Business Commons^™

2023-January-17-Animation School Rankings, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Jan. 17, 2023) — East Tennessee State University has been ranked the top animation school in Tennessee and No. 7 nationally among schools offering an animation-related B.S. degree in the 2023 Animation School Rankings.

The online resource Animation Career Review considered nearly 200 schools with animation programs across the United States in determining the 12^th annual rankings.

The ETSU Digital Media Department in the College of Business and Technology offers a Bachelor of Science in digital media with concentrations in animation, game design, visualization and visual effects. There is also a digital media minor for students …

United States Of America As The Global Steward, Grant Fuller

Liberty University Journal of Statesmanship & Public Policy

The principle of subsidiarity states that local communities are best equipped to govern most of their affairs. In an increasingly connected world, this idea gets contested frequently. Since World War II, the world has experienced relative peace due to U.S. precedence. Today, we see U.S. leadership challenged by global players like China, which is doing so in a manner that prioritizes their people and goals. In order to maintain relevance, the United States must revisit trade policy, monetary policy, fiscal policy, and national security policy.

“This Artwork Is Always On Sale”: The Need For A U.S. Resale Royalty Right For Digital Visual Artists In This Technological Age, And Proof Of Concept Through The Blockchain And Nfts Explosion, Janae Camacho

Washington Journal of Law, Technology & Arts

With the explosion of the internet, social media, non-fungible tokens (“NFTs”), and blockchain technology, there has been a shift in how people consume and commercialize art, thus resulting in the increased use of digital visual mediums to create, purchase, and receive payment for visual artwork. This increase has renewed the question of whether the United States should implement a resale royalty right for visual work artists. This question is of concern, especially in this digital age where it has become more difficult for digital visual artists to receive equitable compensation for their work, like that of their musical and written …

The Role And Relevance Of Discourse And Discursive Perspectives In Organizational Change And Development, Cliff Oswick, Yuan Li

School of Economics and Business Administration Faculty Works

No abstract provided.

Regulatory Sandboxes Enable Pragmatic Blockchain Regulation, Joshua Durham

Washington Journal of Law, Technology & Arts

Since blockchain technology supports digitally-native money, the centralized chokepoints that governments have traditionally targeted to regulate commerce no longer apply to our (digital) property. However, competent regulation furthers basic public policy goals and should enable responsible innovation of this promising technology. This Article discusses pragmatic policies that enable responsible innovation by cultivating regulatory expertise required to write enforceable rules. Responsible innovation is necessary because unlike the early internet, where programmers could manipulate simple colors and text on webpages, these same individuals can now create financial services applications that manipulate actual money—we are faced with an inescapable reality that more is …

Prosedur Pengajuan Klaim Secara Offline Dan Online Terhadapprogram Pensiun Pertama Di Pt Taspen (Persero) Cabang Bogor, Fia Fridayanti Adam, Ilmarusyania Ilmarusyania

Jurnal Vokasi Indonesia

PT TASPEN (Persero) merupakan Badan Usaha Milik Negara (BUMN) yang ditunjuk oleh pemerintah untuk melakukan penyelenggaraan dan pengelolaan Program Pensiun untuk Aparatur Sipil Negara (ASN). Program Pensiun bertujuan untuk memberikan penghasilan dan meningkatkan kesejahteraan pegawai saat berhenti bekerja atau memasuki usia pensiun. Salah satu jenis manfaat Program Pensiun yang diselenggarakan oleh PT TASPEN (Persero) adalah Program Pensiun Pertama yang bertujuan untuk memberikan hak pensiun setiap bulannya ketika peserta mencapai batas usia pensiun. Dalam pelaksanaan pengajuan klaim pensiun terdapat prosedur yang jelas dan sederhana untuk mencapai sistem pelayanan yang baik. Prosedur pengajuan di PT TASPEN (Persero) Cabang Bogor dapat dilakukan secara …

Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara

Jurnal Vokasi Indonesia

Inflasi harga secara umum merupakan persentase perubahan indikator Indeks Harga Konsumen (IHK). Penelitian ini bertujuan untuk memodelkan indeks harga konsumen pada masa pandemi covid-19 . Data yang digunakan dalam penelitian ini bersumber dari data Badan Pusat Statistik yaitu: Indeks Harga Konsumen (IHK), harga beras, harga daging ayam ras, harga minyak goreng. Data yang bersumber dari Bank Indonesia yaitu jumlah uang yang beredar, tingkat suku bunga. Data yang bersumber dari Pusdatin Kementrian Kesehatan yaitu jumlah kasus terkonfirmasi positif covid 19. Peubah respons yang digunakan adalah IHK yang merupakan indikator terbaik yang mencerminkan perubahan harga eceran. Pendugaan parameter yang digunakan adalah model …

Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar

Jurnal Vokasi Indonesia

Penelitian ini membahas mengenai Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biaya Promosi Bagi End-User (Studi Kasus PT SAF Tahun 2018). Penulisan ini bertujuan untuk menjelaskan dasar koreksi Direktur Jenderal Pajak dan Argumentasi dari Wajib Pajak (PT SAF) terkait sengketa atas biaya promosi yang dilakukan. Metode Penelitian yang dilakukan adalah menggunakan metode penelitian studi kasus dan studi pustaka. Dalam hal ini biaya promosi diberikan kepada end-user yang pada dasarnya informasi terkait penerima penghasilan tidak dapat disajikan seluruhnya pada daftar nominatif yang harus dilaporkan sebagai syarat pembebanan biaya. Berdasarkan hasil analisis, sengketa pajak timbul karena adanya perbedaan pendapat antara PT SAF …

Peran Regulasi Biaya Tes Antigen Dan Tes Pcrterhadap Penerimaan Departemen Laboratorium Rs X, Nia Murniati, Bulan Kamillah

Jurnal Vokasi Indonesia

Pemeriksaan Tes Antigen dan Tes Polymerase Chain Reaction (PCR) adalah langkah pertama dalam penegakan diagnosa Covid-19. Sejak kemunculannya di awal pandemi hingga terbitnya regulasi pemerintah tentang penyeragaman tarif yang mengatur ketentuan biaya pemeriksaan memberikan dampak terhadap penerimaan rumah sakit terutama pada Departemen Laboratorium. Regulasi pemerintah yang berkali-kali berubah terkait tarif biaya pemeriksaan menyebabkan rumah sakit tidak dapat memproyeksi penerimaan dari item pemeriksaan Tes Antigen dan PCR di Departemen Laboratorium. Penelitian ini bertujuan untuk melihat peran regulasi biaya tes antigen dan PCR terhadap penerimaan Departemen Laboratorium RS X, menggunakan metode kuantitatif berdasarkan data penerimaan Departemen Laboratorium RS X periode April 2021 …

Hubungan Antara Indeks Massa Tubuh (Imt) Denganbentuk Lengkung Kaki Pada Anak Usia Masa Kanak-Kanak Akhir, Zafira Jauza, Farahdina Bachtiar, Suci Wahyu Ismiyasa, Andy Sirada

Jurnal Vokasi Indonesia

Indeks Massa Tubuh (IMT) menjadi acuan yang digunakan untuk menentukan kategori komposisi berat badan. Pengukuran IMT juga berkaitan dengan status gizi yang mempengaruhi kesehatan seseorang. Pada anak-anak yang memiliki berat badan berlebihan, lengkung kaki cenderung datar (flatfoot) karena beban yang ditumpu tubuh lebih besar, sehingga dapat menyebabkan diantaranya nyeri, cedera, gangguan berjalan, dan ketidakseimbangan ketika berdiri lama. Oleh karena itu, penelitian ini bertujuan untuk mengetahui hubungan antara IMT dengan lengkung kaki pada anak usia masa kanak-kanak akhir (10 – 12 tahun). Desain penelitian ini menggunakan cross–sectional yang dilakukan dengan metode observasi dalam satu waktu tanpa adanya follow up atau berkelanjutan. …

Penyusutan Arsip Rekam Medis Di Rumah Sakit:Studi Kasus Rumah Sakit Vertikal Kemenkes, Susi Haryanti, Ratih Surtikanti

Jurnal Vokasi Indonesia

Studi ini menggambarkan penyusutan arsip rekam medis di rumah sakit vertikal Kementerian Kesehatan menurut Peraturan Menteri Kesehatan no. 269 Tahun 2008 tentang Rekam Medis. Rekam medis adalah berkas yang berisikan catatan dan dokumen tentang identitas pasien, pemeriksaan, pengobatan, tindakan dan pelayanan lain yang telah diberikan kepada pasien. Rekam medis merupakan bagian dari arsip sesuai dengan definisi arsip yang mengacu pada Undang-undang No. 43 Tentang Kearsipan sehingga kegiatan penyusutan akan mendukung proses pengelolaan rekam medis secara efisien. Kegiatan penyusutan rekam medis juga menjadi salah satu komponen akreditasi rumah sakit. Penelitian ini dilakukan untuk melihat dampak dari implementasi Permenkes no. 269 tahun …

Personal Financial Planning (Pfp) Sebagai Implementasipengentasan Fakir Miskin Di Indonesia, Kevin Exaudi Siregar, Filicia Fiona

Jurnal Vokasi Indonesia

Fakir miskin pada hakikatnya merupakan sumber daya manusia yang memiliki keterbatasan dalam memanfaatkan akses secara holistik untuk meningkatkan kondisi keuangan. UU No. 13 Tahun 2011 tentang Penanganan Fakir Miskin mengatur bahwa fakir miskin berhak untuk meningkatkan kondisi keuangan yang sustainable. Penelitian ini menjelaskan mengenai penerapan teori perencanaan keuangan bagi fakir miskin dalam mendukung peningkatan tingkat literasi keuangan masyarakat sebagaimana komitmen tinggi dari Otoritas Jasa Keuangan (OJK). Tujuan penelitian ini adalah sebagai pemecah batas-batas tertentu yang menghambat fakir miskin dalam meningkatkan kondisi keuangan. Metode penelitian yang digunakan melalui pendekatan kualitatif dengan analisis narasi. Hasil dari penelitian ini menunjukkan melalui personal financial …

Analisis Pengembangan Program Pendidikan Jarak Jauhprogram Pendidikan Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menganalisis kelayakan Program Pendidikan Vokasi Universitas Indonesia untuk mengembangkan program pendidikan/pelatihan jarak jauh. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yaitu dengan menggunakan data primer untuk mendapatkan informasi tentang minat dan jenis pelatihan yang dibutuhkan oleh masyarakat dan menggunakan metode wawancara untuk mendapatkan data tentang infrasinfratruktur serta media yang digunakan untuk pembelajaran/pelatihan jarak jauh di Program Pendidikan Vokasi UI. Data penelitian yang diperoleh melalui kuesioner dianálisis dengan analisis deskriptif. Sedangkan data hasil wawancara, diolah dan dianalisis dengan menggunakan analisis SWOT dalam beberapa tahap sehingga dapat diperoleh kesimpulan. Hasil penelitian ini adalah bahwa Sebesar 89,31% …

Hedging Your Average Crop Price Using Seasonals, Cory Walters, Richard K. Preston

Cornhusker Economics

In this article, we connect what the industry says and what producers say to improve the disconnect and the decision-making environment associated with hedging. We accomplish this by inspecting the distribution of producer prices with and without hedging in the fall as the distribution contains both yearly outcomes (producer concern) as well as the average outcome (another point of view). Computer models are used to lift the mystery surrounding the role of hedging. Computer models help understand complex processes, allowing for a better decision environment, leading to improved financial standing and stability. Our model reproduces the risk profile that individual …

More Than A Bulleted List: Rethinking The Traditional Resume As A Way To Present The Unique Personality Of An Applicant, Andrew Alleman White

Masters Theses

Every business has its own unique culture, and the traditional resume fails to denote the personality and individualism of the applicant; this leads to wasted time interviewing the wrong applicants and missed opportunities to employ culturally beneficial employees. A culturally beneficial employee is one that fits the company culture and improves the performance of the entire team with both their skills and personality. The most advanced technologies available, are still using the traditional resume as a baseline for the sourcing, sorting, and evaluation of a potential hire. Even with the implementation of artificial intelligence to sort through the predetermined meta …

Why So Serious? Using The Belongingness Need Tenet From The Self-Determination Theory To Examine Workplace Humor And Its Outcomes, Katharine Lucille Mcmahon

Dissertations and Theses

The small body of literature for workplace humor remains fragmented due to the lack of coherence in conceptualization and theory. Furthermore, the distinction between positive and negative humor adds complexity to predicting the outcomes of humor. Focusing on the foundation aspect of humor as a form of social play provides guidance on choosing a theory-informed integrative framework that could explain the implications of humor in the workplace. The belongingness need tenet of the self-determination theory offers a promising framework to synthesize existing research and to direct future studies. Paper 1 reviews the literature and concludes with an integrative framework suggesting …

Fixing The Taxation System - Part Iv, Ishrat Husain Dr.

Faculty Research - Newspaper and Magazine Articles

Among many compelling reasons for further devolution to the third tier is that citizens in a local jurisdiction are found to pay more taxes as they see that these are being used for their access to basic public services. Under a centralized system they consider it disappearing into a black box and they don’t see any perceptible benefits for themselves or the areas they live in. The quantum of revenues can rise significantly if taxes such as agriculture income tax and urban property tax are devolved to local governments. The metropolitan corporations of Karachi, Islamabad, Lahore and many others would …

A Sustainable Digital Ecosystem: Digital Servitization Transformation And Digital Infrastructure Support, Yan Chen, Zijin Wang, Jaime Ortiz

International Business and Entrepreneurship Faculty Publications

While the notion of digitalization and sustainability has become prominent in current research, more can be done to bridge these two concepts and explain the interaction between them. Plenty of literature has focused on the impact of digital technology applications and business model innovations on environmental performance but has not considered the counterforce of environmental performance on digitalization. We investigated this question from the perspective of digital ecosystem architects to explore more organic relationships. By analyzing data from 1083 listed firms from 2014 to 2019, we found various effective paths for architects to participate in the digital ecosystem and determined …

Finding Forensic Evidence In The Operating System's Graphical User Interface, Edward X. Wilson Mr.

LSU Master's Theses

A branch of cyber security known as memory forensics focuses on extracting meaningful evidence from system memory. This analysis is often referred to as volatile memory analysis, and is generally performed on memory captures acquired from target systems. Inside of a memory capture is the complete state of a system under investigation, including the contents of currently running as well as previously executed applications. Analysis of this data can reveal a significant amount of activity that occurred on a system since the last reboot. For this research, the Windows operating system is targeted. In particular, the graphical user interface component …

The Career Project: An Intervention To Facilitate Career Development, Dale E. Rude, Marina Sebastijanovic, Jamie K. Belinne, Troy D. Hopkins

Southwestern Business Administration Journal

Students face substantial challenges in readying for their professional lives. They must select a field, find a suitable job within that field, and lay a foundation for their career. To aid with this, we present the career project, an efficient career- and self-exploration assignment. The project comprises a resume assessment, identifying short-term and long-term career goals, backup plans, personal strengths and selling points, conducting organizational research, an informational interview with someone in their desired field, and a market assessment by a knowledgeable professional. We tested the project efficacy with 803 students (two treatment groups and two controls) during an ‘Introduction …

Effect Of Intrinsic And Extrinsic Factors Of Choosing Study Majoring On Career Satisfaction: A Mediating Role Of Career Path, Muhammad Donal Mon, Lidyana Octavia

Journal of Accounting Auditing and Business

The research aims to study the factor that affects an individual in choosing a major of study to career satisfaction mediated by a career path in Batam city. This research uses the variable of parental support, intrinsic motivation and extrinsic motivation as the independent variable, career path as the mediation variable and career satisfaction as the dependent variable. The study uses the purposive sampling method. Two hundred fifty respondents in this research are residents of Batam. The data were processed using Partial Least Square (PLS) Software. The results of this study show that the process of choosing a major of …

Does Covid-19 Pandemic Crisis Affect Csr Costs? Case Of Indonesia, Elisabeth Ria Viana Praningtyas, Rini Subekti, Putu Ayu Anggya Agustina

Journal of Accounting Auditing and Business

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to …

The Effect Of Audit Switching, Financial Distress And Audit Firm Reputation On Audit Delay: A Study On Manufacturing Companies Listed On Indonesia Stock Exchange, Ayu Rahmawati, Yulinartati -, Riyanto Setiawan Suharsono

Journal of Accounting Auditing and Business

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.

Audit Expectation Gap, Auditors' Statutory Duty And Financial Reporting Quality In Nigeria, Sani Alfred Ilemona, Ikpor I.M.

Journal of Accounting Auditing and Business

The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on the impact of audit expectation gap and statutory duty of auditors (explanatory variables) on financial reporting …

Assessing The Impacts Of Northeast Alliance Between American Airlines And Jetblue Airways, Li Zhou, Chunyan Yu, Daniel Friedenzohn

Publications

This paper investigates the impacts of Northeast Alliance (NEA) between American Airlines and JetBlue Airways on market concentration and airfares on routes to and from the four pertinent airports in Boston and New York regions. Using panel data covering quarterly domestic flight schedules and airfares for 11 U.S. airlines during the 2019-2021 period, we apply difference-in-difference method and find evidence for positive and significant NEA effect on market concentration on routes out of BOS, and negative and significant effect on routes out of EWR, but no significant effect for routes out of JFK and LGA. The overall NEA effects, including …

2023-01-11 Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes from January 11, 2023.

Science Students Leave International Impacts, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Source Of Expertise And Similar Interest Influence On Customer Loyalty: Study On Online Review Of Food And Beverage Via Instagram, Muthya Rahmi Darmansyah, Mohd Azwardi Bin Md Isa

Journal of Accounting Auditing and Business

Online product reviews are efforts made by shop owners with the aim that their business can be known to the public. It is believed that people who are considered to know about products and people with the same interest in food and drinks will affect prospective buyers. Instagram is a platform that can implement this strategy. The role of expertise and people with similar interests that make content about product reviews viral on Instagram can attract the attention of prospective buyers. This study aimed to analyse the influence of the source of expertise and similar interests in customer loyalty through …

“Listen To Me” – A Systematic Literature Review About Learning From Others’ Failure Narrations, Verena Liszt-Rohlf

International Journal for Business Education

The dedicated stream of learning from others’ failure has gained increasing attention in entrepreneurship education research and—because of the COVID-19 crisis—among practitioners. The emerging literature on entrepreneurship education addresses this important phenomenon but lacks specific theoretical underpinnings; its new approaches to and empirical inquiry are one-sided. Therefore, a systematic literature review is warranted to provide a more comprehensive view of learning from others’ entrepreneurial failures and to develop a research model. Unprecedentedly, the author explores the type of research streams and gaps that can be included in a research model for entrepreneurship education research in the area of learning from …

Ada News - 01/09/2023, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.