Politicians’ Green Incentives And External Auditing, Ole-Kristian Hope, Heng Yue, Qinlin Zhong

Research Collection School Of Accountancy

This paper examines whether and how politicians’ green incentives affect external auditing. Specifically, we investigate the effects of China’s Green Audit of Outgoing Officials (GAOO) policy, which directly links environmental performance to public officials’ promotions. Employing a DID approach, we observe a significant reduction in audit fees for high-polluting firms after the implementation of GAOO. The decrease is stronger among firms located in regions with departing public officials. We identify two channels driving this trend: (1) Auditors rely on public information generated from intensified governmental efforts, thereby economizing on their efforts (i.e., a substitution effect); (2) High-polluting firms improve their …

Confined Paddock Feeding And Feedlotting Of Sheep, Department Of Primary Industries And Regional Development, Western Australia

Animal production and livestock factsheets

Confinement feeding (also referred to as lot feeding or feedlotting) is an intensive feeding system in a confined area where all, or the majority of, feed and water is supplied to the contained animals. The department recommends using confinement feeding as part of a whole farm livestock, pasture and erosion management program.

We recommend having a confinement feeding system as an integral part of a whole farm livestock, pasture and erosion management program. Guides and resources that provide more detailed information are listed at the bottom of this fact sheet.

Sheep Feed Value Guide, Department Of Primary Industries And Regional Development, Western Australia

Animal production and livestock factsheets

Sheep are supplementary fed for either survival or production purposes. Efficient supplementary feeding should aim to supply sheep with a diet that is sufficient in digestible energy and protein. We recommend testing feedstuffs, although the feed tables supplied here can be used to help roughly estimate the amount of grain and fodder required.

Knowing the value of different feedstuffs is critical when making decisions about livestock nutrition, for survival, maintenance and growth.

Supplementary feeding is a key part of a Western Australian (WA) sheep enterprise because most sheep systems are on annual pasture which is dry over the Mediterranean summer. …

Evaluation Of Dual Purpose Canola And Cereals Grazed With Cattle, Department Of Primary Industries And Regional Development, Western Australia

Animal production and livestock factsheets

The Department of Primary Industries and Regional Development conducted research to investigate and demonstrate the importance of dual-purpose crops (canola, wheat and barley) to improve the feed availability for cattle (in late autumn to early winter) in mixed farming systems of the high rainfall environment of Western Australia (WA).

The grain yield of a wide range of canola and cereal varieties sown in mid-April were unaffected by the grazing of cattle at a stocking rate of 20 to 22 dry sheep equivalent (DSE) per hectare (ha) for up to 4 weeks at Esperance in 2011.

The grazed crops yielded the …

Ai And Creativity: Effects Of Culture And Task Emotiveness In Human-Ai Collaboration, Choon Ngee Tan

Dissertations and Theses Collection (Open Access)

Creativity is the driving force behind innovation, propelling individuals and societies toward progress by generating novel ideas and groundbreaking solutions. The emergence of generative AI models, exemplified by GPT-3, offers opportunities to enhance human creativity. This paper explores the potential for unprecedented breakthroughs through the synergy between human intuition and AI-driven creativity, providing practical guidance on leveraging AI to amplify creative capacities. Study 1 finds that AI models trained on data from the U.S. and Chinese cultures exhibit cultural norms, values and cognition of those cultures. Study 2 finds that when humans and AI models of the same culture collaborate …

Does The Monitoring Effectiveness Improve After Busy Independent Directors Become Less Busy? — A Quasi-Experiment From China, Hui Gao

Dissertations and Theses Collection (Open Access)

The importance of independent directors is well-recognized both in academic literature and among regulators. This dissertation leverages the introduction of the Management Measures for Independent Directors of Listed Companies (hereafter the Measures) in China, which reduces the maximum allowable concurrent directorships from five to three, to investigate whether fewer directorships allow independent directors to devote more time and attention to enhancing their monitoring effectiveness.

Prior literature offers mixed findings on the impact of busy independent directors on corporate governance and firm value, with no clear consensus on whether multiple directorships affect their oversight capabilities. Analyzing data on independent directors’ votes …

Making Accounting Education Fit For Purpose For The New Economy, Yew Kee Ho, Jean Liu, Sze Kee Koh, Kai Teck Ng, Sa-Pyung Sean Shin, Tin Wee Tan, Yuanto Zhu Kusnadi

Research Collection School Of Accountancy

The accountancy profession faces one of its most challenging periods as several factors converge to disrupt it. Technological advancements, the expanding role of accountants, declining student interest in accountancy, and increasing expectations for uniquely human capital all exert pressure on the profession to reinvent itself or face marginalisation. This study, funded by the Institute of Singapore Chartered Accountants (ISCA), examines trends in the accountancy profession alongside accountancy education in Singapore. Its goal is to formulate a fit-for-purpose accountancy education for the new economy.

J Mich Dent Assoc November 2024

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Associationprovides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists. The November issue includes:

• Clinical Feature on discontinuation of lead apron use for dental radiology
• An introduction to the MDA Team and how they can be contacted to serve specific member needs
• A Back Page article on beginning practice and family
• Regular Departments: New Dentist Column, Updates on the MDA Foundation, MDA Services, Dentistry and the Law, Staff Matters

This month we welcome …

The New Professional: Starting A Practice Vs. Buying: What’S Right For You?, Amrita Patel Dds

The Journal of the Michigan Dental Association

This month's New Professional column explores the key decision of whether to start a new dental practice or purchase an existing one. Starting a practice offers flexibility in creating a brand and using the latest technology but requires building a patient base from scratch and managing upfront costs. Purchasing an existing practice provides immediate cash flow and an established patient base but requires more upfront investment and adapting to existing systems. Dentists should consider financial readiness, long-term goals, and work-life balance when making this decision.

N Y State Dent J November 2024

The New York State Dental Journal

In the November 2024 issue, the reader will find the following feature articles:

• NYS Workers' Compensation & No-Fault Cases: The Good, the Bad, and the Ugly
• Social Media Use by Dental Students in Dental Education
• Guidelines for Interproximal Enamel Reduction (IPR)
• Exophytic and Focally Ulcerated Mass on the Mandibular Gingiva

This issue includes regular columns with regional news impacting the New York membership including: editorial and perspectives columns, legal, association activities, component news, continuing education opportunities, and classifieds.

The Back Page: Connection And Support: It’S A Family Thing, Kristen Kemmer Dds

The Journal of the Michigan Dental Association

In March 2023, the author welcomed her second daughter while managing the challenges of being a solo dental practice owner. With a supportive team, family, and a strong network of local dental colleagues, she successfully navigated maternity leave. Her dental team handled patient care seamlessly, and she leaned on friends and fellow practitioners for advice and emergency coverage. Online support and planning helped her manage financially, while collaboration within local dental groups ensured patient needs were met. The experience reinforced the importance of connection, support, and community in balancing motherhood and practice ownership.

Staff Matters: How Much Should We Talk About Pay?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

In response to staff questioning pay discrepancies, the article advises conducting a pay audit to ensure consistency and equity across similar roles. While Michigan doesn't require pay transparency, employees can share their pay, and inconsistencies can disrupt compensation structures. Employers should establish market-based salary ranges for each position and avoid exceeding these ranges during negotiations. Sharing salary ranges, not individual pay rates, can help foster trust. The article recommends making any necessary pay adjustments gradually to minimize budget impact, ensuring transparency and fairness in compensation practices.

Mda Foundation: How Your Donations Help Support The Vina Dental Clinic -- And Other Programs, Too, Anne Berquist

The Journal of the Michigan Dental Association

In 2007, Dr. Fredric Bonine and Dr. Sam Daniels founded the VINA Community Dental Center in Brighton, Michigan, to provide affordable dental care to low-income residents. The clinic opened in 2008, charging minimal fees for cleanings and appointments. Serving 1,500 to 2,000 patients annually, the clinic relies on volunteer dentists, partnerships with educational institutions, and grants. Notably, the University of Michigan’s Victors for Veterans program offers free dental care to qualifying veterans. The MDA Foundation supports the clinic through grants, contributing to VINA’s $250,000 annual budget. Donations to the MDA Foundation fund these efforts, ensuring continued access to affordable dental …

Your Mda Team: Working For You, John Tramontana Ms, Cae

The Journal of the Michigan Dental Association

This month's cover feature introduces the Michigan Dental Association (MDA) team based in Okemos, highlighting their dedication to providing exceptional service and value to MDA members.

The team, many of whom have decades of experience, is always available to answer questions and offer support. With a focus on delivering top-notch service, the MDA staff strives to be the best dental association in the country. The article includes an overview of the team members, their roles, and a helpful "Who to Call" guide for members seeking assistance.

The executive director emphasizes the team's expertise and institutional knowledge, inviting members to reach …

Uncovering Merchants’ Willingness To Wait In On-Demand Food Delivery Markets, Jian Liang, Ya Zhao, Hai Wang, Zuopeng Xiao, Jintao Ke

Research Collection School Of Computing and Information Systems

While traditional on-demand food delivery services help restaurants reach more customers and enable doorstep deliveries, they also come with drawbacks, such as high commission fees and limited control over the delivery process. White-label food delivery services have emerged as an alternative, ready-to-use platform for restaurants to arrange delivery for customer orders received through their applications or websites, without the constraints imposed by traditional on-demand food delivery platforms or the need to develop an in-house delivery operation. Although several studies have investigated consumer behavior when using traditional on-demand food delivery services, there is limited research on merchants’ behavior when adopting white-label …

Finding Purpose In Higher Education: Insights From The Distinctive Career Of Professor Rajani Naidoo, Howard Thomas

Research Collection Lee Kong Chian School Of Business

The author explores Professor Rajani Naidoo’s inspiring journey in higher education, marked by advocacy, leadership, and a commitment to social justice. Born in apartheid South Africa, Rajani’s formative experiences with inequality shaped her lifelong dedication to equity in education. Her academic path took her to the University of Bath, where she directed the International Centre for Higher Education Management, emphasising interdisciplinary research and ethical leadership. Now Deputy Vice-Chancellor at the University of Exeter, she drives cultural change and inclusivity. Rajani’s work challenges competitive norms, advocates global collaboration, and envisions universities as agents of societal good. Her story exemplifies purpose-driven academic …

A Practical Guide To Driving Financial Inclusion Through Cbdcs, Heng Wang

Research Collection Yong Pung How School Of Law

Welcome back to our blog series exploring the potential that central bank digital currencies (CBDCs) hold to positively impact individuals that are currently unserved or underserved by financial systems globally. Together with Professor Wang, we first delved into the challenges and opportunities of driving financial inclusion, and how CBDCs could serve as an important mechanism in ensuring that no one is excluded from financial services – or our increasingly digital economies and societies. In our second blog we then examined how CBDCs can be intentionally designed to drive financial inclusion. In this third and final piece, Professor Wang offers a …

From Sustainable Agriculture To Sustainable Agrifood Systems: A Comparative Review Of Alternative Models, Qian Forrest Zhang

Research Collection School of Social Sciences

This paper reviews, compares, and critically evaluates two broad groups of sustainable agriculture models: “sustainable agriculture” and “sustainable agrifood systems”. The “sustainable agriculture” models—comprising organic farming, regenerative agriculture, climate-smart agriculture, carbon-capture agriculture, and nature-based solutions—focus primarily on improving ecological sustainability through farm-level practices. These models emphasize reducing external, industrial inputs, enhancing biodiversity, and promoting climate resilience, relying on technological and market-based solutions to address environmental concerns. On the other hand, the “sustainable agrifood systems” models—agroecology, alternative food networks, and permaculture—offer more ambitious visions of systemic transformation. These approaches not only seek to implement environmentally sound practices but also aim to …

2024 November, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for November of 2024.

Nys Workers' Compensation & No-Fault Cases: The Good, The Bad, And The Ugly, John Sorrentino D.M.D.

The New York State Dental Journal

Agreeing to do a workers' compensation or no-fault case can be a great practice builder and have a powerful and positive impact on the lives of people who have been devastated by a workplace or automobile accident. Yet, many practitioners hesitate or refuse to do these kinds of cases for a variety of reasons. Often, you are dealing with insurance companies that are unfamiliar with dental claims. Perhaps because these claims don’t crop up often, you are not familiar with the process, or you have heard stories of poor, or even no reimbursement.

Employee Mindfulness And Employee Perception Of Servant Leadership Behaviors On Trust In Managers Within Nonprofits, Shannon Mullins

Electronic Theses and Dissertations

Nonprofit organizations contribute significantly to the growth and progress of economies worldwide by offering needed services and support to communities. Fostering a positive workplace culture is a critical leadership priority within nonprofit organizations, and leaders must not only attract, but they must strengthen and motivate their workforce. A staple of all positive work cultures is the presence of healthy interpersonal relationships, built on trust. Trust is an essential organizational attribute, a crucial factor in the quality of relationships. Managers must understand how their behaviors affect the extent to which their workers trust them and should exhibit a style of leadership …

A Phenomenological Study Of The Lack Of Preparedness Of Recent Graduates In Sports Management Businesses In The Northeastern United States, Daria M. Mickowski

Electronic Theses and Dissertations

This study sought to facilitate a better understanding of the competitive nature of private sports management businesses that provide coaches and sports programming for school systems and townships. The problem investigated by the study involved how the significant lack of preparedness of recent sports management/education graduates in the northeastern United States impacts professional development and the ability of organizations to compete, reduce undesirable turnover, and retain talent. The purpose of the study was to understand why recent sports management/education graduates were unprepared in three critical areas: leadership capability, managing interpersonal conflict, and effectiveness in working on diverse teams. A qualitative …

Which Idea To Pursue? Gender Differences In Novelty Avoidance During Creative Idea Selection, Mengzi Jin, Roy Y. J. Chua

Research Collection Lee Kong Chian School Of Business

Despite women having made significant progress in the modern workforce, gender gaps are still evident in creative work. In this paper, we propose that, although women and men are equally capable of generating creative ideas, gender differences emerge during the idea-selection stage. Specifically, compared with men, women engage in higher novelty avoidance during idea selection—the degree to which one selects an idea that is less novel than the most novel idea one has generated. In two laboratory studies and a field survey involving creative professionals, we found significant gender differences in novelty avoidance during idea selection and identified women’s concerns …

Validity Of Social Media Assessments In Personnel Selection: A Systematic Review Of The Initial Evidence, Franz W. Mönke, Nicolas Roulin, Filip Lievens, Marie Therese Bartossek, Philipp Schäpers

Research Collection Lee Kong Chian School Of Business

Approximately two out of three recruiters report screening candidates’ KSAOs (knowledge, skills, abilities, and other characteristics like personality) or hireability based on social media platforms (e.g., Facebook, LinkedIn), often referred to as cybervetting. However, various researchers cautioned against engaging in this emerging practice due to questions about the validity of social media assessments. Therefore, we conducted a systematic review to summarize initial research on the psychometric properties of social media assessments: Reliability, construct-related validity, and criterion-related validity. Our literature search yielded 12 studies with 536 raters and 2,019 ratees, and most of these studies addressed personality traits. We found that …

Efmd’S View Of Critical Issues Of Gender Equality And Diversity In Business Schools, Eric Cornuel, Matthew Wood, Howard Thomas

Research Collection Lee Kong Chian School Of Business

Since its foundation in 1971, EFMD has maintained a resolute and firm belief in socially responsible management education. Over that period, European management educators have formed sound, balanced, and generally collaborative relationships with business, government, and civil society stakeholders who are often the providers of core funding for their universities and business schools. This worthwhile cooperation promotes greater social understanding, cultural progress, and improved levels of social and economic inclusion in society. This article sets the scene for EFMD’s view and principles for change in business schools aimed at improving quality and effectiveness.

Knowledge “Hiding And Seeking” During The Pandemic: Who Really Wins In The New Normal?, Kim-Lim Tan, Ivy S. H. Hii, Chuen Kong Kevin Cheong

Research Collection Lee Kong Chian School Of Business

PurposeThe recent COVID-19 pandemic caused a severe economic downturn. Employees working in these organisations face employment uncertainty. The pandemic disrupted their daily routines, and it added a layer of complexity to the already resource-constrained environment. During these times, employees would conserve their resources to maintain competitiveness, one of which is knowledge hiding. While economic activities are resuming, the appearance of new variants could mean the transition towards endemicity could be put on hold. Hence, there is a need to rethink the behaviour of employees as they would have elevated levels of anxiety towards resuming daily work activities. Therefore, this study …

An Empirical Test Of Auction Efficiency: Evidence From Mbs Auctions Of The Federal Reserve, Pietro Bonadi, Ali Hortacsu, Zhaogang Song

Research Collection Lee Kong Chian School Of Business

PurposeWe estimate the marginal cost curve of each dealer in each auction, based on structural models of the multiunit discriminatory-price auction.Design/methodology/approachAuction theory has ambiguous implications regarding the relative performance of three formats of multiunit auctions: uniform-price, discriminatory-price and Vickrey auctions. We evaluate the performance of these three auction formats using bid-level data of the Federal Reserve’s purchase auctions of agency MBS from June 2014 through November 2014.FindingsOur results suggest that neither uniform-price nor Vickrey auctions outperform discriminatory-price auctions in terms of the total expenditure. However, Vickrey auctions outperform discriminatory-price auctions in terms of efficiency, with the efficiency gain around 0.74% …

Politically Connected Firms And The Cash Flow Sensitivity Of Cash: International Evidence, Yuanto Kusnadi

Research Collection School Of Accountancy

This paper examines the role of political connections on the cash flow sensitivity of cash using a sample of international firms. The finding reveals that the cash flow sensitivity of cash is lower for politically connected firms than their non-connected counterparts, which is supportive of the precautionary motive of cash holdings. Further analyses reveal that the result is driven by political connections that are made through the directors of the firms and with members of parliament, as well as by differences in country-level institutional infrastructure. Overall, the empirical results corroborate that of previous studies on the relevance of the precautionary …

Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

The study provides large-scale descriptive evidence on the timing and nature of corporate financial tweeting. Using an unsupervised machine learning approach to analyze 24 million tweets posted by S&P 1500 firms from 2012 to 2020, we find that firms are more likely to tweet financial information around significantly negative or positive news events, such as earnings announcements and the filing of financial statements. This convex U-shaped relation between the likelihood of posting financial tweets and the materiality of accounting events becomes stronger over time. Whereas research based on early samples concludes that firms are less likely to disseminate financial information …

Public Enforcement Through Independent Directors, Xiaoxi Li, Pingui Rao, Yong George Yang, Heng Yue

Research Collection School Of Accountancy

We examine how public enforcement and private enforcement interact to contain self-dealing activities in emerging markets. Using data from China, we find that firms receiving comment letters concerning related party transactions (RPTs) from stock exchanges significantly reduce their RPTs in subsequent years. We further find that (1) the subsequent reduction in RPTs is more pronounced when independent directors have higher career or reputation concerns and (2) independent directors are more likely to dissent or resign if their firms do not significantly reduce RPTs after receiving RPT comment letters, especially if they have high reputation concerns. Our study sheds light on …