Business Commons^™

Auditing Standards Board (Asb), Meeting Highlights, January 11-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, January 11-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Made In Bangladesh: The Unethical Treatment Of Sweatshop Workers, Samira Hossain

Emerging Writers

This article examines the treatment of sweatshops workers in Bangladesh, including causes of poor labor practices, and suggests solutions to improve practices.

Systemic Leadership Development: Impact On Organizational Effectiveness, Stephanie Douglas, Daisha M. Merritt, Robin Roberts, Daryl Watkins

Publications

This study examines the impact of leadership development programs on organizational outcomes and organizational effectiveness. Using a grounded theory approach, semi-structured interviews were conducted with 15 executive leaders from aviation firms in Brazil with employees participating in a leadership development program. NVivo12 was used for coding and managing the data. Thematic analysis was performed to determine themes and categories. The leadership development program was found to influence organizational level outcomes identified as themes of internal impact, external impact, skill development, and capacity. The interviews also found that executive leaders perceived the leadership development program to impact organizational effectiveness. Connections to …

A Systematic Literature Review : The Influence Of Information Technology And Organizational Learning On Performance, Merlin Apriliyanti, Ilham M, Dian Ekowati, Tanti Handriana

Library Philosophy and Practice (e-journal)

This Study is to discuss about literature review of Information technology enabler is a strategic asset in creating competitive advantage. The contribution of information technology investment to company performance does not appear immediately, but is independent in supporting business activities. The ability and mastery of information technology is not necessarily effective in contributing to company performance. Organizational learning plays a role in mediating the relationship between Information Technology enablers and company performance. This study aims to conduct a systematic literature review of research in the field of Information Technology Enabler and learning organization and performance with data from all international …

Can The Timeframe Of Reported Uas Sightings Help Regulators?, Spencer Erik Pitcher, Kelly A. Whealan-George

Beyond: Undergraduate Research Journal

Remotely controlled small aircraft, otherwise known as Unmanned Aircraft Systems (UAS) or drones have started to impact the United States National Airspace System by interfering with the safe flight of aircraft. As the UAS industry continues its expected growth into the future, lawmakers, as well as regulators at the Federal Aviation Administration (FAA) and the aviation community must be able to predict when there will be more UAS craft in the air that could cause an interruption to air traffic so that more resources can be allocated optimally to counter the threat of UAS craft. The purpose of this study …

Visual Timelines In Excel To Illustrate Tvm Calculations, Maura Alexander, Tom Arnold, Joseph Farizo

Finance Faculty Publications

Time value of money calculations are illustrated through developing a timeline with cash flow graphics in Excel. The cash flow graphics can be used in the live or virtual classroom and as a resource for students outside of the classroom. Further, the graphic is readily adjustable to different scenarios making it useful for multiple time value of money topics.

2021-January-07-Etsu Study Examines Health Literacy In Appalachia, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Jan. 7, 2020) – Dr. Hadii Mamudu, professor in the Department of Health Services Management and Policy in the East Tennessee State University College of Public Health, authored an article that examines the disproportionately burdened central Appalachian region’s health literacy about cardiovascular disease.

The article, which appeared in the October 2020 issue of the Southern Medical Journal, is titled “Cardiovascular Diseases Health Literacy among Patients, Health Professionals, and Community-Based Stakeholders in a Predominantly Medically Underserved Rural Environment.”

ETSU College of Public Health faculty emerita Dr. Mary Ann Littleton and CVD Appalachia project coordinator Amy Poole are co-authors. Additional …

2021-January-07-Garcia Receives Gilman International Scholarship, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Jan. 7, 2021) – Samuel Garcia, a sophomore Roan Scholar at East Tennessee State University, was recently named a recipient of the U.S. Department of State's Benjamin A. Gilman International Scholarship.

Since 2001, Gilman Scholarships have assisted qualifying students with study or intern abroad experiences by providing them with skills critical to national security and economic prosperity. The program is administered by the Institute of International Education and congressionally funded by the Bureau of Educational and Cultural Affairs.

Given the current pandemic, the Gilman Program is offering flexibility to participants by allowing for deferrals through the end of …

2021-January-07-Masks Aren't Scary, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – (Jan. 7, 2021) Infants, toddlers and pre-school children rely on facial cues from their teachers and even watch how their mouths move when words are formed.  And while masks are essential during this global pandemic, a grant awarded to the Little Bucs Childcare Program at East Tennessee State University is making it possible for teachers to wear clear facial masks in the classrooms.

Little Bucs is part of the Clemmer College and provides childcare for ETSU students.  The masks are funded through a grant from the Association of Infant Mental Health in Tennessee.

In addition to the …

2021-January-07-Masks Aren't Scary, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – (Jan. 7, 2021) Infants, toddlers and pre-school children rely on facial cues from their teachers and even watch how their mouths move when words are formed.  And while masks are essential during this global pandemic, a grant awarded to the Little Bucs Childcare Program at East Tennessee State University is making it possible for teachers to wear clear facial masks in the classrooms.

Little Bucs is part of the Clemmer College and provides childcare for ETSU students.  The masks are funded through a grant from the Association of Infant Mental Health in Tennessee.

In addition to the …

Forensic Accounting Education, Practice, And Career Path In Saudi Arabia, Mohammed Alzahrane

USF Tampa Graduate Theses and Dissertations

The various high-profile cases of financial fraud that threatened to or led to the downfall of high ranking companies have reinforced the need to equip accounting professionals with the skills necessary to detect and investigate fraud. This study aims to evaluate forensic accountants' effectiveness in Saudi Arabia in meeting the needs of the judicial system and their clients. The study also seeks to explore forensic accounting in depth through the opinions, thoughts, concerns, conceptualizations, and experiences of Saudi judges who are routinely involved in forensic accounting cases. These cases often require expert testimony (i.e., cases involving, but not limited to, …

A Message From Dean Youcheng Wang, Youcheng Wang

Rosen Research Review

It has been a challenging year for us all, especially for those of us immersed in hospitality, travel and tourism. Despite the challenges, and there are many, we are continuing to move forward and persevere.

A Sequential Explanatory Mixed Methods Study Of Chief Nurse Executives On Creating A Culture Of Inclusiveness, Toloue Aria

Dissertations

Purpose: The purpose of this sequential explanatory mixed methods study was to identify and describe the leadership strategies that exemplary chief nurse executives use in inpatient acute care hospitals located in Southern California to create an organizational culture of inclusiveness using Kennedy’s (2008) 5 leadership qualities of cultural differences.

Methodology: A sequential mixed methods research design was selected to answer this study’s research questions. The researcher was a part of a thematic group of 10 peer researchers and 7 faculty advisors. Through purposeful sampling, the researcher selected 18 exemplary chief nurse executives for survey data collection using instrumentations developed …

Workaholism, Megan Paul

Umbrella Summaries

What is workaholism?

The term was coined 50 years ago and referred to the uncontrollable need to work incessantly (Oates, 1971). Since then, many different definitions have emerged, with variations related to what exactly workaholism looks like (e.g., degree of enjoyment and engagement), why it occurs (e.g., personality), and its outcomes (e.g., on health, work-life balance), among others (Clark, Smith, & Haynes, 2020). Because many of these approaches confuse workaholism with related but distinct concepts (e.g., causes and effects), the following definition has recently been suggested as a more pure description: 1) an inner pressure or compulsion to work, 2) …

Perceptions Of Women Elected Officials In Utah: Challenges, Benefits, And Lessons Learned, Candice B. Pierucci, April Townsend, Susan R. Madsen

Marketing and Strategy Faculty Publications

For many years, Utah has been at the bottom of the rankings for women running for and serving in elected office. Although significant strides have been made in increasing the number of women serving in these roles in recent years, there is still work to be done. For example, Utah is currently ranked 32nd in the country for female representation in state and federal office, Utah has never elected a female governor or a US Senator, and only two women have served in statewide executive offices. In addition, research in recent years has documented lower percentages of women in county …

The Effects Of Customer Segmentation, Borrowers' Behaviours And Analytical Methods On The Performance Of Credit Scoring Models In The Agribusiness Sector, Daniela Lazo, Raffaella Calabrese, Cristian Bravo Roman

Statistical and Actuarial Sciences Publications

The main aim of this study is to analyse the joint effects of customer segmentation, borrowers' characteristics and modelling techniques on the classification accuracy of a scoring model for agribusinesses. To this end, we used data provided by a Chilean company on 161,163 loans from January 2007 to December 2013. We considered random forest, neural network and logistic regression models as analytical methods. Regarding the borrowers' profiles, we examined the effects of socio-demographic, repayment-behaviour, agribusiness-specific and credit-related variables. We also segmented the customers as individuals, SMEs and large holdings. As the segments show different risk behaviours, we obtained a better …

A Qualitative Study On Grooming Talent For Higher Education, Christine Holt

Dissertations

A vast number of higher education leaders and staff have reached the age and service requirements to be eligible for retirement. In the modern workplace, higher education institutions have become more complex and have to adapt to technological advances. As a result of these occurrences, the skill level of employees must keep pace and continue to evolve. Higher education institutions must prepare and sharpen the skills and competencies of employees through leadership development programs.

In this qualitative case study of 24 participants representing three universities and two search firms, the focus was on designing and implementing succession planning and leadership …

Entrepreneurship In Emerging Markets: Mapping The Scholarship And Suggesting Future Research Directions, Boris Inkizhinov, Elena Gorenskaia, Dashi Nazarov, Anton Klarin

Research outputs 2014 to 2021

© 2020, Emerald Publishing Limited. Purpose: To provide a comprehensive systematic review of entrepreneurship in the context of emerging markets (EMs). The area of research is topical considering the rise of EMs on the global scene and the importance of entrepreneurship in the development of EMs. Design/methodology/approach: The paper utilizes scientometrics to provide a systematic review of the emerging field of entrepreneurship in EMs (EEMs). The entire Web of Science database was searched, and 2,568 scholarly outputs were extracted and analyzed as a result. The review further compares the EEMs research to the mainstream entrepreneurship research based on the top …

Bubble Or Trouble? Restarting Professional Sports While Weighing The Risks For Athletes, Jared Wu, Matt Sidell

Research and Innovation Village

During an unprecedented time in our society, professional sports are just starting to make their returns despite not having a vaccine or cure for COVID-19. The NBA is playing in their Orlando bubble in the ESPN World Wide of Sports complex to conclude their season in one place. The NHL has one hub city for each conference, Toronto for the eastern and Edmonton for the western. Looking beyond the two leagues, the impact the pandemic has had on society has been substantial, and restarting sports for the entire country during this time may end up being a tall task. With …

Technology In Finance, Bryan Herlihy

Research and Innovation Village

As a technology continues to improve rapidly, every company in all sectors must learn how to adapt or otherwise face the consequences of going bankrupt. One industry in particular that is continuously innovating is finance. In finance, technology had developed into artificial intelligence.

Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar

Research and Innovation Village

The research showcases the impact of the Tax Cuts and Jobs Act of 2017 on six different industries: agriculture, construction, manufacturing, utilities, finance, and services. Data was obtained from Calcbench, and ratios of income tax to earnings before taxes, assets, and revenue were calculated along with percent changes from 2017 to 2018.It was hypothesized that the Tax Cuts and Jobs Act of 2017 would have a positive impact on these industries and lead to a reduction in taxes. The research demonstrated that change in the corporate tax rate, bonus depreciation, and the NOL carryforward are common aspects of the tax …

Mba Ranked Third By St. Louis Business Journal, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Lindenwood's School Of Arts, Media, And Communications Prepares Students For Real Success, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Factors That Influence Nonprofit Sector Employees’ Motivation: A Case Study From Egypt, Nada Shaaban Miry

Theses and Dissertations

The issue of employee motivation received much attention in the last few decades. That attention came from its significant practical and theoretical role in the field of management. To understand how motivation influences employees’ behavior, we have to know that every employee is motivated differently based on their preferences and characteristics. Therefore, it is essential to discover individual motivation factors for each employee. This study examines the factors that stimulate employees’ motivation and explain how to use those motivational factors to improve employees’ performance and engagement. It focuses on three non-profit organizations in Egypt and provides empirical evidence of the …

Dynamic Capabilities Information Technology Enabler For Performance Organization, Heri Cahyo Bagus, Ilham M, Anis Eliyana, Tanti Handriana, Nuzulul Fatimah, Tatag Herbayu L

Library Philosophy and Practice (e-journal)

This study was conducted with the aim of determining various bibliometric characteristics of documents published in the Scopus database. The information starts from the type of access, year, author, subject area, document type, publication stage, source title, keyword, affiliation, funding sponsor, country, source type, and language. Dynamic Capabilities, Information Technology Enabler and Performance are defined as the use of information technology capabilities and information technology management processes between business units with the shared use of resources. Research on Dynamic Capabilities, Information Technology Enablers and Performance by providing a big picture that is visualized from year to year. This study aims …

Icts As Challenges To Enacting Is Project Control: An Interpretive Case Study Of An Erp Implementation, Sutirtha Chatterjee, H. Kevin Fulk

Management, Entrepreneurship and Technology Faculty Research

This study investigates challenges posed by Information and Communication Technologies (ICTs) in the enactment of Information Systems (IS) project control. Using the control perspective developed by the sociologist John Law, we conducted an interpretive study of an Enterprise Resource Planning System implementation at a large public university system. From our investigation, four salient insights emerge. These insights are accompanied by corresponding assertions that demonstrate how ICTs, through varied forms of involvement, may challenge IS project control enactment. We integrate these insights for deeper illumination and conclude with contributions and implications of this study.

Will Seasonality Patterns For Beef Export Sales And Commitments Hold In 2021?, Elliott James Dennis

Extension Farm and Ranch Management News

First two paragraphs:

Trade occurs when price differences between the two locations are large enough after accounting for transportation cost, exchange rates, tariffs, etc. Exports vary throughout the year since prices reflect current and future supply and demand situations. Seasonality in cattle production, meat demand, and market disruptions are some examples of why wholesale beef prices increase and decrease within a year.

The inability to market cattle in the second quarter of 2020 and increased demand for retail beef products due to government gathering restrictions in restaurants caused wholesale beef prices to rise to historical levels. Beef wholesalers can choose …

2021-January-04-Williams Becomes President Of Asha, University Marketing And Communication, East Tennessee State University

ETSU News

(Rockville, MD – January 4, 2021) A. Lynn Williams, PhD, CCC-SLP, took office this month as the 2021 president of the American Speech-Language-Hearing Association (ASHA).

In her term, Williams will work to advance the objectives of ASHA and its more than 211,000 members and affiliates who are audiologists; speech-language pathologists; speech, language, and hearing scientists; audiology and speech-language pathology support personnel; and students in communication sciences and disorders.

“I am honored to serve as ASHA’s 2021 President,” Williams said. “In my new role, I intend to focus on empowering ASHA members to advocate on behalf of the professions of audiology …

The State Of #Digitalentrepreneurship: A Big Data Leximancer Analysis Of Social Media Activity, Violetta Wilk, Helen Cripps, Alexandru Capatina, Adrian Micu, Angela-Eliza Micu

Research outputs 2014 to 2021

This paper examined online sentiment, key themes and patterns evident in social media activity about digital entrepreneurship. It provides a snapshot-in-time, visual-first perspective on social media user-generated-content (UGC) to better understand the topic of digital entrepreneurship. Global data consisting of 31,017 publicly available UGC which used the #digitalentrepreneurship (hashtag) and the keywords ‘digital entrepreneurship’ were collected. A computer assisted qualitative data analysis software (CAQDAS), Leximancer, was used for an automated text-mining analysis. There is positive online sentiment surrounding digital entrepreneurship technology, ecosystem and industry, and one which promotes women transformation of digital entrepreneurship globally. Negative sentiment pointed out that future …