Business Commons^™

Contracting In Direct Asset Sales, Xin Yuan

Dissertations, Theses, and Capstone Projects

Using a unique, hand-collected dataset of direct asset sales agreements in the SEC filings, I provide the first large-sample evidence on how contracting mechanisms are used to mitigate information frictions in these important transactions. The conflict of interests is unique because the scarcity of asset-specific financial information makes target assets difficult to value and monitor, especially when such transactions are usually consummated in a short period. I first show an extensive use of representations and warranties, covenants, and special payment arrangements in these contracts when severe information asymmetry exists between buyers and sellers. Importantly, further results suggest that these contracting …

Strategic Default And Moral Hazard In Real Estate: Insights From Machine Learning Applications, Arka Prava Bandyopadhyay

Dissertations, Theses, and Capstone Projects

Strategic default has been the achilles heel in academic finance for decades. By definition, whether a default has occurred due to strategic motive is unobservable. Moreover, a household has only so many avenues of conducting a strategic default. I use the context of commercial mortgages as property value as well property cashflow co-determine the default decision of these borrowers. I tease out the different strategic aspects of default from the ones emanating from liquidity constraints. The recent advances in Deep Neural Network (DNN), the advent of big data and the computational power associated with it has enabled me to disentangle …

Essays On How Cultural Factors Affect The Sentiment And Behavior Of Financial Market Participants, Runze Wu

Dissertations, Theses, and Capstone Projects

The aim of this dissertation is to explore how cultural factors influence the sentiment and behavior of financial market participants. This dissertation consists of three chapters that encompass sports events, cultural dimensions, institutional investors, financial analysts, and earnings announcements. Chapter 1 is the introduction, Chapter 2 to 4 are the main content, and Chapter 5 concludes.

In Chapter 2, I construct the Sports Mood Index (SMI) of 49 metropolitan areas in USA and Canada based on the performance of Big 4 professional sports teams and build the firm-level SMI based on institutional investors’ holdings as a proxy for investors’ mood. …

Credit Losses, June 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Professional Standards As Of June 1, 2021, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Stock Prediction Using Natural Language Processing Sentiment Analysis On News Headlines During Covid-19, Mina Ibrahim

Theses and Dissertations

Stock prediction based on NLP sentiment analysis is one of the most researched topics due to the revenues they generate for investors. Researchers have used various tools to achieve this, especially fundamental and technical analysis based on historical data helped to achieve this target. Due to the technological advancement and abundance of data, the introduction of machine learning tools accelerated that approach. However, as the public mood affects the stock market, the need for another analysis emerged. Natural language processing sentiment analysis on data from various sources was able to capture public events and moods. NLP is one of the …

Essays On Predictive And Prescriptive Analytics For Risk Monitoring And Population Screening In Healthcare Management, Yan He

Dissertations and Theses Collection (Open Access)

Due to increased aging populations and changes in lifestyles, we have witnessed an increased prevalence of various chronic and acute diseases and a drastic rise in healthcare expenditures in recent years. It is of paramount importance for public health to promote regular screening and close monitoring to detect the early onset of diseases. On the other hand, the increasing availability of healthcare data and advancement in data analytics offer a huge potential to facilitate this goal. We can analyze the vast amount of data and recommend more personalized diagnostic tests after receiving results and signals from screening tests and monitoring …

On Financial Quotient: Theory And Empirical Analysis, Gang Sun

Dissertations and Theses Collection (Open Access)

Financial Quotient (FQ) has become a common topic of concern in the global academic, business and social communities, but at this stage, academic research on FQ and its education are still immature, theoretical depth and empirical support basis are shortage, and influence factors of FQ and the degree of influence of each factor have not been systematically studied. Therefore, there is a large gap between research and practice.

The purpose of this Paper is to construct a set of scientific and reasonable FQ index for individuals, to find factors that can influence or predict personal financial quotient (PFQ), and to …

Detecting Dirty Data Using Sql: Rigorous House Insurance Case, Daniel Street, James G. Lawson

Faculty Journal Articles

Proficiency with data analytics is an increasingly important skill within in the accounting profession. However, successful data analysis requires clean source data (i.e., source data without errors) in order to draw reliable conclusions. Although users often assume clean source data, this assumption is frequently incorrect. Therefore, identifying and remediating “dirty data” is a prerequisite to effective data analysis. You, an accountant working at a firm that specializes in data analytics, have been hired by Rigorous House Insurance to analyze the company’s claim insurance data. In addition to investigating specific issues mentioned by the company’s controller, you are tasked with identifying …

Print Foundation: Student Guide To Graphic Communication, Yeyoung Kim

Graphic Communication

This book covers the foundation of print technologies and information related to graphic communication and aims to resolve the absence of the graphic communication textbook for beginners. While there are plenty of professional and technical resources for students, it can be challenging to read professional books without prior knowledge on the subject. This book will also clarify the difference between the Graphic Communication major and the Graphic Design major at Cal Poly SLO.

The project began with the student survey on what they would want to be included in the introductory textbook and some of their additional suggestions were followed. …

Public Health Campaigns And The Covid-19 Vaccine: An Analysis Of The Role Marketing And Public Relations Play In Combating Vaccine Hesitancy And The Spread Of Misinformation On Social Media, Emily Mahoney

Journalism

This study is intended to determine the role social media has as a messaging platform for information regarding the COVID-19 vaccine and the persuasiveness misinformation on these platforms has on people’s perceptions. Researching how the impact of COVID-19 vaccine misinformation and falsehoods can affect perceptions of our society will show how important marketing, PR, and other professional communicators roles are during a time like this.

Victoria's Secret, Rachel M. Granger

Journalism

Founded on June 12th, 1977 in San Francisco, CA by husband Roy Raymond and wife Gaye, Victoria's Secret has grown to become a renowned company in the fashion industry with a cult following for its lingerie, loungewear, activewear, and beauty products (Victoria's Secret, 2021).

Victoria's Secret aims to develop customer loyalty and an exceptional consumer experience through their high quality, sophisticated, and sexy products that appeal to every consumer's taste and budget with a variety of price points: bras from $19-$150, loungewear $29-$200, activewear from $20-100, and beauty products from $10- $21 (Victoria's Secret, 2021). Their products are designed "by …

Examining The Influence Of Source Dependence On Supplier Performance In The Usaf Organic Supply Chain, Thomas A. Counter

Theses and Dissertations

The purpose of this study is to examine the U.S. Air Force's dependence toward sole sourcing and how that influences procurement outcomes in terms of supplier performance. This research used linear regression to explain the effect of source dependence and supplier size on performance categories for 326 suppliers. The five supplier performance categories in the study included timeliness, cost control, quality, business relations, and regulatory compliance. The research found that the USAFs dependence on sole sourcing had a small but statistically significant influence on all five aspects of supplier performance, with timeliness being the most adversely impacted.

A Qualitative Case Study Examining Leader-To-Employee Engagement Techniques Within Selected Nonprofits, Isaiah Scott Stanford

Doctoral Dissertations and Projects

This study sought to obtain a more in-depth understanding of leader-to-employee engagement. To obtain this deeper understanding, a qualitative case study was conducted utilizing a semi-structured interview process. Interviews were carried out with leaders working for selected nonprofit organizations. Throughout the interview process, information was gathered to contribute to the current body of knowledge regarding leader-to-employee engagement. Leaders in the study felt strong commitment, open communication, employee empowerment, and honesty were techniques needed to develop leader-to-employee engagement. Participants noted they were more successful when engaging with their employees if they integrated these techniques. Leaders also identified the major challenges they …

The Effects Of Advanced Analytics And Machine Learning On The Transportation Of Natural Gas, Bj Stigall

Doctoral Dissertations and Projects

This qualitative single case study describes the effects of an advanced analytic and machine learning system (AAML) has on the transportation of natural gas pipelines and the causes for failure to fully utilize the advanced analytic and machine learning system. This study's guiding theory was the Unified Theory of Acceptance and Use of Technology (UTAUT) model and Transformation Leadership. The factors for failure to fully utilize AAML systems were studied, and the factors that made the AAML system successful were also examined. Data were collected through participant interviews. This study indicates that the primary factors for failure to fully utilize …

Traditional And Nontraditional Leadership In Higher Education: A Qualitative Case Study, Jihna Racquel Jenkins

Doctoral Dissertations and Projects

Higher education is experiencing unprecedented challenges in a rapidly changing educational landscape. Leaders are charged with transforming their institutions to demonstrate their formidability by successfully responding to change. It is integral that leaders understand the happenings within the external environment as they guide their institutions. Institutions are adopting business postures and there is an increase in nontraditional leaders in administrative roles. The increase in nontraditional leaders is providing an opportunity for institutions to implement contemporary approaches to leadership. This study identified the predominant changes impacting liberal arts institutions in the Midwest, leadership behaviors contributing to successful change adaptation, and existent …

Exploring How Self-Leadership Influences Team Building In The Department Of Defense, Joseph Wolemonwu

Doctoral Dissertations and Projects

This qualitative research case study explored the influence of self-leadership in team-building abilities among leaders within a Department of Defense (DOD) component in Quantico, Virginia. The general problem to be addressed was the lack of self-leadership among leaders resulting in ineffective team building. The purpose of this qualitative case study is to discover what tools, approaches, skills, methodologies, or theories are needed to prepare those in authority for self-leadership better to assist team building and to evaluate those tools, methods, or theories. Research questions explored how self-leadership supports team-building abilities among leaders. If any, the barriers to self-leadership could prevent …

How Generation Z Influences Multi-Generational Project Team Dynamics And Engagement, Karah Shelly Sprouse

Doctoral Dissertations and Projects

This research study sought to explore and provide deeper understanding of how Generation Z, the newest, youngest workforce generation, is influencing intergenerational project team dynamics and is best engaged toward successful performance. To provide insight to this inquiry and fill an existing gap in the academic and professional literature surrounding Generation Z, a qualitative, single-site case study research method and design was selected. Accordingly, the researcher conducted interviews containing semi-structured, open-ended questions based on the literature’s prevailing components of team dynamics and engagement with seven Generation Z project professionals and ten project professionals representing older generations who currently serve on …

Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan

Doctoral Dissertations and Projects

This research study was conducted to contribute to the body of knowledge related to embezzlement, a classification of occupational fraud. According to the Association of Certified Fraud Examiners (ACFE, 2020), it is estimated that losses from occupational fraud represent 5% of revenue each year and that 86% of occupational fraud included asset misappropriation or embezzlement. The purpose of this quantitative research study was to investigate the relationship between economic indicators and incidents of embezzlement. The study population included all incidents of embezzlement reported in New England between 2004 and 2018. Archival data were collected from various governmental sources for both …

Fuelling Effects Of Unique Opinion Holder’S Emotions On Team Creativity: A Collective Information Processing Perspective, Hui Si Oh

Dissertations and Theses Collection (Open Access)

Building on past studies that have found positive influence of minority member on team creativity, this research examined an underexplored yet crucial topic of a unique opinion holder’s happy and anger emotions on team creativity. Using a collective information processing perspective, this study examined whether the expression of anger and happiness would be beneficial for team creativity by spurring team members to respond qualitatively differently to each other’s ideas during the discussion. Additionally, this study examined whether the influence of a unique opinion holder’s emotions on team creativity through information-processing pathways would depend on individual members’ working memory capacities. Three …

Why Do Robots Have Smiley Faces?, Mark Findlay

Research Collection Yong Pung How School Of Law

The author discussed why engineers and designers provide machines with the semblance of friendliness, and why it takes more than that for humans to trust AI. The ground-breaking AI in community research and policy initiative by CAIDG, supported by the National Research Foundation Singapore under its Emerging Areas Research Projects Funding Initiative, seeks to understand how and why trust can be established when humans and machines come together.

Statement Of Position 21-1, Performing Agreed-Upon Procedures Related To Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services As Defined By Sec Release No. 34-72936, June 2021, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

2021 June, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for June of 2021.

J Mich Dent Assoc June 2021

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

In this issue, the reader will find the following original content:

• A cover story “Team-Based Treatment of Oral Cancer: The U-M Experience”.
• A feature article, “Dental Management of the Head and Neck Cancer Patient Treated with Radiation Therapy: Update 2021”.
• A feature article on “Understanding Cyber Threats and the Risk they Pose to Your Practice”.
• "A Train-the-Trainer Education Model and Rural Dental Opioid Prescribing Outcomes”, a …

Cyber Social Threats 2021: Ai, Covid-19 Vaccine, Detection And Countering Strategies, Ugur Kursuncu, Jeremy Blackburn, Yelena Mejova, Megan Squire, Amit Sheth

Publications

In recent years, online platforms have been utilized for promoting harmful content and behavior such as extremism, harassment, mis/disinformation, human trafficking, genderbased violence among others affecting our society, often leading to real-world events. Such content and behaviors are inherently complex, making the recognition of these narratives challenging for researchers as well as social media companies. The Cyber Social Threats (CySoc) Workshop 2021 aimed to facilitate a rich forum for researchers and practitioners from both academia and industry in the areas of computing and social science, to discuss novel avenues for research on interdisciplinary aspects of harmful communications on social media, …

The Workplace Integration Of Veterans: Applying Diversity And Fit Perspectives, Jorge A. Gonzalez, Joseph J. Simpson

Management Faculty Publications

Military veterans are a valuable part of the human capital resource pool. Nonetheless, veterans often struggle with their transition into civilian life and workplaces. This problem often limits the extent to which work organizations utilize their talents. Here, we briefly review relevant work from outside the management field and nascent work within the field to build a conceptual model for understanding the integration of veterans into the workplace. We do this by applying diversity and person-environment fit perspectives. A diversity standpoint helps us to understand veterans as a social group and their inclusion in the workplace, while the person-environment fit …

The Workplace Integration Of Veterans: Applying Diversity And Fit Perspectives, Jorge A. Gonzalez, Joseph J. Simpson

International Business and Entrepreneurship Faculty Publications

Military veterans are a valuable part of the human capital resource pool. Nonetheless, veterans often struggle with their transition into civilian life and workplaces. This problem often limits the extent to which work organizations utilize their talents. Here, we briefly review relevant work from outside the management field and nascent work within the field to build a conceptual model for understanding the integration of veterans into the workplace. We do this by applying diversity and person-environment fit perspectives. A diversity standpoint helps us to understand veterans as a social group and their inclusion in the workplace, while the person-environment fit …

Quid Pro Quo? The Sec Oversight Enforcement And Corporate Lobbying, Daeun Lee

Dissertations, Theses, and Capstone Projects

Due to the private nature of its internal investigations, research on the SEC oversight enforcement is limited. By distinguishing between enforcement staff’ decision to open an investigation (investigation decision) and commissioners’ authorization of an enforcement action (enforcement decision), this study is the first to examine how these two decisions interplay to overcome the political capture while fulfilling the SEC’s mission to protect investors. First, I do not find evidence that investigation decision is influenced by firms’ political connections, whereas enforcement decision is affected by firms’ lobbying efforts. Collectively, my results imply that there exists a misalignment …

Essays On Investor Sentiment, Media, And Trading, Changyun Zhou

Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters that span investor sentiment, media and trading.

Chapter 1: I introduce a direct cross-border sentiment measure of foreign investors and find such foreign sentiment generates significant economic effects on market-level prices. It predicts significant return reversals in the destination markets both in-sample and out-of-sample. This foreign sentiment is unique and distinct from local sentiments in either origin or destination markets. Instrumental-variable and event-based analyses support a large causal effect of cross-border sentiment with, e.g., a multiplier of 4-5. Capital flows contain an important foreign sentiment component, and a residual component positively predicting returns. …

Making The Right Stopover Destination Choice: The Effect Of Assessment Orientation On Attitudinal Stopover Destination Loyalty, Steven Pike, Filareti Kotsi, Frank Mathmann, Di Wang

All Works

This study investigates the interaction effect between previous stopover visitation and assessment orientation on destination loyalty. Using a quasi-experiment, benefiting from a sample of 200 travelers with a self-reported stopover experience in Dubai, it is found that travelers high in assessment orientation are more loyal to the destination. The effect of previous visitation on destination loyalty is enhanced for high assessors. This research is the first to apply regulatory mode theory to the stopover destination context in the destination marketing literature. From a practical perspective, destination marketers should segment potential visitors using assessment orientation and target on high assessors who …