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Full-Text Articles in Business

Proposed Statement On Auditing Standards: Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2021

Proposed Statement On Auditing Standards: Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Explanatory Memorandum, Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2021

Comment Letters On Explanatory Memorandum, Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comparison Of Proposed Statement On Quality Management Standards Engagement Quality Reviews To International Standard On Quality Management 2, Engagement Quality Reviews This, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2021

Comparison Of Proposed Statement On Quality Management Standards Engagement Quality Reviews To International Standard On Quality Management 2, Engagement Quality Reviews This, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Differences Between Requirements In Iaasb Qm Standards And Asb Qm Standards, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2021

Differences Between Requirements In Iaasb Qm Standards And Asb Qm Standards, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


2021-02-04 Faculty Senate Newsletter, Morehead State University. Faculty Senate. Feb 2021

2021-02-04 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from February 4, 2021.


2021-01-21 Faculty Senate Newsletter, Morehead State University. Faculty Senate. Feb 2021

2021-01-21 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from January 21, 2021.


2021-02-04 Faculty Senate Meeting Announcements, Morehead State University. Faculty Senate. Feb 2021

2021-02-04 Faculty Senate Meeting Announcements, Morehead State University. Faculty Senate.

Faculty Senate Records

Announcements made at the Faculty Senate meeting on February 4, 2021.


2021-02-04 Faculty Senate Regent Report, Morehead State University. Faculty Senate. Feb 2021

2021-02-04 Faculty Senate Regent Report, Morehead State University. Faculty Senate.

Faculty Senate Records

Report made by the Faculty Regent to the Faculty Senate on February 4, 2021.


2021-01-21 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate. Feb 2021

2021-01-21 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from January 21, 2021.


2021-02-04 Darrin Demoss Presentation, Morehead State University. Faculty Senate. Feb 2021

2021-02-04 Darrin Demoss Presentation, Morehead State University. Faculty Senate.

Faculty Senate Records

PowerPoint slides displayed during Darrin DeMoss presentation to the Faculty Senate on February 4, 2021.


2021-02-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate. Feb 2021

2021-02-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from February 4, 2021.


2021-02-04 Teacher Education Committee Revision, Morehead State University. Faculty Senate. Feb 2021

2021-02-04 Teacher Education Committee Revision, Morehead State University. Faculty Senate.

Faculty Senate Records

Summary of changes made to Teacher Education Committee in May 2020 revision as submitted to the Faculty Senate on February 4, 2021.


Public Service Motivation, Megan Paul Feb 2021

Public Service Motivation, Megan Paul

Umbrella Summaries

What is public service motivation?

Public service motivation (PSM) is defined as “an individual’s predisposition to respond to motives grounded primarily or uniquely in public institutions” (Perry & Wise, 1990). In other words, it is about a person’s desire or interest to serve the public, often in the public sector, but also in the private, non-profit sector. It was developed in response to calls to revive interest in working in government, to restore the country’s faith in public institutions (Perry & Wise, 1990). The goal of the research was to explore whether people had such values and interests and, if …


Taking Advantage Of Institutional Weakness? Political Stability And Foreign Subsidiary Survival In Primary Industries, Nathaniel C. Lupton, Donya Behnam, Alfredo Jiménez Feb 2021

Taking Advantage Of Institutional Weakness? Political Stability And Foreign Subsidiary Survival In Primary Industries, Nathaniel C. Lupton, Donya Behnam, Alfredo Jiménez

Faculty Publications

Purpose

This paper aims to investigate the extent to which locating primary industry subsidiaries in politically unstable countries impacts their survival. The authors argue that foreign multinational enterprises in less stable political environments can shape policies that are impactful on the costs of operating in primary industries and avoid compliance with more stringent policies at home.

Design/methodology/approach

Using a sample of 753 primary sector investments of Japanese multinational enterprises during the period 1986 to 2013, the authors conduct a parametric survival analysis of the relationship between political stability and subsidiary survival.

Findings

Political instability has a slight, curvilinear relationship with …


Black History Month Events, Lindenwood University Feb 2021

Black History Month Events, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


The Status Of Women In Utah Politics: A 2021 Update, Hannah Payne, Marin Christensen, Susan R. Madsen Feb 2021

The Status Of Women In Utah Politics: A 2021 Update, Hannah Payne, Marin Christensen, Susan R. Madsen

Marketing and Strategy Faculty Publications

The Utah Women & Leadership Project (UWLP) began reporting on the status of women in Utah politics in 2014, with updates in 2017 and now 2021. The first series of reports in 2014 were initially prompted by the Center for American Progress report titled “The State of Women in America: A 50-State Analysis of How Women Are Faring Across the Nation” that ranked Utah last in terms of women being in positions of decision making and leadership. Soon after, a series of other national reports also ranked Utah poorly, and most used the following four criteria: 1) gender wage gap, …


2021-February-03-Empowering Transitions, University Marketing And Communication, East Tennessee State University Feb 2021

2021-February-03-Empowering Transitions, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY –  (Feb. 3, 2021) A faculty member at East Tennessee State University is participating in a major research project helping persons with disabilities transition from the K-12 environment to new settings such as independent living, employment or post-secondary education.

ETSU is part of the National Technical Assistance Center on Transition for Students and Youth with Disabilities, an initiative led by the University of North Carolina-Charlotte that also includes researchers from George Washington University, University of Kansas, Portland State University, University of Maryland and University of Oregon. The project is funded by the U.S. Department of Education.

The team …


2021-February-03-Etsu College Of Nursing Students Assisting With Covid- Vaccines, University Marketing And Communication, East Tennessee State University Feb 2021

2021-February-03-Etsu College Of Nursing Students Assisting With Covid- Vaccines, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Feb. 3, 2021) – Students in East Tennessee State University’s College of Nursing have had the opportunity to assist with COVID-19 vaccinations during their clinical rotations in partnership with Ballad Health. 



“This is a historic moment for our nursing students,” said Dr. Kathryn Wilhoit, interim dean of the ETSU College of Nursing. “Nurses around the globe and right here in Appalachia were on the front lines of care during in the 1918 Spanish Flu pandemic, and now more than a century later, they are playing a critical role in vaccinating the community during the COVID-19 pandemic.”



Currently, approximately …


Mowdoc: A Dataset Of Documents From Taking The Measure Of Work For Building A Latent Semantic Analysis Space, Kim Nimon Feb 2021

Mowdoc: A Dataset Of Documents From Taking The Measure Of Work For Building A Latent Semantic Analysis Space, Kim Nimon

Human Resource Development Faculty Publications and Presentations

Introduction

For organizational researchers employing surveys, understanding the semantic link between and among survey items and responses is key. Researchers like Schwarz (1999) have long understood, for example, that item order can impact survey responses. To account for “item wording similarity,” researchers may allow item error variances to correlate (cf. Rich et al., 2010, p. 625). Other researchers, such as Newman et al. (2010), have pointed to semantic similarity between items as support for the premise that work engagement is like old wine in a new bottle.

Recently, organizational researchers (e.g., Arnulf et al., 2014, 2018) …


The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation, Maharanny Yulyan, Winwin Yadiati, Said Aryonindito Feb 2021

The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation, Maharanny Yulyan, Winwin Yadiati, Said Aryonindito

Journal of Accounting Auditing and Business

This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and …


Exploring How Prize Challenges Complement An Organization's Innovation Efforts, Ademir Vrolijk, Zoe Szajnfarber Feb 2021

Exploring How Prize Challenges Complement An Organization's Innovation Efforts, Ademir Vrolijk, Zoe Szajnfarber

CESUN Conference

prize challenge, open innovation, crowdsourcing, NASA, 3D Printed Habitat Challenge, additive manufacturing


Risk Management Decision Making For Security And Trust In Hardware Supply Chains, Zachary A. Collier, Thomas L. Polmateer, James H. Lambert Feb 2021

Risk Management Decision Making For Security And Trust In Hardware Supply Chains, Zachary A. Collier, Thomas L. Polmateer, James H. Lambert

CESUN Conference

Modern cyber-physical systems are enabled by electronic hardware and embedded systems. The security of these sub-components is a concern during the design and operational phases of cyber-physical system life cycles. Compromised electronics can result in mission-critical failures, unauthorized access, and other severe consequences. As systems become more complex and feature greater connectivity, system owners must make decisions regarding how to mitigate risks and ensure resilience and trust. This paper provides an overview of research efforts related to assessing and managing risks, resilience, and trust with an emphasis on electronic hardware and embedded systems. The research takes a decision-oriented perspective, drawing …


Brochure: The State Of Health Care, Blue Cross And Blue Shield Of Florida, Inc. Feb 2021

Brochure: The State Of Health Care, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

No abstract provided.


Remarks By William E. Flaherty To The Annual Marketing Conference, William E. Flaherty Feb 2021

Remarks By William E. Flaherty To The Annual Marketing Conference, William E. Flaherty

Florida Blue Archives Printed Materials

No abstract provided.


Day Of Dialogue Planned For March 3, Lindenwood University Feb 2021

Day Of Dialogue Planned For March 3, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


2021-February-02-Virtual Pharmacy Open House Events, Feb. 23 And Feb. 27, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University Feb 2021

2021-February-02-Virtual Pharmacy Open House Events, Feb. 23 And Feb. 27, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Virtual Pharmacy Open House events, Feb. 23 and Feb. 27

JOHNSON CITY (Feb. 2, 2021) – East Tennessee State University Bill Gatton College of Pharmacy is offering two free virtual Open House events for students interested in pursuing a career in pharmacy:


• Pre-Pharmacy Virtual Open House, Feb. 23, 4:30-6 p.m. for high school students


• PharmD Virtual Open House, Feb. 27, 10 a.m.-12:30 p.m. for students ready to begin classes in the Fall


The events will offer a welcome from Dean Debbie Byrd, an overview of the college’s nationally recognized program, a chance to talk with student pharmacists, admissions …


The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes), Sizka Rismaningsih Lestary, Memed Sueb, Ivan Yudianto Feb 2021

The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes), Sizka Rismaningsih Lestary, Memed Sueb, Ivan Yudianto

Journal of Accounting Auditing and Business

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on …


Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2021

Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


2021-February-02-Grant To Provide Makeover At Etsus Johnson City Downtown Day Center, University Marketing And Communication, East Tennessee State University Feb 2021

2021-February-02-Grant To Provide Makeover At Etsus Johnson City Downtown Day Center, University Marketing And Communication, East Tennessee State University

ETSU News

A new look

Connie Whitaker, president of the Johnson City Morning Rotary Club, creates a mural at the Johnson City Downtown Day Center (JCDDC). The mural is part of a list of renovations happening at the JCDDC as a result of a grant from the club.

JOHNSON CITY (Feb. 2, 2021) – East Tennessee State University’s Johnson City Downtown Day Center will receive a makeover thanks to a grant from the Johnson City Morning Rotary Club.


The Johnson City Morning Rotary club is donating $4,000 from its fundraising account. Under the direction of Dr. David Wood, the club’s grant committee …


2021-February-02-Etsu Alumni Elects New Board Officers Members, University Marketing And Communication, East Tennessee State University Feb 2021

2021-February-02-Etsu Alumni Elects New Board Officers Members, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Feb. 2, 2021) – The East Tennessee State University National Alumni Association announces the election of alumni board officers and new members, which took place during the recent annual board meeting.

2021 ETSU Alumni Board Officers and New Members

Pictured from left-right are: top row -- Bryan Daniels, Tom Tull and Virginia Bieber; and bottom row -- Lawrence Counts, Dr. Gaurav Bharti, Dr. Dorsha James and Paul Bashea Williams.


The Alumni Association elected Bryan Daniels of the classes of 1995 and 1997 to serve as president. He is the CEO of the Blount County Partnership in Maryville. Tom …