Business Commons^™

Using An Online Bidding Game To Teach Costing In Management Accounting, Poh Sun Seow, Suay Peng Wong

Research Collection School Of Accountancy

This paper describes an online multi-player game (Bidding Game), which was developed to reinforce the understanding of cost behavior and cost concepts taught in an introductory management accounting undergraduate course. The Bidding Game was motivated by the aim to facilitate active learning as students apply the theories that they have learnt in a fun and interactive manner. The survey results suggest that the game significantly improves students’ perceived knowledge of the costing topic. Students also agreed that the game enhanced their learning and that they had a positive experience playing the game.

The Impact Of Subscription Programs On Customer Purchases, Raghu Iyengar, Young-Hoon Park, Qi Yu

Research Collection Lee Kong Chian School Of Business

Subscription programs have become increasingly popular among a wide variety of retailers and marketplace platforms. Subscription programs give members access to a set of exclusive benefits for a fixed fee upfront. In this paper, we examine the causal effect of a subscription program on customer behavior. To account for self-selection and identify the individual-level treatment effects, we combine a difference-in-differences approach with a generalized random forests procedure that matches each member of the subscription program with comparable non-members. We find subscription leads to a large increase in customer purchases. The effect of subscription is economically significant, persistent over time, and …

Shaping Ott Movie Consumption Through Immersive Cinema: A Qualitative Investigation Of Consumer Perspectives, Avirupa Basu, Pratap C. Mandal, Ashutosh. B. Murti, Tamas Makany, Tamas Makany

Research Collection Lee Kong Chian School Of Business

Due to the COVID-19 pandemic, the entertainment sector saw a worldwide disruption with restrictions on outdoor activities. Consequently, consumers turned towards video and music streaming services for their entertainment consumption. Several film studios have taken the digital release route on over-the-top (OTT) sites to avoid revenue losses and indefinite delays. However, these non-theatrical OTT film releases need to experiment with different strategies to bring the experiences to par with theatrical ones. This exploratory study aims to provide insights on whether Immersive Cinema can be used to imitate the physical world through digital simulation on OTT platforms to gain credibility in …

Governance And Design Of Digital Platforms: A Review And Future Research Directions On A Meta-Organization, Liang Chen, Tony W. Tong, Shaoqin Tang, Nianchen Han

Research Collection Lee Kong Chian School Of Business

The burgeoning digital-platforms literature across multiple business disciplines has primarily characterized the platform as a market or network. Although the organizing role of platform owners is well recognized, the literature lacks a coherent approach to understanding organizational governance in the platform context. Drawing on classic organizational governance theories, this paper views digital platforms as a distinct organizational form where the mechanisms of incentive and control routinely take center stage. We systematically review research on digital platforms, categorize specific governance mechanisms related to incentive and control, and map a multitude of idiosyncratic design features studied in prior research onto these mechanisms. …

2022-12-00 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter from December of 2022.

A Promising Place-Based Collaborative Impact Investing Fund Strengthens Community And Informs Philanthropic Practice, Benjamin Kerman, Clara Miller

The Foundation Review

A recent evaluation of the Western New York Impact Investment Fund adds to the proof-of-concept literature regarding “doing good and doing well” while pointing to experience-based best practices in philanthropic impact investing. Born of a collaboration between regional and national philanthropies, the fund brings together corporate, individual, and philanthropic investors to deliver an inclusive impact investment mechanism. Founded in 2017, the fund evolved from concept to operating entity, focusing on mitigating capital gaps, longterm economic decline, and wealth divides.

Evaluation at Year 5 describes how the professionally managed, collaboratively governed fund has attracted and deployed capital, contributing to ecosystem improvements …

Leveraging Foundation Balance Sheets For Greater Impact: Piloting A Pooled Guarantee Program, Jane Reisman, Jim Baek, David Newsome, Christine Ryan

The Foundation Review

A guarantee instrument is a credit enhancement tool that can enable philanthropies to unlock millions or billions of dollars for societal impact. The Community Investment Guarantee Pool, created in 2019 by a collaboration of philanthropies and allied impact investors, or guarantors, is a novel initiative that uses guarantees to leverage the balance sheets of foundations and other institutional investors for enhancing the credit of intermediaries in the affordable housing, small-business, and climate markets. As the guarantees are unfunded, foundations continue to keep their endowment invested in the conventional market.

This article describes the Community Investment Guarantee Pool, details its theory …

Defining Your Double Bottom Line: Philanthropy And The Investment Landscape, Stephane Ligonde, Garrett De Temple, Tuokpe Ajuyah

The Foundation Review

Grantmaking traditionally has been at the heart of philanthropy, whereas impact was the exclusive expectation of any desired result. While there is still a place for this kind of pure push for change, many investors today expect more, leveraging the power of the markets to invest in a way that is both impactful and able to maximize their financial rewards. This is particularly true of foundations with an eye toward supporting the perpetuity of their missions and organizations.

This approach also offers a range of innovative mission-based benefits, including extending the utility of philanthropic capital and generating more capital to …

Back Matter

The Foundation Review

No abstract provided.

Front Matter

The Foundation Review

No abstract provided.

Using Foundation Capital For Good: Opportunities In The Balance Sheet, John Sherman, Veronica Olazabal

The Foundation Review

Foundations increasingly use their full balance sheets to unlock more of their capital for good. They look beyond conventional grantmaking to pursue their charitable purposes in many ways that exemplify innovative, full-balance sheet approaches: investing in nonprofit and for-profit companies that offer clear social and financial returns; investing their corpus in companies whose products and services align with their missions; using social bonds to inject new resources into their programs; offering guarantees to help grantees manage risk; and avoiding companies whose practices run counter to their grantees’ efforts.

This article looks at the structures, pathways, and tools for foundations wanting …

Editorial, Teresa R. Behrens

The Foundation Review

No abstract provided.

Donor-Advised Funds And Impact Investing: A Practitioner’S View, Sam Marks

The Foundation Review

Any discussion of foundations embracing impact investing must include some discussion of one of the largest — and growing — sources of philanthropic capital: donor-advised funds. These philanthropic accounts allow donors of all sizes to access many of the functions of a private foundation, including the potential to invest for impact. Sponsors of these funds, however, face unique challenges in catalyzing impact investments.

Like the larger institutional foundations that have led the way as mission investors, sponsors must often educate and inspire governance boards and investment committees. Unlike foundations with professional program staff, decisions regarding philanthropic resources at sponsors of …

The Field-Building And Grantee Experimentation Role Of Foundations In Impact Investing As Illustrated By A Gender-Lens Investing Case Example, Courtney Bolinson, Laura Allan

The Foundation Review

This article argues for foundations to play two critical roles in the impact investing ecosystem: to commission and/or support research that helps build more equitable and socially just impact investing and to fund grantee-specific experimentation in areas of impact investing and social enterprise that are nascent or developing.

To illustrate what this can look like, this article presents action research conducted on gender-lens investing, describing in detail a 2019 Mastercard Foundation grant to Engineers Without Borders Canada. The project involved two main goals: testing and developing gender-lens investing tools and processes with seed-stage investees during pre- or post-investment phases and …

Tfr 14.4 Full Issue

The Foundation Review

No abstract provided.

Executive Summaries

The Foundation Review

No abstract provided.

The Ford Foundation’S Work To Build The Field Of Impact Investing, Margot Brandenburg, Abeda Iqbal

The Foundation Review

Impact investing has grown dramatically over the past 15 years, with foundations playing a critical role through their program-related and, increasingly, mission-related investments. A smaller number, including the Ford Foundation, have dedicated grant and other programmatic resources toward growing the field. Without this funding, the metrics, engagement, policies, and norms needed to underpin capital markets at scale will be slow to materialize.

This article looks back at the long history of aligning financial investments with social values; touches on the Ford Foundation’s pioneering role in the emergence of PRIs as a tool to stretch grantmaking budgets; and details the impact …

2022-12-01 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from December 1, 2022.

Pickup And Multi-Delivery Problem With Time Windows, Pham Tuan Anh, Aldy Gunawan, Vincent F. Yu, Tuan C. Chau

Research Collection School Of Computing and Information Systems

This paper addresses a new variant of Pickup and Delivery Problem with Time Windows (PDPTW) for enhancing customer satisfaction. In particular, a huge number of requests is served in the system, where each request includes a pickup node and several delivery nodes instead of a pair of pickup and delivery nodes. It is named Pickup and Multi-Delivery Problem with Time Windows (PMDPTW). A mixed-integer programming model is formulated with the objective of minimizing total travel costs. Computational experiments are conducted to test the correctness of the model with a newly generated benchmark based on the PDPTW benchmark instances. Results show …

What Should Streamers Communicate In Livestream E-Commerce? The Effects Of Social Interactions On Live Streaming Performance, Danyang Song, Xi Chen, Zhiling Guo, Xiao Liu Liu, Ruijin. Jin

Research Collection School Of Computing and Information Systems

Compared with traditional e-commerce, livestreaming e-commerce is characterized by direct and intimate communication between streamers and consumers that stimulates instant social interactions. This study focuses on streamers’ three types of information exchange (i.e., product information, social conversation, and social solicitation) and examines their roles in driving both short-term and long-term livestreaming performance (i.e., sales and customer base growth). We find that the informational role of product information (nonpromotional and promotional) is beneficial not only to sales performance, but also to the growth of the customer base. We also find that social conversation has a relationship-building effect that positively impacts both …

2022-12-01 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from December 1, 2022.

An Exploration Of Different Motivations Between Stakeholders And Visitors Of The Potomac Heritage National Scenic Trail, Colin Mccormack

Human Movement Studies & Special Education Theses & Dissertations

Visitors have different motivations associated with parks and protected areas, and the people who run those areas are also different from visitors due to their unique positions. This is especially true for the Potomac Heritage National Scenic Trail (POHE), where stakeholders – ranging from park managers and Department of Transportation planners to volunteers of nonprofits and historical societies collaborate to manage sections along the 822-mile extent of the trail. Building on previous work itemizing the diversity of motivations for visitation to parks and protected areas, this study investigates similarities and differences in stakeholder and manager Recreation Experience Preferences by clustering …

Analysis For An Efficient Operation Of Solar Power Plants In India Using Different Variables/Parameters, Sonal Bansi Shinde

Electronic Theses, Projects, and Dissertations

Vast renewable energy facilities rely heavily on accurate predictions of future solar power output.  This study investigated the various factors causing poor, inefficient operation of Solar Plants and different methods to identify underperforming equipment. The main questions are: Q1: How can we predict electricity generation over the next several days so that the plant can run at peak efficiency? Q2: How can we figure out the exact maintenance needs of any power plant?  Q3: How do we identify faulty equipment to improve its efficiency to improve overall performance? and Q4: What are the different factors that are causing an inefficient …

A Study Of Heart Disease Diagnosis Using Machine Learning And Data Mining, Intisar Ahmed

Electronic Theses, Projects, and Dissertations

Heart disease is the leading cause of death for people around the world today. Diagnosis for various forms of heart disease can be detected with numerous medical tests, however, predicting heart disease without such tests is very difficult. Machine learning can help process medical big data and provide hidden knowledge which otherwise would not be possible with the naked eye. The aim of this project is to explore how machine learning algorithms can be used in predicting heart disease by building an optimized model. The research questions are; 1) What Machine learning algorithms are used in the diagnosis of heart …

Analysis Of Automated Vehicle Accidents Across The U.S., Anissa Rocio Quintero

Electronic Theses, Projects, and Dissertations

Car Accidents are a significant public safety hazard to everyone all over the world. Recently, car manufacturers have tried to implement Automated Driving Systems into their vehicles to help drivers and decrease the accident rate. This culminating project analyzed whether Automated Driving Systems have decreased or increased the accident rate in the United States using automated vehicle data collected by the National Highway Traffic Safety Administration. The analysis platform was built using RStudio and Excel. The research questions were: Q1: What amount of autonomous vehicle accidents occurred in each state between 2021 and 2022? Q2: What manufacturer and maker have …

Big Data For Comprehensive Analysis Of Real Estate Market, Yonglin Xiao

Electronic Theses, Projects, and Dissertations

This Culminating Experience Project explored the application of big data in the real estate industry in order to address the problem of analyzing the accurate property estimates value. The research questions were: (Q1): What are the benefits and advantages of utilizing big data in the real estate market? (Q2): What are the trends in the application of big data in the real estate market? (Q3): What are the challenges in applying big data in the real estate market? (Q4): What are the methods and processes of applying big data in appraisal of assets in the real estate market? To answer …

Novel Technologies And Their Effect On The Customer Journey: Customers' Sentiment With Tesla App, Andrew Jaymes

Electronic Theses, Projects, and Dissertations

This culminating experience project explores how novel technologies, such as artificial intelligence (AI), the Internet of Things (IoT), and virtual and augmented reality (VR/AR), impact customer experience. The customer journey framework was used to analyze customers' responses to interactions with novel Technologies integrated into Tesla electric vehicles. After gathering customer response data from the Tesla Motors subreddit page, we were able to score customer experiences with the Tesla app, over-the-air software updates, and full self-driving features, using the NRC sentiment lexicon. Our results showed customers tended to express more positive sentiments than negative sentiments when describing their experiences with these …

Insights On Factors Influencing Startup Failure In The Hospitality Industry, Shivangi Khurania

UNLV Theses, Dissertations, Professional Papers, and Capstones

Hospitality businesses and innovative startups have faced extremely high failure rates. The author provides insights on the factors that impact startup failure in the hospitality industry after performing a deep analysis on innovation frameworks such as the diffusion of innovation theory, the theory of disruptive innovation, and the ten types of innovation framework. Not only that, the author also provides insights based on their own personal experience and knowledge gained through education at the University of Las Vegas, Nevada. The research explored in this paper revealed that startup failure is not based on one factor alone and how leaders in …

The Emergence Of Serviced Apartments/Apart-Hotels And Opportunities Post Covid-19, Ding Jie Ang

UNLV Theses, Dissertations, Professional Papers, and Capstones

Serviced apartments are becoming more mainstream as people become more aware of this asset class. Since the onset of Covid-19, people have opted for serviced apartments instead of a hotel for self-contained, typically with more space with a living area, kitchen and access to laundry facilities throughout the pandemic. Combined with lower operating costs, higher profit margin, and lower cost per key at development revealed the financial resilience of this asset class as most serviced apartments operated at a higher occupancy than hotels. With renewed interest from developers and owners keen to build or convert their existing properties to serviced …

Negative Customer Reviews And The Online Decision-Making Process: The Role Of Construal Fit, Minji Kim

UNLV Theses, Dissertations, Professional Papers, and Capstones

Consumers seek out online reviews to aid their decision-making, particularly when purchasing products and services online. Given their power to influence consumer behavior, online reviews have been extensively studied in various settings. While much research has focused on what determines the performance of online reviews, limited research has focused on why a particular review receives more or less attention from consumers. This study aims to fill this knowledge gap by exploring how consumers with different mindsets respond to online reviews framed at different levels of construal. Applying the construal fit principle, this research predicts that consumers more fluently process online …