Business Commons^™

Exploring The World Of Corporate Finance, Singapore Management University

Research@SMU: Connecting the Dots

Professor Wang Rong delves deep into the complex world of international corporations to understand how they and their investors make decisions about money.

See the papers:

• Corporate financial policy and the value of cash
• Analysts' industry expertise

Who’S Watching The Auditors?, Singapore Management University

Research@SMU: Connecting the Dots

Professor Lim Chee Yeow is studying whether the provision of non-audit services affects the independence of auditors and the quality of their audit work.

See the papers:

• Non-audit service fees and audit quality: The impact of auditor specialization
• Effects of national culture on earnings quality of banks
• The price contagion effects of financial reporting fraud and reputational losses: Evidence from the individual audit partner level

Ole Miss Accountant – 2017, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Faculty Chair Pays Tribute to UM Alumnus Don Jones

Fixed Costs, Audit Production, And Audit Markets: Theory And Evidence, Tracy Gu, Dan A. Simunic, Michael T. Stein

Accounting Faculty Publications

We analyze the role of discretionary joint fixed costs in audit production. Given such costs, the investment decision and production of audit services must be analyzed over a client portfolio. We model this problem, and use monotone comparative statics (Milgrom and Shannon [1994]) to show the implications of variations in client-specific losses and the number of clients for the optimum level of fixed investment and auditassurance. We develop four hypotheses concerning the relations between audit quality and (1) the magnitude of potential client-specific losses; (2) average client losses in a portfolio; (3) the number of clients in a portfolio; and …

Earnings Yield As A Predictor Of Return On Assets, Return On Equity, Economic Value Added And The Equity Multiplier, Rebecca Abraham, Judith Harris, Joel Auerbach

HCBE Faculty Articles

This study identifies earnings yield as a measure of financial performance that is based on a firm's ability to sell profitable goods. It excludes the irrationality that can confound market-based measures of financial performance by emphasizing a firm's ability to earn profits as the indicator of superior performance. For the full sample, the differential effects of earnings yield on return on assets, return on equity, stock returns, economic value added and the equity multiplier are determined for firms of different size and volatility. The analysis is conducted both across industries and within the oil and gas, computer software, biotechnology and …

An Investigation Into The Development And Progressive Adaptation Of Graduate Attributes In Tourism Programmes, Louise Bellew, Odette Gabaudan

Articles

As higher education institutes are embracing the notion of graduate attributes, it has become highly desirable to embed these attributes within programmes. This study proposes to investigate students’ views of recently identified graduate attributes in the Dublin Institute of Technology (Ireland), and how they perceive their development and application in their tourism programme. The study supports the idea of the importance of placement in the progressive adaptation of learning and in translating the conception of attributes. While students strongly believe that graduate attributes are developed through the placement experience, it is equally important to embed and strengthen the visibility of …

Chapter One Chef's Table Tasting Menu 2017, Chapter One

Menus of the 21st Century

The Irish home has always been a place of conviviality, from the most humble cup of tea to the grandest offering of a traditional Irish coffee. Chapter One has worked hard to reflect this great Irish tradition. We never felt it was enough simply to do things correctly; we wanted to strive for the best, and that remains as true today as at the beginning. It has earned us an extremely loyal customer base and also a Michelin star in the process.

Good cooking starts with good produce, and when you have the richness of the Irish larder to choose …

Chapter One Tasting Menu 2017, Chapter One

Menus of the 21st Century

The Irish home has always been a place of conviviality, from the most humble cup of tea to the grandest offering of a traditional Irish coffee. Chapter One has worked hard to reflect this great Irish tradition. We never felt it was enough simply to do things correctly; we wanted to strive for the best, and that remains as true today as at the beginning. It has earned us an extremely loyal customer base and also a Michelin star in the process.

Good cooking starts with good produce, and when you have the richness of the Irish larder to choose …

Dillons Restaurant Timoleague Menus 2017, Dillons Restaurant

Menus of the 21st Century

Gorgeous food is served up in a cosy restaurant that’s quickly become established as a destination for fans of fine dining from around Ireland and beyond. Excellent service and a friendly welcome accompany a menu that changes with the seasons. The pretty courtyard outside is a wonderful place to spend one of West Cork’s long summer evenings too!

Dillon’s is a place to savour the best of modern Irish cooking in one of Ireland’s loveliest places.

Bastible Spring Sample Menu 2017, Bastible

Menus of the 21st Century

111 South Circular Road

Dublin 8

Show on google maps

(01) 473 7409

Hartes Of Kildare Sunday And Bank Holiday Menu 2017, Hartes Of Kildare

Menus of the 21st Century

Hartes was re-opened in December 2009 by brother’s in-law Paul Lenehan and Ronan Kinsella. Formerly known as Ollie’s or the Vatican this bar was always known to be a busy and well run establishment. Unfortunately it closed its doors in 2004 like a lot of other pubs and lay dormant until December 2009 when it re-opened was renamed as Hartes of Kildare. “With over 30 years of experience and knowledge behind us we thought that Kildare town was ready for a Gastro Pub”. …. Paul. Proud members of the Restaurants Association of Ireland, the Vintners Association of Ireland and Good …

Murphy Blacks Restaurant Starters Menu 2017, Murphy Blacks

Menus of the 21st Century

Cillian Murphy and Mary Redmond set up Murphy Blacks Restaurant in 2004. We had run a very successful bar for the previous 5 years and had built a good reputation for our bar food. When the building next door came up for sale, we jumped at the opportunity to buy it and converted it into a 42 seat restaurant. Cillian, an ex fishing skipper who uses his fishing connections to ensure the freshest fish possible, is in charge of front of house and Mary, a graduate of Cathal Brugha St. and the fourth generation of her family involved in the …

The Courthouse Kinlough Early Bird Menu 2017, The Courthouse

Menus of the 21st Century

On behalf of Piero and Staff, welcome to the Courthouse Restaurant. We take great pride in providing our guests with what we believe is the most exciting & authentic Mediterranean dining experience in the area.

The Olde Post Inn Sunday Lunch Menu 2017, The Olde Post Inn

Menus of the 21st Century

The Olde Post inn was built in the 1800s. It opened as a post office in 1884, grocery & residence. It had a number of owners and was for some time derelict before it was renovated into a restaurant with accommodation in early 1990s. It has been run as a restaurant since and was taken over by Gearoid & Tara Lynch in November 2002. Since then it has gone under further refurbishment and been extended to include two Hampton Conservatories.

To have a complete dining experience, it is not just about the food or wine it is about the whole …

The Strawberry Tree Aughrim Big Table Menu 2017, The Strawberry Tree

Menus of the 21st Century

The only certified organic restaurant in Ireland, with a daily changing menu that reflects the seasons, and featuring the freshest organic and wild foods, many grown to order on nearby organic farms, or foraged by our own chefs and full time food forager, on the lanes and in the fields and woods surrounding Macreddin. Winner of the Best Leinster Restaurant 2010 and 2014. The innovative cuisine is matched by the dramatic surroundings, which includes a walk-in Wild Foods Pantry, featuring much of the produce foraged and prepared by our crew, as well as a selection of meats, cured in our …

E-Government As A Tool For Stability And Socio-Economic Development In Post-Conflict Libya., Abdulmajid H. Mohamed

Faculty Articles

Usually, great challenges lie ahead of any post-conflict government, especially in states that have historically been under dictatorship, like Libya. It has been six years since the violent regime change that took place in Libya in 2011, yet no signs of improvement is foreseen in public service delivery and constructive citizen participation in influencing national policy formation and evaluation. In fact, the situation of public services has been worsened due to the absence of political and executive power from a strong, united government. The resulting widespread of collective frustration and political uncertainty has become a catalyst for a more defective …

A Qualitative Model For Customer Behavioral Decisions And Satisfaction In The Hospitality Industry, Michael H. Chetta, Sayeedul Islam, Andrzej Kozikowski, David Cassel, Bhagya Bandara, Dana Cyrelda Sanchez

Department of Behavioral Science Publications and Research

It is increasingly important for organizations in the hospitality industry to utilize qualitative, customer-generated content on social media to gain insight into guest perceptions, intentions, and outcomes. On the basis of the service quality model, this research sought to investigate the discrepancy between expected and perceived service. Guest reviews from online review websites like Yelp and TripAdvisor were randomly sampled for 16 hotels across the United States of America. For each hotel, 20 written comments and their corresponding numeric ratings were coded and analyzed using Tropes. We found linkages to both average and positive experiences for staff and linkages to …

It Takes An Instigator, Vision And Passion, Promoting Health In Haiti: Developing A Partnership Between An Impoverished Nation And An Ngo To Develop Advanced Practice Nursing Education, A Case Study, Carol Roye Edd, Rn, Andrea Sonenberg Phd, Whnp, Cnm-Bc

Wilson Center for Social Entrepreneurship

Four nurse educators went to Haiti after the 2012 earthquake to help rebuild the School of Nursing in Port-au-Prince. They were alarmed by the low level of health care in Haiti. Most people have no care, and those that do are treated by nurses who are not trained to do so. This article details the steps the nurses went through to start a family nurse practitioner program in Haiti to address the need for primary care and discusses how they created the partnerships necessary to start such an innovative program at the University of Haiti.

The Huntsman Post, January 2017, Usu Jon M. Huntsman School Of Business

Jon M. Huntsman School of Business Huntsman Post Issues Collection

Monthly newsletter for the Jon M. Huntsman School of Business at Utah State University.

A Foundation For Understanding Knowledge Sharing: Organizational Culture, Informal Workplace Learning, Performance Support, And Knowledge Management, Shirley J. Caruso

Literacy, Leadership, and Development Faculty Publications

This paper serves as an exploration into some of the ways in which organizations can promote, capture, share, and manage the valuable knowledge of their employees. The problem is that employees typically do not share valuable information, skills, or expertise with other employees or with the entire organization. The author uses research as well as her graduate studies in the field of Human Resource Development (HRD) and professional career experiences as an instructor and training and development consultant to make a correlation between the informal workplace learning experiences that exist in the workplace and the need to promote, capture, and …

The Serial Dean, Singapore Management University

Research@SMU: Connecting the Dots

Leave your comfort zone and venture into Africa, says Professor Howard Thomas.

See the book / article at:

• Africa: The management education challenge [book]
• Africa: The management education challenge [article in Global Focus]

The Importance Of Internal Controls, Singapore Management University

Research@SMU: Connecting the Dots

Professor Goh Beng Wee investigates the benefits and consequences of internal controls to corporate organisations.

See the papers:

• Internal controls and conditional conservatism
• Internal control and operational efficiency

How Hedge Funds Beat The Market, Singapore Management University

Research@SMU: Connecting the Dots

From epic tales spun around investment legends Ray Dalio and George Soros, to the secretive, high-octane world of Wall Street, the hedge fund has attained a worldwide notoriety for being an opaque, unwieldy beast. Professor Melvyn Teo studies what makes them tick.

See the papers:

• The geography of hedge funds
• The liquidity risk of liquid hedge funds; The liquidity risk of liquid hedge funds
• Limited attention, marital events and hedge funds

Understanding The Depleting And Replenishing Effects Of Compassion On Resources And Stress Recovery, Samantha Su-Hsien Sim

Dissertations and Theses Collection

Existing literature on compassion in the workplace examines the antecedents of compassion and compassionate organizing with the underlying assumption that compassion for the suffering of others is a positive emotion and has desirable outcomes. I challenge this assumption by conceptualizing compassion as an ambivalent emotion and exploring the effects of compassion on individuals who feel compassion. Using an experience-sampling methodology, outcomes such as helping behaviour, regulatory resources, personal resources, and stress response are examined. Feeling compassion for others can be distressing and requires emotional regulation. At the same time, feeling compassion can also motivate behaviours to alleviate suffering. Thus feeling …

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 71th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

2016-2017 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2016-2017 Audit Report for Morehead State University.

Consumers' Perceptions Of Voluntary And Involuntary Deconsumption: An Exploratory Sequential Scale Development Study, Kranti K. Dugar

Electronic Theses and Dissertations

This exploratory sequential mixed methods study of scale development was conducted among baby boomers in the United States to render conceptual clarity to the concepts of voluntary and involuntary deconsumption, to explore deconsumption behavior under the tenets of the attribution theory of motivation, and to examine the components, structures, uses, and measurement properties of scales of voluntary and involuntary deconsumption. It was also an attempt to reiterate the importance of the baby boomer segment(s) for marketing practitioners based on growth, economic viability, and the power of influence, and to establish a deep understanding of the deconsumption processes, which could enable …

Household Food Vulnerability Under An Extreme Weather Event In Sta. Cruz Subwatershed, Laguna, Philippines, Karen P. Quilloy, Agnes C. Rola

Journal of Economics, Management and Agricultural Development

This study is an assessment of the vulnerability of households to food insecurity under an extreme weather event. A subjective-qualitative technique primarily based on the perceived food security status of the households and their food insecurity coping strategies was used to examine household food vulnerability. Key findings reveal that households living in the vulnerable areas of Sta. Cruz subwatershed were generally resilient to extreme weather events and only suffered from slight to moderate form of food security problems. Impacts of extreme weather events on them were generally moderate but the highest impact was observed in their income sources, logistics, and …

Effects Of Absenteeism On Company Productivity, Efficiency, And Profitability, Timothy G. Bryan

Faculty Submissions

As the age of the 9 to 5 workday comes to close and employment situations become more and more complex with the rise of ever-growing technology, employers are experiencing ever-increasing costs of absenteeism. The purpose of this research paper is to answer the general question of how absenteeism affects a company’s productivity, efficiency, and profitability. We seek to assist a company in understanding what absenteeism is, how to determine whether or not an absenteeism problem exists in the company, and how to recognize and eliminate issues related to absenteeism. Specific causes of absenteeism will be discussed, along with respective solutions …

Developing Adaptive Islamic Law Business Processes Models For Islamic Finance And Banking By Text Mining The Holy Quran And Hadith., Munir Majdalawieh, Farhi Marir, Issam Tiemsani

Working papers

Global Islamic finance assets grew from $200 billion to $1.8 trillion (IMF 2015) and is growing faster than the conventional banking sector. A large number of conventional financial institutions, especially banks are moving to an Islamic financial model that's comply with the Shari'a Law with little change to current conventional practices (reverse eningineer current business processes) to accommodate the new situation. In this study we will design and develop the business processes for the Islamic financial institutions' (IFIs) products by investigating and collecting information through Islamic literature, surveys and interviews of experts in Islamic jurisprudence, regulators, academic and Islamic finance …