Business Commons^™

Medst 260: Advertising And Marketing, Mara Einstein

Open Educational Resources

Introductory course to Advertising and Marketing.

Three Essays On The Impacts Of Tax Planning And Earnings Management On The Informativeness Of Taxable Income, Book Income, And Cash Flows From Operations, Yong Qiang Chen

Theses and Dissertations (Comprehensive)

This dissertation comprises three independent but highly related essays that investigate the effects of tax planning and/or earnings management. The first essay investigates how high tax planning and/or aggressive earnings management affect the relative and incremental value-relevant information of taxable income, book income, and cash flows from operations (CFO). Regarding the effects of tax planning, first, I postulate and show that high tax planning reduces the relative and incremental information of taxable income to CFO. Second, high tax planning increases the relative and incremental information of CFO to the combined information set of taxable income and book income. Third, high …

Three Essays On Corporate Finance And Applied Econometrics, Pan Jiang

Theses and Dissertations (Comprehensive)

This dissertation comprises three essays that investigate topics in corporate finance and applied Econometrics.

The first essay examines how digital credit, a Fintech technology, improves micro-business owners' performance by comparing an economically important but often financially disadvantaged group, migrants, with their comparable natives. Using the data on micro-business owners registered with the largest Fintech firm in China, we find that with the access to microloans, migrants achieve greater business revenues compared to their native counterparts. The differential impact of Fintech on migrants versus natives is more pronounced in the businesses with more financial constraints, in more economically developed areas, for …

A Rawlsian Critique Of The Political Speech Constraints On Charities, Johnny Rex Buckles

FIU Law Review

This Essay analyzes whether the Rawlsian concept of public reason explains the substantive content of the lobbying limitation and the campaigning ban, and, more broadly, the implications of public reason for tax-exempt charities and their political speech. The question is notwhether public reasons—distinct premises and conclusions forming an argument—justify these provisions of law, but whether the political activity limitations of IRC § 501(c)(3) are properly understood to manifest or implement the ideal of public reason itself. Additionally, if these statutory constraints do not embody the ideal of public reason, do they offend it?

Interlocking Directorates Among The S&P 500: Social Networks, Gender Diversity, And Corporate Governance, Eric P. Magistad

School of Business Student Theses and Dissertations

This multi-article investigation examines corporate board composition and the implications for regulatory penalties. Director diversity on key board committees and board interlocks influence board behaviors as they relate to regulatory risk. Directors bring experience and inter-industry ties to a board position and subsequently transfer and receive specific knowledge, practices, and contacts with other directors (Hillman & Haynes, 2010). Despite this exchange, firms may suffer regulatory oversight penalties because different directors perceive and respond to risk differently (Douglas & Wildavsky, 1983; Flynn et al., 1994). Leveraging the tenets of the cultural theory of risk perception (Douglas & Wildavsky, 1983) and of …

Workload, Work–Family Conflict, And Job Satisfaction For Women In Science, Elizabeth Ervin

Walden Dissertations and Doctoral Studies

Job dissatisfaction among women working in science, technology, engineering, and mathematics (STEM) fields costs the United States up to $1.5 billion per year. Understanding work-life balance is important for pharmaceutical leaders to assist in enhancing job satisfaction for women in science. Grounded in the work-life balance theory, the purpose of this quantitative correlational study was to examine workload and work-family conflict in predicting job satisfaction for women in science. Survey data were collected from 76 women employed in the pharmaceutical industry who completed a combined Minnesota Satisfaction Questionnaire and Warr-Cook-Wall job satisfaction questionnaire. The multiple linear regression results were significant, …

Strategies To Implement A Change Management Process For Public Sector Management In Nigeria, Mariam Yakubu Bala

Walden Dissertations and Doctoral Studies

Ineffective change management implementation causes a negative impact on business revenue in Nigeria’s public sector. Public sector leaders are concerned ineffective change management causes a negative impact on business revenue in Nigeria’s public sector. Using Lewin’s change management model, the purpose of this qualitative multiple case study was to explore change management strategies Nigerian public sector managers use to implement a change management process to increase revenues. Data were collected from six top management executives in North Central Nigeria through semistructured interviews, note taking, and document review, who implemented change management processes to increase revenues from business operation. Data were …

Strategies To Cultivate Long Term Customer Relationships, Chauncelor Roosevelt Howell

Walden Dissertations and Doctoral Studies

The failure of long-term customer relationships poses a material threat to the profitability and growth of organizations. Financial service leaders who have difficulties cultivating long-term relationships are at risk of not ensuring their business’s financial stability. Grounded in the concept of customer relationship management, the purpose of this qualitative multiple case study was to explore strategies financial service business leaders use to cultivate long-term customer relationships. Data were collected from 16 financial services business leaders using semistructured interviews and a review of company documents related to customer relationship management and marketing. Data analysis using Yin’s five step method resulted in …

Correlational Study: Relationship Between Religiosity/Spirituality, Work Engagement, And Job Satisfaction., Peninah Kavengi Kyengo

Walden Dissertations and Doctoral Studies

AbstractEmployees desire self-fulfillment through meaningful work and look for ways to express their religiosity and spirituality experiences enhances their work engagement and job satisfaction. The problem is that limited understanding of these relationships prevents leaders and managers from implementing policies and procedures that develop or sustain an organizational culture to support employees' religiosity and spirituality. This study aimed to investigate the relationship between religiosity and spirituality (predictor variables) and employees' work engagement and job satisfaction (criterion variables); the research questions addressed these relationships. The theories of religiosity and spirituality formed the framework. The sample included 110 U.S. working adults recruited …

Survival Strategies For Small And Medium Scale Enterprises In Nigerian Confectionery Industry, Rita Ejelehi Brodie-Mends

Walden Dissertations and Doctoral Studies

Incorrect start-up strategies account for the failure of many small-and medium-scale enterprises (SMEs) in the first 5 years of operation. A lack of business owner entrepreneurial skills and enterprise development contributes to the high mortality rate of SMEs, the failure of which is a significant limitation on global economic growth and job creation. Grounded in the resource-based theory, the purpose of this qualitative multiple-case study was to explore strategies five SME confectionary business owners in Lagos, Nigeria, used to sustain their businesses beyond the first 5 years of start-up. The participants were owners of SME confectionary businesses who implemented strategies …

Tourism Marketing Strategies To Sustain Small Resorts In The British Virgin Islands, Rosemary Callwood

Walden Dissertations and Doctoral Studies

Business owners are often ill-equipped to implement tourism marketing strategies needed to drive successful businesses. Ineffective marketing strategies can negatively impact small resorts’ viability and result in premature business failure. Grounded in Porter’s five forces theory, the purpose of this qualitative multiple case study was to explore tourism marketing strategies that business owners use to achieve sustainability in their business successfully. The participants were owners of three small resorts in the British Virgin Islands (BVI) who successfully achieved sustainability in their businesses. Data were collected through face-to-face semistructured interviews, archival records, and social media websites. Through thematic analysis, four themes …

Strategies To Mitigate Voluntary Employee Turnover, Mutale Chilangwa Chisela

Walden Dissertations and Doctoral Studies

AbstractBanking leaders are negatively affected when employees voluntarily leave their employment. Banking leaders who implement strategies can enhance employee satisfaction to mitigate voluntary employee turnover. Grounded in the transformational leadership theory, the purpose of this qualitative multiple-case study was to explore strategies some banking leaders use to mitigate voluntary employee turnover. Participants were five banking leaders from local and international banks, four banks in Lusaka, Zambia, and one bank in Dar es Salaam, Tanzania, who successfully implemented strategies to mitigate voluntary employee turnover. Data were collected from semistructured interviews and company documents and analyzed using Yin’s five phases. Three themes …

Do Different Data Analytics Impact Auditors' Decisions?, J F. Brazel, Efosa Ehimwenma, Jared Koreff

School of Business Faculty Research

Global stakeholders have expressed interest in increasing the use of data analytics throughout the audit process. While data analytics offer great promise in identifying auditrelevant information, auditors may not use this information to its full potential, resulting in a missed opportunity for possible improvements to audit quality. This article summarizes a study by Koreff (2022) that examines whether conclusions from different types of data analytical models (anomaly vs. predictive) and data analyzed (financial vs. non-financial), result in different auditor decisions. Findings suggest that when predictive models are used and identify a risk of misstatement, auditors increase budgeted audit hours more …

The Vanishing Tuition Quandary: A Responsibility Accounting Case Study, Bonnie R. Albritton, Amy Foshee Holmes, Janet R. Jones

School of Business Faculty Research

Hidden Gem University is evaluating the profitability of each of its degree programs. The MBA program is growing but the operating income on the performance report is negative, which makes the program a target for possible discontinuance in the interest of the financial health of the University. In this case, students will evaluate the given report and various costs allocated to the MBA program to prepare an updated performance report. Accounting concepts such as cost behavior, flexible budgets, and responsibility accounting are integrated into this case study to encourage students to critically think about how these concepts interconnect and apply …

Immersive Expereince For Wellness Tourism Within Thailand Context, Natnisha Kongtaveesawas

Chulalongkorn University Theses and Dissertations (Chula ETD)

The emerging immersive tourism technology has contributed to development of the tourism field since it provides an interactive computer-generated medium that allows participants to create simulated experiences of both real and unreal situations. Immersive tourism technology provides travelers with the unique experience of the destination and can play a significant role in encouraging actual visitation and engaging both travelers and destinations in particular travel activities. The previous research on a theoretically integrated PMSE experience framework and immersive tourism technology within Thailand context has not previously been conducted with respect to wellness tourism. To address this gap, this study develops and …

การศึกษาความเป็นไปได้ในเชิงพาณิชย์ของสเปรย์ฆ่าเชื้อโรคยืดอายุผลไม้ผลิตจากกากกาแฟเหลือทิ้ง, อรนุช หิมะทองคำ

Chulalongkorn University Theses and Dissertations (Chula ETD)

สารนิพนธ์นี้เป็นการศึกษาความเป็นไปได้เชิงพาณิชย์ของสเปรย์ฆ่าเชื้อโรคยืดอายุผลไม้ที่ผลิตจากกากกาแฟเหลือทิ้ง เพื่อแก้ไขปัญหาการเสื่อมสภาพของผลไม้ที่มีอายุการเก็บรักษาสั้นทำให้เน่าเสียไว ผู้วิจัยได้สัมภาษณ์กลุ่มตัวอย่างที่พบปัญหาผลไม้เน่าเสีย และสำรวจข้อมูลจากผู้บริโภคด้วยแบบสอบถามจำนวน 100 ราย โดยนำข้อมูลเหล่านี้ไปใช้ในการออกแบบและพัฒนาผลิตภัณฑ์ต้นแบบ (prototype) จากนั้นทำการสอบถามผู้บริโภคด้วยการใช้แบบสอบถามเพื่อเก็บข้อมูลเพิ่มเติมเกี่ยวกับการยอมรับนวัตกรรมของผลิตภัณฑ์ จากการศึกษาและวิเคราะห์ผลจากแบบสอบถามพบว่า ผู้บริโภคให้ความสำคัญในประสิทธิภาพ และผลิตภัณฑ์ที่ไม่มีกลิ่นกาแฟหรือกลิ่นตกค้างใด ๆ เป็นอย่างมาก และเน้นความปลอดภัยไร้สารเคมีและมาตรฐานการรับรองผลิตภัณฑ์จาก อย. เป็นสิ่งที่สำคัญที่สุดในการตัดสินใจซื้อสินค้า โดยเฉพาะผลิตภัณฑ์สเปรย์ยืดอายุการเก็บรักษาผลไม้ที่ได้รับการทดสอบความสามารถในการยืดอายุการเก็บรักษาของผลไม้ได้ถึง 2 เท่าของระยะเวลาเก็บรักษาเดิมที่ 3 วัน เป็น 6 วันในสภาวะปกติที่อุณหภูมิห้อง ผลิตภัณฑ์มีอัตราการยอมรับจากผู้บริโภคอยู่ที่ 77.50% ด้านความเป็นไปได้ทางการเงินของธุรกิจ มีการใช้เงินลงทุนเริ่มต้น 26.1 ล้านบาท ธุรกิจมีผลตอบแทนโดยมี NPV (มูลค่าปัจจุบันสุทธิ) 49,274,122 บาท IRR (อัตราผลตอบแทนภายใน) เท่ากับ 41 % และมีระยะเวลาคืนทุนของธุรกิจภายใน 1 ปี จึงสรุปได้ว่าสเปรย์ยืดอายุการเก็บรักษาผลไม้มีความเป็นไปได้ในการพัฒนาสู่เชิงพาณิชย์

Co-Jumps, Co-Jump Tests, And Volatility Forecasting: Monte Carlo And Empirical Evidence, Weijia Peng, Chun Yao

WCBT Faculty Publications

This study classifies jumps into idiosyncratic jumps and co-jumps to quantitatively identify systematic risk and idiosyncratic risk by utilizing high-frequency data. We found that systematic risk occurs more frequently and has larger magnitudes than the idiosyncratic risk in an individual asset, which indicates that volatilities from one sector are largely derived from the contagious effect of other sectors. We further investigated the importance of idiosyncratic jumps and co-jumps to predict the sector-level S&P500 exchange-traded fund (ETF) volatility. It was found that the predictive content of co-jumps is higher than that of idiosyncratic jumps, suggesting that systematic risk is more informative …

Exploration Of Successful Customer Relationship Management Strategies In Guam Supermarkets, Dolores C, Bordallo

Walden Dissertations and Doctoral Studies

AbstractBusinesses' billions of dollars invested in customer relationship management (CRM) initiatives have often not delivered the anticipated financial returns. Supermarket managers are concerned when CRM initiatives fail to acquire and retain customers. Grounded in Berry’s relationship marketing theory, the purpose of this qualitative single case study was to explore strategies supermarket managers use to leverage and improve financial returns from CRM investments. The participants were six supermarket managers employed in a supermarket chain of seven stores who implemented strategies to improve financial returns from CRM investments. Data were collected using semistructured interviews and a review of industry documents. Through thematic …

Educating Nurse Leaders On The Application Of Watson’S Caring Science, Diane Lm Updyke

Walden Dissertations and Doctoral Studies

Nurse leaders’ creation of a culture of caring for their nursing staff has been shown to improve nurses’ job satisfaction and retention, and ultimately patient outcomes. At the project site, there was a perceived gap in nursing leadership practice in integrating a culture of caring into leadership and management practices. Although staff and leadership identified similar caring behaviors, staff members did not perceive nursing leadership as caring, which affected the former’s job satisfaction. The purpose of this education project was to provide site leaders with information on specific caring behaviors and how to model these behaviors with staff using Watson’s …

Challenges Nonprofit Organization Leaders Encounter With Voluntary Employee Turnover, Terrance Carr

Walden Dissertations and Doctoral Studies

Employees within the nonprofit sector who voluntarily depart from an organization can have unfortunate financial implications. Nonprofit leaders are concerned about voluntary turnover, which can be costly due to replacing employees. Grounded in transformational leadership theory, the purpose of this qualitative multiple-case study was to explore strategies nonprofit leaders use to reduce voluntary employee turnover. The participants were three nonprofit leaders from the Houston area who have experience reducing voluntary employee turnover in the nonprofit sector. The data were collected using semi-structured interviews. Three themes were identified through thematic analysis: (a) employee retention strategies, (b) employee incentives, and (c) organizational …

Retention Strategies For Call Center Representatives In The U.S. Airline Industry, Lisa Lott

Walden Dissertations and Doctoral Studies

Voluntary turnover of call center employees threatens productivity, service levels, the customer experience, and the financial stability of businesses. Airline business call center leaders should be concerned about the time, stress, and cost of hiring and training new employees and the negative impact on business outcomes. Grounded in Mitchell’s job embeddedness theory, the purpose of this qualitative single-case study was to explore strategies airline business call center leaders use to reduce voluntary turnover among customer service representatives. The participants were five leaders in an airline business call center located in Houston, Texas. Data were collected using semi-structured interviews and a …

Strategies For Succession Planning Of Retiring Baby Boomers, Sonya Mcfadden

Walden Dissertations and Doctoral Studies

AbstractIn 2020, over 20 million baby boomers retired, with an annual average growth of two million yearly. The continuous trend of baby boomers retiring from the workforce has leaders focusing on the replacement of one of the largest working classes that the world has seen. Grounded in transformational leadership theory, the purpose of this qualitative single case study to explore succession planning strategies human resources managers use to manage the transition of experience, knowledge, and skills influenced by retiring baby boomers. Five human resources leaders from the southeastern United States participated in semi-structured interviews. The data were analyzed using thematic …

Relationship Between Employee Engagement, Kind Of Initiatives, And Workplace Wellness Program Effectiveness, Alicia Dobrzeniecki

Walden Dissertations and Doctoral Studies

Ineffective workplace wellness programs prevent organizations from decreasing employee health and well-being costs. Workplace wellness managers lose more than $1,100 in decreased productivity each year. Grounded in the theory of planned behavior, the purpose of this quantitative correlational study was to examine the relationship between workplace wellness engagement, kind of workplace wellness initiatives, and workplace wellness program effectiveness. Data were collected from 146 workplace wellness program managers who completed the HERO scorecard. The multiple linear regression analysis results indicated the model was able to significantly predict workplace wellness program effectiveness, F(2, 143) = 85.482, p = < .001, R² = .545. Both predictors provided a significant contribution to the model, with workplace wellness engagement level (t = 8.342, p = < .001, β = .543) providing a higher contribution to the model than kind of workplace wellness initiatives (t = 4.584, p = < .001, β = .298). A key recommendation for workplace wellness program managers is to emphasize employee engagement in workplace wellness programs and choose the appropriate initiatives to ensure workplace wellness program effectiveness. The implications for positive social change include the potential for improved health and well-being within the U.S. workforce.

Lived Experiences Of Mothers Balancing Work And Family In The Restaurant And Food Services Industry, Brandi M. Fannell

Walden Dissertations and Doctoral Studies

Women account for over half of restaurant and food service employees in the United States. The hours required to manage obligation to both jobs and families impact work–life balance among this population, which can lead to burnout behaviors such as complaints, turnover, and absenteeism. Guided by both self-efficacy and role conflict theories, a phenomenological study was conducted to understand work–life balance, engagement, and job satisfaction among working mothers in the restaurant and food service industry. Working mothers with children between ages 5 months and 17 years, who were employed full-time at casual restaurants and similar food service organizations, were interviewed …

Strategies Retail Managers Use To Reduce Voluntary Employee Turnover, Dawn Nicol Jackson

Walden Dissertations and Doctoral Studies

Voluntary employee turnover results in considerable costs for organizations, loss of tacit knowledge, depletion of high-quality goods and services, and economic hardship in local communities. Leaders flourish by maintaining knowledge embedded in the organization. Grounded in Herzberg’s two-factor theory, the purpose of this multiple case study was to explore strategies retail managers from the southwest region of the United States use to reduce voluntary employee turnover. Data were collected using in-person and virtual semi-structured interviews with ten retail managers from different establishments who used successful strategies to reduce voluntary employee turnover. Four themes emerged from the thematic analysis: effective communication …

Bank Manager Strategies To Retain Skilled Employees Beyond 5 Years, Lana Faye Martin

Walden Dissertations and Doctoral Studies

AbstractThe banking industry is fraught with low employee retention threatening the bank’s ability to perform optimally. Bank managers who fail to implement strategies to retain skilled employees experience reduced productivity and increased turnover costs. Grounded in the job embeddedness theory, the purpose of this qualitative single-case was to explore strategies bank managers use to minimize employees' intent to leave during downtimes in the banking industry. The participants were four employees of a Fortune 500 bank located in the U.S. in Virginia. Data were collected using semistructured interviews and a review of organizational employee handbooks. The six themes identified through a …

نيوتروسوفيك أوفرسيت ، نيوتروسوفيك أونديرست ، وإزاحة نيوتروسوفيك [Neutrosophic Overset, Neutrosophic Underset, And Neutrosophic Offset], Florentin Smarandache, Riad K Al-Hamido (Translator From English To Arabic)), Khaled Adnan Alabdullah (Translator From English To Arabic)

Branch Mathematics and Statistics Faculty and Staff Publications

تم تعريف Neutrosophic Over-/ Under- / Off-Set and -Logic لأول مرة بواسطة Smarandache في عام 1995 ونشر في عام 2007. وهي مختلفة تمامًا عن المجموعات / المنطق / الاحتمالات الأخرى. قام بتمديد مجموعة العدلات على التوالي إلى Neutrosophic Overset {عندما يكون بعض مكونات neutrosophic> 1} ، Neutrosophic Underset {عندما يكون بعض مكونات neutrosophic <0} ، وإلى إزاحة Neutrosophic {عندما تكون بعض مكونات العدلات خارج الفاصل الزمني [0 ، 1] ، أي بعض مكونات العدلات> 1 ومكونات أخرى نيوتروسوفيك <0}. هذا ليس مفاجئًا فيما يتعلق بالمجموعة / المنطق الغامض الكلاسيكي ، أو المجموعة / المنطق الغامض الحدسي ، أو الاحتمال الكلاسيكي / غير الدقيق ، حيث لا يُسمح بالقيم خارج الفاصل الزمني [0 ، 1] ، نظرًا لأن عالمنا الحقيقي به العديد من الأمثلة و تطبيقات المكونات الزائدة / السفلية / البعيدة عن العدلات

Neutrosophic Over-/Under-/Off-Set and -Logic were defined for the first time by Smarandache in 1995 and published in 2007. They are totally different from other sets/logics/probabilities. He extended the neutrosophic set respectively to Neutrosophic Overset {when some neutrosophic component is > 1}, Neutrosophic Underset {when …

Collected Papers (On Neutrosophics Theory And Applications), Volume Xii, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

This twelfth volume of Collected Papers includes 86 papers comprising 976 pages on Neutrosophic Theory and Applications, published between 2013-2021 in the international journal and book series NSS by the author alone or in collaboration with the following 112 co-authors (alphabetically ordered) from 21 countries.

Artificial Empathy In Marketing Interactions: Bridging The Human-Ai Gap In Affective And Social Customer Experience, Yuping Liu-Thompkins, Shintaro Okazaki, Hairong Li

Marketing Faculty Publications

Artificial intelligence (AI) continues to transform firm-customer interactions. However, current AI marketing agents are often perceived as cold and uncaring and can be poor substitutes for human-based interactions. Addressing this issue, this article argues that artificial empathy needs to become an important design consideration in the next generation of AI marketing applications. Drawing from research in diverse disciplines, we develop a systematic framework for integrating artificial empathy into AI-enabled marketing interactions. We elaborate on the key components of artificial empathy and how each component can be implemented in AI marketing agents. We further explicate and test how artificial empathy generates …

Creating And Managing Eu Funded Research Networks: An Exploratory Case, Zeta Dooly, Aidan Duane, Aidan O'Driscoll

Articles

The collaborative European funded research and development landscape drives competitiveness among innovative organisations. Recently it has seen the rise of public private partnerships significantly impacting the dynamics of these networks. Thus, the complexity of managing research networks has intensified with the increased diversity of research network members. Additionally, the emergence of the academic entrepreneur has augmented the focus of educational institutions to include innovation and building start-up organisations. The impact of research is scalable if an optimum research network is created and managed effectively. This paper investigates network embeddedness; the nature of relationships, links and nodes within a research network, …