Business Commons^™

Unintended Consequences: How Suppliers Compensate For Price Concessions And The Role Of Organizational Justice In Buyer-Supplier Relations, Steven Carnovale, John W. Henke, Scott Duhadway, Sengun Yeniyurt

Business Faculty Publications and Presentations

“You get what you pay for” is one of life's lessons that predominates in purchasing decisions individuals make in their personal lives. The results of this study suggest this lesson should also prevail among management when price‐related purchasing decisions in businesses are being made. An evaluation of over 1,700 purchasing instances across seven years of a longitudinal panel data set collected from Tier 1 production suppliers to the six major North American automotive Original Equipment Manufacturers (OEMs), Chrysler, Ford, General Motors, Honda, Nissan, and Toyota, found that suppliers compensate for price concessions and price reduction pressure from the OEM in …

Changes In Industry Employment In The United States And East Texas - March 2019, Manuel Reyes-Loya, Marilyn Young

Hibbs Newsletter

In this issue of the Hibbs Newsletter we discuss how the concentration of employment in different industries in the U.S. and East Texas has changed during the last several decades.

Regional Economics: Economic Impact Analysis, Manuel Reyes-Loya

Hibbs Brief

In this issue of our Hibbs Brief, we share some basics of a valuable tool frequently used in regional economics, the Economic Impact Analysis.

A Longitudinal Examination Of Fda Warning And Untitled Letters Issued To Pharmaceutical Companies For Violations In Drug Promotion Standards, Yam Limbu, Christopher Mckinley, Valerio Temperini

Department of Marketing Faculty Scholarship and Creative Works

This study examined over-time differences in the nature and frequency of Food and Drug Administration warning and untitled letters issued to pharmaceutical companies. Across a 12-year time frame, results indicate that frequency of letters and specific violations rose steadily from 2005 to 2010 but have since fallen dramatically. When infractions do occur, they continue to result from the omission or lack of risk information, misleading/false claims, omission of material facts, and labeling issues. In addition, the findings show that violations occur most frequently on brochures, sales aids, corporate websites, and print ads, with the proportion of violations on Internet media …

Self-Regulated Learning Pedagogy For Teaching Applied Engineering And Technology Class, Mohammed Ali

Technology Faculty Publications and Presentations

This paper reports on the implementation of self-regulated learning (SRL), a teaching innovation pedagogy where test subjects and embedded prompts were simulated the iterative cyclical progression of self-regulated learning processes. SRL skills can be developed with various tactics, including activities that provoke the self-assessment or reflection of learning. Prior studies reported that when an instructor supports students to construct their own SRL skills rather than predefined strategies, students gain better knowledge of course content. The four-phase SRL model has been implemented in computer aided drafting, a common course in applied engineering and technology curriculums. The four phases are as follows: …

Ethical Foundations For Exchange In Service Ecosystems, Patrick E. Murphy, Gene R. Laczniak

Marketing Faculty Research and Publications

No abstract provided.

Economics Or Ethics? Exploring The Role Of Csr Expectations In Explaining Consumers’ Perceptions, Motivations, And Active Communication Behaviors About Corporate Misconduct, Soojin Kim, Arunima Krishna, Ganga Dhanesh

All Works

© 2018 Elsevier Inc. The purpose of this study was to explore the role of corporate social responsibility expectations in explaining consumers’ perceptions, motivations and communication behaviors about corporate misconduct, especially in the context of allegations of workplace gender discrimination. A survey was conducted in December 2016 among 473 Americans. The results show that while people with economic CSR expectations do not evaluate corporate misconduct negatively, those with ethical CSR expectations perceive it morally wrong. However, both types of CSR expectations were found to impact consumers’ motivations to engage in communication behaviors about the crisis. Theoretical and empirical implications are …

Thoughts On Patents And Information Literacy, Dave Zwicky

Journal of the Patent and Trademark Resource Center Association

Patents are an under-used information source, in part because of an often-narrow focus by patent librarians on the tools and techniques of patentability searching. This approach can ignore a range of potential applications of patent information, using patents in their contexts as technical, design, historical, legal, and commercial documents. This paper suggests the adoption of a flexible approach, viewing patents and patent information in the greater context of information literacy, including that of the Association of College and Research Libraries’ Framework for Information Literacy for Higher Education, more commonly known as the ACRL Framework.

The 2019 Communication Studies Career Symposium, Emily Beth Bernstein

Communication Studies

The Communication Studies Career Symposium is the annual networking and professional development event for the Communication Studies Department. This year, the goal was to inspire attendees toward career paths, provide internship and job opportunities, and further their professional development.

An Approach To Determining Customer Satisfaction In Traditional Serbian Restaurants, Florentin Smarandache, Dragisa Stanujkic, Darjan Karabasevic, Edmundas Kazimieras Zavadskas, Fausto Cavallaro

Branch Mathematics and Statistics Faculty and Staff Publications

The aim of this paper is to make a proposal for an easy–to–use approach to the evaluation of customer satisfaction in restaurants. In order to provide a reliable way to collect respondents’ real attitudes, an approach based on the use of smaller number of evaluation criteria and interactive questionnaire created in a spreadsheet file is proposed in this paper, whereby an easy-to-understand and simple-touse procedure is proposed for determining weights of criteria. In addition to the said, the proposed approach applies the simplified SERVQUAL-based approach, for which reason a simplified version of the Weighted Sum Method based on the decision …

Activist Investors: A Corporate Social Responsibility Perspective On Hedge Fund Activism And The Need For Focus On All Stakeholders, Lucy Marie Ankenbauer

Honors Program: Senior Projects (Public)

Corporate social responsibility (CSR) can result in distinctly different visions when instituted under the enlightened stakeholder theory or the shareholder maximization theory. The critical variation between these two theories is the principal party that businesses consider when instituting strategic decisions. Firms following the enlightened stakeholder theory will base decisions on all the various stakeholders of the company and develop policies which increase long-term firm value. Companies pursuing shareholder value maximization will consider all strategies through the eyes of the stockholders and how these individuals will be affected. Neither theory is more valid than the other, since many factors must be …

The Differential Impact Of Interactions Outside The Organization On Employee Well-Being, Devasheesh P. Bhave, Freyr Halldórsson, Eugene Kim, Alexandru M. Lefter

Research Collection Lee Kong Chian School Of Business

We examine two different perspectives of interactions outside the organization: the relational work design perspective and the emotional labour perspective. The relational work design perspective suggests that interactions outside the organization have favourable outcomes for employees, whereas the emotional labour perspective suggests that such interactions have adverse outcomes for employees. Our goal is to reconcile findings from these two research streams. In Study 1, using data from employees working in diverse occupations, we find that interactions outside the organization have a positive indirect effect on employee well‐being via task significance, and a negative indirect effect on employee well‐being via surface …

Adoption Of Multimedia Technology For Learning And Gender Difference, Chongwoo Park, Dong-Gook Kim, Sunyoung Cho, Hyo-Joo Han

Information Systems Faculty Publications

While more educators are increasingly using multimedia technology for online and blended learning, there has not been much research on whether and how multimedia technology is accepted and used by learners. In this study, we examine the adoption of multimedia technology for online and blended learning. In order to better understand its adoption mechanism, we propose an integrated model, which extends the technology acceptance model with task technology fit theories. Furthermore, this study investigates gender difference as a moderator in the integrated model. The proposed research model has been assessed with the data collected from three online and blended …

Scaled Pca: A New Approach To Dimension Reduction, Dashan Huang, Fuwei Jiang, Guoshi Tong, Guofu Zhou

Research Collection Lee Kong Chian School Of Business

The notion that bond risk premium varies with business cycles is challenged once real time macro data are used. In this paper, we argue that the macro factors extracted by using the standard PCA are not the most relevant for forecasting bond risk premium, because the PCA factors are designed to explain the most variation of macro data instead of the variation of bond risk premium. With the latter objective in mind, we propose a scaled PCA (sPCA) approach, which incorporates the information in bond risk premium in the factor extraction procedure. The real time macro sPCA factors have much …

Establishing An Asia-Pacific Cryptocurrency Hub, Arnat Leemakdej, Chiyachantana N. Chiraphol

Research Collection Lee Kong Chian School Of Business

Asia is leading the way in digital asset markets, but individual countries are taking markedly different paths toward regulation and management in establishing themselves as cryptocurrency hubs, balancing innovation and regulation. Investors should be vigilant about the risks associated with alternative capital-raising methods.

Gamification Of Enterprise Systems, Fiona Fui-Hoon Nah, Brenda Eschenbrenner, Craig C. Claybaugh, Perry B. Koob

Business and Information Technology Faculty Research & Creative Works

Enterprise systems have become an integral part of an organization's operations. However, they also pose many challenges to organizations from the perspective of implementation, user training, as well as use and acceptance. Without effective usage, enterprise systems may not be able to provide the strategic or competitive advantages that organizations desire. Therefore, organizations may consider gamification to enhance training, acceptance, and usage. We discuss the various ways in which enterprise system challenges can be addressed through the lens of gamification and present a framework for gamification of enterprise systems. The framework is comprised of basic principles and key design elements …

Quality Of Life Research For Cal Poly Construction Management Graduates In The Bay Area And Los Angeles County, Trevor Colbert

Construction Management

Construction Management Graduates from Cal Poly San Luis Obispo graduate at an impeccable 97.5% per year. On average over 78% of graduates relocate to the Bay Area or Los Angeles County, but how are graduates basing their decision on where to relocate? Sociology professor, Mark Schneider, developed an accurate way to measure the satisfaction of residents within a given city. Through subjective and objective social indicators, Schneider is able to gauge total life satisfaction. Analyzing data from interviews with recent graduates, economic data from local, state and federal governments, and personal knowledge from living in each area – an immense …

Optimal Social Insurance With Informal Child Care, Christine Ho

Research Collection School Of Economics

The possibility of engaging in household child care may exacerbate the incentives of parents and grandparents to falsely claim disability benefits as households also get to save on formal child care costs. This paper considers a multi-generational family model with persistence in privately observed shocks and presents an efficient implementation case for subsidizing formal child care costs of the disabled. An implementation of the optimal scheme that consists of capped formal day care subsidies, non-linear income taxation and asset-testing is proposed. Simulations based on a parametrization that targets key features of the US labor and child care markets suggest that …

Independence Or In-Dependence? Non-Strict Independence Among Publicly Listed Firms In The Philippines, Evan Lance C. Li Liao, Angelo A. Unite, Michael J. Sullivan, Ailyn A. Shi

Angelo King Institute for Economic and Business Studies (AKI)

Board independence is thought of as a corporate governance tool that mitigates agency conflicts among firms with either a widely held ownership structure or a highly concentrated ownership structure. As a result, having a high degree of board independence is adopted as the best corporate governance practice in most developed and emerging markets. However, owners of firms with less qualified or non-strict independent directors may not reap the benefits of board independence if such directors are appointed merely for the sake of satisfying quotas or stipulations for best practices. Thus, using data on Philippine publicly listed firms from 2012 to …

Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh

Research Collection School Of Accountancy

Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …

Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin

Research Collection School Of Accountancy

We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …

Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne

Research Collection School Of Accountancy

This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax Practice’s conclusion that the DEI is not harmful and the decision not to place Singapore on the EU’s list of non-cooperative jurisdictions; a decision that suggests that the Council of the European Union considers Singapore to have adequately implemented the minimum anti-BEPS standards, of which BEPS Action 5 is one. These verdicts are, …

The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong

Research Collection School Of Accountancy

This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second objective is the sharing of information between governments, which can prevent tax evasion and thus discourage FDI. The findings suggest that new DTTs in ASEAN have a positive but insignificant impact on the FDI inflows into the region. However, the impact of old DTTs on FDI is significantly …

Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Quarterly Meeting Information Packet, Wku Board Of Regents

Board of Regents Documents

Quarterly meeting information packet:

• Sabbatical Leaves
• Emeritus Appointment
• Property Transfer
• Tyson Helton Contract
• Todd Stewart Contract Addendum
• Auditor's Reports & Financial Statements for WKYU-TV & WKYU-FM Radio
• 2019-20 Tuition & Mandatory Student Fees Schedule
• Personnel Actions
• Faculty One Time Payments
• Staff One Time Payments
• 2018-19 Operating Budget Revisions
• 2018-19 Second Quarter Statement of Revenues & Expenditures

Ict Competencies In Eight Mayan-Speaking Communities Of Mexico: Preliminary Findings, J. Gabriel D. Domínguez Castillo, Alexander N. Chen, Mark E. Mcmurtrey Ph.D., Edith J. Cisneros Cohernour, Marianne Gabriel

Journal of International Technology and Information Management

The skills related to the use of information and communication technologies (ICT) were examined in this study within the context of eight communities with a high degree of vulnerability and diversity. The objectives of the study were: a) to conduct a diagnosis of thirteen competencies related to the use of ICT in eight Mayan-speaking communities in the state of Yucatan, Mexico, and b) to examine such variables as gender, marital status, and the education level of their parents. in relation to the degree of ICT among these youth.

The findings indicate that there are differences in the use of technology …

Gender, Emotional Displays And Negotiation Outcomes, Horacio Arruda Falcao Filho

Dissertations and Theses Collection (Open Access)

This paper examined whether positive and negative emotional displays influenced negotiation outcomes (value creation and claiming) differentially for female and male negotiators. Also considered was how negotiation dyad gender composition might affect value creation and claiming. I examined recordings from a negotiation exercise (N = 194). Results revealed that when females expressed negative emotions significantly reduced value claiming on the part of those female negotiators. However, the effects of expressing positive emotions on negotiation outcomes did not vary by negotiator gender. The findings suggest that female negotiators do not need to be positive but only need not be negative to …

A Step Forward For Tax Dispute Resolution Between China And Asean Countries Under The Belt And Road Initiative, Diheng Xu

Research Collection School Of Accountancy

China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. The mutual agreement procedure (MAP) is the primary means, but it has its limitations, especially for countries in this region. Arbitration could be a powerful complementary to the MAP. China has established a new BRI Court-connected and Mediation Centre (Centre) that aims to resolve commercial disputes in this region. It seems like a new alternative for resolving tax disputes since it combines mediation …