Business Commons^™

Standardisation In Construction Cost Control, Charles Mitchell

Other Resources

Poster presentation submitted as to the School of Surveying and Construction Management Research and Innovation Industry Evening, March 2019.

The Use Of Big Data By Managed Care Organizations, Bojing Wang, Xiaoying Liu, Alberto Coustasse

Management Faculty Research

Big data have become available in all kinds of healthcare organizations. The application of big data analytics in Managed Care Organizations (MCOs) has the potential to improve health care, lower costs, save lives, and help to make better-informed decisions. The study illustrated the implication of big data in MCOs. Big data can help MCOs reduce patients’ relevance, analyze specific diseases such as asthma and diabetes. Big data also could help MCOs to reduce cost after collecting data and determined the specific patients’ situation. The implication of big data has benefited MCOs in reducing costs, improving the quality of healthcare care. …

Unintended Consequences: How Suppliers Compensate For Price Concessions And The Role Of Organizational Justice In Buyer-Supplier Relations, Steven Carnovale, John W. Henke, Scott Duhadway, Sengun Yeniyurt

Business Faculty Publications and Presentations

“You get what you pay for” is one of life's lessons that predominates in purchasing decisions individuals make in their personal lives. The results of this study suggest this lesson should also prevail among management when price‐related purchasing decisions in businesses are being made. An evaluation of over 1,700 purchasing instances across seven years of a longitudinal panel data set collected from Tier 1 production suppliers to the six major North American automotive Original Equipment Manufacturers (OEMs), Chrysler, Ford, General Motors, Honda, Nissan, and Toyota, found that suppliers compensate for price concessions and price reduction pressure from the OEM in …

Knowledge Translation To Enhance Evaluation Use: A Case Example, Alison Rogers, Catherine Malla

The Foundation Review

Knowledge in the form of information suitable for decision making or advocacy by foundations is not always readily available — a situation unacceptable for those who need such information for accountability, learning, and influencing policy and practice. This article addresses how essential information about monitoring, evaluation, and lessons learned can be made available to foundations.

The Fred Hollows Foundation identified a gap in this area through an evaluation capacity-building readiness assessment, and introduced the concept of participatory, real-time monitoring, evaluation, and learning bulletins grounded in the principles of knowledge translation. This article describes how those bulletins were developed and used …

Ethical Leadership And Ethical Behavior In The Large Publicly Traded United States-Based Banks, Gerald R. Rowe Iii

Doctoral Dissertations and Projects

Unethical behavior in business and banking has cost Americans significantly throughout the past several decades. Ethical lapses in banking contributed to the financial disaster of 2008-09, resulted in thousands of families losing their homes, cost consumers millions in bogus overdraft fees, resulted in millions of phony accounts customers did not agree to open, and cost end users billions in credit card fees, just to name a few of the transgressions. This study utilized Brown, Harrison, and Travino’s (2005) Ethical Leadership Scale (ELS) to measure ethical leadership and Kaptein’s (2008) Measure of Unethical Behavior in the Workplace to measure ethical behavior …

Changes In Industry Employment In The United States And East Texas - March 2019, Manuel Reyes-Loya, Marilyn Young

Hibbs Newsletter

In this issue of the Hibbs Newsletter we discuss how the concentration of employment in different industries in the U.S. and East Texas has changed during the last several decades.

Regional Economics: Economic Impact Analysis, Manuel Reyes-Loya

Hibbs Brief

In this issue of our Hibbs Brief, we share some basics of a valuable tool frequently used in regional economics, the Economic Impact Analysis.

An Approach To Determining Customer Satisfaction In Traditional Serbian Restaurants, Florentin Smarandache, Dragisa Stanujkic, Darjan Karabasevic, Edmundas Kazimieras Zavadskas, Fausto Cavallaro

Branch Mathematics and Statistics Faculty and Staff Publications

The aim of this paper is to make a proposal for an easy–to–use approach to the evaluation of customer satisfaction in restaurants. In order to provide a reliable way to collect respondents’ real attitudes, an approach based on the use of smaller number of evaluation criteria and interactive questionnaire created in a spreadsheet file is proposed in this paper, whereby an easy-to-understand and simple-touse procedure is proposed for determining weights of criteria. In addition to the said, the proposed approach applies the simplified SERVQUAL-based approach, for which reason a simplified version of the Weighted Sum Method based on the decision …

Activist Investors: A Corporate Social Responsibility Perspective On Hedge Fund Activism And The Need For Focus On All Stakeholders, Lucy Marie Ankenbauer

Honors Program: Senior Projects (Public)

Corporate social responsibility (CSR) can result in distinctly different visions when instituted under the enlightened stakeholder theory or the shareholder maximization theory. The critical variation between these two theories is the principal party that businesses consider when instituting strategic decisions. Firms following the enlightened stakeholder theory will base decisions on all the various stakeholders of the company and develop policies which increase long-term firm value. Companies pursuing shareholder value maximization will consider all strategies through the eyes of the stockholders and how these individuals will be affected. Neither theory is more valid than the other, since many factors must be …

Do Corporate Site Visits Impact Stock Prices?, Qiang Cheng, Fei Du, Brian Yutao Wang, Xin Wang

Research Collection School Of Accountancy

We examine the stock price impact of corporate site visits using a unique dataset of site visits to listed firms in China. Our main findings are as follows. First, the market reaction around corporate site visits is statistically and economically significant and is stronger for group visits, visits conducted by mutual fund managers, visits covering accounting and finance topics, visits to firms with poor information environments, and visits to manufacturing firms. Second, the stock returns around site visits are positively associated with firms’ future performance. Third, the changes in visiting funds’ holdings are more predictive of firms’ future performance than …

Corporate Tax Aggressiveness And Insider Trading, Sung Gon Chung, Beng Wee Goh, Kiat Bee Jimmy Lee, Terry Shevlin

Research Collection School Of Accountancy

We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inmore tax aggressive firms. We also find that the positive association between taxaggressiveness and insider purchase profitability is attenuated for firms withmore effective monitoring and is accentuated for firms with a more opaqueinformation environment.In addition, we provide empirical evidence that tax aggressiveness issignificantly associated with greater insider sales volume in the fiscal yearprior to a stock price crash. Finally, we find that the association …

Reviewing The Oecd's And The Eu’S Assessment Of Singapore's Development And Expansion Incentive, Frederik Boulogne

Research Collection School Of Accountancy

This paper analyses and describes which norms can be derived from the OECD’s and the EU’s work on preventing harmful taxation that influence how Singapore should design and administer its Development and Expansion Incentive (‘DEI’). This analysis is relief upon in reviewing the Forum on Harmful Tax Practice’s conclusion that the DEI is not harmful and the decision not to place Singapore on the EU’s list of non-cooperative jurisdictions; a decision that suggests that the Council of the European Union considers Singapore to have adequately implemented the minimum anti-BEPS standards, of which BEPS Action 5 is one. These verdicts are, …

The Impact Of Double Tax Treaties On Inward Fdi In Asean Countries, Yue Dong

Research Collection School Of Accountancy

This study aims to assess the impact of double taxation treaties (DTT) on FDI inflows in 10 ASEAN countries from 1989 to 2016. There are two objectives of double taxation treaties. The first one is to alleviate the problem of global double taxation, which has a stimulating effect on FDI. The second objective is the sharing of information between governments, which can prevent tax evasion and thus discourage FDI. The findings suggest that new DTTs in ASEAN have a positive but insignificant impact on the FDI inflows into the region. However, the impact of old DTTs on FDI is significantly …

A Step Forward For Tax Dispute Resolution Between China And Asean Countries Under The Belt And Road Initiative, Diheng Xu

Research Collection School Of Accountancy

China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. The mutual agreement procedure (MAP) is the primary means, but it has its limitations, especially for countries in this region. Arbitration could be a powerful complementary to the MAP. China has established a new BRI Court-connected and Mediation Centre (Centre) that aims to resolve commercial disputes in this region. It seems like a new alternative for resolving tax disputes since it combines mediation …

A Longitudinal Examination Of Fda Warning And Untitled Letters Issued To Pharmaceutical Companies For Violations In Drug Promotion Standards, Yam Limbu, Christopher Mckinley, Valerio Temperini

Department of Marketing Faculty Scholarship and Creative Works

This study examined over-time differences in the nature and frequency of Food and Drug Administration warning and untitled letters issued to pharmaceutical companies. Across a 12-year time frame, results indicate that frequency of letters and specific violations rose steadily from 2005 to 2010 but have since fallen dramatically. When infractions do occur, they continue to result from the omission or lack of risk information, misleading/false claims, omission of material facts, and labeling issues. In addition, the findings show that violations occur most frequently on brochures, sales aids, corporate websites, and print ads, with the proportion of violations on Internet media …

Self-Regulated Learning Pedagogy For Teaching Applied Engineering And Technology Class, Mohammed Ali

Technology Faculty Publications and Presentations

This paper reports on the implementation of self-regulated learning (SRL), a teaching innovation pedagogy where test subjects and embedded prompts were simulated the iterative cyclical progression of self-regulated learning processes. SRL skills can be developed with various tactics, including activities that provoke the self-assessment or reflection of learning. Prior studies reported that when an instructor supports students to construct their own SRL skills rather than predefined strategies, students gain better knowledge of course content. The four-phase SRL model has been implemented in computer aided drafting, a common course in applied engineering and technology curriculums. The four phases are as follows: …

Incivility As A Veiled Display Of Workplace Discrimination: The Intersection Of Workplace Incivility And Gender-Based Discrimination, Sara M. Grant

University Honors Theses

Workplace incivility is defined as behavior that is rude, condescending, and/or ostracizing. Incivility violates workplace norms or expectations of respect but can otherwise appear mundane. Incivility is low impact but consistent mistreatment that can result in a myriad of negative impacts on employees and organizations. Some organizations dismiss incivility and other forms of subtle mistreatment as inconsequential, despite scientific evidence showing significant costs. A combination of anti-discrimination laws and social norms have drastically changed the dynamics of workplace discrimination over the last few decades. That is, blatant discrimination is no longer socially or legally acceptable, but biased attitudes against women …

Ethical Foundations For Exchange In Service Ecosystems, Patrick E. Murphy, Gene R. Laczniak

Marketing Faculty Research and Publications

No abstract provided.

Economics Or Ethics? Exploring The Role Of Csr Expectations In Explaining Consumers’ Perceptions, Motivations, And Active Communication Behaviors About Corporate Misconduct, Soojin Kim, Arunima Krishna, Ganga Dhanesh

All Works

© 2018 Elsevier Inc. The purpose of this study was to explore the role of corporate social responsibility expectations in explaining consumers’ perceptions, motivations and communication behaviors about corporate misconduct, especially in the context of allegations of workplace gender discrimination. A survey was conducted in December 2016 among 473 Americans. The results show that while people with economic CSR expectations do not evaluate corporate misconduct negatively, those with ethical CSR expectations perceive it morally wrong. However, both types of CSR expectations were found to impact consumers’ motivations to engage in communication behaviors about the crisis. Theoretical and empirical implications are …

Thoughts On Patents And Information Literacy, Dave Zwicky

Journal of the Patent and Trademark Resource Center Association

Patents are an under-used information source, in part because of an often-narrow focus by patent librarians on the tools and techniques of patentability searching. This approach can ignore a range of potential applications of patent information, using patents in their contexts as technical, design, historical, legal, and commercial documents. This paper suggests the adoption of a flexible approach, viewing patents and patent information in the greater context of information literacy, including that of the Association of College and Research Libraries’ Framework for Information Literacy for Higher Education, more commonly known as the ACRL Framework.

The 2019 Communication Studies Career Symposium, Emily Beth Bernstein

Communication Studies

The Communication Studies Career Symposium is the annual networking and professional development event for the Communication Studies Department. This year, the goal was to inspire attendees toward career paths, provide internship and job opportunities, and further their professional development.

Adoption Of Multimedia Technology For Learning And Gender Difference, Chongwoo Park, Dong-Gook Kim, Sunyoung Cho, Hyo-Joo Han

Information Systems Faculty Publications

While more educators are increasingly using multimedia technology for online and blended learning, there has not been much research on whether and how multimedia technology is accepted and used by learners. In this study, we examine the adoption of multimedia technology for online and blended learning. In order to better understand its adoption mechanism, we propose an integrated model, which extends the technology acceptance model with task technology fit theories. Furthermore, this study investigates gender difference as a moderator in the integrated model. The proposed research model has been assessed with the data collected from three online and blended …

Gamification Of Enterprise Systems, Fiona Fui-Hoon Nah, Brenda Eschenbrenner, Craig C. Claybaugh, Perry B. Koob

Business and Information Technology Faculty Research & Creative Works

Enterprise systems have become an integral part of an organization's operations. However, they also pose many challenges to organizations from the perspective of implementation, user training, as well as use and acceptance. Without effective usage, enterprise systems may not be able to provide the strategic or competitive advantages that organizations desire. Therefore, organizations may consider gamification to enhance training, acceptance, and usage. We discuss the various ways in which enterprise system challenges can be addressed through the lens of gamification and present a framework for gamification of enterprise systems. The framework is comprised of basic principles and key design elements …

Quality Of Life Research For Cal Poly Construction Management Graduates In The Bay Area And Los Angeles County, Trevor Colbert

Construction Management

Construction Management Graduates from Cal Poly San Luis Obispo graduate at an impeccable 97.5% per year. On average over 78% of graduates relocate to the Bay Area or Los Angeles County, but how are graduates basing their decision on where to relocate? Sociology professor, Mark Schneider, developed an accurate way to measure the satisfaction of residents within a given city. Through subjective and objective social indicators, Schneider is able to gauge total life satisfaction. Analyzing data from interviews with recent graduates, economic data from local, state and federal governments, and personal knowledge from living in each area – an immense …

Independence Or In-Dependence? Non-Strict Independence Among Publicly Listed Firms In The Philippines, Evan Lance C. Li Liao, Angelo A. Unite, Michael J. Sullivan, Ailyn A. Shi

Angelo King Institute for Economic and Business Studies (AKI)

Board independence is thought of as a corporate governance tool that mitigates agency conflicts among firms with either a widely held ownership structure or a highly concentrated ownership structure. As a result, having a high degree of board independence is adopted as the best corporate governance practice in most developed and emerging markets. However, owners of firms with less qualified or non-strict independent directors may not reap the benefits of board independence if such directors are appointed merely for the sake of satisfying quotas or stipulations for best practices. Thus, using data on Philippine publicly listed firms from 2012 to …

Examining An Experiential Learning Approach To Prepare Students For The Volatile, Uncertain, Complex And Ambiguous (Vuca) Work Environment, Poh Sun Seow, Gary Pan, Grace Koh

Research Collection School Of Accountancy

Due to the constantlychanging work environment, there is a need for universities to produce studentswho can adapt in a volatile, uncertain, complex and ambiguous (VUCA) work environment.A university in Singapore introduced its UNIS-X experiential learning pedagogyto prepare her students with future work skills to cope with a VUCA work environment.The UNIS-X approach encompasses four principles (project-based learning;interdisciplinarity; close collaboration between faculty and external partners;and active mentoring) in a single course. The aim of this study is to examinethe effectiveness of the UNIS-X experiential learning pedagogy. Although theUNIS-X group has a higher improvement of problem-solving skills compared to thenon-UNIS-X group, the …

Government Auditing Standards And Single Audits, March 1, 2019; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities, March 1, 2019; Audit And Accounting Guide, Pak-Aims (American Institute Of Management Sciences)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Quarterly Meeting Information Packet, Wku Board Of Regents

Board of Regents Documents

Quarterly meeting information packet:

• Sabbatical Leaves
• Emeritus Appointment
• Property Transfer
• Tyson Helton Contract
• Todd Stewart Contract Addendum
• Auditor's Reports & Financial Statements for WKYU-TV & WKYU-FM Radio
• 2019-20 Tuition & Mandatory Student Fees Schedule
• Personnel Actions
• Faculty One Time Payments
• Staff One Time Payments
• 2018-19 Operating Budget Revisions
• 2018-19 Second Quarter Statement of Revenues & Expenditures