Real-Life Skills Accounting Students Need, Kate Mcneil

Sabbatical Projects

Kate McNeil, CPA, CMA, CFM, Associate Professor of Accounting, worked with one of her former firms, MarksNelson, to be a part of on-campus recruiting during the of Fall 2022. She talked to many recruiters and former students to see what the process was like and what students were doing well and where they could improve to set themselves apart. She then interviewed the new hires at MarksNelson, across all departments, about what skills they felt they were well prepared with and what they needed more of. She also interviewed some former students that were new to the profession. Finally, she …

Annual Report, December 31, 2022, Tennessee. Governor's Office Of Diversity Business Enterprise, Tennessee. Department Of General Services

Annual Reports

This annual report highlights the purchases and contract awards of the Governor's Office of Diversity Business Enterprise for the fiscal year.

Conceptualising Digital Entrepreneurship: Artifacts, Platforms And Infrastructures, Anthony Paul Buckley, Kisito Futonge Nzembayie

Conference papers

In this paper we explore how, in the digital age, the micro-level activities of digital entrepreneurs in new venture creation continue to digitally transform and disrupt economic systems at the macro-level. As digital entrepreneurship and other typologies of entrepreneurship in the digital age become increasingly fuzzy, this paper sets out to define the digital entrepreneurship domain – what it is, what is it not and why it is disruptive and distinct. By unbundling the roles of the differing digital technologies at play, we bring much needed clarity to a domain currently noted for its conceptual fuzziness. Our framework, developed from …

Understanding Critical Reflection As A Leadership Development Methodology, Matthew M. Orlowsky

Electronic Theses and Dissertations

How do leaders translate experiences into insights? Critical reflection is offered as a leadership development process that illuminates effective practices following an empirical analysis of 352 United States Air Force Academy cadet essays that describe their most profound leadership experiences. These essays are iteratively analyzed and interpreted using the critical reflection methodology. The essays were examined to find how young leaders turn experiences into leadership insights. The study takes advantage of the distinctive Academy leadership development context and the data available from cadets’ essays describing their profound leadership experiences. There are three contributions bounded in this dissertation and multiple avenues …

Student Perceptions Of Virtual Guest Speakers, Sara Jablon-Roberts

College of Business Faculty Publications and Research

This research focuses on fashion student experiences of virtual industry guest speakers. Analysis of data from 130 participants enrolled in the researchers’ fashion classes at two United States universities suggested that, although there are disadvantages to the use of virtual industry guest visits, many students still find them valuable. While students overall preferred in-person visits, their concern with technological issues seems to have lessened during the forced move to remote coursework during the COVID-19 pandemic, and they have come to realize that the online medium, especially through the “chat” functionality found in videoconferencing platforms, can be an effective tool.

Student Perceptions Of Industry Guest Speakers, Sara Jablon-Roberts, Arienne Mccracken

College of Business Faculty Publications and Research

Research inviting industry practitioners to speak in classrooms is frequently anecdotal. The purpose of this study was to explore student views on the value of guest speakers in the classroom. Students surveyed typically saw industry guests as useful, especially when a speaker’s personal experiences and career choices were relevant to a student’s own desired future. In addition, beyond hearing from a knowledgeable professional currently working in the industry, students hoped for a very personalized experience, with individualized career advice and time to ask questions. Students also appreciated speakers who were well-organized, persuasive, and included visuals.

Beer Preferences Of Women: Looking At Gender Stereotypes Through The Consumption Of Craft Beer, Jennifer Horowiec

Hospitality Graduate Student Scholarship

Centuries ago, beer brewing was done by women who were highly respected members of their communities. During the Middle Ages, priests and monasteries took over these duties, and since then, all things beer have become synonymous with masculinity. Through advertising, public drinking spaces, and even coming-of-age rituals, beer consumption has been geared toward men. Even beer styles themselves have been labeled either masculine or feminine with light, sweet and fruity beers being associated with femininity and dark, robust, and hoppy beers being associated with masculinity. Although the stereotype of craft beer consumption being a masculine activity still exists, the number …

Future Of Culinary Education, Marie Antoinette Madrid

Hospitality Graduate Student Scholarship

Culinary arts school have been created to supplement the hospitality industry’s workforce need. However, in recent years with decline in enrollment and the increased number of successful chefs that do not have a culinary background poses the question of the relevance of culinary art schools. This research paper attempts to identify the significance of formal culinary education in the industry or if simply the information taught requires an update according to the recommendations of culinary professionals. The framework consists of secondary research and findings will clarify and reinforce the need for culinary art schools and the improvement of their curriculum.

How Might We Help Jwu Eco Center Educate, Engage, And Raise Awareness About Their Programs On Instagram?, Lauren Hoetger, Casey Kowalczyk, Amanda Ladino, Abby Nickerson

Outstanding Student Scholarship

No abstract provided.

An Empirical Study Of Alumni Relations In Technology Enterprises, Chen Geng

Fordham Dissertations and Theses

Enterprises play an important role in the development of society, economy, and sci-tech innovation, especially the technology enterprises, the way of organization and production has changed dramatically, relying on highly qualified personnel to promote technology innovation and human progress through intellectual creation. That makes enterprise a pivotal carrier of social relations transition. It is impossible to depend on formal systems entirely for enterprises managing business and technological activities because of the uncertainty existing in development and innovation. Enterprises need various tangible and intangible resources relying on social networks.

The alumni social networks are essential for promoting the innovation of technology …

Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis

Business Publications

Purpose

This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e., assigning a monetary value to sustainability.

Design/Methodology/Approach

The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data.

Findings

The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of …

The Choice Of Peers For Relative Performance Evaluation In Executive Compensation, Zhichuan Li, John Bizjak, Swaminathan Kalpathy, Brian Young

Business Publications

Relative performance (RPE) awards have become an important component of executive compensation. We examine whether RPE awards, particularly the peer group, are structured in a manner consistent with economic theory. For RPE awards using a custom peer group, we find that the custom group is significantly more effective than four plausible alternative peer groups at filtering out common shocks, lowering the cost of compensation, and increasing managerial incentives. For RPE awards using a market index, we find some evidence that firms could have selected a custom set of peers with better filtering properties at a lower cost with similar incentives. …

9253y: Investigation Of A Ce Labelling Strategy For Mri Electromagnetic Field Probes, Erica Ai Li, Sherjeel Anwar, Shoubhik Pandit, Sinthuja Thiruchelvam, Tristan Hilker

Community Engaged Learning Final Projects

Executive Summary

As a business grows, there is pressure to expand into new markets, which led to this review. This report is connection with a company that aims to meet the MRI testing needs of its clients. The purposes of this review are (1) to assess the requirements for CE labeling certification and (2) to evaluate the European and the international markets.

Purpose 1: Requirements for CE certification

To obtain CE labeling, there is a need to follow the procedures outlined in the Measuring Instruments Directive. This includes meeting the essential requirements of reproducibility, repeatability, discrimination and sensitivity, durability, reliability, …

Ua19/16/1/5 Hilltopper Golf 2021-22 Season Statistics, Wku Athletic Media Relations

WKU Administration Documents

Statistical analysis of the 2021-22 men's golf team season.

Estimating Efforts For Various Activities In Agile Software Development: An Empirical Study, Lan Cao

Information Technology & Decision Sciences Faculty Publications

Effort estimation is an important practice in agile software development. The agile community believes that developers’ estimates get more accurate over time due to the cumulative effect of learning from short and frequent feedback. However, there is no empirical evidence of an improvement in estimation accuracy over time, nor have prior studies examined effort estimation in different development activities, which are associated with substantial costs. This study fills the knowledge gap in the field of software estimation in agile software development by investigating estimations across time and different development activities based on data collected from a large agile project. This …

On The Feasibility Of Speed Limits In Ocean Container Shipping, Manwo Ng

Information Technology & Decision Sciences Faculty Publications

The maritime industry is witnessing an increasingly loud call to contribute to the global trend towards environmental sustainability and decarbonization. One possible policy measure is the use of speed limits to reduce harmful emissions from ocean shipping. While the idea of slowing down ships to obey speed limits might seem intuitive, one key distinguishing characteristic of container shipping is that it is designed to adhere to a fixed, typically weekly, sailing schedule. This paper contributes to the literature investigating the feasibility of speed limits by demonstrating that speed limits are not always feasible in container shipping because of the rigid …

Launch Editorial, Jindong Qin, Xiaofang Chen, Lida Xu

Information Technology & Decision Sciences Faculty Publications

The digital economy is first and foremost a data economy, and data is the first element of the digital economy. Management System Engineering (MSE) is dedicated to the methodology of System Engineering (SE) and the practice of Management Decision Making. The digital economy is a network economy, and the Internet is the basic carrier of the digital economy. [Extracted from the article]

Views Of Well-Being In Nonmetropolitan Nebraska: 2022 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz, Amanda Tupper

Nebraska Rural Poll

This year, rural Nebraskans are more pessimistic about their current situation than they’ve been in the past nine years. The proportion believing they are worse off than they were five years ago was 21 percent, up from the 11 percent reported last year. This is the highest level since 2013, when 26 percent believed they were worse off. This increase in pessimism did not translate into a decrease in optimism, however. This year, one-half of rural Nebraskans believe they are better off compared to five years ago, similar to 52 percent last year. The corresponding change occurred in a decrease …

Managing Information For Innovation Using Knowledge Integration Capability: The Role Of Boundary Spanning Objects, Chandan Acharya, Divesh Ojha, Rahul Gokhale, Pankaj Patel

Publications and Research

Knowledge Integration (KI) or the capability to collate and process distinctive stocks of organizational information is central to innovation. Although an essential capability, KI is also challenging to accomplish in practice due to relational obstacles. The relational obstacles arise because of knowledge boundaries: (a) syntactic boundary where the challenge is to transfer the knowledge; (b) semantic boundary where the challenge is to translate the knowledge; and (c) pragmatic boundary, where the challenge is to transform the knowledge to realize relational rents. In this paper, we propose that these relational obstacles could be resolved through a common lexicon, common meaning, and …

The Impact Of Assets Structure And The Components Of Cash Conversion Cycle On The Egyptian Smes Financial Failure Predictability, Dr. Hassan Mounir El-Sady, Hatem Ahmed, Dr. Hosny Hamdy

The Journal of Entrepreneurial Finance

This study investigates determinants of Egyptian SMEs financial failure predictability based on a sample of 32 failure SMEs and 28 non-failure SMEs for the period 2013 and 2019. The determinants of SMEs financial failure are categorized into four groups; Working Capital, Asset Structure, Liquidity, and Leverage. The factor and logistic regression analysis are employed to identify the most significant independent variables that classify between failure and none-failure Egyptian’s SMEs and determine the driver of SMEs financial failure. Our findings significantly show that failing SMEs suffer from long cash conversion cycles resulting from long inventory holding period, average collection period, and …

When The Social Networks And Internet Come To The Rescue Of Entrepreneurs: The Problematic Of Crowdfunding In Africa, Omenguele Rene Guy, Mbouolang Yimpi Cedric

The Journal of Entrepreneurial Finance

Since 2007, crowdfunding platforms have abounded on the web. It is estimated at 2.5 billion dollars the potential of the crowdfunding market in sub-Saharan Africa by 2025. The objective of this paper is to make an inventory of Crowdfunding activities in Africa, region with a most restrictive access to bank loan by SMEs, start-ups and young entrepreneurs. It appears from the economic and socio-cultural realities that Africa is a region with more potential catalyst for crowdfunding industry takeoff. However, there are many factors which are presented in this study as potential inhibitors of African CF market competiveness. This study has …

How The Past Of Outsourcing And Offshoring Is The Future Of Post-Pandemic Remote Work: A Typology, A Model, And A Review, Chris Erickson, Peter Norlander

School of Business: Faculty Publications and Other Works

Information and communication technology (ICT) challenges traditional assumptions about the capacity to manage workers beyond organizational and physical boundaries. A typology connects a variety of non-traditional work organizations made possible by ICT, including offshoring, outsourcing, remote work, virtual companies, and platforms. A model illustrates how new technology serves as a proximate cause for a revision of social contracts between capital, labor and government reached through bargaining, and how external shocks such as the COVID-19 pandemic, the institutional environment, and limitations in practice influence how technology changes the organization of work. An historical case illustrates the general features of the model, …

The Effects On Employees From The Switch To Mandatory Contributions In The University Of Arkansas Retirement Plan, Sarah Hope Brasche, Timothy J. Yeager

Inquiry: The University of Arkansas Undergraduate Research Journal

After the 2016 fiscal year, the University of Arkansas Retirement Plan instituted mandatory contributions for full-time employees, presumably to boost retirement savings among those least prepared for retirement. Mandatory contributions began at 1% in fiscal-year 2017 and increased annually to 5% in fiscal-year 2022. This change may have harmed employees with tight budget constraints who wish to contribute less than the minimum contribution rate. At the same time, it may have helped those who were saving less than their optimal amount due to behavioral biases. We surveyed employees at the University of Arkansas campus to assess the effects from the …

A Call For Transparency In Sports To The Government Of Puerto Rico, Karla V. Aponte

St. Thomas Law Review

Much like a state, Puerto Rico is self-governed, but cannot interfere with federal law. However, sports federations in Puerto Rico are not governed by the existing applicable federal law. Sports federations are avoiding most of the strict regulations imposed by federal acts, mainly because Puerto Rico has its own Olympic identity, and is recognized by the International Olympic Committee as a separate country. As a result, the language on the federal acts has been interpreted to only apply to those organizations representing the United States. Because of this, federations avoid strict auditing procedures, and other regulations, which consequently have deterred …

The Effect Of Third-Party Tracking Cookies On Online Purchase Behavior: A Conceptual Model, Fariba Sanaei, Hamid Abbassi

Faculty Working Papers from the School of Business and Economics

This paper explores how the use of 3rd party tracking cookies affects online trust and perceived risk, and in turn online shopping behavior. Moreover, it is proposed that product category and country of origin moderate the effect of 3rd-party cookies on perceived risk and online trust, respectively.

Front Matter: 2022 State Of The Commonwealth Report, Dragas Center For Economic Analysis And Policy, Old Dominion University

State of the Commonwealth Reports

Cover, front matter, table of contents, sponsors, and other materials for the 2022 State of the Commonwealth Report authored by the Center for Economic Analysis and Policy at Old Dominion University.

Part 5: A Deeper Dive Into The Blacksburg-Christiansburg Metropolitan Area, Dragas Center For Economic Analysis And Policy, Old Dominion University

State of the Commonwealth Reports

The Blacksburg-Christiansburg metropolitan statistical area includes the counties of Giles, Montgomery, and Pulaski as well as the independent city of Radford. Virginia Tech, with over 37,000 full-time equivalent students in the 2021–2022 academic year, is not only the largest employer in the metro area, but it continues to expand its reach across the Commonwealth. We highlight how the metro region has fared over the last decade and discuss the prospects for future growth.

Part 4: Virginia's Lawyers Confront Tougher Times, Dragas Center For Economic Analysis And Policy, Old Dominion University

State of the Commonwealth Reports

While movies and television shows portray lawyers as members of high society, with expensive cars and tastes, the reality is grittier. In 2021, more than 90% of law students took out a loan to enable them to pay their costs, and the typical law school graduate owed $165,000 in loans. The crucial point of this report, however, is that significant proportions of law school graduates are destined to be disappointed if they pursue a career in law believing they will earn lots of money. In this chapter, we explore the supply of lawyers in Virginia and whether we are producing …

The Financial Effect Of Covid-19 On Children's Hospitals Without Pediatric Psychiatric Units, Patricia Tran

Theses, Dissertations and Capstones

Introduction: Boarding of pediatric psychiatric patients in emergency departments and inpatient medical units while awaiting placement in psychiatric facilities was common before the COVID-19 pandemic and was associated with significant hospital cost. The COVID-19 pandemic triggered a mental health crisis in the pediatric population. This study looked at the how the COVID-19 pandemic affected pediatric psychiatric boarding and the effects of pediatric psychiatric boarding on hospital finances.

Methodology: The methodology of this study utilized a literature review with semi-structured interviews of local subject matter experts. The literature review analyzed the effects of the COVID-19 precipitated pediatric mental health …

Sme’S Cost Of Debt: A Meta-Analysis Of Borrower, Creditor And Financial Statement Verification Attributes, Thomas R. Loy, Stefan Mohrmann

The Journal of Entrepreneurial Finance

Private firm financing, given the far-reaching importance of non-publicly traded companies for global output and employment, is still a relatively underexplored area. Since the seminal work of Petersen and Rajan (1994), only a small branch of research into private firms’ cost of debt has been established. We aggregate the full body of this research that has empirically investigated antecedents of private firms’ cost of debt in a meta-analysis. The foremost antecedents can be categorized into either borrower, creditor or financial statement verification attributes. Our results reveal a set of 11 highly significant and robust determinants.