An integrated land–housing supply and financing framework was established in the 1960s to solve the severe housing shortage. By the 1990s, the challenge was that of renewing aging estates and creating a market …

2016 March, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for March of 2016.

Factors Affecting Medical Tourism Destination Selection: A Malaysian Perspective, Jeetesh Kumar, Kashif Hussian

Journal of Global Business Insights

The study aims to assess the factors for medical tourism destination selection from medical tourist’s perspective and to determine the satisfaction level of medical tourists in Malaysia. Field survey was conducted with the structured questionnaire to medical tourists admitted at 11 public and private hospitals in Kuala Lumpur region during September and October, 2013. A non-probability convenience sampling technique was used and 72 response were collected. Geography of Malaysia was found to be an important factor having direct and positive impact on patient’s destinations selection and satisfaction level. Results also confirms that Malaysia is famous destination for Indonesians as a …

Much Ado About… Everything: The Plight Of Southern European Economies From A National Competitiveness Perspective, Rui V. Da Silva, Natalia Teixeira

Journal of Global Business Insights

This paper identifies what are understood to be key drivers of country competitiveness. These are the institutional and structural conditions in an economy that are linked with the attainment of sustainable national competitive advantages through the creation of societal conditions that lead to a collective spirit of healthy competition at the heart of which lay competent organizations. The verification of these institutional and economic conditions of national competitiveness implies the development of a profound understanding of international markets and their aesthetic idiosyncrasies, with clear consequences to the promotion of exported goods and services of high aggregated value and the stimulation …

A Conceptual Framework To Explain The Impact Of Visitors’ Previous Experiences On Customer Satisfaction, Suleyman N. Oz, Ali Ihtiyar, Fauziah S. Ahmad, Faizan Ali

Journal of Global Business Insights

The article presents a comprehensive and conceptual framework on key factors of intercultural interaction influencing customer satisfaction, which is one of the most important indicators of tourism industry in Malaysia. The theory-based path model of constructs and their possible interrelationships will be proposed such that the future analysis would be based on structural equation modeling approach or related statistical methods. In other words, this study anticipates to propose an applicable technique to empirically examine the inter relationships of intercultural communication competence, interaction comfort, inter-role congruence, perceived cultural distance, previous experience and satisfaction. It is basically a literature reviews on the …

Editorial: Volume 1 - Issue 1, Cihan Cobanoglu, Serdar Ongan

Journal of Global Business Insights

The National Academies defines interdisciplinary research as “a mode of research by teams or individuals that integrates information, data, techniques, tools, perspectives, concepts, and/or theories from two or more disciplines or bodies of specialized knowledge to advance fundamental understanding or to solve problems whose solutions are beyond the scope of a single discipline or area of research practice.” The fields of business and economics are very suitable for interdisciplinary research. For this reason, we decided to develop and publish an international double blind peer reviewed journal - International Interdisciplinary Business- Economics Advancement (IIBA) Journal - to feature business and economics …

Encouraging The Rise Of Fan Publics: Bridging Strategy To Understand Fan Publics’ Positive Communicative Actions, Arunima Krishna, Soojin Kim

Research Collection Lee Kong Chian School Of Business

The identification and engagement of supportive publics or fan publics to being a part of an organization’s communication efforts and activities has very recently emerged as a key agenda among public relations scholars and practitioners. While discussions on fandom and fan activism can be found extensively in the social sciences (e.g., Lee, 2011; Parry, Jones & Wann, 2014; Millward & Poulton, 2014), public relations as a field is yet to address fans as a public of interest. A few efforts have been made to build the connections between relationship management research (e.g., Bruning, Dials, & Shirka, 2008), public relations, and …

The Effect Of Bad Reputation: The Occurrence Of Crisis, Corporate Social Responsibility, And Perceptions Of Hypocrisy And Attitudes Toward A Company, Kyujin Shim, Sung-Un Yang

Research Collection Lee Kong Chian School Of Business

Based on attribution theory, this study examines how corporate social responsibility (CSR) and media coverage of corporate reputation, crisis, and CSR history affect the attribution of corporate hypocrisy and subsequently shape attitudes toward a company. The study found that perceptions of corporate hypocrisy mediated corporate reputation and attitudes toward a company during a crisis. The study suggested that CSR might be utilized best when a company has a good reputation with no crisis, whereas corporate hypocrisy is perceived most when a bad reputation and/or a company crisis lead the public to infer ulterior motives in CSR. Theoretical and practical implications …

Secret Conversation Opportunities Facilitate Minority Influence In Virtual Groups: The Influence On Majority Power, Information Processing, And Decision Quality, Roderick I. Swaab, Katherine W. Phillips, Michael Schaerer

Research Collection Lee Kong Chian School Of Business

We examined the impact of secret conversation opportunities during virtual team discussions on majority opinion holders’ motivation to attend to minority opinion holders. Studies 1a and b showed that majorities were more motivated to process others’ arguments when secret conversation opportunities were available (vs. not), provided these arguments contained unique (vs. shared) information and this information was offered by the minority (vs. majority). Study 2 demonstrated that this effect occurs because secret opportunities made majorities feel less powerful after being exposed to unique information from the minority (Study 2a), especially when majority members expected others to use these channels (Study …

Situational Judgment Tests: From Measures Of Situational Judgment To Measures Of General Domain Knowledge, Filip Lievens, Stephan J. Motowidlo

Research Collection Lee Kong Chian School Of Business

Situational judgment tests (SJTs) are typically conceptualized as contextualized selection procedures that capture candidate responses to a set of relevant job situations as a basis for prediction. SJTs share their sample-based and contextualized approach with work samples and assessment center exercises, although they differ from these other simulations by presenting the situations in a low-fidelity (e.g., written) format. In addition, SJTs do not require candidates to respond through actual behavior because they capture candidates' situational judgment via a multiple-choice response format. Accordingly, SJTs have also been labeled low-fidelity simulations. This SJT paradigm has been very successful: In the last 2 …

Electricity Trading And Negative Prices: Storage Vs. Disposal, Yangfang (Helen) Zhou, Alan Scheller-Wolf, Nicola Secomandi, Stephen Smith

Research Collection Lee Kong Chian School Of Business

Electricity cannot yet be stored on a large scale, but technological advances leading to cheaper and more efficient industrial batteries make grid-level storage of electricity surpluses a natural choice. Because electricity prices can be negative, it is unclear how the presence of negative prices might affect the storage policy structure known to be optimal when prices are only non-negative, or even how important it is to consider negative prices when managing an industrial battery. For fast storage (a storage facility that can both be fully emptied and filled up in one decision period), we show analytically that negative prices can …

The Role Of Occupational Emotional Labor Requirements On The Surface Acting-Job Satisfaction Relationship, Devasheesh P. Bhave, Theresa M. Glomb

Research Collection Lee Kong Chian School Of Business

In this study we employ two distinct lenses of emotional labor—EL as occupational requirements and EL as intrapsychic processes of surface acting—and examine their relationship with job satisfaction. In a large, occupationally diverse sample, results indicate that occupational EL requirements are positively related to job satisfaction, whereas surface acting is negatively related to job satisfaction. Additionally, occupational EL requirements have a cross-level moderation effect on the relationship between surface acting and job satisfaction. Nonlinear effects are also observed for surface acting: the initial negative relationship of surface acting with job satisfaction is exacerbated at high levels of surface acting. Overall, …

Ceo Overconfidence And Management Forecasting, Paul Hribar, Holly I. Yang

Research Collection School Of Accountancy

This paper examines how overconfidence affects the properties of management forecasts. Using both the ‘over‐optimism’ and ‘miscalibration’ effects of overconfidence to generate our predictions, we examine three research questions. First, we examine whether overconfidence increases the likelihood of issuing a forecast. Second, we examine whether overconfidence increases the amount of optimism in management forecasts. Third, we examine whether overconfidence increases the specificity and precision of the forecast. We use both options‐ and press‐based measures to proxy for individual overconfidence, and find support for all three research questions. We further find that the results are concentrated among firms that provide forecasts …

Improving The Maritime Transshipment Operations At The Noble Group, Fragkos I., Bert De Reyck

Research Collection Lee Kong Chian School Of Business

The Noble Group is a market-leading global supply chain manager of agricultural products, metals, and minerals, operating in more than 140 locations. This paper focuses on Noble’s maritime operations in Indonesia, where coal is transported from mines to ocean-bound vessels via roads and rivers. Currently, transportation delays are causing Noble to lose tens of millions of dollars per year in demurrage and detention penalties. Although the company can hire additional resources (such as barges and floating cranes) in advance to minimize the impact of delays, the economic benefit of doing so is often unclear. To reduce or eliminate these delays, …

Environmental Demands And The Emergence Of Social Structure: Technological Dynamism And Interorganizational Network Forms, Adam Tatarynowicz, Maxim Sytch, Ranjay Gulati

Research Collection Lee Kong Chian School Of Business

This study investigates the origins of variation in the structures of interorganizational networks across industries. We combine empirical analyses of existing interorganizational networks in six industries with an agent-based simulation model of network emergence. Using data on technology partnerships from 1983 to 1999 between firms in the automotive, biotechnology and pharmaceuticals, chemicals, microelectronics, new materials, and telecommunications industries, we find that differences in technological dynamism across industries and the concomitant demands for value creation engender variations in firms’ collaborative behaviors. On average, firms in technologically dynamic industries pursue more-open ego networks, which fosters access to new and diverse resources that …

Exploring The Effects Of "What" (Product) And "Where" (Website) Characteristics On Online Shopping Behavior, Girish Mallapragada, Sandeep R. Chandukala, Qing Liu

Research Collection Lee Kong Chian School Of Business

Understanding factors that influence online shopping and managing consumer relationships is not a trivial task for firms, considering the many pertinent factors that influence behavior, including the product being shopped (i.e., the “what”) and the context of the website itself (i.e., the “where”). This study investigates the impact of these characteristics on an online transaction’s basket value, after incorporating the role of other aspects of the browsing process including page views and visit duration. The authors estimate a multivariate mixed-effects Type II Tobit model with a system of equations to explain variation in shopping basket value, using data involving 773,262 …

Trust Building With Chinese Host Country Nationals, Fenny Ang, Hwee Hoon Tan

Research Collection Lee Kong Chian School Of Business

Integrating the literature on trust building and cultural intelligence, the purpose of this paper is to understand how expatriate managers build trust with their host country nationals (HCNs) in China. Qualitative data collected via extensive interviews with 12 expatriate managers and 34 HCNs from seven multinational companies in Shanghai. The authors find that expatriate managers and HCN managers build trust via competence/ability at the onset. The trust relationship becomes stronger over time with the development of affect-based trust via cultural intelligence of the expatriate managers. Implications for theory and practice following the results are discussed. This study used the cultural …

Made In Singapore, Plugged Into The World, Arnoud Cyriel Leo De Meyer

Research Collection Lee Kong Chian School Of Business

Manufacturing in Singapore is not an outmoded sector. Instead, it is a job multiplier and can be a source of innovation as well as a vital way to plug the Republic into the global manufacturing network.

2016-03-00 Concerns, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress concerns for March of 2016.

Inquiry: A Participatory Approach For Understanding Stakeholder Perceptions, Matthew Militello, Christopher Janson, Drew Tonissen

The Foundation Review

This article addresses two important and elusive issues for funded projects: quantifiable measures and deep understandings of participant perceptions.

It describes the development of the InQuiry evaluation tool, which combines Q methodology (factor analysis process to quantify perceptions) with a qualitative participatory approach. InQuiry generates both quantified metrics of what participants believe about a given topic and also a rich narrative of why participants think the way they do. These data yield metrics for understanding fidelity, outcomes, and impacts.

Beginning with the history of a program funded by the W.K. Kellogg Foundation, this article also illustrates the tool’s usefulness. The …

Editorial, Teri Behrens

The Foundation Review

No abstract provided.

Front Matter

The Foundation Review

No abstract provided.

Executive Summaries

The Foundation Review

No abstract provided.

Emergent Learning: A Framework For Whole-System Strategy, Learning, And Adaptation, Marilyn Darling, Heidi Guber, Jillaine Smith, James Stiles

The Foundation Review

The field of philanthropy is exploring what it takes to achieve impact in complex environments. The terms “adaptive” and “emergent” are beginning to be used, often interchangeably, to describe strategies by which funders can tackle complexity. This article proposes distinguishing between the two and explores more deeply how the research into complexity can inform philanthropic practice.

While approaches like systems mapping, scenario planning, and appreciative inquiry have been put forward as useful approaches to expanding perspectives and seeing whole systems, the field needs a framework for going beyond these planning tools in order to actually create the conditions in which …

The Groundwork For Successful Cohort- Based Fiscal Capacity-Building: An Evaluation Of The Strengthening Financial Management Initiative, Nancy Devine

The Foundation Review

This article is based on the findings of an evaluation of The Wallace Foundation’s Strengthening Financial Management initiative, which show that it is possible, with well-designed training and support, to enhance the ability of nonprofit leaders to strategically manage their resources for long-term sustainability and programmatic quality.

The initiative tested two models of capacity building – a relatively high-intensity approach and a lighter, though still substantive, model. While the two shared a common core of content, the amount of resources provided in each of the two models was dramatically different.

In addition to the two main findings – that building …