Business Commons^™

The Serial Dean, Singapore Management University

Research@SMU: Connecting the Dots

Leave your comfort zone and venture into Africa, says Professor Howard Thomas.

See the book / article at:

• Africa: The management education challenge [book]
• Africa: The management education challenge [article in Global Focus]

The Importance Of Internal Controls, Singapore Management University

Research@SMU: Connecting the Dots

Professor Goh Beng Wee investigates the benefits and consequences of internal controls to corporate organisations.

See the papers:

• Internal controls and conditional conservatism
• Internal control and operational efficiency

How Hedge Funds Beat The Market, Singapore Management University

Research@SMU: Connecting the Dots

From epic tales spun around investment legends Ray Dalio and George Soros, to the secretive, high-octane world of Wall Street, the hedge fund has attained a worldwide notoriety for being an opaque, unwieldy beast. Professor Melvyn Teo studies what makes them tick.

See the papers:

• The geography of hedge funds
• The liquidity risk of liquid hedge funds; The liquidity risk of liquid hedge funds
• Limited attention, marital events and hedge funds

Understanding The Depleting And Replenishing Effects Of Compassion On Resources And Stress Recovery, Samantha Su-Hsien Sim

Dissertations and Theses Collection

Existing literature on compassion in the workplace examines the antecedents of compassion and compassionate organizing with the underlying assumption that compassion for the suffering of others is a positive emotion and has desirable outcomes. I challenge this assumption by conceptualizing compassion as an ambivalent emotion and exploring the effects of compassion on individuals who feel compassion. Using an experience-sampling methodology, outcomes such as helping behaviour, regulatory resources, personal resources, and stress response are examined. Feeling compassion for others can be distressing and requires emotional regulation. At the same time, feeling compassion can also motivate behaviours to alleviate suffering. Thus feeling …

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 71th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

2016-2017 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2016-2017 Audit Report for Morehead State University.

Consumers' Perceptions Of Voluntary And Involuntary Deconsumption: An Exploratory Sequential Scale Development Study, Kranti K. Dugar

Electronic Theses and Dissertations

This exploratory sequential mixed methods study of scale development was conducted among baby boomers in the United States to render conceptual clarity to the concepts of voluntary and involuntary deconsumption, to explore deconsumption behavior under the tenets of the attribution theory of motivation, and to examine the components, structures, uses, and measurement properties of scales of voluntary and involuntary deconsumption. It was also an attempt to reiterate the importance of the baby boomer segment(s) for marketing practitioners based on growth, economic viability, and the power of influence, and to establish a deep understanding of the deconsumption processes, which could enable …

Household Food Vulnerability Under An Extreme Weather Event In Sta. Cruz Subwatershed, Laguna, Philippines, Karen P. Quilloy, Agnes C. Rola

Journal of Economics, Management and Agricultural Development

This study is an assessment of the vulnerability of households to food insecurity under an extreme weather event. A subjective-qualitative technique primarily based on the perceived food security status of the households and their food insecurity coping strategies was used to examine household food vulnerability. Key findings reveal that households living in the vulnerable areas of Sta. Cruz subwatershed were generally resilient to extreme weather events and only suffered from slight to moderate form of food security problems. Impacts of extreme weather events on them were generally moderate but the highest impact was observed in their income sources, logistics, and …

Effects Of Absenteeism On Company Productivity, Efficiency, And Profitability, Timothy G. Bryan

Faculty Submissions

As the age of the 9 to 5 workday comes to close and employment situations become more and more complex with the rise of ever-growing technology, employers are experiencing ever-increasing costs of absenteeism. The purpose of this research paper is to answer the general question of how absenteeism affects a company’s productivity, efficiency, and profitability. We seek to assist a company in understanding what absenteeism is, how to determine whether or not an absenteeism problem exists in the company, and how to recognize and eliminate issues related to absenteeism. Specific causes of absenteeism will be discussed, along with respective solutions …

Developing Adaptive Islamic Law Business Processes Models For Islamic Finance And Banking By Text Mining The Holy Quran And Hadith., Munir Majdalawieh, Farhi Marir, Issam Tiemsani

Working papers

Global Islamic finance assets grew from $200 billion to $1.8 trillion (IMF 2015) and is growing faster than the conventional banking sector. A large number of conventional financial institutions, especially banks are moving to an Islamic financial model that's comply with the Shari'a Law with little change to current conventional practices (reverse eningineer current business processes) to accommodate the new situation. In this study we will design and develop the business processes for the Islamic financial institutions' (IFIs) products by investigating and collecting information through Islamic literature, surveys and interviews of experts in Islamic jurisprudence, regulators, academic and Islamic finance …

A Preliminary Study Of Research-Driven University Spin-Off Companies In Uae, Farkhund Iqbal, Patrick Hung, Suaad Mohammed Mohammed

Working papers

Entrepreneurship is the procedure of a new business development to make a profit in the market. In many countries, Technology Transfer Offices (TTOs) in research-driven universities serve as an intermediary between suppliers of innovations and those who can potentially commercialize them. TTOs are always run as cost-centers on campus, often have business or operation managers, and facilitate intellectual property licensing activities. In the United Arab Emirates (UAE), TTOs are taking an important role in the evolution of a successful spin-off company from innovation to production to sales to sustainable profit. An innovative technology may be a research outcome and seem …

Happiness As A Value Of Event Organizers In Abu Dhabi, Natasa Slak Valek, Anestis Fotiadis

Working papers

This study examines the perceived impact of events to happiness based on event organizers opinion. Specifically, the aim is to understand if event organizers consider promoting happiness and wellbeing as a value of their event, as well as what they consider as a successful event. A qualitative approach was used and finally seven events' organizers from the Emirate of Abu Dhabi in United Arab Emirates were interviewed. With 6-open ended questions the following attributes of an event were analysed: major marketing tools used to promote an event, values that the event tries to promote with an emphasis on happiness and …

Materialism And Uae Nationals, Damien Arthur, Claire Sherman, Noora Saeed Al Hamel, Salama Yousef Al Marzooqi

Working papers

Amongst examined populations, research has found materialistic values to be empirically associated with lower levels of life satisfaction. While the causes of materialistic values are plentiful, extant research suggests that a primary driver is the rapid urbanization and commercialization of a society, with youth being more susceptible. The dramatic transformation of the UAE over the past four decades, coupled with the relatively young population, increases the likelihood that materialistic values have been cultivated among the population. This study sheds light on the interesting but under researched case of materialism in the UAE. A self-report survey measured the materialism and life …

Boardroom Diversity, Corporate Governance & Innovation In The Uae Banks, Perihan Iren

Working papers

Corporate governance carries strategic importance and should be addressed correctly by decision makers. Corporate finance literature suggests that diverse boards are a part of good corporate governance practice. However, it is not clear how good corporate governance- particularly diverse board characteristics might affect the corporate innovation and innovation search strategies. Utilizing the data from 25 banks listed in the UAE stock exchanges, this study evaluates the impact of boardroom diversity on firm innovativeness both before and after the drop in the oil prices. The results show that while gender and education do not significantly affect innovativeness of banks, having more …

Stock Loan Lotteries And Individual Investment Performance, Jordan Moore

Rohrer College of Business Departmental Research

Individual investors trade excessively, sell winners too soon, and overweight stocks with lottery features and low expected returns. This paper models a financial innovation to address these biases and improve individual investor performance. Individual investors pledge shares of stock to an exchange for multiple periods and face a steep penalty for redeeming shares early. The exchange lends the shares to institutions and holds a lottery with the lending fees. I extend the Barberis and Xiong (2009) discrete-time model of realization utility to include stock loan lotteries. Investors with cumulative prospect theory preferences are reluctant to forgo trading opportunities for fixed …

Twenty-Five Years Of Effective Us And Foreign Tax Rates For Large And Small Firms And Their Effect On Eps, Daniel Folkinshteyn, George Romeo

Rohrer College of Business Departmental Research

No abstract provided.

How Does Ethics Institutionalization Reduce Academic Cheating?, Nina Krey, Tobi Popoola, Bart Garner, Tony Ammeter, Danielle Beu Ammeter, Stuart Schafer

Rohrer College of Business Departmental Research

No abstract provided.

Business Magazine (2017), Haworth College Of Business

Haworth College of Business News

• Change and Transition
• Perspectives
• In the Spotlight
• Imagine the Possibilities
• Innovative Businesses
• Focus on Faculty and Staff
• Student Entrepreneurs
• Celebrating Alumni and Friends
• Meaningful Experiences
• Class Notes

Whole Foods Case Analysis, Michael Lenard (Class Of 2017)

Writing Across the Curriculum

Since its debut in 1980, Whole Foods Market has been a pioneer in the natural and organic food industry, and with America’s rising interest in these healthy, alternative products, the company found itself experiencing many years of success and growth throughout the 20^th century. As the demand for natural foods has grown more rapidly over the last fifteen years, Whole Foods has paradoxically experienced a plateau in its success.

Becoming An Accounting Professional: An Investigation Of The Skills Needed By Female Emirati Nationals, Dina Aburous, Catherine Nickerson

Working papers

The aim in this research is to investigate the skills needed by female Emirati nationals in order to be successful as accounting professionals in the United Arab Emirates (UAE) in both the public and private sector. The research team first interviewed a number of senior female accountants working in the UAE, together with a period of time spent observing accountants in the workplace. They also conducted a survey of existing accounting teaching materials used in tertiary education across the country, and they interviewed several cohorts of female Zayed University (ZU) accounting majors during their period of internship to find out …

Covariance-Based Structural Equation Modeling In The Journal Of Advertising: Review And Recommendations, Joseph F. Hair, Barry J. Babin, Nina Krey

Rohrer College of Business Departmental Research

No abstract provided.

Ua19/16/1 2017-18 Wku Track & Field Cross Country Record Book, Wku Athletic Media Relations

WKU Administration Documents

WKU track and field media guide for 2017-18 season.

The Paradoxes Of Risk Management In The Banking Sector, Chu Yeong Lim, Margaret Woods, Christopher Humphrey, Jean Lin Seow

Research Collection School of Accountancy

This paper uses empirical evidence to examine the operational dynamics and paradoxical nature of risk management systems in the banking sector. It demonstrates how a core paradox of market versus regulatory demands and an accompanying variety of performance, learning and belonging paradoxes underlie evident tensions in the interaction between front and back office staff in banks. Organisational responses to such paradoxes are found to range from passive to proactive, reflecting differing organisational, departmental and individual risk culture(s), and performance management systems. Nonetheless, a common feature of regulatory initiatives designed to secure a more structurally independent risk management function is that …

Luther Seminary: It Takes A Village, Adam J. Copeland, Jason Misselt

Faculty Publications

The authors describe how, framed within an initiative to equip faith leaders and congregations around matters of stewardship, Luther Seminary’s Economic Conditions Facing Future Ministers (ECFFM) program has emerged as part of the work of the seminary’s Center for Stewardship Leaders. The ECFFM initiative focused on conducting new research and strengthening current campus programs in order to decrease student debt through building financial literacy, stewardship training, and financial support.

2017-18 Nsu Sharks Men's Basketball Schedule, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

Supply Chain Coordination With Two-Part Tariffs Under Information Asymmetry, Chongqi Wu, Kunpeng Lu, Tianqin Shi

Faculty Publications

Supply chain coordination literature indicates that two-part tariff contracts cannot coordinate a supply chain with a supplier and a retailer under information asymmetry, but can coordinate the channel under full information, while leaving the retailer zero profit. Motivated by the practice of Costco Business Centres, we incorporate customer heterogeneity, near-saturated retail market and asymmetric information into a stylised model. The retailer has the knowledge of customer heterogeneity while the supplier does not. The supplier, on the other hand, designs a menu of two-part tariffs for the retailer to choose from. We have found that two-part tariffs can coordinate the supply …

Big Data And The Perceived Expectations Gap In Digital Authentication Processes, Thomas Calderon, Colin Onita

Faculty Publications

Perceptions of the security and efficacy of technological innovations significantly affect behavioral intentions and the eventual diffusion of such innovations in organizations and the broader society. This paper uses Twitter as a data source and a big data analysis tool to investigate the public’s perceptions of current authentication methods in financial institutions. This data source has not been used previously in the literature to examine perceptions of authentication methods. We focus on the financial sector because of its high vulnerability, the extensive use of information technology in both products and value chain (i.e., its high business information intensity), and the …

Seasonal Integration And Co-Integration In The Prices Of Key Aquaculture Species In The Philippines, Primo E. Rodriguez, Marjorie-Anne D. Sumaya

Journal of Economics, Management and Agricultural Development

This paper investigates the relationship between retail and wholesale prices of milkfish (Chanoschanos), tilapia (Tilapianilotica), and tiger prawn (Peneaus monodon) using techniques that recognize the role of seasonal factors for testing orders of integration of and the existence of cointegration between these prices. This paper finds that seasonality plays an important role in explaining movements in the prices of these farmed species. This is so because, with the exception of the wholesale price of tiger prawn, unit roots occur at all frequencies for all of the prices that were examined. None of the pairs of prices were found to be …

Social Vulnerability To Climate Variability And Extremes Of Farming Households In Puerto Princesa City, Palawan, Philippines, Joan U. Ureta, Leonardo M. Florece, Juan M. Pulhin, Ma. Victoria O. Espaldon

Journal of Economics, Management and Agricultural Development

Climate-sensitive livelihoods are in the frontline of sectors which will be affected most by climate change. Without proper intervention, smallholder farmers would suffer from declining crop production, yield, and on-farm income, among others. Hence, this study aims to assess the social vulnerability of farming households residing in northern part of Puerto Princesa City, Philippines. Sustainable Livelihoods Framework (SLF) was used in developing separate social vulnerability indices for drought, typhoon, and early onset of rains. Unbalanced weighted approach through principal component analysis (PCA) was employed in assigning weights to the variables. Findings showed that financial capital has the highest contribution to …

Impact Of Trade Liberalization On Research And Development (R&D) Expenditures In The Philippines, Mary Joyce N. Vadanes

Journal of Economics, Management and Agricultural Development

This paper examines the effects of tariff reductions endorsed under GATT-WTO and AFTA-CEPT on R&D expenditures of Philippine manufacturing firms. It also considers firm characteristics like exports, capital intensity, and size as explanatory factors. Using pooled firm-level data that are harmonized with the international nomenclatures for traded products, the results uphold that intensified competition from foreign players drive domestic firms to develop their production processes and products. Accordingly, the main findings of the paper reveal that reductions in MFN and ASEAN tariffs increase the growth rate of R&D within manufacturing firms. Likewise, a rising export share is associated with higher …