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2021-November-01-Meet Brendon 'Light Up Guy' Tiggs, University Marketing And Communication, East Tennessee State University

ETSU News

For Brendon Tiggs, dancing is an act of public expression and self-acceptance. 

Hailing from New Orleans, the East Tennessee State University senior is slated to graduate in December 2021 with his bachelor’s degree in psychology and minors in sociology and social work. While he hopes to make positive changes in the lives of others with his degree, not quite having it yet has not stopped him from leaving his mark on the world. While in pursuit of his undergraduate degree, Tiggs has found himself in a special position. 

“I came to ETSU for a fresh start,” said Tiggs. “I’ll …

The Jury Trial Reinvented, Christopher Robertson, Michael Elias Shammas

Texas A&M Law Review

The Framers of the Sixth and Seventh Amendments to the United States Constitution recognized that jury trials were essential for maintaining democratic legitimacy and avoiding epistemic crises. As an institution, the jury trial is purpose-built to engage citizens in the process of deliberative, participatory democracy with ground rules. The jury trial provides a carefully constructed setting aimed at sorting truth from falsehood.

Despite its value, the jury trial has been under assault for decades. Concededly, jury trials can sometimes be inefficient, unreliable, unpredictable, and impractical. The COVID–19 pandemic rendered most physical jury trials unworkable but spurred some courts to begin …

Leatherby Libraries From Home: Online And Social Media Response To The Covid-19 Pandemic, Rachel Karas, Essraa Nawar

Library Articles and Research

Starting March 11, 2020, the day that Chapman University announced that classes would transition immediately to remote in response to the COVID-19 pandemic, the Leatherby Libraries dramatically shifted its marketing strategy and the use of social media to communicate with the student body, faculty, staff, and other community member followers. The Leatherby Libraries used social media during the COVID-19 crisis as both a means of communicating urgent messages to its patrons and also as a tool for engaging community members in the absence of traditional
library tours, events, and exhibits.

Smart Manufacturing And Its Implications For Singapore's Smes, Thomas Menkhoff, Surianarayanan Gopalakrishnan

Research Collection Lee Kong Chian School Of Business

While Covid-19 and the climate catastrophe continue to make headlines, local small and medium-sized enterprises (SMEs) are quietly setting the gears of Smart Manufacturing in motion with a strategic focus on digitising and automating production processes powered by "Industry 4.0" (I4.0) ready business models. A shared view among several interviewees we talked to recently in the context of an ongoing study on the impact of I4.0 on the business models of local manufacturers is that Industrial Internet-of-Things (IIoT), machine learning, visual computing, automation and digital twining are deemed of great importance for the long-term competitiveness of Singapore's manufacturing ecosystem on …

Platform-Dependent Entrepreneurs: Participants In An Expanding Universe Of Platforms?, F. Ted Tschang

Research Collection Lee Kong Chian School Of Business

The article Platform-dependent entrepreneurs: Power asymmetries, risks, and strategies in the platform economy drew on the intermediary business model to review the damaging actions that platform firms may employ with entrepreneurs. This exchange argues that platform firms may treat entrepreneurs differently on other platform types-particularly ones where complex relationships may cause participants and platforms to become mutually dependent, or where the platform's position depends less on extracting revenue directly from participants. I suggest that particular business models might facilitate the use of alternative strategic actions that are more benign toward entrepreneurs. These situations can determine additional boundary conditions for this …

Joint News, Attention Spillover, And Market Returns Predictability, Li Guo, Lin Peng, Yubo Tao, Jun Tu

Research Collection Lee Kong Chian School Of Business

We analyze over 2.6 million news articles and propose a novel measure of joint news coverage of firms. The measure strongly and negatively predicts market returns, with a monthly R-squared of 3.93% in sample and 6.52% out of sample. The relation is causal, robust to existing predictors, and is especially strong when market uncertainty is high or when market frictions are large. At the firm level, joint news coverage is associated with a 20.3% increase in EDGAR downloads by new IPs from the investor bases of the other covered firms. Our evidence suggests that joint news triggers investor attention spillover …

Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

Research Collection Lee Kong Chian School Of Business

The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is …

When Your Authority Fluctuates Throughout The Day, Eric M. Anicich, Michael Schaerer, Jake Gale, Trevor A. Foulk

Research Collection Lee Kong Chian School Of Business

For many of us, the power we feel at work — how much, when it occurs, and around whom — can fluctuate. This can result in a surprising increase in stress and a decrease in well-being. To address this, consider these strategies for making power imbalances more manageable. First, be deliberate in scheduling your tasks to cluster activities with similar levels of power together. Second, give your work a routine and consider “theming” together days with similar activities. Third, create a role-transcendent identity in order to embrace your different levels of power. And finally, work to actively manage your well-being.

Stock Return Prediction Using Financial News: A Unified Sequence Model Based On Hierarchical Attention And Long-Short Term Memory Networks, Haoling Chen, Peng Liu

Research Collection Lee Kong Chian School Of Business

Stock return prediction has been a hot topic in both research and industry given its potential for large financial gain. The return signal, apart from its inherent volatility and complexity, is often accompanied by a multitude of noises, such as other stocks’ performance, macroeconomic factors and financial news, etc. To better characterize these factors, we propose a new model that consists of two levels of sequence: an NLP-based module to capture the sequential nature of words and sentences in the financial news, and a time-series-based module to exploit the sequential nature of adjacent observations in the stock price. In this …

Cashing In On Disruptions From Covid-19, Dennis Ng

Asian Management Insights

Promoting cashless payments at Singapore’s hawker centres

A Data Envelopment Analysis Approach To Portfolio Selection: An Application To The Blue Chip Stocks In The Philippine Stock Exchange (2010-2019), Vishal Bhagia, Colleen Monica K. Chiu, Paulynne J. Castillo, Roberto B. Raymundo, Joel Q. Tanchuco

Angelo King Institute for Economic and Business Studies (AKI)

There has been a growing interest in the application of data envelopment analysis (DEA) as a nonparametric approach in portfolio optimization due to its flexibility in overcoming the limitations of the conventional mean-variance portfolio (MVP) model. Therefore, this study aims to validate the allocative efficiency of the DEA cross-efficiency model using blue chip stocks in the Philippine Stock Exchange from 2010 to 2019. This study finds that the proposed model is able to distinguish a unique set of best-performing stocks across each holding period and outperforms the MVP more consistently. The results of this study suggest that the proposed DEA …

The Role Of Precision Agriculture In Food Security, Bruce Erickson, Scott W. Fausti

College of Business Faculty Publications and Presentations

Precision agriculture (PA) is the application of information technology to better manage crop and livestock production, heralded as another tool to advance food security around the world. Precision agriculture has the potential to increase productivity, improve resource allocation for inputs such as pesticides, fertilizers, water, feed, and labor, provide for more stable production, and reduce agricultural production's environmental effect. But PA is an approach that can be very different depending on farm characteristics, such as crops and livestock raised, farm size, management, the farms’ access to technical support, and the characteristics of the operator such as age and education. As …

Leading Through Paradox In A Covid-19 World: Human Resources Comes Of Age, David G. Collings, Anthony J. Nyberg, Patrick M. Wright, John Mcmackin

Faculty Publications

The impact of the coronavirus disease (COVID-19) pandemic is unprecedented. At an organisational level, the crisis has been hugely disruptive, complex and fraught with ambiguity for leaders. The crisis is fundamentally a human one, making human resource (HR) leaders central in enabling organisations to manage through and ultimately exit the crisis successfully. We apply a paradox lens to understand the HR leadership challenges posed by the COVID-19 crisis. We argue that how the HR function responds to the challenges of the crisis and its role in mapping the exit route from the crisis are likely to shape the trajectory of …

Transforming Businesses With E-Commerce Intelligence, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

2020 had been an extraordinary year as the Covid-19 pandemic struck almost all countries in the world and created an extraordinary impact on businesses worldwide. Singapore and many other Southeast Asian countries were not spared and had to implement lockdowns swiftly. To cope with physical store closures and the increased volume of online transactions, most businesses tried to revamp their business models and set up online stores to capitalise on the rise of the e-commerce wave. With the growing trend of online transactions, it has become imperative for companies operating in the Fast Moving Consumer Goods (FMCG) industry to track …

Data Analytics And Audit Quality, Ru Gao, Sterling Huang, Rencheng Wang

Research Collection School Of Accountancy

We examine the impact of data analytics on audit quality. Using hand-collected information on data analytics skills of employees of audit firms, we find that human capital investment in data analytics improves audit quality. The analytics capability of both frontline and back-office employees contributes to audit quality. The effect is more pronounced for audit clients with complex business operations, for clients with complicated accounting estimates, and for clients that are more digitalized. Taken together, our findings suggest that an audit office’s analytics capability represents an important office attribute that can affect audit quality.

Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Professional Development Newsletter, November 2021, Odu Career Pathways Program, Old Dominion University

Career Pathways

November 2021 issue of ODU Career Pathways Professional Development Newsletter.

The Trilemma Of 2020: Understanding Higher Education’S Fall 2020 Reopening Decision Amidst The Covid Crisis, Rob Weitz, Viswa Viswanathan, David Rosenthal

American Business Review

In the summer of 2020, as the COVID-19 pandemic continued to spread around the world, institutions of higher education were faced with three options in terms of their teaching modality for fall 2020: resume in-person education, switch to online delivery, or adopt a hybrid approach. This observational research study aims to tease out the variables that explain the decisions announced in summer 2020 by various colleges and universities in the United States for their planned instruction for fall 2020. We propose and test eight hypotheses related to the decision. The study found statistical confirmation that universities with higher financial stability …

Financial Frictions And Macroeconomy During Financial Crises: A Bayesian Dsge Assessment, Eric Martial Etoundi Atenga Dr., Maman Hassan Abdo, Mbodja Mougoué

American Business Review

The recent global financial crisis and the Eurozone sovereign default have rekindled the debate on the interactions between the real sector and the financial sphere. The present paper provides an assessment of the role of financial frictions on business cycles in Canada, the Euro Area, the U.K., and the U.S. during these recent financial crises using an extension of the DSGE methodology described by Merola (2015). The main goal is to examine whether and the extent to which those crises enhanced the contribution of financial frictions in driving macroeconomic fluctuations. The models’ properties are examined with posteriors distributions, variance decomposition, …

Antecedents And Outcomes Of Duty Orientation Among Salespeople, James Deconinck, Drew Carnes, Mary Beth Deconinck

American Business Review

This study analyzed the relationship among ethical leadership, duty orientation, perceived organizational support (PSS), organizational citizenship behaviors (OCBs) and job performance among a sample of 45 sales managers and 203 salespeople. Duty orientation and perceived organizational support were found to mediate the relationship between ethical leadership and performance outcomes. Ethical leadership was a direct predictor of OCBs but not job performance. This study shows the importance of analyzing ethical leadership, duty orientation, and PSS and their relationship with OCBs and job performance in the salesforce.

Do Firms Respond To Peer Disclosures? Evidence From Clinical Trial Disclosures, Vedran Capkun, Yun Lou, Clemens A. Otto, Yin Wang

Research Collection School Of Accountancy

We examine whether a firm’s decision to disclose non-financial proprietary information depends on peer disclosures of similar information. Using a sample of 5,035 unique clinical trials by U.S. pharmaceutical firms over the 2007-2014 period, we find that the firm is less likely to disclose its own clinical trial results if peers have published clinical trial results pertaining to the same medical condition. Conditional on disclosing clinical trial results, the firm is also less likely to disclose the trial results on time when peers have disclosed their clinical trial results. Our cross-sectional tests suggest that proprietary costs of disclosure play an …

J Mich Dent Assoc November 2021

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

In this issue, the reader will find the following original content:

• Cover stories with a “Focus on Advocacy: Helping Dentistry Succeed”, including “MDA Dental PAC: What It Is and Why It Matters “, “2021 Advocacy Success — and More to Come “, and “Dental Programs Maintained in 2021-22 State Budget”.
• A feature article on “The Anishinaabe Dental Outreach Program”.
• A feature article, “How Your Website and …

Designing A Multiple Submission Policy Supporting Mastery Learning For A Design Thinking Class In A Purely Online Learning Environment, Marianne Kayle Amurao, Joseph Benjamin R. Ilagan

Quantitative Methods and Information Technology Faculty Publications

Mastery learning is defined as an approach where students are equipped with complex skills required in the VUCA world instead of simple skills that only apply to traditional classrooms. One way to encourage mastery learning in the classroom is through repeated assessment, specifically formative ones. In this paper, we describe our experience in designing a multiple submission policy to support mastery learning for a design thinking class taught purely online amidst lockdowns due to COVID. The transition to online learning and today’s context presented an opportunity to target mastery learning instead of traditional learning outcomes, which we achieved in two …

Linkages Between Share Pledging, Stock Price Risk And Profitability: Evidence From The P.R. China, Fengchao Li, Xing Zhang, Jaime Ortiz

International Business and Entrepreneurship Faculty Publications

Share pledging has become popular as a method of loan collateral among Chinese shareholders. Our research used a sample of Chinese listed firms between 2008–2018 and produced two main findings. Firstly, we found a negative association between stock price risk and firm profitability. Our second finding was that the interaction effect of share pledging and stock price risk is greater on firm profitability than the effect of stock price risk itself. We examined the role of share pledging by modeling pooled OLS and fixed effects using share pledging behavior, controlling shareholders’ share pledging and the share pledging ratio to reinforce …

A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil

Doctoral Dissertations and Projects

Companies lose an estimated 5% of revenue each year due to occupational fraud. This level of fraud can significantly disrupt the capital markets and cause companies to go bankrupt. Unless organizations, the government, and the accounting profession develop a systematic approach for accounting fraud detection, investors and employees will continue to lose money. This study explored subject matter experts’ perceptions of building and deploying artificial intelligence and predictive models to detect accounting fraud. This case study consisted of interviews with 10 participants with expertise in predictive modeling, auditing, and investigating, as well as a systematic literature review of research and …

Examining The Sufficiency And Appropriateness Of Audit Evidence In The United States Banking And Securities Industries, Adama Guilavogui

Doctoral Dissertations and Projects

The substratum of performing an effective and value-added audit engagement centers on the ability of qualified professionals to gather, assess and draw inferences from audit evidence independently. Generally Accepted Auditing Standards (GAAS) in the United States instruct auditors to design and implement audit procedures to gain relevant audit evidence to sustain the opinion conveyed in the auditor's report (AS 1105.03). This research examined the scope of audit evidence sufficiency and appropriateness in the United States banking and securities industries. The thesis aimed at enriching the existing body of knowledge on auditing in the target industries. Specifically, the thesis investigated the …

A Case Study On Gender Inequality In A Defense Setting, Nicole L. Hicks

Doctoral Dissertations and Projects

Women are gaining education, skills, strength, and have adequate drive yet, gender inequality is still blocking their advancement into senior leadership especially in the United States (U.S.) Defense Industry. The purpose of this study was to explore gender inequality within organizational leadership, specifically within the Department of Defense (DoD) civilian sector, to identify potential barriers to ceasing the advancement of qualified women. The main research question driving this research is, what internal and external barriers exist in the defense department regarding the professional advancement of women and what factors contribute to advancement into leadership. Follow-up questions include how veteran status, …

Revitalizing Health Information Systems, Lydia Ann Peregoy

Doctoral Dissertations and Projects

The evolution of medicinal practices has partnered with the dynamic nature of technology to produce health information systems (HIS). This type of equipment allows medical facilities to exchange data and offers patients the autonomy to monitor and control their health data. While this connotation seems revolutionary and ideal for all members involved in healthcare, several deficiencies have been noted throughout literature to include decentralized electronic health records (EHRs) and decreased accessibility, affordability, and quality of care. This study was compartmentalized into three separate sections to evaluate why organizations are delaying in their efforts to adopt a nationally accessible HIS/EHR system. …

China Meets Digital Currency: E-Cny And Its Implications For Businesses, Heng Wang

Research Collection Yong Pung How School Of Law

China is likely to be the first major economy to issue central bank digital currency (CBDC). China’s CBDC, e-CNY, may lead to a new ecosystem that would profoundly affect business, product offerings and business practice. E-CNY is likely to affect both local and international businesses, particularly those with a presence in China or those who commonly transact with Chinese actors. There is also the possibility of e-CNY use outside of China. If China’s CBDC practice and standards affect international practice (such as through standard making), e-CNY has the potential to affect the broader businesses community. This article discusses the following …

Technology Lends A Hand To Green E-Commerce, Hao Liang, Sin Mei Cheah

Research Collection Lee Kong Chian School Of Business

The world has witnessed an e-commerce boom in the past 2 decades, and Asia-Pacific is now driving the latest wave of growth. The Covid-19 pandemic has further accelerated consumers' growing preference for online consumption, with the Asia-Pacific region raking US$230 billion in online retail sales in 2020. This article is adapted from the authors' teaching case study - Alibaba Cainiao's Smart Green Logistics Strategy: Good for the Earth, Good for the Business.