Business Commons^™

Employee Wellness Program Participation: Exploring Participation Of Registered Nurses In East Tennessee, Jacquelyn Turner

Doctoral Dissertations and Projects

Many organizations are faced with the challenge of managing employee retention and absenteeism. While retention strategies are focal to organizational leaders across the board, the growing shortage of nurses nationwide creates a critical concern for healthcare leaders. The purpose of this qualitative case study was to delve into the existing body of research pertaining to the impact of employee wellness programs on employee retention and absenteeism and further explore the reasons why employees choose to/ not to participate in wellness programs offered by employers. The intent of this study was to add to the existing body of knowledge on employee …

Employee Perceptions Of Honesty And Integrity Within National Park Service Leadership, Christy Lea Strand

Doctoral Dissertations and Projects

This study focuses on employee perceptions of leadership honesty and integrity within the National Park Service in response to the 2018 Federal Employee Viewpoint Survey results. Answers to two questions on the survey returned highly negative reactions to employee perspectives on senior leaders’ honesty and integrity and low measures of employee motivation and commitment levels. The qualitative nature of the research presents a case study design that develops an understanding of negative employee perceptions of honesty and integrity within leadership and employee commitment and motivation. It addresses the general problem of negative employee perceptions of leadership honesty and integrity and …

Stanley Surrey, The Code And The Regime, Reuven S. Avi-Yonah, Nir Fishbien

Articles

Stanley Surrey (1910-1984) was arguably the most important tax scholar of his generation. Surrey was a rare combination of an academic (Berkeley and Harvard law schools, 1947-1961 and 1969-1981) and a government official (Tax Legislative Counsel, 1942-1947; Assistant Secretary for Tax Policy, 1961-1969). Today he is mostly remembered for inventing the concept of tax expenditures and the tax expenditure budget. This paper will argue that while Surrey was influential in shaping domestic tax policy for a generation and had an impact after his death on the Tax Reform Act of 1986, his longest lasting contributions were in shaping the international …

Certain Effects Of Random Taxes, James R. Hines Jr., Michael J. Keen

Articles

This paper explores the implications of tax rate randomness, identifying circumstances in which revenue-neutral rate variability increases profitability, economic activity, and the efficiency of resource allocation. Furthermore, with heterogeneous taxpayers, tax rate variability is shown to perform an efficiency-enhancing screening function, imposing heavier expected tax burdens on less responsive taxpayers. And while efficient tax randomness enables governments to reduce average costs of taxation, it necessarily increases the marginal cost of taxation over some ranges of expected revenue, so may reduce efficient levels of government spending.

Getting Connected: Exploring The Role Of Sustainability Labels In Tourism Marketing Communications, Elvira Kizilova

Graduate Theses, Dissertations, and Problem Reports (ETD)

While sustainability has become an important brand differentiator in many industries, current research suggests that tourism businesses rarely use sustainability labels in their communications, e.g., on their websites or other types of advertisements.

This dissertation examines the role of sustainability labels in increasing consumer preferences for sustainable travel destinations. Drawing on social exchange theory and anthropomorphism framework, we propose that sustainability labels increase consumer visit intentions, willingness to recommend a destination to someone else, and willingness to pay price premium for the sustainable offer. These effects are mediated by perception of goal congruence and connectedness with a destination. We further …

Implications Of Fraud Detection Decisions, Marie Rice

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation is comprised of three studies that examine the implications of fraud detection decisions. The first study examines whether auditors’ mindfulness practices influence their ability to accurately detect fraud risk factors. The second study evaluates whether organization type influences whether and how perpetrators are punished. The third study evaluates whether management’s decision to increase controls when fraud occurs has unintended negative consequences for other employees. Together, these studies contribute to accounting literature related to fraud detection.

Exploring The Impact Of Incentives On Management Behavior, Chen Zhao

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation is comprised of three studies that examine the impact of incentives on management behavior to complement agency problems literature. The first paper studies whether incentives associated with firm life cycle stages impact management disclosure quality. The second paper explores these incentives more deeply and investigates whether the likelihood of fraud is different across life cycle stages. The third paper examines whether rating agencies play a role in alleviating agency problems in nonprofit organizations by increasing public exposure and reducing information asymmetry.

Study one examines the relationship between firms’ life cycle stages and disclosure quality. Life cycle stages are …

A Podcasting Series On Employing Podcasts As An Effective Marketing Method For Small Businesses, Sevohn Alexis Bree Hunter

Graduate Theses, Dissertations, and Problem Reports (ETD)

This time has been called the "Golden Age" of podcasting. The number of people listening to podcasts continues to grow year after year as the medium itself continues to evolve. The ability to target specific, or niche, audiences is one reason why podcasting is so attractive to consumers. This also makes podcasts useful for small businesses. Like podcasts, small businesses can target niche audiences and cater to specific needs. The purpose of this project was to investigate the benefits of podcast marketing as it pertains to the uncertainty reduction theory and to create a podcast that can serve as a …

A Serious Game For Social Engineering Awareness Creation, Fabian Muhly, Philipp Leo, Stefano Caneppele

Journal of Cybersecurity Education, Research and Practice

Social engineering is a method used by offenders to deceive their targets utilizing rationales of human psychology. Offenders aim to exploit information and use them for intelligence purposes or financial gains. Generating resilience against these malicious methods is still challenging. Literature shows that serious gaming learning approaches are used more frequently to instill lasting retention effects. Serious games are interactive, experiential learning approaches that impart knowledge about rationales and concepts in a way that fosters retention. In three samples and totally 97 participants the study at hand evaluated a social engineering serious game for participants’ involvement and instruction compliance during …

Three Essays On The Impact Of Cuteness On Consumer Behavior, Alexis Taeeun Yim

Graduate Theses, Dissertations, and Problem Reports (ETD)

Over the last decade, the world has seen a rise in the popularity of cute stimuli. Adorable baby pictures, fluffy puppy videos, and whimsical emojis seem ever-present in social media news feeds and friends’ posts. In addition, products marketed toward adults that feature cute characters drive sales worth billions of dollars. The growing presence of cute stimuli in our daily lives is accompanied by emerging research on their social and behavioral impacts. Correspondingly, the current dissertation consists of three essays that contribute to the literature on cuteness by empirically testing the impacts of cuteness in the marketplace. To extend the …

Active Choice, Implicit Defaults, And The Incentive To Choose, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

Home-delivered prescriptions have no delivery charge and lower copayments than prescriptions picked up at a pharmacy. Nevertheless, when home delivery is offered on an opt-in basis, the take-up rate is only 6%. We study a program that makes active choice of either home delivery or pharmacy pick-up a requirement for insurance eligibility. The program introduces an implicit default for those who don’t make an active choice: pharmacy pickup without insurance subsidies. Under this program, 42% of eligible employees actively choose home delivery, 39% actively choose pharmacy pick-up, and 19% make no active choice and are assigned the implicit default. Individuals …

Field Management Research In Vietnam: Lessons For Navigating Social, Cultural, And Data Challenges, Phuong Anh Nguyen

School of Economics and Business Administration Faculty Works

No abstract provided.

Effective Use Of Data Analytics And Its Impact On Business Performance Within Small-To-Medium-Sized Businesses, Alfonso Berumen

Theses and Dissertations

Business use of data analytics and its potential impact on firm performance have become topics of deep interest within both the business practitioner and academic communities. While previous research has demonstrated relationships between data analytics and firm performance in larger firms, there is limited research on whether and how data analytics is used within and impacts Small-to-Medium-sized Business (SMB) settings. Given the preponderance of SMBs within the US economy, and their contribution to employment and economic activity, it is important for SMB owners to understand what management practices lead to effective use of data analytics that in turn impacts SMB …

The Effects Of Moral Personality, Moral Identity, Ethical Ideology, And Justice Perceptions On Workplace Deviance: A Moderated-Mediation Study, S. Blair Franklin

Theses and Dissertations

The agility, productivity, and financial success of companies depends largely on the quality of their human capital. Employee misbehaviors targeting the organization and individual colleagues leads to poor performance, bad attitudes, and an eroding corporate culture. While hundreds of studies have examined independent effects of moral personality, moral identity, ethical ideology, and organizational justice perceptions on workplace behavior, this is the first offering a moderated-mediation model to collectively explain deviant workplace behavior. The goals of this study were twofold. First, it sought to provide a more comprehensive understanding of how moral and ethical traits combine with state-based perceptions of organizational …

The Reverse Endowment Model: Increasing A Business Family’S Philanthropic Planned Giving Through Private Placement Life Insurance And Dynasty Trusts, Kristofer R. Gray

Theses and Dissertations

Private Placement Life Insurance (PPLI) is the crown jewel of insurance planning for the ultra-high net-worth single family office. However, there seems to be an asymmetry of knowledge about the arrangement between UHNW and HNW. Business families and HNW seem uniquely suited for PPLI, and most have never heard of it. A convergent mixed method design was chosen for this study in order to help practitioners, product structurers, asset managers, and policyholders best understand both the qualitative and quantitative phenomena of PPLI. The sequential exploratory strategy deployed involves a first phase of qualitative data collection and analysis, followed by a …

The Power Of Words In Crowdfunding, Yuanqing Li, Sibin Wu

Management Faculty Publications

In this chapter, the authors first provide an overview of the crowdfunding phenomenon. Through the literature review of crowdfunding success factors in the four models, the authors then summarize that the current entrepreneurial research focused on success factors has failed to sufficiently examine how the power of words would affect crowdfunding. Therefore, the authors propose that non-verbal and verbal cues are crucial to entrepreneurial financing success. Based on the insufficient research related with those cues, especially the non-verbal ones, the authors open an area of study on non-verbal and verbal cues in the entrepreneurial financing process by conducting and writing …

Entrepreneurial Strategic Sensemaking For Growth And Employment In Nigerian Small And Medium Enterprises, Ishaq Abdulrahman Balogun

Walden Dissertations and Doctoral Studies

AbstractOnly 20% of Nigerian small and medium enterprises (SMEs) survive 5 years. The specific management problem was that SME leaders were faced with strategic sensemaking challenges in dealing with external stakeholders while growing their businesses. The purpose of this qualitative descriptive phenomenological study was to understand the strategic sensemaking lived experiences of eight SME entrepreneurs for growing their businesses. The conceptual framework grounding this study was embedded in the four sensemaking leadership functions, strategic decisions-making, dynamics of business environments, and performance. The research question asked what is the strategic sensemaking lived experiences of entrepreneurs in SME entrepreneurship ecosystem while growing …

Redefining Sustainable Tourism In Covid-19: A Political-Economy Approach, Eylla Laire M. Gutierrez

DLSU Business & Economics Review

Tourism has emerged as a critical sector generating economic growth and development across countries in the world. However, in the face of the outbreak of the COVID-19 pandemic, it is also considered as one of the most heavily hit sectors. Given the backdrop of all the measures implemented to prevent the spread of the outbreak and the changing mindset of actors towards travel, sustainable tourism is expected to play a more critical role in the face of the new normal. This article aims to provide a better understanding of sustainable tourism by utilizing a political economy approach. Specifically, this article …

Does The Organizer’S Reputation Affect Exhibitors’ Satisfaction?, Luz Suplico, Reynaldo Bautista Jr., Carlo Saavedra

DLSU Business & Economics Review

This research surveyed 229 exhibitors of the Manila FAME Trade Fair held last October 19–21, 2018, in the Philippines to find out if the trade fair organizer’s reputation was significant to exhibitors’ satisfaction. The other variable that was studied to determine if they affected exhibitors’ satisfaction was the quality of service dimensions of booth design and layout, exhibition logistics, venue services, and show management. The quality of these service dimensions was tested using structural equation modeling to determine if there is a relationship between the quality of the service dimensions and the trade fair organizer’s reputation, exhibitors’ satisfaction, and behavioral …

Risk Perception In Respect Of Equity Shares: A Literature Review And Future Research Agenda, Ranjit Singh, K. Kajol, Jayashree Bhattacharjee

DLSU Business & Economics Review

The purpose of this paper is to systematically review the literature published on various aspects of risk perception about equity investment. It also aims to raise specific questions for future research. A comprehensive and systematic literature review is done to get the insights of the available literature with an objective to identify the determinants of equity-share-related risk perception and identify its impact that influences equity investment behavior. The study found that risk perception can be measured mainly by using the axiomatic approach, socio cultural group approach, emotional reactions, marketing mix approach, and psychometric approach. It is also found that the …

Coastal Empire Economic Monitor, 2nd Quarter, 2021, Georgia Southern University Center For Business Analytics And Economic Research

Coastal Empire Economic Monitor

The Economic Monitor provides a continuously updated quarterly snapshot of the Savannah Metropolitan Statistical Area economy, including Bryan, Chatham, and Effingham counties in Georgia. The coincident index measures the current economic heartbeat of the region. The leading index is designed to provide a short-term forecast of the region's economic activity in the upcoming six to nine months.

Executive Compensation And Firm Performance In New Zealand: The Role Of Employee Stock Option Plans, David K. Ding, Ya Eem Chea

Research Collection Lee Kong Chian School Of Business

We examine the role of employee stock option plans (ESOPs) in mitigating agency problems in New Zealand firms. We find that ESOPs have a significant and positive effect on firm performance relative to their non-ESOP counterparts. This relation appears within a year from the first ESOP announcement, and for two to four years after the announcement. Our results show that ESOPs improve corporate performance by 10 times the cost of the ESOPs’ adoption in the first year of issue. The improvement persists for four years after the first issuance. These findings confirm the effectiveness of employee stock option plans for …

Capm-Based Company (Mis)Valuations, Olivier Dessaint, Jacques Olivier, Clemens A. Otto, David Thesmar

Research Collection Lee Kong Chian School Of Business

There is a discrepancy between CAPM-implied and realized returns. Using the CAPM in capital budgeting -- as recommended in textbooks -- should thus have real effects. For instance, low beta projects should be valued more by CAPM-users than by the market. We test this hypothesis using M&A data and show that bids for low-beta private targets entail lower bidder returns. We provide further support by testing several ancillary predictions. Our analyses suggest that using the CAPM when valuing targets leads to valuation errors (relative to the market's view) corresponding on average to 12% to 33% of the deal values.

Creators And Backers In Rewards-Based Crowdfunding: Will Incentive Misalignment Affect Kickstarter's Sustainability?, Michael Wessel, Rob Gleasure, Robert John Kauffman

Research Collection School Of Computing and Information Systems

Incentive misalignment in rewards-based crowd-funding occurs because creators may benefit disproportionately from fundraising, while backers may benefit disproportionately from the quality of project deliverables. The resulting principal-agent relationship means backers rely on campaign information to identify signs of moral hazard, adverse selection, and risk attitude asymmetry. We analyze campaign information related to fundraising, and compare how different information affects eventual backer satisfaction, based on an extensive dataset from Kickstarter. The data analysis uses a multi-model comparison to reveal similarities and contrasts in the estimated drivers of dependent variables that capture different outcomes in Kickstarter’s funding campaigns, using a linear probability …

House Prices And Affordability, R. Greenaway-Mcgrevy, Peter C. B. Phillips

Research Collection School Of Economics

The decade following the global financial crisis (GFC) has witnessed rampant house price appreciation in many cities of the developed world. The metropolitan centres of New Zealand showcase this phenomenon with house price appreciation persistently outpacing income growth. In Auckland, the ratio of prevailing median house prices to median household income rose from 6.4 in 2010 to 10.0 in 2016 (Demographia, Citation2011, Citation2017), before declining to 8.6 by 2019 as house prices flat-lined while household incomes increased (Demographia, Citation2020). However, a strong resurgence in house prices during 2020 means that this ratio has resumed its upward trajectory, with an increase …

Public Health Insurance And Pharmaceutical Innovation: Evidence From China, Xuan Zhang, Huihua Nie

Research Collection School Of Economics

Developing countries are characterized by low levels of pharmaceutical innovation. A likely reason is their small market size, which is not because of the population size but because of low levels of income and lack of health insurance coverage. This study exploits a natural experiment from the implementation of a public health insurance program for rural residents in China (New Cooperative Medical Scheme [NCMS]) to examine whether the pharmaceutical industry increases innovation regarding diseases covered by the NCMS that are prevalent in rural areas. We examine the 1993–2009 patent data to gauge pharmaceutical innovation in China. Diseases with a 10% …

Informal Institutions And Comparative Advantage Of South-Based Mnes: Theory And Evidence, Pao-Li Chang, Yuting Chen

Research Collection School Of Economics

This paper builds a theory based on “informal institutions” to characterize the comparative advantage of South-based MNEs. MNEs headquartered in countries with poorer state institutions are shown to endogenously invest more in firm-specific institutional capital to compensate for the lack of state institutions, and as an optimal response, undertake FDI in countries with weaker institutions. We conduct an extensive test of the theory using worldwide firm-level greenfield FDI flows during 2009–2016, employing (among others) variations in the interaction of prevalence of informal institutions at home and state institutional qualities of host countries, as well as heterogeneity across sectors and firms …

Becoming Citizens: Policy Feedback And The Transformation Of The Thai Rice Farmer, Jacob Ricks, Thanapan Laiprakobsub

Research Collection School of Social Sciences

Over the past twenty years, Thailand’s rice farmers have become one of the country’s most important and active political constituencies, a sharp contrast from the previous decades wherein they were treated with neglect or even derision by the Thai political elite. These “political peasants” now actively advocate for and successfully receive extensive subsidies from both authoritarian and democratic governments. What has driven this change? In this essay, we draw on theories of the policy feedback loop wherein policies yield both material and cognitive benefits, which change the political behavior of populations. We argue that the Thaksin Shinawatra government’s (2001-2006) paddy …

The Effects Of Conventional And Unconventional Monetary Policy On Exchange Rate Volatility, Wan Wei, Susan Pozo

Faculty Publications - The LeMoyne Smith School of Business

This paper examines the impacts of U.S. conventional and unconventional monetary policy announcements on the volatility of six exchange rates, namely Australian dollar, British pound, Canadian dollar, Euro, Japanese yen, and Swiss franc against the U.S. dollar. Narrow windows around policy announcements and high frequency second-by-second intraday data are used in the analysis. Results show that the exchange rate volatility increases significantly in the narrow window before and after the announcements under conventional monetary policy regime. The increase in the volatility is even greater during the contemporaneous period under the unconventional regime. Dividing monetary policy announcements into expansionary and non-expansionary …

Pandemic Effects On Social Media Marketing Behaviors In India, Andrew N. Mason, Matt Brown, Kevin Mason, John Narcum

Faculty Publications - The LeMoyne Smith School of Business

This research examined the effects of the COVID-19 pandemic on social media marketing in India. There is little research on the impact of a pandemic on consumer behaviors. To address this gap, this exploratory study surveyed Indian consumers’ social media behaviors. Observations from 313 Indian consumers were collected to compare how their social media behaviors for consumer decision-making have changed since the COVID-19 pandemic started. A Wilcoxon signed-rank test was used to test mean differences in social media behaviors prior to and after the COVID-19 pandemic began. The findings demonstrated increased usage of social media as a tool for consumer …