Business Commons^™

Ministries Of Catholic Sisters In The Diocese Of Cleveland: Assessing Capacity And Opportunity In A Period Of Transition, Robert L. Fischer, Rong Bai

Faculty Scholarship

Catholic sisters have long played a vital role in addressing the needs of the poor, neglected, and vulnerable members of society. In northeast Ohio, sisters have been instrumental in the arenas of education, healthcare, social service, and advocacy. This research builds on research conducted in 2009 on the characteristics of the ministries of Catholic sisters. Using a survey approach, responses were collected from 358 Catholic Sisters in 12 religious orders, approximately 60 percent of the sisters living in the Diocese of Cleveland. The study explores sisters' current ministries (work and service), the plans for their ministries to continue, and their …

Marketing Plan For Columbus State University, Kaylyn Cockrell

Theses and Dissertations

Marketing is an important tool for capturing customers and sales in business, and it’s equally as important to an institution like Columbus State University (CSU) aiming to capture student customers. The development of a marketing plan through extensive research and planning will contribute to the success of all involved marketing efforts. This marketing plan will include all the standard essential elements: business mission statement, situation (SWOT) analysis, objectives, marketing strategy, implementation, and evaluation control. For the mission statement, the current statement from the 2018-2023 Strategic Plan will be used. The situation analysis will include looking at the current strengths, weakness, …

The Story Of The Dubai International Financial Centre Courts: A Retrospective, Jayanth K. Krishnan

Books & Book Chapters by Maurer Faculty

Can Western-based, English-speaking, common law commercial courts operate successfully in an environment that are not their own—such as in the Middle East? This question is not a simple thought experiment but rather the reality that has occurred since the mid-2000s in the Emirate of Dubai. This monograph recounts the history of how the ‘Dubai International Financial Centre Courts’ emerged. Drawing on extensive interviews with key stakeholders involved in the process, along with rich original documents as well as all of the Courts’ judgments, this narrative offers important lessons for those seeking to understand more fully the complex interplay of how …

A Bi-Level Heuristic Solution For The Nurse Scheduling Problem Based On Shift-Swapping, Ahmed Youssef, Samah Senbel

School of Computer Science & Engineering Faculty Publications

This paper presents a new heuristic solution to the well-known Nurse Scheduling Problem (NSP). The NSP has a lot of constraints to satisfy. Some are mandatory and specified by the hospital administration, these are known as hard constraints. Some constraints are put by the nurses themselves to produce a comfortable schedule for themselves, and these are known as soft constraints. Our solution is based on the practice of shift swapping done by nurses after they receive an unsatisfactory schedule. The constraints are arranged in order of importance. Our technique works on two levels, first we generate a schedule that satisfies …

Success Strategies For Small Financial Planning Firms, Joanne H. Snider, Kevin J. Davies

International Journal of Applied Management and Technology

Small Business Administration statistics indicate that 20% of small businesses fail within the first 2 years and 50% fail within 5 years. The purpose of this case study was to explore the success factors and strategies of 12 small business owners of independent financial planning firms who achieved profitability beyond 5 years. The conceptual framework was entrepreneurship theory and Porter’s five forces model of competitive strategy. The data gathering method included semistructured interviews and analysis of business artifacts such as websites and newsletters. Initial coding of the responses preceded an analysis of recurring patterns and themes. The major themes identified …

Beyond The Enclave: Success Strategies Of Immigrant Entrepreneurs, José Delfín González, Douglas G. Campbell

International Journal of Applied Management and Technology

In the United States, immigrant entrepreneurs start almost one third of all new businesses. However, many immigrant entrepreneurs lack the knowledge or expertise to evolve their businesses beyond the ethnic enclave where their businesses are located. This multiple case study captured the strategies used by five Latino immigrant business owners who successfully expanded their business beyond their ethnic enclave. The conceptual framework for this study was dynamic capabilities theory. Data were collected from interviews, company documents, and observations of the operation of businesses and owners. Member checking and transcript reviews were used to enhance the reliability and credibility of the …

Dental Practice Success Vol. 4 No. 4, American Dental Association, Publishing Division

Dental Practice Success

No abstract provided.

Crummer Suntrust Portfolio Recommendations: Crummer Investment Management [2018], Rebecca Marshall, Thao Ho, Radoslava Perova, Alexis Natal, Josh Grubbs, Joseph Musumeci, Hailey Cusimano, Walker Haymaker, Richard Habgood, Kusal Matthew, Min Sun Kim, Stephen Roskowski

Crummer Truist Portfolios

The Crummer SunTrust Portfolio’s Investment Policy Statement requires that the management team determine portfolio allocations based on a consensus estimate of the market’s behavior throughout the coming year. This team has conducted thorough economic research using a variety of respected sources, developed a comprehensive market analysis, and heard from a well-rounded selection of industry experts (including economists, portfolio managers, and financial advisors) to inform this year’s investment decision. The team analyzed and discussed a range of likely economic possibilities for the upcoming year to shape a consensus that would serve to inform portfolio decisions. The team also evaluated the potential …

Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes

School of Business Faculty Research

The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals.

Developing Bridges Center Grant Proposal: A Budgeting Case For A Nonprofit Organization, B. R. Albritton, Florence Hartsfield, Amy Foshee Holmes, Charles Kappmeyer

School of Business Faculty Research

The case study introduces the challenges and unique accounting needs of nonprofit organizations, particularly in budget preparation and the grant proposal process. The case is designed for courses that focus on not-for-profit accounting or managerial accounting. As students are becoming more interested in social responsibility, this case provides an opportunity for students to develop a deeper understanding of budgeting concepts by introducing a nonprofit perspective into the budgeting material traditionally covered in a managerial accounting course. Students learn about differences in budgeting for a nonprofit organization compared to a business that operates for profit including sources of revenue, mission-driven focus, …

Corporate Governance Deviance, Ruth V. Aguilera, William Q. Judge, Siri A. Terjesen

Management Faculty Publications

We develop the concept of corporate governance deviance and seek to understand why, when, and how a firm adopts governance practices that do not conform to the dominant governance logic. Drawing on institutional theory, coupled with both the entrepreneurship and corporate governance literature, we advance a middle-range theory of the antecedents of corporate governance deviance that considers both the institutional context and firm-level agency. Specifically, we highlight the centrality of a firm's entrepreneurial identity as it interacts with the national governance logic to jointly create corporate governance discretion (i.e., the latitude of accessible governance practices) within the firm. We argue …

Motives For Financial Statement Fraud And Professional Ethics, Marek Sylwestrzak, Anna Białek-Jaworska, Krzysztof Opolski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

This paper aims to present the motives of financial statement fraud and the impact of professional ethics on the detection and prevention of this phenomenon in business. We present the main reasons for data manipulation by management staff. The importance of professional ethics in detecting financial fraud is also described. Particular attention is paid to the factors that are most important in detecting this phenomenon. In the article, attention has been paid to the influence of whistleblowers and the role of qualitative indicators of earnings on the disclosure of the discussed procedure.

Car Sharing In Poland – The Perspective Of Operators And Cities In The First Comparative Research Study, Grzegorz Tchorek, Filip Targowski, Paweł Krzewicki, Stefan Wójtowicz

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

The main goal of the paper is to assess the awareness and understanding of the so-called shared mobility among the representatives of car sharing operators and cities in one of the first studies on this issue undertaken in Poland. We asked two groups of stakeholders in Poland – car sharing operators (7 companies) and cities (19 entities) – about the current state and the future of shared mobility. Research was conducted using web questionnaires between January and April 2018. The main observations are as follows. Firstly, public transport is one of the main areas determining citizens’ quality of life, and …

Assessing The Relevance Of Cloud Computing For Micro, Small And Medium Enterprises In The Northern Region Of India, Devesh Kumar, Harsh Vardhan Samalia, Piyush Verma

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Micro Small and Medium-sized Enterprises (MSMEs) in developing economies like India face many challenges in the form of limited capital, lack of skilled manpower, and low ICT usage. Due to these constraints, MSMEs are not able to reap various benefits which modern ICT solutions offer. In such a scenario, cloud computing can be an appropriate option for such MSMEs which are looking for improving their internal processes, enhancing communication with clients and business partners, and extending their market reach through modern ICT solutions with minimum investment and efforts. Cloud computing is an innovative technique of providing the required information and …

Is There A Place For Tax Incentives For Smes In The Qualitative Development Of The Newconnect Market?, Paweł Śliwiński, Jacek Krawiec, Tomasz Nowak

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

The aim of the article is to analyze the possibility of the usage of tax incentives in the NewConnect market development process, which should increase access to non-bank financing by companies, and thus increasing their investment potential. The following research hypotheses were positively verified in the article: (i) tax incentives can be an important factor favouring the development of the capital market for SMEs, (ii) tax incentives are already used in different capital markets for SMSs and support their development, (iii) the application of the tax incentives for SMEs capital market would not constitute significant reduction in the state budget’s …

The Impact Of Control Preferences Fit Between Employees And Their Supervisors On Employee Job Satisfaction, Anna Olga Kuźmińska, Daniel Pazura

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Control preferences differentiate people with regard to their inclination towards a certain division of control in an interdependent situation. Social situations that block one’s capability to exert a preferred type of control can be evaluated as unpleasant and provoke their abandonment. We hypothesized that incompatibility of control preferences between leaders and followers would result in diminished job satisfaction among the followers. Such incompatibility could stem from either discrepancy between leader-follower control preferences (e.g. a discrepant preference for collaboration) or too great a similarity (e.g. a similarly strong preference for domination). In our study, 203 participants rated their own control preferences …

Streeter - 2018 - Response Of Us Banks - Banking And Finance Review - Pv2.Pdf, Denise Streeter

School of Business Faculty Publications

This paper presents a study of the effectiveness of monetary policy on financialintermediation. Specifically, I aim to determine how commercial banks responded, viacommercial lending, to the trillions of dollars of policy innovations to stimulate the creditmarkets during the 2008 global financial crisis. To that end, I compare the change incommercial lending by United States-based commercial banks during the stimulus period ofOctober 1, 2007 through September 30, 2011 to that activity in the earlier non-stimulus periodof October 1, 2002 through September 30, 2006. After comparing 1,977 commercial loans inthe stimulus period and 1,844 loans in the non-stimulus period, I find that …

Uas Maintenance: A Critical Component In Maintaining Airworthiness, Bettina M. Mrusek, Kristy W. Kiernan, Patti J. Clark

International Journal of Aviation, Aeronautics, and Aerospace

Over the last several decades, the notion of traditional aircraft design has significantly changed. While there are many modern aircraft that resemble earlier models, their components, systems, and overall architecture have evolved, including the introduction of small unmanned aircraft systems (sUAS). Despite the growing consumer attraction to own and operate these aircraft, the subsequent impact on safety is an area of intense concern. The requirement of an established maintenance program for manned aircraft is rooted in ensuring that all aircraft are deemed safe for flight. Preventive maintenance schedules are based on component reliability data, which minimizes unnecessary maintenance while preventing …

Acquired In-Process Research Development And Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, Kevin H. Kim

Accounting Faculty Publications

New accounting standards, namely SFAS 141 and 142, were adopted in 2001. The release of these two regulations offers a unique opportunity to explore how managers have changed their earnings manipulation behavior by using IPR&D costs. In this study, we examine whether and how the amount of IPR&D at the acquisition deals is associated with discretionary accruals, which serve as a proxy for earnings management. We use a sample of firms reporting acquired IPR&D over the period of 1993 to 2007 with a matched group based on size and industry. Our results provide evidence that managers strategically use the IPR&D …

Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede

Accounting Faculty Publications

Based on an actual situation, this case explores the use of management accounting analysis in a difficult make-or-buy decision in the real world of humanitarian aid. An aid organization produces a specially designed, highly nutritious peanut butter medicine to save the lives of Haiti’s malnourished children. The challenge is deciding whether to source the peanuts from Haitian farmers and pay more or from foreign suppliers and pay less. Students perform both quantitative and qualitative cost-benefit, break-even, operating leverage, and product costing analysis. Performance measurement, incentive issues, short-term versus long-term thinking, micro and macroeconomics, and ethical issues are also considered. The …

Uniform Cpa Examination, An Overview Of The Cpa Exam And Resources To Help You Prepare, American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.

Big Theories In Small Places: Lean/Six Sigma In The Small To Medium Size Nonprofit – Can They Work?, John Lochner

School of Business Student Theses and Dissertations

There is an increasing emphasis by donors and the public towards accountability and demonstration of results in the nonprofit sector. Quantitative measures are increasingly expected from donors of the nonprofit organization, whether individuals or larger foundations, to demonstrate value and generate further support. As such, there have been many efforts to introduce practices of private sector management theory, specifically performance management theories, to the non-profit sector. Enterprise Performance Management, Business Process Management, Total Quality Management, Balanced Scorecard, and other programs of this type are all the trend to enable the more agile, responsive, effective organization. These initiatives have however focused …

Certain But Stable? A Diachronic Analysis Of Taxation In Ireland From 1970-2015, Ewan Alexander Macdonald, John Hogan, Brendan O'Rourke

Other

Certain but stable? A diachronic analysis of taxation in Ireland from 1970-2015

This paper explores the discursive development of taxation within budget speeches in Ireland from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically and what are the similarities and differences in the observable discourses? In answering these questions, this paper makes use of corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about word usage. It is expected, though not taken a priori, that …

Secular Authority: Economists In Irish Public Discourse, Joseph K. Fitzgerald, Brendan O'Rourke

Conference papers

This paper explores how the authority of Economics Experts has developed over time in Ireland. The identity of ‘expert’ serves as a powerful authority device for an individual’s discourse (Montgomery 2008). Although the definition of who is considered an expert has become broader and more inclusive (Collins and Evans 2007), the authority derived from the label of expert is usually reserved for Contributory Experts (Collins, Evans, and Weinel 2016). This authority has traditionally allowed such experts to engage with society from a position of authority and prestige that is not afforded to other societal actors. Such authority has been acknowledged …

In The Wake Of Disaster: Resilient Organizing And A New Path For The Future, A. Erin Bass

Management Faculty Publications

High-hazard organizations are unique due to their susceptibility to disasters that can have grave consequences not just for the organization, but also for stakeholders, the communities in which they operate and the environment. Though prominence is placed on understanding how high-hazard organizations avoid such events, how they create a new future when such an event does occur is underexplored. The purpose of this chapter, thus, is to investigate how organizations create a new future in the wake of a disaster through resilient organizing. Using an instrumental case study methodology, this study investigates how executives at BP, a high-hazard organization, embodied …

Strategies To Streamline The U.S. Army’S Acquisition Approval Process, Donald E. Schlomer, Douglas G. Campbell

International Journal of Applied Management and Technology

This qualitative single-case study explored strategies that senior U.S. Army Commanders could use to reduce the approval time for an acquisition category (ACAT) III need document in the Joint Capabilities Integrated Development System (JCIDS). Data came from historical documents and semistructured interviews of 30 ACAT III requirement writers and senior U.S. Army commanders with expertise in JCIDS. The conceptual framework was Goldratt’s theory of constraints. Miles, Huberman, and Saldana’s data analysis method was used to identify themes. Six themes emerged that yielded six possible strategies to reduce approval time: (a) define and implement an objective goal, (b) simplify the process …

Social Engineering Knowledge Measured As A Security Countermeasure, Christopher Artejus Sanders

Theses and Dissertations

Social Engineering has become a significant threat to the security of business, government, and academic institutions. As vulnerabilities to social engineering attacks increase, organizations must incorporate risk mitigation strategies to their portfolios of Information Systems Security Countermeasures (ISSC). The goal is to implement mitigation strategies that balance the cost of implementation, the privacy of employees, and the resulting expected costs of social engineering attacks. In this paper we develop an analytical model that calculates the total cost of protection, including the trade-off between the cost of implementing protection strategies and the resulting expected cost of social engineering attacks. We use …

The Impact Of Entrepreneurs' Characteristics On The Performance Of Venture Businesses, Janghoon Lee

MPA/MPP/MPFM Capstone Projects

In South Korea, venture businesses play a key role in commercializing new technology and revitalizing the economy. The Korean government implements various policies and supporting programs directly. Evaluating the possibility of future growth and selecting good venture business is very important for the effectiveness and efficiency of government programs supporting venture businesses.

There have been many studies aimed at finding the factors affecting the success of venture businesses, and entrepreneurs‟ characteristics are known as the major factor. In this study, the impact of entrepreneurs‟ characteristics on the performance of venture businesses is analyzed by using the survey data of 2,049 …

School Day Extension And Female Labor Supply: The Case Of The Dominican Republic, Patricia Mones

MPA/MPP/MPFM Capstone Projects

Since 2012 the Dominican education authorities have been transitioning the schools from a four-hour to an eight-hour per day schedule. As time spent in school is a proxy of childcare, the extension translates into a childcare cost reduction for participating families. Considering the long-studied relationship between childcare costs and mothers’ labor decisions, this study explores the effect of the implementation of the new school schedule on female labor supply both to the extensive and to the intensive margins in the Dominican Republic. Results suggest higher shares of students attending the new schedule within a municipal district are associated with a …

Is The Accruals Anomaly More Persistent In Firms With Weak Internal Controls?, Kanishk Kapur

CMC Senior Theses

In 1996, Sloan identified the accruals anomaly, in which the negative relationship between the accruals component of current earnings and subsequent stock returns can be exploited to generate excess returns. One would expect the accruals anomaly to dissipate and ultimately disappear as investors take advantage of the now-public information. However, nearly two decades later, it persists as one of the most prominent and contentious anomalies; its magnitude of current and future excess returns still remain controversial. The main reason for its persistence is that extreme accrual firms possess characteristics that are unappealing to most investors. These characteristics, which include insufficient …