Business Commons^™

United Or Divided? Antecedents Of Board Cohesiveness In International Joint Ventures, Rene Olie, Elko Klijn, Hugo V. Leenders

Management Faculty Publications

We combine board process research with the literature on international joint ventures (IJVs) by investigating the antecedents of cohesiveness of IJV boards of directors. Even though that corporate governance scholars have frequently emphasized the crucial role of cohesiveness for board effectiveness, cohesiveness has received limited research attention. We investigate the determinants of board cohesiveness by specifically focusing on an understudied organizational form, namely the IJV. IJVs are formed by two or more independent parent organizations originating from geographically dispersed home countries with disparate cultural backgrounds. We argue that the inherent features related to the international and partner-specific context of these …

Greenfield Or M&A? An Institutional And Learning Perspective On The Establishment Mode Choice Of Chinese Outward Investments, Ilan Alon, Stefano Elia, Shaomin Li

Management Faculty Publications

We develop and test a model of Chinese greenfield investments using institutional and learning theories. Both the host country institutional context and the firm's international characteristics affect the establishment mode. Using 152 Chinese emerging market multinationals (EMNEs) with 401 subsidiaries distributed in 26 countries from 2003 to 2013, we build a database of 284 pairs of host country/Chinese firms to test two hypotheses. We find that, first, governance environment affects the establishment mode: greenfield investments are preferred over acquisitions in relation-based host markets, and M&As are preferred in rule-based countries. Second, the depth of Chinese EMNEs' international experience (i.e. the …

Impact Of Wind Farms On The Economic And Financial Standing Of The Korsze Commune, Izabela Rogalska, Damian Opalach, Radosław Sańko

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Being an inexhaustible source of ecologically pure energy, wind is gaining an increasingly wider range of applications. This translates into the growing interest of investors in areas endowed with the conditions suitable for developing wind farms. An investment into wind turbines can generate many economic benefits for a local government, chiefly by ensuring higher revenues from real estate taxes. The main objective of this study has been to evaluate the impact of wind farms on the economic and financial standing of the Korsze commune. The study included secondary data obtained from the Municipal Office in Korsze and statistical data from …

Electric Car Sharing As An Interdisciplinary Test Ground Of Various Fields Of Study, Grzegorz Tchorek, Agnieszka Allen, Katarzyna Dziewanowska, Tomasz Geodecki, Waldemar Kozioł, Jurand Skrzypek, Michał Kurtyka, Filip Targowski, Stefan Wójtowicz

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

The aim of the article is to present car sharing, with particular emphasis on electric car sharing, as an interdisciplinary research area. This applies not only to social sciences – management (strategy or marketing), sociology, economics (including the sharing economy), consumer psychology, but also to urban planning, engineering sciences (electrical engineering or energy) and, finally, ecology. Only the use of a broader perspective allows the understanding of the importance of car sharing, including electric vehicles, in contemporary social and economic processes. The diagnosis of factors that may affect the widespread use of car sharing, which we treat as an element …

Almanach Świętokrzyski, Tom V. Świętokrzyska Era Żelaza. Dzieje I Udział W Procesach Rewolucji Przemysłowej Na Ziemiach Polskich, Stanisław Nowak, Alojzy Z. Nowak

Monografie/Monographs

Przebogata w czasie (ponad dwa tysiące lat) i treści historia fenomenu industrialnego, zwanego „świętokrzyską erą żelaza”, mieści w sobie wiele faz rozwojowych, obfitujących w wydarzenia techniczno-technologiczne oraz gospodarczo-społeczne. Jednakże, choćby tylko pobieżna próba ich sygnalizacji, wykracza poza ramy jednego, nawet opasłego, opracowania. Stąd inicjatorzy cyklu wydawniczego Almanach Świętokrzyski, skupieni wokół jego Rady Programowo-Naukowej oraz autorzy, redaktorzy i wydawca niniejszego tomu piątego, zgodnie wnioskowali o dokonanie próby pokazania kolejnych etapów i faz rozwoju tej ery w postaci następnych, chronologicznie wyznaczonych częściach lub tomach wydawniczych, w miarę możliwości ujednoliconych monograficznie opisywaną problematyką.

Understanding The Importance And Impact Of Technology In An Accounting Setting: Work Outcomes And Relationships With Clients, Megan Elwell

Honors Theses and Capstones

This study explores how technology positively or negatively impacts the accounting profession, and specifically, the impact on work outcomes (i.e. the effectiveness and efficiency of work) and relationships with clients. Three types of technology tools were featured in this study: Accounting and Analytics, Robotic Process Automation, and Communication Technology Tools and Platforms. Our research questions were (1) How much do technology tools improve the efficiency and effectiveness of the accountant? and (2) How much do technology tools affect the relationship with clients? After surveying professionals in the accounting field, we concluded that accountants believe that Communication softwares improve their efficiency …

Short-Term Exposure To Unmanned Aerial Vehicles Does Not Alter Stress Responses In Breeding Tree Swallows, Bradley D. Scholten, Abigail R. Beard, Hyeryeong Choi, Dena M. Baker

University Faculty Publications and Creative Works

Recent studies suggest that visual and acoustic anthropogenic disturbances can cause physiological stress in animals. Human-induced stress may be particularly problematic for birds as new technologies, such as drones, increasingly invade their low-altitude air space. Although professional and recreational drone usage is increasing rapidly, there is little information on how drones affect avian behavior and physiology. We examined the effects of drone activity on behavior and physiology in adult, box-nesting tree swallows (Tachycineta bicolor). Specifically, we monitored bird behavior during drone flights and in response to a control object and measured telomere lengths and corticosterone levels as indicators of longer-term …

A Conceptual Framework For Valuating Airline Frequent Flyer Program Miles, Yi Gao

International Journal of Aviation, Aeronautics, and Aerospace

Frequent flyer programs of airlines have gradually evolved into a multi-billion dollar business over the years. Valuing frequent flyer program miles accurately and fairly has its practical implications both for airlines and members of frequent flyer programs. As a ground-breaking academic study dedicated to airline loyalty programs, this study aims to build a conceptual framework to guide the valuation of miles. Through comparing required miles for different award types with their equivalent cash prices, this study has successfully addressed the purchasing power of AAdvantage miles of American Airlines when they are used for award redemption. Not only can this study …

Efficiency Analysis Of A Congested Brazilian Airport Applying Slots Optimization Control: Congonhas Airport Case, Mariana Franco B. Mendes, Rafael Roco De Araujo, Ana Paula Beck Da Silva Etges, Massoud Bazargan

International Journal of Aviation, Aeronautics, and Aerospace

The current slot allocation mechanism in Brazil, based on the International Air Transport Association (IATA) rules, and its supplementary local regulation The National Civil Aviation Agency (ANAC), displays a few issues and limitations (e.g. slot misuse, allocation inefficiencies). Such issues are particularly present in the case of busy airports that works near their maximum capacity for major parts of the day. This inefficiency problem is generated because of the complexity of slot allocation added to the limited decision support available for the Brazilian system. This study focuses on the implementation of an optimal slot model, based on IATA regulations with …

[Introduction To] Called To Account: Financial Frauds That Shaped The Accounting Profession, Paul M. Clikeman

Bookshelf

Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes 16 of the most audacious accounting frauds of the last 80 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal.

This third edition offers expanded coverage of the Global Financial Crisis and international auditing. While retaining favorite chapters exposing the schemes of "Crazy Eddie" Antar, "Chainsaw Al" Dunlap, and Barry "the Boy Wonder" Minkow, new chapters describe the accounting problems at Lehman Brothers, …

การจัดการโลจิสติกส์เพื่อมนุษยธรรม (Humanitarian Logistics) กรณีศึกษาบริจาคหน้ากากอนามัยเพื่อป้องกันโรคโควิด -19 ที่ระบาดในประเทศไทยขององค์การระหว่างประเทศกึ่งรัฐบาล, ณัฏยา แก้วประเสริฐ

Chulalongkorn University Theses and Dissertations (Chula ETD)

งานวิจัยนี้ศึกษากระบวนการจัดการโลจิสติกส์เพื่อมนุษยธรรมที่หน่วยงานผู้บริจาคดำเนินการเพื่อบริจาคหน้ากากอนามัยให้แก่สภากาชาดไทยที่มีความล่าช้า ใช้เวลาตลอดทั้งกระบวนการถึง 29 วันในปัจจุบัน โดยใช้การสัมภาษณ์เชิงลึกผู้ปฏิบัติงานจริง ออกแบบเป็นแผนผังสถานะปัจจุบัน วิเคราะห์ด้วยทฤษฎีแผนผังสายธารคุณค่า (VSM) เพื่อจำแนกคุณค่าของกิจกรรมและระบุความสูญเปล่า จากนั้นวิเคราะห์หาสายงานวิกฤต (Critical Path) ด้วยเทคนิคระเบียบวิธีวิกฤต (CPM) เพื่อแก้ไขให้มีขนาดสั้นที่สุด จัดลำดับกิจกรรม จนได้กระบวนการจัดการโลจิสติกส์แบบใหม่ออกมาในรูปแบบไดอะแกรม เพื่อใช้เป็นแนวทางในอนาคต ผลที่ได้จากการวิเคราะห์ด้วย VSM โดยการกำจัดกิจกรรมที่ไม่จำเป็น การรวบหลายๆ กิจกรรมเข้าด้วยกันเพื่อลดขั้นตอนและลดระยะเวลาในการดำเนินงาน และวิเคราะห์โครงข่ายงานหาสายงานวิกฤตและปรับปรุงให้มีขนาดสั้นที่สุด พบว่ากระบวนการจัดการโลจิสติกส์แบบใหม่สามารถลดกิจกรรมจาก 24 กิจกรรม เหลือ 14 กิจกรรม คิดเป็นร้อยละ 41.6 ลดระยะเวลาในการดำเนินการ จาก 29 วันทำการ เหลือ 10 วันทำการ คิดเป็นร้อยละ 65.5 กระบวนการจัดการโลจิสติกส์แบบใหม่นี้จะช่วยให้หน้ากากอนามัยถึงมือผู้ประสบภัยได้รวดเร็วมากยิ่งขึ้น ช่วยลดการแพร่ระบาดของโรคโควิด-19 ในประเทศไทย สอดคล้องกับการจัดการโลจิสติกส์เพื่อมนุษยธรรมในสถานการณ์ภัยพิบัติ

Determinants Of Tax Morale Using Structural Equation Model (Sem), Raymond S. Pacaldo, Rodiel C. Ferrer

DLSU Business & Economics Review

This paper analyzes the impact of tax enforcement, trust in government, and demographic characteristics on the tax morale of firms in the Philippines. From the database of Business Environment and Enterprise Performance Survey (BEEPS), 864 firms were taken and analyzed using partial least squares on the structural equation of modeling (PLS-SEM). In the analysis, only trust in government, organizational form, and firm location provided a significant impact to tax morale. Thus, firms pay taxes religiously when the government acts trustworthily. On the other hand, sole proprietorship and Metro Manila firms exhibited lower tax morale as compared to corporations and outside …

Effect Of Moderating Variables: Financial Leverage And Dividend Payout Of Publicly-Listed Property Sector Of The Philippines, Cynthia P. Cudia, Harrison Kendrick L. Chun, Tristan Dranel M. Papa, Raveena S. Tahilramani, Althea R. Tan

DLSU Business & Economics Review

Various studies on the relationship between financial leverage and dividend payout have been conducted; however, different factors affecting this relationship remain unexplored. This study aimed to identify the effect of different firm-specific moderating variables on the relationship between financial leverage and dividend payout of Philippine publicly-listed companies under the property sector for the years 2012–2016. These firm-specific variables were classified into two categories—company profile and financial condition. By employing multiple regression with the interaction model, the results of this study found that business risk has a significant effect on the relationship between financial leverage and dividend payout. Similarly, firm size …

Scenario-Based Strategic Planning For Future Civil Vertical Take-Off And Landing (Vtol) Transport, Woojin Choi, Steven Hampton

Journal of Aviation/Aerospace Education & Research

Rapid evolvement of the vertical take-off and landing (VTOL) technology in conjunction with recent robust R&D has demonstrated the technical feasibility of the civil VTOL system as a short-haul mass transit mode. Its combined benefits of a helicopter and a turboprop into one aircraft is expected to become an effective remedy for congested air traffic and difficulties with airport expansions in the metropolitan areas along with the potential benefit to improve accessibility to population centers and remote areas where conventional aircraft cannot access.

In this study, based on a the Political, Economic, Social, Technological, Environmental, and Legal (PESTEL) factors and …

Understanding The Relationship Between Smartphone Addiction And Well-Being: The Mediation Of Mindfulness And Moderation Of Hedonic Apps, Murad Moqbel

Information Systems Faculty Publications

The advent of handheld devices such as smartphones has changed the way we connect, navigate, and entertain and has been recognized as a revolution in information and communication technologies (ICT). Despite the plethora of benefits of this new technology, concerns have been raised about the unintended adverse consequences to well-being in the form of addictive use. Past research has linked smartphone addiction to negative consequences, but it remains unclear how, why, and when (i.e., under what conditions) smartphone addiction, in turn, is related to well-being. This study attempts to fill this void by addressing these questions through the lens of …

Digital Transformation And Strategic Sponsorship: The Case Of Bbva, James Santomier, Sten Soderman, Reinhard Kunz

WCBT Faculty Publications

The overall purpose of this paper is to describe and explain the strategic sponsorship program of Banco Bilbao Vizcaya Argentaria (BBVA) and, specifically, the partnership of its U.S. subsidiary, BBVA Compass (BBVAC), with the American National Basketball Association (NBA) using a case study method. This paper demonstrates how BBVA, initially through the transformational leadership of former BBVA Group Executive Chairman Francisco González, has leveraged digital transformation and strategic sponsorship to increase its brand equity and revenue. BBVA’s effective sponsorship strategy represents an innovative, agile, and digitally focused model for marketing executives and sport marketers considering a long-term investment in strategic …

It Security Policy Compliance: A University Perspective, Jack D. Barnes

Honors Theses and Capstones

No abstract provided.

The Public Wet Market System Of Iloilo City, Philippines, Joshua Cedric I. Carmen, Edsel Francis T. Lima, Joseph Joshua U. Te, Austin Nathaniel T. Toledo, Christine Mae D. Hernando

Journal of Public Affairs and Development

In the Philippines, public wet markets are an integral part of the country’s history, culture, and economy. Wet markets are the primary trading centers in towns all over the Philippines since the Spanish colonial times. However, with globalization, the increasing hypermarketization in Iloilo City threatens the viability of wet markets. This paper sought to find out the external environment, resources, enterprise components, and business outputs of the wet markets in Iloilo City. It also explored various local governance initiatives to assist the business growth and development of these wet markets. Using a descriptive design and interviews with 100 wet market …

Managing The Global Virtual Workforce: Reducing The Liability Of Foreignness, Carol M. Sanchez, Rebekah Arndt

Peer Reviewed Articles

Effective management of global virtual workforces may reduce the liability of foreignness. As more organizations do business across borders, global workforce effectiveness is critical given logistic, language and cultural distances. Based on theories of global workforces, virtual technology use, cultural differences, and common language policy, we posit that global virtual workforces will better succeed if organizations (1) select appropriate communication technology, (2) train members to navigate cultural differences, and (2) adopt a language policy. We highlight strategies with examples from conversations with managers of several organizations, and we emphasize unexpected benefits to organizations that successfully manage their global virtual workforce.

Improving The M&A Success Rate: Identity May Be The Key, Carol M. Sanchez, Mahendra Joshi, Paul Mudde

Peer Reviewed Articles

Every year companies spend over $4 trillion on mergers and acquisitions (M&As) in spite of the fact that between 70% to 90% of these M&As fail. Both practitioners and scholars are puzzled by these intriguing statistic and have tried to identify the causes of M&A failures. Factors such as inaccurate assessment of financial and operational synergies, lack of clarity in the execution of the integration process, negotiation errors, lack of backup plans, and cultural issues are only a few of the long list of reasons that may lead to such high rate of failure. Evidently, some of these factors have …

Beyond Warm Glow: The Risk-Mitigating Effect Of Corporate Social Responsibility (Csr), Abhi Bhattacharya, Valerie Good, Hanieh Sardashti, John Peloza

Peer Reviewed Articles

Corporate social responsibility (CSR) positively impacts relationships between firms and customers. Previous research construes this as an outcome of customers’ warm glow that results from supporting firms’ benevolence. The current research demonstrates that beyond warm glow, CSR positively impacts firms’ sales through mitigating their customers’ perceptions of purchase risk. We demonstrate this effect across three conditions in which customers’ perceived risk of purchase is heightened, using both secondary data and two lab experiments. Under conditions of greater purchase risk (i.e., recessions, a service context, and longer-term consumer commitments), CSR positively impacts both sales and customer purchase intentions to a greater …

The Differential Role Of Job Demands In Relation To Nonwork Domain Outcomes Based On The Challenge-Hindrance Framework, Jennica R. Webster, Gary A. Adams

Management Faculty Research and Publications

The purpose of this study was to meta-analytically test a novel theoretical model examining a dual stressor and dual process model relating demands in the work domain to outcomes in the nonwork domain. The foundation for this model rested upon the challenge-hindrance framework and the role depletion and role enhancement perspectives derived from role theory as applied to the work-nonwork interface. The results show mixed support for the proposed model. In line with the challenge-hindrance framework the effects of challenge stressors were less detrimental than hindrance stressors. However, contrary to what has been reported for work domain outcomes, the net …

Differences In Work Expectations Of Generation Y And Generation Z: An Empirical Investigation In Croatia, Sukanya Chareewan, Marko Grünhagen, Nina Pološki Vokić, Jasmina Dlačić

Journal of Business, Industry, and Economics

This study compares Generation Y, the largest generation in the current labor market, and Generation Z, the most recent generation to enter the work force, with respect to their career goals and work expectations in the context of an emerging European market, Croatia. The data for this empirical study were collected through a survey from undergraduate (representing Generation Z) and graduate students (representing Generation Y) from two large state universities in Croatia. A moderating effect of gender upon career goals was found, with females of Generation Y showing significantly higher career goals than males of the same generation. Further, an …

E-Commerce In India: The Last Frontier, Santanu Borah Phd, David Black

Journal of Business, Industry, and Economics

The push for e-commerce in India over the past several years has catapulted the countryto become one of the fastest growing nations in the world for e-commerce. E-commerce incountries such as the U.S. and China, among many others, has been well entrenched for manyyears. However, India’s foray into e-commerce has been slightly overdue. Due to dauntingchallenges related to infrastructure, disposable income, culture, etc., currently e-commerce inIndia is only a miniscule share of the retail market. At the same time, the opportunitiesassociated with e-commerce are phenomenal and India is expected to continue with its journey,growing a robust e-commerce sector, at full …

The Effect Of Changes In Taxation On Earned Income, Kyle John Gourley

Honors Theses and Capstones

No abstract provided.

Listening In: Investigating Social Media Activity In The Streaming Service Industry, Kara M. Macdonald

Honors Theses and Capstones

In this paper, we examine the social media activity surrounding three different brands (Hulu, Netflix, and Disney+) using two different and complimentary techniques. In Study 1, we use a popular social listening tool to examine quantitative data of different kinds including the share of voice of these brands as well as the major geographic markets and languages associated with these brands' social media activity. These are three of the biggest brands in the over-the-top (OTT) industry and all three of these companies offer streaming services that are highly popular with consumers around the world. To get a better sense of …

Fast Poisson Estimation With High-Dimensional Fixed Effects, Sergio Correia, Paulo Guimarães, Thomas Zylkin

Economics Faculty Publications

In this paper we present ppmlhdfe, a new Stata command for estimation of (pseudo) Poisson regression models with multiple high-dimensional fixed effects (HDFE). Estimation is implemented using a modified version of the iteratively reweighted least-squares (IRLS) algorithm that allows for fast estimation in the presence of HDFE. Because the code is built around the reghdfe package, it has similar syntax, supports many of the same functionalities, and benefits from reghdfe’s fast convergence properties for computing high-dimensional least squares problems. Performance is further enhanced by some new techniques we introduce for accelerating HDFE-IRLS estimation specifically ppmlhdfe also implements a novel and …

2020-January-01-Darwin Day At The Gray Fossil Site, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – On Saturday, Feb. 8, visitors to the Gray Fossil Site will have the opportunity to join scientists for Darwin Day, an international celebration of science and the natural world.

This year, Darwin Day commemorates the 211^th birthday of the famed 19^th century naturalist Charles Darwin, whose research laid the foundation for modern understanding of life on Earth.

During the event, visitors can participate in educational family-friendly, hands-on activities and engage directly with scientists as they present diverse collections of fossils, insects, plants and more.

Participating partners in this year’s event will include Steele Creek Park, …

The Precariat And The Pandemic: Assessing The Wellbeing Of Metro Orlando's Hospitality Workers During The Covid-19 Pandemic, Caroline Austin

Electronic Theses and Dissertations, 2020-2023

In 2018, the Orlando metro area was visited by 126.1 million tourists, a new record which the area has broken for its eighth year (Sanata 2019). As the number of visitors to the area continues to rise, so has the number of people employed by the hospitality industry which currently makes up the largest sector of the area's job market, employing 280,000 workers as of December 2019 (Bureau of Labor Statistics). Consistent growth in various insecure and unstable jobs of this kind have prompted the development of theory regarding the emergence of a new class known as the precariat. The …

การวางแผนการขนส่งน้ำมันทางเรือภายใต้ความไม่แน่นอนของอุปสงค์และความพร้อมของทรัพยากร, ชลธิศ บำรุงวัด

Chulalongkorn University Theses and Dissertations (Chula ETD)

งานวิจัยนี้เป็นการพัฒนาแบบจำลองสถานการณ์ของการวางแผนขนส่งน้ำมันทางเรือจำนวน 3 ประเภทจากโรงกลั่นกรุงเทพมหานครไปเติมที่คลังน้ำมันปลายทางสุราษฎร์ธานีภายใต้ความไม่แน่นอนของอุปสงค์และความพร้อมของทรัพยากร อุปสงค์น้ำมันถูกจำลองขึ้นมาเทคนิคมอนติคาร์โล ขณะที่ตัวแปรในการปฏิบัติงานที่ส่งผลต่อแบบจำลองประกอบด้วย ระดับน้ำมันในถัง จำนวนและขนาดบรรทุกของเรือ ความพร้อมของเรือขนส่งในสัญญา และความพร้อมของท่าเรือ และแบบจำลองถูกสร้างเพื่อวิเคราะห์ผลลัพธ์ตามเงื่อนไขเมื่อมีการเปลี่ยนแปลงปริมาณบรรทุกของเรือขนส่งและนโยบายการเติมสินค้า จากสถานการณ์ปัจจุบันที่กำหนดนโยบายการเติมสินค้าแบบ 70/70/70 ซึ่งเป็นการกำหนดจุดเติมสินค้าเมื่อถังมีพื้นที่ว่าง 70 เปอร์เซ็นต์ ผลลัพธ์จากแบบจำลองแสดงให้เห็นว่าการวางแผนขนส่งด้วยเรือ 2 ลำ ที่ปริมาณบรรทุกรวม 3.2 ล้านลิตร ทำให้เกิดต้นทุนรวมค่าขนส่งต่ำที่สุด สำหรับนโยบายทางเลือกที่ปรับปรุงจุดเติมสินค้าของน้ำมันดีเซลหมุนเร็วเมื่อถังมีพื้นที่ว่าง 60 เปอร์เซ็นต์ ได้ส่งผลต่ออรรถประโยชน์ในการใช้เรือเพิ่มขึ้น การลดลงของน้ำมันขาดมือที่คลังปลายทาง และต้นทุนรวมค่าขนส่งที่ลดลง จากผลลัพธ์แสดงให้เห็นว่าประสิทธิภาพในการปฏิบัติงานและต้นทุนมีผลกระทบมาจากนโยบายการเติมสินค้าและจำนวนเรือขนส่ง