Business Commons^™

Role Of Trust And Involvement In The Effectiveness Of Digital Third-Party Organization Endorsement, Liming Guan, Vishal Lala

Atlantic Marketing Journal

In this research, an online experiment was conducted to investigate the effect of the mere presence of digital third-party organization (TPO) endorsement and the quality of information conveyed by a digital TPO, referred to as the endorsement information value effect. Involvement and institution-based trust were tested as moderators of the endorsement information value effect. The results confirm the intuitive belief of managers that the mere presence of a digital TPO endorsement benefits websites by reducing risk perceptions, improving attitudes and increasing choice likelihood. The findings from this research revealed that effectiveness of digital TPO endorsement information value was contingent upon …

A Fine Arts Marketing Elective: Justification Of Need And Proposed Course Content, Kimball P. Marshall Ph.D., Rene Desborde, Sharon Thach

Atlantic Marketing Journal

This paper explains the need for a marketing elective course that would address the business field of fine arts marketing with an emphasis on visual arts including painting in various media including drawings and print reproductions, photography, and sculpture. The proposed course would be intended for general business students, marketing majors, and fine arts majors. The paper first reviews the overall business impact of fine arts marketing from a global business and United States perspective. The paper then suggests major topics and readings that would be included in such a course and the order in which these topics might be …

How Regional Employment In The U.S. Automobile Industry Influences Consumer Ethnocentrism, William T. Neese, W. Frank Thompson Jr., Stephen C. Garrott

Atlantic Marketing Journal

The past three decades lay witness to major geographical evolution of the automobile industry in the United States. This study analyzes exactly how CETSCALE scores differ among a population that is currently either more or less economically impacted by automobile production and marketing. The analysis presented in this study illustrates a direct correlation between ethnocentric dispositions among consumers and employment opportunities in the automobile sector across U.S. Census Bureau geographical regions and divisions in each region. Comprehensive statistical details are provided that arguably demonstrate a change in what the phrase “Made in America” means, at least where automobile production is …

A Further Empirical Investigation Into The Semantic Meaning Of Advertising Price References, Jeffrey Gutenberg, James M. Quinn

Atlantic Marketing Journal

Abstract – This study extends a well-known investigation of the meaning to consumers of commonly used comparative advertising pricing claims (e.g. “compare at”) by employing a broader demographic representation of respondents than the student sample which was used in the original research. Large and statistically significant differences were found between the two groups of respondents yet the main implications for practitioners remain the same.

An Investigation Of Factors Influencing Consumer Responses To Health-Related Food Product Claims, Jean Darian, Louis A. Tucci, John Stanton, Stephen Baglione

Atlantic Marketing Journal

Abstract – The purpose of this study was to investigate the ability of general versus specific health claims in increasing consumers’ likelihood to consume more fresh mushrooms. The sample was obtained from an Internet panel; and the sample was restricted to consumers of fresh mushrooms. The results indicate that specific health benefits claims are superior to general health benefit claims in influencing consumer purchase intentions

Blockholder Characteristics And Earnings Quality, Aslihan G. Korkmaz, Qingzhong Ma, Haigang Zhou

Business Faculty Publications

This study focuses on the impact of blockholder characteristics on earnings quality. Most of the studies in
literature make the implicit assumption that blockholders are a homogeneous group. This study is one of
few studies that acknowledges the heterogeneity of blockholders and attempts to understand the
unexplained proportion of blockholder heterogeneity. Earnings quality is calculated using the modified
Dechow and Dichev (2002) model with fixed effects (FDD model) by Lee and Masulis (2009), and it is
regressed on various blockholder characteristics. The results show that earnings quality is lower for
firms with market-driven and multilateral blockholders.

To Solve It Aright: Rerum Novarum And New Jersey's Answer To Catholic Bishop Of Chicago, Daniel T. Paxton

Brigham Young University Education and Law Journal

No abstract provided.

University Mourns Loss Of Former Board Chairman Jim J. Shoemake, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Voluntary Adoption Of Internal Audit By Nasdaq Firms And Its Impact On Financial Reporting, Omar Watts

Dissertations - ALL

While regulators recognize internal audit as an important governance function, the recent rejection by managers of NASDAQ firms of a proposal that would require NASDAQ listed firms to have an internal audit function indicates that management may not have the same regard for internal audit and may be unclear regarding internal audit’s value. Using hand-collected data for a sample of firms that have and have not voluntarily adopted an internal audit function, I run regressions to identify the impact of internal audit adoption on financial reporting and audit fees. I also identify the factors that drive the adoption decision. I …

2017-June-30-Kendall Haven Concert, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Industrial-Based Learning (Ibl): Promoting Excellent On Polytechnics And Vocational Higher Education, Ismet P. Ilyas, Transimissia Semiawan

Jurnal Vokasi Indonesia

The industrial sector plays an important role in the national and global economy. A significant global change has shaped many industries recently: That is, industrial operation modes have shifted from local to global markets. Digital business and the implementation of extended enterprise are becoming a new playground and have become strategies for survival. Based on this, we find that more practical and business-oriented education (polytechnics and vocational higher education (PVHE), specifically) is actively participating and playing an important role in industrializing the nation. The current and future competitiveness of national industry depends on highly educated and motivated professionals, as their …

An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit, William Brian Dowis, Ted D. Englebrecht, Justin S. Cox

Accountancy: Faculty Publications

Taxpayers engage in activities for both tax and nontax reasons. Some of these undertakings are geared to earn a profit. Other activities provide personal pleasure and recreation. Regardless of the activity type, expenses are incurred and can be substantial. Depending on the type of engagement, profit may or may not be achieved. Naturally, many of these pursuits are undertaken for a number of consecutive years. Because of the tax benefits these activities possess, this issue remains highly litigated and closely scrutinized by the Internal Revenue Service. This study investigates the guidance delineated by the Service and creates a model of …

Business Failure And Entrepreneurship: Three Essays On The Effects Of The Cost Of Failure, Chong Kyoon Lee

Dissertations - ALL

When entrepreneurs encounter business failure, they have to bear the financial, emotional, and social cost of failure. Prior research on the effects of these costs has focused mainly on entrepreneurial exit context or on the quantity of new firms. Moreover, these studies suggest to policy makers to establish institutions to lower the costs of failure with the aim of increasing entrepreneurial activities. However, this dissertation seeks to improve our understanding by providing more extensive and fine-grained assessments of the effects of the cost of business failure in entrepreneurship contexts. The first essay in this dissertation conducts a systematic review regarding …

Kecurangan Dan Perlindungan Konsumen Asuransi, Ketut Sendra

Jurnal Vokasi Indonesia

Establishing a national economy that can grow suatainably and stable, requires the financial service sectors conducting its business in a well organized, fair, transparent and accountable manner, and be able to protect the consumer’s and public’s interests. Transparency, fairness, reliability, confidentiality, security of consumer’s data and/or information, fast, simple complaint handling and affordable dispute resolution cost become the principles of consumers protection in the financial services sector. The common motive to conduct an insurance fraud is economical reason, that is for obtaining a financial benefit/advantage. Broadly, a fraud in insurance can be classified into 3 (three) main dimensions: dimension of …

Kepuasan Pengguna Pelayanan Park And Ride Di Dki Jakarta (Studiperbandingan Antara Park And Ride Terminal Ragunan Dan Terminal Kampung Rambutan), Rizki Darmawan, Mohammad Riduansyah

Jurnal Vokasi Indonesia

Park and ride parking facilities support a Transjakarta bus and made for the purpose of attracting the interest of private vehicle users in order to switch to mass transit so as to reduce the use of private vehicles in the city. Satisfaction of the users is a measure of the viability and success of the park and ride which was created and is run by the Jakarta administration. The purpose of this study was to describe the customer satisfaction with park and ride facilities provided by the Jakarta administration as supporting public transportation in Jakarta. This research approach using quantitative …

Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty

Jurnal Vokasi Indonesia

The purpose of Final Tax Policy for SMEs is to increase tax revenue from the SMEs sector, which is classified as an underground economy activities because of their economy activity is not detected by conventional tax collection system. The application of this Final Tax Policy emphasizes The Principle Ease of Tax Administration ignoring The Principle of Equity, so that SMEs are included in the database Taxpayers Directorate General of Taxation, to then be able to carry out their tax liability. The research method is descriptive qualitative approach. The data obtained are primary and secondary data that can be used as …

Investigation Of Intercalation Of Sodium-Montmorillonite With Octadecyl Trimethyl Ammonium Bromide Surfactant, Chandra J. Soegijono. B

Jurnal Vokasi Indonesia

Sodium-montmorillonite (Na+-MMT) was intercalation modified with octadecyl trimethyl ammonium bromide (OTAB) in aqueous suspension via an ion exchange mechanism. Fourier transform infrared spectroscopy (FTIR) study indicates that OTAB is successfully intercalated into Na+-MMT layers and/or adsorbed on the surface of Na+-MMT. X-ray diffraction (XRD) analysis revealed that the interlayer spacing of the Na+-MMT was extended with the content of OTAB increasing, and the maximum spacing can reach about 3.80 nm. Results of scanning electron microscopy (SEM) analysis reveals the morphologies change from spherical-like particles to high-aspect ratio flakes after modification. Different configurations of OTA+ chains within MMT interlayer are proposed …

Analysis Of Iodine Content In Table Salt, Eka Ratri Noor Wulandari, Novita Rosyida

Jurnal Vokasi Indonesia

Iodine is an essential nutrient for the human body. It is required by the thyroid gland for producing the thyroxine hormone. Human body lacks the ability to self-produce iodine. Some sources of iodine in food such as seafood, milk, egg, fruits, and vegetables can be consumed to fulfill the daily needs. Table salt is one of the sources of iodine that is routinely consumed. According to SNI No. 3556:2010, table salt must be fortified with 30–80 ppm of potassium iodate. Lack of iodine intake results in a disorder known as the iodine deficiency disorder, which is generally manifested as mumps. …

Traditional Medicinal Plants As An Element Of Thematic Garden Landscapeat Sman 1 Pondidaha, Konawe Selatan, Sulawesi Tenggara, Arman Faslih, Ainussalbi Al Ikhsan, Agung Yodha M, Wahyuni Wahyuni

Jurnal Vokasi Indonesia

Knowledge of traditional medicinal plants among teenagers are quite low, that caused by the information is very limited as well as the difficulty of obtaining real-life examples of traditional medicinal plants. Those inspired us to cooperate with SMAN 1 Pondidaha District Konawe (Sulawesi Tenggara) in an effort to provide solutions to these problems. SMAN 1 Pondidaha has vacant land large enough. Through IbM program (Ipteks bagi Masyarakat, science and technology for the People) Ministry or Research and Technology and Higher Education, we made thematic landscape in SMAN 1 Pondidaha locations using traditional medicinal plants as fillers garden or park. The …

Full Issue

The Foundation Review

No abstract provided.

Back Matter

The Foundation Review

No abstract provided.

Front Matter

The Foundation Review

No abstract provided.

Foundations As Network Strategists, Weavers, And Managers: Learning From One Foundation’S Journey And Results, Clare Nolan, Brian Souza, Michael Monopoli, Marianne Hughes

The Foundation Review

This article shares insights from a five-year evaluation of the Oral Health 2020 network, an effort by the DentaQuest Foundation to align and strengthen efforts in service of a national movement to improve oral health. The evaluation helped to place the foundation’s journey in the context of a broader field seeking new approaches to achieve deep and sustainable social change.

The foundation’s approach was informed by several ideas that have gained momentum in the social sector, including collective impact, networks, systems change, and equity – all of which challenged the foundation to take a nontraditional approach that combined the roles …

Marguerite Casey Foundation: Reflecting On 15 Years Of Philanthropic Leadership Through A Summative Evaluation, Mavis Sanders, Claudia Galindo, Luz Vega-Marquis, Cheryl Milloy

The Foundation Review

This article presents the findings of a summative evaluation of the Marguerite Casey Foundation that was conducted on the occasion of its 15th anniversary. The evaluation was designed to gauge stakeholders’ perceptions of the foundation’s operations to facilitate organizational learning. In sharing these results, the authors seek to elucidate the role of evaluation as a learning practice within the field of philanthropy.

The article describes the foundation’s organizational elements and evolution and discusses key themes that emerged from qualitative data collected from foundation leaders and staff, as well as findings from a survey of current grantees.

The article presents a …

A Community Foundation’S Experience Implementing And Evaluating General Operating Support, Annemarie Riemer, Erika Frank, Hedda Rublin, Susan Merrow-Kehoe

The Foundation Review

In 2013, the Hartford Foundation for Public Giving began to offer unrestricted general operating support grants in response to grantees’ expressed need. The foundation hired Technical Development Corp., a Boston consulting firm, to evaluate the process and implementation.

This article shares early indicators of the impact of the new grantmaking approach on both grantees and the foundation. Grantee outcomes include enhanced infrastructure and financial health, continued progress on strategic plan goals, and more creative thinking about programs. Beyond the adoption of a new funding option, the decision led the foundation to modify its overall grantmaking process.

The greatest challenge – …

A Neighborhood-Based Family Center Redesign Process: Taking A Systems Perspective, Patricia Bowie, Richard Sussman

The Foundation Review

This article describes how the Hartford Foundation for Public Giving, with a subset of its grantees and their program recipients, teamed with the UCLA Center for Healthier Children, Families & Communities to redesign its evaluation process.

The foundation’s shift from traditional program evaluation to a more participatory, learning-focused approach resulted in new tools to assess variables that had been previously unexamined but were critical to program success.

This article examines the redesign process and those new tools – the data from which are being used to improve employee engagement and front-line practice as part of a cross-agency learning network – …

Why Some Perpetual Foundations Aren’T (Perpetual): Observations On The Importance Of Inflation Effects On The Economics Of Foundations, John Riche Ettinger

The Foundation Review

This article demonstrates the relevance of correctly accounting for inflation to foundation structure and programs – including, for example, in analyzing perpetual versus spend-down strategies and in comparing the cost-effectiveness of programs over different time periods. Investment teams must also be provided with return targets, which are highly sensitive to inflation and which in turn determine a risk estimate that must be considered by foundation fiduciaries.

Seemingly small differences in inflation estimates will become material over time. But at many foundations, systematic biases are frequently built into inflation estimates. These biases are often attributable to a failure to consider the …

The Philanthropy As One Big Impact Investment: A Framework For Evaluating A Foundation’S Blended Performance, Rohit T. Aggarwala, Claudine A. Frasch

The Foundation Review

While some foundations have put their entire focus on impact investing, philanthropy still lacks the tools that enable such investments to be made with the same rigor as the best financial investments and philanthropic grants. This reveals a more fundamental problem: We do not currently manage foundations as the integrated portfolios that they are.

This article proposes a framework for evaluating a foundation’s blended performance that enables both grantmaking and endowment investing to be evaluated jointly, and thus also allows a complete evaluation of how impact investments could improve — or fail to improve — overall performance.

The article demonstrates …

The Missing Link For Maximizing Impact: Foundations Assessing Their Capacity, Melinda Fine, Jared Raynor, Jessica Mowles, Deepti Sood

The Foundation Review

A rapidly changing, global sociopolitical environment requires foundations to be nimble in maximizing opportunities to advance their agendas. At the same time, grantmakers are establishing ever more ambitious goals that often require grantees to function at peak capacity. Why, then, have more foundations not assessed their own institutional capacity?

This article discusses an assessment of 54 foundations that participated in taking a new tool, developed for funders by TCC Group, to explore five core capacity areas shown to be central to organizational effectiveness. The Foundation Core Capacity Assessment Tool’s findings should not be seen as a report card, but rather …

Foundations Don’T Know What They’Re Risking, Maya Winkelstein, Shelley Whelpton

The Foundation Review

Critical gaps exist in philanthropy’s definitions of and approach to risk management. This article describes the scope of the problem and a framework for philanthropists to adopt risk-management practices that better equip the sector to address the challenges of our time.

In 2015, the Open Road Alliance surveyed hundreds of funders and grantees to explore questions about risk and contingency funding. The next year, Open Road partnered with Arabella Advisors for a qualitative analysis of existing foundation policies and procedures related to risk. The combined results suggest a need for contingency funding – and a lack among most funders and …