Business Commons^™

Miracle 14: Transparency In Indonesia’S State-Owned Enterprises, Muhammad Yasin, Harsanto Nursadi

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In administrative science and administrative law, public information disclosure has universally recognized as important partway to good governance. There is an explosive recognition of the world to freedom of information act. Freedom of information or right to information is a inseparable part of transparency principle in governance. Enacting freedom of information act is an effort not only to make government better, but also to create trust among government, the business, and citizens. Indonesia has enacted Act Number 14/2008 (FOI Act) and run into force in 2010, which contains 14 obligations to State-Owned Enterprises (SOE’s). This paper will focus to elaborate …

The Contagion Effect Of Compensation Regulation: Evidence From China, Jun Shao, Haiyan Zhou, Na Gong, Junzi Zhang

School of Accountancy Faculty Publications

To shed light on whether and how firms changed compensation practices in response to a shift in the environment in which they operated, we examine whether there is contagion effect of executive compensation regulation on state-owned enterprises (SOEs) in the emerging market of China. Specifically, we investigate whether firms not directly affected by the changing regulatory environment nonetheless changed executive compensation in response to the actions of the directly affected firms, which is called contagion effect. We further examine the specific contagion mechanisms and the economic consequences of regulation on compensation. We find that the regulation has a significant effect …

Excess Insider Control And Corporate Social Responsibility: Evidence From Dual-Class Firms, Barry Hettler, Arno Forst, James Cordeiro, Stacy Chavez

School of Accountancy Faculty Publications

We investigate the corporate social responsibility (CSR) performance of firms with a dual-class share structure. Dual-class firms, which represent a fast-growing segment of the U.S. capital market, violate the "one share, one vote" principle by giving corporate insiders control in excess of their economic interest in the firm. We observe a negative association of excess insider control and firms’ CSR performance, primarily with respect to the community- and employee-related dimensions of CSR. Extended analyses reveal that this negative association is mitigated by high financial resource availability. Consistent with a trade-off between corporate spending on CSR or on benefits for insiders, …

2021-October-01-Etsu Health's Baby Steps Clinic Recognized As 'Promising Practice', University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – The American Academy of Pediatrics (AAP) recognized ETSU Health’s Baby Steps clinic as a “Promising Practice” for enhancing primary care services for children and families affected by prenatal opioid exposure. 

The Baby Steps Clinic is an interdisciplinary clinic at ETSU Health Pediatrics that cares for the complex needs of children from birth to 5 years who have been affected by prenatal substance exposure. 

“The purpose of the clinic is to partner with families in recovery and ensure the best possible outcomes for children exposed to substances before birth,” said Dr. Dianna Puhr, Baby Steps medical director.

The …

2021-October-01-Nursing Recognized As A Top School In Online Health Care Education, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. – East Tennessee State University’s College of Nursing has been named one of 2021’s best schools for online programs and courses in health care education by EduMed.org. 

ETSU earned top honors for distance education in the following subject areas:

• #17 among the Best Online MSN Programs 
• #23 among the Best Online DNP Programs 
• #23 among the Best Online Nurse Practitioner Programs
• #24 among the Best Online Psychiatric Nurse Practitioner Programs

“We are extremely proud of all of our undergraduate and graduate programs, including these recently ranked online programs,” said Dr. Leann Horsley, …

Questions For Discussion Board (Finance Course), Loren Cohen

Open Educational Resources

This assignment is designed to get students to think about the meaning behind the numbers. All too often, students calculate given scenarios without understanding why they are doing so. This will hopefully encourage deeper thinking.

What Makes Employees Feel Empowered To Speak Up?, Shilpa Madan, Kevin Nanakdewa, Krishna Savani, Hazel Rose Markus

Research Collection Lee Kong Chian School Of Business

Most managers understand that empowering employees to voice their opinions can help companies innovate and uncover their own shortcomings. However, this understanding does not seem to translate into action. Research shows that over 85% of employees remain silent on crucial matters because they worry about being viewed negatively. How can managers encourage employees to speak their minds at work? The authors’ new research identified a novel method to encourage employees to exercise their voice: creating a company culture that emphasizes the idea of choice. They found that employees were more likely to share their ideas and opinions at a company …

The Mighty Challenge, Ishrat Husain Dr.

Faculty Research - Newspaper and Magazine Articles

Several questions are frequently raised about governance reform in Pakistan: Why are institutional reforms needed? What good can they bring to the country? Why is it so difficult to get them implemented? This article addresses these questions, explaining that governance reforms are structurally complex, long-term in nature, and must be politically driven, as they entail difficult choices requiring electoral accountability. The author examines the fundamental tension between the short-term imperatives of electoral politics and the compulsions of good governance and prudent economic management, arguing that democratic governance can improve only if institutions dealing with security, basic public services, and justice …

Towards A Pedagogy Of Connection: A Critical View Of Being Relational In Listening, Jessi Hinz, John Paul Stephens, Ellen Van Oosten

Faculty Scholarship

Positive Organizational Scholarship (POS) perspectives define interpersonal work experiences such as positive work relationships and high-quality connections by the mutual growth and empowerment experienced by relationship or connection partners. Listening has been implicated as a key mechanism for building such positive interpersonal work experiences, but it is unclear how listening spurs on mutual, rather than one-sided growth, in relationship and connection partners. In this paper, we argue that management education currently focuses on the intrapersonal capability of listeners to execute key verbal and non-verbal behaviors. Less emphasis is placed on the mutual experience co-created between speaker and listener and, thus, …

Non-Gaap Earnings And Stock Price Crash Risk, Charles Hsu, Rencheng Wang, Benjamin C. Whipple

Research Collection School Of Accountancy

We investigate whether non-GAAP earnings disclosures increase stock price crash risk. Consistent with non-GAAP disclosures allowing managers to inflate investors’ perceptions about firm performance, our results indicate that income increasing non-GAAP reporting increases crash risk. We also find that managers can use non-GAAP reporting as a substitute for earnings management to withhold bad news from investors (the traditional explanation for crashes). Finally, we find a positive association between non-GAAP reporting and the likelihood of subsequent events that can trigger a crash. Overall, our evidence is consistent with some non-GAAP disclosures exposing investors to risks of large and sudden price declines.

Local Political Corruption And M&As, Chun Liu, Yang Chen, Shanmin Li, Liang Sun, Mengjie Yang

Research Collection School Of Accountancy

We examine the relation between local political corruption and firms' cross-province M&As using provincial-level data on corruption in China. The results show that firms in more corrupt regions are less likely to engage in cross-province M&As. Further analyses reveal that the effects of local corruption on the probability of cross-province M&As are stronger when corrupt officers have greater impeding benefits or lower impeding costs. Meanwhile, Both ex-ante intervention and ex post punishment are important channels through which corrupt officers hinder firms' cross province M&As. Moreover, informal institutions, such as social capital and informal networks can help to alleviate the negative …

Life And Health Insurance Entities, October 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Customers’ Acceptance Of Automated Hotel, Jianhong Feng

Theses and Dissertations

Hotels moved in the direction of intelligentization, network connection and sharing of travel modes in the 21^st century. Automation, robotics, and artificial intelligence (AI) are expected to promote significant changes to hospitality and tourism sectors. Hotels that take advantage of these technological advances would benefit from this new business model as they can differentiate themselves from competitors who fail to adopt these new innovations. In the traditional hotel industry, guests are not served by automated technologies. Nowadays, non-human based business-models and service innovations have become the latest business strategy choice in the hospitality and tourism industry, especially during the …

Innovating In Traditional Real Estate Business Development Based On Value Co-Creation, Ya Zhang

Dissertations and Theses Collection (Open Access)

The real estate industry is an important aspect of China's social development and plays a pivotal role in economic growth. With the development of urbanization in my country, the supply relationship in the real estate industry has changed, consumer demand has become more rational, and the real estate industry’s financial and investment attributes have been superimposed on the influence of the real estate industry. The competition among small and medium real estate companies with relatively weak resource endowments has become increasingly fierce. Some land expansion models can no longer adapt to the development of the new situation. How to survive …

A Study On Constructing The Fourth Financial Statement For The Performance Prediction And Value Assessment Of Internet Enterprises In The Food Industry, Jianxin Zhang

Dissertations and Theses Collection (Open Access)

For a long time, industry, financial institutions, PE investment funds, and capital market investors have determined the business performance and market value of a company, usually based on the data of the three audited financial tables provided by the company, and further comprehensive analysis will be carried out the evaluation. Due to the limitations of accounting standards, the three financial tables cannot truly reflect all the business conditions of the enterprise. At the same time, the economic stage with traditional manufacturing as the main body and the economic stage with the digital economy as the main body are concerned with …

Exploring The Impact Of Industry 4.0 On The Business Models Of Small And Medium-Sized Manufacturing Enterprises In Singapore, Surianarayanan Gopalakrishnan

Dissertations and Theses Collection (Open Access)

Triggered by the ongoing transformation of Singapore's manufacturing industries towards 'smart(er)' manufacturing with a focus on digitising and automating production processes and more competitive business models, this study contributes to the limited Asian management literature about the readiness and impact of 'Industry 4.0' (I4.0) on the business models of Singapore's Small and Medium-sized manufacturing Enterprises (SMEs). I4.0 encompasses adopting opportunities from end-to-end digitalisation with connected computers and increasingly autonomous automation systems equipped with intelligent machine learning algorithms that control robotics with minimal human input. As the traditional manufacturing model is increasingly replaced by advanced, high-value manufacturing technologies such as the …

Effect Of Gamification Narrative Quality On Users’ Value Co-Creation Behavior In Context Of B2c Sharing Economy, Ziwen Wang

Dissertations and Theses Collection (Open Access)

B2C sharing economy is now a major part of the economic system in China and the essence of it is the value co-creation of the users and platforms. However, the means to effectively stimulate users into value co-creation in B2C sharing economy are not well-understood. While gamification marketing is a low cost means to enhance user participation, empirical research of high granularity is lacking. This dissertation seeks to fill the gap by exploring how gamification narrative quality affects users’ value co-creation behavior in the B2C sharing economy model and the underlying mechanism.

Using the bike sharing industry in China as …

Institutional Satisfaction With Online Program Management (Opm) Providers, Michael Graham

Dissertations

Abstract

The online program management (OPM) industry is a multibillion-dollar business that works with the higher education industry. Once primarily a tuition revenue share model that marketed and enrolled new programs for institutions, the OPM business is evolving. Fee-for-service payments and services such as coaching and instructional design are now part of the OPM landscape. Although higher education institutions are spending billions of dollars, there has been very little academic research into this phenomenon. This study examines the satisfaction of higher education institutions with OPM providers. This quantitative study utilizes Oliver’s expectation confirmation theory to understand why institutions may be …

Cancel Culture In College: A Phenomenological Study To Define Cancel Culture In The College Generation, William D. Morgan

Senior Theses

The history of civic activism dates back centuries and in 2021, with the increased role of technology and social media, civic engagement rates are at all-time highs in the United States. The rise in popularity of smartphones and social media applications have given consumers new ways to connect with like-minded peers and develop a unified voice to fight for movements towards equality and justice in the US economy. College students represent a large point of emphasis for public relations and marketing teams as their generation is entering the US consumer market with high rates of social media use to make …

Advertising And Social Media Strategy For America’S National Parks: A Case Study Of Congaree National Park, Abigail Gallup

Senior Theses

Advertising for America’s National Parks comes in many different forms but is highly limited for national parks with lower visitation rates and less funding. Congaree National Park located just outside of Columbia, South Carolina has a small budget for advertising and goals to increase their visitation rates and visitor diversity. Particularly, Congaree rangers hope to increase visitation from the local Black community which surrounds Congaree National Park. Rangers at Congaree mainly use social media to advertise but have also investigated other forms of advertising and fundraising as well, including a Friends of Congaree Swamp license plate. This thesis will show …

Roles Of Acquirer Financial Advisors In M&A Deal Completion, Scarlett Pho

Senior Theses

The central theme that this thesis addresses is the role of valuation by investment banks who act as financial advisors to M&A buyers by answering two questions relating to the process. The first question is if buyers should hire investment banks for a higher chance of success of deals. For the second question, I will examine buyers who hire investment banks for some certain characteristics of deals. This study focuses on M&A deals that happened between 2012 and 2015, especially between advisor and nonadvisor, successful and failed deals. The conclusion presented in this thesis will be contributable to the understanding …

Sharing Economy Of Electric Vehicle Private Charge Posts, Xu Hu, Zhaojun Yang, Jun Sun, Yali Zhang

Information Systems Faculty Publications

The increasing popularity of electric vehicles (EVs) leads to heightened demand for the charging infrastructure. More and more EV drivers install private charge posts, which can now be shared with others through certain mobile apps. This emerging phenomenon is becoming a prominent part of the sharing economy. To examine the impacts of post sharing on EV charging market, this study establishes game theory models on consumer choices among private, public, and shared options. Such peer-to-peer sharing and collaborative consumption redistribute the installation and operation costs of private charge posts in proportion to their increased utilization. Numerical analyses suggest that the …

Syllabus, Loren Cohen

Open Educational Resources

No abstract provided.

An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze

Doctoral Dissertations and Projects

This research study explores the impact of internal control deficiencies on fraud in local churches in Nigeria and provides church leaders, trusted church members, employees, and volunteers with the necessary tools to guard church funds and assets from fraud and waste of resources. The researcher designed the study to answer six research questions addressed with 16 semi-structured interview questions and the outcome was obtained from 17 church leaders, ministers, employees, and volunteers of local churches in the Enugu area, Nigeria. The six themes that emerged from the study include accountability and stewardship, good internal control procedures, segregation of duties, disciplinary …

The Financial Impact Of Manual Inventory Record Errors, Shamia Wynn

Doctoral Dissertations and Projects

This qualitative case study investigated how the most common inventory errors in a manual manufacturing environment impacted the financial health of the business. All classes of inventory are an equally important asset and are accounted for as money on every business’s balance sheet. The senior leaders of manufacturing businesses are obligated to protect the possession of inventory and to develop strategies to ensure items are converted to revenue. Knowledge of the phenomenon was gained through interviewing and observing participants in their natural setting to discover potential themes and solutions. Inaccurate inventory amounts, waste from utilizing incorrect components in production, and …

A Multiple Case Study: Church Leaders And Project Management, Booker Mitchell

Doctoral Dissertations and Projects

As a sector of the nonprofit industry, churches strive to execute the mission, realize the vision, and accomplish the strategic objectives established by their leaders. Comprising pastors, elders, and deacons, church leaders are responsible for the spiritual guidance of the congregation and performing as business managers of the organization. Specifically, church leaders are responsible for managing the unique events or special operations of their organizations, aligning them with vision and mission of the organization. A literature review revealed significant challenges among church leaders in their performance as business managers. This qualitative, multiple-case study sought to obtain information of the knowledge, …

Appreciating Large Classes: Using Appreciative Inquiry To Foster A Hospitable Learning Space For Experiential Learning, Mai P. Trinh, Chantal Van Esch, Hector A. Martinez, Tracey Messer

Management Faculty Publications

Experiential learning has been documented as an effective method for student learning, yet its use in large-enrollment classes remains limited. Kolb’s experiential learning theory emphasizes that experiential learning requires a hospitable learning space (HLS) that is conducive to learning. In this article, we reframe the challenges to experiential learning in large classes as a failure to create and maintain an HLS, and we propose Appreciative inquiry as one solution to this problem. Appreciative inquiry is an organizational development methodology that practitioners have successfully used to engage large groups to leverage their strengths and resources. First, we describe the HLS as …

Bird Diversity In The Ecuadorian Chocó: A Proposal For Avitourism In Villaflora And Manduriacu Reserve, Elizabeth Kroger

Independent Study Project (ISP) Collection

Ecuador is rich in avifauna, and the Chocó bioregion of Northwestern Ecuador is a hotspot for bird endemism and diversity. However, many rare and beautiful species are threatened by human activities such as logging and mining. It is essential that communities are able to find alternative solutions that bring economic benefits and improve public health. Avitourism is an economically beneficial and environmentally friendly solution. This study examined avifaunal biodiversity in Villaflora and Manduriacu Reserve, a small town in the cloud forest of the Chocó region. Point counts on pre-existing trails were used to assess bird communities as well as search …

Using Role Play To Develop An Empathetic Mindset In Executive Education, Siu Loon Hoe, Tamsin Greulich-Smith

Research Collection School Of Computing and Information Systems

The purpose of this article is to discuss the importance of a role play activity as part of an experiential instructional strategy to develop an empathetic mindset among professionals, managers, and executives (PMEs) attending an executive education program in change management. This article provides an approach and process for management educators and facilitators of executive education programs to introduce and teach role play for the busy executives to learn about empathy. Role play is a useful teaching method that helps adult learners understand the importance of seeing things from another person’s point of view especially within a short period of …

2021 October, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for October of 2021.