Business Commons^™

Exploring The Values Of Mobile Phone Technology In Tanzania Tourism Smes, Deirdre Lillis, Renatus Mushi

Conference papers

SMEs have been one of the reliable

sources of income and employment worldwide. Mobile

technologies have widely been used in performing a

number of activities for SMEs. Mobile phone

technology is maintained by a single or few operators

which leave endusers

with huge relief as they no longer

deal with technical issues. However, despite the notable

advantages of using mobile phone technology in SMEs,

their values have been explained in a generic way.

Specifics on direct and indirect benefits and concerns

on particular aspect and circumstances have not been

explored. The main challenge is that it is difficult to

single …

Sustainable Architecture Design: Environmental And Economic Benefits, Michael Babcock

Senior Honors Theses

This thesis examines the movement of environmentalism, and its impact on architecture and construction. During an interview with a professional architect, a basis for research of sustainable design was devised, when he explained that “good” architecture attempts to holistically integrate the external and built environment. Presently, the main measurement for sustainability is energy efficiency. Therefore, architects constantly implement new technology in an attempt to unify both the external and built environment in an energy efficient manner. Furthermore, this thesis provides an environmental and financial cost analysis of implementing sustainable design and build. Research shows that the life cycle and up-front …

Runtex: A Community Landmark Run Out Of Business, Emily S. Sparvero, Stacy Warner, Jacob K. Tingle

School of Business Faculty Research

The case follows Paul Carrozza and his journey in building a once highly successful running shoe store in Austin, TX. The case presents newspaper accounts and other publicly available information regarding Carrozza and the store he built and ultimately had to close, RunTex. Specifically, the case offers both undergraduate and graduate students the opportunity to evaluate the repercussions of a business that fails to engage in strategic planning. As a result, this case provides the ideal backdrop for instructors to convey the significance and obligation for future sport managers to understand the importance of strategic management. The case is primarily …

Executive Compensation Incentives Contingent On Long-Term Accounting Performance, Zhi Li, Lingling Wang

Business Faculty Articles and Research

The percentage of S&P 500 firms using multiyear accounting-based performance (MAP) incentives for CEOs increased from 16.5% in 1996 to 43.3% in 2008. The use and design of MAP incentives depend on the signal quality of accounting versus stock performance, shareholder horizons, strategic imperatives, and board independence. After the technology bubble, option expensing, and the publicity of option backdating, firms increasingly use stock-based MAP plans to replace options, resulting in changes in pay structure, but not in pay level. While firms respond to the evolving contracting environment, they consider firm characteristics and shareholder preferences and do not blindly follow the …

Recreation At Work: More Than Fun And Games?, Andrew Lacanienta

Theses and Dissertations

The purpose of this study was to examine the efficacy of Duerden, Courtright, and Widmer's (n.d.) Recreation at Work (RAW) Model and explore the relationship between RAW and employee flourishing (i.e., resilience, work engagement, organizational identification). This study explored the unique contribution from RAW and work activities in relation to employee flourishing. Structural equation modeling revealed RAW and leisure as a state of mind (LSM) perceptions (i.e., intrinsic motivation, perceived freedom, positive affect) had positive relationships with personal expressiveness (β = .704, p < .001) and organizational identification (β = .164, p = .002). Additionally, RAW had a positive relationship with resilience mediated by personal expressiveness (β = …

Proposal For Two Model Undergraduate Curricula In Entrepreneurship, Jerome A. Katz, Ralph C. Hanke, Fred Maidment, K. Mark Weaver, Sharon Alpi

Business and Information Technology Faculty Research & Creative Works

This paper takes three important preliminary steps towards the development of undergraduate curricula in entrepreneurship. First, it provides one of the first analyses comparing the entrepreneurship education standards proposed by the Consortium for Entrepreneurship Education and the European Commission's Education and Training in Entrepreneurship initiative. Next, it presents an analysis of results of a workshop of entrepreneurship educators regarding development of an undergraduate entrepreneurship standard for business schools. With these two elements in place, the paper makes recommendations for model undergraduate entrepreneurship curricula for majors and concentrations and concludes with a discussion of the issues in developing and implementing model …

Far West Water Ski Club Floating Dock Replacement, Jeffery L. Hadley

Construction Management

A project based senior project, the Far West Floating Dock Project included the design, procurement and construction of two 20’x 20’ floating docks for the Lake Nacimiento based nonprofit Far West Water Ski Club. Constructed of polyethylene coated floats, 4x Pressure Treated lumber, hot-dipped galvanized hardware and composite decking, the dock is designed to have a lifespan of at least 35-40 years. This case study provides an overview of the complete project delivery, beginning with the conception and research, transitioning to design and procurement, and finishing with construction and lessons learned. The overall project cost landed at $21,712.00, made possible …

Aicpa Professional Standards As Of June 1, 2016, 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.

Aicpa Professional Standards As Of June 1, 2016, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), Attestation Standards, U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Greater New Orleans Educational Television Foundation (Wyes-Tv): An Internship Academic Report, Courtney Rowan

Arts Administration Master's Reports (1984-2016)

This report provides a detailed account of an internship with the Greater New Orleans Educational Television Foundation’s development department. For the purposes of this paper, I will be referring to the non-profit as WYES-TV. The internship began in January of 2016 and continued through April of 2016. Throughout this paper, I will provide an overview of the organization’s history, mission, budget, special events and program services, as well as a description of my internship and experience. This report will also include an analysis of the strengths, weaknesses, opportunities and threats of the organization. It will discuss best practices for addressing …

An Action Design Research On Development And Deployment Of A Computer-Based Group Discussion Support Tool For Achieving Consensus And Culture Change At A Tertiary Educational Institution, Jaclyn Mui Suan Lee

Dissertations and Theses Collection (Open Access)

Organisational culture change is a long and complex process that typically takes years to complete and has a very low success rate. This Action Design Research Study in an educational setting, addresses the problem by the proposed use of an Action Design Research Methodology to build and deploy an IT artifact named Organisational Culture Assessment Instrument-Spilter (OCAI-Spilter) to speed up cultural change while reducing failure rate. OCAI-Spilter should be able to fast-track culture change by addressing the problem of scalability and process losses encountered in most change projects involving large numbers of people. We deploy an iterative prototyping process using …

Demo: Smartwatch Based Shopping Gesture Recognition, Meeralakshmi Radhakrishnan, Sharanya Eswaran, Sougata Sen, Vigneshwaran Subbaraju, Archan Misra, Rajesh Krishna Balan

Research Collection School Of Computing and Information Systems

In the current retail segment, the retail store owners are keen to understand the browsing behavior and purchase pattern of the shoppers inside the physical stores. Profiling the behavior of the shopper is key to success for any marketing strategies that can optimize or personalize shopping-related services in real-time. We envision that exploiting the knowledge of real-time behavior of shopper’s in-store activities enables novel applications such as: (a) targeted advertising or recommendations: based on longer term shopper profiles, (b) proactive retail help to assist the shoppers who are confused in choosing between two items, (c) smart reminders that can remind …

Elvis Who? Understanding, Attracting And Retaining The Next Generation Of Las Vegas Customers, Oliver Lovat

Occasional Papers

Las Vegas is in the middle of a period of generational transformation. The visitor profile has changed greatly since 2007, however the behavior and attitudes of this new visitor are very different that of previous generations of visitors. By undertaking a survey of this group we identify several key trends that make this group unique. Not only does this new visitor come to Las Vegas more frequently, follow Las Vegas when they are not in the city, they demonstrate planning and spending patterns that are unlike any other group. This paper analyses the next generation of visitor, and suggests methods …

أثر العمق المالي و معدل سعر الصرف على التضخم في العراق للمدة (1970- 2014 ), حيدر عباس دريبي

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة لبيان اثر العمق المالي مقاسا ب ومعدل سعر صرف الدينار العراقي مقابل الدولار الامريكي على معدل التضخم في العراق للمدة (1970-2014). من جهة اخرى استخدمت طريقة Engle-Granger ذات الخطوتين وطريقة Johanson and Juselius لاختبار التكامل المشترك بين المتغيرات، ولتحديد اتجاه العلاقة السببية في الاجلين القصير والطويل بين المتغيرات أستخدم نموذج تصحيح الخطأ VECM. النتائج اشارت الى وجود تكامل مشترك بين العمق المالي وبين معدل التضخم وكذلك بين معدل سعر الصرف و معدل التضخم، وان هناك علاقة سببية تتجه من العمق المالي ومعدل سعر الصرف الى معدل التضخم في الاجلين القصير والطويل. وعليه، يجب التحكم في عرض النقود وايجاد …

دراسة محددات ولاء الزبون في القطاع الفندقي دراسة تحليلية في الفنادق السياحية في محافظة النجف الأشرف, حسين علي عبد الرسول

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث استقراء ما قدمته تلك الدراسات والتركيز على ثلاث محددات للولاء هي ( رضا الزبون ، جودة الخدمة ، قيمة الزبون ) . اتجهت الدراسة لاختيار عينة من نزلاء الفنادق السياحية في محافظة النجف الأشرف بلغ عددهم (104) نزيل . و باستخدام استمارة استبيان المصممة في ضوء دراسات سابقة ،تم صياغة مقياس واختباره في ضوء مجموعة من الأساليب الإحصائية المتقدمة(معامل الثبات ، معامل الثبات المركب ، صدق التقارب) . وثم اختبار الفرضيات من خلال نمذجة المعادلة الهيكلية .وتوصل البحث الى استنتاجات مهمة من أبرزها ، ان لجودة الخدمة المدركة دور مهم في تحقيق الولاء المركب ، في أن بلوغ …

السلوك السياسي لمدراء المستشفيات وتأثيره في انتشار الإرهاق العاطفي بين الممرضين والممرضات دراسة حالة في مستشفى الصدر التعليمي في محافظة النجف الأشرف, ليث علي يوسف الحكيم

Muthanna Journal of Administrative and Economics Sciences

ان البحث الحالي يسعى إلى معرفة طبيعة العلاقة بين السلوك السياسي للمدراء والإرهاق العاطفي في مستشفى الصدر التعليمي في محافظة النجف الأشرف, وتتمثل أهمية البحث الحالي في محاولته لردم الفجوة المعرفية بين متغيري البحث. فضلاً عن وضع الأسس الصحيحة والمناسبة لمعالجة مشكلة واقعية تؤثر بصورة مباشرة على بيئة العمل في أحد أهم المستشفيات. ولقد وزع الباحثون بإستخدام طريقة العينة العشوائية 450 استبانه على عدد من الممرضين والممرضات في المستشفى المذكور. وكان عدد الاستبانات المسترجعة310 إستبانة، أما عدد الاستبانات الصالحة للتحليل الإحصائي فقد بلغ (287) إستبانة وبمعدل (92%) من الإستبانات المسترجعة. وأظهرت المراجعة النظرية للدراسات السابقة وجود فجوة معرفية لتفسير طبيعة …

تنازل المجنى عليه عن حقه في الشكوى وإثره في انقضاء الدعوى الجزائية ( دراسة مقارنة ), رفاه خضير جياد الادريسي

Muthanna Journal of Administrative and Economics Sciences

يثير مصطلح المجنى عليه عدة تساؤلات خاصة بوضعه ودوره وأهميته في مجال الدراسات الجنائية ، حيث أن مفهومه وأهمية دراسته في القانون الجنائي تحتم علينا منحه هذا الاهتمام الذي لم يعنى به في كتابات شراح القانون الجزائي في مختلف العصور ولا في المدارس العقابية المختلفة ، باعتباره احد إطراف الدعوى الجزائية وكطرف في المشروع الإجرامي كغيره من بقية الإطراف لاسيما المتهم . وبالرغم من هذا الإهمال لوضع المجني عليه في الدراسات الفقهية القانونية إلا أننا حاولنا في هذا البحث أن نسلط الضوء عليه علنا نوضح دوره في هذا الجانب ، وكيف له أن يستخدم حقه في التنازل عن الشكوى في …

تأثير جودة التدقيق الداخلي على كفاءة تنفيذ مشاريع الموازنة الاستثمارية في الجامعات العراقية الفتية (دراسة حالة: في جامعة المثنى وميسان) دراسة حالة: في جامعة المثنى وميسان, حيدر عباس عبد

Muthanna Journal of Administrative and Economics Sciences

ان التطور الحاصل في مشاريع الموازنة الاستثمارية من بعد عام 2003 , ادى الى قيام الجامعات العراقيــة والفتــية خاصة من مواصلة مواكبة التطورات في ظل تطور التكنلوجية الحديثة في الجامعات العربية او الاجنبية وذلك من خــلال النـــهوض بمؤسساتها العلمـــية بعد حالة الركود والاهمـــال التي عاشتها قبـــل عام 2003, وكانت لمشـــاريع الموازنــة الاستثمارية الاثر البالغ في تطوير تلك الجامعات ومن ضمنها الجامعات الفتية .لذا سوف نسلط الضوء في هذه الدراسة على الدور التي تلعبه جودة التدقيق الداخلي في كفاءة وتنفيذ مشاريع الــموازنة في الجامعات العراقية الفتية , حيث هدفت هذه الدراسة الى بيان كيفية تطوير وتحسين كفاءة مشاريع الموازنة الاستثمارية ,ومعالجة …

قياس مستوى جودة الأرباح المحاسبية ومدى تأثرها بمحددات هيكل الملكية ((دراسة تطبيقية في عينة من المصارف التجارية العراقية الخاصة المدرجة في سوق العراق للأوراق المالية)), كرار سليم عبد الزهرة

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث إلى قياس مستوى جودة الارباح باستخدام نموذج التدفقات والمستحقات ((Richardson ومن ثم بيان مدى تأثرها بمحددات هيكل الملكية بالتطبيق على ثمانية من المصارف العراقية التجارية الخاصة المدرجة في سوق العراق للأوراق المالية للفترة من 2004-2013. وقد تم استخدام البرنامج الإحصائي SSPS في قياس واختبار متغيرات البحث باستعمال الانحدار الخطي البسيط والمتعدد, واختبار T-Test وقد توصل البحث إلى ان هناك مستوى مقبول من الجودة في ارباح تلك المصارف,وبينت النتائج الاجمالية ان هناك اثر لمحددات هيكل الملكية على مستوى جودة الارباح.وانطلاقا من النتائج السابقة يوصي الباحث بضرورة اعتماد مؤشرا لقياس جودة الارباح في البيئة العراقية, فضلا عن تقنين محددات هيكل …

Modelling Banks’ Interest Margins In Nigeria, Ini S. Udom, Ngozi T. I. Agboegbulem, Ngozi V. Atoi, Abiola O. Adeleke, Ochoche Abraham, Ogochukwu G. Onumonu, Murtala Abubakar

CBN Journal of Applied Statistics (JAS)

This study applied panel analysis to determine the factors influencing interest margins in Nigeria using bank-specific, sector-specific and macroeconomic data ranging from 2010:Q1 to 2014:Q2. Based on the Hausman test, a fixed effect model in a generalized form (GLS) was estimated. The result shows that credit risk, growth in loans and advances, staff operating cost, GDP growth, inflation rate and money supply growth are significant determinants of interest margins in Nigeria. Consistent with previous studies, staff cost exerts highest impact on interest margins followed by fixed effects term. Further analysis of the banks’ fixed effects reveals that seven banks control …

Exchange Rate Pass-Through To Inflation In Nigeria, Abiodun S. Bada, Ajibola I. Olufemi, Inuwa A. Tata, Idowu Peters, Sani Bawa, Anigwe J. Onwubiko, Udoko C. Onyowo

CBN Journal of Applied Statistics (JAS)

Concerns about the magnitude and length of exchange rate pass-through to consumer prices have increased in many developing countries in view of its profound implications on price and exchange rate stability as well as the macroeconomic policy environment. This paper examines the exchange rate pass-through effect at the aggregate level into import and consumer prices in Nigeria for the period 1995Q1 – 2015Q1. Utilizing the Johansen approach to cointegration and a vector error correction methodology, the paper found the exchange rate pass-through into Nigeria’s CPI inflation to be incomplete. The long run pass-through elasticities were found to be 0.24 and …

Real Effective Exchange Rate Misalignment In Nigeria, Ngozi E. Nwachukwu, Racheal O. Adebayo, Abdullahi A. Shettima, John O. Anigwe, Chidinma T. Udechukwu-Peterclaver

CBN Journal of Applied Statistics (JAS)

The study analyzed the relationship between relevant macroeconomic variables and the real effective exchange rate (REER) in Nigeria based on the Behavioural Equilibrium Exchange Rate (BEER) approach. An Autoregressive Distributed Lag (ARDL) model was estimated to obtain the equilibrium REER while the resultant levels of misalignment were computed for the period 1990 - 2014. Model results indicated that terms of trade and degree of trade openness are significant determinants of the REER, implying that trade policies matter for Naira REER movements. The error correction model indicated that 3.3% of disequilibrium error is corrected within a quarter. On the average, the …

Real Exchange Rate Misalignment And Economic Growth In Nigeria (1960-2011), Waheed O. Ibrahim

CBN Journal of Applied Statistics (JAS)

This paper examines the impact of real effective exchange rate misalignment on economic growth in Nigeria using an annual data spanning 1960 to 2011. The augmented growth model was estimated using purchasing power parity (PPP) and generalized method of moment (GMM) approaches. Through series of iterative processes, it was observed that it will take four years for the exchange rate to revert back to equilibrium. The result from the PPP approach shows that the period of flexible exchange rate regime is characterized by a relatively lower real exchange rate misalignment over time compared with the fixed exchange rate regime. The …

Exchange Rate Policy And Falling Crude Oil Prices: Effect On The Nigerian Stock Market, Terfa W. Abraham

CBN Journal of Applied Statistics (JAS)

This paper examines the effect of crude oil price movement on the Nigerian stock market and the role of exchange rate as a plausible countercyclical policy tool. Daily data on All Share Index of the Nigerian stock market, crude oil prices and exchange rate, were collected for two periods: 2008-2009 and 2012-2015. Results from the Autoregressive Distributed Lag (ADL) model show that oil prices are positively related with the performance of the Nigerian stock market thus would drag the market down in times of turmoil. Howbeit, devaluation of the naira is found to be effective in cushioning the effect of …

An Empirical Analysis Of The Macroeconomic Impact Of Public Debt In Nigeria, Sunday N. Essien, Ngozi T. I. Agboegbulem, Michael K. Mba, Ogochukwu G. Onumonu

CBN Journal of Applied Statistics (JAS)

This paper examines the impact of public sector borrowings on prices, interest rates, and output in Nigeria. It utilized a Vector Autoregressive framework, the Granger causality test, impulse response, and variance decomposition of the various innovations to study the impact. It found that shock to external debt stock increases prime lending rate, but with a lag. However, the level of external and domestic debt over the period of this study had no significant impact on the general price level and output.

Empirical Model For Forecasting Exchange Rate Dynamics: The Go-Garch Approach, Godknows Isenah, Olusanya E. Olubusoye

CBN Journal of Applied Statistics (JAS)

The study aimed at determining a set of superior generalized orthogonal-GARCH (GO-GARCH) models for forecasting time-varying conditional correlations and variances of five foreign exchange rates vis-à-vis the Nigerian Naira. Daily data covering the period 02/01/2009 to 19/03/2015 was used, and four estimators of the GO-GARCH model were considered for fitting the models. Forecast performance tests were conducted using the Diebold-Mariano (DM) and the model confidence set (MCS) tests procedures. The DM test indicates preference for the GO-GARCH model estimated with nonlinear least squares (NLS) estimator – denoted as GOGARCH-NLS, while the MCS test determined a set of superior models (SSM) …

Monetary Policy And Unemployment In Nigeria: Is There A Dynamic Relationship?, Sunday N. Essien, Garba A. Manya, Mary O.A. Arigo, Kufre J. Bassey, Suleiman F. Ogunyinka, Deborah G. Ojegwo, Francisca Ogbuehi

CBN Journal of Applied Statistics (JAS)

This paper examines the link between unemployment and monetary policy in Nigeria using a vector autoregressive (VAR) framework for the period 1983q1 – 2014q1. The paper investigates the effect of structural change by identifying three structural breakpoints and incorporating them into the VAR model as dummy variables. The results show that a positive shock to policy rate raises unemployment over a 10 quarter period. In addition, all the variables used as proxy in the model jointly Granger cause unemployment, implying the existence of a dynamic relationship between monetary policy and unemployment in Nigeria.

Exchange Rate And External Reserves In Nigeria: A Threshold Cointegration Analysis, Ngozi E. Nwachukwu, Abdulkadir I. Ali, Ismaila S. Abdullahi, Mohammed A. Shettima, Solomon S. Zirra, Bola S. Falade, Michael J. Alenyi

CBN Journal of Applied Statistics (JAS)

This paper models the long-run relationship between the Bureau De Change exchange rate and external reserves in Nigeria in a Threshold Vector Error Correction Model (TVECM) framework using daily data that spans from Jan 1, 2014 to Jul 31, 2015. Modeling BDC exchange rate and external reserves within this context can be motivated by the fact that the transition mechanism between the variables is controlled by the degree of BDC exchange rates premium which is within central bank of Nigeria’s policy oversight. The supLM test result indicates that there is a non-linear long-run relationship between the series, providing empirical support …

Analysis Of Inflation Dynamics In Nigeria (1981 – 2015), Sani Bawa, Ismaila S. Abdullahi, Adamu Ibrahim

CBN Journal of Applied Statistics (JAS)

This study examined the dynamics of inflationary process in Nigeria over the period 1981 – 2015, using the bounds testing approach to cointegration. Empirical results indicated that inflation in Nigeria proxied by CPI exhibited a strong degree of inertia. The econometric results showed that past inflation and average rainfall appeared to have been the main determinants of inflationary process in Nigeria over the study period. We also found strong evidence of the importance of money supply in the inflation process, lending credence to the dominance of the monetarist proposition on inflation dynamics in Nigeria. Thus, the paper recommended among others, …

Fiscal Policy And Private Investment In Selected West African Countries, Joseph A. Omojolaibi, Tochi-Nze P. Okenesi, Ekundayo P. Mesagan

CBN Journal of Applied Statistics (JAS)

This study sets out to examine the nexus between fiscal policy and private investment in five selected West African countries using annual data from 1993 to 2014. Employing Fixed Effect Model for Panel data ordinary least square approach, the results showed the existence of a significant crowding in effect of government capital expenditure and tax revenue while non-tax revenue showed a crowding out effect. Recurrent expenditure and external debt also showed crowding out effects but these were insignificant. The accelerator effect of output growth was also found to be insignificant across the countries over the time period. The study called …