Business Commons^™

Voluntary Fair Value Disclosures Beyond Sfas 157’S Three-Level Estimates, Sung Gon Chung, Beng Wee Goh, Jeffrey Ng, Kevin Ow Yong

Research Collection School Of Accountancy

Some firms voluntarily make disclosures about the controls and processes in place to ensure the reliability of fair value estimates. Consistent with these disclosures being driven by management’s concerns about the reliability of their SFAS 157 estimates, we find that firms with more opaque estimates are more likely to provide such disclosures. We then examine whether these disclosures increase the reliability of fair value estimates. We find that they are associated with higher market pricing and lower information risk for Level 3 estimates. Further analyses of the contents of the reliability disclosures reveal that the following are particularly important to …

Conditional Conservatism And Debt Versus Equity Financing, Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo, Yen H. Tong

Research Collection School Of Accountancy

Extant research suggests that conditional conservatism reduces information asymmetry between a firm and its shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information asymmetry differentially for shareholders and debtholders. We use the setting of a firm's choice between equity versus debt when it seeks a significant amount of external financing to examine this research question. We find that when firms raise a significant amount of external financing, the use of equity (versus debt) increases with the level of conservatism. We also find that the reduction in cost of equity associated with conservatism …

The Economic Impact Of The Huron River, Grand Valley State University, Paul Isely, Christian Glupker, Erik E. Nordman, Julie M. Cowie, Hailey Lamay

Other Faculty Publications

The Huron River and Huron River Water Trail are estimated to have the following economic impact on the five-county region in which they are located:

• $53.5M in annual economic output, which is the sum of $29.9M in direct spending and $23.6M in indirect and induced spending
• 641 local jobs added to the region
• $628M in added property value
• $150M in annual environmental value
• 2.6M visitor days

2017-03-08 Making Data Great Again: The 411 On Fte Ratios, Morehead State University. Faculty Senate.

Faculty Senate Records

A power point presentation titled "Making Data Great Again: The 411 on FTE Ratios" from March of 2017.

2017-March-01-Caroline Drury, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Green Markets: An Experimental Analysis Of Technology And Policy, Nick Busko, Matthew J. Mcmahon

Economics & Finance Faculty Publications

This paper compares the effects of technology innovation and pricing policy in green markets on the provision of the public good. We extend the standard model of impure public goods to draw a distinction between green goods and green services, which are both subsets of impure goods. The motivating example of a green good with a price policy is a consumer installing a subsidized solar panel on her roof, while that of a green service is a consumer paying a surcharge for green electricity generated by her utility company. Experimentally, subjects face several sequential allocation decisions designed to mirror the …

Household Life Cycle As A Segmentation Approach For Major Professional Sports Teams, Jacob S. Watkins

Undergraduate Distinction Papers

As entertainment and leisure market offerings increase, major professional sports teams need different approaches to segmenting consumers. Household life cycle represents an approach to segmenting. Using data from one major professional sports team, the household life cycle is found to have a relationship with purchase of different season ticket packages. Major professional sports team managers should offer different types of ticket packages to different segments of the household life cycle.

Continuous Auditing: A New Instrument In The Cfo’S Toolbox, Clarence Goh

Research Collection School Of Accountancy

In the past decade, rapid technological developments have led to the widespread adoption of enterprise resource planning systems. These ERP platforms not only allow different functional areas of a business to share data, but also enable businesses to generate financial information in real time.Such developments have fundamentally altered how businesses operate, and present both challenges and opportunities for CFOs and auditors.That’s because traditional audit methods have, to a significant extent, not kept up with these developments. Many audit procedures that are used today remain manual in nature, and are often costly in terms of both time and money. To a …

Athleta: How Innovation Can Work With Marketing, Francesca Schorer

Graphic Communication

The purpose of this study was to benchmark the branding methods utilized by the athletic wear brand, Athleta, as compared to its competitors in the athletic apparel industry. Once the benchmark methods have been identified, I would recommend that Athleta implement them into their current marketing channels. There was in-depth research done upon the overall industry environment that Athleta is operating in, recent trends and innovations done by their competitors, and the innovations that are being done by Athleta itself. There were also multiple interviews conducted with an Athleta employee to gain deeper insight into the brand as well as …

Exploring The Utility Of Mindfulness And Self-Regulation Assignments For Business Students, Michael T. Roberson

EKU Faculty and Staff Scholarship

There are a number of personal habits, disciplines, and activities that are associated with success for both college students and business professionals. Goal-setting, concentration and focus, and the ability to delay gratification have long been known to be key factors. More recent research has shown that mindfulness, self-assessment, and self-regulation are also important to success. However, today’s world poses serious, new challenges to the student or professional who wishes to think and learn effectively and to achieve his/her goals.

Previously, a Learning Academy was created to lead volunteer students through a series of self-assessments, worksheet exercises, personal reflections, and group …

Religion-Motivated Enterprises In The Marketplace: A Macromarketing Inquiry, Thomas A. Klein, Gene R. Laczniak, Nicholas J. C. Santos

Marketing Faculty Research and Publications

This exploratory essay identifies and examines a variety of religiously affiliated or inspired enterprises operating in otherwise secular marketplaces. While explicitly recognizing that some marketplace manifestations of religion can be controversial, even dysfunctional, it argues for the evident macromarketing relevance of this project. The approach for analyzing what this paper refers to as “religion-motivated enterprises” (RMEs) consists of (1) a nominal classification scheme to illustrate and categorize the diversity of RME examples; (2) some foundational principles shared among major faith traditions that provide a basis for an RME ethos; and (3) basic propositions that, with future empirical testing, may explain …

Location Matters: Geospatial Policy Analytics Over Time For Household Hazardous Waste Collection In California, Kustini Lim-Wavde, Robert John Kauffman, Tin Seong Kam, Gregory S. Dawson

Research Collection School Of Computing and Information Systems

By integrating mapping and geospatial data into a county-level datasetfor exploratory analysis, we will demonstrate how to provide useful insightsfor waste managers and local governments regarding spatial patterns ofhousehold hazardous waste (HHW) collection and how it changes over time. We usemap-based visualization to display patterns of spatial intensity and countylocations for HHW collection in California from 2004 to 2015. We use exploratory spatial data analyticsmethods to characterize the spatial distribution of HHW collected per person.When we considered the spatial relationships, we were able to develop andestimate a geographically-weighted regression to explain how different regionalfactors influence the amount of HHW collected. …

Inferring User Consumption Preferences From Social Media, Yang Li, Jing Jiang, Ting Liu

Research Collection School Of Computing and Information Systems

Social Media has already become a new arena of our lives and involved different aspects of our social presence. Users' personal information and activities on social media presumably reveal their personal interests, which offer great opportunities for many e-commerce applications. In this paper, we propose a principled latent variable model to infer user consumption preferences at the category level (e.g. inferring what categories of products a user would like to buy). Our model naturally links users' published content and following relations on microblogs with their consumption behaviors on e-commerce websites. Experimental results show our model outperforms the state-of-the-art methods significantly …

The Exchange At Coquitlam Central, Brock Argyropoulos, Jennifer Arnold, Analise Baarstad, Kalin Berger, Alex Joyce, Samuel Leeding, Christine Pellissier, Lisa Young

Real Estate Development Workshop Projects

The Exchange at Coquitlam Central is be a transformative and innovative development project involving over 14-acres of prime real estate located in the heart of the Tri-Cities submarket. As a major transportation hub for the Millennium Line, newly-opened Evergreen Line, and regional bus mall, the site is well positioned to become an amenity-rich community with robust opportunities for residents and commuters to live, work, and play.

This multi-phased development will feature a modern, full-service health club, state-of-the-art entertainment center, and first-class specialty grocer. These anchors, along with a thoughtfully-curated mix of smaller merchants, employment-generating office space, and best-in-class residential product …

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

The Nonprofit Institute Newsletter

This month’s theme is Evidence‐Based Budgeting!

Whether you’re a newly‐minted nonprofit employee or a seasoned executive director, chances are good that you are impacted by your organization’s budget process. And if you’re like many nonprofit professionals, you might now be in the midst of building a program or organizational budget for your upcoming fiscal year. While there is no universally right or wrong way to write a budget, you can save yourself some headaches later by using good data and information to inform your planning.

This month, we explore the role of data in budget planning! Let the resources …

Transitioning College Media From Print Focused Business Models To Digitally Focused Business Models, Celina Oseguera

Journalism

The noticeable downturn in print advertising indicates a need for change in the news industry business model. College media is not immune to this decline and need for change. A change in business model calls for transitioning to an alternative system that does not primarily rely on print products and advertising — a digitally focused business model. Many college media organizations around the United States have started to pursue this type of model, changing the way they produce and present news in the process. Taking into account the state of print focused business models in the general and collegiate news …

Social Media Sites Use Intensity And Job Burnout Among The U.S. And Thai Employees, Peerayuth Charoensukmongkol, Murad Moqbel, Sandra Gutierrez-Wirsching

Information Systems Faculty Publications

This research explored the effect of social network sites (SNS) use intensity in the workplace on three aspects of job burnout. The data were collected from non-teaching employees from universities in the U.S. (N = 174) and in Thailand (N = 182). Results from partial least squares regression revealed some evidence of the u-curve relationship between SNS use intensity and depersonalization in both countries. However, the u-curve relationship between SNS use and lack of personal accomplishment is only supported in U.S. samples. This suggests that while a moderate degree of SNS use at work tends to lower burnout, a high …

Not-For-Profit Entities, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Government Auditing Standards And Single Audits, March 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governments, March 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Debate About Using Social Media To Screen Job Applicants, Marcel Robles

EKU Faculty and Staff Scholarship

A simple web search of a person’s name on Social Media could point to multiple social media sites within minutes, and a variety of details can be found about someone, including photos and information about marital status, children, race, age, gender, religion, political affiliation, hobbies, and more (Davison, Hamilton, & Bing, 2012).

Many people may be posting personal information on social media sites with the intended audience of friends in mind, but often there is another audience that is not being considered, such as potential employers (Stoughton, Thompson, & Meade, 2013). As an inexpensive alternative to traditional background checks, many …

Rethinking Corporate Governance For A Bondholder Financed, Systemically Risky World, Steven L. Schwarcz

William & Mary Law Review

This Article makes two arguments that, combined, demonstrate an important synergy: first, including bondholders in corporate governance could help to reduce systemic risk because bondholders are more risk averse than shareholders; second, corporate governance should include bondholders because bonds now dwarf equity as a source of corporate financing and bond prices are increasingly tied to firm performance.

Psyres: Developing A Concept Of The Psychologically Resilient Leader, Richard Martin

Journal of Global Business Insights

The concept of leader's psychological resilience (PsyRes) is offered as a key in filling the need in today’s highly complex and fast-paced world to be able to handle problems, ambiguity, change, and a host of other demands while still maintaining a focus on the people in the organization that work to make the things happen each and every day to keep the organization viable. Resiliency dictates whether a disruptive life event will result in a digression of that person's life or transform it in a positive manner. The author posits that, based on the concepts of resiliency in the literature, …

The Effects Of Tourism Students’ Personality Traits On Leisure Motivation And Social Well-Being, Gulseren Yurcu, Zeki Akinci, Murad A. Kasalak

Journal of Global Business Insights

In today’s globalized world where loneliness has increased, psychological well-being has decreased and chronic illness has become more common, participation in recreational activities is extremely important; it increases social well-being which in turn yields compliance and communication with the social environment. A high social well-being increases one’s general state of happiness (Keyes, 1998). To conduct this study, we adopted the personality traits model of leisure motivation and social well-being for use as a framework. The purpose of this study is to reveal the effects of tourism students’ personality traits on leisure motivation and social well-being. Fallowing the search, negative correlation …

American And Macau Student Perceptions Towards Working In The Tourism And Hospitality Industry, Carolin Lusby

Journal of Global Business Insights

This study examined the attitudes and perceptions of Chinese students studying in Macau and American students studying at a major public university in the USA. Through one-way analyses of variance, the two groups were compared regarding their perceptions and attitudes towards the tourism industry. The scale was adopted from previous studies and had been tested for reliability and validity. The survey was uploaded to an online survey site and the link emailed to students at the two universities. Results showed major significant differences between the two groups. American students in general proved to have more positive feelings towards a career …

Editorial: Volume 2 - Issue 1, Cihan Cobanoglu, Serdar Ongan

Journal of Global Business Insights

The National Academies defines interdisciplinary research as “a mode of research by teams or individuals that integrates information, data, techniques, tools, perspectives, concepts, and/or theories from two or more disciplines or bodies of specialized knowledge to advance fundamental understanding or to solve problems whose solutions are beyond the scope of a single discipline or area of research practice.” The fields of business and economics are very suitable for interdisciplinary research. For this reason, we decided to develop and publish an international double blind peer reviewed journal - International Interdisciplinary Business- Economics Advancement (IIBA) Journal - to feature business and economics …

Quo Vadis Accounting And Auditing In Turkey, Necdet Saglam

Journal of Global Business Insights

The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards.

Mammography Among Utah Women, Susan R. Madsen, Elyse Barnes, Robbyn T. Scribner

Marketing and Strategy Faculty Publications

Breast cancer is one of the most commonly occurring cancers among U.S. women and the primary cause of cancer death among women in Utah. Yet, research has found that deaths from breast cancer can be substantially reduced if the tumor is discovered early, and mammography screening is the most effective method for the early detection. However, despite the advantages of mammography screening for reducing mortality, not all women receive screening according to recommended guidelines, and screening rates remain low among certain subpopulations of women. This is also true in Utah; in fact, a recent study showed Utah to be among …

A Laboratory Evaluation Of Warm Mix Technology For Use In Asphalt Rubber - Asphaltic Concrete Friction Courses: A Case Study Of Arizona, Michael Myung Jeong, Douglas I. Hanson

The Professional Constructor

The objective of this study was to determine if warm mix additives currently used in Arizona can be added for the production of an Asphalt Rubber - Asphaltic Concrete Friction Course (AR-ACFC) without detrimental effects on performance of the pavement. Three warm mix additives (Evotherm®, Sasobit®, and Advera®) approved by Arizona Department of Transportation were investigated through a laboratory study along with statistical analysis. Three major concerns on performance of an AR-ACFC considered in this study are asphalt draindown, durability, and moisture susceptibility. The laboratory binder test results show there is no clear evidence that the use of Evotherm and …

How U.S. Universities Intend To Meet Their Carbon Neutral Goals, Dennis C. Bausman, Avinash Venugopal

The Professional Constructor

Universities have been on the leading edge for implementation of sustainable practices, green building certification, and the push to limit emission of greenhouse gases. In 2006 leadership at twelve universities was instrumental in the creation of the American College & University Presidents’ Climate Commitment (ACUPCC). The two overall goals of the ACUPCC were to gain university commitment to eliminate greenhouse gas emissions from their campus operations and to promote sustainability education and research. A decade later there are over 650 that have officially pledged their support to the ACUPCC and in doing so have established a goal toward carbon neutrality …