Business Commons^™

Aicpa Technical Questions And Answers, As Of June 1, 2017, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Africa: The Management Education Challenge, Howard Thomas, Michelle P. Lee, Lynne Thomas, Alexander Wilson

Research Collection Lee Kong Chian School Of Business

The research evidence for this second volume of Africa: The Management Education Challenge is based primarily on around 40 in-depth, face-to-face, semi-structured interviews lasting about two to three hours. The interviewees were drawn from academia, business, media and government with expertise in management education.

Organisational Citizenship Behaviors Of Directors: An Integrated Framework Of Director Role-Identity And Boardroom Structure, Toru Yoshikawa, Helen Wei Hu

Research Collection Lee Kong Chian School Of Business

While directors’ task boundaries are usually ambiguous, some of their activities or behaviors clearly constitute their formal duties, whereas others are usually perceived as organizational citizenship behavior (OCB). Applying identity theory, we present a theoretical model that demonstrates one of the key drivers for directors to engage in OCB with a focus on their role identity. We argue that an individual director’s role identity is one of the key factors that motivate directors to engage in OCB. Furthermore, we propose that two board-level contingencies, board capital, and informal board hierarchy order, can moderate the effect of directors’ role-identity salience on …

Closed-Form Approximations For Optimal (R, Q) And (S, T) Policies In A Parallel Processing Environment, Marcus Ang, Karl Sigman, Jing-Sheng Song, Hanqin Zhang

Research Collection Lee Kong Chian School Of Business

We consider a single-item continuous-review (r, q) inventory system with a renewal demand process and independent, identically distributed stochastic lead times. Using a stationary marked-point process technique and a heavy-traffic limit, we prove a previous conjecture that inventory position and inventory on-order are asymptotically independent. We also establish closed-form expressions for the optimal policy parameters and system cost in heavy-traffic limit, the first of their kind, to our knowledge. These expressions sharpen our understanding of the key determinants of the optimal policy and their quantitative and qualitative impacts. For example, the results demonstrate that the well-known square-root …

Ceo Contractual Protection And Debt Contracting, Qiang Cheng, Xia Chen, Alvis K. Lo, Xin Wang

Research Collection School Of Accountancy

CEO employment agreements and severance pay agreements are prevalent among S&P1500 firms. While prior research has examined their impact on corporate decision from shareholders’ perspective, there is little research on their impact from debtholders’ perspective. We examine the effect on debt contracting of CEO contractual protection, in the form of employment agreements and severance pay agreements. We find that compared with other loans, loans issued by firms with CEO contractual protection contain more financial covenants, particularly performance covenants, are more likely to have performance pricing provisions, and have higher loan spreads. We further find that this effect increases with the …

Sharing Risk With The Government: How Taxes Affect Corporate Risk Taking, Alexander Ljungqvist, Liandong Zhang, Luo Zuo

Research Collection School Of Accountancy

Using 113 staggered changes in corporate income tax rates across U.S. states, we provide evidence on how taxes affect corporate risk-taking decisions. Higher taxes reduce expected profits more for risky projects than for safe ones, as the government shares in a firm's upside but not in its downside. Consistent with this prediction, we find that risk taking is sensitive to taxes, albeit asymmetrically: the average firm reduces risk in response to a tax increase (primarily by changing its operating cycle and reducing R&D risk) but does not respond to a tax cut. We trace the asymmetry back to constraints on …

Backpedaling Nugget Smugglers: A Facebook And News Article Thematic Analysis Of Chick-Fil-A Vs. Gay Marriage, Stacy M. Wiedmaier

Electronic Theses, Projects, and Dissertations

This study utilizes William Benoit’s Image Repair Theory to frame the dominant crisis communication strategies that fast food chain Chick-fil-A (CFA) employed before, during and after their CEO mixed his personal opinion on social issues with corporate policy in June 2012. The thematic analysis draws from three distinct data sets that include 3,900 Facebook comments posted by the general public on CFA’s social media page, 32 individual Atlanta Journal-Constitution news articles that address the debate and CFA’s public response to the crisis titled “Who We Are.” This thesis aims to identify both the dominant themes in Facebook posts and the …

Panel: Teaching And Research Directions For Business And Mis Programs, Keng L. Siau, Stacie Petter, Shu Schiller, Jacquelyn Ulmer

Management Information Systems Faculty Publications

The topic of this panel is “Teaching and Research Directions for Business and MIS Programs”. Higher education in the US is transforming and evolving rapidly. Declining state budget for public schools means that tuition fees may have to be correspondingly increase. The state funding is down by around 40% compared to fiscal 1980. In fact, it is headed for zero! The cost of higher education has surged more than 500% since 1985. Rising costs of higher education means Americans owe nearly $1.3 trillion in student loan debt. The average class of 2016 graduate has about $37k in student loan debt, …

Body Mass Index Associations Between Mother And Offspring From Birth To Age 18: The Fels Longitudinal Study, Stacie S. Swanton, Audrey C. Choh, Miryoung Lee, Lloyd L. Laubach, Jon K. Linderman, Stefan A. Czerwinski, Matthew J. Peterson

Health and Sport Science Faculty Publications

Background: Parental obesity is a known determinant of childhood obesity. Previous research has shown a strong maternal influence on body mass index (BMI) during infancy and early childhood.

Objectives: The purpose of this research was to investigate the BMI associations between mother and offspring from birth to age 18 years.

Methods: Participants were selected from the Fels Longitudinal Study. The current study sample includes 427 (215 mother/son and 212 mother/daughter) mother/child pairs. These pairs are repeatedly measured at multiple age groups in children, resulting in a total of 6,263 (3,215 mother/son, 3,048 mother/daughter) observations for data analysis. Inclusion criteria were …

Strategic Leadership Newsletter: Volume 3, Number 2, Larry M. Starr Phd

Leadership Doctorates Newsletter (Formerly Strategic Leadership Newsletter)

Strategic Leadership Newsletter reports information relevant to the Philadelphia University Doctoral Program in Strategic Leadership and its community including personal and professional events and accomplishments, new practices, research and opportunities, and suggestions. You are encouraged to forward the Newsletter to friends and colleagues to expand awareness and to brand yourself as a community member. You are also invited to recommend people or organizations to be added to the mailing list. Contact Strategic Leadership Newsletter by emailing [email protected] or the Editor [email protected].

Competing With Free: An Analysis Of The Effects Of Tennessee Promise On Freshman Enrollment In Four-Year Colleges And Universities, Vicki Clark

Doctoral Dissertations and Projects

In 2014, Tennessee’s governor, Bill Haslam, introduced Tennessee Promise - legislation that enabled Tennessee high school and home school graduates to attend two years of tuition-free higher education at qualifying institutions. In the fall of 2015, Tennessee’s four-year colleges and universities experienced a significant decline in freshman enrollment. This quantitative descriptive study uses the theories of human capital, social capital, and marketing service theory to examine the impact of free tuition on the college choice. Four hundred twelve Tennessee Promise students answered survey questions, demonstrating the impact of Tennessee Promise funds on their decision to attend college and on the …

Determining Perceptual Gaps Of Service Quality And Value In Higher Education: A Midwestern Bible College, Benjamin Mcintosh

Doctoral Dissertations and Projects

This doctoral research project examined perceptual gaps of service quality and value in the context of higher education. The researcher performed quantitative analysis of survey data gathered from students at a small, Midwestern Bible college. Students self-selected to participate in this research project and, using class status as an independent variable, were grouped as Freshman, Sophomore, Junior, or Senior. Additionally, based on the literature review, the researcher used the Access variable as the primary determinant of service quality and the Functional Value variable as the primary determinant of value. After an analysis of the data, it was determined that there …

Project Portfolio Management And Its Effect On Organizational Culture Through The Competing Values Framework, Brian Wiersma

Doctoral Dissertations and Projects

Project portfolio management (PPM) is a growing business practice and field of academic study, and is recognized for positively impacting return on investment (ROI), project success, and organizational performance. Despite this growth, there is inconsistent use of PPM, and minimal research examining a connection between PPM and organizational culture. The problem addressed was a lack portfolio management practice established for the allocation of human resources within a group of retail stores located in the Midwest. The purpose of this study was to examine the effect implementing PPM practice into the human resource allocation process has on the organizational culture. Utilizing …

The Impact Of National Cultural Orientations On Individual Absorptive Capacity In Maryland Smes, Megan Young Miller

Doctoral Dissertations and Projects

There is a growing need to understand the use of knowledge as a resource for small and medium sized firms (SMEs). SMEs are characteristically limited in their access to and possession of resources, forcing them to rely heavily on the ability to adjust to changes in market demands to stay competitive. The use of knowledge as a competitive resource is vital to SMEs and could prove a viable solution to the problem of discrepancies in competitive ability among SMEs and between SMEs and MNCs particularly when operating in global markets. The following quantitative survey methodology dissertation lends empirical support identifying …

Consignment Auction Liquidation In Canada: A Field Study, Marvin Lovett

Marketing Faculty Publications

This paper addresses an in-field experience utilizing the C.A.L.M. (The Consignment Auction Liquidation Marketing) Method of Mass Product Distribution in Canada. This form of mass product distribution is a nontraditional one, which was originally formally started in 1993 in the United States. This method of distribution targets various audiences distributing products including retailers, wholesalers, manufacturers and entrepreneurs.

The “marketing mix”, the four primary areas of marketing include distribution, which continues to provide opportunities for growth. Utilizing consignment auctions as an additional channel of distribution may provide such opportunities. However, the utilization of consignment auctions as an additional channel of distribution …

Effective Methods Of Marketing An On-Campus Resource To College Students, Samantha Gary

Graphic Communication

The problem this research it attempting to solve is how to market an on-campus resource to college students. Through conducting surveys, gathering research, reviewing case studies, and analyzing data, the author has found that the answer is to not to segment college students by major. It is more effective to figure out what a typical students’ needs are and address them by providing a solution to their problems. By strategically placing printed posters around campus that capitalized on student’s needs for study breaks and outlets to tap in to their ideas, the author found that more students respond to this …

Exchange Rate Misalignment Under Different Exchange Rate Regimes In Nigeria, Sunday N. Essien, Stephen O.U. Uyaebo, Babatunde S. Omotosho

CBN Journal of Applied Statistics (JAS)

This study examines the dynamics of naira real exchange rate (RER) during the period 2000Q1 – 2016Q1 as well as the extent to which it deviated from its long run equilibrium path. To achieve this, we adopt the Behavioural Equilibrium Exchange Rate (BEER) model approach and incorporate the effects of an endogenously determined breakpoint in the cointegrating vector of the RER model. We found empirical support for the existence of a long-run relationship between RER and its determinants that is subject to a structural break in 2011Q1. Also, model results showed that exchange rate policy, productivity and interest rate differentials …

Testing For The Stability And Persistence Of The Phillips Curve For Nigeria, Chuku Chuku, Johnson Atan, Felix Obioesio

CBN Journal of Applied Statistics (JAS)

In this study, we describe the problem of testing for the stability and persistence of the Phillips curve for Nigeria when there are nonstationarities in the marginal distribution of the regressors. We test for unknown break dates using the 𝑆𝑢𝑝𝐹,𝐴𝑣𝑔𝐹 and 𝐸𝑥𝑝𝐹 approaches. After reviewing the relevant asymptotic distribution theory we replicate Hansen’s fixed-regressor bootstraping scheme, which shows that Andrews’ tabulated critical values for the test statistics are oversized, and are not robust to the presence of nonstationarities in the marginal distribution of the regressors. In search of alternative bootstraping schemes, we experiment with the sieve, wild, and Rademacher schemes …

Testimony Of Dr. George H. Baker, Senior Advisor To The Congressional Emp Commission, George H. Baker Iii

School of Integrated Sciences - Faculty Scholarship

This is the script of testimony before the Federal Energy Regulatory Commission. It offers a vision for a future in which our electric power systems will be able to operate through or quickly recover from catastrophic failure due to electromagnetic pulse (EMP), cyber, and physical attacks. The scope of the term ‘EMP’ used in this testimony includes both naturally occurring solar storms and the more energetic man-made EMP hazards. The vision has been discussed with members of the electric power industry, and prominent EMP/cyber/physical protection advocates who find it to be supportable and actionable. The nature of EMP, cyber, and …

2017-June-01-Qcom Wildfires Project, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Information Technology, Revenues, And Profits: Exploring The Role Of Foreign And Domestic Operations, Sunil Mithas, Jonathan W. Whitaker, Ali Tafti

Management Faculty Publications

How does information technology (IT) enable firms to globalize their operations and achieve higher foreign profits? We use archival data for multinational firms publicly-traded in the United States for the years 1999 – 2006, and find indirect evidence for the role of IT to help firms achieve higher foreign profits through revenue growth rather than cost reduction. Our findings suggest that foreign responsiveness plays a more important role in generating foreign profits than does value chain structure. Our exploratory analyses for the effect of IT on domestic revenues and profits suggest some evidence for equalization of returns across foreign and …

Business Model: California Agriculture Marketing Agency, Mary M. Alameda, Emma L. Larson

Agricultural Education and Communication

The importance of creating a marketing agency specializing in agriculture is to bridge the gap between producers and consumers. The lack of transparency from the producer has created a torn industry causing the average consumer to be questioning his or her food, or simply not understanding the agricultural way of life. An agricultural marketing firm in California can represent and advocate for local businesses to start closing the producer to consumer gap.

The American farmer excels at many things, but lacks in public communications. Modern day farmers have been able to produce more food than ever despite fewer resources and …

The Nonprofit Nerd (June 2017), The Nonprofit Institute At Portland State University

The Nonprofit Institute Newsletter

What happens when a grant-maker and grant-writer learn evaluation together?

Jonathan Frochtzwaig and Deborah Vaughn were already acquainted when they came together last fall for our 2016 Professional Certificate in Nonprofit Program Evaluation. Young Audiences of Oregon and Southwest Washington was a past grant recipient from the Oregon Arts Commission. What did they learn from their experiences and from each other as they went through the training program together? Read on to find out!

Let the resources and insights we share in The Nonprofit Nerd inspire you to get your nerd on and find innovative ways to make research and …

On Self-Selection Biases In Online Product Reviews, Nan Hu, Paul A. Pavlou, Jie Zhang

Research Collection School Of Computing and Information Systems

Online product reviews help consumers infer product quality, and the mean (average) rating is often used as a proxy for product quality. However, two self-selection biases, acquisition bias (mostly consumers with a favorable predisposition acquire a product and hence write a product review) and underreporting bias (consumers with extreme, either positive or negative, ratings are more likely to write reviews than consumers with moderate product ratings), render the mean rating a biased estimator of product quality, and they result in the well-known J-shaped (positively skewed, asymmetric, bimodal) distribution of online product reviews. To better understand the nature and consequences of …

Attestation Engagements On Sustainability Information (Including Greenhouse Gas Emissions Information), June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Preparation, Compilation, And Review Engagements, June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Professional Standards As Of June 1, 2017, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Entrepreneurship For All?, Paulynne Castillo

Angelo King Institute for Economic and Business Studies (AKI)

No abstract provided.

Comparative Analysis Of Big Data Analytics Software In Assessing Sample Data, Soly Mathew Biju, Alex Mathew

Journal of International Technology and Information Management

Over the last few years, big data has emerged as an important topic of discussion in most firms owing to its ability of creation, storage and processing of content at a reasonable price. Big data consists of advanced tools and techniques to process large volumes of data in organisations. Investment in big data analytics has almost become a necessity in large-sized firms, particularly multinational companies, for its unique benefits, particularly in prediction and identification of various trends. Some of the most popular big data analytics software used today are MapReduce, Hive, Tableau and Hive, while the framework Hadoop enables easy …

The Chief Information Security Officer: An Exploratory Study, Erastus Karanja, Mark A. Rosso

Journal of International Technology and Information Management

The proliferation and embeddedness of Information Technology (IT) resources into many organizations’ business processes continues unabated. The security of these IT resources is essential to operational and strategic business continuity. However, as the large number of recent security breaches at various organizations illustrate, there is more that needs to be done in securing IT resources. Firms, through organizational structures, usually delegate the management and control of IT security activities and policies to the Chief Information Security Officer (CISO). Nevertheless, there seem to be a number of firms without a CISO and for the ones that do, there is little consensus …