Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras

Walden Dissertations and Doctoral Studies

Small businesses' vulnerability to financial losses brought about by employee theft is higher than for larger organizations. Small business owners are concerned about occupational fraud, as the annual average loss from fraud for small business owners in the United States was $150,000 per incident. Grounded in the fraud triangle theory and COSO Internal Control Integrated Framework, the purpose of this quantitative correlational study was to examine the relationship between the degree of segregation of duties, attitude toward internal controls, and the internal control system in small gas and convenience stores in Puerto Rico. Data were collected from 129 small business …

Exploring The Influence Of Emotional Labour, Emotional Intelligence, Emotional Regulation, And Emotional Valence On Employee Job Satisfaction And Burnout, Kirsty Lee Wilson

Theses : Honours

This thesis investigated the measures of emotional labour surface acting and deep acting, emotional intelligence, emotional regulation and positive and negative affect as influences on employee wellbeing outcomes of job satisfaction and burnout. A questionnaire was administered to over 2,000 client-facing employees in the USA and Canada. Results from the data analysis found that employees subjected to high levels of emotional labour in client facing roles experienced higher levels of negative affect or outlook. Those scoring higher on the emotional labour surface acting subscale scored significantly higher for negative effect. Additionally, higher scores in deep acting emotional labour were also …

Conducting And Analysing Semi-Structured Interviews: A Study Of Open Innovation In Food Firms In Ireland., Anushree Priyadarshini

Articles

This case study examines the use of semi-structured interviews that I used in my PhD research as a method to explore open innovation in food firms in Ireland. Literature in the field highlights that exploring innovation and the extent to which firms are open and collaborative with people outside of their organizations in conducting innovation requires detailed understanding of the concept in its natural settings. To interpret or make sense of the phenomena in terms of the meaning managers bring to it, I conducted in-depth semi-structured interviews with managers in Ireland’s largest indigenous industry, the food and beverage sector. Demonstrating …

Corporate Governance, Measurement Of, Maeve O'Connell, Anne Marie Ward

Articles

The increased focus on good governance and the development of best practice guidelines, often supported by legislation, has been in response to corporate scandals, such as Enron and Worldcom in the early 2000s, and the 2008 banking crisis. Good governance is increasingly recognised as a process where the ‘best practices' of yesterday become the standard practices of today. This increased focus has also coincided with a worldwide movement for corporate reporting on sustainability and corporate social responsibility (CSR) issues and a growing demand within the investment industry for investment products that are socially responsible (Benn and Dunphy 2013). Sustainable development …

Analytical Framework And Student Perceptions: Assessing The Quality Of Doctoral Education In Accounting In Ireland, Anne Marie Ward, Louise Gorman, Niamh M. Brennan

Articles

To examine the quality of doctoral education in accounting in higher education institutions (HEIs) in Ireland, we develop an analytical framework from the relevant literature and the principles of quality doctoral education included in the Higher Education Authority’s (HEA) National Framework for Doctoral Education (NFDE). Our analytical framework identifies 16 measurable indicators of quality doctoral education classified into four dimensions: context, inputs, processes and outcomes. Compliance with the quality indicators is verified by coding HEI websites and prospectuses. Deeper insights on the indicators of quality doctoral education are obtained from semi-structured interviews with accounting doctoral students. Our findings shed valuable …

Stakeholder Engagement And The Future Of Irish Public–Private Partnerships, Gail Sheppard, Matthias Beck

Articles

Building on recent works that stress the importance of stakeholder engagement in partnerships, we propose a novel benchmarking framework for the evaluation of public–private partnerships. This framework describes mutuality and the preservation of organisational identity as the ideal characteristics of partnerships because they, in turn, encourage stakeholder support for public–private partnerships. Applying this framework to infrastructure public–private partnerships in Ireland, we note that mutual accountability has been weakened following the financial crisis. Meanwhile, con-sultation with clients such as key public–private partnership stakeholders, which would help articulate organisational identities, remains patchy across the education, justice
and health public–private partnership that we …

Risk Management And Hedging Approaches In Energy Markets, Jim Hanly

Articles

Energy based assets are showing increased susceptibility to volatility arising out of geo-political, economic, climate and technological events. Given the economic importance of energy products, their market participants need to be able to access efficient strategies to effectively manage their exposures and reduce price risk. This chapter will outline the key futures based hedging approaches that have been developed for managing energy price risk and evaluate their effectiveness. A key element of this analysis will be the breadth of assets considered. These include Crude and Refined Oil products, Natural Gas, and wholesale Electricity markets. We find significant differences in the …

An Exploration Of The Motivations And Behaviours Of Generation Z Festival-Goers In Ireland., Sinéad O'Mahony

Theses

The current study explores the motivations and behaviours of Generation Z festival-goers in Ireland. The goal of this research is to identify the motivations and behaviours of Generation Z festival-goers in Ireland. Generation Z comprises those who were born between the years of 1995 and 2009 (e.g., Goh and Lee, 2018). This area is largely under-researched, especially in Ireland. This study investigated early Generation Z, those aged between 18 and 23 years old at the time of the present study. A mixed method approach was utilised in the current study. A sample of early Generation Z festival-goers (n=131) completed an …

Beneficiary Foci Types And Performance Appeals In Green Advertising, Dooyoung Choi, Ha Kyung Lee

STEMPS Faculty Publications

In green advertising, the message focus is often associated with one of two benefits: the self-benefit focus and the other-benefit focus. However, determining which of the two benefit foci is more effective in generating positive consumer responses is still debatable. To explain the complexity of the mixed findings, we have explored advertising appeals that influence the perception of the environmental performance of the product, or green performance perception. Specifically, we have examined the self- and other-benefit types with three performance-based appeals (before, after, and before–after appeals) in relation to perceived green performance and brand attitudes. A 2 × 3 ANOVA …

Shipbuilding Supply Chain Framework And Digital Transformation: A Project Portfolios Risk Evaluation, Rafael Diaz, Katherine Smith, Rafael Landaeta, Antonio Padovano

VMASC Publications

Program portfolio managers in digital transformation programs have a need for knowledge that can guide decisions related to the alignment of program investments with the sustainability and strategic objectives of the organization. The purpose of this research is to illustrate the utility of a framework capable of clarifying the cost-benefit tradeoffs stemming from assessing digitalization program investment risks in the military shipbuilding sector. Our approach uses Artificial Neural Network to quantify benefits and risks per project while employing scenario analysis to quantify the effects of operational constraints. A Monte Carlo model is used to generate data samples that support the …

Ubiquitous Computing Capabilities And User-System Interaction Readiness: An Activity Perspective, Jun Sun

Information Systems Faculty Publications

Based on mobile computing technologies, ubiquitous systems enable people to access information anywhere and anytime. In addition to the capability of interactivity concerning inquiry processing based on user input through interfaces, ubiquitous systems may offer contextualization and personalization dealing with information filtering based on task contexts and user preferences, which help relieve user effort on the move. This study investigates how different combinations of these major ubiquitous computing capabilities affect user behavior. Using the unifying framework of Activity Theory, it conceptualizes user-system interaction as a tool-mediated activity, the different aspects of which are facilitated by interactivity, contextualization, and personalization. It …

2020 Msu Benefits Guide, Morehead State University. Office Of Human Resources.

Staff Congress Records

2020 Morehead State University Benefits Guide published by the Human Resources Office.

Investigating Metacognitive Fluency As A Judgment Cue In Choice Overload, Michael R. Ho

CGU Theses & Dissertations

Choice overload describes the finding that individuals report being less satisfied and defer choice more often when choosing from larger rather than smaller choice sets. Researchers have proposed various theoretical models to account for this phenomenon; however, these models have yielded conflicting results. Critically, little research has sought to identify the cognitive mechanism underlying choice overload. The present study reviews models of choice overload and offers a more parsimonious account of choice overload. More specifically, metacognitive fluency, or the subjective interpretation of choice difficulty, plays a critical role during choice and may account for conflicting results in current choice overload …

Comparing And Contrasting The Core Philosophical Principles Of Peter Drucker And Confucianism, Virginia Cheung

CGU Theses & Dissertations

This study chooses Drucker and Confucianism – two dominant philosophies that are core to how organization functions in Confucian societies - as representative management theories from Western and Eastern origins. In particular, this dissertation is a comparative study identifying similarities and divergence in theory and practice. With data from interviews, observations, archival documents, and surveys, we examined the common and distinctive elements between Drucker and Confucianism. The literature review demonstrates remarkable consistency between the two philosophies. Moreover, the empirical portion of the dissertation demonstrated how these Drucker and Confucian principles are understood and practiced by business professionals in a Confucian …

How The West Was Fun: Constructing The Western Tourism Experience In The Yellowstone Wylie Camps, 1880-1916, Jennifer E. Simpson

Graduate Student Theses, Dissertations, & Professional Papers

No abstract provided.

Walking The Talk On Diversity: Ceo Beliefs, Moral Values, And The Implementation Of Workplace Diversity Practices, Eddy Ng, Greg J. Seatrs

Faculty Journal Articles

Although CEO commitment is recognized as being crucial to organizational diversity efforts, we know little about how CEOs signal their priorities and mobilize key organizational actors to implement diversity management. We tested an integrative model in which CEO beliefs about diversity were theorized to predict the implementation of organizational diversity practices through two consecutive mediating steps—via greater CEO engagement in pro-diversity behavior, and in turn, higher perceived CEO commitment by their HR manager. In this model, we also proposed a moderating effect such that when CEOs have less positive beliefs about diversity, CEOs espousing higher moral values will display greater …

Sense Of Community Responsibility At The Forefront Of Crisis Management, Eric C. Martin, Neil Boyd

Faculty Journal Articles

The COVID-19 pandemic has made it clear that a sense of community responsibility is crucial to mitigate the effects of viral spread. Many citizens across the world have heeded the call to isolate and self-distance, yet large numbers of individuals do not seem to understand their responsibility for others. This article explores how a sense of community responsibility is born in community contexts, how various features of a crisis impact community responsibility, and how public administration plays a crucial role in facilitating mitigation and solutions to crisis. The article also explores the utility of the Community Experience Model in crisis …

Plithogenic N- Super Hypergraph In Novel Multi -Attribute Decision Making, Florentin Smarandache, Nivetha Martin

Branch Mathematics and Statistics Faculty and Staff Publications

An optimal decision-making environment demands feasible Multi-Attribute Decision-Making methods. Plithogenic n – Super Hypergraph introduced by Smarandache is a novel concept and it involves many attributes. This article aims to bridge the concept of Plithogenic n-Super Hypergraph in the vicinity of optimal decision making. This research work introduces the novel concepts of enveloping vertex, super enveloping vertex, dominant enveloping vertex, classification of the dominant enveloping vertex (input, intervene, output dominant enveloping vertices), plithogenic connectors. An application of Plithogenic n-super hypergraph in making optimum decisions is discussed under various decision-making scenarios. Several insights are drawn from this research work and will …

Creating, Metavoicing, And Propagating: A Road Map For Understanding User Roles In Computational Advertising, Yuping Liu-Thompkins, Ewa Maslowska, Yuquing Ren, Hyejin Kim

Marketing Faculty Publications

Over the past two decades, everyday users have become a prominent force in the advertising landscape. They actively participate in conversations with and about brands by creating, amplifying, and interacting with brand-related messages. These user activities generate large volumes of structured and unstructured data that advertisers can mine to understand consumer interests and preferences. In this article, we survey insights from the user-generated content literature through the computational advertising lens to offer a road map for future research. Specifically, we discuss three roles that users play—as creators, metavoicers, and propagators. For each role, we present key research areas that can …

Enacting A Culture Of Access In Our Conference Spaces, Adam Hubrig, Ruth Osorio, Neil Simpkins, Leslie R. Anglesey, Ellen Cecil-Lemkin, Margaret Fink, Janine Butler, Tonya Stremlau, Stephanie L. Kerschbaum, Brenda Jo Brueggemann, Anonymous, Cody A. Jackson, Christina V. Cedillo

Women's & Gender Studies Faculty Publications

The article offers information on periodical's rhetoric and writing studies conference held in September 2020. Topics discussed include prioritizing access in the service of love, justice, connection and liberation; proposing expansive frameworks for access in designing accessible writing classrooms and professional events; and major principles of definition of access, which reflect access's complexity and liberatory potential such as dynamic, relational and intersectional.

Arbor Day Foundation Children’S Book Recommendation Report, Bekah Otten, Allie Stromp, Megan Copsey, Reagan Scott, Tina Blaser, Megan Mccann

Honors Program: Senior Projects (Public)

The Arbor Day Foundation (ADF) has a mission to “inspire people to plant, nurture, and celebrate trees.” This mission requires a critical underlying factor to ensure its success: education. In brainstorming ideas for a new project that ADF could undertake, our group discovered that there were a lot of gaps in our knowledge and understanding of trees, the impact that they have on the environment, and the work of ADF. Our lack of experience in these areas led us to believe that perhaps, there is an education gap that can be filled. In pursuing the filling of this gap, we …

A Theories-In-Use Approach To Building Marketing Theory, Valarie A. Zeithaml, Bernard J. Jaworski, Ajay K. Kohli, Kapil R. Tuli, Wolfgang Ulaga, Gerald Zaltman

Research Collection Lee Kong Chian School Of Business

This article’s objective is to inspire and provide guidance on the development of marketing knowledge based on the theories-in-use (TIU) approach. The authors begin with a description of the TIU approach and compare it with other inductive and deductive research approaches. The benefits of engaging in TIU-based research are discussed, including the development of novel organic marketing theories and the opportunity to cocreate relevant marketing knowledge with practitioners. Next, they review criteria for selecting research questions that are particularly well-suited for examination with TIU-based research. This is followed by detailed suggestions for TIU research: focusing on developing new constructs, theoretical …

Best Practices For New Online Management Education Instructors To Overcome Resistance To Online Teaching: New Insights, Lorianne D. Mitchell

ETSU Faculty Works

Enrollment in online courses has increased rapidly in the last two decades, and exponentially in the last few years (Seaman, Allen, & Allen, 2018) as part of an e-revolution, especially in business schools (Kumar, Kumar, Palvia, & Verma, 2019), in which access to and use of information technology has become widespread. Instructors are one of the most important variables in online teaching as they function as the source of content for, and facilitators of, the online course. Some faculty, however, are ambivalent about teaching online for a variety of reasons (Mitchell, Parlamis, & Claiborne, 2015), and this ambivalence can be …

The Pink And Blue Problem: Altercasting In Gendered Advertising, Abigail Benn

Capstone Showcase

When you meet a baby for the first time, and you don’t know its sex, if its wearing pink clothes, most people will automatically assume it’s a girl; or if they’re wearing blue clothes, it’s automatically a boy. The pink and blue problem is the enforcing of gender stereotypes through color, associated roles, and imagery. The root of this problem is that many people are unaware of the difference between “sex” and “gender”, and that they can be mutually exclusive. Your sex is the body you’re born with, and all the parts that come with it, while your gender is …

Weight Stigma In Different Aspects Of Life, Emanuel Noyola

Capstone Showcase

Weight stigma is discrimination or bias against any individual who is perceived to be overweight or obese. It has recently been recorded that the effects of weight discrimination have an influence on three major areas of life which include schools, the workplace, and personal relationships. This is important as weight discrimination was found to mostly have negative effects in all these areas but was also found to be sometimes beneficial in others, such as retail. Past research has also shown that the effects of weight discrimination are 37 times worse among obese females compared to obese males. One alarming setting …

Smaller Drawdowns, Higher Average And Risk-Adjusted Returns For Equity Portfolios, Using Options And Power-Log Optimization Based On A Behavioral Model Of Investor Preferences, Jivendra K. Kale, Tee Lim

School of Economics and Business Administration Faculty Works

No abstract provided.

Sound And Fury: Digital Vigilantism As A Form Of Consumer Voice, Kimberly Legocki, Kristen Walker, Tina Kiesler

School of Economics and Business Administration Faculty Works

No abstract provided.

Refocusing Loyalty Programs In The Era Of Big Data: A Societal Lens Paradigm, Valeria Stourm, Scott A. Neslin, Eric T. Bradlow, Els Breugelmans, So Yeon Chun, Pedro Gardete, P. K. Kannan, Praveen Kopalle, Young-Hoon Park, David Restrepo Amariles, Raphael Thomadsen, Yuping Liu-Thompkins, Rajkumar Venkatesan

Marketing Faculty Publications

Big data and technological change have enabled loyalty programs to become more prevalent and complex. How these developments influence society has been overlooked, both in academic research and in practice. We argue why this issue is important and propose a framework to refocus loyalty programs in the era of big data through a societal lens. We focus on three aspects of the societal lens-inequality, privacy, and sustainability. We discuss how loyalty programs in the big data era impact each of these societal factors, and then illustrate how, by adopting this societal lens paradigm, researchers and practitioners can generate insights and …

Awareness, Empathy, And Intention: Creating Constructive + Responsive Structures Of Diversity, Equity, And Inclusion, Safa Arshadullah

Scripps Senior Theses

Diversity, equity, and inclusion (DE&I) are three concepts widely understood as integral to positive organizational development. In a capitalist world, these notions are purposefully ignored or superficially discussed for financial and social gain. Prioritizing empathy, compassion, equity, and inclusion as worthwhile endeavours resist those tokenizing and disingenuous systems. This thesis explores the current perfunctory treatment of DE&I in organizations and examines how to incorporate intentional and human-centered values into organizational culture through intersectional thinking, applied empathy, and organizational storytelling. Recognizing lived experiences and personal narratives as equally valuable to quantitative data, this study entrusts both the individual and the organization …

“They F*Cking Own This Sh*T. They're Running It”: Are Music Fandoms Organizations?, Jacqueline Haughton

Scripps Senior Theses

Organizational Studies as a field typically focuses on organizations such as workplaces, large businesses, corporations, or governments. While organizational theorists often recognize in their definitions of organization that other forms of human groups and communities can be considered organizations, they don’t often include non-traditional organizations as examples in literature. In this thesis, I argue that music fandoms are a form of organization by examining multiple definitions, power relations, culture, influence on identity, and lasting impacts of fandom.