Business Commons^™

Master Of Taxation 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

M.B.A. In Sports Revenue Generation 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

M.B.A. In Supply Chain Management 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

M.B.A. In Process Improvement 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

M.B.A. In Marketing 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

M.B.A. In International Business 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

M.B.A. In Real Estate Development 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

Master's Programs 2016, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

The Case Study Of Outstanding Store Fixtures, Heather Soma-Hauer

Undergraduate Distinction Papers

The decisions that businesses are facing are all similar, regardless of industry. But these decisions are felt more strongly in small businesses. The Case study of Outstanding Store Fixtures (OSF) is a decision based case that allows students the opportunity to dive into the decision making process for a small business. This case and teaching note focus on the real decisions that small, family owned businesses face every day. The details of the case will target the decision making process, allowing the reader to arrive at what they feel is the best possible solution. While the case focuses on the …

Proposal Of A New Method To Classify Higher Education Institutions Instead Of Rankings, Kate D. Elam

Undergraduate Distinction Papers

Purpose – The objective of this paper is to propose a new method for classifying higher education institutions that differs from traditional rankings. The proposed model segments colleges and universities based on like attributes and describes the groups according to their differentiating features.

Research Method – Data from several rankings publications was collected and simplified for analysis. Several observations (i.e. schools) were eliminated because they did not fit the sampling frame and/or did not include a sufficient amount of information. Duplicate variables (i.e. attributes) were also eliminated. First, exploratory factor analysis was applied to reduce the number of variables being …

Liberating Trapped Cash: A Case Study Of Trapped Cash At Apple And Microsoft, Russell P. Engel, Bridget M. Lyons, Danny A. Pannese

WCBT Faculty Publications

The topic of trapped cash, or cash permanently reinvested overseas to avoid tax upon repatriation, has become a hot topic in accounting, finance and policy circles over the past two years. This case study analyzes the activities of two major technology firms, Microsoft and Apple, to liberate enormous holdings of trapped cash. The case prompts a discussion of the topic of trapped cash, stakeholder considerations and tools available to manage cash balances held outside the United States. The focus is to examine the strategies available and those selected by Microsoft and Apple to meet or at least appease stakeholder demands …

Advances In Eye Tracking Technology: Theory, Algorithms, And Applications, Hong Fu, Ying Wei, Francesco Camastra, Pietro Arico, Hong Sheng

Business and Information Technology Faculty Research & Creative Works

No abstract provided.

Learning Path Adaptivity In Support Of Flipped Learning: A Knowledge-Based Approach, Yu Liang Chi, Tsang Yao Chen

Business and Information Technology Faculty Research & Creative Works

Flipped learning inverts the two learning spaces of traditional education: the classroom group learning space and the homework individual learning space. In flipped learning, learners are exposed to direct instruction for basic knowledge acquisition before coming to the classroom for active learning with the teacher and peers. In recent years, flipped learning has received vast attention from educational practitioners and researchers. However, this study argues that existing e-learning systems mainly serve for learning management and content delivery purposes and lack support for flipped learning. As an innovative educational approach, flipped learning needs more pedagogical elements such as integrated instructional design …

Agora: Reflections On Rjr Nabisco V. European Community: The Scope And Limitations Of The Presumption Against Extraterritoriality, Hannah Buxbaum

Articles by Maurer Faculty

No abstract provided.

Determinants Of Industrial Property Rents In The Chicago Metropolitan Area, David E. Clark, Anthony Pennington-Cross

Finance Faculty Research and Publications

Urban economists have long understood the theoretical importance of transportation infrastructure and accessibility on the location choice of households and firms. We utilize a readily available data set of transaction rents in the Chicago metropolitan area to investigate the determinants of industrial property rents. Among the factors considered are proximity to transportation infrastructure, characteristics of the property, the term structure of lease agreements, and local attributes of the neighborhood. Empirical results suggest property, lease, and local demographics play important roles in determining rents. Despite the fact that industrial property tends to locate very close to rail lines and interstate highways, …

To Divest Or Not To Divest: A Meta-Analysis Of The Antecedents Of Corporate Divestitures, Monica Adya

Management Faculty Research and Publications

Corporate divestitures have been identified as important strategic actions with a positive impact on firm performance. Yet, what is still missing in the strategic management literature is an integrative framework that quantitatively synthesizes the relative impact of various antecedents to divestitures, and theoretically reconciles the multitude of theories underlying divestiture research. To fill this gap, the author conducts a meta-analysis (based on a sample of 35 studies) and develops four broad categories of determinants: corporate governance; firm strategy; performance; and industry environment. Evidence is found that divestitures are driven mainly by prior divestment experience, structural factors (firm size and firm …

“I Identify With Her,” “I Identify With Him”: Unpacking The Dynamics Of Personal Identification In Organizations, Blake E. Ashforth, Beth S. Schinoff, Kristie M. Rogers

Management Faculty Research and Publications

Despite recognizing the importance of personal identification in organizations, researchers have rarely explored its dynamics. We define personal identification as perceived oneness with another individual, where one defines oneself in terms of the other. While many scholars have found that personal identification is associated with helpful effects, others have found it harmful. To resolve this contradiction, we distinguish between three paths to personal identification—threat-focused, opportunity-focused, and closeness-focused paths—and articulate a model that includes each. We examine the contextual features, how individuals’ identities are constructed, and the likely outcomes that follow in the three paths. We conclude with a discussion of …

The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn

Business Faculty Publications and Presentations

Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions – responsibility for a decision, justification for a decision, and foreseeability of consequences – on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to avoid severe penalties that would result if their tax evasion were discovered. Our findings suggest …

An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman

Business Faculty Publications and Presentations

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …

Ada News Convention Daily - 2016 Day 2, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

Factors That Affect Job Satisfaction And Work Outcomes Of Virtual Workers, Regina Marice Willis

Walden Dissertations and Doctoral Studies

Employing a virtual workforce has become a common practice among technically advanced and globally competitive organizations. Yet there is limited information regarding factors that affect job satisfaction and work outcomes of virtual workers. The purpose of this phenomenological study was to address the problem by exploring the lived experiences of virtual workers. Principles of Bandura's self-efficacy theory and Maslow's needs theory formed the conceptual framework. Babbie's sampling strategy and social media were used to obtain 26 participants among the target population of virtual workers. By distributing an online questionnaire, data were collected and analyzed through open coding techniques. As the …

The Effect Of Workspace Layout On Individual Perceptions Of Creativity Across Generational Cohorts, Leslie Estelle Barrett

Walden Dissertations and Doctoral Studies

Organizations strategically design the physical work environment to enhance employees' creativity. Understanding the impact of workspace layout on individual perceptions of creativity across generational cohorts can be vital to sustaining organizational competitiveness. Researchers have theorized that workspace layout affects employees' perceptions of creativity; however, few studies have looked at the effect of generational cohort on this relationship. A quantitative study was conducted to examine the effect of workspace layout on individual perceptions of creativity across generational cohorts. A sample of 162 participants completed an online demographics questionnaire as well as aKEYS, a modified version of the KEYS to Creativity and …

Strategies To Retain Employees In The Insurance Industry, Marilyn Martin

Walden Dissertations and Doctoral Studies

Employee turnover costs can be 100%-200% of the total compensation package of an employee who leaves the organization, depending upon their position and experience. Leaders in the highly competitive insurance industry should emphasize the importance to retain talented employees with managers in an effort to minimize costs and diminish productivity levels associated with employee turnover. The purpose of this qualitative multiple case study was to explore strategies to retain employees used by insurance managers in the Charlotte, NC metropolitan area. The conceptual framework included Herzberg's motivator-hygiene theory to explore motivator factors that encourage employee retention. Seminstructured interviews were conducted with …

Crummer Suntrust Portfolio Recommendations: Crummer Investment Management [2016], David Daubert, Shawn Draheim, Jeremy Gerbauer, Brett Gourlay, Martin Kronberg, David Kumar, Devin Mccreary, Hugh Mcmillan V, Nathan Morgan, Jerry Schuster, Jordan Anduaga-Todd

Crummer Truist Portfolios

The most notable aspect of our strategy is an increase in bond holdings to 18% — the top of the range permitted by our investment policy statement. This defensive position assumes bonds will be low risk in a year of gently rising interest rates and because we see little upside in the stock market. For our tactical allocation, we added sector ETFs to each of our sectors to ensure diversification within sectors and limited the individual names to three per sector, allowing for more selectivity and in-depth research. We have tilted the portfolio towards consumer discretionary, consumer staples and telecommunications, …

Essays On Marketing Analytics Competition, Connectedness, And Controversy, Changan Zhang

2016

A consensus has been reached nowadays on the importance of data-based decision making for both data-driving pioneers such as web companies, and traditional industries or departments, such as pharmaceutical organizations, or even movie or television production companies, etc. How we collect, process, and make use of larger, fast changing, and diversified data effectively and efficiently is getting attention from statisticians, information engineers, and business analytics practitioners. Aside from thoroughly taking advantage of data on hand, data adventurers seek new data resources, which are potentially messier and more unstructured than more traditional data.

This research provides a road map to practitioners …

Information Technology Audits By Internal Auditors: Exploring The Evolution Of Integrated It Audits, Joy M. Gray

2016

The Institute of Internal Auditors (IIA) defines integrated auditing as auditing that looks at more than one aspect of the area under review; which may include financial, operational, information technology (IT), compliance, environmental, and/or fraud related audit objectives. I examine the internal auditing function’s (IAF’s) use of integrated IT auditing and provide evidence of how internal auditors’ IT audit activities contribute to IT governance, a critical subset of corporate governance. Importantly, increased understanding of these IT audit practices assists educators in curriculum design reflective of practitioner needs.

I have three interrelated studies. The first synthesizes literature through an historical lens …

Correlates Of Ethical Sensitivity And Reasoning And Their Potential Influence On Accounting Education, Michael Francis Ruff

2016

This dissertation consists of three studies investigating the impact of accounting ethics interventions on graduate students in accountancy. This dissertation relies primarily on neo-Kohlbergian theory and Rest’s framework of ethical behavior (Rest 1979, 1986) because this framework has figured prominently in the body of accounting and auditing research on ethics and professionalism.

The first study reviews and synthesizes the current state of the literature regarding accounting ethics. This literature review starts with definitions and follows with a history and evolution of ethics theories, with an emphasis on neo-Kohlbergian theory, Rest’s Four Component Model of ethical behavior, the Defining Issues Test …

The Expansion Of Conscious Capitalism Into The Marketing World: Do Marketing Managers Practice 'Conscious' Marketing?, Gary Ottley

2016

Conscious capitalism is a business philosophy that, through its four foundational principles – higher purpose, stakeholder integration, conscious leadership, and conscious culture and management – reflects a move to elevating marketing to a higher level. Combining the axioms of service-dominant (S-D) logic with the tenets of conscious capitalism, the construct “conscious marketing” is developed. Conscious marketing is the manifestation of conscious capitalism in a marketing context, seen through the lens of S-D logic and influenced by a stakeholder orientation to marketing.

This research defines and delves into the meaning of the conscious marketing construct informed by extant literature, and develops …

Three Empirical Studies Of Internal Audit Quality, Steven M. Desimone

2016

This dissertation contains three studies that examine the IAF’s role in corporate governance, factors that lead IAFs to take a deliberate approach to improve IAF quality, and how IAFs influence financial reporting quality in the public sector.

The first study examines factors that are associated with IAF involvement in corporate social responsibility (CSR) auditing. Results suggest that organizations with more formally documented corporate governance guidance and IAF guidance are more likely to engage their IAFs in CSR auditing than those without such documentation. Findings also indicate that IAFs of governmental organizations and those within larger organizations engage in significantly more …

An Overview Of The Sec's Whistleblower Award Program, Michael H. Hurwitz, Jonathan Kovacs

Fordham Journal of Corporate & Financial Law

In 2010, Congress enacted the Dodd-Frank Wall Street Reform and Consumer Protection Act in response to the stock market collapse and economic downturn as well as the Bernard Madoff scandal and other well-publicized frauds perpetrated against investors. Among its numerous provisions, the Dodd-Frank Act amended the Securities Exchange Act of 1934 to add a new section—Section 21F—entitled “Securities Whistleblower Incentives and Protection.” The Dodd- Frank Act also directed the Securities and Exchange Commission to establish an Office of the Whistleblower to administer the provisions of the new section. The Commission subsequently adopted regulations that went into effect on August 12, …