Business Commons^™

Financial Reporting Of Cryptocurrency, Andrew Hartley

Honors Theses

Cryptocurrency is a digital form of currency that uses mathematical equations to encrypt data. This type of currency has significantly grown in popularity over the past 5 years due to more people and companies using it. Some companies have started accepting it as payment in exchange for goods and services. More people are going to be turning to cryptocurrency in the future. Businesses will have to come up with ways to deal with cryptocurrency; however, the FASB has yet to define cryptocurrency, leaving businesses with no formal guidance on the subject. The purpose of this paper is to recommend a …

2019-August-Uh Alumni Featured On Etsu Website - Aamir Shaikh, Class Of 2017, University School, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

UH Alumni Aamir Shaikh, Class of 2017, is currently featured on the ETSU Website. View Video and Story

2019-August-01-Agrawal Receives Distinguished Faculty Award In Research, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Brokers And Dealers In Securities, August 1, 2019; Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Business Ethics: Perspectives On The Global Supply Chain, Andrea R. Irias

Open Educational Resources

This assignment was inspired by a group discussion by faculty who teach the First Year Seminar in Business (BTF101) during the 2018-19 Rebooting the FYS Seminar. BTF101 is a two-credit course that meets for a total of 3 hours. We were tasked with ways to improve course assignments aimed at strengthening students’ Global Learning Competency and Digital Communication Ability. The topic of sweatshops abroad is a proven way to introduce a Global Learning assignment with a business related topic. In order to deepen the students’ learning on the subject, the assignment tasks students with taking on the role of …

Antecedents And Consequences Of Leaders’ Security Orientation, Joseph J. Simpson

Theses and Dissertations

Organizations’ leaders are responsible for ensuring that firms’ proprietary assets are protected from expropriation. Firms are increasingly targets of large-scale proprietary assets breaches that jeopardize their ability to financially benefit from their innovation activities. Some firms have proactively built capabilities that allow them to protect their proprietary assets, while leaders are more security oriented and therefore do more to protect their organizations from proprietary assets breaches? Current research on leaders’ role in the protection of proprietary assets is lacking at the strategic level because most studies on organizational security have emphasized employee-level behaviors (e.g., da Veiga & Eloff, 2010, Lee, …

The Economic Evaluation Of Input Use Prescription Maps: Are You Paying To Make Less Profit?, Grant Edward Gardner

Department of Agricultural Economics: Dissertations, Theses, and Student Research

Variable Rate Prescriptions used by farmers to apply agricultural inputs are largely privatized and are normally seen only by the farmer that applies the prescription and the consultants whom create the prescription maps. Farmers need a way to evaluate the prescriptions that are being applied to fields. This paper explores modeling techniques which could be applied by farmers to determine the profitability of a particular consultant. Regression modeling is used on field trials which have been divided into site-specific management zones (SSMZ) based on a consultant’s variable rate prescriptions. Production functions are created for each management zone. The production functions …

How Does Identifying As Gluten-Free Impact Information Choice Regarding The Gluten-Free Diet?, Pratiksha Baishya

Department of Agricultural Economics: Dissertations, Theses, and Student Research

The market for gluten-free products is a multi-billion-dollar industry in the United States and has seen tremendous growth in the recent years. The retail sales of gluten-free foods in the United States almost tripled between 2011 and 2015, although rates of diagnosed gluten-related health problems have not risen. In addition to people who suffer from Celiac Disease, Wheat Allergy and Non-Celiac Gluten Sensitivity, there is a category or people known as PWAG (people who avoid gluten) who seem to have significantly contributed to this boom in the market for gluten-free foods. With more people choosing to adopt the gluten-free diet, …

Strategic Gift Giving In Vendor Relationships: The Gift Of Cognitive Regard, Cecil Eng Huang Chua, Cheng Chen, Ji-Ye Mao

Business and Information Technology Faculty Research & Creative Works

Increasing competition in the IT vendor landscape means it is increasingly difficult for vendors to sustain themselves by competing on price. Thus, many vendors desire to become strategic partners with their clients to thereby acquire a secure monopoly-like position on IT services. How should vendors do so? We argue one way is via the strategic distribution of gifts. This research unpacks one particularly effective gift type- the gift of cognitive regard through a qualitative analysis of a client-vendor relationship. This gift type has five properties: (1) Known Effortfulness, (2) Deep cognitive understanding, (3) Inalienability, (4) Nontransferrability, and (5) Contract temporality …

Essays On Alternative Investments, Chad Kwon

Theses and Dissertations

This dissertation considers the role of cultural traits in the markets for alternative investments. The latter refers to assets that are not traditionally discussed when building a financial portfolio for ordinary investors. These are subject to low turnover, high maintenance costs, and low liquidity for investors. These features distinguish them to be non-typical assets that demand more careful strategy to acquire, maintain, and sell these belongings. Nevertheless, investors are interested in these assets for the dual purposes of building equities and consuming benefits simultaneously during ownership. We focus on two types of durable assets—residential houses and paintings at art auctions—to …

Construction Contractors, August 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Residential Electricity Management And Protection System, Ejimonu Kosisochukwu Gabriel

Journal of International Technology and Information Management

The Residential Electricity Monitoring System is an electricity meter connected to the Internet to provide real time data on the power system in your home. The REMS is designed to replace the distribution board allowing it to conduct a series of tests on the quality of the electricity supply to your home/facility and, within your home detect basic wiring faults and allow owners and service providers to identify potential problems with the electrical systems.

The electrical monitoring system finally puts proper electrical control into the hands of the home owner by providing him with the ability to control power distribution …

Hotel Sector Forecast Accuracy In El Paso: 2006-2016, Thomas M. Fullerton Jr., Adam G. Walke

Border Region Modeling Project

This study evaluates the accuracy of previously published econometric forecasts for seven lodging sector variables that measure hotel activity in El Paso, Texas. The hotel forecasts have been generated annually using an econometric model of the El Paso metropolitan economy from 2006 forward. Predictive accuracy is evaluated relative to random walk benchmarks. Assessment is completed using both descriptive forecast error summary statistics as well as formal statistical tests. The econometric model outperforms the random walk benchmarks for a majority of the variables analyzed. However, statistical tests of forecast error differentials do not yield conclusive evidence in favor of the econometric …

J Mich Dent Assoc August 2019

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA’s 6,200+ members across the state. No publication reaches more Michigan dentists! This month's issue features articles on the top 10 financial mistakes dentists make, a new classification scheme for periodontal diseases and conditions, and a look into evidence-based clinical decision-making.

Social Engineering: How U.S. Businesses Strengthen The Weakest Link Against Cybersecurity Threats, Lily J. Pharris

Doctoral Dissertations and Projects

The purpose of this transcendental phenomenological qualitative study was to investigate how IS professionals working in U.S. businesses make sense of their lives and experiences as they address and prevent vulnerabilities to social engineering attacks. This larger problem was explored through an in-depth study of social engineering and its effect on IS professionals working in U.S. businesses operating within healthcare, financial services, and educational industries across the central and northwest regions of Louisiana. Through its use of a phenomenological research design, the study bridged a gap in the social engineering literature, which was primarily comprised of studies that utilized a …

The Impact Of Leadership Style On The Adoption Of Agile Software Development: A Correlational Study, Mike Kipreos

Doctoral Dissertations and Projects

Public and private organizations continue to rely prohibitively on classic software development methodologies such as the waterfall. Private industry more so than the public sector has shown evidence for a higher rate of success when using agile software development methods. Consequently, the purpose of this quantitative correlation study was to examine variables that best predict the adoption of agile methodologies in software development. The study made use of the UTAUT and MLQ–5X surveys. The primary variable under study was leadership style. Secondary variables included: performance expectancy, effort expectancy, social influence, and facilitating factors. A pilot study (N = 30) was …

Financial Predictors Of Fraud In Nonprofit Organizations, Dawn Marie Schwartz

Doctoral Dissertations and Projects

Nonprofit organizations are especially vulnerable to fraud. Incidents of fraud can have devastating consequences on these organizations and the nonprofit sector overall. This applied doctoral research project examined the use of financial predictors for reported fraud in U.S. nonprofit organizations. The study utilized financial data from 2017 IRS Form 990 filings of 644 U.S. nonprofit organizations with a 501(c)(3) tax exempt status. The researcher performed logistic regression analysis to determine and evaluate any associations between the financial variables and the existence of reported fraud. Three of the financial variables, cash growth rate (p=.001), asset growth rate (p=.046), and the ratio …

The Impact Of Customer Collaboration On Agile Product Development Success In Technology Startups Within The Pacific Northwest, Chad Ryan Thompson

Doctoral Dissertations and Projects

While agile software development is being adopted in more organizations recently, many products using the methodology are still failing in the market due to inadequate customer collaboration despite the purported benefits. Within start-ups, where speed and early market penetration can be the death or success of a company, understanding if using agile software development including adequate customer collaboration makes a significant difference is important. A study which investigates the impact of including customer collaboration in the agile product development process could uncover whether or not a product is successful within technology focused start-up’s in the Pacific Northwest. This research could …

Leadership Transitions: A Study Of The Failure Rate Of Career Progression Due To Individual Contributor Versus People Leadership Mindsets In Post-Recessionary Southeast Tennessee And Northwest Georgia, Michael Lance Starks

Doctoral Dissertations and Projects

Despite the efforts of many leadership development programs, more than 80 percent of new leaders transitioning into the first role as a leader fail to make a successful transition (Korn Ferry Leadership Principles, 2018). This paper studied a leader’s failure to shift his or her thinking and behaviors from an individual contributor mindset to a people leader mindset. This research is suggesting that organizations adopt two tools to improve leadership transition effectiveness: Leadership Transition Readiness Assessment, and Start, Stop, Change, and Transition questionnaire.

The Influence Of Ceo Political Outspokenness On Stock Market Reaction And Firm Performance, Keshab Acharya, Michael A. Abebe, Mark Kroll

Management Faculty Publications

CEOs' public communications are considered essential parts of their stakeholder management efforts. Specifically, CEOs' oral and written communications pertaining to their firms' actions receive scrutiny from external stakeholders (e.g. investors, stock analysts, regulators) and members of the media (Conaway & Wardrope, 2010; Kassel, 2017). There is a burgeoning body of research on CEO communication. Research evidence, for instance, points to the extent to which CEOs' communications influence firm performance and investor behavior (Whittington, Yakis-Douglas, Ahn, 2016; Elliott, Grant & Hodge, 2018). Furthermore, CEOs' communications have been shown to shape firm reputation and stakeholder perceptions in times of crises (Seeger, Sellnow …

Essays On Corporate Finance And Interstate Risk Sharing, Liu Hong

Graduate Theses and Dissertations

My dissertation consists of two topics: the relation between derivatives and corporate finance, and the relation between bank deregulation and interstate risk sharing.

In the first essay, I study the use of commodity derivatives among U.S. oil and gas producers. Using hand-collected data, I find large variations in hedging intensity and hedging profits. On average, firms generate significantly positive profits, and their profits relate positively to the intensity of hedging. I further decompose the hedge ratio into two components: the pure hedging component and the market timing component. I find that the hedging profits relate strongly and positively to the …

2019 August, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for August of 2019.

Community College Grow Your Own Leadership: A Phenomenological Study Of Employee Perceptions Of Individual And Organizational Leadership Development, John Delozier

Electronic Theses and Dissertations

Community colleges often face challenges with leadership as a result of retirements and turnover. In reaction to these challenges some community colleges have developed Grow Your Own (GYO) leadership development programs. Although the topic of leadership and leadership development has been researched extensively, more research is necessary concerning GYO programs and their perceived impact on participants and their colleges. This study was designed to determine the perceived development of GYO participants as well as the perception of a GYO’s impact on the organization. Guilford Technical Community College (GTCC) in Greensboro, North Carolina has had a GYO program for 30 years. …

Consumer Response To The Disposal Of Potentially Harmful Products: The Product Life-Cycle, Consumer Activism, And Subjective Well-Being Across Borders, Sergio Enrique Robles-Avila

Theses and Dissertations

This research attempts to uncover the factors that influence protest behaviors, specifically, consumer activism intention and how the factors are different between industrialized and developing countries. This research draws from the Values-Norms, Beliefs (VBN) Theory and the Not-In-My-Backyard (NIMBY) framework to test protest intention between the United States and Mexico regarding the improper disposal of potentially harmful products across borders. Further, this research attempts to extend the VBN-Theory to include trust-in-government, attitude towards the firm, and subjective well-being.

The findings of this research indicate that the VBN Theory is confirmed not only in the United States, but also in Mexico …

The Effect Of The Minimum Server Wage On Restaurant Guest Tipping Behavior And Perceptions, Jason Tang

UNLV Theses, Dissertations, Professional Papers, and Capstones

Restaurant server income is predominantly composed of tips received from guests and the minimum server wage received from restaurants. Grounded in equity theory, this dissertation investigated the effect of the minimum server wage, in combination with established antecedents of voluntary tipping, on tipping rate and examined guest perceptions of fairness of the minimum server wage and three prevalent tipping policies (voluntary tipping, automatic service charge, and service inclusive pricing). Two experiments were conducted, a 2 (minimum server wage) x 2 (service quality) experimental design, and a 2 (minimum server wage) x 3 (tipping policy) experimental design. The results revealed that …

Technology Specifications And Production Timing In A Co-Opetitive Supply Chain, Baozhuang Niu, Kanglin Chen, Xin Fang, Xiaohang Yue, Xin Wang

Research Collection Lee Kong Chian School Of Business

Motivated by Google’s technology specifications on Android devices, we consider firms’ decisions on production timing in a co-opetitive supply chain comprising a manufacturer and an original equipment manufacturer (OEM), where the manufacturer acts as the OEM’s upstream contract manufacturer and downstream competitor. We consider the market acceptance uncertainty of key product designs. If a firm decides to implement ex post production strategy (PS), it can delay the production until the market acceptance uncertainty of its product is resolved. Otherwise, ex-ante production strategy (AS) is implemented. We find that, due to the co-opetition, PS does not always benefit either the manufacturer …

Time-Varying Contemporaneous Spillovers During The European Debt Crisis, Marinela Adriana Finta, Bart Frijins, Alireza Tourani-Rad

Research Collection Lee Kong Chian School Of Business

This paper considers contemporaneous spillover effects between Germany and four peripheral European countries that were most affected by the European Debt Crisis, and provides evidence of bidirectional spillovers among these equity markets. We document that there is asymmetry and time variation in contemporaneous spillovers. Particularly, contemporaneous return spillovers from Germany to the peripheral equity markets is higher than the other way around. We show that European Debt Crisis led to a decrease in the contemporaneous spillover effects.

Informativeness Of The Expanded Audit Report: Evidence From China, Beng Wee Goh, Jimmy Lee, Dan Li, Muzhi Wang

Research Collection School Of Accountancy

This study investigates whether the expanded audit report is informative to investors in the setting of an emerging economy. Using the recent staggered adoption of the expanded audit report for A+H and A share firms in China, we find robust evidence that abnormal trading volume and earnings response coefficients are higher, and stock price synchronicity are lower, in the post-adoption periods than in the pre-adoption periods. In additional tests, we find that the expanded audit report is more informative for non-State Owned Enterprises and for firms with higher information asymmetry. Overall, our study documents systematic evidence that the expanded audit …

Text Sophistication And Sophisticated Investors, Juha Joenvaara, Jari Karppinen, Song Wee Melvyn Teo, Cristian Ioan Tiu

Research Collection Lee Kong Chian School Of Business

We show that two novel measures of text sophistication, applied to hedge fund strategy descriptions, encapsulate incremental information about funds. Consistent with the linguistics literature, hedge funds with lexically diverse strategy descriptions outperform, eschew tail risk, and encounter fewer regulatory problems. In line with the literature, hedge funds with syntactically complex strategy descriptions report more regulatory violations and trigger more severe infractions. Fund investors recognize the dichotomy and direct flows accordingly, but not enough to erode away the alphas of lexically diverse funds. Our findings suggest that text sophistication measures provide texture on the cognitive ability and trustworthiness of sophisticated …

Swaption Portfolio Risk Management: Optimal Model Selection In Different Interest Rate Regimes, Poh Ling Neo, Chyng Wen Tee

Research Collection Lee Kong Chian School Of Business

We formulate a risk-based swaption portfolio management framework for profit-and-loss (P&L) explanation. We analyze the implication of using the right volatility backbone in the pricing model from a hedging perspective, and demonstrate the importance of incorporating stability and robustness measure as part of the calibration process for optimal model selection. We also derive a displaced-diffusion stochastic volatility (DDSV) model with a closed-form analytical expression to handle negative interest rates. Finally, we show that our framework is able to identify the optimal pricing model, which leads to superior P&L explanation and hedging performance.