Business Commons^™

Understanding Sentiment Through Context, Richard M.Crowley, M.H. Franco Wong

Research Collection School Of Accountancy

We examine whether empirical results using text-based sentiment of U.S. annual reports depend on the underlying context, within documents, from which sentiment is measured. We construct a clause-level measure of context, showing that sentiment is driven by many different contexts and that positive and negative sentiment are driven by different contexts. We then construct context-level sentiment measures and examine whether sentiment works as expected at the context-level across four prediction problems. Our results demonstrate that document-level sentiment exhibits significant noise in prediction and suggest that document-level aggregation of sentiment leads to missed empirical nuances. The contexts driving sentiment results vary …

The Effectiveness Of Using Python Programming Approach In Teaching Financial Analytics, Clarence Goh, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

This study presents a learning method and challenges regarding implementing a Python programming approach in teaching financial analytics to graduate accounting students. The advent of Big Data, as well as related applications and technologies, has significantly changed the process and practice of accounting. This has led to essential changes in the construction and teaching content of accounting education. While there have been several studies examining how data analytics is embedded in the accounting curriculum, the majority of the teaching cases in accounting focus on analysis and communication with Excel as the principal tool, with very few covering the necessary steps …

Great Recession And Corporate Recovery: Empirical Evidence Of The Impact Of Firms' Internal Control System, Gbolahan Oladayo

Theses and Dissertations

In Previous studies, we are made to understand that recession has a detrimental effect on corporate valves. Hence, I investigate substantial evidence that firms with a good internal control system, even during the financial crisis of 2008, were able to minimize redundancies that could have negatively affected the recovery of their company’s post-recession. Thus, firms with effective internal control systems are able to recover from negative events significantly faster (as measured by the firm’s values) than those without such systems.

New And Revised Definitions Related To Compliance Audits, Et Sec. 0.400, Effective June 15, 2023, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.

Pcaob Standards And Related Rules As Of December 2022, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Analysis Of Twitter User Covid-19 Vaccine Hesitancy: Cause And Solutions, Runze Song

Electronic Theses, Projects, and Dissertations

Reducing vaccine hesitancy is an essential public health & safety challenge worldwide, especially during the COVID - 19 pandemic. Governments and health safety agencies have noticed that social media can significantly influence people's sentiments and opinions about vaccinations. There is a lack of studies on the impact of social norms, herding effects, and social media influencers on people's sentiments and opinions about vaccinations. This culminating experience project extracted and analyzed Twitter data (2021 to 2022) using Twitter API and the RStudio AcdemicTwitterR package to study the impact of social norms, herding effects, and social media influencers on people's sentiments, emotions, …

Empirical Study Of Cashback Affiliate Strategy: Evidence From A Cashback Website, Liu Xinyong

Dissertations and Theses Collection (Open Access)

With the rapid development of internet technology, e-commerce has become increasingly prosperous with online shopping increasingly penetrating into the daily life of consumers. Online channel has become an indispensable channel for merchants to reach their customers. To improve sales performance and address competition from rivals, online merchants have developed various promotion methods. Cashback promotion has gradually become one of the popular promotion methods, and attracted attention from scholars. This paper aims to investigate the relationship between cashbacks and consumer behaviors using data on Taobao merchants on a large cashback website in China. Two studies with a large number of transaction …

Employees’ Job Positions, Psychological Ownership, And Commitment To Change, Bo Zhang

Dissertations and Theses Collection (Open Access)

Organisational change is crucial to the development of enterprises. However, when enterprises are implementing major changes, there are great differences in the attitudes and behaviours of employees in different job positions toward changes. Research in this area is insufficient. Therefore, this dissertation investigates the problem of employee commitment amid enterprises’ organisational changes. This dissertation is committed to determining why employees at different levels and with different roles have different degrees of commitment to change and confirming the role of job positions in affecting employees’ psychological ownership of the change process. According to the findings, the impact of employees’ job rank …

10-Minute Ebd: Are Hearing Protective Devices Effective For Protecting Clinicians From Noise Exposure In Clinical Practice?, Julie Frantsve-Hawley Phd

The Journal of the Michigan Dental Association

This Ten-Minute Evidence-Based Dentistry Article provides an example of implementing the evidence-based dentistry search process with trusted search engines and identifying the best literature through critical appraisal to answer the clinical question: Are Hearing Protective Devices Effective for Protecting Clinicians from Noise Exposure in Clinical Practice? This article examines the effectiveness of hearing protective devices for safeguarding clinicians from noise exposure in dental practice. The clinical environment, exacerbated by COVID-19 aerosol-reducing devices, exposes oral health providers to elevated sound levels. While there's no conclusive evidence regarding the impact of handpieces on hearing, occupational noise exposure in dental settings can affect …

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

• A cover story on Ensuring an Inclusive Environment for Deaf and Hard of Hearing Patients.
• A clinical feature: Traumatic Ulcerative Granuloma Mimicking Squamous Cell Carcinoma in Lichen Planus.
• Feature information on the University of Michigan’s BioArtography Project.
• A recap on MDA volunteer leadership activity at the 2022 ADA House of Delegates.
• News you need, Editorial and regular department …

Dentistry And The Law: Employee Vs. Independent Contractor, Dan Schulte Jd

The Journal of the Michigan Dental Association

This month’s Dentistry and the Law column discusses hiring a dentist as an employee or an independent contractor. Employing a dentist as an independent contractor offers advantages such as avoiding compliance with various employment laws and not having to withhold taxes. However, there is uncertainty regarding whether tax and other authorities will recognize the independent contractor relationship. Factors like supervision and control play a significant role in this determination. To mitigate uncertainty, practices can contract with an entity owned by the dentist, providing a potential solution. Legal counsel is recommended for setting up such arrangements.

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 …

Payment Profiles: Using Payment Transaction Data To Identify And Characterize Gamblers, Kasra Ghaharian

UNLV Theses, Dissertations, Professional Papers, and Capstones

Payment providers in the gambling industry facilitate transactions, allowing customers to transfer money to and from wagering accounts. Payments transaction data is information that is captured from these transactions, including, for example, the type, amount, time, and location. How this data may be used for gambling harm minimization and prevention has garnered significant interest, particularly due to accelerated payments modernization in the wake of the COVID-19 pandemic. With this study, I explored the utility of payments transaction data to categorize subgroups of gamblers in order to identify individuals who may be at-risk of harm. I benchmarked six cluster analysis methods …

Transformative Tourism Experience: Openness To Thriving, Solbi Lee

UNLV Theses, Dissertations, Professional Papers, and Capstones

Over the last two decades, there has been growing academic rhetoric regarding the concept of transformation. Furthermore, the discussion of transformative experiences extends to the tourism industry and literature, reflecting the changing tourists' profiles and demands that challenge Destination Management Organizations (DMOs) to deliver tourist experiences that incorporate self-reflection and personal transformation. Transformative tourism experiences (TTE) (Soulard et al., 2021) refer to extraordinary encounters and episodes that prompt high emotional reactions that bring an opportunity to explore the self and significant inner personal changes. Despite the emerging academic and practical attention on TTE, research empirically testing the antecedents and outcomes …

Business Information Security Officer (Biso) Responsibilities And Role Development, Kaung Myat Thu, Hudda Siddique

Publications and Research

In today's interconnected world, the success of enterprises heavily relies on network connectivity and technology. To safeguard sensitive information from cyber threats and ensure business success, the role of Information Security has become critical. This research project focuses on the Business Information Security Officer (BISO) role, studying their responsibilities, strategies, and how they handle threats. We explore the knowledge and skills required for BISOs, including certifications such as ISC² CISSP, ISACA CRISC, CISM, and CompTIA Security+. By contributing to the maturity of the BISO role, this study aims to enhance information security in organizations.

Franchising: A Microfoundational View Of Personality Relationships Towards Franchisee Financial Performance, Christopher Heath Rehkop

Theses and Dissertations

The franchisor-franchisee relationship is unique; it provides a blend of entrepreneurial spirit with the structure of an established corporation. Franchisees operate with a degree of independence, taking certain risks and managing the details of day-to-day business, yet are also obligated to follow prescribed systems and processes of the franchisor. Both parties have a vested interest in the success of this relationship. While many macro-level factors (economy, technology, and demographics) come into play for a franchise’s success, one micro-level variable that may be identified early during recruitment is the personality characteristic of the franchisee candidate. A micro-level or “microfoundations” approach addresses …

Knowledge Integration, Complex Adaptive Systems, And The Choice Of Foreign Entry Mode: Internationalization From A Knowledge-Based Perspective, Thomas Michael Santomauro Iii

Theses and Dissertations

Knowledge is the most critical strategic asset that a firm possesses, and the ability to integrate knowledge is among the most essential determinants of competitive advantage. However, the multiple characteristics of knowledge result in inconsistent definitions, leading to a wide range of constructs and studies that yield conflicting results, reducing generalizability. Limited empirical evidence supports the proposition that knowledge integration is a function of the changing knowledge structures of firms. In this study, complex adaptive systems theory was leveraged to develop an empirical examination of the influence of knowledge complexity on foreign entry mode (FEM) choices and the subsequent ability …

Reducing The Cost Of Agency: Looking Beyond Top Management Teams, Stephen C. Giles

Graduate Theses and Dissertations (2019 - present)

The year 2020 demonstrates that powerful forces exist in the external environment, which may threaten a firm’s survival, but agency problems, within the organization, persist even in years where there are minimal external pressures on the firm. Agency costs can present meaningful challenges to the firm beyond the chief executive and top management team, and the concept of agency is applicable to all employees, not just management. An organizational learning culture is proposed to both aid firms in reducing the cost associated with agency, as well as to enable firms to adapt to rapid changes in the external environment. In …

Examining Users’ Information Disclosure And Audience Support Response Dynamics In Online Health Communities: An Empirical Study, Joseph A. Manga, Francis Andoh-Baidoo, Emmanuel Wusuhon Yanibo Ayaburi, Diego Escobari

Information Systems Faculty Publications

Online healthcare communities (OHCs) facilitate two-way interaction. Examining users’ information disclosure-audience support response dynamics can reveal insights for fostering a supportive environment, community engagement, bond formation, knowledge sharing, and sustained participation in OHCs. We propose a structural vector autoregression (SVAR) model of user disclosure and response dynamics in OHCs. Based on the health disclosure decision-making model and daily time series data, we examine the two-way interaction of two dimensions of disclosure efficacy with audience support response acceptance. Findings of the impulse response functions reveal that user information density leads to positive support response acceptance, whereas support response acceptance reduces the …

Is Nevada A Reproductive Resource Desert?, Tsion Mekonnen

Research Briefs

In 2018, 52.4% of Nevada adult women reported ever receiving an HPV test. Women made up 63% of all chlamydia cases and 38% of all gonorrhea cases in Nevada. 18.4% of women in Nevada reported not receiving health care at some point in the last year due to cost. While there were 180 pregnancy-associated deaths in Nevada from 2016 to 2021. Of the 180, 79 pregnancy-associated deaths were from January 2020 to December 2021 alone. Of the drug overdoses associated with pregnancy-associated deaths, 95.7% were coded as unintentional overdoses.

Is Nevada A Reproductive Resource Desert?, Tsion Mekonnen

Research Publications

Nevada's reproductive health issues is specified in a list of statistical data. The data ranges from issues concerning women living in poverty, the uninsured population of men and women in Nevada, and the amount of women enrolled/eligible for benefits.

Social Media Impact On Small Brick And Mortar Businesses, David N. Bowles

University Honors Theses

This thesis examines the implementation of various strategies and goals for small to medium brick-and-mortar enterprises regarding their use of social media. Drawing from primary data collection with small brick-and-mortar businesses within the greater metro area of Portland, Oregon, the value of social media is the ability of an organization to create a sense of value for their consumers while promoting positive relations and enhancing the consumer's ability to interact with an organization on a more personal level. Focusing on the implementation of various strategies and promotional efforts to increase the success of these small businesses and align their organizational …

Internet Of Things Solutions (Iots) Adoption For Capital Goods In The Business To-Business (B2b) Market, Amit Bakshi

Dissertations and Theses Collection (Open Access)

The excitement created by the introduction of Internet of things solutions (IoTS) is yet to be converted to an all-pervasive adoption and implementation across industries for capital goods in the B2B market. Proof of concepts (POC) and pilot projects are implemented but getting to the next phase of adoption and implementation across the B2B market for capital goods, has been lacking.

An exploratory mixed method is used for this research. Qualitative analysis of the semi-structured interviews with subject matter experts from users, OEMs, and service providers helped identify asset criticality, analytic intelligence, and interoperability as three core significant factors and …

Empowering Older Adults With Their Information Privacy Management, Reza Ghaiumy Anaraky

All Dissertations

Literature depicts a deficit-based narrative around older adults and their technology use, suggesting that older adults are not able to keep up with their younger counterparts in adopting new technologies. In this dissertation, I argue that this view is not necessarily accurate or productive. Instead, I argue that the deficit is in the technology design, which is not inclusive and often caters to the needs of younger adults.

I study older and younger adults' privacy decision-making as a showcase. To study the privacy decision-making process with more granularity, I used a dual-route approach (decision heuristics and privacy calculus) to disentangle …

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Informal Education Experiences Of Black Women-Owned Healthcare Small Businesses In Mississippi, Timothy E. Lampkin

Graduate Theses and Dissertations

Small businesses are critical to the economic success of the United States, and several states, such as Mississippi, have a strong reliance on small business development. Through small, individually owned businesses, the overall economy is enhanced, and the quality of life for many is improved. A growing trend within the small business community is private ownership by Black women. This population segment has dramatically grown in their presence within business ownership, and it is necessary to describe elements of their success. The proposed research focuses on informal education as an enabler of this small business success. Informal education is a …

An Investigation Of Tax Assessors’ Perception Of The Relationship Between Proactive Career Management Behaviors (Pcmbs) And Career Success: Determining The Most Valuable Career Management Behaviors, Daniel K. Berry

Graduate Theses and Dissertations

The purpose of this study was to investigate government and private-sector tax assessors’ perceptions of the relationship between proactive career management behaviors (PCMBs) and career success. The findings of the study established a foundation to assist government and private-sector tax assessor organizations with developing the human capital within and the careers of their employees. The study’s findings revealed that all four of the PCMBs (career planning, career self-exploration, environmental career exploration, and voluntary human capital development) had significant relationships to career success when tested with a multiple regression model. The study’s findings also revealed that there was no significant difference …

Learning From Manipulable Signals, Mehmet Ekmekci, Leandrro Gorno, Lucas Maestri, Jian Sun, Dong Wei

Research Collection Lee Kong Chian School Of Business

We study a dynamic stopping game between a principal and an agent. The agent is privately informed about his type. The principal learns about the agent’s type from a noisy performance measure, which can be manipulated by the agent via a costly and hidden action. We fully characterize the unique Markov equilibrium of this game. We find that terminations/ market crashes are often preceded by a spike in (expected) performance. Our model also predicts that, due to endogenous signal manipulation, too much transparency can inhibit learning. As the players get arbitrarily patient, the principal elicits no useful information from the …

Impact Of Exchange Rate On Trade Flow In Nigeria, Victor U. Ijirshar, Isa J. Okpe, Jerome T. Andohol

CBN Journal of Applied Statistics (JAS)

This study examines the impact of exchange rate on trade flow in Nigeria from 1986 to 2021. The study utilises linear and nonlinear autoregressive distributed lag (ARDL and NARDL) models to test the J-Curve hypothesis and the Marshall-Lerner condition in Nigeria. The study found symmetric effects of exchange rate on trade balance, exports, and imports. The findings also show that real exchange rate depreciation has a strong negative influence on trade balance and exports in the short run but positive in the long run, exhibiting the shape typology of the J-curve. Furthermore, the study reveals evidence of the Marshall-Lerner condition …

Effects Of Central Bank Independence And Financial Stability On Inflation In Selected African Countries, Adamu Yahaya, Mohammed T. Saidu, Abdulaziz Sadi

CBN Journal of Applied Statistics (JAS)

This study examines the relationship between central bank independence (CBI), financial stability, and inflation in 14 African countries within the period 1985-2019. Initial test revealed the presence of cross-sectional dependence (CD) among the countries. Thus, the Mean Group (MG), Common Correlated Effect Mean Group (CCEMG) and Augmented Mean Group (AMG) were employed for the analysis. The CCEMG and AMG results showed a significant and negative correlation between central bank independence and inflation. On the other hand, financial stability is only significant in the MG Model. Additional results obtained using the Garriga CBI index is consistent with our main results. The …

Navigating Insolvency Risks In Emerging Markets, Aurelio Gurrea-Martinez, Elena Daly

Research Collection Yong Pung How School Of Law

Most emerging markets have weak legal and institutional environments that generally lead to low levels of predictability and legal certainty. Moreover, the insolvency framework of most emerging markets is very inefficient, providing creditors with low recovery rates. Therefore, extending credit to companies in emerging economies may result in additional risks for lenders. This article explains how lenders can navigate some of these risks. By doing so, it is expected that, as a result of the higher level of creditor protection, companies in emerging markets will be able to have greater access to finance. Therefore, these strategies can ultimately benefit debtors …