Business Commons^™

Three Essays On Financial Collaboration In The Government And Nonprofit Sectors, Saerim Kim

Theses and Dissertations--Public Policy and Administration

The primary objective of this dissertation is to study the management of public and nonprofit resources and financial risk. Governments will be able to use its findings to continue to provide public services in collaboration with other sectors, including the nonprofit sector. Nonprofit financial self-sufficiency and sub-award grant mechanisms between the government and nonprofit sectors are two primary areas to be examined. This dissertation consists of three essays. The first investigates how the diversification of nonprofit revenue portfolios influences extreme revenue risks; the results show that the chance of extreme revenue loss increases when revenue sources are highly correlated to …

The Performance Implication Of Obsessive Work Passion: Unpacking The Moderating And Mediating Mechanisms From A Conservation Of Resources Perspective, Dejun Tony Kong, Violet T. Ho

Management Faculty Publications

Work passion is an important determinant of work performance. While harmonious work passion (HWP) shows its consistent predictive value, obsessive work passion (OWP) appears to have a mixed relationship with work performance. To address this puzzle, we integrate research on OWP and emotional exhaustion with conservation of resources (COR) theory. Specifically, we argue that OWP determines emotional exhaustion, whose relationship with work performance is attenuated by leader-member exchange (LMX). By conducting a field study with a sample of 262 U.S. employees, we found supportive evidence, even when controlling for psychological detachment from work. The findings somewhat reconcile the inconsistent results …

How Applying Instrumental Stakeholder Theory Can Provide Sustainable Competitive Advantage, Thomas M. Jones, Jeffrey S. Harrison, Will Felps

Management Faculty Publications

Instrumental stakeholder theory considers the performance consequences for firms of highly ethical relationships with stakeholders, characterized by high levels of trust, cooperation, and information sharing. While research suggests performance benefits, an obvious question remains: If instrumental stakeholder theory–based stakeholder treatment is so valuable, why isn’t it the dominant mode of relating to stakeholders? We argue that the existing instrumental stakeholder theory literature has three shortcomings that limit its ability to explain variance in performance. (1) Little theory exists around how instrumental stakeholder theory–based stakeholder management could provide sustainable competitive advantage. (2) The literature has largely neglected the potential downsides (i.e., …

Codification Of Statements On Auditing Standard, Numbers 122 To 133, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Easing Growing Pains: Supporting The Growth Of Small Businesses In The Philippines, Paulynne Castillo

Angelo King Institute for Economic and Business Studies (AKI)

In explaining the 2015 survey findings that the Philippines has the second to the lowest existing business rate in the ASEAN region, the Philippine Entrepreneurship Report, 2015-16 stated that “business operations become more burdensome as they grow due to the more restrictive regulations on large enterprises” (Velasco et al., 2017, p. 40). Established businesses, particularly firms operating in the formal sector, shoulder higher taxes and are subject to social security contributions, minimum wage, and industry-specific regulations (Velasco et al., 2017; Auriol, 2014).

Strengthening early-stage entrepreneurial activities and supporting their quest for expansion, however, require access to financial, legal, and public …

Three Essays On Ceo Risk Preferences, And Ability, Corporate Hedging Decisions, And Investor Sentiment, Sonik Mandal

Finance Theses & Dissertations

The derivative hedging research has looked at why firms and how firms hedge and if it increases value for their shareholders. In this dissertation we investigate the relation between CEO risk preferences and ability and whether if affects their hedging decisions and firm value.

In our first essay, we challenge the theory and previous empirical evidence that showed CEO risk preferences affects hedging. Using a sample of Fortune 500 firms and 5 years of panel data, and using inside debt (i.e., CEO pension and deferred compensation) and the CEO Vega and CEO Delta, as proxies of CEO risk preferences, we …

An Assessment Of The Sharing Economy And Its Policy Solutions Through The Lens Of Sustainability, Chloe An

Pomona Senior Theses

This senior thesis in environmental analysis explores the promise of sustainability of the sharing economy, its shortcomings from this positive potential, and possible policy solutions to help it reach its fullest, positive potential. At its core, the sharing economy enables shared access to goods and services that would otherwise sit in idle or underutilized capacity – popular platforms such as Uber, Lyft, Airbnb, and craigslist all fall within the sharing economy. By enabling affordable and convenient access to goods that would otherwise sit idle, the sharing economy encourages maximal use of a good that already exists rather than seeking out …

Preparing For Retirement: An Intervention With The Seventh-Day Adventist Pastors In Brazil, Paulo Gonçalves Coelho

Master's Theses

Problem

The future of retirement is an issue that has attracted the attention of governments and private entities worldwide. The period for retirement requires preparation during active professional life so that the resources or assets accrued and added to the Instituto Naacional do Seguro Social and Instituto Adventista de Jubilação e Assistência can be sufficient to meet the costs of living in the period of retirement.

The objective of this work is to awaken the interest in this issue, bring enlightenment and information for those who wish to prepare for retirement and encourage choice a balanced financial position or strengthen …

Not-For-Profit Entities Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Guide: Soc 2 Reporting On An Examination Of Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy, January 1, 2018, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Improving Physician Schedules By Leveraging Equalization: Cases From Hospitals In U.S., Pelin Damcı-Kurt, Minjiao Zhang, Brian Marentay

Faculty Articles

In this paper, we consider physician scheduling problems originating from a medical staff scheduling service provider based in the United States. Creating a physician schedule is a complex task. An optimal schedule must balance a number of goals including adequately staffing required assignments for quality patient care, adhering to a unique set of rules that depend on hospital and medical specialties, and maintaining a work-life balance for physicians. We study various types of physician and hospital requirements with different priorities, including equalization constraints to ensure that each provider will receive approximately the same number of a specified shift over a …

Bang For The Buck: Understanding Employee Benefit Allocations And New Venture Survival, Jake G. Messersmith, Pankaj C. Patel, Christopher Crawford

Department of Management: Faculty Publications

Providing employee benefits is costly for new ventures, yet offering such inducements is often essential to developing human capital. While a broad combination of employee benefits could yield synergistic effects, adopting a large number of benefits may not be feasible for resource constrained ventures. To ensure survival, while limiting misallocation of scarce resources towards benefits that have lower returns, entrepreneurs must be selective in choosing the benefits that generate the most ‘bang for the buck’. Our study assesses the effects of employee benefit offerings on venture survival odds. Based on a longitudinal sample of 1012 US-based ventures from the Kauffman …

Table Of Contents Jitim Vol 27 Issue 2, 2018

Journal of International Technology and Information Management

ToC JITIM vol 27 - 2, 2018

Should Agile Be Part Of Your Quality Management System?, Timothy C. Krehbiel, Dana P. Miller

Journal of International Technology and Information Management

Purpose: The purpose of this paper is to explore the role of Agile in Quality Management Systems.

Design/methodology/approach: This paper provides a brief history of Agile and compares it to the management theory of W. Edwards Deming. The authors then examine the strengths and weaknesses of Lean, Agile, and Six Sigma in relationship to the four components of Deming’s System of Profound Knowledge in order to clarify Agile’s role in contemporary Quality Management Systems. In addition to the existing literature, the authors draw extensively on their experiences and observations from more than 50 years of experience in IT …

An Examination Of The Impact Of Gender And Culture On Facebook Privacy And Trust In Guam, Sathasivam Mathiyalakan, George Heilman, Kevin K.W. Ho, Wai Law

Journal of International Technology and Information Management

Facebook, the world’s largest social network, allows users to develop a profile containing personal information. Users may choose privacy settings to control information access, but improper settings risk personal exposure. Several US studies examining gender differences in privacy management found that females have more privacy concerns. This study investigates gender differences in Facebook privacy settings among college students in Guam, a US territory whose ethnicity and culture differ from mainland US. Results show that neither gender trusts Facebook nor feels Facebook protects them. Significant differences in number and type of privacy settings indicate females are more security conscious. Gender differences …

Managing Employee Attitude For A Successful Information System Implementation: A Change Management Perspective, Smita Chaudhry

Journal of International Technology and Information Management

In the last three decades, there has been considerable advancement in the design of information systems used in organizations. Information systems facilitate critical organizational activities like recording and processing of business transactions, analyzing complex and large sets of data and generating management and executive level reports. However, their adoption is generally fraught with challenges because of the negative attitude of employees to the impending change in their work life. Taking into account the enormous investment of cost, time and effort in information system implementation, it is imperative for organizations to recognize and influence employee attitude from the very beginning to …

Not All Consumers Follow Suit: Information Choices And Effect Of Reviews, Seung Lee

Journal of International Technology and Information Management

Understanding the process of consumers' buying decisions is not intuitively obvious from the way it appears. Before we come up with any acceptable account of the process, we should learn more about consumers' traits as well as the characteristics of the goods or services they intend to purchase. The goal of this study is to establish the alignment of consumers' buying decisions with information choice and determine why consumers may or may not make buying decisions compatible with reviewer comments. To explain the reality of multiple consumer equilibria, the paper draws on the four information choice theories: inattentiveness, rational inattention, …

Assessing Learning Outcomes Of A Mooc Incorporated Into An On-Campus Management Information Systems Class, Manying Qiu, Yaquan Xu

Journal of International Technology and Information Management

Massive open source online course (MOOC) platform enables enterprises to introduce their new innovations and deliver basic knowledge to handle the new products. We incorporated an openSAP course into a management information systems (MIS) class. Students learned the latest development of SAP customer relationship management (CRM) solutions along with the SAP enterprise resource planning (ERP) business processes integration that they learned in the classroom. 46.2% of the students obtained Record of Achievement and Confirmation of Participation certificates, which is higher than the average success rate of MOOCs. More importantly, the students experienced a way of sustainable and lifelong learning.

The Impact Of Personal Privacy On The Acceptance Of Mobile Phone Technology: A Case Of Tanzanian Smes, Renatus Michael Mushi

Journal of International Technology and Information Management

The adoption of mobile technology has gained a serious attention in organizations and individuals. SMEs in the developing countries have hugely been relying on mobile phone technology in performing their activities. The main reasons for the popularity of mobile phones include their perceived low cost, less learning curve, mobility and its compatibility with the usage at the SMEs level as compared to the desktop computers. Despite existence on studies on adoption of mobile technology in different contexts, few of them have explicitly explored the way personal privacy can affect its acceptance to be used at the workplaces.

This study covers …

Table Of Contents Jitim Vol 27 Issue 1, 2018

Journal of International Technology and Information Management

Table of Contents JITIM volume 27, issue 1 - 2018

Essays In Commodities And Freight Markets, Nelson Yap

Dissertations and Theses Collection (Open Access)

Chapter 1: Structural Changes in Functional Curves: Estimation and Testing

Abstract: This paper considers the estimation and testing of structural changes in functional curves that occurs at an unknown date. The functional principal component analysis is applied to the random functional curves, decomposing them into interpretable simple latent functions and random scalars. We model the random scalars using a simple autoregressive model and test for a change in parameters that occur at an unknown date. This method is applied to the crude oil futures market to estimate and date possible structural breaks during OPEC announcement periods from 1984 to 2017.

Essay On Asset Pricing, Fei Gao

Dissertations and Theses Collection (Open Access)

We uncover a novel stock return predictor from the options market, the volume-weighted strike-spot price ratio (VWKS) across all traded option contracts. High (low) VWKS indicates that the mass of options volume on an underlying stock centers at the out-of-the-money region of call (put) options. Empirically, VWKS has positive and robust predictive ability for underlying returns after controlling for a long list of variables including known return predictors from the options market, stock illiquidity, and past stock returns, and has more persistent and stronger predictive power for stocks with higher information asymmetry and arbitrage costs. We also find that VWKS …

Three Essays On Corporate Finance, Yuan Zhuang

Dissertations and Theses Collection (Open Access)

My dissertation aims to better understand managers and financial analysts’ behavior, incentives, and constraints, as well as their impacts on firm decisions and financial markets. In Chapter 1, I show that peer firms play an important role in determining U.S. corporate cash saving decisions. Using an instrument variable identification strategy, I find that one standard deviation change in peer firms average cash savings leads to a 2.63% same-direction change in firm’s own cash savings, which exceeds the marginal effects of many previously identified determinants. The economic implications of such peer effects are large, which can significantly alter cash savings in …

Essays On The Determinants Of Success Of Crowdfunding Projects, Yee Heng Tan

Dissertations and Theses Collection (Open Access)

Crowdfunding is a method of raising funds to support a venture, typically by raising small amounts from a large number of investors (backers or patrons). This whole process is conducted on an online platform that facilitates interactions between project creators and potential contributors. We explore in the dissertation, the determinants of the success of crowdfunding projects. The first essay, using data from Kickstarter (the leading crowdfunding platform), explores how backers to a project are interconnected with other backers through their backing of common projects thus forming an implicit backer network. We find that backers that are in central positions within …