Business Commons^™

The Effect Of Mandatory Adoption Of Ifrs On Transparency For Investors, Crystal Anderson

CMC Senior Theses

This paper examines the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on transparency for investors by measuring the increase in earnings management during the post-adoption period of IFRS. One sign of earnings management is current year earnings being only slightly higher than the previous year’s earnings. An increase in earnings management means a decrease in accounting quality and a decrease of transparency for investors. By comparing firms that mandatorily adopted IFRS to similar benchmark firms in terms of strength of legal enforcement, book-to-market ratios, market values and net incomes, I am able to run empirical …

The Balance Between Financial And Quality Performance In For-Profit Hospitals Versus Non-Profit Hospitals, Blake Seidner

CMC Senior Theses

Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, and a negative relationship with patient experience, cost reduction for the patient, and overall quality. …

Optimize Your Fitness, Optimize Your Business: The Balanced Scorecard, Analysis And Application For The Crossfit Affiliate, Jordan G. Aronowitz

CMC Senior Theses

The Balanced Scorecard for the CrossFit Affiliate will provide unprepared or inexperienced managers with the necessary information to make informed operational decisions. The Balanced Scorecard incorporates financial data, customer satisfaction, internal operations, and future growth to create a series of cause-and-effect relationships that illustrate how decisions in one aspect of a business affect others. The Balanced Scorecard particularly benefits inexperienced managers leading small businesses. As overall small business growth increased, the boutique fitness industry expanded. The CrossFit brand rose in conjunction, but because corporate leaders insist on a hands-off licensing model, affiliate owners do not receive assistance from CrossFit corporate …

Blockchain And The Future Of The Audit, Connor Ortman

CMC Senior Theses

“In the future, virtually every function in the world of financial services will be displaced, disintermediated and decentralized. The Internet gave us a powerful way to share and access information. Blockchain now gives us a powerful way to share and access value.”

During a February 2017 AICPA roundtable, Chairman of the Wall Street Blockchain Alliance and previous Global Head of Trading Analytics at Thomson Reuters, Ron Quarantana spoke to the revolutionary scale of blockchain. Quaranta, viewed by many as an expert in financial technology, predicts that the adoption of blockchain, both by the Big Four accounting firms and their clients, …

A Message From The Department Head Of Horticulture And Food Science, Wayne Mackey

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.

Identifying Cross-Country Key Drivers Of Social Entrepreneurial Activity, Cris Bravo

Dissertations

Governmental and philanthropic efforts alone are not sufficient to eradicate poverty. The world needs new frameworks that enable sustainable development by integrating the economic, social and environmental dimensions, and social entrepreneurship is of great interest because it has the capacity for facilitating societal change by fostering innovative ways to address social inequality, unemployment, and climate change. Precisely because social entrepreneurship lays at the intersection of the business and nonprofit worlds, it is a complex phenomenon, and there are many unknowns regarding how the convergence of these dimensions can be understood and managed at cross-national levels.

To investigate this phenomenon, this …

Planeación Y Directión Estratégica, R Henry Migliore

Migliore Collection

Un problema siempre presente en las organizaciones y empresas, es determinar su dirección estratégica, desarrollar un plan y, después, ad- ministrarlo. Las organizaciones pequeñas, particularmente aquellas dirigidas por un propietario/administrador/organizador, generalmente enfrentan este reto sin mayores problemas en los años iniciales. Pero cuando crecen, aumentando su personal, la expansión pronto se convierte de un simple problema en uno mucho más complejo. A no ser que la administración se mantenga totalmente alerta y activa, una organización podría estancarse, víctima de la pérdida de dirección.

Graduate Bulletin, 2018-2019, Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Consolidation And Innovation In The Pharmaceutical Industry: The Role Of Mergers And Acquisitions In The Current Innovation Ecosystem, Joanna Shepherd

Faculty Articles

Recent changes in the pharmaceutical industry have spurred an unprecedented wave of mergers and acquisitions. Some researchers and agencies have questioned whether pharmaceutical consolidation could impede drug innovation. However, as I explain in this Article, these concerns are largely based on an outdated understanding of the drug innovation ecosystem. Whereas a few decades ago almost all drug discovery took place inside traditional pharmaceutical companies, today most drug innovation is externally-sourced from biotech companies and smaller firms. Internal R&D is no longer the primary source, or even an important source, of drug innovation. As a result, analyses that focus on the …

The Case For Tipping And Unrestricted Tip-Pooling: Promoting Intrafirm Cooperation, Samuel Estreicher, Jonathan R. Nash

Faculty Articles

This Article proceeds as follows. Part I presents doctrinal background. It discusses the laws governing tip-pooling, with an emphasis on relevant federal and state laws. Part II analyzes, from a law-and-economics perspective, how tip-pooling arrangements—both voluntary and mandatory—might arise, and what form they might take. Part III shows how governing law limits the ability of restaurateurs to put tip-pooling arrangements in place, and shapes the incentives of employees. It also analyzes the response of restaurants like the Union Square Hospitality Group that have barred all tipping. Part IV suggests revisions to existing law that would free up management’s freedom to …

Unbundling Freedom In The Sharing Economy, Deepa Das Acevedo

Faculty Articles

Courts and scholars point to the sharing economy as proof that our labor and employment infrastructure is obsolete because it rests on a narrow and outmoded idea that only workers subjected to direct, personalized control by their employers need work-related protections and benefits. Since they diagnose the problem as being our system’s emphasis on control, these critics have long called for reducing or eliminating the primacy of the “control test” in classifying workers as either protected employees or unprotected independent contractors. Despite these persistent criticisms, however, the concept of control has been remarkably sticky in scholarly and judicial circles.

This …

Designing Narrative Artefacts, Jennifer Dempsey

Masters

This thesis documents an investigation that explored the use of narrative and material culture to present aspects of women’s lives from eighteenth-century Cork city to a twenty-first century museum audience. There were two objectives of this research. The first was to create a catalogue of elements from material culture through which these women’s lives would be revealed. The second was to use narrative to make this information accessible and engaging.

This research is linked with Nano Nagle Place, a heritage centre in Cork city that opened in 2017. The centre documents the life of Nano Nagle, an eighteenth-century philanthropist who, …

St. Louis Currents: The Fifth Edition, Andrew Theising, E. Terrence Jones Ph.D.

SIUE Faculty Research, Scholarship, and Creative Activity

Includes a history of African American entertainment in St. Louis Metro East and a history of Homer G. Phillips Hospital, among the current socio-economic issues facing St. Louis metropolitan area, Missouri and Illinois.

Middle-Range Theorizing On Logistics Customer Service, Daniel Pellathy, Joonhwan In, Diane A. Mollenkopf, Theodore P. Stank

Peer Reviewed Articles

Purpose – The purpose of this paper is to illustrate how a systematic application of middle-range theorizing, which pays particular attention to contexts and mechanisms, can be used to extend current knowledge on logistics customer service (LCS) in a number of critical areas.

Design/methodology/approach – The paper applies Stank et al.’s (2017) framework for middle-ranging theorizing in logistics to develop a research framework and agenda that can guide future LCS research. Results are generated through a review of the LCS literature and an application of the main concepts of middle-range theorizing.

Findings – The paper outlines opportunities for middle-range research …

A Quantitative Study Of Employees' Perceptions Of The Relationship Between The Organizational Culture Of A Toronto-Based Technology Company, And Their Job Satisfaction And Engagement, Donn Whitehall

Dissertations

Problem

There are gaps in the literature related to organizational culture, job satisfaction, and employee engagement. Researchers have noted that these variables, and the relationships amongst them, have not been studied enough and there exists a need for further research. The purpose of this study was to examine employees’ perceptions of the relationship between the organizational culture of a Toronto-based technology company, and their job satisfaction and engagement.

Method

This study utilized a quantitative, non-experimental, correlational method, while employing a cross-sectional approach with secondary data. This study used data collected by a Toronto-based technology company in June of 2016. The …

Voices From The Borders Of Governance: Connecting The Local Narratives Of Surplus Populations, Dan Balfour, Brittany Gray

Peer Reviewed Articles - Public, Nonprofit, and Health Administration

In the globalized political economy of the early 21st century, national borders are both porous and heavily guarded. In a fluid global economic system, governing borders has become all the more important and difficult, the last frontier of mobility. The stories of Maria that follow are emblematic of what happens when human mobility tries to follow the paths of opportunity and safety in a global society open to free movement of money and goods, but not people (at least not those of limited means). The stories presented in this paper provide an example of connecting multiple narratives (Balfour and Mesaros …

Developing An Esp Curriculum On Tourism And Agribusiness For A Rural School In Nicaragua: A Retrospective Diary, Stan Pichinevskiy

EWU Masters Thesis Collection

A rural technical secondary school in Nicaragua needed an English curriculum that would support students at varying levels of English proficiency in grades seven through eleven to pass the TOEFL exam their senior year and meet the English national requirement for accreditation. This curriculum should be culturally and locally responsive to meet the needs of the students, teachers and the administrators as well as accommodate for the two separate tracks in English: tourism and agribusiness. Over the course of a year, I collaboratively developed an English for Specific Purposes (ESP) curriculum that included a whitepaper proposal, five-year map with overarching …

Neural Correlates Of Flow, Boredom, And Anxiety In Gaming: An Electroencephalogram Study, Tejaswini Yelamanchili

Masters Theses

"Games are engaging and captivating from a human-computer interaction (HCI) perspective as they can facilitate a highly immersive experience. This research examines the neural correlates of flow, boredom, and anxiety during video gaming. A within-subject experimental study (N = 44) was carried out with the use of electroencephalogram (EEG) to assess the brain activity associated with three states of user experience - flow, boredom, and anxiety - in a controlled gaming environment. A video game, Tetris, was used to induce flow, boredom, and anxiety. A 64 channel EEG headset was used to track changes in activation patterns in the frontal, …

Impact Of Probable And Guaranteed Monetary Value On Cybersecurity Behavior Of Users, Santhosh Kumar Ravindran

Masters Theses

"This research examines the impact of probable and guaranteed monetary gains and losses on users' cybersecurity behavior. It also examines perceptual outcomes such as threat severity, trust, and fear that are associated with users' cybersecurity behavior. Drawing on Prospect Theory in the behavioral economics and decision-making literature, hypotheses were generated for the research. The hypotheses state that: (i) users are more willing to engage in risky computer security behavior to avoid a loss than to receive a gain, (ii) users exhibit a higher tipping point of expected monetary value to receive a gain than to avoid a loss for engaging …

Classification Of Eeg Signals Of User States In Gaming Using Machine Learning, Chandana Mallapragada

Masters Theses

"In this research, brain activity of user states was analyzed using machine learning algorithms. When a user interacts with a computer-based system including playing computer games like Tetris, he or she may experience user states such as boredom, flow, and anxiety. The purpose of this research is to apply machine learning models to Electroencephalogram (EEG) signals of three user states -- boredom, flow and anxiety -- to identify and classify the EEG correlates for these user states. We focus on three research questions: (i) How well do machine learning models like support vector machine, random forests, multinomial logistic regression, and …

Diversity, Inclusion, Access, & Equity: An Analysis Of Otherness In Cultural Organizations, Cheyanne Jeffries

Senior Honors Theses and Projects

In an American society that is increasingly more multicultural and divers�� every day, diversity in cultural organizations has been the subject of much research dedicated to ensuring our cultural institutions and their boards, employees and overall organizational structure meet the rising demand for inclusion and equity in our nation. The American Alliance of Museums completed a national report in 2017 in which they found that "museum directors and board chairs believe board diversity and inclusion are important to advance their missions, but have failed to prioritize action steps to achieve it", among other key findings that identified a complete lack …

Why Employees And Managers Engage In Unethical Practices, Megan Shea Kopicko

Senior Honors Theses and Projects

The scope of this paper is to investigate the reasons as to why employees and managers in the workplace engage willingly in unethical practices. The paper begins by exploring the concept of ethics in the corporate world. It further highlights the different forms of unethical practices in the various companies in the contemporary world. The various theories that explore the issue of unethical practices in the workplace are highlighted and how they relate to the occurrence of unethical demeanor. The social contract theory and the psychological theories are highlighted in the paper. The study further delves in exploring the various …

Student-Athlete? An In-Depth Look At The Past, Present, And Future, Kyle Elliott Fluker

Senior Honors Theses and Projects

The NCAA began in the early 1900s as a way to regulate the wild west that was intercollegiate athletics. Over time, the organization has grown from its 62 member beginnings to three divisions with 1,281 members. In 2017, for the first time in its history, the NCAA brought in over one billion dollars in total revenue (Kirshner 2018). The NCAA has been able to achieve this feat by its insistence on the "amateurism" of its participants. This business model has allowed the organization to keep the financial benefits associated with the playing of high-level sports on college campuses. Participants in …

Delighted Or Outraged? Uncovering Key Drivers Of Exceedingly Positive And Negative Theme Park Guest Experience, Edwin Torres, Ady Milman, Soona Park

Faculty Scholarship and Creative Works

Purpose

Despite multiple studies of customer delight in various service industries, limited research exists in the hedonically driven theme park context. The purpose of this paper is to explore the key drivers of customer delight and outrage in theme parks by analyzing TripAdvisor’s comments from visitors to the top 20 North American theme parks.

Design/methodology/approach

Following the analysis of thousands of extremely positive and negative comments using MAXQDA qualitative software, keywords drivers of delight and outrage were identified. The researchers applied both thematic and root cause in order to ascertain the sources leading to both positive and negative consumer feedback. …

Digesting The Disaster: Understanding The Boom Of Refugee Food Entrepreneurship In The Face Of Increasing Xenophobia, Sonia De Mello

Scripps Senior Theses

Over the last few years, we are seeing an emergence of new food entrepreneurship across the globe. In the context of the Syrian refugee crisis, these food-related social enterprises are not only providing job opportunities to refugees but they are also increasing awareness about their cause and creating new narratives surrounding their arrival. This present study seeks to contribute to the knowledge surrounding refugees and entrepreneurship by explaining how several refugee food enterprises have gained great popularity despite greater nationalism and xenophobia. In the analysis of food entrepreneurship, one finds that this phenomenon is able to partly fill the void …

Riding To The Future, Paige Fornek

Augustana Center for the Study of Ethics Essay Contest

This paper outlines the development of autonomous vehicles and the ethics of "crash algorithms".

Three Essays On The Application Of Machine Learning Methods In Economics, Abdelaziz Lawani

Theses and Dissertations--Agricultural Economics

Over the last decades, economics as a field has experienced a profound transformation from theoretical work toward an emphasis on empirical research (Hamermesh, 2013). One common constraint of empirical studies is the access to data, the quality of the data and the time span it covers. In general, applied studies rely on surveys, administrative or private sector data. These data are limited and rarely have universal or near universal population coverage. The growth of the internet has made available a vast amount of digital information. These big digital data are generated through social networks, sensors, and online platforms. These data …

Academically Resistant Athletes: Victims Of Aces Or Commodities Of The System, Melnee Berry

Department of Conflict Resolution Studies Theses and Dissertations

Fans of college sports embrace the idea of athletes playing sport and, in turn, receiving tuition scholarships that provide them an opportunity to trade athletic talent for a free education. A contradictory body of research using internal colonization theory posits that the trade of education for playing sports is not a fair exchange but is fraught with exploitation that continues to perpetuate subjugation. An accepted narrative in athletic competition is that the recruiting pipeline draws athletes from impoverished inner-city areas engaging young athletes who experience difficulties keeping up scholastically becoming academically resistant as they focus on their sport at the …

การพัฒนาโปรแกรมประยุกต์เพื่อการบริหารจัดการการจัดหาผู้รับเหมาก่อสร้าง, ธนากร วัฒกีเจริญ

Chulalongkorn University Theses and Dissertations (Chula ETD)

ปัจจุบันธุรกิจรับเหมาก่อสร้างภายในประเทศไทยมีการเติบโตขึ้นอย่างรวดเร็วพร้อมกับจำนวนผู้รับเหมาที่เพิ่มมากขึ้นเช่นเดียวกัน เนื่องจากโครงการแต่ละโครงการมีความซับซ้อนที่แตกต่างกันและความเชี่ยวชาญของผู้รับเหมามีหลากหลาย ย่อมนำมาสู่ความยุ่งยากและความไม่เข้าใจในเนื้องานก่อสร้างของทั้งสองผ่ายได้ จากประเด็นดังกล่าว ผู้ที่ต้องการว่าจ้างอาจต้องเผชิญปัญหาที่หลากหลาย เช่น การมีความรู้ที่ไม่เพียงพอในการพิจารณาทำข้อตกลงเการก่อสร้าง การพิจารณาราคาการก่อสร้างที่เสนอโดยผู้ก่อสร้างแต่ละรายในตลาด รวมถึงช่องทางการหาผู้รับเหมาก่อสร้างที่จำกัด จึงกล่างได้ว่าการเลือกผู้รับเหมาก่อสร้างที่เหมาะสมกับโครงการนับได้ว่าเป็นความยุ่งยากอย่างหนึ่ง จากประเด็นที่ได้กล่าวแล้วข้างต้น การได้รับรู้รายละเอียดในสถานะปัจจุบันของผู้รับเหมาสำหรับผู้ที่ต้องการว่าจ้างนั้นเป็นสิ่งสำคัญอย่างยิ่ง เพื่อเป็นการแก้ไขปัญหาดังกล่าว งานวิจัยนี้ได้นำเสนอแอปพลิเคชันที่ช่วยในการบริหารจัดการการจัดหาผู้รับเหมาก่อสร้างให้แก่ผู้ที่ต้องการว่าจ้าง ซึ่งจะส่งผลให้ความเสียหายจากการว่าจ้างมีโอกาสเกิดได้น้อยลงทั้งแก่ผู้ว่าจ้างและผู้รับจ้าง งานวิจัยนี้ได้กล่าวถึงการสำรวจและวิเคราะห์พฤติกรรม รวมถึงความต้องการในการใช้แอปพลิเคชันโดยใช้แบบสอบถามเชิงปริมาณ ของกลุ่มตัวอย่าง 2 ส่วน ได้แก่ ผู้ที่ต้องการหาผู้รับเหมาก่อสร้าง และผู้รับเหมาก่อสร้าง จำนวนทั้งสิ้น 200 คน โดยทั้ง 2 กลุ่มตัวอย่างได้ให้ความสนใจในการใช้แอปพลิเคชันในการหาผู้รับเหมาก่อสร้าง คิดเป็นร้อยละ 80.0 และ 81.0 ตามลำดับ จึงสามารถสรุปได้ว่า แอปพลิเคชันที่นำเสนอนี้ก่อให้เกิดผลดีกับทั้งฝ่ายผู้ว่าจ้างและผู้รับเหมาก่อสร้างในทุกด้าน

2018-January-01-Nursing Ranking, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.