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 …

2018 Funding Model For Public Universities, Commonwealth Of Kentucky. Council Of Postsecondary Education.

Faculty Senate Records

Funding Model for Public Universities issued by the Kentucky Legislature's Council on Postsecondary Education in 2018.

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 …

You Can Run But You Can’T Hide: The Advance Of Shareholder Activism, Kendall Greenberg

CMC Senior Theses

Shareholder activism has exploded in popularity since the turn of the century, due in large part to impressive relative returns generated by its major participants. The result has thus been a surge in assets invested in the category, to in excess of $170 billion today up from less than $3 billion in 2000 (Inglis 2015; Romito 2015). This influx of capital, in absolute dollars and pace of growth, has caused many to wonder whether activists truly create shareholder value and, if so, if the value generated is sustainable. Numerous studies of activist interventions prior to 2009 reveal significant stock price …

Employee And Coworker Idiosyncratic Deals: Implications For Emotional Exhaustion And Deviant Behaviors, Dejun Tony Kong, Violet T. Ho, Sargam Garg

Management Faculty Publications

By integrating conservation of resources and social comparison perspectives, we seek to investigate how employees’ own i-deals, independently from and jointly with their coworker’s i-deals, determine their emotional exhaustion and subsequent deviant behaviors. We conducted a field study (131 coworker dyads) focusing on task i-deals, and used Actor–Partner Interdependence Model and polynomial regression to test the hypotheses. We found that emotional exhaustion not only mediated the negative relationship between employees’ own task i-deals and deviant behaviors, but also mediated the positive relationship between upward social comparison of task i-deals (i.e., a coworker’s vs own task i-deals) and deviant behaviors. These …

Models For Decision-Making, Steven Cosares

Open Educational Resources

No abstract provided.

2018-Uh Alumna Haven Kindle Begins World Race, University School, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

University School Alumna, Haven Kindle, begins the World Race in September. Check out her journey via her blog at https://havenkindle.theworldrace.org/

2018-January-01-Rural Health Worker Of The Year, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2018-January-Faculty Member Patricia Mink Receives The Suellen Wilkenson Award.Pdf, College Of Arts And Sciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Faculty member Patricia Mink received the Suellen Wilkenson Best in Show award in the national juried exhibition Form, Not Function: Quilt Art at the Carnegie. The award was presented by the Carnegie Center for Art & History in New Albany, Indiana. The fiber work, entitled "Crazy" was initially produced as part of an ETSU Major RDC Research Grant.

For more information on the exhibition please follow this link: 
http://www.carnegiecenter.org/2018-form-not-function-quilt-art-carnegie/

The Effect Of Regulation On The Timeliness And Perceived Reliability Of Earnings Announcements, Robert Pawlewicz

Accountancy Faculty Publications

This paper examines the effect of regulations (i.e., the Sarbanes‐Oxley Act and Regulation G) on both the timing of earnings announcements and their relative informational role. I find that after the regulation of earnings announcements was instituted, firms began issuing less timely earnings announcements, and those announcements have become more important for shareholders. Ceteris paribus, after the regulations, firms have disclosed their fiscal year‐end announcements more than four days later than they had prior to regulatory changes. My results are robust to sensitivity analyses that control for concurrent earnings announcement disclosures and other changes instituted by the Sarbanes‐Oxley Act. Further, …

T&L Career Day Fall 2018 Agenda, University Of North Florida

Transportation & Logistics Program General Materials

This Agenda was created for the Transportation and Logistics Flagship Program at the University of North Florida.

Unf Transportation & Logistics Career Day 2018 Flyer, University Of North Florida

Transportation & Logistics Program General Materials

This flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.

Career Day Fall 2018 Powerpoint, University Of North Florida

Transportation & Logistics Program General Materials

This PowerPoint was created for the Transportation and Logistics Flagship Program at the University of North Florida.

T&L Spring 2018 Career Day, University Of North Florida

Transportation & Logistics Program General Materials

This Flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.

T&L Spring 2018 Career Day Information Powerpoint, University Of North Florida

Transportation & Logistics Program General Materials

This PowerPoint was created for the Transportation and Logistics Flagship Program at the University of North Florida.

Unf University Center Floor Plan 2018, University Of North Florida

Transportation & Logistics Program General Materials

This Flyer was created for the Transportation and Logistics Flagship Program at the University of North Florida.

นวัตกรรมระบบสารสนเทศเพื่อสนับสนุนการตัดสินใจในการจัดการฟาร์มกุ้งของเกษตรกรรายย่อยภายใต้กลุ่มสหกรณ์, ธนภัทร ยีขะเด

Chulalongkorn University Theses and Dissertations (Chula ETD)

วิทยานิพนธ์นี้มีวัตถุประสงค์เพื่อ 1) ศึกษาพฤติกรรมด้านสารสนเทศต่อการสนับสนุนการตัดสินใจในการจัดการฟาร์มกุ้งของเกษตรกรผู้เลี้ยงกุ้งรายย่อยภายใต้กลุ่มสหกรณ์ 2) พัฒนาต้นแบบนวัตกรรมระบบสารสนเทศเพื่อสนับสนุนการตัดสินใจในการจัดการฟาร์มกุ้ง 3) ศึกษาการยอมรับการใช้งานนวัตกรรม และ 4) การนำนวัตกรรมต้นแบบไปสู่เชิงพาณิชย์ โดยในการวิจัยนี้ใช้ระเบียบวิธีวิจัยแบบผสม โดยการวิจัยเชิงคุณภาพเพื่อศึกษาพฤติกรรมด้านสารสนเทศในการจัดการฟาร์มและสนับสนุนการตัดสินใจ และการวิจัยเชิงปริมาณเพื่อการศึกษาปัจจัยที่มีอิทธิพลต่อการประยุกต์ใช้เทคโนโลยีในการจัดการข้อมูลร่วมกันผ่านระบบออนไลน์ จากกลุ่มตัวอย่างเกษตรกรผู้เลี้ยงกุ้งจำนวน 90 ตัวอย่าง และการพัฒนาตัวแบบพยากรณ์ราคากุ้งเพื่อใช้สนับสนุนการวางแผนและตัดสินใจจากชุดข้อมูลราคากุ้งและข้อมูลทุติยภูมิที่เกี่ยวข้องย้อนหลัง 5 ปี (2557-2561) จำนวน 830 ชุดข้อมูล โดยใช้เทคนิคการวิเคราะห์ถดถอย และได้นำโมเดลพยากรณ์ราคากุ้งมาพัฒนาระบบวางแผนและสนับสนุนการตัดสินใจด้านการเงินและจัดการข้อมูลการเลี้ยงกุ้งผ่านโมบายแอพพลิเคชั่น จากนั้นได้ศึกษาการยอมรับการใช้งานและแนวทางการนำนวัตกรรมต้นแบบสู่เชิงพาณิชย์ ผลการศึกษาพบว่า 1) เกษตรกรผู้เลี้ยงกุ้งภายใต้กลุ่มสหกรณ์ใช้สารสนเทศในการวางแผนและสนับสนุนการตัดสินใจบนพื้นฐานของ 7 งานหลักคือ การเลือกแหล่งที่ตั้งของฟาร์ม การวางแผนธุรกิจเลี้ยงกุ้ง การจัดการบ่อเลี้ยง การจัดการกุ้ง การจัดการด้านการเงิน การจัดการฟาร์ม และการจัดการชุมชน สังคมหรือกลุ่มเกษตรกร และปัจจัยที่มีอิทธิพลต่อการใช้เทคโนโลยีในการจัดการข้อมูลร่วมกันผ่านระบบออนไลน์ของเกษตรกรผู้เลี้ยงกุ้ง พบว่า ความไว้วางใจซึ่งกันและกัน ความคาดหวังต่อความพยายาม อิทธิพลจากสังคม การสนับสนุนของทรัพยากร และอำนาจของผู้มีส่วนร่วม มีอิทธิพลต่อการยอมรับการใช้เทคโนโลยีที่ระดับ 51.4% 2) ผลการวิเคราะห์ข้อมูลเชิงสถิติเกี่ยวกับโมเดลพยากรณ์ราคากุ้งพบว่า ราคากุ้ง = -1759.426-1.066(ขนาดของกุ้ง)+9.881(อัตราเงินเฟ้อ)+11.135(ดัชนีราคาผู้ผลิต)-1.835(ดัชนีราคาผู้ผลิตภาคเกษตรกรรม) +1.863(อัตราแลกเปลี่ยนเงินตรา)+0.002(อัตราผลิตกุ้งขาวแวนนาไมรวม)-1.864(ราคาน้ำมันดีเซล)+42.448(ถ้าเป็นเดือนมกราคม)+53.286 (ถ้าเป็นเดือนกุมภาพันธ์)+30.325(ถ้าเป็นเดือนมีนาคม)+2.057(ถ้าเป็นเดือนเมษายน)-20.070(ถ้าเป็นพฤษภาคม)-10.085(ถ้าเป็นเดือนมิถุนายน)-3.180(ถ้าเป็นเดือนกรกฎาคม)-3.320 (ถ้าเป็นเดือนสิงหาคม)-11.835(ถ้าเป็นเดือนกันยายน)-30.390(ถ้าเป็นเดือนตุลาคม)-11.835(ถ้าเป็นเดือนพฤศจิกายน) ซึ่งปัจจัยดังกล่าวมีอิทธิพลต่อราคากุ้งร้อยละ 89.7 ที่ระดับความเชื่อมั่นร้อยละ 99 โดย โมเดลพยากรณ์ราคากุ้งนี้ได้นำมาพัฒนาเป็นโมบายแอพพลิเคชั่นเพื่อวางแผนและสนับสนุนการตัดสินใจทางด้านการเงินของผู้เลี้ยงกุ้งภายใต้ชื่อ Smart Aqua 3) จากการสอบถามทัศนคติจากกลุ่มตัวอย่างผู้ใช้งานนวัตกรรมต้นแบบจำนวน 30 ตัวอย่าง พบว่ามีความพึงพอใจต่อการใช้งานระบบในด้านความสามารถของระบบ ด้านเนื้อหา ด้านการออกแบบ ด้านความปลอดภัย ด้านการรับรู้ประโยชน์ของระบบ ด้านการสนับสนุนทรัพยากรและข้อมูล ทัศนคติต่อการใช้ และการยอมรับการใช้ในระดับพอใจมากและ 4) การให้ใช้สิทธิโดยไม่จำกัดแต่เพียงผู้เดียวเป็นรูปแบบที่เหมาะสมที่สุดในการนำนวัตกรรมต้นแบบสู่เชิงพาณิชย์ โดยคาดว่าจะใช้ระยะเวลาคืนทุน 3.5 ปี

The Influences Of Locus Of Control, Debt Overhang, And Framing On Saving For Retirement, Patrick Ilcin

Undergraduate Honors Thesis Collection

This study evaluates locus of control, debt overhang, and framing effects as potential drivers of retirement savings decisions. We use a hypothetical scenario administered through an online survey to analyze how much an individual will save for retirement. The study finds that individuals who measure as having an external locus of control (based off the Rotter I-E scale), contribute significantly less to their retirement savings than individuals with an internal locus of control. Interestingly, this study finds no significant relationship between debt overhang and initial contributions. To measure framing effects, participants were given the choice to change their initial contribution …

2018-Recent Graduate Of The Etsu Geosciences Department Receives Employment With Esri, Department Of Geosciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Recent graduate of the ETSU Geosciences Department, Victoria Anderson, receives employment as an ArcGIS Analyst with ESRI! After several rigorous phone interviews and the final site visit interview Tori received the GOOD NEWS regarding employment. Tori entered ETSU in 2015 and immediately went to work! She excelled academically completing numerous honors courses, appearing on the Dean’s List, and graduating with honors. Tori was very involved in GeoClub, volunteered for numerous outreach events, presented at the 2018 Appalachian Student Research Forum, 2018 American Association of Geographers co-presented at 2018 Southeastern Geological Society of America conferences and constantly worked to stay ahead …

2018-Dr. Brian Cross Named Fulbright Scholar, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

Dr. Brian Cross Named Fulbright Scholar

Dr. Brian Cross, associate professor and vice-chair of pharmacy practice, is the recipient of a Fulbright Scholarship award that has taken him to Ireland. Cross is spending several months overseas working with faculty at the Royal College of Surgeons in Ireland (RCSI).

The focus of his work will be interprofessional education and teaching others how to best provide team-based care. Cross was among six ETSU faculty and administrators to visit Ireland and Scotland last spring, serving as consultants and collaborators in interprofessional health care practice and education. The Fulbright award is allowing Cross to …

Disentangling Passion And Engagement: An Examination Of How And When Passionate Employees Become Engaged Ones, Violet T. Ho, Marina N. Astakhova

Management Faculty Publications

While anecdotal industry evidence indicates that passionate workers are engaged workers, research has yet to understand how and when job passion and engagement are related. To answer the how question, we draw from person-environment fit theory to test, and find support for, the mediating roles of perceived demands-abilities (D-A) fit and person-organization (P-O) fit in the relationships between passion and job engagement, and between passion and organizational engagement, respectively. Also, because the obsessive form of passion is contingency-driven, we answer the when question by adopting a target-similarity approach to test the contingent role of multi-foci trust in the obsessive passion-to-engagement …