Business Commons^™

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Attractive Or Aggressive? A Face Recognition And Machine Learning Approach For Estimating Returns To Visual Appearance, Guodong Guo, Brad R. Humphreys, Mohammad I. Nouyed, Yang Zhou

Economics Faculty Working Papers Series

A growing literature documents the presence of appearance premia in labor markets. We analyze appearance premia in a high-profile, high-pay setting: head football coaches at bigtime college sports programs. These employees face job tasks involving repeated interpersonal interaction on multiple fronts and also act as the “face” of their program. We estimate the attractiveness of each employee using a neural network approach, a pre-trained Convolutional Neural Network fine tuned for this application. This approach can eliminate biases induced by volunteer evaluators and limited numbers of photos. We also use this approach to estimate the perceived aggressiveness of each employee based …

2019 Association Integrated Report; Re-Imagine; Aicpa Annual Report, 2019, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.

The Hague Rules On Business And Human Rights Arbitration, Bruno Simma, Diane Desierto, Martin Doe Rodriguez, Jan Eijsbouts, Ursula Kriebaum, Pablo Lumerman, Abiola Makinwa, Richard Meeran, Sergio Puig, Steven Ratner, Giorgia Sangiuolo, Martijn Scheltema, Anne Van Aaken, Katerina Yiannibas

Other Publications

The Hague Rules on Business and Human Rights Arbitration provide a set of procedures for the arbitration of disputes related to the impact of business activities on human rights. The Hague Rules are based on the Arbitration Rules of the United Nations Commission on International Trade Law (with new article 1, paragraph 4, as adopted in 2013) (the “UNCITRAL Rules”), with modifications needed to address certain issues likely to arise in the context of business and human rights disputes. Each article is accompanied by a commentary, which includes background on the drafting of various provisions in the Rules, explaining in …

Regression Tree Construction For Reinforcement Learning Problems With A General Action Space, Anthony S. Bush Jr

College of Graduate Studies: Theses & Dissertations

Part of the implementation of Reinforcement Learning is constructing a regression of values against states and actions and using that regression model to optimize over actions for a given state. One such common regression technique is that of a decision tree; or in the case of continuous input, a regression tree. In such a case, we fix the states and optimize over actions; however, standard regression trees do not easily optimize over a subset of the input variables\cite{Card1993}. The technique we propose in this thesis is a hybrid of regression trees and kernel regression. First, a regression tree splits over …

Volatility Spillovers In Electricity Markets: Evidence From The United States, Themistoclis Pantos, Stathis Polyzos, Angelos Armenatzoglou, Ilias Kampouris

All Works

© 2019, Econjournals. All rights reserved. This paper examines the degree of market integration, as observed by measuring volatility spillovers, in selected wholesale electricity spot markets from United States. We choose markets located at interconnected and non-interconnected areas. We use a Multivariate GARCH framework, which allows us to model time varying correlations and to conclude whether the markets show evidence of interdependency. We estimate the variance-covariance and correlation structure, in order to observe the evolution of interactions among markets, accounting for asymmetric effects. We find evidence of significant correlations between interconnected markets, which are mainly due to electricity transmission, since …

Measuring Fiscal And Monetary Policies Spillovers In Asean, Thi Mai Lien Dau, Yuthana Sethapramote

DLSU Business & Economics Review

This paper aims to comprehensively examine fiscal and monetary policies spillovers to real GDP and inflation in ASEAN-5 countries. We examine the effects of shocks from each of the ASEAN members and advanced economies by employing the global vector autoregression (GVAR) model because it allows us to investigate this issue in a multinational system. The empirical results show several important findings. Generally, both internal and external fiscal and monetary spillovers have a significant effect on all ASEAN-5 countries, although internal monetary spillover seems to be stronger than internal fiscal spillovers. At country level, out of the five ASEAN countries, Indonesia’s …

On Implementation Delays, Marginal Costs And Price Dynamics: A Theoretical Note With Implications For The Philippines, Lawrence B. Dacuycuy, Mariel Monica Sauler, Dickson Lim

DLSU Business & Economics Review

It has been known that longer implementation delays in public investments result in sluggish accumulation of public capital. In models in which public capital determines firm productivity, the longer the duration of implementation delays, the

higher the marginal costs which, in a New Keynesian economy means higher price markups. Consequently, higher mark- ups may increase the inflation rate, leading to an appropriate monetary policy response. Using a dynamic stochastic general

equilibrium (DSGE) model, this theoretical note focuses on the relationships among government investments, firm pricing policy, and monetary policy. It addresses some aspects of public investment, and through simulations, characterizes …

Postpartum Celebrity Images: Influence On Self- Thoughts And Appearance Management Behaviours Of Postpartum Women, Alyssa Dana Adomaitis, Kim K. P. Johnson

Publications and Research

Within previous decades, opinions about pregnancy and post-partum behaviour featured in various news articles and within popular literature emphasized issues related to pregnancy and liquor; campaigns against teen pregnancy; pregnancy and weight gain; and pregnancy and dieting behaviour. Attention has shifted from these issues to appearance-related topics including rapid weight loss, exercise regiments and food restriction. For example, photographs of celebrities have provided visual evidence that women can gain weight during pregnancy, give birth and within weeks revert to a thin, pre-pregnant body size. A qualitative method was used to explore to what extent, if any, images of post-partum celebrity …

Medication Reconciliation, Competency, Timely And Effective Care, And Hospital Readmissions, Perry Theodore Nichols

Walden Dissertations and Doctoral Studies

Hospital readmissions within 30 days of discharge result in significant multimillion-€dollar penalties to thousands of Medicare-€eligible hospitals throughout the United States and are indicators of suboptimal patient healthcare leading to less than ideal health outcomes for previously hospitalized patients. The purpose of this correlation study was to examine the relationship between medication reconciliation, nursing workforce competency, timely and effective care, and Medicare-€eligible hospital 30-€day readmission rates. The sample of 269 hospitals came from the population of Medicare-€eligible hospitals throughout the United States. Complexity theory and the general model of readmission were theoretical frameworks grounding this study. Secondary data were from …

Stakeholders' Explanations Of The State Of Cricket In Barbados, Derek Mcdonald Alleyne

Walden Dissertations and Doctoral Studies

Policy processes influence decision-making and when processes are influenced by multiple stakeholders, individual interests can go against the general good of the organization or community. The multiple stakeholders of cricket in Barbados have governed the development of cricket. Over the last 30 years the sport has been on a steady decline evidenced by the low attendance at games and the number of teams and individuals playing the sport. At a time when the sport has been growing at the international level, the decline in the fortunes of the sport in Barbados had led to a climate of mistrust and blame …

Regulatory Effects On Traditional Financial Systems Versus Blockchain And Emerging Financial Systems, Samuel Edwin Addo Baidoo

Walden Dissertations and Doctoral Studies

The expansion of the Internet led to disruptive business and consumer processes, as existing regulations do not cover the scope and scale of emerging financial technologies. Using organization economic theory as the foundation, the purpose of this correlational study was to examine and compare the financial regulatory impact on traditional and emerging financial systems across a variety of factors including organizational type, predicted users, operational concerns, reasons for cost increases, and changes in business practices as a result of the regulatory environment. Data were collected through a survey of 227 adult Americans who engage in the financial sector and are …

Exploring How Managers Increase Employee Performance Within Organizational Supply Chains, Angela B. Freeman

Walden Dissertations and Doctoral Studies

Leaders and the strategies they employ to enhance employee performance are essential to retaining an organization's competitive advantage. The purpose of this multiple case study was to explore the strategies used by supply chain management managers to improve employee performance in the workplace. The conceptual framework for this study combined elements from Vroom's expectancy theory of motivation, Adams's equity theory of motivation and leadership, and transformational leadership theories. Participants were selected via the purposeful sampling of 6 successful supply chain managers in the District of Columbia's metropolitan area. Data were obtained using semistructured face-to-face interviews, interview notes, transcripts, and a …

Preventive Strategies To Reduce Discrimination Lawsuits Against Restaurants, Kenneth James Welch

Walden Dissertations and Doctoral Studies

Discrimination lawsuits can bankrupt organizations and are a continuous problem for many organizations. The purpose of this multiple case study was to explore strategies restaurant managers used to deter discrimination lawsuits. The conceptual framework for this study was a theory of 4Cs, which represent critical thinking, collaboration, communication, and creativity. The targeted population consisted of 10 restaurant managers who have implemented successful strategies that reduced discrimination lawsuits, work in the Boston metropolitan area, and have 10 years of recent experience in the restaurant industry. Data were collected from face-to-face semistructured interviews, direct observation, and review of company document. Data analysis …

Strategies For Mitigating The Effects Of Crisis In Microfinance Institutions In Ghana, Akorfa Ahiafor

Walden Dissertations and Doctoral Studies

Ghana has experienced an unprecedented failure of microfinance institutions. Within a period of 8 years from 2011 to 2019, the Bank of Ghana has revoked the license of over 489 microfinance institutions. The purpose of the exploratory multiple case study was to explore strategies that microfinance managers apply to mitigate the effects of crisis to remain sustainable. The targeted population was composed of owner-managers from 6 microfinance companies in Ghana and 6 consultants who overcame the microfinance crisis and remained in practice. The situational crisis communication theory and the team leadership model were the conceptual frameworks for this study. Methodological …

The Effect Of Company Financial Performance And Company Characteristics On Greenhouse Gas (Ghg) Emission Disclosure, Indah Fajarini Sri Wahyuningrum, Hadrian Djajadikerta, Ema Suprapti

Research outputs 2014 to 2021

This study aims to examine the effect of company financial performance (profitability), company characteristics (PROPER rating, firm size, and institutional ownership) on Greenhouse Gas (GHG) emission disclosure using all listed companies in Indonesia Stock Exchange in from 2015 to 2017. The GHG emission disclosure variable is measured using the disclosure index approach. The result indicates that on average, the total number of companies disclose their GHG emission disclosure is increased from 30% in 2015 to 32% in 2017, even though the disclosure of GHG emissions is still relatively low. On average, in this study, companies as a sample are in …

Online Brand Advocacy (Oba): The Development Of A Multiple Item Scale, Violetta Wilk, Geoffrey Norman Soutar, Paul Harrigan

Research outputs 2014 to 2021

Purpose: Despite an increasing interest in online brand advocacy (OBA) and the importance of online brand conversations, OBA’s conceptualization, dimensionality and measurement are unclear, which has created confusion. This paper aims to answer calls from researchers and practitioners for a better understanding and measurement of OBA. The development and validation of a parsimonious and practical OBA scale is outlined in this paper. Design/methodology/approach: A multi-methods, multi-stage approach was followed to develop a parsimonious OBA scale. From an initial pool of 96 items obtained from qualitative research and from items used in prior general brand advocacy scales, a test-retest reliability study …

Fake News And Propaganda: Trump’S Democratic America And Hitler’S National Socialist (Nazi) Germany, David E. Allen, Michael Mcaleer

Research outputs 2014 to 2021

This paper features an analysis of President Trump’s two State of the Union addresses, which are analysed by means of various data mining techniques, including sentiment analysis. The intention is to explore the contents and sentiments of the messages contained, the degree to which they differ, and their potential implications for the national mood and state of the economy. We also apply Zipf and Mandelbrot’s power law to assess the degree to which they differ from common language patterns. To provide a contrast and some parallel context, analyses are also undertaken of President Obama’s last State of the Union address …

Knowledge Management Overview Of Feature Selection Problem In High-Dimensional Financial Data: Cooperative Co-Evolution And Map Reduce Perspectives, A. N. M. Bazlur Rashid, Tonmoy Choudhury

Research outputs 2014 to 2021

The term "big data" characterizes the massive amounts of data generation by the advanced technologies in different domains using 4Vs volume, velocity, variety, and veracity-to indicate the amount of data that can only be processed via computationally intensive analysis, the speed of their creation, the different types of data, and their accuracy. High-dimensional financial data, such as time-series and space-Time data, contain a large number of features (variables) while having a small number of samples, which are used to measure various real-Time business situations for financial organizations. Such datasets are normally noisy, and complex correlations may exist between their features, …

The Prospect Of 'Chindia' As A World Power, Jonathan D. James

Research outputs 2014 to 2021

A significant global development in the first decade of the 21st Century has been the rise of several nationshitherto not considered key players in the international scene. The following up and coming nations have recentlybeen grouped respectively as BRIC and BASIC: Brazil, Russia, India, and China (BRIC); and Brazil, South Africa,India, and China (BASIC) (Wilson & Purushothaman, 2003). Noticeably, the two nations featured in both thesegroupings are China and India. China’s and India’s meteoric rise to the global arena, and the sheer magnitude oftheir populations, has led some scholars to assert that there is an ‘irresistible’ shift of global power …

Faking Heroism As A Mechanism Of ‘Mafia Offer’: A Critical Realism Perspective On The Abuse Of Heroism, Layla Al-Hameed

Research outputs 2014 to 2021

No abstract provided.

Fighting For Time: Spillover And Crossover Effects Of Long Work Hours Among Dual-Earner Couples, Xiaohong Xu, Yisheng Peng, Peng Zhao, Richard Hayes, William P. Jimenez

Psychology Faculty Publications

Drawing upon the spillover-crossover model, this study examined the extent to which one's work time demands spilled over to the family domain, and crossed over to his or her spouse, utilizing data of 365 dual-earner couples from the 500 Family Study. The results of the distinguishable actor-partner interdependence model indicated that there was gender symmetry in the spillover processes such that the effects of work hours were identical between men and women. Further, although there was more bi-directional crossover between partners within couples, we observed some unidirectional crossover from husbands to wives. Specifically, husbands only increased their contribution to domestic …

Does Job Embeddedness Predict Turnover Intentions In Smes?, Alan Coetzer, Chutarat Inma, Paul Poisat, Janice Redmond, Craig Standing

Research outputs 2014 to 2021

Purpose: There is an absence of research examining job embeddedness in SMEs. Results of job embeddedness studies may not apply to SMEs, because the process of managing a SME differs from that of the large firm. The purpose of this paper is to examine relationships between on-the-job embeddedness, as well as each of its sub-dimensions, and turnover intentions; and group cohesion, on-the-job embeddedness and turnover intentions. Design/methodology/approach: Data were collected from 147 employees in SMEs located in Perth, Western Australia and 350 employees from SMEs operating in four business centres in South Africa. After invariance testing, data from the two …

Toward A Model Of Destination Resident–Environment Relationship: The Case Of Gulangyu, China, Lujun Su, Songshan (Sam) Huang, Joanna Pearce

Research outputs 2014 to 2021

This study tested an integrative model to better understand residents’ environmentally responsible behaviour (RERB) and willingness to sacrifice for the environment (WTS) using a sample of 430 residents on Gulangyu Island in China. Results show that destination environmental quality and eco-friendly reputation directly affected resident environmental identification and environmental commitment. Destination eco-friendly reputation directly influenced RERB and WTS. Both resident environmental identification and commitment directly affected RERB and WTS. Furthermore, environmental identification and environmental commitment fully mediate the effects of environmental quality on RERB and WTS, and partially mediate the effects of destination eco-friendly reputation on RERB and WTS. © …

Political Connections And Strategic Choices Of Emerging Market Firms: Case Study Of Russia’S Pharmaceutical Industry, Anton Klarin, Pradeep Kanta Ray

Research outputs 2014 to 2021

Purpose – The purpose of this paper is to investigate the importance of political connections in the emerging market context.

Design/methodology/approach – A case study analysis of three Russian pharmaceutical firms is conducted to uncover how they performed through the Russian transition – the institutional upheaval of the 1990s – and the ongoing state-led industrialization.

Findings – In the early years of transition, firms heavily rely on political networking to gain legitimacy and fill institutional voids. As institutions strengthen, the need for political networking is being substituted by arm’s length networking. Strengthening of institutions also results in a more stable …

Exchange Rate Volatility And Disaggregated Manufacturing Exports: Evidence From An Emerging Country, Duc Hong Vo, Anh The Vo, Zhaoyong Zhang

Research outputs 2014 to 2021

The link between export performance and exchange rate policy has been attracting attention from policymakers, academics, and practitioners for some time, particularly for emerging countries. It has been recently claimed that implementing a policy that devalues the currency in Vietnam is an important factor for enhancing its export performance. However, it is also argued that such a policy could result in the harmful consequence of exchange rate volatility. This study analyzes the link between exchange rate devaluation, volatility, and export performance. The analysis focuses on the manufacturing sector and 10 of its subsectors that were engaged in the export of …

How Ceo Wealth Affects The Riskiness Of A Firm, Sonik Mandal, Charlie Swartz, Sanjib Guha, Carl B. Mcgowan Jr.

Finance Faculty Publications

The objective of this paper is to analyze the relationship between the ownership level of managers and the risk averse behavior of the firm. We measure the ownership level of the managers by the ratio of their ownership of the company relative to their total wealth for a sample of 69 individuals from the Forbes 400 list of the wealthiest individuals in the world for the period from 2001-11 using an unbalanced panel data analysis. The dependent variable is the Altman Z-score of each firm and we further test these relationships using financial leverage. The independent variables are delta and …

When Fund Management Skill Is More Valuable?, Feng Dong, John A. Doukas

Finance Faculty Publications

Does fund management skill allow managers to identify mispriced securities more accurately and thereby make better portfolio choices resulting in superior fund performance when noise trading- a natural setting to detect skill - is more prevalent? We find skilled-fund managers with superior past performance to generate persistent excess risk-adjusted returns and experience significant capital inflows, especially in high sentiment times, high stock dispersion and economic expansion states when price signals are noisier. This pattern persists after we control for lucky bias, using the "false discovery rate" approach, which permits to disentangle manager "skill" from "luck".

Relationships Between Hofstede's Cultural Dimensions And Tourist Satisfaction: A Cross-Country Cross-Sample Examination, Songshan (Sam) Huang, John Crotts

Research outputs 2014 to 2021

Culture has been assumed to influence tourist behavior but due to the difficulty of measuring culture values directly at the individual level, the relationship between national culture and visitor satisfaction remains yet to be empirically attested. This study used two national level inbound tourist samples, i.e., Tourism Research Australia's 2017 International Visitor Survey holiday/pleasure travellers’ sample and the Hong Kong Tourist Satisfaction Index Project 2016 sample, to test the relationships between Hofstede's six cultural dimensions (Power Distance, Individualism/Collectivism, Masculinity/Femininity, Uncertainty Avoidance, Long Term Orientation/Short Term Normative Orientation, and Indulgence/Restraint) and visitor satisfaction. Bivariate correlation with bootstrapping tests show consistent correlations …

The Moderation Of Gender And Generation In The Effects Of Perceived Destination Image On Tourist Attitude And Visit Intention: A Study Of Potential Chinese Visitors To Australia, Songshan (Sam) Huang, Robert Van Der Veen

Research outputs 2014 to 2021

The overall purpose of this study is to examine the moderating roles of gender and generation in the effects of perceived destination image on tourist attitude and visit intention among Chinese potential tourists to Australia. Australia is one of the preferred destinations to Chinese tourists, and the China market emerges to be increasingly important to destination marketing organizations in Australia. Echoing the call for more gender studies in the tourism literature and also based on the generation theory, this study employed a cross-sectional questionnaire survey design and used structural equation modelling in its analysis. Survey data were collected through convenience …