Business Commons^™

General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Gold Mining And Economic Performance In Africa And The Case Of Ghana, Josephine Amponsem

Dissertations, Master's Theses and Master's Reports

Based on the statistical analysis of 920 observations covering forty-six countries during the 1997 to 2016 period, this study investigates the impact of goldmining on the economic performance of African nations while paying particular attention to the case of Ghana. It employs the GDP’s output approach to evaluate the role that gold production may have played on GDP growth at the aggregate and per capita levels, as well as potential spillover effects across the services, industry and agriculture sectors. The empirical results for the African economies as a whole as well as for the country of Ghana in particular, suggest …

Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Microcredits, Use By Gender, Amounts, Second Credit And Return Status: A Comparative Study In Parana And Chajari City, Entre Rios, Argentina 2016-1918, Daniel Emanuel Stempelatto

Master's Theses

Problem

This research seeks to determine if the microcredits delivered in the city of Chajari present a significant difference compared to the city of Paraná during the period 2016 to 2018, in the use by gender, in the amount of the microcredits and re-credits delivered, their amount and the level of debt cancellation.

Method

Secondary data loaded in the Provincial System and database of the Microcredit Program of Entre Ríos, Argentina were used to analyzed 454 microcredit records of which 383 correspond to the city of Paraná and 71 to the city of Chajari during the 2016-2018 period. For data …

The Liquidity Cost Of Private Equity Investments: Evidence From Secondary Market Transactions, Taylor Nadauld, Berk A. Sensoy, Keith Vorkink, Michael S. Weisbach

Faculty Publications

This paper uses proprietary data from a leading intermediary to explain the magnitude and determinants of transaction costs in the secondary market for private equity stakes. Most transactions occur at a discount to net asset value. Buyers average an annualized public market equivalent of 1.023 compared with 0.976 for sellers, implying that buyers outper- form sellers by a market-adjusted 5 percentage points annually. Both the cross-sectional pattern of transaction costs and the identity of sellers and buyers suggest that the market is one in which relatively flexible buyers earn returns by supplying liquidity to investors wishing to exit.

Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Hope: Find Freedom In Your Finances Through God's Word, Michael Blue

Ron Blue Financial Literacy Resources

No abstract provided.

Planning An Inclusive Entrepreneurial Ecosystem In Norfolk Virginia, Matthew A. Cline

Master of Urban and Regional Planning Capstone Projects

Provides an overview of Norfolk’s emerging entrepreneurial ecosystem and challenges associated with its disadvantaged entrepreneurs. Presents policy recommendations in creating more equitable environment for these small business ventures.

The Quality Management Ecosystem For Predictive Maintenance In The Industry 4.0 Era, Sang M. Lee, Donhee Lee, Youn Sung Kim

Department of Management: Faculty Publications

The Industry 4.0 era requires new quality management systems due to the ever increasing complexity of the global business environment and the advent of advanced digital technologies. This study presents new ideas for predictive quality management based on an extensive review of the literature on quality management and five realworld cases of predictive quality management based on new technologies. The results of the study indicate that advanced technology enabled predictive maintenance can be applied in various industries by leveraging big data analytics, smart sensors, artificial intelligence (AI), and platform construction. Such predictive quality management systems can become living ecosystems that …

Born To Take Risk? The Effect Of Ceo Birth Order On Strategic Risk Taking, Robert J. Campbell, Seung-Hwan Jeong, Scott D. Graffin

Department of Management: Faculty Publications

The importance of birth order has been the subject of debate for centuries, and has captured the attention of the general public and researchers alike. Despite this interest, scholars have little understanding of the impact birth order has on CEOs and their strategic decisions. With this in mind, we develop theory that explains how CEO birth order may be associated with strategic risk taking. Drawing from evolutionary theory arguments related to birth order,we theorize that CEO birth order is positively associatedwith strategic risk taking; that is, earlier-born CEOswill take less risk than later-born CEOs. As evolutionary theory proposes that birth …

Employee Performance, Well‐Being, And Differential Effects Of Human Resource Management Subdimensions: Mutual Gains Or Conflicting Outcomes?, Chidiebere Ogbonnaya, Jake G. Messersmith

Department of Management: Faculty Publications

The human resource management (HRM) literature supports the idea that coherent systems of HRM practices can induce attitudinal effects when perceived subjectively by employees. Recently, scholars have proposed that subdimensions of HRM systems exist and account for variance in outcomes. This study explores differential effects of three subdimensions of HRM systems (skill‐, motivation‐, and opportunity‐enhancing HRM practices) on employee innovative behaviors and well‐being. Our predictions are based on the mutual gains perspective, which specifies positive relationships between HRM practices and employee performance, and the conflicting outcomes perspective that links HRM practices to higher job demands and stress. Using data from …

A Game-Theoretic Approach To Share The Costs Of Cooperating Healthcare Networks, Jay M. Lightfoot

Journal of International Technology and Information Management

The growing demand for healthcare services combined with the disarray in the health insurance market in the United States has created a situation where rival health networks are aggressively competing by building duplicate health facilities and providing redundant services in localized geographic regions. Unfortunately, this strategy can reduce the quality of patient care and decrease profits (Kaissi & Charland, 2013). A solution to this problem is for health networks to cooperate and share healthcare equipment, facilities, and personnel. Toward that end, this paper presents a game-theoretic method that can share these costs in a fair, efficient, and repeatable manner.

Towards A Fault-Tolerant, Scheduling Methodology For Safety-Critical Certified Information Systems, Jian Lin

Journal of International Technology and Information Management

Today, many critical information systems have safety-critical and non-safety-critical functions executed on the same platform in order to reduce design and implementation costs. The set of safety-critical functionality is subject to certification requirements and the rest of the functionality does not need to be certified, or is certified to a lower level. The resulting mixed-criticality systems bring challenges in designing such systems, especially when the critical tasks are required to complete with a timing constraint. This paper studies a problem of scheduling a mixed-criticality system with fault tolerance. A fault-recovery technique called checkpointing is used where a program can go …

Exploring A New Determinant Of Task Technology Fit: Content Characteristics, Chongwoo Park

Journal of International Technology and Information Management

Although task technology fit has received academic attention as a measure of information systems success, compared to other popular information systems success models it has received less empirical testing in the information systems field. One reason might be a relatively low explanatory power for the main construct, i.e., task technology fit, in the model. In this study, we suggest content characteristics as a new determinant of fit, and empirically test it along with the two existing determinants, task and technology characteristics with 105 users of a web-based learning management system. In order to verify the contribution of content characteristics to …

A Systematic Review Of Process Modelling Methods And Its Application For Personalised Adaptive Learning Systems, Kingsley Okoye

Journal of International Technology and Information Management

This systematic review work investigates current literature and methods that are related to the application of process mining and modelling in real-time particularly as it concerns personalisation of learning systems, or yet still, e-content development. The work compares available studies based on the domain area of study, the scope of the study, methods used, and the scientific contribution of the papers and results. Consequently, the findings of the identified papers were systematically evaluated in order to point out potential confounding variables or flaws that might have been overlooked or missing in the current literature. In turn, a critical structured analysis …

Table Of Contents Jitim Vol 27 Issue 4, 2018-2019

Journal of International Technology and Information Management

ToC JITIM - Special Issue on ICT4D

Table Of Contents Jitim Vol 28 Issue 1, 2019

Journal of International Technology and Information Management

Table of contents

Agent-Based Modeling And Simulation Approaches In Stem Education Research, Shanna R. Simpson-Singleton, Xiangdong Che

Journal of International Technology and Information Management

The development of best practices that deliver quality STEM education to all students, while minimizing achievement gaps, have been solicited by several national agencies. ABMS is a feasible approach to provide insight into global behavior based upon the interactions amongst agents and environments. In this review, we systematically surveyed several modeling and simulation approaches and discussed their applications to the evaluation of relevant theories in STEM education. It was found that ABMS is optimal to simulate STEM education hypotheses, as ABMS will sensibly present emergent theories and causation in STEM education phenomena if the model is properly validated and calibrated.

A Multilayer Secured Messaging Protocol For Rest-Based Services, Idongesit Efaemiode Eteng

Journal of International Technology and Information Management

The lack of descriptive language and security guidelines poses a big challenge to implementing security in Representational State Transfer (REST) architecture. There is over reliance on Secure Socket Layer/Transport Layer Security (SSL/TLS), which in recent times has proven to be fallible. Some recent attacks against SSL/TLS include: POODLE, BREACH, CRIME, BEAST, FREAK etc. A secure messaging protocol is implemented in this work. The protocol is further compiled into a reusable library which can be called by other REST services. Using Feature Driven Development (FDD) software methodology, a two layer security protocol was developed. The first layer is a well hardened …

Use My Digital Forensics Tool...It’S Shiny!, Kara Nance, Vincent Nestler, Matt Bishop

Journal of International Technology and Information Management

The tendency to use technologies without fully understanding the potential ramifications extends to all reaches of our lives. Digital forensics is not immune from this phenomenon. This paper discusses some past scenarios in which conclusions were drawn before all of the testing was complete. Digital forensics tools are then discussed including tool capabilities, tool analysis, and associated challenges. It identifies some potential issues and ramifications that may not be given appropriate consideration by digital forensic examiners or those who rely on these tools when weighing evidence. It concludes with some suggestions for future research directions that could answer some important …

Mobile Iot Adoption As Antecedent To Care-Service Efficiency And Improvement: Empirical Study In Healthcare-Context, Samyadip Chakraborty, Vaidik Bhatt

Journal of International Technology and Information Management

Internet of things (IoT) is the buzzword and pioneering breakthrough approach highlighted in today’s industry 4.0, where the devices are seamlessly integrated with each other, sharing vital information in real-time sync. With the wearable IoT devices, the diagnostic readings and physical measurements of the patients can be shared with the physician on the go and suitable diagnosis can as well be shared with patient in the real-time on their own mobile devices through IoT applications. This study empirically examines the importance of m-IoT adoption on the information pervasiveness across the network and patient stakeholders and in turn investigating how efficiency …

Table Of Contents Jitim Vol 28 Issue 4, 2019

Journal of International Technology and Information Management

Table of Contents

Modeling Genomes To Phenomes To Populations In A Changing Climate: The Need For Collaborative Networks, Nika Galic, Allyson G. Hindle, John P. Delong, Karen Watanabe, Valery Forbes, C. Loren Buck

School of Biological Sciences: Faculty Publications

Condensed Abstract

Climate is changing globally and its impacts can arise at different levels of biological organization; yet, cross-level consequences of climate change are still poorly understood. Designing effective environmental management and adaptation plans requires implementation of mechanistic models that span the biological hierarchy. Because biological systems are inherently complex and dynamic in nature, dealing with complexities efficiently necessitates simplification of systems or approximation of relevant processes, but there is little consensus on mathematical approaches to scale from genes to populations. Here we present an effort that aims to bring together groups that often do not interact, but that are …

The Knowledge Application And Utilization Framework Applied To Defense Cots: A Research Synthesis For Outsourced Innovation, Michael Gravier, Timothy Hawkins

Marketing Department Faculty Journal Articles

Purpose -- Militaries of developing nations face increasing budget pressures, high operations tempo, a blitzing pace of technology, and adversaries that often meet or beat government capabilities using commercial off-the-shelf (COTS) technologies. The adoption of COTS products into defense acquisitions has been offered to help meet these challenges by essentially outsourcing new product development and innovation. This research summarizes extant research to develop a framework for managing the innovative and knowledge flows. Design/Methodology/Approach – A literature review of 62 sources was conducted with the objectives of identifying antecedents (barriers and facilitators) and consequences of COTS adoption. Findings – The DoD …

Consumer Perceptions Of Brand Mention In Magazines By Level Of Involvement, Charles J. Quigley, Sharmin Attaran, Elaine M. Notarantonio

Marketing Department Faculty Journal Articles

Consumer perceptions of different methods of information delivery in magazines were studied. Three information delivery methods (advertisements, advertorials, editorials) and two types of consumer products (high involvement, low involvement) were used to evaluate reader perceptions of selling intent, source credibility, and purchase intention. Significant differences between high and low involvement products and between editorials, advertorials, and advertisements in perceived selling intent, perceived credibility, and purchase intention were found. Gender and prior knowledge of the product were also significant. Implications for marketers and policy-makers are also discussed