Business Commons^™

Best Practices For Reducing Construction Accidents Involving Hispanic Construction Workers, Michael E. Asuquo, Khalid Siddiqi

The Professional Constructor

The objective of this study was to determine best practices for reducing accidents among Hispanic construction workers. It was hypothesized that language barrier between the Hispanics and American workers contributed immensely to high rate of construction accidents on industrial projects. Accident case studies and questionnaire survey were both used. Data was collected through semi-structured interviews with Hispanic workers involved in industrial construction projects in Metro Atlanta. Findings from the study concluded that most accidents involving Hispanic workers were caused due to lack of communication from supervisors, ignorance of workers on work procedures, lack of equipment training, and worker negligence. Language …

Construction Management Internship: A Key Opportunity For Assessment And Continuous Curriculum Improvement, James S. Vaux, Bree Dority, Dana E. Vaux

The Professional Constructor

The internship is an integral part of most Construction Management curricula. Studies have noted the importance and reciprocal value of internships for the student, the employer, and the academic program. However, to date, no studies have specifically outlined the value internships provide to the CM program for assessment and evaluation. This paper examines the value of the CM internship as an indirect measure to assess and incorporate change into program curricula. With 10 years of qualitative and quantitative data collected from CM student interns, industry employers, and university internship supervisors, this study supports that CM internships are a valuable tool …

Tax Risk, Corporate Governance, And The Valuation Of Tax Avoidance Across Philippine Firms: How Do Investors Value Corporate Tax Avoidance?, Christine E. Ang, Shawn Luther S. Chan, Sean Ellison G. Sow, Siegwald K. Yap, Madeleine B. Estabillo, Anne Go, Angelo A. Unite

Angelo King Institute for Economic and Business Studies (AKI)

Tax avoidance has traditionally been thought to enhance firm value because it generates cash savings for reinvestment or distribution to shareholders. More recent literature, however, suggests that tax avoidance valuation may not be so simple. Desai and Dharmapala (2009) introduced the “agency perspective” on tax avoidance, arguing that investors consider the risk of tax avoidance as opening opportunities for managers to extract rents from their firms. Positive tax avoidance value would therefore be conditional on good corporate governance quality. Drake et al. (2017) introduced yet another dimension—tax risk—to the valuation of tax avoidance, arguing that tax avoidance that comes with …

Organizational And Team Culture As Antecedents Of Protection Motivation Among It Employees, Shwadhin Sharma, Eduardo Aparicio

College of Business Faculty Publications and Presentations

The rapid development of technology and information systems has led to higher information security-related issues in an organization. The age of remote working (i.e., telecommuting) has further increased information security related incidents that need to be adequately addressed. This paper extends the protection motivation theory by drawing insights from organizational and institutional theory literature to examine how organizational culture and subcultures such as team culture impact information security compliance. The primary objective of this study is to understand the impact of the dimensions of organizational culture and team culture on employees’ perceived threats and coping motivation associated with information security …

Insider Trading Restrictions And Real Earnings Management: International Evidence, Jiwei Wang, Yuanto Kusnadi, Jiwei Wang, Yujie Wang

Research Collection School Of Accountancy

We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the substitution hypothesis, in that managers have incentives to substitute accruals earnings management for real activities earnings management. This effect is found to be more pronounced for firms in countries with more restrictive insider trading regulation. Our result is robust to alternative measures of real activities earnings man- agement and insider trading restrictions, alternative sub-samples, alternative regression specifi- cations, and controlling for …

Subsidiary Governance And Corporate Tax Planning: The Effect Of Parent-Subsidiary Common Directors And Offficers, Xin Wang, Yongxin Xu, Liandong Zhang, Gaoping Zheng

Research Collection School Of Accountancy

Top executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax-planning opportunities and coordinate tax arrangements. Using the mandatory disclosure of top executives' subsidiary positions for Chinese listed firms, we find that effective income tax rate is lower for firms with common D&Os. The tax-saving effect is stronger for firms with more intangible assets and with related-party transactions involving subsidiaries. The effect is also stronger when common D&Os have positions …

Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Three Lenses Of Contrapower Sexual Harassment, Michael L. Ekema

Dissertations, Theses, and Capstone Projects

Contrapower sexual harassment refers to sexual harassment incidents where the perpetrator has less formal power within the organization than the person being victimized. Although the potential for inverse power dynamics were already identified in the early stages of sexual harassment research, the prevalence and antecedents of contrapower sexual harassment have rarely been examined. In addition, prior sexual harassment research has overwhelmingly prioritized gender as the focal variable of interest. This dissertation seeks to contribute to the literature on workplace incivility, organizational deviance, and counterproductive work behaviors by looking at contrapower harassment through three different lenses: The perspective of harassment targets, …

Essays In Asset Pricing, Muhammed Yonac

Dissertations, Theses, and Capstone Projects

This dissertation consists of three essays in asset pricing with the common theme of return predictability.

Chapter 1: This chapter introduces the motivation, results, and structure of the dissertation.

Chapter 2: I examine the relation between the social ties between firms' headquarters locations and co-movements between their fundamentals and stock returns. The evidence indicates that firms in the same industry with socially connected locations exhibit co-movement in fundamentals and stock returns that exceed those without socially connected locations. However, the stock returns reflect the location information with a lag. To exploit this lagged relationship, we form portfolios that buy (sell) …

Lost In Digitization: Physical Products Are Vessels For Social Meaning, Oden H. Groth

Dissertations, Theses, and Capstone Projects

The explosion in digitization means that consumers increasingly have the opportunity to choose between digital and physical versions of products — for example, between an eBook and a paperback book. However, despite the popularity of digital objects, many people nonetheless prefer physical equivalents. This dissertation explores one reason why this may be the case; namely, that physical versions of objects and products are better vessels for social meaning. In chapter 1, explore the specialness of physical objects, and posit that materiality is critical for holding and embodying significance. In chapter 2, I investigate the effects of product format on perceptions …

A Survey Study Of Speech-Language Therapists’ Experiences With Teletherapy At The Onset Of The Covid-19 Crisis, Jason A. Rosas

Dissertations, Theses, and Capstone Projects

The present study aimed to understand how delivering pediatric treatment services via ‘teletherapy’ affected speech-language therapists (SLTs) during the initial outbreak of the COVID-19 pandemic crisis in 2020. SLTs reported on their experiences with the change from in-person to remote service delivery via two national surveys distributed at the start of the pandemic between April 2020 and July 2020. To explain SLTs’ survey responses, this dissertation introduced the Professional Adaptation Model (PA Model). The PA Model facilitated evaluation of the SLTs’ professional environment and the psychological constructs of their professional identity believed to influence the transition to speech-language teletherapy. Specifically, …

Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon

Dissertations, Theses, and Capstone Projects

This paper addresses how firms cater to bondholders’ demand for additional information by examining capital expenditure (capex) forecasts prior to bond issuance. While bondholders’ demand for additional information incentivizes firms to be more transparent, the importance of macroeconomic factors and comparable bonds outstanding in bond pricing might, however, decrease the benefit of additional disclosure. Using the difference-in-differences approach, I document that firms provide more capex forecasts prior to bond issuance. This increase in capex forecasts is detected when bonds are issued for capital expenditure purposes or when investment-restricting covenants protect bondholders. Next, I find that firms provide more conservative capex …

The Effects Of Network Structure And Social Information On Contribution Performance On Crowdfunding Platforms: An Experimental Investigation, Yanni Hu

Dissertations, Theses, and Capstone Projects

The long-term potentiality of online communities and activities depends critically on contribution behaviors of online individuals. In this dissertation, this study deepen and extend our understanding of contribution behavior by applying contributions to crowdfunding platforms, whereas social networks, social information, and social influence affect people’s contribution decisions, which in turn influences their contribution performances. Specifically, this study looked into how contribution behavior at crowdfunding platforms is shaped at a fundamental level of social interactions initiated by social and information technologies on contribution performance, using online and natural experiments as study methodologies.

Examining the effects brought by online social interactions on …

Reporting On An Examination Of Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting (Soc 1), September 1, 2022; Auditing Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Value Of Nfts, Angelina Tham

Dissertations, Theses, and Capstone Projects

Non-fungible token stories have flooded the media since the beginning of the COVID-19 pandemic. NFTs have changed the public’s views on art, finances, and the self. The emergence of Web 3 redefined ways of self expression with the help of NFTs. What are NFTs, how are they valuable, and how will they shape the future of digital art? The data visualization for this project indicates that the most popular type of crypto art is in the style of a profile picture. The discussion suggests that NFTs are in their infancy and there will be more to come from digital art, …

The Euro And Bumps In The Road: Historical Patterns Of Nonresident Holdings In Eurozone Bonds, 1980–2018, Michael H. Scarlatos

Dissertations, Theses, and Capstone Projects

A developed bond market which attracts nonresident investors both enables and reflects a host currency’s transition from domestic to international status. My analysis of historical private nonresident holdings of Eurozone portfolio debt securities spanning the euro’s 1999 creation and its subsequent 2008 crisis reveals diverging patterns.

This analysis, complemented by coefficient stability tests, discovers that the conversion of national currencies to the euro was reflected by a pickup in nonresident holdings of bonds issued by countries adopting the euro, especially those of the periphery (Portugal, Ireland, Italy and Spain) relative to the core (Germany, Austria, Belgium, Finland, France, and the …

A Modern Guide To Tourism Economics, Chapter 1: Introduction, Robertico Croes, Yang Yang

Faculty Scholarship and Creative Works

This Modern Guide captures the evolution of foundational tenets, theories, frameworks and models that buttressed tourism economics into an evolving discipline, shining light on both new and old approaches. It systematically examines current and future trends and issues related to new economic perspectives, consolidating the notion of tourism economics as a discipline.

Reducing Property Taxes For Agriculture: Diffusion Of Use-Value Assessment Policy Across The United States, John E. Anderson, Seth H. Giertz, Shafiun N. Shimul

Department of Economics: Faculty Publications

We analyze the spread across the fifty states of use-value assessment (UVA) programs applied to agricultural and rural land for property tax purposes. Taxing land based on the value associated with its current use in agriculture rather than its full market value can confer substantial tax savings for landowners, affecting land use patterns. Using time-to-event models, we find that the secular trend toward urbanization across all fifty states was a driving force behind the spread of UVA policies. In particular, increasing secular trends in agricultural land values (associated with urbanization) provide a strong motivation for agriculture to pursue UVA, and …

Innovation Culture Assessment: An Exploratory Diagnosis Of A Taiwanese Manufacturing Company, Yong Keong Tay

Dissertations and Theses Collection (Open Access)

The purpose of this research study is to better understand how manufacturing firms in Asia are trying to make innovation work and the challenges they are facing in creating and capturing new value. Based on a real-life case study of a medium-sized OEM lock manufacturer in Taiwan (“3ST”), the study sheds light on key building blocks of a robust corporate innovation culture with focus on ‘Values’, ‘Behaviours’, ‘Climate’, ‘Resources’, ‘Processes’, and ‘Success’, using a valid and reliable diagnostic innovation culture framework developed by Rao & Weintraub (2013).

Besides the identification of critical gaps in 3ST’s innovation culture based on Rao …

A Study On The Impact Of Technological Innovation Attributes On Listing Success Rate And Post-Listing Performance, Yijun Xu

Dissertations and Theses Collection (Open Access)

"Key and core technology" enterprises form the backbone of great powers. China’s STAR Market (technological innovation board) is committed to implementing strategies that will lead to technological innovation-driven sustainable development and strengthen the country by building a secure and independent industrial chain that can support the development of cutting-edge technology. From the outset, the STAR Market put forward clear requirements for "key and core technology" enterprises. The technological innovation attributes of the enterprises listed on the STAR Market are the most essential core characteristics, but a question arises as to how best to evaluate their technological innovation attributes. Are these …

Nudging Social Online Referrals: Evidence From A Randomized Field Experiment, Qian Zeng

Dissertations and Theses Collection (Open Access)

With the rise of social commerce platforms and customer engagement in online products and services, firms are focusing their attention on effective social online referral program to encourage customers’ online referral behaviors to grow their customer base. Hence, how to influence customers to participate in online referral is a matter of the utmost importance to firms. However, little empirical research has examined the impact of online referral program on customers’ online referral on social commerce platform. To close this research gap, this dissertation investigates the effectiveness of digital nudging for consumers’ social online referral on social commerce platforms.

Working with …

Research On A Suitable Upstream Traceability Model For The Natural Rubber Supply Chain In Thailand, Specifically For Rib-Smoke-Sheet (Rss), Beh Kok Fong

Dissertations and Theses Collection (Open Access)

Traceability is the first step to gain visibility in the supply chain and can be used to meet different purposes. Similar to other agriculture crops, the natural rubber industry faces reputational damage due to deforestation, land grab, loss of biodiversity and non-compliance with environmental standards occurring in the upstream. The introduction of new social and environmental regulations accelerates the need for traceability. Reflecting on the importance of environmental and social considerations, this industry is looking at traceability to identify the historical trends leading to the present sustainability state and any ongoing sustainability risks in the upstream to enable downstream users …

Strategic Disclosure And Debt Covenant Violation, Thomas Bourveau, Derrald Stice, Rencheng Wang

Research Collection School Of Accountancy

This study examines how managers change their forecasting behavior as a debt covenant violation approaches. Using a sample of firms that disclose a debt covenant violation (DCV) in their financial statements, we find that management forecasts are more optimistic in the period leading up to a DCV, and this result is not driven by managers’ unintentional forecast bias. Additionally, we find that managers who are more optimistic in their forecasts also take on more risk and increase dividend payouts before violations, consistent with managers strategically using earnings forecasts to justify their activities favorable to shareholders but likely to be curtailed …

Headquarters Report: Inspire! Support! Lead! With The 2022 Leadership Forum, Karen Burgess Cae

The Journal of the Michigan Dental Association

The Michigan Dental Association highlights the importance of volunteer leaders in the organization's success and the satisfaction of its membership. The in-person Leadership Forum for 2022 offers an exciting lineup, including topics on dental practice trends, legislative action, inclusion, and hot topics in organized dentistry. Breakout sessions cover leadership development, time management, emotional intelligence, and component engagement. Whether experienced or new to volunteer leadership, attending the Leadership Forum provides opportunities for personal and professional growth. Additionally, the article mentions various leadership opportunities available for members and encourages recognition through the MDA Committed Colleague program.

The Promise Of The White Coat, Christopher J. Smiley Dds

The Journal of the Michigan Dental Association

This month’s editorial discusses the significance of the White Coat Ceremony in dental education, symbolizing a promise to uphold the profession with compassion and ethical standards. Dr. Smiley reflects on the challenges of teaching lasting ethical behavior and emphasizes the importance of personal values. He shares a real-life case of a classmate's unethical behavior leading to legal consequences, highlighting the role of peers in upholding ethical standards. The editorial encourages clinicians, whether they had a formal White Coat ceremony or not, to embrace the symbolic white coat as a daily reminder of their commitment to ethical patient care.

Dean’S Report: University Of Michigan School Of Dentistry Advancing Dental Education And Oral Health Science Is Our Passion And Mission, Jan Hu Bds, Phd

The Journal of the Michigan Dental Association

The Dean of the University of Michigan School of Dentistry, Jan Hu’s annual report to our readers, highlights the school's dedication to dental education and oral health science. The report underscores the school's commitment to maintaining high standards in the face of changing times. Key Highlights:

1. Educational Normalcy: Despite the challenges posed by the pandemic, the school has returned to a sense of normalcy in educating DDS, dental hygiene, and graduate students. Stringent infection control measures are still in place.
2. Vibrant Research: The school's research endeavors remain strong, with over 200 papers, articles, and reviews published in prestigious academic journals …

Cost-Benefit Analysis Of The Saudi Land Bridge Project, Faris J. Alotaibi

Theses and Dissertations

Projects are the backbone of economic thrive of nations, especially infrastructure projects. It’s counted as the base layer of allowing economic trade between beneficiaries. Railway projects have always been a huge element in increasing trade operations between Saudi Arabia and the rest of the world, by providing an efficient and environmentally friendly way that is capable of hauling large loads of exports all the way to the seaports and from there to the rest of the world. The Saudi land bridge project will cost about $11 billion and will provide a new link between the existent railway in the eastern …

Staff Matters: Should You Create A Combined Pto Bank?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Consider consolidating separate leave banks into a combined Paid Time Off (PTO) system to simplify administration and boost employee flexibility. PTO allows staff to use their leave days for any purpose without providing a reason. While it fosters trust and personal accountability, it may lead to employees saving days for vacations and working while sick. A PTO policy should address availability, employee type, coordination, and communication to encourage PTO utilization, prevent burnout, and enhance work-life balance.

10-Minute Ebd: Does Articaine Compared To Lidocaine Result In A Higher Risk Of Paresthesia?, Ben Balevi Dds, Msc

The Journal of the Michigan Dental Association

This Evidence-Based Dentistry column examines whether articaine, when compared to lidocaine, increases the risk of paresthesia in adults undergoing dental block anesthesia. After conducting a comprehensive literature search, the evidence suggests that 4% articaine may enhance the probability of achieving profound block anesthesia, with a very low risk of paresthesia, comparable to other dental local anesthetics. Considering this evidence in conjunction with the patient's preferences and values is crucial when making clinical decisions.

J Mich Dent Assoc September 2022

The Journal of the Michigan Dental Association

Monthly, The Journal of the Michigan Dental Association brings news, information, and feature articles 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:

• Annual reports to our readers from each of our state dental schools.
• A 10-Minute EBD column on the use of Articaine local anesthetic.
• News you need, an Editorial and regular department articles, Dentistry and the Law, Staff Matters, Advocacy, Headquarters Report and component news.

This issue also includes one article reprinted with permission.

• Student A by ADA Trustee …