Business Commons^™

External Debt Pass-Through To Inflation In Nigeria, Emmanuel A. Asue, James V. Ikyaator

CBN Journal of Applied Statistics (JAS)

This study examines external debt pass-through to inflation in Nigeria using annual data from 1981 to 2020 based on structural vector autoregressive (SVAR) model. The results reveal that an increase in external debt service leads to a significant depreciation of the exchange rate, which leads to a contemporaneous increase in inflation, while the direct response of inflation to external debt is statistically not significant. The impulse response confirms these results. The forecast error variance decomposition depicts that future values of official exchange rate depend on external debt, inflation and external debt service. The study recommends that the Nigerian government should …

Financial Inclusion And Poverty Reduction In Nigeria: The Role Of Microfinance Institutions, Okwudili W. Ugwuoke, Oliver E. Ogbonna, Aye-Agele Freeman

CBN Journal of Applied Statistics (JAS)

This study investigates the role of microfinance institutions as a vehicle for driving financial inclusion and alleviating poverty in Nigeria using the EFinA 2018 household survey data. The probit model, propensity score matching, and average treatment effect methods are applied for the analyses. The study finds that financial inclusion driven by access to, and usage of products/services provided by microfinance institutions reduces poverty. The study recommends among others the need for increased access to microfinance products/services and an integrated poverty reduction policies that identifies microfinance institutions as a critical enabler

Budgeting 102: Trip Budgeting, Kyla Harden

Goal 2: Life Skills Narrative

The purpose of this program is for students to gain knowledge on how to create a trip budget.

The Role Of Leaders In Implementing Effective Leadership Strategies Towards The Educational Barriers Of Us-Based Refugee Students: A Qualitative Case Study Of Congolese Refugee Students, Faustin Busane

Masters Theses & Specialist Projects

This qualitative research study explored the experiences of three families of refugee school students, two school officials (a Superintendent and a Principal), three teachers, and one humanitarian agent all living in a Southeastern U.S. city. The results of the study revealed that the language barrier is the main academic challenge that refugee students encounter when they enroll in U.S. schools. The study also found that educators conceptualize their responsibilities toward refugee children by emphasizing the importance of high-quality teaching, and establishing through establishing strong relationships between parents, school officials, and exercising patience in the process. This study poses important implications …

How Chatgpt Can Be Used As A Defense Mechanism For Cyber Attacks, Michelle Ayaim

Cybersecurity Undergraduate Research Showcase

The powers of OpenAI's groundbreaking AI language model, ChatGPT, startled millions of users when it was released in November. But for many, the tool's ability to further accomplish the goals of evil actors swiftly replaced their initial excitement with significant concerns. ChatGPT gives malicious actors additional ways to possibly compromise sophisticated cybersecurity software. Leaders in a sector that is currently suffering from a 38% global spike in data breaches in 2022 must acknowledge the rising influence of AI and take appropriate action. Cybercriminals are writing more complex and focused business email compromise (BEC) and other phishing emails with the assistance …

Rebalancing Lindenwood's Resources, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Cobm Adjunct Faculty Newsletter: December 2023, Ellen Ramsey

College of Business and Management Adjunct Faculty Newsletter

No abstract provided.

Explorelah: Personalised And Smart Trip Planner For Mobile Tourism, Aldy Gunawan, Siu Loon Hoe, Xun Yi Lim, Linh Chi Tran, Dang Viet Anh Nguyen

Research Collection School Of Computing and Information Systems

Various recommender systems for mobile tourism have been developed over the years. However, most of these recommender systems tend to overwhelm users with too much information and may not be personalised to user preferences. In this paper, we introduce ExploreLah, a personalised and smart trip planner for exploring Point of Interests (POIs) in Singapore. The user preferences are categorised into five groups: shopping, art & culture, outdoor activity, adventure, and nightlife. The problem is considered as the Team Orienteering Problem with Time Windows. The algorithm is developed to generate itineraries. Simulated experiments using test cases were performed to evaluate and …

A Multi-Objective Stochastic Programming Model For Resilient And Sustainable Supply Chains Under Uncertainty, Mohammad H. Majdfaghihi

Dissertations

Supply chain resilience (SCRES) and sustainable supply chain management (SSCM) have garnered significant attention in the field of Supply Chain Management (SCM) science. This heightened interest is largely attributable to the increasing frequency and severity of uncertainty and disruptions in global supply chains. Resilience is a beneficial approach to managing uncertainties and preparing for and mitigating the adverse consequences of Supply Chain (SC) disruptions. Sustainability is a key concept in SCM, driven by governmental regulations and heightened stakeholder and customer concerns for environmental and societal well-being. Studies on SCRES have traditionally focused on preparing for and reacting to disruptions and …

The Profitability And Credit Risk Of The Egyptian Banking Sector: Do Financial Technology Entrants Have An Impact?, Rania Pasha, Shaza Ayman Abdalla

Business Administration

This paper examines the impact of fintech on the profitability and credit risk of 20 banks in Egypt for the period from 2017 to 2021. ROA and ROE are used to measure profitability in addition to Z-score as a measure of credit risk. Moreover, new fintech indicators are employed in this study, as measured by the growth in fintech funding volume, growth in the number of fintech startups, and growth in the number of fintech funding deals. Fintech has demonstrated its impact on the profitability and level of credit risk in banks in different countries. Nevertheless, to the authors’ knowledge, …

Irs Modernization – Preparing Clients, Shelby Follis, Michelle S. Freeman

ETSU Faculty Works

Internal Revenue Service (IRS) procedures seem to be outdated due to a lack of technology. On a good day, one can call the IRS and only wait on hold for an hour or two before speaking to an agent who may request a form be faxed. A tax professional may have spent half their workday by the time the situation is resolved or a plan of action has been established. It is no secret the IRS has had many setbacks the past 10 years including budget cuts, employment drops and workload increases. The budget declined by 17% from 2010 to …

Climate Policy Uncertainty And Corporate Tax Avoidance, Md Ruhul Amin, Akinloye Akindayomi, Md Showaib Rahman Sarker, Rafiqul Bhuyan

School of Accountancy Faculty Publications

Highlights

• This study investigates the relation between climate policy uncertainty and corporate tax avoidance.

• Firms undertake aggressive tax avoidance strategies during periods of heightened climate policy uncertainty.

• Further analysis indicates that cash savings from lower tax payments are used to pay dividends and not retained for reinvestment.

• Findings are consistent with the precautionary hypothesis that firms become more (i) conservative in their long-term investment strategies and (ii) risk-averse during periods of elevated climate policy uncertainty.

Abstract

This study examines the relation between climate policy uncertainty and corporate tax avoidance. Using a novel measure of climate policy uncertainty (CPU), we document …

Predicting In-Hospital Mortality After Transcatheter Aortic Valve Replacement Using Administrative Data And Machine Learning, Theyab Alhwiti, Summer Aldrugh, Fadel M. Megahed

School of Business

Transcatheter aortic valve replacement (TAVR) is the gold standard treatment for patients with symptomatic aortic stenosis. The utility of existing risk prediction tools for in-hospital mortality post-TAVR is limited due to two major factors: (a) the predictive accuracy of these tools is insufficient when only preoperative variables are incorporated, and (b) their efficacy is also compromised when solely postoperative variables are employed, subsequently constraining their application in preoperative decision support. This study examined whether statistical/machine learning models trained with solely preoperative information encoded in the administrative National Inpatient Sample database could accurately predict in-hospital outcomes (death/survival) post-TAVR. Fifteen popular binary …

A Holistic Approach To Leadership Development And Self-Efficacy For Frontline Managers, Alberta Green

Dissertations

According to Clifton and Harter (2019), managers determine an organization’s success. Specifically, managers determine 70% of worker engagement. Researchers (Bandura, 1997; Dwyer, 2019) have associated self-efficacy with leadership strengths. As such, frontline managers (FLMs) need holistic leadership development (HLD) training in the four leadership domains—analytic, conceptual, emotional, and spiritual—to improve their competencies and bolster their self-efficacy (Clifton & Harter, 2019; Ward, 2018). Integrative leadership development models that prioritize organizational resources through holistic leadership development offer a modern approach to addressing FLMs’ leadership skill development and self-efficacy (Guidi et al., 2018). According to Bandura (1997), self-efficacy is how individuals evaluate their …

2023-December-01-Why I Teach- Dr. Sharon Bigger, University Marketing And Communication, East Tennessee State University

ETSU News

This episode features Dr. Sharon Bigger, Assistant Professor in the College of Nursing. Dr. Bigger is a career hospice nurse and former medical interpreter who uses the lessons she has learned with her patients and her research to inspire our undergraduate and graduate students in the classroom and in their research endeavors. 

2023-December-01-The Borchuck Plaza Fountain, University Marketing And Communication, East Tennessee State University

ETSU News

Explore the rich history of ETSU's Borchuck Plaza. Learn more about the inspiring story of the trailblazing African American students, including Mr. George Nichols, who integrated the university and whose names are inscribed on the plaza wall -- and about plans for a new fountain to be dedicated in honor of their enduring legacy at ETSU. Mr. Nichols was also one of the first Black members of ETSU's storied ROTC program. 

Patient Mistreatment And New Nurse Adjustment: The Role Of Rumination And Work Engagement, Hai-Jiang Wang, Peikai Li, Talya Bauer, Berrin Erdogan

Business Faculty Publications and Presentations

During organizational entry, newcomers often draw upon internal resources like coworkers and supervisors to navigate their roles. Could external interactions with customers or patients hold the key to newcomer adjustment in certain job contexts? Our study, rooted in the conservation of resources theory, identifies a critical link between mistreatment from external parties and newcomer adjustment—a connection that is explained by rumination and work engagement. Through two studies involving new nurses in China (Study 1: four-wave cross-lagged panel design, N = 181; Study 2: four-wave time-lagged design, N = 198), we uncover that mistreatment from patients results in rumination among newcomers, …

Stakeholder Conflict And Standard-Setting Foundation Oversight, Amanda M. Convery, Matt Kaufman, Terry D. Warfield

Business Faculty Publications and Presentations

This study examines foundation oversight authority as a distinct tool used to maintain the accounting profession’s delegated authority to set standards. Prior literature traditionally focuses on the standard-setting boards and technical arguments surrounding proposed accounting standards. We examine whether the Financial Accounting Foundation (FAF) can manage stakeholder conflict and legitimize contentious activity through exercise of its oversight role. The presented case is a qualitative analysis of the FAF’s GASB Scope of Authority project, a rare public exercise of FAF oversight authority, in which the FAF applied its authority despite stakeholder disagreement on the line between oversight and standard setting. We …

Moral Virtues: A Quantitative Study On The Impact Of National Culture On Integrity, Andrew I. Ellestad

Doctor of Business Administration (DBA)

Multinational corporations encounter numerous challenges in making ethical decisions as they navigate diverse factors in every country where they conduct business. Building on the theoretical work of Ellestad and Winton, this study tested a main component of their argument. This quantitative analysis looked at the relationship between the national culture an individual resides in and that individual’s level of integrity. Hofstede’s original four dimensions are used in conjunction with Schlenker’s Integrity Scale to explain and quantify those measures. This study examined 160 working and retired individuals in the United States. The findings demonstrate that national power distance and masculinity are …

Shifting Perspectives: How Scrutiny Shapes The Relationship Between Ceo Gender And Acquisition Activity, Daniel L. Gamache, Cynthia E. Devers, Felice B. Klein, Timothy Hannigan

Management Faculty Publications and Presentations

Research Summary: Several upper echelons studies have found that firms led by female executives are less likely to engage in risky endeavors than those led by male top executives. We argue that conceptualizing female CEOs as universally conservative decision-makers may paint too simplistic a picture and that the impact of CEO gender on strategic decision-making may vary significantly depending on the given situation CEOs are experiencing. We integrate executive job demands and gender research to propose that scrutiny will exhibit differential effects on female and male CEOs' acquisition activity. We show that in high-scrutiny contexts, the difference between male and …

Does The Presence Of Foreign Investors Affect Financial Reporting Quality In Philippine Publicly Listed Firms?, Natasha Amber Y. Cabiltes, Megan Justine Siao Beltran, John Miguel Roger Dela Cruz Benito, Gianna Zenovia Domingo Agaton, Mariel Monica R. Sauler, Angelo A. Unite

Angelo King Institute for Economic and Business Studies (AKI)

Reinstate accounting conservatism in the Conceptual Framework – Our findings should be of interest to accounting standard setters, given the ongoing debate on the necessity for accounting conservatism as a characteristic for useful financial statements after its initial removal from the conceptual framework in 2010. While there are arguments that conservatism violates the neutrality of financial reports, further discussions show that conservatism can give a more faithful representation of firm performance (Cooper, 2015; International Accounting Standards Board, 2018).

Is Our Population Aging? Why Does It Matter?, Manuel Reyes-Loya, Cecilia Cuellar

Hibbs Brief

In this issue of the Hibbs Brief, we examine changes in some demographic indicators over the past decades and discuss their impact in the context of an aging population in the United States, Texas and Tyler Area, as well as some economic implications of this situation.

College Girl's Guide To Fayetteville, Ar, Sydney Johnson

Human Nutrition and Hospitality Management Undergraduate Honors Theses

The mission behind creating the College Girl’s Guide to Fayetteville, AR was to ease the adjustment from high school to college for females attending the University of Arkansas. This is one of life’s most monumental transitions, often resulting in anxiety, depression, and loneliness, specifically among the female demographic. With that in mind, the intent of the guidebook was to develop culture, confidence, and community on campus. In the aftermath of Covid-19, loneliness on college campuses has become an epidemic in need of a university-wide solution to increase student satisfaction and retention. A research aspect that heavily impacted the project was …

Enhancing A Brand With The Introduction Of Merchandise And A Social Media Content Schedule, Rachel Imming

Theses

This project focuses on how to enhance a brand by incorporating merchandise for the brand and utilizing a social media content schedule to push out content consistently and uniformly. The primary beneficiary of this project is J.E.D.I. Brew Co, a small craft brewery out of Southern Illinois. The aim of the project is to study the important aspects of marketing and brand awareness, in order to help a brand better promote themselves. Ultimately, the project studies consumer engagement, advertising, experiential marketing, storytelling, and consumer behavior to help brands understand how these things affect and aid their business.

Security Compliance And Work-Issued Mobile Devices: Out Of Sight, Out Of Mind?, Kent Marett, Shan Xiao, Sumin Kim

Business and Information Technology Faculty Research & Creative Works

For security, economic, and efficiency reasons, many businesses supply mobile devices to employees to use both in the workplace and remotely, accompanied by policies governing their appropriate use. Extant research has shown that work-issued mobile devices can disrupt employees' perceptions of work-life balance (WLB) and, indeed, WLB can impact employees' job satisfaction and performance. The global COVID-19 pandemic meant that more employees than usual performed their work remotely, but this situation may have not fit the preferred WLB for some. Did this encroachment mean that appropriate use policies were forgotten? We conducted two rounds of surveys, one pre-pandemic and the …

The Covid-19 Pandemic And Work From Home 2019-2021, Maryam Raja, Caitlin J. Saladino, William E. Brown Jr.

Undergraduate Research Symposium Lightning Talks

Research Background and Methods: The ACS reports that by 2021 around 27.6 million individuals (17.9% of workers) worked from home. Pandemic affected commuting patterns and workplace systems.

Research Findings: The data presented in Table 1 account for all workers aged 16 and above. Among Mountain West states, Nevada reported the smallest percentage of home-based workers in both 2019 (tied with Colorado) and 2021. Table 2 presents population data for Mountain West MSAs with populations of 1 million or more and percentage of home-based workers with a margin of error in both 2019 and 2021.

Developing Specialized Master's Programs In Business Schools: The Convergence Of Mission And Markets, Elizabeth Johansson Bristol

Graduate Doctoral Dissertations

Practical problems can emerge when new academic programs are developed. If program development decisions are driven primarily by desires for enrollment growth and revenue generation, new programs may be created without clear connections to institutional missions or organizational core competencies. Additionally, introduction of new academic programs may generate internal conflict and competition for resources diminishing the capacity of both new and existing programs. Misalignment with mission, lack of connection to faculty expertise, and fierce internal competition for resources can create an environment where new academic programs are unlikely to thrive. The purpose of this multi-site case study was to understand …

Should State Land In Southern California Be Allocated To Warehousing Goods Or Housing People? Analyzing Transportation, Climate, And Unintended Consequences Of Supply Chain Solutions, Tianjun Lu, Jian-Yu Ke, Azure Fisher, Mahmoud Salari, Patricia Valladolid, Fynnwin Prager

Mineta Transportation Institute

In response to COVID-19 pandemic supply chain issues, the State of California issued Executive Order (EO) N-19-21 to use state land to increase warehousing capacity. This highlights a land-use paradox between economic and environmental goals: adding warehouse capacity increases climate pollution and traffic congestion around the ports and warehouses, while there is a deficit of affordable housing and high homeless rates in port-adjacent underserved communities. This study aims to inform regional policymakers and community stakeholders about these trade-offs by identifying current and future supply of and demand for warehousing and housing in Southern California through 2040. The study uses statistical …

How To Build Student Organizations In A Post-Pandemic World: A Strategic Analysis, Allison Karr

Theses/Capstones/Creative Projects

As student organizations recover from the damaging effects of COVID, how do they encourage membership retention and involvement? Post-pandemic, the Beta Alpha Psi chapter at the University of Nebraska at Omaha has had an involvement problem, which stems from there being a misalignment between the value that students desire and the value that the organization provides. To find the areas of the misalignment, different values offered by student organizations were identified. Then, the significance attributed to each value by Beta Alpha Psi members was assessed, and the extent to which Beta Alpha Psi delivers on each of these values was …

Euro Interest Rate Swap Yields: A Garch Analysis, Tanweer Akram, Khawaja Mamun

WCBT Working Papers

This paper models the month-over-month change in euro-denominated (EUR) long-term interest rate swap yields. It shows that the change in the short-term interest rate has an economically and statistically significant effect on the change in EUR swap yields of different maturity tenors, after controlling for various macroeconomic and financial variables, such as the month-overmonth change in inflation or core inflation and the growth of industrial production, and the percentage change in the equity price index, the exchange rate, and the size of the European Central Bank’s (ECB) balance sheet. It uses a generalized autoregressive conditional heteroskedasticity (GARCH) approach to model …