Business Commons^™

Global Command And Control For The Future Operating Concept: Implications For Structural Design And Information, Ian M. Slazinik, Benjamin T. Hazen

Faculty Publications

Due to increasing demands on air mobility aircraft, US Transportation Command(USTRANSCOM) has more recently advocated retaining operational control (OPCON)of aircraft it might have transferred to a requesting combatant command in the past. This recent approach mirrors that of similar-type civilian logistics operations that are centrally managed to maximize efficiencies by flowing resources to the point of need without having to navigate through time-consuming sourcing processes. Furthermore, the acceleration of information availability has condensed decision timelines and changed how similar civilian organizations organize and perform, allowing them to react seemingly on a dime to changing market conditions anywhere.4While retaining OPCON might …

Three Essays On Corporate Governance And Politically Connected Firms, Justin Mindzak

Theses and Dissertations (Comprehensive)

In this dissertation three essays on corporate governance and politically connected firms are presented. The first essay “Interlocked Boards of Directors, Corporate Governance and Earnings Quality” studies the effects of interlocked boards of directors on voluntary governance disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is developed and a direct measure of interlocking directorships is employed. It is found that interlocked boards of directors are negatively associated with voluntary governance disclosures and positively associated with earnings quality. From an accounting perspective, greater …

Ambivalent But Not Indifferent: Consumer Motivations To Seek Versus Avoid Professional Advice, David Lewis

Theses and Dissertations (Comprehensive)

An under-explored dimension of consumer decision-making is the motivation for seeking professional advice. While extant research in marketing describes some antecedents to seeking advice (e.g. complexity, risk), it is not known how these factors combine to influence consumer intentions to seek advice. Given the general consumer reluctance to obtain professional advice, the current research examines the factors that influence the motivations to seek advice. Professional financial advice is selected as the empirical context to investigate this issue.

The first of two studies involved exploratory qualitative research and revealed the factors affecting the motivation to seek advice. It was observed that …

Leveraging Knowledge At Startups, Amruta Anil Ranade

Masters Theses

"Startups contribute to the economy and job creation in the United States. One of the primary assets of startups is tacit knowledge of the employees of the startup. Technical communicators can help startups capture, share, and leverage the tacit knowledge at startups. Technical communicators could benefit from learning how knowledge management initiatives at startups work. The current study is an ethnographic case-study that was conducted at a fast-growing startup in California.

The data for the study was collected through observations, informal and semi-structured formal interviews with participants, and feedback from customers of the startup. The collected data was analyzed based …

Impact Of Framing And Priming On Users' Behavior In Cybersecurity, Kavya Sharma

Masters Theses

"This research examines the impact of framing and priming on users' behavior (i.e., action) in a cybersecurity setting. It also examines perceptual outcomes (i.e., confidence, perceived severity, perceived susceptibility, trust, and fear) associated with the users' cybersecurity action. The research draws on prospect theory in the behavioral economics literature and instance-based learning theory in the education literature to generate the hypotheses for the research. A between-subject experimental design (N=129) was used. The results suggest that priming users to cybersecurity risks reduces their risk-taking behavior associated with cybersecurity whereas negative framing of messages associated with cybersecurity has no significant effect on …

Teaching Teamwork In Australian University Business Disciplines: Evidence From A Systematic Literature Review, Linda Riebe, Antonia Girardi, Craig Whitsed

Research outputs 2014 to 2021

Australian employers continue to indicate that the development of teamwork skills in graduates is as important as mastering technical skills required for a particular career. In Australia, the reporting on the teaching of teamwork skills has emanated across a range of disciplines including health and engineering, with less of a focus on business related disciplines. Although Australian university business schools appear to value the importance and relevance of developing teamwork skills, implementation of the teaching, learning, and assessment of teamwork skills remains somewhat of a pedagogical conundrum. This paper presents evidence from a systematic literature review as to the salient …

The Consequences Of Audit-Related Earnings Revisions, Jacob Z. Haislip, Linda A. Myers, Susan Scholz, Timothy Seidel

Faculty Publications

In this paper, we investigate the consequences that auditors and their clients face when earnings announced in an unaudited earnings release are subsequently revised, presumably as a result of year-end audit procedures, so that earnings as reported in the 10-K differ from earnings as previously announced. Specifically, we examine whether the likelihood of an auditor ‘losing the client’ is greater following such revisions, and whether the likelihood of dismissal is influenced by revisions that more negatively impact earnings, that cause the client to miss important earnings benchmarks, by greater local auditor competition, or by auditor characteristics. We also examine audit …

An Examination Of Firms’ Responses To Tax Forgiveness, Terry Shevlin, Jacob Thornock, Braden Williams

Faculty Publications

This study uses state tax amnesties to examine how firms respond to forgiveness—particularly repeated forgiveness—by a taxing authority. We posit that tax forgiveness programs alter taxpayer perceptions of the probability of detection by enforcers or the probability of future forgiveness programs, either of which could affect future tax aggressiveness. We find that firms headquartered in an amnesty-granting state increase state income tax aggressiveness following the first instance of tax amnesty, relative to control firms in other states. Moreover, we find evidence that tax aggressiveness incrementally increases with each additional repetition of a tax amnesty. Finally, we find that the effect …

The Effects Of Gamification On Corporate Compliance Training: A Field Experiment Of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, David A. Wood

Faculty Publications

Companies rely on internal controls to comply with the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. One such control is anti-corruption employee training. Although corporate training is a key component of anti-fraud policies and procedures, it is often perceived as dull by employees. To motivate greater engagement, firms are experimenting with training that involves elements of digital games, known as gamification. We perform a field experiment with 158 employees of a large, multinational bank to examine the effectiveness of gamified anticorruption training. We find that employees strongly prefer gamified training to traditional, nongamified training and that gamified …

The Internet As An Information Intermediary, Michael S. Drake, Jacob Thornock, Brady J. Twedt

Faculty Publications

The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms and editorialize about company news. However, to date we know very little about the impact these nontraditional internet intermediaries have on markets. We develop a framework wherein internet information intermediaries fall along a spectrum of professionalism and document a nuanced relationship between coverage by these intermediaries and capital market effects. Using a novel dataset that tracks coverage of companies by individuals posting on thousands of websites, we find that coverage by professional …

Discussion Of 10-K Disclosure Repetition And Managerial Reporting Incentives What Have We Learned And Where Do We Go With Textual Research?, Travis Dyer, Mark H. Lang, Lorien Stice-Lawrence

Faculty Publications

We discuss the evolution of research on textual attributes in accounting and suggest potential directions for future research using Cazier and Pfeiffer (2017) to illustrate the challenges and opportunities in the literature. We categorize the literature based on whether a given textual attribute is assumed to be ‘‘discretionary’’ versus ‘‘nondiscretionary’’ and whether it is assumed to be ‘‘helpful’’ versus ‘‘harmful.’’ The literature to date has been largely descriptive, with limited focus on causality, and we argue that there are substantial opportunities for research that better isolate the discretionary components of textual disclosure, as well as identifying specific contexts in which …

The Evolution Of 10-K Textual Disclosure: Evidence From Latent Dirichlet Allocation, Travis Dyer, Mark Lang, Lorien Stice-Lawrence

Faculty Publications

We document marked trends in 10-K disclosure over the period 1996–2013, with increases in length, boilerplate, stickiness, and redundancy and decreases in specificity, readability, and the relative amount of hard information. We use Latent Dirichlet Allocation (LDA) to examine specific topics and find that new FASB and SEC requirements explain most of the increase in length and that 3 of the 150 topics—fair value, internal controls, and risk factor disclosures—account for virtually all of the increase. These three disclosures also play a major role in explaining the trends in the remaining textual characteristics.

The Effect Of Industry Co-Location On Analysts’ Information Acquisition Costs, Jared Jennings, Joshua A. Lee, Dawn Matsumoto

Faculty Publications

We examine how the co-location of firms in the same industry affects analysts’ cost of gathering and processing information. We find that when the firms in an analyst’s portfolio are located farther away from other firms in the same industry, the analyst’s portfolio size is smaller and average forecast accuracy is lower. We further find that the additional costs that analysts incur to follow distant firms are amplified when earnings are more difficult to forecast. Lastly, we provide some evidence that managers are more knowledgeable about other firms in the same geographic area. Specifically, managers are more likely to reference …

Risk Perception And Psychological Behavior Of Investors In Emerging Market: Indonesian Stock Exchange, Y. Yuliani, I. Isnurhadi, Ferry Jie

Research outputs 2014 to 2021

Capital market functions as a mediator between parties who have excess funds that is, investors and those who need the funds that is, emitents. Decision to sell and buy shares of a financial asset is very strategic decision for investors because it is associated with the chances of return to be earned in the future. The objective of this paper is to investigate the investor's psychology on buying and selling common stock in the stock exchange in emerging market. The specific purpose of this research is to provide the simultaneous empirical evidence about the perception of risk, psychology aspects towards …

Connected Health: An Open Innovation Perspective., Anushree Priyadarshini, Maria Quinlan, Gerardine Doyle

Articles

The concept of connected health has gained traction in recent years as a new technology enabled and networked model of health care delivery. It is often used as an umbrella term for eHealth, digital health, health informatics, telemedicine, mHealth and involves the establishment and management of a network of stakeholders with the aim of improving health care quality and out- comes. Yet a lack of open interactions and knowledge networks and the missing integration of the larger constituency of interdisciplinary experts are limiting the execution of the model and restricting its potential to devise services and interventions around patient’s needs …

Market Dimensions Of Industrial Juice Production, Anushree Priyadarshini

Articles

The juice sector is currently demonstrating positive and dynamic growth mainly due to a change in lifestyle, the tendency of consumers to prefer healthy products, and an increase in purchasing power. Fruit juices form part of what are termed the “new age beverages.” In sync with growing consumer inclination toward healthier choices, manufacturers are moving over to healthier ingredients in their juices. Numerous new and innovative products are being launched globally by manufacturers to stimulate sales through innovations in flavor blends, calorie and sweetness levels, and functional benefits, very much shaped by the major lifestyle trends. This chapter aims to …

Managing Energy Price Risk Using Futures Contracts: A Comparative Analysis, Jim Hanly

Articles

This paper carries out a comparative analysis of managing energy risk through futures hedging, for energy market participants across a broad dataset that encompasses the largest and most actively traded energy products. Uniquely, we carry out a hedge comparison using a variety of risk measures including Variance, Value at risk (VaR), and Expected Shortfall as well as a utility based performance metric for two different investor horizons; weekly and monthly. We find that hedging is effective across the spectrum of risk measures we employ. We also find significant differences in both the hedging strategies and the hedging effectiveness of different …

How Can Higher Education Institutions (Heis) Support The Development Of Entrepreneurial Mindsets In Local Communities?, Emma O'Brien, Thomas M. Cooney

Conference papers

Promoting an entrepreneurial culture through the development of entrepreneurial mindsets has become an important mission on the education and enterprise policy agenda of many governments and supranational organisations. Higher Education Institutions (HEIs) have responded to this call by developing entrepreneurship / enterprise education pedagogies that now place a greater focus on engendering entrepreneurial competencies within individuals rather than on the creation of new ventures. Such competences are relevant for all aspects of an individual’s life and may assist them in navigating the ever changing, chaotic, global world in which they live. However, some commentators have argued that this development is …

Applications Of Optimisation In Serious Games Design: An Integrated Framework, Ayman Tobail, Amr Arisha

Conference papers

It is becoming increasingly difficult to ignore the need to get out of the traditional learning methods especially in complex fields such as operations management (OM) and supply chain management (SCM). Simulation-based serious games have been identified as a promising learning tool to leverage the learning ability for the current generation known as virtual era generation. Literature lacks for formal guidelines to design and implement a simulation-based serious game to achieve learning, entertaining, keeping an active instructor role, and collecting real-time learning efficiency indicators. This study proposes a comprehensive framework and implementation for simulation-based serious game AUSUM (AUtomobile SUpply chain …

Chez Hans A La Carte Dessert Menu 2017, Chez Hans

Menus of the 21st Century

Fine dining restaurant in a converted Victorian Gothic church, with a daily changing European menu.

Chez Hans A La Carte Menu 2017, Chez Hans

Menus of the 21st Century

Fine dining restaurant in a converted Victorian Gothic church, with a daily changing European menu.

Crawford Gallery Cafe Breakfast Menu 2017, Crawford Gallery Cafe

Menus of the 21st Century

Situated at the entrance to one of Cork City's cultural and historical landmarks, The Crawford Gallery Cafe is a veritable oasis of calm, existing between the bustle of a vibrant city centre plaza and the cocoon of the city's art gallery.

The ambience of the cafe is both informal and understated, yet redolent of an elegant urban bistro. Muted tones; a light-filled, airy space; and regularly changing works of art convey the atmosphere of the gallery through to the cafe. Large pots of scented sweet geranium and lemon balm sit comfortably in the deep-set windows, and an eclectic mix of …

Crawford Gallery Cafe Tea Coffee And Cake Menu 2017, Crawford Gallery Cafe

Menus of the 21st Century

Situated at the entrance to one of Cork City's cultural and historical landmarks, The Crawford Gallery Cafe is a veritable oasis of calm, existing between the bustle of a vibrant city centre plaza and the cocoon of the city's art gallery.

The ambience of the cafe is both informal and understated, yet redolent of an elegant urban bistro. Muted tones; a light-filled, airy space; and regularly changing works of art convey the atmosphere of the gallery through to the cafe. Large pots of scented sweet geranium and lemon balm sit comfortably in the deep-set windows, and an eclectic mix of …

Daroka Restaurant Ballybunion Menu 2017, Daroka Restaurant

Menus of the 21st Century

Daroka is our first restaurant, the concept has been with us now for quite a while – real food, real simple.

Real food in the sense that we want to be truly conscious of where our ingredients come from and how they were produced. We also go a little further in that all the honey here at Daroka is from our own bees, most of the fruit used is grown specifically for us, as well as a lot of the vegetables. We are extremely lucky to have a poly-tunnel and fruit garden quite local and we also want to add …

Deanes Eipic Forty Pounds Menu 2017, Deanes Eipic

Menus of the 21st Century

Chef Danni Barry is one of an elite group of female Michelin starred chefs in the UK & only the second female chef ever in Ireland to gain a star.

Danni hails from the Mourne country in Northern Ireland. Her cooking career began in 2003 in the then Michelin starred Deanes in Howard Street with chef Michael Deane. Four years later Danni went on her travels to South Africa, Australia, New Zealand and mainland Europe, garnering knowledge from the high end restaurants in which she worked along the way. Danni is driven by her passion for only the freshest and …

Dunne And Crescenzi Dessert Menu 2017, Dunne And Crescenzi

Menus of the 21st Century

There are 2 owners of the Dunne and Crescenzi collection - husband and wife duo Stefano and Eileen, whose dream was to bring traditional, quality Italian cuisine to Ireland in order to dispel the burgeoning stereotypes brought about by cheap convenience foods, mass produced for the home market with little resemblance to their original counterparts; they are aided by David Izzo, who joined them to help spread the word about the quality and tastes available from his mother country.

Dunne And Crescenzi A La Carte Menu 2017, Dunne And Crescenzi

Menus of the 21st Century

There are 2 owners of the Dunne and Crescenzi collection - husband and wife duo Stefano and Eileen, whose dream was to bring traditional, quality Italian cuisine to Ireland in order to dispel the burgeoning stereotypes brought about by cheap convenience foods, mass produced for the home market with little resemblance to their original counterparts; they are aided by David Izzo, who joined them to help spread the word about the quality and tastes available from his mother country.

Ely Wine Bars Menu 2017, Ely Wine Bar

Menus of the 21st Century

16 years ago, ely wine bar at 22 Ely Place, is where it all began. Erik and Michelle Robson opened ely wine bar and in the process changed the way in which wine was sold in Ireland. Passionate about wine, always respectful of its traditions and culture but always with an eye on what's great now. Today ely lists over 500 wines by bottle and 80 wines by the glass.

ely has always focused on the importance of provenance and the community of our artisan producers and suppliers, who enhance the quality of our food experience. There's never been a …

Farmgate Restaurant & Country Store Dinner Menu 2017, Farmgate Restaurant

Menus of the 21st Century

n 1983 Mar�g O'Brien established Farmgate in Midleton, Co. Cork as a small food shop specialising in local, seasonal, fresh produce. In 1988 it expanded to a larger premises to develop, along with its shop, the now renowned Farmgate Restaurant and Bakery. A generation later Mar�g is now joined by her daughter, Sally O'Brien to further continue this well loved concept. Farmgate is supported and loved, particularly by local patrons, and has now become a national and international landmark. The concept is based on Regional food, supporting in particular local producers. Cheeses are local; duck is free-range; lamb and beef …

Farmgate Restaurant & Country Store Lunch Menu 2017, Farmgate Restaurant

Menus of the 21st Century

n 1983 Mar�g O'Brien established Farmgate in Midleton, Co. Cork as a small food shop specialising in local, seasonal, fresh produce. In 1988 it expanded to a larger premises to develop, along with its shop, the now renowned Farmgate Restaurant and Bakery. A generation later Mar�g is now joined by her daughter, Sally O'Brien to further continue this well loved concept. Farmgate is supported and loved, particularly by local patrons, and has now become a national and international landmark. The concept is based on Regional food, supporting in particular local producers. Cheeses are local; duck is free-range; lamb and beef …