Business Commons^™

Financial Accounting Topics: Cases And Analysis, Charles Boatright

Honors Theses

This thesis consists of twelve individual case studies that analyze issues and topics related to the current financial accounting landscape. These cases take a practical and professional look at financial accounting the real current world, using technical understanding that has been gained throughout the coursework of the Bachelors of Accountancy major as well as professional skepticism and judgement to assess the situations. All of these cases were facilitated by the Patterson School of Accountancy over a year long period. These cases pertain to recent accounting changes such as pensions, the financial implications of recent scandals such as the BP oil …

Assessing Whether The Regional Differences Between Countries Influence Business Strategies Of Multinational Companies, Christopher Scott Powell

Doctoral Dissertations and Projects

The purpose of the qualitative multi-case study design study is to add to the body of knowledge by exploring how MNCs in the United Kingdom, Ireland, France, Germany, Belgium, and Switzerland (a) employ global approaches in their foreign market operations and (b) differ in their outcomes in international activities compared with their corresponding domestic operations. Findings from the study have shown that cultural differences between the home and host companies have a profound effect on the internationalization strategy. Most of the managers included in the study reported that their organizations encourage diversity and cultural competencies. They also recommended conducting a …

High Reliability In Medication Administration, Bradford White Jensen

Doctoral Dissertations and Projects

This research was designed to test the theory of Robust Process Improvement (RPI) as it has been applied to the problem of medication error at Navy medical treatment facilities (MTFs). Medication error is the greatest cause of patient injury in America. In an effort to duplicate the success of High Reliability Organizations (HROs), leaders of the Joint Commission advocated the application of Lean Six Sigma (LSS) as the key elements of RPI and the best way to increase safety and improve the quality of healthcare. The specific problem was that very little empirical evidence existed supporting the theory. The research …

School Cooperative And Youth Development: A Case Study Of Smk Taman Tasik, Ampang, Selangor, Mohmad Zam Nur Ain

Student Works (2020-2029)

In the effort to develop future generations, cooperative entrepreneurship plays a significant role. This type of entrepreneurship increases its members ' economic and social interests and brings significant benefits to the community and society. Co-operative is a prominent way to generate job opportunities and reduce unemployment without relying on wage jobs, especially among young people, due to capital sharing and low risks when starting a business. The Malaysian Ministry of Education (MOE) has implemented school cooperatives since 1968 in fostering the entrepreneurial spirit, which seeks to promote entrepreneurial experiences and youth development. Hence, the primary purpose of this paper is …

2020 August, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for August of 2020.

Strategic Organizational Sustainability Climate: Scale Development And Validation, Petra Brnova

Theses and Dissertations

The Strategic Organizational Sustainability (SOS) Climate encompasses the employee perceptions of the policies, practices, and procedures that promote long term organizational success in the era of pressing economic, social, and environmental challenges. In order to promote such workplace climate, organizations must be able to measure it. To this end, the SOS Climate scale was developed and validated using first a phenomenological approach in interviews with sustainability professionals working in organizations across economic sectors. After this, scale items were generated and judged, followed by a pilot study. Principal component analysis was conducted for preliminary dimensionality and item reduction. Lastly, confirmatory factor …

An Examination Of The Role Of Online Reviews For Niche Restaurant Segments: Casino Buffet Restaurants, Tevfik Demirciftci

UNLV Theses, Dissertations, Professional Papers, and Capstones

This dissertation applied hygiene factor (two-factor theory) and rational choice theory to investigate the factors which influence satisfaction for iconic, niche casino buffet restaurants, determine if the factors that impact satisfaction also impact WTP in the same direction and with the same weight, and examine the relationship between those items mentioned in online reviews and WTP in a buffet setting. Two studies were conducted to discover the key attributes of the casino buffet restaurant. In the first study, a qualitative-text analysis-was made to discover satisfiers and dissatisfiers for casino buffet restaurants. In the second study, a quantitative analysis -conjoint analysis-was …

The Short And Long-Term Effectiveness Of Online Sales Promotion Type And Fit In Hotels, Esra Topcuoglu

UNLV Theses, Dissertations, Professional Papers, and Capstones

Sales promotion is an important component of the marketing mix and is used by marketers to communicate the company brand and products with their target consumers. Hospitality marketers adopt different sales promotion techniques for satisfying different organizational and customer needs including managing room inventory, boosting sales, differentiating the company brands, and making the consumer decision making process easier. The main focus of this research is to understand the effectiveness of different online hotel sales promotions. The specific purpose of this study is to investigate the short and long-term effects of online hotel sales promotion type (SP type) and sales promotion …

Effects Of Situation Descriptions On The Construct-Related Validity Of Construct-Driven Situational Judgment Tests, Philipp Christopher Schaepers, Jan-Philipp Freudenstein, Patrick Mussel, Filip Lievens, Stefan Krumm

Research Collection Lee Kong Chian School Of Business

Despite the common belief that situation descriptions in SJTs are central to the measurement of targeted constructs, recent studies demonstrated that omitting situation descriptions had only minor effects on SJT performance and validity. However, these results might be due to the fact that traditional SJTs often fail to assess well-defined constructs. So, we aimed to examine the relationships between construct-driven SJT scores with and without situations and self- and peer-rated personality dimensions (N = 158). Results revealed almost no difference in construct-related validity between both versions. The conscientiousness facet emerged as the only exception, for which the SJT scores without …

Power To The People? The Limits Of Equality-Based Involvement In Managing Strategic Change, Daniel Z. Mack

Research Collection Lee Kong Chian School Of Business

Existing research has highlighted the importance of involving a wide representation of organizational members in the strategic change process to manage it effectively. We conducted a real-time inductive study of a strategic change at an organization in the hotel industry. Our findings suggest that the equality-based involvement – designed to promote equal opportunities for voice among employees – unintendedly undermined the implementation of strategic change. Although wide organizational involvement provided frontline employees with greater voice and autonomy, it also instilled greater fear in middle managers due to more escalating complaints to top management and newly created constraints in middle managers’ …

Financial Technology And Inclusion In Asean, David Fernandez, Marc Rakotomalala

Research Collection Lee Kong Chian School Of Business

Financial technology (FinTech) has the potential to be a positive, game-changing force for boosting financial inclusion in ASEAN, as mobile money and greater access to basic financial services have the capacity to improve the economic well-being of households. Indeed, technology has been shown to drive broader increases in economic growth, which itself interacts positively with financial inclusion. In a more direct way, new, specific fintech developments globally and in ASEAN itself can be beneficial for financial inclusion. In this paper, we look at financial inclusion and technology, and how cooperative efforts between ASEAN policymakers, the private sector, and their broader …

Predictive Insights For Improving The Resilience Of Global Food Security Using Artificial Intelligence, Meng Leong How, Yong Jiet Chan, Sin Mei Cheah

Research Collection Lee Kong Chian School Of Business

Unabated pressures on food systems affect food security on a global scale. A human-centric artificial intelligence-based probabilistic approach is used in this paper to perform a unified analysis of data from the Global Food Security Index (GFSI). The significance of this intuitive probabilistic reasoning approach for predictive forecasting lies in its simplicity and user-friendliness to people who may not be trained in classical computer science or in software programming. In this approach, predictive modeling using a counterfactual probabilistic reasoning analysis of the GFSI dataset can be utilized to reveal the interplay and tensions between the variables that underlie food affordability, …

What Users Say About Technology In Mediation: 2020 Sidra Survey, Part 3, Nadja Alexander, Allison Goh

Research Collection Yong Pung How School Of Law

In this post on the Kluwer Mediation Blog, the use and appreciation of technology in mediation among client users is analysed.

Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi

Research Collection School Of Accountancy

Using an international sample of firms from 28 countries, we document that there exists a negative relationship between political connections and the informativeness of stock price, as measured by idiosyncratic volatility (IV). This finding is robust to alternative regression specifications, sub-samples analyses, and concerns related to endogeneity. A more detailed analysis shows that out of the different types of possible connections, the connectedness of the owners is the primary driver of this result. Further, the negative association is only significant for firms in countries characterized by low institutional quality (corrupted countries, countries with low access to external equity markets, and …

Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross-Country Study, Chu Yeong Lim, Gary Pan, Kevin Ow Yong

Research Collection School Of Accountancy

Prior research suggests there are significant differences in how investors perceive the reliability of fair values. An unaddressed question in this stream of research is whether cross-country differences in institutional factors can mediate differences in reliability for the fair value hierarchy measurements. We contribute to the research on fair value accounting by examining the impact of institutional factors toward the perceived reliability of fair value measurements in an international context. Based on an international sample of banks across twenty different countries, we find that the probability of crash risk is lower among countries with better financial development infrastructure, greater level …

企业如何与大学合作开发网上业务？[How Companies Cooperate With Universities To Develop Online Business?], Yuanto Kusnadi

Research Collection School Of Accountancy

No abstract provided.

Insights Into Accounting Education In A Covid-19 World: Singapore, Themin Suwardy

Research Collection School Of Accountancy

The author reported on COVID-19 in accounting education in Singapore. As part of this compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be …

Scaling Big In India: Leveraging Behavioral Science To Help Feed Millions, Gita V. Johar, Shilpa Madan, K. Ganesh

Research Collection Lee Kong Chian School Of Business

A look at how a community kitchen initiative in India used insights from behavioral science to rapidly scale its services, delivering 4.5 million meals to homeless migrant workers even as the country instituted the world’s largest lockdown to combat COVID-19.

Customer Deviance: A Framework, Prevention Strategies, And Opportunities For Future Research, Paul W. Fombelle, Clay M. Voorhees, Mason R. Jenkins, Karim Sidaoui, Sabine Benoit, Thorsten Gruber, Anders Gustafsson, Ibrahim Abosag

Research Collection Lee Kong Chian School Of Business

The phrase the "customer is always right" assumes that customers provide universal benefits for firms. However, in recent years, customer deviance is on the rise and the academic literature has provided little insight into the drivers of deviance, the actual behaviors, and strategies for how managers can better manage a customer base that cannot be classified as universally benign. This article addresses customer deviance ranging from classic examples like shoplifting to engaging in hostile anti-brand behaviors on social media or even breaking established norms such as trespassing in stores after closing hours. In an effort to spur new research into …

Don’T Cut Your Marketing Budget In A Recession, Nirmalya Kumar, Koen Pauwels

Research Collection Lee Kong Chian School Of Business

Most companies reduce spending in recessions, especially on marketing items that may be easier to cut (certainly relative to payroll). Right now, advertising agencies are struggling to stay afloat, and Google and Facebook are reporting substantially lower ad revenues as marketing spending dives with the business cycle (cyclical marketing). But that is today’s equivalent of bleeding – an old-fashioned but once widespread treatment that actually reduces the patient’s ability to fight disease. Companies that have bounced back most strongly from previous recessions usually did not cut their marketing spend, and in many cases actually increased it. But they did change …

What Drives The Declining Wealth Effect Of Subsequent Share Repurchase Announcements?, David K. Ding, Hardjo Koerniadi, Chandrasekhar Krishnamurti

Research Collection Lee Kong Chian School Of Business

Recent academic studies document that open market share repurchase announcements in the United States generate significantly lower returns than those reported in earlier studies. We find that the lower announcement return is associated with an increasing number of subsequent announcements in the more recent periods. Although the announcement period return from the initial announcement is positive, subsequent announcement returns are significantly decreasing. Further, we find that the decreasing returns of subsequent announcements are attributed to firms with negative past repurchase announcement returns. Our multivariate regression test results are consistent with the notion that the decreasing subsequent repurchase announcement returns are …

News Media Influence On Public Trust In Bike-Sharing Operators In Singapore, Leonard Wong, Lyon Tan, Rachel Wong, Su Lin Yeo

Research Collection Lee Kong Chian School Of Business

Purpose: The overnight introduction of tens of thousands of dockless bike-share bicycles in Singapore with its indiscriminate parking drew the attention of the media, which generated extensive news reports on the activities carried out by bike-sharing operators. Given the meteoric rise and fall of the industry, this study examines the influence of agenda-setting of news reporting on the public’s perception of the industry and the impact on the firms’ corporate reputation. Design/methodology/approach: Utilizing the Reputation Quotient Index, the study content analyzed 147 textual data of online reports which were crawled over two years between 2017 and 2018 from six mainstream …

Incentives For Information Provision: Energy Efficiency In The Spanish Rental Market, Xueying Bian, Natalia Fabra

Research Collection Lee Kong Chian School Of Business

In this paper we build a search model with asymmetric information regarding houses' energy efficiency. The objective is to shed light on the house owners' incentives to disclose energy certificates (ECs) in the rental market. Such incentives depend not only on the rent premium for more efficient houses - as previously documented - but also on the implicit rent penalty for unlabeled houses. Interestingly, we show that such a penalty is higher the greater the disclosure rate of ECs in the local market. This suggests that the enforcement of the EC regulation should be more stringent during the early phases, …

The Role Of Situations In Situational Judgment Tests: Effects On Construct Saturation, Predictive Validity, And Applicant Perceptions, Philipp Schäpers, Patrick Mussel, Filip Lievens, Cornelius J. König, Jan-Philipp Freudenstein, Stefan Krumm

Research Collection Lee Kong Chian School Of Business

Recent theorizing and empirical evidence suggesting thatsituational judgment tests (SJTs) are more context-independent than previouslythought has sparked a debate about the role of situation descriptions in SJTs.To contribute to this debate and add to our understanding of how SJTs work,this paper conceptually embeds SJT performance in a situation construal modeland examines the effects of situation descriptions on the construct saturationand predictive validity of SJT scores, as well as on applicant perceptions.Across two studies (N = 1,092 and 578) and different SJTs, personality andcognitive ability were equally important determinants of SJT performance regardlessof whether situation descriptions were presented or omitted. The …

Investing In Mission-Driven Advocacy, Raymond Alqaisi, Carrie Warick

The Foundation Review

Philanthropy has a significant role to play in public policy advocacy, both in involving the individuals they support in advocacy and ensuring that advocates have the tools to be successful — not only in funding, but also in robust capacity-building assistance.

Looking at the work of the National College Attainment Network, this article explores how philanthropic investments can impact advocacy, in both financial and capacity-building support, through a recounting of a recent advocacy grantmaking initiative. It also details the key conditions conducive to policy change and the supports that were provided to grantees during the funding period.

As philanthropic leaders …

Measuring Privacy Concerns With Government Surveillance And Right-To-Be-Forgotten In Nomological Net Of Trust And Willingness-To-Share, Gaurav Bansal, Fiona Fui-Hoon Nah

Research Collection School Of Computing and Information Systems

In the post Snowden revelations era, concerns related to government surveillance and oversight have come to the forefront. The ability of the Internet to remember “everything” (or forget anything) also raises a privacy concern associated with the “right to be forgotten”. Hence, in this paper, we propose and examine privacy concerns by extending the Hong and Thong’s (2013) model with the addition of two dimensions: right to be forgotten as well as government surveillance and oversight. We tested two different measurement models using privacy concerns as a second-order and a third-order construct within a nomological net that includes trusting beliefs …

Why Do Nonprofits Fail? A Quantitative Study Of Form 990 Information In The Years Preceding Closure, Mackenzie Arbogust

School of Public Service Theses & Dissertations

Nonprofit organizations are an important piece of the community and economy in the United States. Each year, nonprofit organizations close their doors and stop providing services to the community. While there are large amounts of literature around financial health and vulnerability and governance best practices of nonprofit organizations, few of the studies have ever looked specifically at failed organizations. In general, the end stages of the life cycle of nonprofit organizations have not been well studied and are not well understood. This study draws on resource dependency theory and institutional theory to identify financial and governance factors that may serve …

Identifying Competencies And Outputs Of Sss Role In Stem Bridge Programs In The Silicon Valley, Alexandra C. Duran

Electronic Theses and Dissertations

This study identified the competencies and outputs associated with the role of student support specialists (SSS) in science, technology, engineering, or mathematics (STEM) bridge programs in the community colleges of Silicon Valley. The growth of STEM education, coupled with the increasing diversity of student population in community colleges, has made the work of SSS professionals in the region challenging. While the SSS professionals are often positioned as comprehensive, nonacademic support for STEM students, not enough has been documented on the competencies and outputs associated with SSS role in STEM bridge programs. In addition, most studies on student affairs professionals primarily …

Sustaining International Trade With China: Does Acfta Improve Asean Export Efficiency?, Antonio Alleyne, Zhaoyong Zhang, Yifei Mu

Research outputs 2014 to 2021

© 2020 by the authors. The business of international trade has never been identified as zero-sum. Yet, dependence on regional agreements to provide alternate means for countries to overlook shortcomings persists. China's recent rise up the trade value-chain has fostered an assumption that the regional agreement provides various advantages to exports from Association of Southeast Asian Nations (ASEAN) member countries. This paper provides an empirical assessment of the ASEAN-China Free Trade Area (ACFTA) impact on ASEAN export efficiency into the Chinese market, in pre and post eras. Using a structured gravity approach to estimate potential export pattern at aggregate and …

A Nonlinear Autoregressive Distributed Lag (Nardl) Analysis Of West Texas Intermediate Oil Prices And The Dow Jones Index, David E. Allen, Michael Mcaleer

Research outputs 2014 to 2021

© 2020 by the authors. The paper features an examination of the link between the behaviour of oil prices and DowJones Index in a nonlinear autoregressive distributed lag nonlinear autoregressive distributed lag (NARDL) framework. The attraction of NARDL is that it represents the simplest method available of modelling combined short- and long-run asymmetries. The bounds testing framework adopted means that it can be applied to stationary and non-stationary time series vectors, or combinations of both. The data comprise a monthlyWest Texas Intermediate (WTI) crude oil series from Federal Reserve Bank of St Louis (FRED), commencing in January 2000 and terminating …