Business Commons^™

Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Culture: The Key To Shifting Your Organization During Post-Pandemic, Qiang Qiang

The Scholarship Without Borders Journal

Organizations are facing challenges and obstacles caused by COVID-19. After widespread vaccines, lifestyle became normal and entered the post-pandemic era. Organizational culture is the key that organizations shift during the post-pandemic. In this article, there are three recommendations that the organization can think of to make cultural changes effectively. First, the organization needs to assess and diagnose if it is an agile organization. Second, Lewin’s change model and the MCR framework can help the organization manage the changing process. Last, leadership is the key to ensuring the change is in the right direction. The leadership discussion focuses on evolutionary leadership …

A Machine Learning Approach To Revenue Generation Within The Professional Hair Care Industry, Alexander K. Sepenu, Linda Eliasen

SMU Data Science Review

The cosmetic and beauty industry continues to grow and evolve to satisfy its patrons. In the United States, the industry is heavily science-driven, innovative, and fast-paced, suggesting that to remain productive and profitable, companies must seek smart alternatives to their current modus operandi or risk losing out on this multi-billion-dollar industry to fierce competition. In this paper, the authors seek to utilize machine learning models such as clustering and regression to improve the efficiency of current sales and customer segmentation models to help HairCo (pseudonym for confidentiality), a professional hair products manufacturer, strategize their marketing and sales efforts for revenue …

Utah Women And Stem: A 2022 Update, Rebecca Winkel, Susan R. Madsen

Marketing and Strategy Faculty Publications

According to the U.S. Bureau of Labor Statistics (BLS), careers in STEM (Science, Technology, Engineering, and Math) are expanding faster and pay better than other careers.¹ The median annual wage for STEM occupations in 2020 was nearly $90,000, more than double the median annual wage for all occupations (about $42,000).² STEM opportunities abound in Utah, one of the top 10 states for tech job growth, net tech employment concentration, and net tech employment job gains in 2020.³ In fact, Salt Lake City is ranked the second-best city in the country for professional opportunities in STEM.⁴

Yet, …

Introduction To The Special Issue On The Future Of Advertising, Sukki Yoon

Marketing Department Faculty Journal Articles

No abstract provided.

2022-June-02-Mba Capstone Project Collaborates With Ciidi Clinical Research Office, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (June 2, 2022) – The Center of Excellence in Inflammation, Infectious Disease and Immunity (CIIDI) at East Tennessee State University expanded operations in 2021 by creating a Clinical Research Office on the Quillen College of Medicine campus. The office functions as a facilitator for interprofessional and cross-disciplinary investigators as it pertains to basic, preclinical, clinical, and epidemiologic research.

“With CIIDI’s influx of recruitment rates, sample acquisition, and additional large-scale collaborative efforts, it was imperative to create a formal Clinical Research Office,” said James Adkins, director. “We have secured a physical space where the biomedical community can access our …

Is Corporate Law Nonpartisan?, Ofer Eldar, Gabriel V. Rauterberg

Articles

Only rarely does the United States Supreme Court hear a case with fundamental implications for corporate law. In Carney v. Adams, however, the Supreme Court had the opportunity to address whether the State of Delaware’s requirement of partisan balance for its judiciary violates the First Amendment. Although the Court disposed of the case on other grounds, Justice Sotomayor acknowledged that the issue “will likely be raised again.” The stakes are high because most large businesses are incorporated in Delaware and thus are governed by its corporate law. Former Delaware governors and chief justices lined up to defend the state’s “nonpartisan” …

Will Blockchain Really Impact Your Business Model? Empirical Evidence From Slovenian Smes, Horst Treiblmaier, Žan Špan

Economic and Business Review

In this paper, we use the widely popular business model canvas, which was previously adapted for the blockchain environment, to assess the experiences and perceptions of Slovenian small and medium-sized companies (SMEs) pertaining to blockchain technologies. The results reveal that SMEs expect applications built on blockchain technologies to have a highly positive effect on numerous aspects of their business model. This positive evaluation is even stronger among companies that already have experience with blockchain technologies.

Determinants Of Country-Level Employee Overqualification: A Configurational Approach, Aleksandar Nikolovski, Robert Kaše

Economic and Business Review

We build on the configurational approach to identify patterns of macro contextual factors leading to high country-level employee overqualification. We differentiate between subjective and objective employee overqualification and establish that each is caused by different configurations of macro factors. We also identify country-level overqualification archetypes and link specific countries with respective archetypes. We find that a country’s non-vocational education system is a necessary condition for high objective overqualification, while objective overqualification itself is not a necessary condition for perceived overqualification. We discuss theoretical implications and offer policy implications.

Consumer Confusion Caused By Nutrition Apps In Product Healthiness Evaluation, Mila Zečević, Petar Gidaković, Vesna Žabkar, Mateja Kos Koklič

Economic and Business Review

Rapid developments in technology and connectedness are influencing how consumers access and use nutrition information. However, this information is not always clear and consistent. The inconsistencies in the information provided to consumers can lead them to uncertainty about which data to use (i.e. consider as correct), especially when different sources of information appear similarly qualified and accurate. This paper aims to highlight the impact of inconsistent information on consumer attitudes. The results of an experiment conducted on a sample of 237 consumers indicate that the inconsistent information, when presented to consumers, influences their attitude in a way that it increases …

The Role Of Enterprise Europe Network In Export Activities Of The Western Balkan Smes, Bojan Ćudić, Matjaž Klemenčič

Economic and Business Review

The Western Balkan region (WB) small and medium enterprises (SMEs) lag behind the EU-28 counterparts in their export activities. The positive influence of the Enterprise Europe Network (EEN) on local business support organisations and the local businesses is identified as a contributing factor to that improvement. To investigate the EEN's role in the export of the WB SMEs in the period 2014–2017, the authors used available statistical data on export from the WB countries. The survey was conducted in three phases, with the samples of 1,463, 222, and 12 companies. Analysed results of the EEN activities in the WB show …

An Entrepreneur’S Perspective On Entrepreneurial Recycling, Alenka Slavec Gomezel, Rok Stritar

Economic and Business Review

We propose new insights into entrepreneurial recycling, focusing on the entrepreneur’s perspective on the role of recycling. We define entrepreneurial recycling as the process by which entrepreneurs share, receive, and transform human, social, organizational, and financial capital throughout the entire entrepreneurial lifecycle: entry, growth and exit. However, research on this topic remains fragmented and underdeveloped. We applied a qualitative, interpretive, and inductive lens to explore the lived experience of six entrepreneurs in order to conceptualize entrepreneurial recycling and understand the implications for entrepreneurial theory and practice. We argue that when entrepreneurs recycle, they trigger a reciprocal trust loop with benefits …

Changing The World Through Business: A Contribution To The Sustainable Development Goals, Andrews University

Public Document Archive

Program for:

The 12th Biennial SDA Business Teachers Conference

Hosted on the campus of Andrews University | June 2022

Measuring Impact To Make A Difference, Singapore Management University

Perspectives@SMU

Impact-Weighted Accounts (IWAs) quantify impact and aims to help managers make better decisions

Building Sustainability And Impact Into Accounting, Hajar Yagkoubi, Eelco Van Der Enden, Eszter Vitorino, Reynir Indahl, Tjeerd Krumpelman

Perspectives@SMU

Can it be done? The answer is yes but it depends on solid academic research, investor pressure, and good old lobbying

Burning The Flame Of Entrepreneurship, Singapore Management University

Perspectives@SMU

From starting a business in a foreign land to adapting to the internet economy, Florence Fang is all about enhancing human lives

Is Guanxi Still Everything When Doing Business In China?, Singapore Management University

Perspectives@SMU

Research finds that traditional guanxi-style connection-building is no longer the main key to success when doing business in China, and a new generation of Chinese entrepreneurs form business ties based on reputation and capabilities

Daung Well By Daung Good, Leon Qiu, Singapore Management University

Perspectives@SMU

Leon Qiu started microfinance lending startup Daung Capital to help the unbanked in Myanmar. Can he adequately help the farmers there?

Is The Crypto World Having Its Own 2008 Lehman Brothers Moment?, Eric Lim

Perspectives@SMU

Cryptocurrency markets have tumbled in recent times due to the age-old story of greed, arrogance and disregard for responsibility, writes UNSW Business School’s Eric Lim

Raj Soin College Of Business Newsletter - June 2022, Raj Soin College Of Business, Wright State University

Raj Soin College of Business Newsletter

A four-page newsletter created by the Raj Soin College of Business at Wright State University. This newsletter includes a upcoming events, message from the dean, and more.

Customer Satisfaction Index Of Singapore 2022: National Scorecard, Institute Of Service Excellence, Smu

Research Collection Institute of Service Excellence (2007-2024)

This scorecard summarises the results of the CSISG 2022 satisfaction scores at the national, sector, sub-sector, and company levels. CSISG scores are generated based on the econometric modelling of survey data collected from end-users after the consumption of products and services. Company scores (in black) are weighted based on a separate incidence study. This incidence study helps determine each company’s sample profile and the local-tourist weights. Sub-sector scores (in blue) are derived as a weighted average of company scores, in proportion to the local and tourist incidence interactions with the constituent companies. Sector scores (in gold) are derived by aggregating …

Competency-Based Personnel Selection Oklahoma - Intervention Background, Quality Improvement Center For Workforce Development

Other QIC-WD Products

What is competency-based personnel selection and why was this intervention selected?

Competency-based personnel selection refers to a hiring process that is rooted in assessment of the required job-related competencies or knowledge, skills, abilities, or other characteristics (KSAOs). Competencies can be evaluated to make hiring decisions using a variety of different methods, including interviews, paper-and-pencil or computer-administered tests, work samples, or situational judgment tests, to name a few. In Oklahoma, a structured interview, typing test, and writing assessment were implemented and pre-employment tests assessing personality, cognitive skills, and attitudes were administered to staff to inform decisions about future …

Supportive Supervision And Resiliency Ohio - Needs Assessment Summary, Quality Improvement Center For Workforce Development

Other QIC-WD Products

Exploration of Needs The Ohio Department of Job and Family Services (ODJFS) partnered with the Quality Improvement Center for Workforce Development (QIC-WD) to conduct a comprehensive needs assessment in nine participating counties, to identify potential issues related to staff retention within the child welfare workforce. A number of data sources were used to inform the process, including: 1) administrative data and metrics provided by the Human Resources representatives in each of the nine agencies, 2) formal surveys of child welfare staff and supervisors in the nine participating counties, and 3) the subjective perceptions and expertise from the QIC-WD and Ohio …