Business Commons^™

Developments In Preparation, Compilation, And Review Engagements, 2016/17, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Revenue Recognition : Accounting And Auditing Considerations, 2016/17; Alert, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities Industry Developments - 2016; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Codification Of Statements On Standards For Attestation Engagements (Including Statements On Standards For Attestation Engagements [Clarified]), Numbers 1-18, As Of January 2016, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules, Volume 1, As Of January 2016, Auditing — Reorganized, Auditing, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules, Volume 2, As Of January 2016, Attestation, Ethics & Independence, Quality Control, Pcaob Staff Guidance, Select Rules Of The Board, Select Pcaob Releases, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Applying Special Purpose Frameworks In State And Local Governmental Financial Statements; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Contribuicao Do Bpm (Business Process Management) Nas Operacoes Da Cadeia De Suprimentos De Uma Organizacao Sem Fins Lucrativos, Claudio Valdir Knoener

Master's Theses

Purpose

There are many activities that depend on an organization in order to provide conditions for an excellent service. In the present study, there was deepening and exploiting processes and sub processes involving the sector's supply West Paulista Association of the Seventh-day Adventist Church organization, considering the importance of offering supply service to internal customers seeking continuity of work and scope the organization's objectives. The research objective was to present possibilities for improvement in the development of processes and sub processes mentioned by the interviewees' perceptions and their contributions.

Method

Through data collection through qualitative research aimed to identify the …

Diagnostic Study For The Internship Program For A Bachelor School Of Business, Francine Pacheco

Master's Theses

Purpose

This study sought to propose actions to improve the internship program in the curriculum plan in the Business course of a private higher educational institute (HEI) in the countryside of São Paulo, from the analysis of the expectations of students and organizations involved in the students’ admission to the Job Market.

Method

To serve this purpose, a research-action was performed in three steps: analysis, intervention and evaluation. In the first stage, conducting interviews with those involved enabled us to understand the needs of the students, identify their expectations for the HEI, and what they are looking for in this …

The Wealth Of Subnations: Geography, Institutions, And Within-Country Development, Todd Mitton

Faculty Publications

I study determinants of economic development in a new dataset covering 1867 subnational regions from 101 countries, focusing on within-country effects of geography and institutions. Several geographic factors have significant explanatory power forwithin-country differences in per-capita GDP, including terrain ruggedness, tropical climate, ocean access, temperature range, storm risk, and natural resources such as oil, diamonds, or iron. Institutions have a significant positive effect on income among subnational regions with greater autonomy, suggesting that strong subnational institutions enhance development when not dominated by national institutions.

Panel 2: Native Advertising, Ellen Goodman, Rick Kurnit, Shelly Paioff, Jeremy Sheff, Po Yi, Felix Wu

Cardozo Arts & Entertainment Law Journal

No abstract provided.

Panel 1: False Advertising, Ashima Dayal, Jeffrey Greenbaum, Jen Lavie, Rebecca Tushnet, Brett Frischmann

Cardozo Arts & Entertainment Law Journal

No abstract provided.

The Case For Health Literacy Research In Qatar: Identifying Avenues For Progress, Yasar Alani

Theses

Abstract This thesis studies the attitudes of healthcare provider and consumer groups in Qatar towards health literacy via health promotion. Using Q methodology, data from healthcare providers and consumers was analysed to determine relative attitudes towards previous and future health campaign strategies in Qatar. Consumer data was also collected to determine attitudes towards current health promotion campaigns and the perceived effectiveness of campaigns in encouraging behaviour change. The research also investigates the obstacles that prevent healthcare consumers from adopting the healthier lifestyle choices advocated by some of these campaigns. Participants were residents of Qatar.

The concept of health literacy was …

Government Auditing Standards And Single Audit Developments, 2016/17; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Three Essays On Institutional Sensemaking Of Political Connectedness, Tolga Ulusemre

Theses and Dissertations

Through a collection of three integrated essays, this dissertation investigates how institutional logics shape the way firms and their decision makers perceive, interpret, and respond to political connectedness. More specifically, it elaborates on the cognitive mechanisms through which institutional logics affect responses to political connectedness. Essay 1 provides a fresh perspective to studying political connectedness by showing how the differences in the interplay between multiple institutional logics generate opposing logics – bureaucratic logic in developed countries vs. patrimonial logic in emerging countries –, which lead to two dissimilar forms of firm-government interaction across countries. Essay 2 proposes a new conceptual …

The Structural Choice Of A Senior Marketing Executive In The Top Management Teams In Mncs In Usa, Uk And Germany: Antecedents And Impact On Firm Performance, Kurt John Gleichauf

Theses and Dissertations

The role of the Chief Marketing Officer (senior marketing executive) has received minimal attention in the literature. Only recently has academic research investigated the position of the senior marketing executive. This dissertation uses neo-institutional and contingency lenses to extend prior theory and add cross-national perspectives on marketing management structural choices. An analysis of secondary data sources is used to clarify the key antecedents involved in the organizational choice of a senior marketing executive as a structural response in both one-tier and two-tier board governance systems. Possible mechanisms for the hypothesized effects are presented. Further, gaps in the prior literature on …

The Poverty Obliteration Program, Robertico Croes, Manuel Rivera

Faculty Scholarship and Creative Works

The complexity of the concept of poverty is revealed through multiple channels in politics, media, and associations, and the international community. Different views and positions are adopted with regard to the meaning, causes and approaches to poverty. This diversity in definitions poses enormous hurdles for realizing the perennial objective of reducing poverty by modern society. Varying conceptualizations of poverty make measurements controversial, affecting estimates of the magnitude of poverty and subsequent actions to be undertaken. Conflicting notions of poverty can leave poor people without the necessary policy attention and actions. This chapter explores the meanings and measurements of poverty and …

Peer Guides Deliver Popcorn And More At The University Of Nebraska-Lincoln, Joan Barnes

University of Nebraska-Lincoln Libraries: Faculty Publications

In recent years, one of our key strategic goals at the University of Nebraska-Lincoln (UNL; http://libraries.unl.edu) has been to transform into a more student-centered library by creating a more inviting and comfortable environment for study, collaboration, and academic programming. To accomplish this goal, we needed feedback from students, which meant we had to develop formal, and informal, ways to engage , them. As a member of the User Experience and Student Success Team, in August 2014, I was given the responsibility of coordinating a new initiative called the Peer Guide Program. The plan was that I'd hire undergraduate students to …

Positive Psychology In Sales: Integrating Psychological Capital, Scott B. Friend, Jeff S. Johnson, Fred Luthans, Ravipreet Sohi

Department of Management: Faculty Publications

As positive psychology moves into the workplace, researchers have been able to demonstrate the desirable impact of positive organizational behavior. Specifically, psychological capital (PsyCap) improves employee attitudes, behaviors, and performance. Advancing PsyCap in sales research is important given the need for a comprehensive positive approach to drive sales performance, offset the high cost of salesperson turnover, improve cross-functional sales interfaces, and enrich customer relationships. The authors provide an integrative review of PsyCap, discuss its application in sales, and advance an agenda for future research. Research prescriptions are organized according to individual-level, intra-organizational, and extra-organizational outcomes pertinent to the sales field.

Achieving Value Co-Creation In It Outsourcing, Szu-Yuan Sun, Li-Shan Chen

Journal of International Technology and Information Management

Over the past few decades, information technology outsourcing has become a widely used and researched means for enterprises to enhance their performance. As future collaboration is the most desirable outcome between enterprises and IT outsourcing vendors, the purpose of this study is to construct a new model to examine: 1) whether information technology outsourcing satisfaction impact future collaboration, 2) whether value co-creation impact outsourcing satisfaction, 3)which factors influence value co-creation, and 4) whether trust influence enterprises’ commitments. This research assumes that: 1) trust predicts enterprises’ commitments; 2) customer orientation and participation, service quality, communication culture, and enterprises’ commitment predicts value …

Identifying Four Key Means Of Business Value Creation Using Enterprise Systems: An Empirical Study, Prithvi Bhattacharya

Journal of International Technology and Information Management

Enterprise Systems (ES) is increasingly becoming the choice of IT platform for most large organizations in the world. As a result, the potential of such systems to create more business value is of key interest to both industry and academia. The aim of this study is to identify the key means of business value creation that Enterprise Systems can enable. The contribution of this paper is that it identifies and proposes four key means by which Enterprise Systems can create business value: (a) Operational Efficiency (b) Mergers and Acquisitions, (c) Innovation (in product and process), (d) Strategic Decision Making. This …

Choice Of Agile Methodologies In Software Development: A Vendor Perspective, Sriram Rajagopalan, Saji K. Mathew

Journal of International Technology and Information Management

The purpose of this research was to develop understanding about how vendor firms make choice about agile methodologies in software projects and their fit. Two analytical frameworks were developed from extant literature and the findings were compared with real world decisions. Framework 1 showed that the choice of XP for one project was not supported by the guidelines given by the framework. The choices of SCRUM for other two projects, were partially supported. Analysis using the framework 2 showed that except one XP project, all others had sufficient project management support, limited scope for adaptability and had prominence for rules.

Enhancing The Use Of Web 2.0 Technologies In Higher Education: Students’ And Lectures’ Views, Razep Echeng, Abel Usoro

Journal of International Technology and Information Management

Learning quality enhancement with Web 2.0 tools needs good implementation framework and lessons from best practice. However, there is not much research on what constitutes best practice in the implementation of Web 2.0 in learning activities. This research seeks to fill this gap by seeking the views of students and lecturers on increased adoption of Web 2.0 social tools in learning activities. The research reports on the quantitative and qualitative study carried out in UK. This research reveals that improved learning experience with the use of Web 2.0 tools in higher education is positively related to perceived usefulness, perceived ease …

Trends In Commercial-Off-The-Shelf Vs. Proprietary Applications, Vijay K. Agrawal, Vipin K. Agrawal, A. Ross Taylor

Journal of International Technology and Information Management

This study examines factors valued by IS managers in deciding if COTS software is a viable alternative to proprietary software. The results indicate managers who anticipate increased usage of COTS packages in 5 years used the same top three factors in the formation of their decisions to adopt COTS as their colleagues who anticipated either zero change in COTS usage or an increased usage of proprietary software used in deciding not to adopt COTS software. Managers anticipating increased COTS usage had a statistically significant higher value for each of those items compared to managers not anticipating growth in COTS software.

Online Trust Cues: Perceptions And Application, Antonina A. Bauman

Journal of International Technology and Information Management

This qualitative study analyzes perceptions of online trust cues as identified by shoppers from three countries: Germany, Russia, and the USA. A novel approach of the repertory grid method is used to study online trust cues in business-to-consumers commercial online transactions. This study resulted in the list of web site elements and features that consumers recognize as trust cues and use to evaluate e-vendor’s trustworthiness. Findings show that out of fourteen categories of online trust cues, identified by online shoppers, three categories of online trust cues are found to be common across three cultures while eleven categories are culture specific. …

Evaluation Of Classification And Ensemble Algorithms For Bank Customer Marketing Response Prediction, Olatunji Apampa

Journal of International Technology and Information Management

This article attempts to improve the performance of classification algorithms used in the bank customer marketing response prediction of an unnamed Portuguese bank using the Random Forest ensemble. A thorough exploratory data analysis (EDA) was conducted on the data in order to ascertain the presence of anomalies such as outliers and extreme values. The EDA revealed that the bank data had 45, 211 instances and 17 features, with 11.7% positive responses. This was in addition to the detection of outliers and extreme values. Classification algorithms used for modelling the bank dataset include; Logistic Regression, Decision Tree, Naïve Bayes and the …

The Perceived Business Benefit Of Cloud Computing: An Exploratory Study, Thomas Chen, Ta-Tao Chuang, Kazuo Nakatani

Journal of International Technology and Information Management

The objective of the research is to study the benefits of cloud computing perceived by adopters and examine the impact of moderating factors on the relationship between the type of cloud computing and the perceived benefit. The moderating factors include firm size and value-chain activities. A measurement instrument of a 5-point Likert scale was administered on businesses of different sizes in Taiwan. The benefit of cloud computing measured in the study were: cost reduction, improved capability and enhanced scalability. The results show that the perceived benefit of cloud computing varies depending on the type of cloud computing, the value chain …

Can Contracts Replace Qualification In A Sourcing Process With Competitive Suppliers And Imperfect Information?, Yue Jin, Jennifer K. Ryan

Department of Supply Chain Management and Analytics: Faculty Publications

This paper considers a manufacturer who outsources the production of a product to multiple competing suppliers, who differ in their cost structures and in their capabilities for producing high-quality products. The manufacturer must design the sourcing process to ensure that the selected supplier has sufficient quality capability, while encouraging competition among the suppliers. We develop and analyze a mathematical model of performance-based contracting, a sourcing method that is appropriate when the manufacturer has imperfect information regarding the suppliers’ costs and capabilities. We compare the performance of performance-based contracting with that of a two-stage sourcing process, an alternative sourcing method that …

Ipo Performance And Trading Around Lock-Up Expiration, Yuchen Wang

Dissertations and Theses Collection (Open Access)

During the lock-up period, company insiders are prohibited from selling their shares for a set period immediately after initial public offerings (IPOs), usually 180 days. This strict prohibition limits the borrowing of securities by short sellers within this period. Therefore, upon reaching the lock-up expiry date, the short-sale constraint may be loosened and new investors may rush into the stock market, which affects asset price and stock return. This thesis focuses on the IPOs’ performance during the lock-up period and the reasons for the unusual performance. The first section commences by questioning the role of the short seller and its …