Business Commons^™

State And Local Governments, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities, March 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Consuming Digital Technologies To Enact Identities: An Exploratory Study Among Mothers, Meera Venkatraman

Journal of Applied Marketing Theory

This manuscript explores mothers’ consumption of digital technologies to enact their individual, relational, and familial identities. Using multi-method qualitative research techniques including phenomenological interviewing, image- based auto-elicitation, and home visits, it finds mothers purposefully consume digital technologies to negotiate, construct, and enact identities. Specifically, mothers use a repertoire of four appropriation strategies: mastering, partnering, domesticating, and avoiding. Mastery is a multi- year project in which mothers enroll in digital educational programs, qualify, and create new professional identities. In domestication, mothers assert themselves on technology managing their inclusion/exclusion in the time and spaces of family life, thereby enacting parental identities. In …

Government Auditing Standards And Single Audits, March 1, 2018; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Maximizing Shareholder Wealth And Stakeholder Value Through Benefit Corporations: Doing Good And Doing Well, Arlene J. Nicholas, Samuel A. Sacco

Faculty and Staff - Articles & Papers

Benefit Corporations must create a "general public benefit," and answer to shareholders while decisions based on society or environment, rather than solely on profit, are legally protected (Alpern, 2015). The Benefit Corporation's legal and performance standards help ensure market growth, valuation, impact, and integrity (Neubauer, 2016). This paper examines the evolution of Benefit Corporations and some of the legal differences between traditional for-profit corporations including related court cases. The authors provide a business rationale in support of conscientious for-profit organizations. How a company can become a Benefit Corporation and the value added will be discussed.

Essays In Corporate Finance, Meng Gao

Dissertations and Theses Collection (Open Access)

This dissertation studies the impact of credit rating on firms’ financing behavior and investigates insider trading activities.

The first essay documents how firms’ concerns about credit rating change affect their choice between the use of debt and lease. Firms approaching a credit rating change tend to use less debt relative to operating leases to finance their new projects. In this paper, I propose a new method of measuring the potential of a credit rating change. Using the new measures, I find that not only the concerns about being downgraded but also the at- tempts to get upgraded have significant impacts. …

Research Note: Investor Perceptions Of Comparable-To-Industry Versus Higher-Than-Industry Pay Ratio Disclosures, Khim Kelly, Jean Lin Seow

Research Collection School Of Accountancy

The usefulness of the CEO-to-employee pay ratio disclosure to investors is subject to significant debate. Our experiment examines participant responses to higher-than-industry and comparable-to-industry pay ratio disclosures in a company. A prior experiment by Kelly and Seow (2016) (hereafter KS) found that incrementally disclosing a higher-than-industry pay ratio on top of higher-than-industry CEO pay had indirect negative effects on the company’s perceived investment potential, via negative perceptions about the fairness of the CEO pay and workplace climate. We find that the negative indirect effects of pay ratio disclosures on perceived investment potential in KS are replicable in our study, and …

Going Off Course: A Case Study On The Marketing Strategy Of Patagonia, Jamie Elizabeth Drawbridge

Recreation, Parks, and Tourism Administration

In recent years, society has seen a shift in marketing practices from traditional to non-traditional strategies in order to stand out amongst competitors and connect with customers. This is especially true of the outdoor gear industry. With participation in outdoor recreation on the rise, companies in the outdoor gear industry must come up with marketing strategies as active as its consumers. The purpose of this study was to examine the marketing strategy of Patagonia. The research for this study was conducted using a case study matrix, created by the researcher, in order to evaluate Patagonia’s marketing strategy. This study found …

The Impact Of Bilingual Labeling In The U.S. On Package And Product Evaluation, Mahesh Gopinath, Myron Glassman, Prashanth Nyer

Journal of Applied Marketing Theory

This paper explores the effect of bilingual (English-Spanish) product packaging on the perceptions of U.S. consumers toward the package and the product inside. Two experimental studies show that 1) products in bilingual packages are seen as targeting Hispanics living in the U.S., 2) package characteristics and the product itself are rated lower when the product is in a bilingual package versus an English-only package, especially among highly ethnocentric subjects, and 3) of the three bilingual formats tested (English on two sides with Spanish on the other two; an English paragraph followed by a Spanish paragraph on the same side; and …

An Examination Of Motivation And Identification Of Football Fans, Jennifer Y. Mak, Carina King, Jinmoo Heo

Journal of Applied Marketing Theory

This study examined the fans motivation to attend the National Football League (NFL) games and how it relates to fan identification. Data from 158 fans who attended regular season games in a Midwestern city in the United States were analyzed using regression to determine the degree to which fan identification could be explained by motivation factors. It was found that self-esteem, entertainment, escape, and eustress explained 40.1% of the variance in fan identification. Understanding that fans have different levels of identification and different types of motivations will enable sport marketers can better tailor strategies to more effectively reach target markets.

Exploring A Project Management Dilemma: A Case Study Examining The Shortage Of Qualified Project Personnel In A Four-Year Research University, Francine Lyken

Doctoral Dissertations and Projects

Qualified individuals are an essential resource of project teams. A primary goal of the project manager is to ensure appropriate team members are hired to meet project objectives and stakeholder expectations. However, this is not always the case since a shortage of qualified project personnel seldom occurs, and prevents the project from being completed successfully. The project personnel shortage problem is prevalent in a four-year research university as inaccessibility to qualified individuals threatens the project deadline and delivery to sponsors. Research suggested these qualified individuals are recruited to provide scientific and technical expertise to academic projects. They possess knowledge and …

Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington

Doctoral Dissertations and Projects

This study explored the lack of financial literacy and accountability of church leaders within black Baptist Church in fulfilling their financial stewardship responsibilities in overseeing the church’s resources. In order for churches to grow both spiritually and financially, the church leaders are critical to the overall success and sustainability of the organization. The conceptual framework for this study was based on the stewardship theory, which implied that church leaders would perform as responsible stewards in managing the church’s resources. In this study, the researcher used a qualitative method with a case study design to explore the education and experiences of …

A Phenomenological Exploration Of Women Entrepreneurs' Attitudes And Views On Establishing A Mentoring Relationship, John Rollins

Doctoral Dissertations and Projects

This qualitative phenomenological study explored the attitudes and views of women entrepreneurs on establishing a mentoring relationship. Despite the stated advantages of establishing a mentoring relationship, including improving entrepreneurs’ chances of business success, organizational growth, and leadership development, over 50% of novice women entrepreneurs do not establish a mentoring relationship. The researcher conducted 22 face-to-face semi-structured interviews with women entrepreneurs in the wedding industry. All participants had a positive attitude towards establishing a mentoring relationship and stated that mentoring would increase novice women entrepreneurs’ chance of business success, organizational growth, and leadership development. Most participants believed a mentor would enhance …

Global Ambitions: Positioning Singapore As A Contemporary Arts Hub, Su Fern Hoe

Research Collection School of Social Sciences

This chapter has two objectives. The first is to critically interrogate the state’s efforts in utilising the visual arts as a means to position Singapore as an international arts hub and marketplace. As Kwok Kian Woon and Low Kee-Hong have noted, “Singapore’s cultural policy has everything to do with staying on top as a focal node in the late-capitalist world system of the new millennium” (Kwok and Low, 2002, p. 154). This chapter offers an overview of the programmes and initiatives introduced by the state from the 1990s to the present in order to encourage the entry of international art …

Taking Flight – March 2018, Georgia Southern University

College of Business: News & Publications

• Message From the Dean
• Alumni Spotlight -- Paul Newman
• Entrepreneurship Faculty Member Highlighted in Knowledge Review
• Eagle Sales Showcase Boot Camp
• Logistics Roundtable
• Finance & Economics Meet & Greet
• Sales Students Place at the Toledo Sales Competition
• School of Accountancy Hosts PKM Etiquette Dinner
• Senior Marketing Student Wins at Conference
• Finance Association Visits the Federal Reserve Bank
• Inside Bulloch Business with DeQayne Grice -- Real Help to Get Your Business off the Ground
• Darron Burnette Presented with James H. Blanchard Leadership Award
• Finance Association Hosts Caleb Tucker
• BIG Cafe

Do Your Friends Make You Buy This Brand?: Modeling Social Recommendation With Topics And Brands, Minh Duc Luu, Ee Peng Lim

Research Collection School Of Computing and Information Systems

Consumer behavior and marketing research have shown that brand has significant influence on product reviews and product purchase decisions. However, there is very little work on incorporating brand related factors into product recommender systems. Meanwhile, the similarity in brand preference between a user and other socially connected users also affects her adoption decisions. To integrate seamlessly the individual and social brand related factors into the recommendation process, we propose a novel model called Social Brand–Item–Topic (SocBIT). As the original SocBIT model does not enforce non-negativity, which poses some difficulty in result interpretation, we also propose a non-negative version, called SocBIT(Formula …

The Arts And Culture Strategic Review Report: Harnessing The Arts For Community-Building, Su Fern Hoe

Research Collection School of Social Sciences

The Arts and Culture Strategic Review (ACSR) was initiated in 2010 to chart the next phase of cultural development in Singapore. The final report, which was released in 2012, appears to propose a paradigm shift in focus for arts and cultural policy making in Singapore: from the desire to manage the arts and cultural sectors into profitable creative industries to the utilisation of the arts and culture as expedient tools for social cohesion and community building in Singapore. This shift has resulted in government programmes placing (renewed) importance and emphasis on “community arts” as a cultural activity. This chapter critically …

Nurturing The Cultural Desert: The Role Of Museums In Singapore, Su Fern Hoe, Terence Chong

Research Collection School of Social Sciences

The absence of official platforms and institutions such as museums and visual arts spaces; while the artistic amateur scene was flourishing, there were no museums or national galleries where collections of the best local and regional artworks could be found, appreciated and studied by artists and citizens. This cultural desert was the result of the government’s attention to bread and butter issues. How, then, did Singapore transform from “cultural desert” of yesteryear to a city with 51 museums and 118 art galleries in 2013, as well as an arts scene that saw more than 3.2 million visitors to the national …

2018 March, Morehead State University. Office Of Communications And Marketing

Morehead State Press Release Archive, 1961 to the Present

Press releases for March of 2018.

Factors Influencing Management Development Of Mba Students: Exploring Concerns Of Business Schools In Pakistan, Obed R. Syed, Rosmini Omar, Arabella Bhutto

Journal of Global Business Insights

The purpose of this study is to explore factors that reinforce or obstruct business schools in Pakistan to develop managerial knowledge, skills and work-based learning experiences of MBA students. The study is prompted by growing debates about insufficiencies in business schools to prepare MBA graduates based on managerial capital needs in the regional markets. To understand the reasons of insufficiencies from business school’s viewpoint, this study employs qualitative interviews to explore factors that reinforce or obstruct business schools. Deans, faculty members and administrators of five different business schools in Hyderabad, Pakistan participated in this study. Responses of the participants are …

Reinventing Tourism Cities: Examining Technologies, Applications, And City Branding In Leading Smart Cities, Mehmet C. Yavuz, Muhittin Cavusoglu, Abdulkadir Corbaci

Journal of Global Business Insights

Cities have become engines of economic development. Numerous cities have positively affected the living conditions of residents and visitors by using technological and innovative service delivery tools called smart city technologies and applications. These technologies and applications can be seen at government and private buildings, city facilities, information and communication technology infrastructure, and personal services. They have a net-positive impact on the environment and natural resources by reducing harmful emissions and the excessive and unnecessary use of energy, water, gas, public and private transport vehicles, and more. Cities have used these technologies and applications to brand themselves as having …

Abusive Supervision And Employee Silence: The Mediating Effect Of Perceptions Of Organizational Politics And The Moderating Effect Of Lmx, Huang Ai-Hua, Li Yang, Guo Guo-Tao

Journal of Global Business Insights

Based on the conservation of resources theory this paper explores the mediating effect of perceptions of organizational politics on the relationship between abusive supervision and employee silence. We also explore the moderating effect of leader-member exchange in the relationship between abusive supervision and perceptions of organizational politics. In total, 560 junior employees were sampled through questionnaire. The results indicated that perceptions of organizational politics mediated the relationship between abusive supervision and employee silence. In addition, leader-member exchange moderated the relationship between abusive supervision and employee silence. It was also found that abusive supervision demonstrated a stronger positive influence on perceptions …

Brexit’S Effect On The Uk’S Data Privacy Policy And The Eu Privacy Shield, Margaret E. Vroman, Carol Johnson

Journal of Global Business Insights

Today’s business is dependent on information; information about an individual’s financial wealth, education, purchasing preferences and even health conditions. How companies treat the information, or data, they accumulate from individuals is governed by the laws in which they are incorporated and operate. Unfortunately, these laws often conflict especially when an American business is operating in Europe. This conflict led the European Commission to develop data privacy principles known as the Safe Harbor Directive, which if followed allowed US companies to store and use EU customer data. However, a lawsuit challenging the legitimacy of the Safe Harbor’s privacy protections for EU …

A Model Of Competition Between Perpetual Software And Software As A Service, Zhiling Guo, Dan Ma

Research Collection School Of Computing and Information Systems

Duplicate record, see https://ink.library.smu.edu.sg/sis_research/3744/. Software as a service (SaaS) has grown to be a significant segment of many software product markets. SaaS vendors, which charge customers based on use and continuously improve the quality of their products, have put competitive pressure on traditional perpetual software vendors, which charge a licensing fee and periodically upgrade the quality of their software. We develop an analytical model to study the competitive pricing strategies of an incumbent perpetual software vendor in the presence of a SaaS competitor. We find that, depending on both the SaaS quality improvement rate and the network effect, the …

A Model Of Competition Between Perpetual Software And Software As A Service, Zhiling Guo, Dan Ma

Research Collection School Of Computing and Information Systems

Software as a service (SaaS) has grown to be a significant segment of many software product markets. SaaS vendors, which charge customers based on use and continuously improve the quality of their products, have put competitive pressure on traditional perpetual software vendors, which charge a licensing fee and periodically upgrade the quality of their software. We develop an analytical model to study the competitive pricing strategies of an incumbent perpetual software vendor in the presence of a SaaS competitor. We find that, depending on both the SaaS quality improvement rate and the network effect, the perpetual software vendor adopts one …

The New Goods Margin In New Markets, Sang-Wook (Stanley) Cho, Julián P. Díaz

School of Business: Faculty Publications and Other Works

We analyze the role of the new goods margin in the Baltic countries’ exports and imports growth during the 1995–2008 period. Using the methodology developed in Kehoe and Ruhl (2013), we define the set of least-traded goods as those that account for the lowest 10% of total exports and imports in 1995, and then trace its growth in several markets including the Baltics’ main trade partners, the European Union and Russia. We find that, on average, by 2008 least-traded goods accounted for nearly 50% of total Baltic exports to their main trade partners. Moreover, we find that increases in the …

Logistics Genealogies: A Dialogue With Stefano Harney, Stephen Matthias Harney, Mattia Fraportti, Niccolo Cupini

Research Collection Lee Kong Chian School Of Business

We are imagining this conversation as a historical progression about the logistics“evolution.” In genealogical terms, we actually would like to start with a deeplyhistorical gaze and then, passing through the development of our conversation,arrive at the global present.

House Price And Co-Residence With Older Parents: Evidence From China, Daichun Yi, Xiaoying Deng, Gang-Zhi Fan, Seow Eng Ong

Research Collection Lee Kong Chian School Of Business

Numerous Chinese families choose to reside together with their elderly parents due to the considerable impacts of conventional values such as filial duty in Chinese society. However, as house prices rocketed up in major Chinese cities over the past decade, this arrangement is facing a sizeable challenge, therefore also raising new research question about it. This paper attempts to investigate the phenomenon of co-residence of adult children with their elderly parents in China. Using the 2013 data of China Household Finance Survey (CHFS), we document that house price is indeed a significant determinant for the pattern of intergenerational co-residence. Our …

Using Data Analytics To Raise Productivity And Profitability: 4 Key Steps For Smes, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

It is widely believed that effective data analysis may create newbusiness opportunities as technological advancement may offercompanies greater ability to predict what their customers want.

Decoy Effect, Anticipated Regret, And Preferences For Work-Family Benefits, Jochen Reb, Andrew Li, Jessica Bagger

Research Collection Lee Kong Chian School Of Business

Attracting talent is one of the key challenges for organizations, and offering attractive work-family benefits plays an increasingly important role in succeeding at this challenge. However, behavioural decision theory suggests that when choosing among job offers with different work-family benefits, individuals may fall prey to a decoy effect and this effect may be mediated through anticipated regret. This effect occurs when preferences are influenced by a normatively irrelevant decoy option that is clearly inferior to one of the other options in the choice set, but not the other (i.e., ‘asymmetrically dominated’). Across two studies, we investigated preferences for two important …