Business Commons^™

Zoned Leasing Impact On Shellfish Aquaculture Industry Development, Rebekah Woodburn

All Theses And Dissertations

Shellfish aquaculture is a growing industry in the United States that supports many individuals and communities. An important step in establishing or growing a shellfish aquaculture operation is obtaining a lease in which to cultivate shellfish. While many states allow aquaculturists to find their own lease location, the often time-intensive and expensive process to have the lease approved and permitted can be a great barrier for new entrants to the industry. Zoned leasing is a way for state agencies to establish large areas and pre-approve them for shellfish aquaculture, then divide the areas into smaller parcels of leases to be …

2022-September-01-Graduate Program In Geosciences Earns National Recognition, University Marketing And Communication, East Tennessee State University

ETSU News

East Tennessee State University’s Geosciences Department, known for offering students valuable field experience and professors excelling in both research and teaching, has added a national recognition. 

The master’s degree in geosciences, geospatial analysis concentration, received an honorable mention for the 2022 American Association of Geographers Award for Master's Program Excellence. 

“This is a wonderful honor for ETSU,” said Dr. Ingrid Luffman, an associate professor who helped prepare the award application. “This concentration was established in 2011 and is already helping fill a rapidly growing industry.”  

Geosciences offers potential graduate students an option to concentrate in either geospatial analysis …

Dean’S Report: Detroit Mercy Dental Evolving With Purpose, Value, And Pride: A Look At The Past Year And All The People Who Made It Happen, Mert N. Aksu Dds, Jd, Mhsa, Cert. Dph

The Journal of the Michigan Dental Association

In the past year, the University of Detroit Mercy School of Dentistry has continued its commitment to evidence-based clinical education, preparing ethical and culturally sensitive graduates for dental practice. Changes brought on by the pandemic have become part of the new normal, with the introduction of the HyFlex classroom format, allowing students flexibility in attending classes in person, virtually, or through recorded lectures. Clinic time and sessions have been consolidated to provide more focused patient care, with students now spending 28-30 hours per week on direct patient care. The University Health Center (UHC) clinic, which served as a significant teaching …

Dentistry And The Law: Understanding The Dental Plan Audit Process, Dan Schulte Jd

The Journal of the Michigan Dental Association

Dental plan audits, which can result in demands for fee repayments, often focus on recordkeeping deficiencies rather than the quality of dental services. Dentists should be aware of key points regarding these audits, including the timing, the nature of audit findings, and the lack of immunity from prior authorizations. Dentists should also request clarification when the audit results are unclear and seek explanations for alleged deficiencies. The audit process may lack a comprehensive explanation, suggesting that the primary goal for dental plans is financial recovery rather than the correction of errors or documentation improvement.

2022-September-01-Etsu Rotc Commissioning Graduates As Second Lieutenants, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – Cadets in the Army ROTC Program at East Tennessee State University will be commissioned as second lieutenants this week. 

The 11 a.m. ceremony is at the ETSU Millennium Center auditorium, room 137b, on Friday, Sept. 9. 

Speaking at Friday’s event is retired U.S. Army Col. Brunilda E. Garcia, a decorated veteran with a range of commendations. She holds degrees from the University of Puerto Rico, Webster University and Air University, and she served in Jordan during Operation Iraqi Freedom.    

The ETSU cadets who will be commissioned are:  

Noah Bailey Honeycutt, who held the rank of cadet …

2022-September-01-Meet Leo Williams, University Marketing And Communication, East Tennessee State University

ETSU News

First-generation college student Leo Williams was a junior at another school when he decided to transfer to ETSU. At his previous institution, he played football, but soon after arriving at ETSU, he learned about the opportunities with Greek life, particularly with ETSU’s National Pan-Hellenic Council (NPHC).

“I was at a cultural mix event and visited a table and talked with a guy about the Phi Beta Sigma fraternity,” Leo said. “I was really interested in the organization, especially all of the service work the organization does. I have always loved helping people and giving back to the community.”

The guy …

Trusting The Stock Market: Further Evidence From Ipos Around The World, Kiridaran Kanagaretnam, Kiat Bee Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of IPO firms from 36 countries and a country-level index for societal trust, we find strong evidence that societal trust is negatively associated with the degree of IPO underpricing. In cross-sectional analyses, we find that the effect of societal trust in reducing IPO underpricing is more pronounced when the information environment is less transparent, when the stock market environment is less robust, and when legal institutions are weaker, settings where the effect of trust is likely to be more salient. Our study contributes to and extends the literature by providing strong evidence that an informal institution …

Avoiding Unfavorable Results Of The Favorable Tax Treatment Of Cares Act Withdrawals: An Unexpected Problem, Emily Cokeley, Michelle Freeman

ETSU Faculty Works

No abstract provided.

2022-September-01-Equity And Inclusion Conference, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Sept. 1, 2022) – Registration for East Tennessee State University’s fourth annual Equity and Inclusion Conference is now open. The conference will be held Sept. 26-28, with a student track on Sept. 29.

This year’s conference is a hybrid event; some sessions are concurrent, with select presentations scheduled to be held in person, and others virtually. Total price for registration varies. Registration is free for full-time ETSU students; $60 for ETSU faculty and staff; $65 for community members; and $25 for non-ETSU students. To register, visit www.etsutickets.com.

“ETSU is arguably more diverse today than at any other point …

2022-September-01-Etsu Bluegrass Celebrating Years With Concert, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – Bluegrass, Old-Time and Roots Music Studies at East Tennessee State University will host a concert celebrating the program’s 40th anniversary on Friday, Oct. 21, at 7 p.m. at the ETSU Martin Center for the Arts.  

This milestone anniversary concert will feature well-known and prominent artists who have direct connections to the university.

Program started in 1982

“I cannot wait to play music on stage again with some of my friends from 20 years ago,” said program director and ETSU alumnus Dan Boner. “And there will be some incredibly well-known artists at this anniversary concert, a couple of …

2022-September-01-Kingsport Alliance For Continued Learning Releases Fall Schedule, University Marketing And Communication, East Tennessee State University

ETSU News

Kingsport – The Kingsport Alliance for Continued Learning (KACL), in partnership with East Tennessee State University at Kingsport, will offer a series of informal in-person and virtual class options beginning Tuesday, Oct. 11, focusing on a variety of subjects from science, local history and literature to a personal safety course with an FBI Joint Terrorism Task Force officer.

This six-week series of non-credit courses is open to anyone. Classes will continue through Thursday, Nov. 18, and will be held at the Kingsport Center for Higher Education (KCHE), 300 W. Market Street. The cost to participate is $30 and covers all …

2022-September-01-Summer 2022 Deans List, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – East Tennessee State University has announced the names of students who attained a grade point average qualifying them for inclusion in the dean’s list for the summer 2022 session. To receive this honor, students must successfully complete a minimum of 12 hours of undergraduate coursework with no grade below ‘B-’ in any course taken, and a grade point average of at least 3.5 on a 4.0 scale.

2022-September-01-Be Part Of The Divine Nine, University Marketing And Communication, East Tennessee State University

ETSU News

The start of a new academic year provides opportunities for ETSU students to join new organizations – academic or sports clubs, honor societies, intramural teams, or Fraternity and Sorority Life.

Last week was Fall Primary Recruitment for Panhellenic sororities at ETSU – a big week, in fact, as the College Panhellenic increased its overall chapter size membership from 234 to 370 by the end of recruitment week.

Numbers are also up for ETSU men considering membership in Interfraternity chapters this week, with IFC rush registration up by 35% over last year.

Membership intake will also kick off this fall for …

2022-September-01-From Enrolled To Employed Bluesky Institute Inaugural Class - Bucwire, University Marketing And Communication, East Tennessee State University

ETSU News

Real-life job training, a college degree in less than two and a half years and an immediate job offer right after graduation in some of the most in-demand IT careers in the nation.

That is what the pivotal partnership between BlueCross BlueShield of Tennessee (BCBST) and East Tennessee State University will deliver for the inaugural class of 32 students in the BlueSky Tennessee Institute, and all those who follow. The groundbreaking collaboration will provide Tennessee students the opportunity to earn a bachelor’s degree in computing and a job offer from BlueCross in just over two years.

“The opportunity to …

2022-September-01-Justice And Court Systems Focus Of Women On Wednesdays, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – “Observations, Conversations and Next Steps: LGBTQ+ Individuals Pursuing Justice in a Heteronormative Court System” is the focus of a talk hosted this week by East Tennessee State University. 

Part of the “Women on Wednesdays” lecture series sponsored by the ETSU Women’s, Gender, and Sexuality Studies Program, the event is free and open to the public. It takes place on Zoom (Zoom Meeting ID: 817 3675 0048) at noon on Wednesday, Sept. 14.

Drs. Jamie Brown and Mary Langenbrunner will discuss a personal and professional journey of discovery into LGBTQ+ rights in Tennessee, particularly around child …

2022-September-01-On The Scent: Etsu Researchers Exploring Treatments For Loss Of Smell, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (Sept. 1, 2022) – The smell of rain or the scent of a fresh pie baking are luxuries that not all people are able to experience.

The loss of the sense of smell has drawn attention in the aftermath of the COVID-19 pandemic. However, this problem can occur as a result of injury, certain disorders or aging, affecting the quality of life for millions of people.

A pair of researchers at East Tennessee State University’s Quillen College of Medicine have received a grant totaling more than $1.8 million over the next five years to study how the …

Strategizing Battery Swap Service: Self-Operation Or Authorization?, Zhaojun Yang, Quanlong Lei, Jun Sun, Xu Hu, Yali Zhang

Information Systems Faculty Publications

Electric vehicle (EV) charging is still time-consuming compared with traditional vehicle refueling, making many consumers hesitant to make the switch. As a solution, battery swapping allows EVs to get energized within minutes. As economies like China embrace the emerging battery swap market, relevant automakers face strategic choices between self-operation and authorization. This study establishes game-theoretic models of a duopoly EV market comprising two automakers and a battery swap market involving an additional third-party operator. Each automaker may run its own battery swap service entirely or license at least part of it to the third-party operator. The results suggest that authorization …

2022-09-00 Newsletter, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress newsletter from September of 2022.

Best Practices For Reducing Construction Accidents Involving Hispanic Construction Workers, Michael E. Asuquo, Khalid Siddiqi

The Professional Constructor

The objective of this study was to determine best practices for reducing accidents among Hispanic construction workers. It was hypothesized that language barrier between the Hispanics and American workers contributed immensely to high rate of construction accidents on industrial projects. Accident case studies and questionnaire survey were both used. Data was collected through semi-structured interviews with Hispanic workers involved in industrial construction projects in Metro Atlanta. Findings from the study concluded that most accidents involving Hispanic workers were caused due to lack of communication from supervisors, ignorance of workers on work procedures, lack of equipment training, and worker negligence. Language …

Construction Management Internship: A Key Opportunity For Assessment And Continuous Curriculum Improvement, James S. Vaux, Bree Dority, Dana E. Vaux

The Professional Constructor

The internship is an integral part of most Construction Management curricula. Studies have noted the importance and reciprocal value of internships for the student, the employer, and the academic program. However, to date, no studies have specifically outlined the value internships provide to the CM program for assessment and evaluation. This paper examines the value of the CM internship as an indirect measure to assess and incorporate change into program curricula. With 10 years of qualitative and quantitative data collected from CM student interns, industry employers, and university internship supervisors, this study supports that CM internships are a valuable tool …

Tax Risk, Corporate Governance, And The Valuation Of Tax Avoidance Across Philippine Firms: How Do Investors Value Corporate Tax Avoidance?, Christine E. Ang, Shawn Luther S. Chan, Sean Ellison G. Sow, Siegwald K. Yap, Madeleine B. Estabillo, Anne Go, Angelo A. Unite

Angelo King Institute for Economic and Business Studies (AKI)

Tax avoidance has traditionally been thought to enhance firm value because it generates cash savings for reinvestment or distribution to shareholders. More recent literature, however, suggests that tax avoidance valuation may not be so simple. Desai and Dharmapala (2009) introduced the “agency perspective” on tax avoidance, arguing that investors consider the risk of tax avoidance as opening opportunities for managers to extract rents from their firms. Positive tax avoidance value would therefore be conditional on good corporate governance quality. Drake et al. (2017) introduced yet another dimension—tax risk—to the valuation of tax avoidance, arguing that tax avoidance that comes with …

Organizational And Team Culture As Antecedents Of Protection Motivation Among It Employees, Shwadhin Sharma, Eduardo Aparicio

College of Business Faculty Publications and Presentations

The rapid development of technology and information systems has led to higher information security-related issues in an organization. The age of remote working (i.e., telecommuting) has further increased information security related incidents that need to be adequately addressed. This paper extends the protection motivation theory by drawing insights from organizational and institutional theory literature to examine how organizational culture and subcultures such as team culture impact information security compliance. The primary objective of this study is to understand the impact of the dimensions of organizational culture and team culture on employees’ perceived threats and coping motivation associated with information security …

Insider Trading Restrictions And Real Earnings Management: International Evidence, Jiwei Wang, Yuanto Kusnadi, Jiwei Wang, Yujie Wang

Research Collection School Of Accountancy

We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the substitution hypothesis, in that managers have incentives to substitute accruals earnings management for real activities earnings management. This effect is found to be more pronounced for firms in countries with more restrictive insider trading regulation. Our result is robust to alternative measures of real activities earnings man- agement and insider trading restrictions, alternative sub-samples, alternative regression specifi- cations, and controlling for …

Subsidiary Governance And Corporate Tax Planning: The Effect Of Parent-Subsidiary Common Directors And Offficers, Xin Wang, Yongxin Xu, Liandong Zhang, Gaoping Zheng

Research Collection School Of Accountancy

Top executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax-planning opportunities and coordinate tax arrangements. Using the mandatory disclosure of top executives' subsidiary positions for Chinese listed firms, we find that effective income tax rate is lower for firms with common D&Os. The tax-saving effect is stronger for firms with more intangible assets and with related-party transactions involving subsidiaries. The effect is also stronger when common D&Os have positions …

Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Three Lenses Of Contrapower Sexual Harassment, Michael L. Ekema

Dissertations, Theses, and Capstone Projects

Contrapower sexual harassment refers to sexual harassment incidents where the perpetrator has less formal power within the organization than the person being victimized. Although the potential for inverse power dynamics were already identified in the early stages of sexual harassment research, the prevalence and antecedents of contrapower sexual harassment have rarely been examined. In addition, prior sexual harassment research has overwhelmingly prioritized gender as the focal variable of interest. This dissertation seeks to contribute to the literature on workplace incivility, organizational deviance, and counterproductive work behaviors by looking at contrapower harassment through three different lenses: The perspective of harassment targets, …

Essays In Asset Pricing, Muhammed Yonac

Dissertations, Theses, and Capstone Projects

This dissertation consists of three essays in asset pricing with the common theme of return predictability.

Chapter 1: This chapter introduces the motivation, results, and structure of the dissertation.

Chapter 2: I examine the relation between the social ties between firms' headquarters locations and co-movements between their fundamentals and stock returns. The evidence indicates that firms in the same industry with socially connected locations exhibit co-movement in fundamentals and stock returns that exceed those without socially connected locations. However, the stock returns reflect the location information with a lag. To exploit this lagged relationship, we form portfolios that buy (sell) …

Lost In Digitization: Physical Products Are Vessels For Social Meaning, Oden H. Groth

Dissertations, Theses, and Capstone Projects

The explosion in digitization means that consumers increasingly have the opportunity to choose between digital and physical versions of products — for example, between an eBook and a paperback book. However, despite the popularity of digital objects, many people nonetheless prefer physical equivalents. This dissertation explores one reason why this may be the case; namely, that physical versions of objects and products are better vessels for social meaning. In chapter 1, explore the specialness of physical objects, and posit that materiality is critical for holding and embodying significance. In chapter 2, I investigate the effects of product format on perceptions …

A Survey Study Of Speech-Language Therapists’ Experiences With Teletherapy At The Onset Of The Covid-19 Crisis, Jason A. Rosas

Dissertations, Theses, and Capstone Projects

The present study aimed to understand how delivering pediatric treatment services via ‘teletherapy’ affected speech-language therapists (SLTs) during the initial outbreak of the COVID-19 pandemic crisis in 2020. SLTs reported on their experiences with the change from in-person to remote service delivery via two national surveys distributed at the start of the pandemic between April 2020 and July 2020. To explain SLTs’ survey responses, this dissertation introduced the Professional Adaptation Model (PA Model). The PA Model facilitated evaluation of the SLTs’ professional environment and the psychological constructs of their professional identity believed to influence the transition to speech-language teletherapy. Specifically, …

Bondholders’ Influence On Corporate Disclosure: Evidence From Capital Expenditure Forecasts As A Firm’S Commitment, Sae Young Yoon

Dissertations, Theses, and Capstone Projects

This paper addresses how firms cater to bondholders’ demand for additional information by examining capital expenditure (capex) forecasts prior to bond issuance. While bondholders’ demand for additional information incentivizes firms to be more transparent, the importance of macroeconomic factors and comparable bonds outstanding in bond pricing might, however, decrease the benefit of additional disclosure. Using the difference-in-differences approach, I document that firms provide more capex forecasts prior to bond issuance. This increase in capex forecasts is detected when bonds are issued for capital expenditure purposes or when investment-restricting covenants protect bondholders. Next, I find that firms provide more conservative capex …