Business Commons^™

Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic, Nurul Hidayah, Lucky Nugroho, Harry Suharman, Anees Janee Ali

ASEAN Journal of Community Engagement

This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers …

Validating Financial Statement Comparability Assessment In Non-Profit Firms, Daniel Friesner, Andrew Brajcich

The North American Accounting Studies

In a recent manuscript, Brajcich and Friesner (2022) proposed a new methodology to assess financial comparability in not-for-profit organizations. Their approach utilizes entropy-based information theory, and thus requires few prior assumptions about the formation and implications of financial statement comparability. This manuscript assesses the practical utility of the Brajcich and Friesner (2022) methodology by comparing its results to those generated by nonhierarchical cluster analysis. The analysis was conducted using balance sheets drawn from Washington State critical access hospitals in 2019, using a similar set of hospitals and an identical set of variables outlined in Brajcich and Friesner (2022). We find …

History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey

The North American Accounting Studies

The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …

The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan

The North American Accounting Studies

There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …

Travel Motivations And Constraints Of Solo Women Travelers In Turkey, Egemen G. Tukenmez

Journal of Mediterranean Tourism Research

Developments in the field of technology and transportation have accelerated people to travel and encourage consuming tourism products. For this reason, interest of people for individual travels increases year by year along with package tours. Solo travel, which has important parts of individual travel, is one of the crucial elements in travel industry. An important part of this travel is composed by women. Women interest travel solo with different motivations. In this way, they tend to consume different types of touristic products. However, travel constraints that experienced during solo travels affect satisfaction level of solo women travelers. For this reason, …

Effects Of Bisphenol A And Nicotine On Cytochrome P450s In Brain And Liver Of Pregnant Rats, Mohammad Merii, Manal Fardon, Mahmoud Khalil

BAU Journal - Science and Technology

Bisphenol A (BPA), a widely used chemical, is associated with endocrine disruption through its interactions with the aryl hydrocarbon receptor (AhR). BPA crosses into the human body mostly through migration from plastic packaging into the daily diet. AhR regulates the expression of drug-metabolizing enzymes (DMEs), including numerous CYP450s, and mediates xenobiotic reactions. This study aims at examining how the expression of CYP450s expression is affected, in the brain and liver of pregnant rats, by exposure to BPA and nicotine. Pregnant female Sprague-Dawley dams were exposed to increasing doses of BPA; 0 (control), 50, 500, and 5000 g/kg/day , or in …

Concrete Mix Design Using Abrams And Bolomey Methods, Salem Abdelgader, Marzena Kurpinska, Hakim Abdelgader, Jamal Khatib

BAU Journal - Science and Technology

This research studied concrete design methods. To design concrete using two methods, including the Abrams law and the modified Bolomey method. Concrete with assumed compressive strength 25, 30, 35, 40, and 45 MPa was researched. The research was conducted in the laboratory using two types of samples: cubic 15x15x15cm for compressive strength tests and cylinders ϕ-15cm, h-30cm for the splitting strength tests using the Brazilian method.

The analysis of the cement content in the composition of 1m3 of the mixture showed very large differences depending on the calculation method used. The cement content calculated according to the Abrams method ranged …

Development Of Budgetary Slack Research In Indonesia, Rizka Fauziyatun Nisa, Hijroh Rokhayati

Jurnal Akuntansi dan Keuangan Indonesia

This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most …

Digitalizing Business Structure And Remote Working: A Qualitative Data Analysis, Songul Gokhan, Omur N. Timurcanday Ozmen

Journal of Mediterranean Tourism Research

With the digitalizing business structure and the transition to the remote working model, many changes have been experienced in working life. We have entered a period in which workflows are carried out away from the workplace via e-mail and social networks, virtual meetings using digital technologies. While the workflows are carried out through digital technologies, individuals encounter many problems such as the conditions of the house in the background, the number of crowds in the house, the number of children, the focusing problems caused by noise, productivity, performance, work-life balance, motivation, social isolation and loneliness, physical and mental health problems. …

Evaluating The Degree Of Using Islamic Financing Instruments Based On The Concept Of Indebtedness And Its Developmental Importance (A Case Study Of Palestine Islamic Banks 2013-2019), Azmi Awad

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to shed light on the Islamic financing instruments based on the concept of Indebtedness and indicate the degree of the use of those instruments in the Islamic banks during 2013-2019. This could be achieved by indicating the size and degree of concentration of the use of those instruments and the fairness of their distribution to various economic sectors on the one hand, and explaining the developmental importance of those financing instruments in the economy on the other hand. The researcher used the descriptive analytical approach and the comparative approach. To test the validity of the hypotheses, Pearson …

Evaluation Of The Practice Of Community Pharmacists In Amaran City In Yemen To Community Pharmacy Profession During The Coronavirus Pandemic (Covid-19) – A Field Study, Mohammed Qatinah, Abdulaziz Saran, Yasser Al-Salaway, Rasha Hobish, Munif Shaalan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed to assess the practice of community pharmacists in Amran City of the profession of community pharmacy during the coronavirus pandemic (COVID-19). The study used the descriptive approach, using a questionnaire that was distributed in October 2020, to a sample of (91) community pharmacists working in pharmacies in Amran City. The results of the study showed that the mean of the responses of the sample members about practicing the profession of community pharmacy amounted to (4.1262) with a standard deviation of (0.306) which is high, the mean of the axis of the precautionary measures reached (3.9135) with a …

The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.

To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.

The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …

Social Media Addiction- Risk Of Addiction In India Measured Through Bergen Social Media Addiction Scale(Bsmas, Shivani Arora, Manoj Kumar, Kaashvi Piplani

Management Dynamics

Background: Social Media usage is on the rise since its inception in the early 2000s. Though some aspects of Behavioral Addictions like Online gaming have been recognized as addictions, excessive social media usage requires more studies to validate the same. The study considers the General Pathological Internet Use aspect of the Cognitive Behavioural Model theory in its approach to deciphering Social Media Addiction.

Objective: This study aims to determine what percentage of the population studied is at a high risk of developing Social Media Addiction and analyzes the factors prevalent to Indian users, The shorter version of the Bergen Social …

Why Do Nations Fail In Developing Industries And Sustaining Productive Gdp? A Contrarian Perspective, Jay Nathan

Journal of Global Awareness

Few nations develop and sustain industries for quality and productive gross domestic product (GDP). Understandably, nations differ in their political, economic, natural resources, and technological strengths. Extracting natural resources and exporting them to industrially developed nations and corporations will not contribute to creating new wealth domestically, especially for nations at the bottom of the global industrial pyramid. Additionally, paying attention to the GDP breakdown of industries, and identifying value-adding industries for the future sustainable growth of a nation, is relevant. Instead of the status quo, following GDP growth for its own sake, the contrarian approach is to make strategic choices …

Cultural Profile As Determinant Of Work Outcomes In A Collectivist Context, Edward Akoto, Emmanuel Owusu, Prince Gyimah, Augustine Acheampong, Veronica Adu-Brobbey

Journal of Global Awareness

Extant research evidence shows that interpersonal bonds—the bond to the immediate supervisor and work team—have an incremental predictive effect in western settings, neglecting emerging economic and cultural environments. This study, thus, examines the impact of cultural profiles on interpersonal bonds and related performance in an emerging market context. Specifically, the study examines the emergence of profiles based on micro-level psychological collectivism (individualism) and power distance orientations. The study further examines the effect of the emerged profiles on interpersonal bonds and the performance of activities related to the targets of the bonds. A survey questionnaire was used to collect data from …

Diversity And Employees’ Challenges In The Workplace: The Case In Selected Resorts In Calamba City, Laguna, Philippines, Mark Gabriel Aguilar, Rizza Fonacier, Andrea Duldulao, Shella Marie Pangilinan, Jeanella Mae Paz, Sheryll Cruz, Trisha Mae Nicole Marticio, Vivialyn Pecayo

Journal of Global Awareness

With present issues pertaining to discrimination and underrepresentation, the growing demand towards equality and equity in society as reflected in legislative bills being filed, street demonstrations, and organized programs, and the number of studies that confirms higher productiveness of diverse workplaces, employers are expected to evaluate prospective employees' socio-demographic profiles aside from knowledge, skills, and personality. This has led to this study that aims to develop a conclusion if the workplace in the tourism industry, resort establishments in Calamba City, Laguna, embraces diversity, as well as to know the challenges that employees experience in working with colleagues who have different …

Energy, Climate, And The Clash Of Nations, Jay Nathan

Journal of Global Awareness

No abstract provided.

Leadership Doctorates Newsletter: Volume 8, Number 4, Larry Starr, Phd

Leadership Doctorates Newsletter (Formerly Strategic Leadership Newsletter)

In this Issue:

• Congratulations to Dr. Andrew Braverman and Dr. Michael Jones
• Complex and Strategic Leaders who have Graduated with DMgt or PhD Degree
• Emerging Complex and Strategic Leaders Working Toward Degree Completion
• Updated Doctoral Candidate Status
• Our New Home is the School of Business in the College of Design, Engineering and Commerce About the
• Academic Appointments Update: Larry Starr
• Strategic Leadership and Complex Systems Leadership Alumni
• Alumni Profiles : Reverend Dr. Valerie Andrews
• Research Project: Reverend Dr. Valerie Andrews
• Research Project: Carol Haines
• Congratulations to Derek Hunsberger

Learning How Research Design Methods Work: A Review Of Creswell’S Research Design: Qualitative, Quantitative And Mixed Methods Approaches, Monanol Terfa Chali, Shimekit Kelkay Eshete Mr., Kenenisa Lemi Debela Dr.

The Qualitative Report

In reviewing the fourth edition of John Creswell’s Research Design: Qualitative, Quantitative and Mixed Methods Approaches (2014), the reviewers found this book to be a comprehensive guide for researchers in the field of social and academic management. They also observed that Creswell expertly explained the concepts described in this book and supported the theories with practical qualitative, quantitative, and mixed approach.

A Study On The Effect Of Emotional Efforts Of Academicians In Tourism Departments On Job Stress, Hasan O. Seyhanlioglu, Sevki Ulema

Journal of Mediterranean Tourism Research

The aim of this study is to examine the emotional labor and job stress levels of tourism academicians who train sector managers. The t-test and One-Way ANOVA analysis were conducted to determine whether there is a difference between the quantitative data collected from 346 individuals working as academicians in tourism departments operating in Turkey and the demographic characteristics of the variables. In addition, explanatory factor analysis was performed for the emotional labor scale. As a result, it has been observed that the stress level is high in academicians who have just started their profession.

Feeling The Heat: Climate Change Is Becoming A Big Factor In Business Decision-Making, Risk Assessment, Candace Beeke, Sahan Dissanayake, Jennifer Price, Moss Adams

Economics Faculty Publications and Presentations

Portland Business Journal Publisher and President Candace Beeke spoke recently with PSU’s Sahan Dissanayake and Jennifer Price, with Moss Adams, about the direct and indirect effects of climate change on business, along with the physical impacts and economic hazards. Here are their insights.

Exploring The Barriers, Opportunities, And Motivation For Agricultural Entrepreneurship Of Rural Colombian Students Who Participated In Dual-Credit Programs, Carlos A. Parra, Neil Knobloch

Journal of International Agricultural and Extension Education

Rural Colombian college students may be interested in pursuing entrepreneurship activities to improve their future and livelihoods. College students who participated in a dual-credit program as high school students completed a questionnaire to assess their motivations to participate in agricultural entrepreneurship activities and the barriers and opportunities to participate in rural entrepreneurship activities. We found that students were motivated to participate in entrepreneurship activities because of their motivations to be their own boss and job security. At the same time, the rural students perceived political and structural barriers as important to be addressed to develop entrepreneurship projects. Finally, participants agreed …

The Impact On Gay Men Of Support And Enforcement Of Workplace Dei Policies: A Meta Analysis, Steven M. Vega

Student Theses and Dissertations

The poor enforcement of workplace DEI policies affects gay men in ways that are unique and invite close attention. The nature of the impact of missing or unsupported DEI policies on gay men has been widely debated in the field of human resources and communication studies, with scholars such as David Wicks, Helen Seitzer, James Ward, and Diana Winstansley arguing that these effects include lasting negative mental and physical health effects and discomfort with self-disclosure in the workplace. However, the existing research on this topic has not sufficiently considered the effects of the poor enforcement of workplace DEI policies side …

Lessons Learned: Kevin Stiroh, Mercedes Cardona

Journal of Financial Crises

Kevin Stiroh was head of the Financial Sector Analysis Supervision Group at the Federal Reserve Bank of New York (FRBNY) during the Global Financial Crisis of 2007–2009 (GFC). At the FRBNY, Stiroh was a leader in the design of the “stress test” for the banking system, the Supervisory Capital Assessment Program (SCAP). In the aftermath of the GFC, members of the FRBNY, including Stiroh, drafted a report on systemic risk and bank supervision, laying out lessons learned from the crisis and their recommendations. In February 2021, Stiroh transitioned from the FRBNY to a leadership position with the Federal Reserve Board …

Lessons Learned: Gaurav Vasisht, Sandra Ward

Journal of Financial Crises

Gaurav Vasisht served as assistant counsel, banking and financial services, to the governor of New York during the Global Financial Crisis of 2007–2009 (GFC). In his role, Vasisht set the governor’s agenda for banking and financial policy and oversaw the regulatory and legislative priorities of the state banking and insurance departments. Vasisht played a pivotal role in developing and drafting consumer protection legislation, particularly as it related to housing foreclosures at the time of the crisis. This Lessons Learned is based on an interview with Vasisht that occurred on September 27, 2019.

Lessons Learned: Veerathai Santiprabhob, Maryann Haggerty

Journal of Financial Crises

Veerathai Santiprabhob was the governor of the Bank of Thailand from 2015 to 2020, a period that included the onset of the COVID-19 pandemic. Earlier in his career, he was an economist at the International Monetary Fund. At the time of the 1997–1998 Asian Financial Crisis, he returned to his home country to take a position at the Ministry of Finance. There, he was involved with the government response to that financial crisis. From 2000 to 2015, he held private-sector finance jobs before going to lead the Bank of Thailand. This Lessons Learned is based on an interview with Santiprabhob …

Lessons Learned: Erik Sirri, Mercedes Cardona

Journal of Financial Crises

Erik Sirri served as director of the Division of Trading and Markets at the US Securities and Exchange Commission (SEC) from 2006 to 2009. In his post, he was responsible for matters relating to the regulation of stock and option exchanges, national securities associations, brokers-dealers, clearing agencies, transfer agents, and credit rating agencies. Before joining the SEC in 1996, he was an assistant professor of finance at the Harvard Business School from 1989 to 1995. Sirri served as the SEC’s chief economist until 1999, before returning to academia. He is currently a professor of finance at Babson College. His research …

Lessons Learned: Claudia Sahm, Mercedes Cardona

Journal of Financial Crises

Claudia Sahm was a principal economist in the Division of Research and Statistics of the Board of Governors of the Federal Reserve System from 2007 to 2017 and section chief for the Consumer & Community Development section in the Division of Consumer and Community Affairs from 2017 to 2019. Her work focused on macro forecasting; she also researched household behavior and responses to fiscal stimulus. While at the Fed, she proposed the Sahm Rule, a gauge to call the start of a recession, based on an average of the unemployment rate. The rule is part of Sahm’s work on the …

Lessons Learned: Hiroshi Nakaso, Maryann Haggerty

Journal of Financial Crises

Hiroshi Nakaso joined the Bank of Japan (BOJ) in 1978, rising to deputy governor in 2013. He was instrumental in addressing Japan’s domestic crisis of 1997 and its response to the Global Financial Crisis (GFC). He retired from the bank in 2018 and has since served as chairman of the Daiwa Institute of Research in Tokyo. This Lessons Learned summary is based on a November 2021 interview with Nakaso

Lessons Learned: Deborah Perelmuter, Mercedes Cardona

Journal of Financial Crises

Deborah Perelmuter has spent more than three decades with the Federal Reserve System. In 2008, as senior vice president at the Federal Reserve Bank of New York (FRBNY) and co-head of Capital Markets Analysis and Trading (CMAT) within the Markets Group, she was tasked with setting up the operational details of the Term Securities Lending Facility (TSLF). The TSLF auctioned Treasury securities to primary dealers in exchange for less liquid collateral to provide liquidity to those firms during the Global Financial Crisis of 2007–2009. Perelmuter became senior financial stability adviser within the office of the director in the FRBNY’s Research …