Business Commons^™

Partly Cloudy, Scattered Clients: Cloud Implementation In The Federal Government, Elston Steele, Indira Guzman, James Gaskin, Monica Adya

Management Faculty Research and Publications

Since the issuance of a federal mandate in 2010 requiring federal government agencies in the United States of America to immediately shift to a “Cloud First” policy, agencies have struggled to adopt cloud computing. Previous research has examined hindrances to cloud computing adoption across industries in the private sector (Raza et al., 2015, Park and Ryoo, 2012, and Bhattacherjee and Park, 2012). While this research provides important insights on cloud computing adoption in the private sector, it devotes scant attention to challenges of cloud computing adoption in the federal government. This study seeks to fill this gap by examining the …

The Rise And Fall Of The Zaibatsu: Japan's Industrial And Economic Modernization, David A. C. Addicott

Global Tides

Throughout the past century, the rise and fall of the zaibatsu and the operations of their direct successors has not only shaped Japan’s economic and financial landscape but also has been instrumental in the modernization of the world economy. Many of these corporations traced their roots to Japan’s premodern era, and were directly responsible for the transformation of a nation of rice farmers into an industrial powerhouse in the years prior to World War II. Following Japan’s defeat, these monopolistic corporations were dismantled by the Keynesian economists of the Allied occupation and were reorganized into the keiretsu system, which exists …

Helca Mining Company, Claire Dalman

Undergraduate Theses, Professional Papers, and Capstone Artifacts

No abstract available.

The Influence Of Cognitive Factors On The Relationship Between Accounting Standard Precision And Aggressive Financial Reporting, Kara E. Hunter

2017

The U.S. SEC has formally advocated for the creation of a single set of global accounting standards. As the SEC considers converging U.S. GAAP with IFRS, there is heightened interest in how the precision of accounting standard influences the quality of the financial reporting process. My dissertation consists of three studies that seek to address how accounting standard precision interacts with different behavioral factors to influence aggressive financial reporting decisions and auditor judgment. Paper one presents evidence of a significant interactive effect of standard precision and preparer incentive horizon. Specifically, we find evidence that when the incentive horizon is long …

Environmental, Social, And Governance Risk And Performance: Implications For Audit And Corporate Governance Research, Jenna J. Burke

2017

This dissertation examines oversight of environmental, social, and governance (ESG) related risk and performance. These considerations are a new piece of business language, and are crucial in monitoring and evaluating the sustainable impact of modern corporations. The dissertation is comprised of three archival studies, which together contribute to an emerging accounting literature at the intersection of audit and corporate governance. The first study uses hand-collected data on voluntary board-level committees that oversee ESG-related issues to investigate the performance implications of these committees. This paper presents a theoretical framework and methodology that incorporate the committee’s role in shared value creation and …

The Influence Of Corporate Social Responsibility Disclosure On Stakeholder Decision-Making, Andrew C. Stuart

2017

As part of the Disclosure Effectiveness Initiative, the SEC is seeking public comments on whether sustainability disclosures are important to investors’ decisions. The interest in sustainability disclosures by the SEC coincides with the recent increase in companies voluntarily publishing corporate social responsibility (CSR) reports. My dissertation consists of three studies that examine CSR disclosures, with an emphasis on how disclosure influences stakeholder decision-making.

Part one reviews the CSR disclosure literature contained in accounting journals. I find an overlap between CSR disclosure issues and traditional accounting issues examined in the literature. Focusing on where the issues overlap, I separate the CSR …

What To Do Amid Disruption? Ethical Climate And Trust As Determinants Of Virtual Team Member Effort, Kenneth Mullane

2017

Although the effects of ethical climate and trust on individual behavior have been investigated within organizations, understanding how this relationship unfolds within virtual teams has been largely overlooked. In response to this gap, I use social exchange theory to integrate research on ethical climate and trust to develop a model of individual virtual team member effort. Specifically, when virtual teams experience an event that disrupts existing work procedures and workflow, this can negatively affect levels of trust between teammates and jeopardize member contributions to the team. I argue that virtual team member perceptions of a caring (i.e., other-focused) ethical climate …

Crummer Suntrust Portfolio Recommendations: Crummer Investment Management, Kaiwen Lu, Mara Lugo, Kevin Brancheau, Keenan Crosby, Carlos Perez Ruisanchez, Mark Faas, Alex Lopez Alguacil, Amy Martin, James Ferrell, Ghadi Mechleb, Brennan Smith

Crummer Truist Portfolios

The following report will walk you through this analysis beginning with an economic outlook, which in turn influences our portfolio design. The designated sector analysts then assess the portfolio holdings of each sector and determine whether the positions align with our forecast. This assessment includes a broad sector outlook, as well as a fundamental outlook for each individual holding. The decision to buy, hold, or sell is based on the sector analysts’ valuation. Finally, the report concludes with an overall portfolio assessment given the proposed changes supported by mean variance efficiency and a value at risk diagnosis.

A Regulatory Retreat: Energy Market Exemption From Private Anti-Manipulation Actions Under The Commodity Exchange Act, Meric Sar

Fordham Journal of Corporate & Financial Law

In order to facilitate greater reform in energy markets, Dodd-Frank granted the CFTC wide-ranging powers as part of the greater mandate given to the CFTC in relation to OTC-swaps and the daily derivatives trading activity in commodities futures and options markets. As a result, Dodd-Frank subjected electricity market transactions—which traditionally occur under the oversight of the Federal Energy Regulatory Commission in markets organized around independent system operators and regional transmission organizations—to the anti-manipulation prohibitions of the Commodity Exchange Act. Thus, differently from FERC’s regime, the post-Dodd-Frank statutory framework opened the way for enforcement of market discipline in electricity markets through …

Quasi-Appraisal: Appraising Breach Of Duty Of Disclosure Claims Following "Cash-Out" Mergers In Delaware, Zachary A. Paiva

Fordham Journal of Corporate & Financial Law

In recent years, Delaware has served as the hot bed for the dramatic increase in merger appraisal litigation and the proliferation of “appraisal arbitrage” whereby opportunistic shareholders buy into companies following merger announcements and challenge announced deal prices as an investment strategy. While this has not always proved profitable, it has increased scrutiny over the Delaware appraisal regime and the ability for shareholders to avail themselves of the opportunity for a judicial valuation of their shares. Furthermore, it has highlighted information asymmetries in which controlling shareholders, particularly those seeking to cash out their minority shareholders, are incentivized to underpay or …

University Of Nebraska At Omaha 2017-2018 Course Catalog, University Of Nebraska At Omaha

Graduate Catalogs

The University of Nebraska Omaha (UNO) is a premier metropolitan university that combines the resources of a doctoral research institution with a thriving community in the heart of Omaha.

With a global reach and vision, UNO is large enough to provide opportunities students seek, yet personal enough to include the mentorship they need to achieve academic excellence, creativity, and engaged learningat competitive tuition rates.

UNO is committed to and engaged with the city surrounding it, allowing students unique hands-on opportunities, internships, service learning,applied research, and other collaborative activities that enhance time in the classroom.

This is the ”O” we want …

"Stereotypisch Deutsch": An Examination Of Stereotypes Of Germans And The Effects In The Business Environment, Alicia Marvinetz

Senior Honors Theses and Projects

Stereotypes can be seen as a tool to understand why a person or group of people behave the way they do. These stereotypes adapt over time as culture and cultural perceptions change. The purpose of this research is to analyze what stereotypes Americans have held of Germans over the years, starting in 1940, a couple years before the United States entered World War II, then the Cold War Era between 1947 and 1990, through today. The purpose of these time frames is to see how Americans viewed Germans just prior to entering the war, how the war may have changed …

Financial Socialization’S Impact On College Students’ Credit Card Behavior, Conner N. Palm

The Journal of Undergraduate Research

This study looked at the association between family financial socialization and credit card behavior among college students. The data came from the 2014-2015 National Student Financial Wellness Study, administered by the Ohio State University. Responses from 283 undergraduate students enrolled in South Dakota State University were analyzed. In general, responsible credit card behavior was found to be more likely exhibited by students who said their parents encouraged them to invest and students who thought their parents were good financial role models.

Gender And Networking: Building And Benefiting From High Status Ties In The Workplace, Meredith L. Woehler

Theses and Dissertations--Management

While organizations have significantly reduced the overt and intentional forms of sex discrimination that impeded women’s careers in the past, a great deal of research suggests women continue to face informal barriers in the workplace. One such arena in which women tend to be disadvantaged is in their workplace networks. In many ways, men and women have similar networks, yet women are less likely than their male counterparts to have personal relationships with high status coworkers. Scholars have long suggested that these strategic connections are valuable and may be especially beneficial to or necessary for women. Networking has long been …

Managers' Network Change And Their Promotability During A Merger, Wookje Sung

Theses and Dissertations--Management

I investigate whether cross-functional or cross-organizational networking following a large corporate merger and acquisition improves managers’ career outcomes. Previous research on networks and career success has focused on stable organizational environments, finding that large, open networks with many structural holes are most advantageous because of superior information benefits and control power, while closed networks provide redundant information that is unhelpful career-wise. However, I suggest that while dense, closed networks formed within knowledge (functional) or identity (legacy organization) boundaries might be detrimental to executives’ future promotability, closed networks are helpful if they are created across those boundaries. These ties help to …

How Organizational Turbulence Shapes The Broker Vision Advantage, Jesse Fagan

Theses and Dissertations--Management

Research on social networks has established that those who bridge the gaps between dense social groups (i.e. structural holes) are granted a “vision advantage” compared to those who are embedded in dense groups. A common explanation for the advantage is that bridging a structural hole provides the broker with access to diverse information. What is less clear is how this process performs when the organizational context is turbulent. I propose that in a turbulent organizational context, when the organization is experiencing dramatic changes, employees benefit less from building a repertoire of diverse information and instead benefit more from adopting socially …

Workplace Bullying In Kuwait, Hamad A. Alaslawi

Theses and Dissertations--Social Work

Workplace bullying (WPB) is a pervasive problem in contemporary society, inflicting detrimental repercussions upon employees, employers, and organizations alike. It affects the physical, psychological, and financial wellbeing not only of its victims, but also their families, their communities, and society as a whole.

Research into this phenomenon has evolved significantly over the past two decades. While related to the physically violent phenomenon of schoolyard bullying, WPB is primarily a psychological phenomenon, manifesting as abusive power in workplace relationships, rather than as interpersonal conflict. Bullying at work comes in many forms, has many faces, and occurs in many places. It ranges …

Development Of A Supplier Segmentation Method For Increased Resilience And Robustness: A Study Using Agent Based Modeling And Simulation, Adam J. Brown

Theses and Dissertations--Mechanical and Aerospace Engineering

Supply chain management is a complex process requiring the coordination of numerous decisions in the attempt to balance often-conflicting objectives such as quality, cost, and on-time delivery. To meet these and other objectives, a focal company must develop organized systems for establishing and managing its supplier relationships. A reliable, decision-support tool is needed for selecting the best procurement strategy for each supplier, given knowledge of the existing sourcing environment. Supplier segmentation is a well-established and resource-efficient tool used to identify procurement strategies for groups of suppliers with similar characteristics. However, the existing methods of segmentation generally select strategies that optimize …

An Evaluation Of The Quality Of Mens 100% Cotton Jersey Knit T-Shirts Representing Three Retail Categories, Jeanne Oakes Badgett

Theses and Dissertations--Retailing and Tourism Management

The purpose of this research was to evaluate the quality of design, materials, construction, appearance, and performance of mens 100% cotton jersey knit t-shirts from three retail categories: mass merchant, fast fashion, and better. These retail categories were represented by brands Fruit of the Loom, H&M, and Brooks Brothers, respectively. A convenience sample was comprised of 78 t-shirts. 13 white and 13 navy t-shirts from each brand were used for testing according to ASTM and AATCC standards and specifications. Evaluations and measurements were conducted before washing, and after one, five, ten, and twenty laundry cycles. The t-shirts were evaluated for …

A Reexamination Of The Economic Impact Of Louisiana’S Motion Picture Incentive Program, Anthony J. Grecco Phd

Journal of Business, Industry, and Economics

In this paper, the author extends his analysis of the economic effects of the state of Louisiana’s motion picture tax incentives program. His earlier work covered the program’s inception in 2002 through a portion of 2011. Herein, complete data for 2011 and 2012 through 2014 are included. Attention is paid to recent efforts to limit the state’s incentive and examines the economic wisdom of the same.

Differences In The Reliability Of Fair Value Hierarchy Measurements: A Cross Country Study, Chu Yeong Lim, Tee Yong Jeffrey Ng, Keng Kevin Ow Yong, Gary Pan

Research Collection School Of Accountancy

Prior research suggests that there are significant differences in how investors perceive the reliability of fair values across the fair value hierarchy. An unaddressed question in this stream of research is whether cross-country differences in institutional factors are able to mediate differences in reliability for the fair value hierarchy measurements. Based on an international sample of banks across 20 different countries, we find that the probability of crash risk is lower among countries with better financial development infrastructure, greater level of trust, tighter security regulations and higher level of disclosure requirements. These results apply to Level 1 assets but not …

Ownership And Identities Of The Largest Shareholders And Dividend Policy: Evidence From Vietnam, Trien Vinh Le, Trang Huyen Le

Research Collection School Of Accountancy

This study investigates the relationship between the level of shareholdings and identities of the largest shareholders, and cash dividend policy. The study is conducted with a sample of 180 firms listed on Vietnam stock exchange markets from 2009 to 2013. The fixed effect model is employed to analyze the balanced panel data. The results show that the higher the level of holdings by the largest shareholders, the lower the dividend payout. Moreover, companies with the State and Foreign investors as the largest shareholders have higher dividend payout ratio than companies with local investors and managers as the largest shareholders. The …

Betting On The Big: State-Brokered Land Transfers, Large-Scale Agricultural Producers, And Rural Policy Implementation, Weigang Gong, Qian Forrest Zhang

Research Collection School of Social Sciences

As rural governments have become hollowed out and detached from rural society, can they still effectively implement policies that lack popular support? This article examines a county in Hunan Province, where local governments had strong incentives to implement a national policy of increasing double cropping in rice farming. Small farmers rejected double cropping as unprofitable. Local governments’ limited capacity prevented them from either reshaping small farmers’ economic calculus or coercing compliance. They strategically selected a policy tool acceptable to most small farmers (paid land transfers) and gave new private large-scale producers incentives to double crop by providing subsidies and access …

Should I Stay Or Should I Go? How Land Use Regulation Impacts Housing Choice, Parker Mallchok

CMC Senior Theses

Ideally, land use policies correct for negative externalities. However, the barriers they impose on individuals and communities have serious implications. Existing studies on this topic focus on singular, specific areas because land regulation is determined at the local level and varies extensively across the nation. Furthermore, current housing literature focuses on the “norm” of single family housing. This ignores the changing attitudes toward different types of dwellings. My study examines local regulatory environments across the nation by using Gyourko et al. 2008’s Wharton Residential Land Use Regulation Index, which develops a comparative scale for the otherwise impossibly varied regulatory environments. …

A Sectoral Analysis Of The 1929 Stock Market Crash, Paul Edward Reynolds Iii

CMC Senior Theses

The stock market crash of 1929 stands today as the largest decline in market value in the history of the United States. Consequently, the event destroyed the wealth of thousands of American families and institutions. On October 28th and 29th, the United States stock market fell 11.3 percent and 12.4 percent respectively, marking the beginning of a down market that lasted over three years, the time period known today as the Great Depression. This paper empirically analyzes the effects felt by each individual industry sector in the crash of 1929, identifying gross and abnormal returns over three major days in …

Short-Termism And Corporate Myopia: The Values Assigned By The Market To Short-Term And Long-Term Firms, Justin Alexander

CMC Senior Theses

Short-termism and myopia on the part of corporate managers, analysts, and investors have created a business environment driven by the excessive focus on short-term results and the need to meet earnings targets at the expense of long-term value creation. These are accompanied by numerous consequences, including the potential for short-term-oriented firms, particularly in the U.S., to lag behind global long-term-oriented firms, as well as the potential for short-term mindsets in the corporate world to catalyze financial crises. In this paper, I demonstrate that the market generally assigns higher values to long-term firms rather than short-term ones. This is evidenced by …

An Integrated Retail Supply Chain Risk Management Framework: A System Thinking Approach, John Crowe

Doctoral

It is often taken for granted that the right products will be available to buy in retail outlets seven days a week, 52 weeks a year. Consumer perception is that of a simple service requirement, but the reality is a complex, time sensitive system - the retail supply chain (RSC). Due to short product life-cycles with uncertain supply and demand behaviour, the RSC faces many challenges and is very vulnerable to disruptions. In addition, external risk events such as BREXIT, extreme weather, the financial crisis, and terror attacks mean there is a need for effective RSC risk management (RSCRM) processes …

Budgeting By Priorities: Balancing Stability With Economic Responsiveness, Meagan M. Jordan, Juita-Elena (Wie) Yusuf, Somayeh Hooshmand

School of Public Service Faculty Publications

This article investigates how the budget priorities of Arkansas state government departments vary with changes in economic conditions. The Arkansas Revenue Stabilization Act (ARSA) of 1945 established a formalized method of state budgeting by priorities. State funds are allocated, meaning the funds are legally made available, according to priority levels established each year by the Governor and the General Assembly. Those allocated funds are later distributed, meaning released for spending, according to priority levels as funds become available. In this study, we ask the research question: Are departmental budget priorities driven by stability or are they responsive to economic condition? …

Waste & Energy: The Orange Challenge, Rick Yoder

White Papers

A new waste management option called the Hefty® EnergyBagTM, a.k.a. “Orange Bag” program is rolling out in parts of the country, including Nebraska. The EnergyBag was a sponsor of the April 22 Omaha Earth Day and the April 30 Bellevue Earth Day activities in 2017. It was also present at the 2017 College World Series.

The Energy Bag program encourages people with non-recyclable plastics to collect them in an Orange Bag along with their recycling. The collected materials will then be shipped off to be “converted into energy to produce cement.” Is this a big environmental win? The short and …

Instructions For Authors, Discovery Editors

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.