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Full-Text Articles in Business

A Multi-Objective Framework For Information Security Public Policy: The Case Of Health Informatics, Kane Smith Jan 2018

A Multi-Objective Framework For Information Security Public Policy: The Case Of Health Informatics, Kane Smith

Theses and Dissertations

Detailed holistic patient data is critical for healthcare organizations to better serve their patient populations. This information allows healthcare organizations to create a detailed and holistic record of a patient’s health. However, this large aggregation of personally identifiable patient data raises serious privacy and security concerns amongst patients. For this reason, patient concerns around the privacy and security of information retained by healthcare organizations must be addressed through the development of effective public policy. This research, therefore argues that any decision making process aimed at developing public policy dealing with patient data privacy and security concerns should not only address …

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Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2018

Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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Modelling And Forecasting Stock Price Movements With Serially Dependent Determinants, Rasika Yatigammana, Shelton Peiris, Richard Gerlach, David Edmund Allen Jan 2018

Modelling And Forecasting Stock Price Movements With Serially Dependent Determinants, Rasika Yatigammana, Shelton Peiris, Richard Gerlach, David Edmund Allen

Research outputs 2014 to 2021

The direction of price movements are analysed under an ordered probit framework, recognising the importance of accounting for discreteness in price changes. By extending the work of Hausman et al. (1972) and Yang and Parwada (2012),This paper focuses on improving the forecast performance of the model while infusing a more practical perspective by enhancing flexibility. This is achieved by extending the existing framework to generate short term multi period ahead forecasts for better decision making, whilst considering the serial dependence structure. This approach enhances the flexibility and adaptability of the model to future price changes, particularly targeting risk minimisation. Empirical …

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Understanding Chinese Cultural Tourists: Typology And Profile, Ganghua Chen, Songshan (Sam) Huang Jan 2018

Understanding Chinese Cultural Tourists: Typology And Profile, Ganghua Chen, Songshan (Sam) Huang

Research outputs 2014 to 2021

This study aims to offer a clear and up-to-date typology and profile of Chinese cultural tourists in mainland China following the framework based on cultural centrality and depth of cultural experience. Using a sample of mainland Chinese tourists (n = 656) at three cultural attractions in Guangzhou, China, a typology of Chinese cultural tourists (namely casual, sightseeing, purposeful, serendipitous, and incidental) was developed and trip characteristics (e.g. prior knowledge, time spent to get to know the site before visit, change in knowledge, and on-site activities) and sociodemographics of each segment were also examined. In addition, slight differences are found between …

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Theoretical And Empirical Differences Between Diagonal And Full Bekk For Risk Management, David E. Allen, Michael Mcaleer Jan 2018

Theoretical And Empirical Differences Between Diagonal And Full Bekk For Risk Management, David E. Allen, Michael Mcaleer

Research outputs 2014 to 2021

The purpose of the paper is to explore the relative biases in the estimation of the Full BEKK model as compared with the Diagonal BEKK model, which is used as a theoretical and empirical benchmark. Chang and McAleer et al., 2017 show that univariate GARCH is not a special case of multivariate GARCH, specifically, the Full BEKK model, and demonstrate that Full BEKK, which, in practice, is estimated almost exclusively, has no underlying stochastic process, regularity conditions, or asymptotic properties. Diagonal BEKK (DBEKK) does not suffer from these limitations, and hence provides a suitable benchmark. We use simulated financial returns …

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The Impact Of Coping Strategies On Occupational Stress And Turnover Intentions Among Hotel Employees, Songshan (Sam) Huang, Robert Van Der Veen, Zhenchun Song Jan 2018

The Impact Of Coping Strategies On Occupational Stress And Turnover Intentions Among Hotel Employees, Songshan (Sam) Huang, Robert Van Der Veen, Zhenchun Song

Research outputs 2014 to 2021

This study examined the impact of problem solving, social support and avoidance as coping strategies on occupational stress and turnover intentions among hotel employees. Using a sample of 455 employees from seven hotels in Shandong Province, China, the study found that problem solving as a coping strategy predicts lower levels of occupational stress. Both social support and avoidance strategies were found to increase occupational stress instead. Occupational stress was positively correlated with hotel employees’ intentions to leave and the study furthermore clarified the role of occupational stress as an important mediator in the relationship between coping strategies and turnover intentions. …

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Assessing The Interplay Between Crowdfunding And Sustainability In Social Media, Christofer Laurell, Christian Sandstrom, Yuliani Suseno Jan 2018

Assessing The Interplay Between Crowdfunding And Sustainability In Social Media, Christofer Laurell, Christian Sandstrom, Yuliani Suseno

Research outputs 2014 to 2021

This paper aims to assess the degree to which sustainability-oriented dimensions are integrated within the public discourse on crowdfunding in social media. Utilizing Social Media Analytics (SMA), we track discussions on crowdfunding in user-generated content published in social media. Based on an empirical material of 141,754 user-generated content, we identify 308 entries (0.21 percent) explicitly or implicitly relating to sustainability and 80 percent of these 308 entries came from professional actors. In this material, 37 sustainability-oriented campaigns are identified and 26 of them (70 percent) received one entry. Taken together, this paper adds to previous literature by assessing and describing …

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Do Nonparametric Measures Of Extreme Equity Risk Change The Parametric Ordinal Ranking? Evidence From Asia, Robert J. Powell, Duc H. Vo., Thach N. Pham Jan 2018

Do Nonparametric Measures Of Extreme Equity Risk Change The Parametric Ordinal Ranking? Evidence From Asia, Robert J. Powell, Duc H. Vo., Thach N. Pham

Research outputs 2014 to 2021

There has been much discussion in the literature about how central measures of equity risk such as standard deviation fail to account for extreme tail risk of equities. Similarly, parametric measures of value at risk (VaR) may also fail to account for extreme risk as they assume a normal distribution which is often not the case in practice. Nonparametric measures of extreme risk such as nonparametric VaR and conditional value at risk (CVaR) have often been found to overcome this problem by measuring actual tail risk without applying any predetermined assumptions. However, this article argues that it is not just …

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Disability, Hospitality And The New Sharing Economy, Kathy Boxall, Julie Nyanjom, Janine Slaven Jan 2018

Disability, Hospitality And The New Sharing Economy, Kathy Boxall, Julie Nyanjom, Janine Slaven

Research outputs 2014 to 2021

Purpose: This paper aims to explore the place of disabled guests in the new world of hotel and holiday accommodation shaped by the sharing economy. Design/methodology/approach: The paper uses Levitas’s (2013) Utopia as Method as a methodological tool to develop the hypothetical future scenarios, which are used to explore the place of disabled guests in peer-to-peer holiday accommodation. Findings: Analysis of the hypothetical scenarios suggests that without state intervention, the place of disabled guests in both traditional hotels and peer-to-peer holiday accommodation is far from secure. Research limitations/implications: This is a new area and the authors’ discussion is therefore tentative …

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Towards An Improved Typology Approach To Segmenting Cultural Tourists, Ganghua Chen, Songshan (Sam) Huang Jan 2018

Towards An Improved Typology Approach To Segmenting Cultural Tourists, Ganghua Chen, Songshan (Sam) Huang

Research outputs 2014 to 2021

This study aims to improve the cultural tourist typology methodology that uses cultural centrality and depth of cultural experience in its framework. Using a sample of Chinese tourists in Macau (n = 595) collected via questionnaire surveys, the study confirmed the determination effect of cultural centrality on depth of cultural experience. Subsequently, the study demonstrated an improved approach that eliminates such a determination effect in typology identification. Compared to McKercher's () approach, the improved typology presents a balanced segmentation of cultural tourists and distinguishes the segments more clearly in their sociodemographic characteristics. The improved typology generated more meaningful practical implications.

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Efficiency And Risk In Sustaining China’S Food Production And Security: Evidence From Micro-Level Panel Data Analysis Of Japonica Rice Production, Chengjun Wang, Zhaoyong Zhang, Ximin Fei Jan 2018

Efficiency And Risk In Sustaining China’S Food Production And Security: Evidence From Micro-Level Panel Data Analysis Of Japonica Rice Production, Chengjun Wang, Zhaoyong Zhang, Ximin Fei

Research outputs 2014 to 2021

Sustainable food production and food security are always challenging issues in China. This paper constructs a multi-element two-level constant-elasticity-of-substitution (CES) model to assess technological progress in, and its contribution to, japonica rice production in China. The results show that the speed of technological progress in the production of japonica rice on average was 0.44% per annum in 1985–2013, and technological progress has contributed significantly to the growth of japonica rice production in China. Robustness checks show that the results appear to be sensitive to which sub-sample is used. Labour and some other inputs are found to be significant but negative, …

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An Integrated Approach To Improving Rural Livelihoods: Examples From India And Bangladesh, Barry Croke, Wendy Merritt, Peter Cornish, Geoffrey J. Syme, Christian H. Roth Jan 2018

An Integrated Approach To Improving Rural Livelihoods: Examples From India And Bangladesh, Barry Croke, Wendy Merritt, Peter Cornish, Geoffrey J. Syme, Christian H. Roth

Research outputs 2014 to 2021

This paper presents an overview of work in West Bengal, Andhra Pradesh and SW Bangladesh through a series of projects from 2005 to the present, considering the impact of farming systems, water shed development and/or agricultural intensification on livelihoods in selected rural areas of India and Bangladesh. The projects spanned a range of scales spanning from the village scale (∼  1 km2) to the meso-scale (∼  100 km2), and considered social as well as biophysical aspects. They focused mainly on the food and water part of the food-water-energy nexus. These projects were in collaboration with a …

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The Image Of India As A Travel Destination And The Attitude Of Viewers Towards Indian Tv Dramas, Usep Suhud, Gregory B. Willson Jan 2018

The Image Of India As A Travel Destination And The Attitude Of Viewers Towards Indian Tv Dramas, Usep Suhud, Gregory B. Willson

Research outputs 2014 to 2021

For a few decades now, various television stations in Indonesia have been broadcasting foreign drama series including those from a range of Asian countries, such Korea, India, Turkey, Thailand and the Philippines . This study aims to explore attitude towards Asian drama in those countries and the destination image of the country where the drama emanates from as perceived by the audiences. This study applied a mixed-methodology approach in order to explore particularly attitudes towards foreign television drama productions. There is a paucity of study exploring the attitudes of audiences towards Indian television dramas and a limited study focussing on …

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Collaboration And The Emerging Craft Brewing Industry: An Exploratory Study, Alonso Duarte, Nevil Alexander, Seamus O'Brien Jan 2018

Collaboration And The Emerging Craft Brewing Industry: An Exploratory Study, Alonso Duarte, Nevil Alexander, Seamus O'Brien

Research outputs 2014 to 2021

In adopting various elements associated with the theory of collaboration, this exploratory study investigates collaboration in the context of predominantly micro- and small craft breweries. The findings revealed that collaboration within other brewers helped increase product quality, gain basic knowledge of new recipes, and enhance strategic knowledge about the industry. The applicability of the elements related to the theory of collaboration was confirmed. For instance, the element of stakeholders of a problem domain was aligned with the notion that craft brewery operators’ actions, including collaboration, can have significant impacts on the problem domain that brought them together

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A Comparison Of Information Technology Mediated Customer Services Between The U.S. And China, Suhong Li, Hal Records, Robert Behling Jan 2018

A Comparison Of Information Technology Mediated Customer Services Between The U.S. And China, Suhong Li, Hal Records, Robert Behling

Information Systems and Analytics Department Faculty Journal Articles

Information technology mediated customer service is a reality of the 21st century. More and more companies have moved their customer services from in store and in person to online through computer or mobile devices. Using 442 responses collected from one USA university (234 responses) and two Chinese universities (208 responses), the study investigates customer preferences over two service delivery models (either in store or online) on five types of purchasing (retail, eating-out, banking, travel and entertainment) and their perception difference in customer service quality between those two delivery models in the U.S. and China. The results show that the majority …

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Residents’ Perceptions Of Geotourism In Qeshm Island Unesco Global Geopark, Iran, Shahrzad Khodayar Jan 2018

Residents’ Perceptions Of Geotourism In Qeshm Island Unesco Global Geopark, Iran, Shahrzad Khodayar

Theses: Doctorates and Masters

While much scholarly attention has explored the impacts of tourism behaviour on a destination, little is known about the effects of geotourism activities on host communities. Geotourism is a type of tourism based on geological features. It has been variously defined as a tourism with a ‘geological’ or ‘geographical’ orientation. This study addresses this gap in the literature by exploring residents’ perceptions of the impacts of geotourism development in the Qeshm UNESCO Global Geopark in the Persian Gulf in Iran. Qeshm Geopark has a sensitive environment as well as a strict traditional culture and it receives about 3 million visitors …

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Individual And Organizational Culture Predictors Of Participation In Training And Development Activities Among Student Affairs Professionals, Andrea Adams-Manning Jan 2018

Individual And Organizational Culture Predictors Of Participation In Training And Development Activities Among Student Affairs Professionals, Andrea Adams-Manning

UNF Graduate Theses and Dissertations

Organizational culture substantially impacts employee motivation, employee behavior, and employee participation in professional development activities. In the field of Student Affairs, it is critical for employees to regularly participate in professional development activities to stay up-to-date with understanding today’s students’ needs and meeting federal and state demands. This study examined what individual and organizational culture factors predict participation in professional development activities among student affairs professionals at higher education institutions. For this study, 354 participants from various public and private institutions were emailed an anonymous web-based survey. Field theory served as the theoretical foundation giving perspective as to how external …

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The Perceptions Of Nonprofit Arts And Culture Organization Leaders Regarding Their Role In K-12 Arts Education, Alarie A. Gibbs Jan 2018

The Perceptions Of Nonprofit Arts And Culture Organization Leaders Regarding Their Role In K-12 Arts Education, Alarie A. Gibbs

UNF Graduate Theses and Dissertations

The present study posed two research questions. Because of limited research regarding leadership in arts and culture organizations, the background question to contextualize the study was: How do nonprofit arts and culture leaders in the Jacksonville, Florida, metropolitan area perceive their roles within their organizations? The foreground question was: How do leaders of nonprofit arts and culture organizations in the Jacksonville, Florida, metropolitan area understand their roles in providing underserved K-12 students access to and opportunity for arts education? The research questions warranted a qualitative research design using semi-structured, in-depth interviews. The review of the literature documented the importance of …

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Rhetoric And Authority In A Polarized Transition: The Development Of China’S Stock Market, Yuan Li, Sandy E. Green, Paul M. Hirsch Jan 2018

Rhetoric And Authority In A Polarized Transition: The Development Of China’S Stock Market, Yuan Li, Sandy E. Green, Paul M. Hirsch

School of Economics and Business Administration Faculty Works

How do actors in positions of authority attempt to justify their right to rule while introducing controversial institutional practices that potentially delegitimate their authority? China’s reform leaders have found themselves in a legitimacy conundrum when they established and developed the stock market, yet have been able to assert a central role for the party-state in managing the stock market. Using a critical rhetorical perspective, we analyze how actors use “rhetorical genres,” that is, argumentation and narration with differing content and style, to construct new roles of the speaker and speaker–audience relationships that imply new bases of authority, and how these …

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Driving Towards Sustainability: A Case Study Of The Facilitators And Inhibitors Of Electrifying Drive Tourism Within The United States National Park System, Amanda Templeton Jan 2018

Driving Towards Sustainability: A Case Study Of The Facilitators And Inhibitors Of Electrifying Drive Tourism Within The United States National Park System, Amanda Templeton

Electronic Theses and Dissertations

Drive tourism has proven to be a popular sub-sector of the tourism industry, given its ability to offer tourists a substantial amount of flexibility and sense of freedom in determining what destinations to explore. Few studies have examined the future of the drive tourism with consideration to changing technologies and growing awareness to the impact of carbon emissions and Green House Gasses. Research has recently begun to examine the ecological consequences of park transportation systems. Some of these problems can be seen within the United States National Park System (NPS), as various park units are experiencing problems related to infrastructure …

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An Integrated Lean Supply Chain Framework For U.S. Hospitals, Subhajit Chakraborty, Jorge A. Gonzalez Jan 2018

An Integrated Lean Supply Chain Framework For U.S. Hospitals, Subhajit Chakraborty, Jorge A. Gonzalez

Management Faculty Publications

We apply a lean supply chain framework to the healthcare industry in the U.S., drawing support from lean systems philosophy. We conceptualize a view of the U.S. healthcare ecosystem that places a hospital and its admitted patients at the center and describes how all entities inside and outside the hospital work can implement lean principles to improve patients' quality care. This application depicts how a holistic consideration of hospital resources available in both the internal and external supply chain would increase the optimal use of such resources and ultimately serve patients. We offer propositions suggesting that an integrated supply chain …

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If I Share What I Know, Will You Listen? The Role Of Personality And Rewards In Information Sharing And Group Decision Making, Janice Super, Pingshu Li, Ghadir Ishqaidef, James P. Guthrie Jan 2018

If I Share What I Know, Will You Listen? The Role Of Personality And Rewards In Information Sharing And Group Decision Making, Janice Super, Pingshu Li, Ghadir Ishqaidef, James P. Guthrie

Management Faculty Publications

The authors examine underlying motivations for individuals to share information during a group decision making exercise. Focusing on two specific types of motivation: epistemic and prosocial, the study looks at both innate tendencies towards information sharing and the effect of a particular situational cue: group performance-based pay. Using a model called “Motivated Information Processing in Groups” (MIPG), the study examines the effect of group rewards on individual motivations to share unique information (prosocial motivations), as well the groups’ overall motivation to listen, consider, and deeply process that information (epistemic motivations). The authors find that, while some people are innately prone …

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Long-Run Linkages Of Asean+3 Floating Currencies, Cesar C. Rufino Jan 2018

Long-Run Linkages Of Asean+3 Floating Currencies, Cesar C. Rufino

DLSU Business & Economics Review

The extent with which currencies of the expanded ASEAN grouping commonly known as the ASEAN+3 have attained long-run currency linkages—an important requisite for an eventual monetary integration—is the main focus of this study. High-frequency interbank call rates (nominal exchange rate vis-à-vis the US dollar) data on seven floating currencies of the region with sufficient historical time series covering the period of 1998 to 2012 (weekly: January 7, 1998, to December 26, 2012—average of bid and ask rates on Wednesdays) constitute the primary database of the study. The goal is to establish through cutting-edge econometric procedures three crucial outcomes: the bilateral …

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Asean Bond Market Integration: What Drives Cross-Border Bond Investment In Asean?, Angelo Taningco Jan 2018

Asean Bond Market Integration: What Drives Cross-Border Bond Investment In Asean?, Angelo Taningco

DLSU Business & Economics Review

Bond market integration in the Association of Southeast Asian Nations (ASEAN) appears to be relatively low or weak especially in terms of intraregional bond investment despite the robust growth in bond market size in recent years and policy initiatives in support of developing bond markets in the region. This paper aims to contribute to the literature on ASEAN financial integration by providing empirical evidence and policy insights on what can help boost intra-ASEAN bond investment. Using panel regression following a gravity model framework and spanning five major ASEAN member countries—Indonesia, Malaysia, the Philippines, Singapore, and Thailand—over the 2001–2014 period, this …

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Testing The Assumptions Of Slippery Slope Framework On Tax Compliance: Evidence From Nigerian Smes, Augustine Ayuba, Natrah Saad, Zaimah Zainol Ariffin Jan 2018

Testing The Assumptions Of Slippery Slope Framework On Tax Compliance: Evidence From Nigerian Smes, Augustine Ayuba, Natrah Saad, Zaimah Zainol Ariffin

DLSU Business & Economics Review

This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partial Least Squares Structural Equation Modeling (PLS – SEM) further supported the framework in analyzing the data of this study. The findings reveal that perceived corruption along with perceived service orientation strongly interact each other in expounding the paradox surrounding tax compliance.

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Market Ambiguity And Individual Investor Information Demand, Rajib Hasan, Abdullah Kumas, Joyce Van Der Laan Smith Jan 2018

Market Ambiguity And Individual Investor Information Demand, Rajib Hasan, Abdullah Kumas, Joyce Van Der Laan Smith

Accounting Faculty Publications

We examine whether ambiguity in the market leads to an increase in information demand by individual investors. Drawing on the asset-pricing model proposed by Mele and Sangiorgi (2015), which incorporates market ambiguity, we measure individual information demand using daily Google searches and measure market ambiguity using a metric based on the market trades of institutional investors. We find that individual investors increase their information demand during periods of greater market ambiguity. We also provide evidence that information demand from individual investors spikes around earnings announcement days primarily when market uncertainty is driven by net-selling activity. Overall, these results suggest that …

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A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith Jan 2018

A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith

Accounting Faculty Publications

This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004–2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or low earnings …

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Anticipation And Reaction To Going Concern Modified Audit Opinions By Sophisticated Investors, Marshall A. Geiger, Abdullah Kumas Jan 2018

Anticipation And Reaction To Going Concern Modified Audit Opinions By Sophisticated Investors, Marshall A. Geiger, Abdullah Kumas

Accounting Faculty Publications

The purpose of this paper is to examine whether institutional investors (i) anticipate a distressed firm's receipt of a first‐time going‐concern modified audit opinion, and (ii) react to a first‐time going‐concern modified opinion by engaging in abnormal net selling of firm shares. Using a proprietary database of US institutional investor trades, we find that institutional investors are net sellers of first‐time going‐concern opinion firms beginning 6 months before the release of the report and remain net sellers through the subsequent 3 months. We also find that the severity of the reasons auditors modify their opinions is associated with increased trading …

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The Association Between Audit Fees And Accounting Restatement Resulting From Accounting Fraud And Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, Brandon B. Lee Jan 2018

The Association Between Audit Fees And Accounting Restatement Resulting From Accounting Fraud And Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, Brandon B. Lee

Accounting Faculty Publications

Restatements of financial reporting arise from many sources including changes in accounting rules, changes in reporting entity, accounting errors, and fraud (or “irregularities”). Theory predicts that audit effort (measured by audit fees) and financial report restatements should be negatively associated because more audit effort means that auditors should be more likely to find errors or other issues that could lead to later restatement (Shibano 1990; Matsumura and Tucker, 1992; Lobo and Zhao, 2013). However, other studies have found either a positive association or no association between audit fees and subsequent restatements (Kinney et al., 2004; Stanley and DeZoort, 2007; Cao …

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A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith Jan 2018

A Study Of Long-Lived Asset Impairment Under U.S. Gaap And Ifrs Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, Joyce Van Der Laan Smith

Accounting Faculty Publications

This paper explores whether differences in accounting standards influence reporting behavior within the U.S. institutional environment where both IFRS and U.S. GAAP are used for reporting purposes. We focus on the accounting for impairment of long-lived assets, an area where significant differences exist between U.S. GAAP and IFRS. We identify all U.S.-listed firms who have recognized long-lived asset impairment losses during the 2004 to 2012 period. From these firms, we identify firms following IFRS, then develop a matched sample of U.S. GAAP firms, using a propensity score matching procedure. We examine the relation between impairment loss and unexpectedly high or …

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