Business Commons^™

New Interpretation: Assisting Attest Clients With Implementing Accounting Standards Et Sec. 1.295.113, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Professional Standards

No abstract provided.

Congregating As A Social Phenomenon; The Social Glue That Binds, Martin Maccarthy, Ashlee Morgan, Claire Lambert

Research outputs 2022 to 2026

Purpose: This study aims to consolidate and hone existing spectating and crowd theory. This is achieved by marrying socio-cultural ideas and concepts from related disciplines.

Design/methodology/approach: This conceptual review examines what people do when they congregate at an event, and in doing so, answers the question of what they forgo when denied a crowd. Concepts are teased from the literature as to what happens during participatory congregation (in company, in situ), punctuated by relegation without it.

Findings: Related concepts are organised into a typology. The metamodel is the essence of the paper and includes four themes: (1) identity construction, (2) …

Covid Reboot: Making A Case For Cultural Change To Increase Employee Engagement, Martin S. Bressler

Journal of Business & Entrepreneurship

When traveling around the country, you will notice that many small businesses have closed, in many instances due to the COVID-19 pandemic. According to a recent study by economists at the Federal Reserve, 200,000 U.S. business establishments shut their doors during the first year of the pandemic in addition to the 600,000 businesses per year that permanently closed. Many states have reported that 40% or more small businesses have closed in their state (Congressional Research Service, April 2020).

However, even more disturbing than the number of businesses closing is the difficulty in staffing positions across the country. The hospitality industry …

How Exemplary Black Women Leaders Use Influence To Achieve Extraordinary Results, Catrena Elliott

Dissertations

Purpose: The purpose of this phenomenological study was to understand and describe how exemplary Black women business leaders (BWBL) influence employees through personal motivation, personal ability, social motivation, social ability, structural motivation, and structural ability.

Methodology: This phenomenological study research design identified and explored how 10 exemplary BWBL who have achieved extraordinary results influence employees through personal motivation, social motivation, structural motivation, personal ability, social ability, and structural ability. Participants were selected from exemplary BWBL in Southern California and Northern California who fulfilled the study’s requirements. Interviews, observations, and artifacts were used to gather data. To identify study findings, data …

Linking Authentic Leadership With Employee Initiative Behavior And Task Performance: The Mediating Role Of Emotional Sharing And Communication Satisfaction, Jeong Sik Kim, Jong Gyu Park, Hyun Jung Park

Publications and Research

Our study aims to explore the process through which authentic leadership leads to employees’ initiative behavior and task performance. In particular, we focused on the mediating roles of emotional sharing and communication satisfaction. Based on data collected from 242 employee-supervisor dyads, we found that authentic leadership was significantly related to emotional sharing, which was sequentially significantly related to communication satisfaction. Communication satisfaction was significantly associated with initiative behavior and task performance. In addition, emotional sharing and communication satisfaction played significant mediating roles not only in the relationship between authentic leadership and initiative behavior, but also in the relationship between authentic …

2022-March-21-Daughtry Performing At Etsu Martin Center, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (March 21, 2022) – Daughtry, one of the most visible and consistent rock ‘n’ roll bands this century, has sold over 9 million albums and 16 million singles worldwide as well as selling out concerts across the globe.  

In 2020, Daughtry released its newest single, “World on Fire,” from the “Dearly Beloved” album, which marked the band’s return to its rock roots and the top of the rock charts in the United States. 

Daughtry

On Saturday, May 7, at 8 p.m., Daughtry will bring its Dearly Beloved tour to the ETSU Martin Center for the Arts in …

Cadet Isaac Jacquez Named Distinguished Military Graduate, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

2022-March-21-Corey Smith Coming To Etsu, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (March 21, 2022) – Corey Smith has sold over 1 million concert tickets, 1.5 million digital singles and over 220,000 albums. Smith’s Spotify channel has amassed over 5 million listeners with more than 73 million streams.  

On Friday, June 24, the singer-songwriter from Georgia will bring his unique mix of country, rock and folk to the ETSU Martin Center for the Arts in the ETSU Foundation Grand Hall beginning at 8 p.m. Tickets go on sale Friday, March 25, at 10 a.m. at ETSUMartinCenter.org. 

Corey Smith

Smith has amassed a devout fan base, not only in …

Event Study: Itama Ranoraya Stock Valuation On Indonesia Stock Exchange During The Covid-19 Pandemic, Posma Sariguna Johnson Kennedy, Ricky Martin Manullang, Chyntia Natasha Sihombing, Laura Magdalena Tampubolon

Journal of Accounting Auditing and Business

This study aims to analyze investment decisions on one of the pharmaceutical company's shares, PT Itama Ranoraya Tbk, with the code IRRA on the Indonesia Stock Exchange in 2021. The research method used is the event study method (ESM). This research is expected to enrich scientific references for event studies on non-economic events and their impact on the capital market in Indonesia in general. The data used in this research is secondary data, especially from stock movement data and company financial statements. The share acquisition for valuation is only one share from various pharmaceutical industries, namely the IRRA coded stock. …

Analysis Of The Influence Of Good Corporate Governance And Financial Health Ratio On Banking Performance, Aloysius Harry Mukti, Tamara Rahmawati

Journal of Accounting Auditing and Business

This study aims to examine the effect of good corporate governance and financial health ratios as measured by CAR NPL and BOPO on banking performance. This study used a sample of 93 and the objects in this study were conventional banking companies listed IDX 2017-2019. This study uses secondary data with a sample selection method, namely purposive sampling. This study uses 5 data analysis methods, namely descriptive statistics, classical assumption test, hypothesis test, f test, and partial test / t. This study proves that good corporate governance has no effect on banking performance, financial health ratios as measured by CAR …

Strategic Basic Research: Cognition And Suggestions, Xiaoxuan Li, Xiaoxi Xiao, Zhiyong Lou, Bing Zhu, Zihe Rao

Bulletin of Chinese Academy of Sciences (Chinese Version)

This paper sorts out and clarifies the concept of strategic basic research, and summarizes the international experiences in supporting strategic basic research. On this basis, it analyzes the main problems in supporting strategic basic research in China, such as the lack of top-level design, unclear funding objects, and insufficient sustainable and stable support. Some suggestions are put forward, such as setting up an independent strategic basic research program, taking the national strategic forces as the main forces to organize and implement the strategic basic research program, and establishing a dual-track supporting model that coordinates the directional project funding and the …

Characteristics And Funding Strategies Of Mathematical Research, Xiaoxi Xiao, Xiaoshan Gao, Yaxiang Yuan

Bulletin of Chinese Academy of Sciences (Chinese Version)

Strengthening mathematical research aiming at the national strategic needs and major frontier problems is conducive to promoting mathematics research to play a more important strategic role in national development and international competition. This study analyzes the basic characteristics of mathematical research, summarizes the international experiences in funding mathematical research, and then deeply analyzes the major problems of Chinese funding mechanisms for mathematical research, such as the lack of overall planning, the short of sustainable and stable support, and the urgent need to improve the training, selecting, and funding mechanism for high-level mathematical talents. It also puts forward some policy suggestions, …

Strategic Development Problems And Mechanism Improvement In Engineering Science, Peinan Li, Weimin Bao, Wei Yao

Bulletin of Chinese Academy of Sciences (Chinese Version)

Modern engineering embodies the characteristics of multi-disciplinary integration and is the engine for the development of basic science and engineering technology. Engineering science comes from engineering and serves engineering. Engineering science and natural science both belong to the category of basic research and are the basis of jointly supporting the development and progress of engineering technology. To this end, this paper reviews the development process of engineering science, and on the basis of fully grasping the and the connotation, development stage and modern characteristics of engineering science, draws on the experience and practices of major countries in the development of …

Thoughts And Suggestions On Development Of Earth Sciences In China, Lihua Zhou, Xin Wang, Chengxiong Zhou, Quanyou Liu, Jianhua Si, Wang Zhang, Zhijun Jin

Bulletin of Chinese Academy of Sciences (Chinese Version)

Earth Sciences is a multi-disciplinary science, which takes the interaction of Earth's various spheres and their resources and environmental effects as the research object. As a comprehensive and systematic science that not only expands the frontier of human knowledge but also serves the social and economic development of human beings, Earth Sciences not only studies the past and reveals the evolution history of the Earth, but also faces the future and provides solutions for the sustainable development of human beings. Based on the analysis of the international development trends of Earth Sciences and the summary of the development status and …

A Review Of Nepali Diaspora And Their Role In Nepal’S Development And Lessons For Developing Countries, Ambika P. Adhikari

Himalayan Research Papers Archive

United Nations data shows that the size of global diaspora had reached 281 million in 2020, and it continues to grow. Diasporas have contributed significantly to the development of their native lands through remittance, technology and knowledge transfer, philanthropy, and diplomacy. Many countries have designed policies to engage the diaspora more deeply by providing concessional citizenship and visa regimes, and attractive investment opportunities. Yet, there is room for improvement in policies and programs to enhance these prospects.

Since the 2010s, the size and expanse of Nepali diaspora has grown dramatically, the numbers perhaps reaching 800,000 in 2022 in the more …

The Machiavellian Organization: A Multilevel Model To Understand Decision Making In Organizations, Michael J. Matthews, Thomas K. Kelemen, Samuel H. Matthews, Jacob M. Matthews

Management Faculty Publications

We introduce a three-phase model of decision-making as examined through a Machiavellian lens. Distinct from previous research, we broaden our research premise from Machiavellianism exhibited by an individual to Machiavellianism at the organizational level. We examine this type of organization beginning with an emphasis on organizational values and practices, which we define as climate emergence. After establishing the process of climate emergence, we examine employee sensemaking within a Machiavellian climate by drawing on Rest's decision-making model. Our research culminates with an exploration of resultant employee behaviors while emphasizing the moderating role of dispositional Machiavellianism. We conclude with a discussion centered …

Strategic Consideration And Recommendation On Development Of Chemistry In China, Yanlin Cheng, Shuxian Wu, Qing Dai, Chunying Chen, Yuliang Zhao

Bulletin of Chinese Academy of Sciences (Chinese Version)

Chemistry, as a central science linking all the other sciences, has played an influential role in promoting the development of the whole scientific and technological field and the prosperity of economy and society. Developed countries strongly support the development of chemistry and effectively promote the level of chemical research and chemical industry. Since the founding of the People's Republic of China, chemical research has been supported among the field of natural sciences, and its current level is at the forefront of the world. However, there are still problems in the field of chemistry research in China, such as insufficient major …

Research On Characteristics, Development Trend And Funding Countermeasures Of Biology, Jie Chen, Jing Qu, Zhiyong Lou, Bing Zhu, Le Kang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Strengthening the research in biology aimed at national strategic needs and major scientific frontier issues is conducive to giving full play to the strategic supporting role of biological research for national economic development and the promotion of international competitiveness. This article combs the basic characteristics and development trend of biology, summarizes the practical experience of international biological research funding, and analyzes the outstanding problems in biological research in China, such as incomplete layout, lack of sustainable and stable support, and insufficient funding for top talents and teams. By referring to the international practical experience, it puts forward policy suggestions to …

Origins Of Strategic Basic Research And International Practices, Ruhan A, Kejia Yang, Cong Wu, Xiaoxuan Li

Bulletin of Chinese Academy of Sciences (Chinese Version)

Strategic basic research is a novel concept evolves along with the historical development and understanding of what constitutes as basic research. It evolves from the interactions among different communities and their changing practices, the management and new demand from the government, the changing relationship between public and scientific community and the changes of funding structures for science and technology. This paper first reviews the historical development and understanding of basic research so that to investigate how has the concept of strategic basic research evolved, and then it summarizes the international practices of management and funding of basic research in the …

Connotation Analysis Of Original Basic Research And Implications For Original Exploratory Program Implemented By National Natural Science Foundation Of China, Jintao Bao, Yi Zhang, Yijie Peng, Yinghong Zhao, Hongguan Hao, Zhimin Zheng

Bulletin of Chinese Academy of Sciences (Chinese Version)

Original basic research is a key driving force for the development of science and technology, as well as the source of the new round of scientific and technological revolution and industrial transformation. To further encourage and support originality and innovation, the National Natural Science Foundation of China (NSFC) implemented the original exploratory program as one of its priorities for deepening reform. In this paper, the concept and characteristics of original basic research are analyzed, and the funding orientation of foreign major science funding agencies on original basic research projects is investigated. This study further discusses the connotation and positioning of …

A Mixed-Methods Study To Determine The Impact Of Covid-19 On Food Security, Food Access And Supply In Regional Australia For Consumers And Food Supply Stakeholders, Stephanie Louise Godrich, Johnny Lo, Katherine Kent, Flavio Macau, Amanda Devine

Research outputs 2022 to 2026

Background: The COVID-19 pandemic has impacted the Australian food supply through changed consumer purchasing patterns, and potentially, household food security. The aim of this study was to determine the impact of COVID-19 on the prevalence of food insecurity and food supply issues, and perspectives of food supply stakeholders in regional Australia. Methods: A mixed-methods consumer survey and in-depth interviews with food supply stakeholders were conducted in regional Australia, more specifically South West Western Australia between May and July 2020, immediately after the 1st wave of the pandemic. Results: The prevalence of food insecurity was 21% among consumers, and significantly more …

An Importance-Performance Analysis Of Local And Destination Visitors To Monocacy National Battlefield, Mckenzie Mosher, Colin Mccormack, Caleb Scruggs, Chris Zajchowski, Jessica Fefer

Undergraduate Research Symposium

The purpose of this study was to understand the evolving visitor experience at Monocacy National Battlefield (MONO) in Fredrick, Maryland and, specifically, the way this National Park Service site serves both its’ destination and local visitors. Using an Importance-Performance Analysis, segmented by visitors’ county of residence, we demonstrate key differences in the visitor experience across visitor type. Following survey design with MONO managers and approval from the U.S. Office of Management and Budget, onsite sampling occurred over 21 visitor contact days, stratified by day of the week and time of day, in summer and fall of 2021. 469 visitors were …

Career Development In The Fashion Industry Tmd 290, Joanna Burkhardt

Library Impact Statements

No abstract provided.

2022-March-18-Director Of New Students And Family Programs, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (March 18, 2021) – East Tennessee State University’s Division of Student Life and Enrollment has announced that Timothy Lewis will serve as director of New Student & Family Programs. Lewis will be responsible for various programs, including New Student Orientation, Preview and Parent & Family Programs, and will assume an advisory role to the Preview and Orientation Leader Organization.

Lewis received his Master of Education degree in the Higher Education and Student Affairs program at the University of South Carolina (UofSC) while working as a graduate assistant in the office of New Student Orientation. Lewis says …

The Investment Gap: An Exploration Of Why So Few Women Study Finance At Brigham Young University, Elizabeth Anne Pearson

Undergraduate Honors Theses

This thesis explores the root cause of the systemic underrepresentation of women in the finance industry by investigating why so few women choose to study finance in college. It looks in depth at why there is a low percentage of women that graduate in finance from Brigham Young University each year by analyzing the survey responses of women in business majors across the Marriott School. The thesis discusses three areas of solutions for greater mentorship, transparency, and exposure that can be implemented through five actionable steps to help shift the dynamic of representation. While I do not aim to make …

International Association Of Machinists, Local Lodge #1030, Collection, 1918-1922, Special Collections, Leonard H. Axe Library

Finding Aids

This collection includes correspondence, financial records, meeting minutes, and notes relating to the Local Lodge #1030 of the International Association of Machinists, Chanute, Kansas.

The International Association of Machinists (IAM) was formed in 1888 in Atlanta, GA. By 1918, IAM had a membership of 331,000. Lodge #1030, named the “Liberty Lodge” was organized on March 20, 1918 in Chanute, Kansas by J.J. Dowling.

Exley, Grover, Collection, 1921-1958, Special Collections, Leonard H. Axe Library

Finding Aids

This collection includes newspaper, newspaper clippings, scrapbooks, photographs and other miscellaneous materials related to the postal service industry.

Grover Exley was born in 1885 to Thomas and Martha (Morris) Exley. He married Carrie Belle Raymond (1879 - 1960). Together the two had a son named Thomas Raymond Exley (1916 - 1998). Thomas served as an Aeronautical Engineer in San Diego, California during World War II. Grover was a postal worker in Pittsburg, Kansas. Grover Exley passed away in 1961.

Jayhawks Ordnance Works Collection, 1941-1945, Special Collections, Leonard H. Axe Library

Finding Aids

This collection consists of correspondence, newspapers, newspaper clippings, scrapbooks, and transcripts relating to the Jayhawk Ordnance Works.

The Jayhawk Ordnance Works were built near Galena, Kansas during World War II to produce ammonium nitrate. After the war it was privatized by its operator Kenneth Aldred Spencer and at one point was the world’s largest producer of ammonium nitrate fertilizer. The plant is still in operation as the Jayhawk Fine Chemicals Corporation.

2022-March-18-Etsu's Carter Railroad Museum Sponsoring Train Excursion, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (March 18, 2022) – The George L. Carter Chapter of the National Railway Historical Society and East Tennessee State University’s George L. Carter Railroad Museum will sponsor a scenic train excursion and riverboat cruise to Knoxville on Saturday, May 14.

Tickets must be purchased no later than May 1. The price for the excursion is $95 for adults and $85 for children ages 3-12. Children 2 and under may ride free.  

The fee includes bus transportation to and from Knoxville, a 90-minute train ride and a luncheon cruise on the Tennessee Paddlewheel Riverboat, The Star of Knoxville. …

Staff Council Minutes, Georgia Southern University

Staff Council Meeting Minutes & Agendas

No abstract provided.