Business Commons^™

Exploring Factors That Affect Adoption Of Computer Security Practices Among College Students, Amani Alqarni

Master's Theses and Doctoral Dissertations

Cyber-attacks threaten the security of computer users’ information, networks, machines, and privacy. Studies of computer security education, awareness, and training among ordinary computer users, college students, non-IT-oriented user groups, and non-technically trained citizens are limited. Most research has focused on computer security standards and guidelines in organizational contexts. Few studies have analyzed the predictors of college students’ adoption of computer security practices. Based on a comprehensive literature review, researchers have relied heavily on well-established behavioral theories, such as the technology acceptance model (TAM), theory of planned behavior (TPB), and protection motivation theory (PMT) to explain the variation in adoption of …

To Punish First And Reward Second: Values Determine How Reward And Punishment Affect Risk-Taking Behavior, V Sagar Athota, P O'Connor, R Roberts

Business Papers and Journal Articles

The current study investigated whether manipulating participants’ pre-exposure to reward and punishment affects the extent to which sensation seeking and values predict risk-taking behavior. Participants (n = 195) were randomly allocated to one of two conditions, defined by the order at which they were rewarded or punished for risk-taking behavior. Risk-taking behavior was measured in both conditions using the Balloon Analogue Risk Test, however this was set-up such that participants in group 1 were rewarded for risk-taking behavior prior to being punished, whereas participants in group 2 were punished for risk-taking behavior prior to being rewarded. Participants also completed questionnaires …

For The King, Mary Maeve Mcgeorge

Canterbury Scholars

No abstract provided.

Auditors’ Use Of Specialists In Audit Engagements: Implications For Audit Quality, Candice T. Hux

2017

The importance and role of specialists on audit engagements has recently increased. My dissertation comprises three studies that examine whether and how the use of specialists in audit engagements is associated with audit quality.

The first study synthesizes prior research on auditors’ use of valuation, tax, IT, and forensic specialists. I organize the literature by: (1) determinants of specialist use (including the nature, timing, and extent of use); (2) the process of using a specialist; and (3) outcomes of specialist involvement, and propose several directions for future study.

The second study reports findings from interviews with experienced auditors and tax …

Medicare And The Affordable Care Act: Fraud Control Efforts And Results, Sarah Clemente, Ronald Mcgrady, Rob Repass, David P. Paul Iii, Alberto Coustasse

Management Faculty Research

Medicare fraud and abuse costs are estimated at 3%-10% of overall Medicare spending, which is expected to expand considerably until 2024 and as such the amount of fraud dollars would be expected to increase proportionally. The purpose of this research was to determine how recent reforms, especially the Patient Protection and Accountable Care Act, may affect Medicare fraud and abuse and to uncover the best strategies to combat Medicare fraud. The breadth of fraud and abuse within Medicare as well as recent reforms to fight fraud including legislative reforms, delivery system reforms, and other reforms including the formation of HEAT …

Ada News Convention Daily - 2017 Day 1, 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.

Detecting Discrimination In Small Business Lending, Sterling A. Bone, Glenn L. Christensen, Jerome D. Williams, Stella Adams, Anneliese Lederer, Paul C. Lubin

Management Faculty Publications

With limited financial sophistication, entrepreneurial consumers approach the financial marketplace more like retail financial consumers than business customers. However, the assumption of both legislators and regulators is that business-borrowers are more financially savvy than consumer-borrowers, and thus do not require as broad-reaching protections. This gap between marketplace policy protections and the lived reality of the vast majority of small business entrepreneurs sets the stage for entrepreneurial consumers to fall through the regulatory cracks and sets the stage for possible exploitation and abuse. This situation is potentially exacerbated for minority entrepreneurs who belong to protected classes that are generally more vulnerable …

Fisheries Management Paper No.283 - Abalone Resource Of Western Australia Harvest Strategy 2106 - 2021, Department Of Fisheries Western Australia

Fisheries Management Papers

Harvest strategies for aquatic resources managed by the Western Australian Department of Fisheries (the Department) are formal documents prepared to support the decision-making processes required to ensure the management of these resources are consistent with the principles of Ecologically Sustainable Development (ESD). The objectives of ESD are reflected in the objects of the Fish Resources Management Act 1994 (FRMA) and Section 9 of the Aquatic Resources Management Act, which will replace the FRMA once proclaimed.

The publication of these strategies is intended to make the decision-making considerations and processes for the management of specified aquatic resources publicly transparent and provide …

More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom

2017 Faculty Bibliography

No abstract provided.

Audit Fee Discounting In The Post-Sox Environment, Albert Nagy, Benjamin W. Hoffman

2017 Faculty Bibliography

Purpose – This paper aims to investigate whether the expected implementation of Section 404(b) of the Sarbanes-Oxley Act (SOX 404(b)) (the integrated audit requirement) caused auditors to discount their audit fees for non-accelerated filers in anticipation of expected increased future economic rents (DeAngelo, 1981) from those clients.

Design/methodology/approach – This paper predicts that auditors charged their non-accelerated filer clients lower audit fees during the years 2005-2007 (in anticipation of increased expected future economic rents from the implementation of the SOX 404(b) requirement) compared with the years 2010- 2012 (when it had been determined that non-accelerated filers were permanently exempt from …

Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter

2017 Faculty Bibliography

Interest in governance led Morningstar to develop a summary measure for mutual fund governance. In contrast to previous work in this area, we focus on whether and how individual investors can use the Stewardship Grade Overall to improve mutual fund selection. We find that regardless of fee structure, top overall governance grade funds impose lower costs on investors regardless of fund investment style. We also find some evidence that choosing funds with the highest stewardship grade may earn positive risk adjusted returns. Stewardship Grade overall may therefore help less sophisticated investors identify better-performing mutual funds.

The Median Employee To Ceo Pay Ratio Disclosure Requirement, Robert Bloom

2017 Faculty Bibliography

In recent years, especially in national political campaigns, there has been much discussion about who is in the top 1% of American wealth, how they landed in this category, and what special income tax provisions perpetuate their status. As a reaction to this debate in this category, the Dodd Frank Act and the Consumer Protection Act of 2010 have mandated disclosure by publicly registered companies to disclose the median employee to CEO pay ratio. The Securities and Exchange Commission has issued specific guidance on this requirement. That is the subject of this article.

Pulling In Different Directions? Exploring The Relationship Between Vertical Pay Dispersion And High-Performance Work Systems, Jake G. Messersmith, Kyoung Yong Kim, Pankaj C. Patel

Department of Management: Faculty Publications

Vertical pay dispersion (VPD), a hierarchical pay structure used to motivate employees, has traditionally been studied separately from high-performance work systems (HPWSs). As a component of HPWSs, incentive-based compensation schemes focus on employee- or team-level incentives. However, the influence of the simultaneous utilization of VPD and HPWS on performance remains understudied. This study addresses the question of whether these approaches to managing human capital serve as complements or substitutes to one another. VPD and HPWS are argued to substitute for one another with respect to motivation- and skill-enhancing practices. The opposite notion is true in regard to opportunity-enhancing HPWSs, which …

Positive Projections And Health: An Initial Validation Of The Implicit Psychological Capital Health Measure, P. D. Harms, Adam J. Vanhove, Fred Luthans

Department of Management: Faculty Publications

In this set of studies, we conduct an initial validation of the Implicit Psychological Capital Questionnaire-Health (IPCQ-H), a short, easy to administer and score measure of psychological capital designed to reflect implicit schemas or cognitions surrounding one’s health. The results of two studies demonstrate that the implicit measure of IPCQ-H is correlated with an explicit PsyCap-Health measure (PCQ-H), but has very little construct overlap with measures of personality. Moreover, scores of the IPCQ-H were stable over time. Study 2 documents the predictive validity of the IPCQ-H with a number of physical and mental health outcomes. Implications for theory and practice …

Tls Newsletter, January, 2017, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: UNF Transportation and Logistics Society Boathouse Bash January 26. Upcoming Events. President's Corner. T & L Flagship Program Facility Tour to Henry Schein. Transportation and Logistics Career Day on Friday February 24, 2017.

Examining The Impact That The Locus Of Control, Emotional Intelligence, And Narcissism Have On Internet Addiction And Information Disclosure Among College Students, Antonio Avant

Master's Theses and Doctoral Dissertations

No abstract provided.

Red Alert, Jake Breunig, Priyadashini Chandrashekhar, Trey Gilliland, Landon Hammons, Jeff Mollman, Emma Topp

GSP at Murray State University

Red Alert is an app using voice recogni3on so people can call for help. The app is similar to “Hey Siri” present in iPhones and the Cortana feature in Androids. When a person uses his or her first preset keyword, the phone’s voice recogniton software accesses the app, which starts an audio recording, and when the second keyword is used, the app alerts the police. The primary consumer for Red Alert is high school to middle-aged women, with a secondary focus on those who live in urban areas. The technology exists, so the only needed recourse is programming. The risks …

The Nonprofit Nerd (January 2017), The Nonprofit Institute At Portland State University

The Nonprofit Institute Newsletter

This month’s theme is Using Data for Social Change.

As we wish you Happy New Year this month, we at The Nonprofit Institute also want to say thank you to the people and organizations who are working on the front lines to ensure our community is a safe place for people of all identities, faiths and nationalities. We are committed to supporting nonprofit organizations in the days ahead, and we have much work to do.

Feasibility Analysis For The New Venture Nonprofit Enterprise, Gregory R. Berry

New England Journal of Entrepreneurship

This article explores the value of feasibility analysis for the pre-launch nonprofit enterprise. Similarities and differences between for-profit entrepreneurial ventures and nonprofit entrepreneurial ventures are outlined, and then the traditional format of feasibility analysis used by the entrepreneurial for-profit start-up is reviewed and analyzed. This four-stage analysis is then adapted to the needs of the nonprofit new venture enterprise. The benefits of doing a feasibility analysis for the nonprofit enterprise start-up are identified, and guidelines are suggested. An underpopulated research stream is identified and explained in this article for the start-up and early developmental phases of the nonprofit enterprise.

New England Journal Of Entrepreneurship, Fall/Winter 2017

New England Journal of Entrepreneurship

No abstract provided.

Liner Companies’ Container Shipping Efficiency Using Data Envelopment Analysis, Nicholas Campaniello

Undergraduate Review

The liner shipping industry moves products around the world. There are thousands of container ships circling the globe at all times, making the global economy possible. Liner shipping companies ship anything that can fit into a cargo container. The standard containers measure 20 feet in length by 8 feet in width or 40 feet in length by 8 feet in width. According to Alphaliner (2015), there are at least 100 linear shipping companies in the world. This study will evaluate the efficiency of different-sized liner shipping companies using Data Envelopment Analysis: it will consider operational aspects and will only include …

2016 San Diego Regional Climate Collaborative Annual Report, San Diego Regional Climate Collaborative

San Diego Regional Climate Collaborative

The San Diego Regional Climate Collaborative is a network for public agencies that serves the San Diego region to share expertise, leverage resources and advance comprehensive solutions to facilitate climate change planning. By partnering with academia, nonprofits, and businesses, the SDRCC also works to leverage the profile of regional leadership. This is the 2016 San Diego Regional Climate Collaborative Annual Report.

Exclude Me Not: The Untold Story Of Immigrant Entrepreneurs In Sweden, Sattari Setayesh, Arash Kordestani, Kaveh Peighambari, Pejvak Oghazi

Business Administration

This article examines the perspectives of immigrant entrepreneurs on the barriers they face regarding their inclusion in public procurement in Sweden through the so-called supplier diversity programs. Drawing upon modern stakeholder theory and transaction cost economics, this study aims to identify potential barriers such entrepreneurs face in succeeding as suppliers to the public sector. Data were collected through interviews with immigrant entrepreneurs who had experience with the public procurement tender process in Sweden. The results reveal that immigrant entrepreneurs doing business with public procurement face several barriers, ranging from economic to social ones such as information, advertising, human resources, and …

Financial Differences Between Chapter 13 And Non-Chapter 13 Debtors In The Middle District Of North Carolina, Scott E. Kehiaian, Albert A. Williams, Carolyn L. Bird

HCBE Faculty Presentations

The purpose of this study was to determine if there were significant financial differences between Chapter 13 debtors and non-Chapter 13 debtors living in the Middle District of North Carolina. Non-Chapter 13 debtors had higher values for financial literacy, financial actions, financial attitudes, planning actions, budgeting habits, goal planning, retirement planning, credit management, income planning, insurance planning, savings planning, investment planning, and financial self-control. Chapter 13 debtors had higher values for mortgage decisions and mortgage /debt ratios. Study results can inform public policy to improve financial literacy education efforts and programs designed to encourage personal wealth creation, primarily in the …

Policy-Making Considerations For Ethical And Sustainable Economic Development, Tipakorn Senathip, Bahaudin G. Mujtaba, Frank J. Cavico

HCBE Faculty Articles

Leaders of both private and public sector organizations play an important role in bringing about positive and necessary developments in society. This leadership is especially an important consideration for public sector policy-makers to look at the long-term with regards to their policy-making in economic development. Citizens of any society, but particularly an agrarian one, tend to depend on the availability of natural and local resources for their survival and independence. Furthermore, economic development is important for communities and societies to live in a sustainable manner using local resources in a prudent yet efficacious manner. This study looks at the importance …

Personality Traits, Burnout, And Emotional Labor Correlation Among Teachers In Pakistan, Amna Khalil, Muhammad Majid Khan, Muhammad Ali Raza, Bahaudin G. Mujtaba

HCBE Faculty Articles

The main purpose of this research is to study the impact of personality on job burnout among educators. Additionally the role of emotional labor on the relationship of personality and burnout is also investigated. In this model, job burnout (exhaustion, depersonalization and lack of personal accomplishment) is a dependent variable; personality (extraversion, neuroticism, agreeableness, openness to experience and conscientiousness) is an independent variable, while emotional labor (surface acting and deep acting) is a mediating variable. To investigate the relationship among above stated variables, correlation and multiple regression analysis were conducted. Questionnaires were used to collect the data from 199 secondary …

The Viability Of Profit-Loss Sharing Models To Finance Small And Medium Enterprises: The Case Of Saudi Arabia, Alhanoof Alghamdi

Electronic Theses and Dissertations

This study aims to explore the role of profit-loss sharing (PLS) models to alleviate access to finance for small and medium enterprises in Saudi Arabia, in the light of the stringent requirements of traditional financial institutions, to ensure the growth and development of the SME sector. A central question of this study is the extent to which Islamic banks can adopt profit-loss sharing modes to finance SMEs. The main results present the barriers preventing Islamic banks from the application of profit-loss sharing that increase incidence of agency problems for such institutions. High asymmetry of information and the nature of Islamic …

The Economic Impact Of The Frederik Meijer Gardens And Sculpture Park, Grand Valley State University, Christian Glupker, Paul Isely

Other Faculty Publications

The Frederik Meijer Gardens and Sculpture Park supports or contributes: • 804 jobs in Kent County annually

• A $75.2 million economic output annually
• Visitors from outside the county who directly spend $19.6 million at businesses around Kent County annually.
• Construction that created 39 jobs during the last year.
• 86% of the visitor spending is the result spending by individuals that do not live in Kent County.
• Nonresidents spent an average $129 per group outside the venue during their visit to Meijer Gardens while in Kent County.

Personal Power And Trust As Mediators Of The Relationship Between Servant Leadership And Affective Organizational Commitment, George D. Bingham

HCBE Theses and Dissertations

This research was designed to investigate the potential mediating role of personal power and of trust in the relationship between servant leadership and affective organizational commitment. The research responds to calls for increased understanding of the mechanisms at work between leadership models and outcomes. Especially unique in the available literature is the quantitative study of the relationship between servant leadership and personal power. All of the constructs in the research model are based on existing instruments, including those developed for personal power (PP; Hinkin & Schriesheim, 1989; Raven, Schwarzwald, & Koslowsky, 1998), trust (T; Mayer & Gavin, 2005), servant leadership …

The Impact Of Local Economic Development Activities On Perceived Brand Equity In The Higher Education Sector – An Examination Of Three Stakeholder Segments, John R. Lax

HCBE Theses and Dissertations

Branding and brand equity, both as theoretical constructs and as a critical part of applied marketing, have received considerable attention in the academic and practitioner literature. Brand equity, generally considered to be the differential in positive brand image and loyalty enjoyed by one brand as compared to that of a lesser known brand, is often attributed to the activities the firm undertakes to promote the brand and communicate its value or benefits. Branding activities, and the resulting brand equity, have been successfully employed by both consumer and industrial firms and those activities may range from those as conventional as television …