Business Commons^™

Essays On Financial Materiality Of Corporate Social Responsibility And Corporate Strategies, Yang Lan

Dissertations and Theses Collection (Open Access)

This dissertation investigates how the endorsement of certain social activities by CSR standards impacts stakeholders’ interpretation on firms’ motivation of doing CSR and how managers make decisions on which specific CSR activities they would like to participate in. The first essay examines how the standards release of CSR by Sustainability and Accounting Standards Board (SASB) affects the relationship between material CSR and firm performance outcomes in terms of stock returns (for investors) and sales growth (for customers), through shaping investor and customer perceptions on the motivation underlying a firm’s material CSR activities. I further argue that a sharp increase in …

Two Studies Exploring The Effects Of Ageing Cohorts And Channel Usage On The Antecedents And Consequence Of Customer Satisfaction, Yongchang Chen

Dissertations and Theses Collection (Open Access)

A rapidly ageing customer base, and an acceleration in the adoption of self-service technologies (SST) are two major trends which are set to have an increasing impact on how companies manage and satisfy customers. While there has been a rich body of work studying the effects of ageing and SST usage on customers, research on how they might affect cumulative satisfaction appears to be limited. The ageing literature tends to focus on cognition and decision-making processes, while SST research tends to be narrowly focused on SST evaluation and adoption. Our understanding on how ageing affects how satisfied customers are with …

Unrestricted Factor Analysis: A Powerful Alternative To Confirmatory Factor Analysis, Jan-Benedict E.M. Steenkamp, Alberto Maydeu-Olivares

Faculty Publications

The gold standard for modeling multiple indicator measurement data is confirmatory factor analysis (CFA), which has many statistical advantages over traditional exploratory factor analysis (EFA). In most CFA applications, items are assumed to be pure indicators of the construct they intend to measure. However, despite our best efforts, this is often not the case. Cross-loadings incorrectly set to zero can only be expressed through the correlations between the factors, leading to biased factor correlations and to biased structural (regression) parameter estimates. This article introduces a third approach, which has emerged in the psychometric literature, viz., unrestricted factor analysis (UFA). UFA …

Managerial Trustworthiness And Buybacks, Sterling Huang, Kaisa Snellman, Theo Vermaelen

Research Collection School Of Accountancy

CEO trustworthiness is positively related to long-term excess returns after buyback announcements. When the CEO is trustworthy, statements that the stock is undervalued are more credible. CEO trustworthiness is initially measured by the extent to which people in the county where the company headquarters is located trust each other. Further, the positive impact of trustworthiness on excess returns is higher when the CEO has been a long-term resident of a high-trust county, and correspondingly, trustworthy CEOs are less likely to be accused of financial misreporting. Our conclusions are confirmed when we use alternative measures of trustworthiness such as employee trust …

Short Interest And Corporate Investment: Evidence From Supply Chain Partners, Xia Chen, Guojin Gong, Shuqing Luo

Research Collection School Of Accountancy

Short interest contains valuable information about a firm’s business fundamentals. We investigate whether such information affects business partners’ real investment decisions in the supply-chain setting. We predict and find that a supplier’s future investments (including inventory, R&D, and tangible asset investments) decrease with its customer’s current short interest. This negative relation is stronger when the supplier faces greater difficulty in assessing its customer’s business fundamentals and when short interest is more likely to indicate longlasting deterioration in the customer’s fundamentals. Additional analysis does not support the alternative explanation that the supplier adjusts investments in response to unfavorable information obtained via …

Dentistry And The Law: Purchase Price Allocation When Selling Your Practice, Dan Schulte Jd

The Journal of the Michigan Dental Association

This Dentistry & the Law column advises a dentist on the importance of carefully considering the purchase price allocation when selling a dental practice. While the initial letter of intent may contain such terms, the author emphasizes that they are not binding, and negotiations on the purchase agreement will determine the final allocation. The article highlights the significance of tax implications for both the seller and the buyer, urging involvement of an attorney and accountant in the process. The Internal Revenue Code's requirements for purchase price allocation and potential tension in negotiations are discussed, emphasizing the need for informed decision-making.

Yes, The Mda Stands For Something, Michael G. Maihofer Dds

The Journal of the Michigan Dental Association

In the President's address, Dr. Maihofer responds to concerns about the MDA's relevance, outlining four key points that emphasize its commitment to ethical dentistry, continuous education, advocacy, and adapting to changing professional needs. He highlights the MDA's role in opposing dental therapy, advocating for tax repeals, and promoting diversity, equity, and inclusion. Dr. Maihofer encourages member participation, emphasizing the collective strength of the MDA community. The address expresses gratitude to various contributors, including predecessor Dr. Steve Meraw, President-elect Dr. Vince Benivegna, the Board of Trustees, MDA staff, volunteers, and his wife, Denise.

The Mda Public Education Campaign: An X-Ray View, James Pond, Matt Maguy

The Journal of the Michigan Dental Association

The MDA Public Education Campaign has achieved significant engagement, surpassing previous milestones in video views and Find-a-Dentist searches. The article delves into the campaign's success, emphasizing its educational focus and strategic use of digital platforms. It explores the campaign's structure, target audience, and the integration of the Find-a-Dentist tool. With a shift from traditional TV commercials to digital advertising, the campaign's adaptability and real-time metrics are highlighted. The piece concludes by providing insights into the campaign's funding, oversight, and the content of the 2022 initiatives.

J Mich Dent Assoc June 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 June 2022 issue, the reader will find the following original content:

• A cover feature on the MDA Public Education Campaign
• A 10-Minute EBD, "Are Neoplasms a Risk for Peri-Implantitis?"
• A feature on "The President’s Address to the House of Delegates"
• News you need: an Editorial, a Headquarters Report, Facts about MDA Peer Review, and regular department articles, Dentistry and the Law, Staff Matters, Advocacy, and component news …

Headquarters Report: Without Mda Advocacy, Michigan Dentistry Would Look Very Different, Karen Burgess Cae

The Journal of the Michigan Dental Association

This Headquarters Report reflects on the impactful advocacy efforts of the Michigan Dental Association (MDA) over the past three years. Highlighting various scenarios, the report envisions a different landscape for dentistry in Michigan without MDA advocacy. The article emphasizes the critical role played by MDA in addressing issues related to COVID-19, regulations, funding, public protection, and dental policies. The advocacy initiatives have not only protected dental professionals but have also ensured the best interests of the public, contributing to a resilient and thriving dental community in Michigan.

The Teacher, Yoga, And The Third Eye, Christopher J. Smiley Dds

The Journal of the Michigan Dental Association

This editorial discusses a dental assistant's concern about a teacher promoting unfounded claims about fluoride and the "third eye" concept, impacting students' choices. The author explores the dubious origins of the third eye idea, referencing a yoga article, and emphasizes the importance of evidence-based approaches in dental care. Drawing from historical examples and challenges in patient beliefs, the editorial stresses the need for clinicians to blend scientific evidence, expertise, and patient preferences in a patient-centered approach. The author advocates presenting valid, reliable information in plain language to empower patients in making informed decisions and highlights the obligation to provide care …

Cultural Change Shapes The Sustainable Development Of Religious Ecotourism Villages In Bali, Indonesia, I. Gusti Ayu Purnamawati, Ferry Jie, Saarce Elsye Hatane

Research outputs 2022 to 2026

This research aims to determine the impact of technology, commitment, and cultural change on the sustainable development of religious ecotourism villages. This study utilized quantitative research methods. The sampling technique used was random sampling, determined by the slovin formula—data collection techniques through the distribution of questionnaires and measurement using a Likert scale. The study was done in an ecotourism village in Bali Province with a population of 155 individuals, and the sample size was 100. The Structural Equation Model using WarpPLS 5.0 software modelling was used for the statistical analysis. The results demonstrate that the technology and commitment variables have …

The Imbalance Of Food And Biofuel Markets Amid Ukraine-Russia Crisis: A Systems Thinking Perspective, Zahra Shams Esfandabadi, Meisam Ranjbari, Simone Domenico Scagnelli

Research outputs 2022 to 2026

The Ukraine war has immensely affected both food and energy systems due to the significant role of Russia in supplying natural gas and fertilizers globally and the extensive contribution of both Russia and Ukraine in exporting grains and oilseeds to the international markets. Hence, the Ukraine-Russia conflict has resulted in a shortage of crops and grains in the food market, especially in Europe, causing speculations if these resources should still be used for biofuel production (1st Generation). However, the International Energy Agency has warned that lowering biofuel mandates could result in rising petroleum demand and supply concerns. In light of …

Branding The Cal Poly Transfer Center, Ryann Joy Swift

Graphic Communication

The Cal Poly Transfer Center was established in 2020 in the midst of an ongoing pandemic; naturally, this led to the challenge of building recognition and engaging Transfer students with the center. As the first and only graphic designer, I saw an opportunity in creating the visual foundation for this organization, one that could be well understood and built upon by future designers. This is important as the Transfer Center is quite unique in its specific demographic of transfer students; they fall under an older age group and I want to create said foundation that reflects this; mature, professional, modern. …

E-Commerce Brand Design And Website Prototyping, Ashley J. Tuliau

Graphic Communication

MJ Swim is an e-commerce brand and website concept with a focus on customizable products and individualized sizing. Most online swimwear companies follow a fast-fashion business model which prioritizes mass production and offers affordable prices. However, aside from the many environmental consequences of this, fast fashion leaves large disparities in clothing quality, sizing accuracy, and product uniqueness. My primary goal was to create a dynamic website that would be flexible across a variety of devices and allow for optimal product customization. My secondary goal was to create a strong and inclusive brand identity that would thrive in a solely online …

"Yay Area Fest" Proposal, Taira Tyler Matsuzaki

Graphic Communication

As an avid hip-hop music lover and producer, I always envisioned the creation of my own hip-hop festival theme and lineup. I used my senior project as an opportunity to execute this vision while showcasing all of the skills I have acquired as a Graphic Communication student. My project encompasses the creation of a marketing flyer, website prototype, app prototype, and social media animation for a hypothetical hip-hop festival. These deliverables highlight my abilities in learning new tools, graphic design, UI/UX design, and project management.

Mother Lou Studio: Branding For A Handcrafted Jewelry Business, Amanda K. Hall

Graphic Communication

In the height of the pandemic I gained interest in jewelry-making. Needing a new hobby, I researched the many methods of making jewelry and soon began practicing the craft. Sand casting became a form of meditation, and I hope to gain more experience in silver smithing in the near future. For my senior project, I wanted to combine my personal, creative abilities with the skills I have learned through my Graphic Communication courses. This project showcases my design and business skills, while building a unique brand that will be a part of my future career.

Take Flight Music Festival Branding, Maxwell Bo Chen, Jake Oxenham

Graphic Communication

We created a branding and design campaign for the Take Flight music festival on campus. The project covered many aspects of event creation and marketing such as name, logo, content creation, social media, printed media, vendor outreach, and administration outreach. All these pieces had to work together to create a strong and cohesive brand image for this event which would help ensure a successful turnout and event overall.

Ramble: Travel Journal Application Concept, Christine Elizabeth Curulla

Graphic Communication

The purpose of this project is to provide an easier and more engaging way for study abroad students to document their experiences. I wanted to collect data on the effectiveness of student journaling while abroad, and identify ways to improve the process through a mobile application.

Ramble is a social app I designed that provides a new question or prompt each day to encourage more frequent, fun journaling while traveling, and connection with others at home and abroad. Ramble solves problems that accompany traditional journaling by making the journaling process more accessible and requiring less time from the user.

Talia Cooks 4 You: Brand And Product Development, Shannon L. Brierty

Graphic Communication

I created a Cookbook for Talia because I wanted to incorporate easy to follow recipes and helpful techniques to teach food science basics. She is a fourth-year Food Science major with a concentration in Culinology. Her love for cooking and baking led her to food science, which has changed the way she sees food and cooking for the better. She has a significant following so I wanted to create a brand for her that she can build off of in the future. My three deliverables for this project are a physical cookbook, marketing for her product, and a website to …

Jujutsu Persuasion: Learning How To Coopt With Another’S Values, Robert D. Costigan, Kyle Brink

Open Access Publishing Support Funded Articles

The purpose of this pedagogical paper is to present three innovative exercises that foster learning of oral-persuasion skills at the undergraduate and graduate levels. Namely, business students are instructed to frame their arguments on delicate issues with the other person’s values. The technique is called jujutsu persuasion because it uses an adversary’s force (i.e., their key values) against them, instead of attempting to persuade with one’s own values. Prior research has shown that jujutsu persuasion can moderate the other person’s more extreme attitudes and reduce their defensiveness. Using Bloom’s Taxonomy as a framework, the first exercise develops knowledge and understanding …

Examining Self-Efficacy Change As A Mediator Between Goal-Performance Discrepancy And Self-Set Goal Change, Kyle Brink

Open Access Publishing Support Funded Articles

This study investigates student goal setting in the undergraduate classroom environment. More specifically, this field study attempts to clarify the relation between goal-performance discrepancies and self-set goal change by examining student self-efficacy change as a mediator variable. Learning goal orientation and performance goal orientation were tested as moderators of the relationship between goal-performance discrepancy and self-efficacy change. The results clarify the goal-setting process over time, and the important role of student self-efficacy in goal revision and self-regulatory processes. Implications for instructors in higher education are discussed.

Leadership Failures That Lead To Poor Organizational Performance, Brahaspattie Annie Singh

Doctoral Dissertations and Projects

Our world continues to change rapidly because of globalization and internationalism thus has become more multicultural and diverse that strong and effective leadership was needed in the workforce. The real estate industry has changed as well and continues to change because of multiculturalism. The effects of COVID-19 placed burdensome restrictions and regulations both from the state and city levels that firms must follow in order to function internally and externally to market properties. The effects of COVID-19 will forever change the way business is done as usual, where the general business practice must include a constant of new critical change …

The Effects Of Leadership Organizational Culture On Employee Performance Resulting In High Turnover, Low Morale, And Decreased Productivity, Damon Brown-Crawford

Doctoral Dissertations and Projects

The restaurant industry continues to lose billions of dollars in revenue due to the failure of leadership to develop and establish strong working cultures which has led to high employee turnover, low morale, and a decreased productivity. A major leadership problem exists in the restaurant industry in the Southeastern United States as strategies, theories, and cases have impacted the applications applied in the restaurant business world. The study has been purposed and influenced by a qualitative approach, utilizing a case study to gain knowledge of the reasons for the failure of leadership in establishing a strong working culture in restaurants …

Effect Of Supervisor Bias On Performance Motivation During Incentive-Based Performance Reviews, Jessica Lace Burrell

Doctoral Dissertations and Projects

The effectiveness of performance appraisals concerning employee motivation and organizational outcomes has had a prominent presence in research over the years due to concerns about how failed appraisal processes hinder performance improvement, human resource functions, and corporate objectives. How employees perceive the review process plays a significant role in whether or not the method will deliver the intended motivators, such as feedback and job satisfaction. This study will focus on how perceptions of bias influence an employee’s drive to perform in the future among Certified Nursing Assistants (CNAs) within three Promedica skilled nursing facilities in Pittsburgh, Pennsylvania.

Lmx, Leadership Style, And Retention In Southeastern Pennsylvania Social Services Organizations, David William Schlosser

Doctoral Dissertations and Projects

Organizations deal with employee retention (e.g., retaining employees, stemming attrition, mitigating intent to leave an organization) in a number of ways. Examining the relationship one has with his/her manager, and the leadership style of one’s manager, are valuable factors in retaining employees. LMX (leader-member exchange) is the quality of relationship between leaders/managers and members/employees and is based on trust and reciprocity between parties. Passive leaders avoid management issues and only act when they have no other choices. Transactional leaders are exchange-based individuals that provide rewards (e.g., compensation) in exchange for work completed by employees. Transformational leaders go beyond this and …

Disability And Employability: Challenging Stereotypes Through Information And Education, Claire Gallagher Mcelvaney

Doctoral Dissertations and Projects

Individuals with disabilities (IWDs) have had an alarmingly low employment rate despite introduction of the Americans with Disabilities Act and other legislation meant to enable workplace inclusion. This low employment rate seemed illogical as employed IWDs have often demonstrated extremely high work engagement and organizational loyalty. Prior research indicated that organizations were willing to hire IWDs but were concerned regarding potential costs and training issues. Because lifelong unemployment has often resulted in segregation and depression for those with disabilities, this research sought to determine if educational intervention, i.e. a presentation designed to address some of the myths regarding costs and …

An Empirical Study Of The Relationship Between Organizational Commitment, Employee Voice Behavior, And Psychological Well-Being Among Employees Within Mid-Size Service, Katelin Barron

Doctoral Dissertations and Projects

Employee Psychological Well-Being (PWB) is a pertinent factor that impacts organizational effectiveness. There remained ample evidence of the various antecedents that impacted employees’ PWB. One core concept of maintaining a relationship with PWB is an employee’s organizational commitment. However, little was known about how an employee can further promote their PWB through voice behavior. Noting the importance of PWB, it was pertinent that a particular stream of research addressed the gap and examined the extent to which the three types of employee organizational commitment (e.g., normative commitment, affective commitment, and continuance commitment) correlated with the two types of employee’s voice …

Sole Sourcing Reliance, John Sidney Stammreich

Doctoral Dissertations and Projects

This qualitative research case study investigated the increasing reliance on sole-sourced critical defense components within the U.S. Department of Defense (DoD) supply chain network. This reliance has resulted in increased risks of operational units not achieving the agency’s minimum operational readiness requirements as presented in the DoD Inspector General’s Top 10 management challenges for the fiscal year 2020. The general problem to be addressed was the increasing reliance on sole-sourcing within the supply chain networks of government agencies and business organizations that have contributed to heightened risks of operational readiness reduction and manufacturing production delays. The purpose of this qualitative …

Endogeneity Of Commodity Price In Freight Cost Models, Kian Guan Lim

Research Collection Lee Kong Chian School Of Business

In this paper, we answer a novel question on how the value of goods carried can affect the freight cost. We focus on the issue based on a more specialized freight market involving transport of seaborne iron ore from mining ports to Qingdao in China during the period 2014 to 2019. We construct simultaneous systems of demand–supply equations on both the iron ore market and the freight market. In the models, we explain how endogeneity of iron ore as a regressor can arise due to the nexus between the two markets, and that the freight demand is largely a derived …