Business Commons^™

Mobile Payment Adoption In India: Role Of Attitude And Risks, Mona Sinha, Rajan Saxena, Hufrish Majra

AMTP Proceedings 2016

This paper examines the emergence of mobile payments as a payment alternative in India. Despite economic growth, marked improvement in social indicators, and rising incomes and savings rate, nearly 41% of the Indian population remained unbanked. Use of self-service technologies such as ATMs and Internet banking had limited success. Given the high penetration of mobile phones, mobile technology was being seen as a mode of transforming the banking sector and in particular payment mechanisms.

Most research on attitude towards technology and its adoption has been conducted in developed countries and their applicability to Indian consumers remained unclear. This paper offers …

The Influence Of Religion On The Marketing Concept: A Case Of Halal Culture, Soleman Mozammel, Perry Haan

AMTP Proceedings 2016

Religion is a major cultural variable that can affect the purchase behavior of consumers. This non-empirical paper examines how the Muslim concept of Halal influences consumers in the Middle East and Muslims all over the world. The paper reviews brief history of the marketing concept and consumer behavior. It then explains the role that cultural generally plays in the consumer decision making and marketing concept. The paper explains the basic concepts behind Halal culture. The paper makes recommendations to marketers for how to reach consumers who seek products that are Halal certified and Shariah-compliant. It also discusses how to compete …

Toward An Engineering Discipline Of Warehouse Design, Leon Mcginnis, Timothy Sprock

14th IMHRC Proceedings (Karlsruhe, Germany – 2016)

Warehouses today are complex dynamic engineered systems, incorporating automation, mechanization, equipment, fixtures, computers, networks, products and people, and they can support the flow of tens or hundreds of thousands of different items to enable fulfilling thousands or tens of thousands of orders daily. In that sense, they represent a design challenge that is not terribly different from the design of other complex dynamic engineered systems, such as a modern passenger airplane, an automobile, or a unique building. What is different is that the design of these other complex dynamic engineered systems typically follows some engineering design discipline. Here, we argue …

Monte Carlo Algorithm To Study Performance Parameters Of Shuttle Systems, Wolfgang Trummer, Dirk Jodin

14th IMHRC Proceedings (Karlsruhe, Germany – 2016)

Shuttle systems provide alternative solutions in storage technology. Ma-terial flow analyses of these systems are extensive due to complex interac-tion of several shuttles and lift elements. Besides classic cycle time calcu-lation, it also requires advanced analyzing methods. At the Institute of Logistics Engineering (ITL), Graz University of Technology, an innovative, software-based approach has been developed to investigate the performance of shuttle systems. This approach is based on the Monte Carlo method. The software tool takes into account a variety of different systems and operating parameters to reflect operative behavior of shuttle systems.

Life Satisfaction, Overweight And Obesity, Masanori Kuroki

Faculty Publications - The LeMoyne Smith School of Business

Many economists share the view that the rise in obesity is largely the result of rational decision-making by individuals who compare risks and benefits. A dominant view among economists is that there is no economic justification for government intervention unless there is a market failure. However, recent developments in behavioral economics suggests that people often fail to make optimal decisions, and that public welfare may be improved by government interventions even when there is no externality. This paper examines the association between one’s body weight and life satisfaction by utilizing data on self-reported life satisfaction, which approximates individual utility, after …

Quasi-Public Spending, John R. Brooks

Georgetown Law Faculty Publications and Other Works

The United States has increasingly designed certain public spending programs not as traditional tax-financed programs, but rather as mixtures of private expenditures, subsidies, and limited taxes. Thus part of what could have gone to the government as a tax is instead used to purchase the good or service directly, with only incremental taxes and subsidies to manage distributional goals. This Article terms this “quasi-public spending,” and argues that it is descriptive of our evolving approaches to both health care and higher education. Based on this observation, the Article defines and analyzes quasipublic spending and compares it to both traditional public …

The Mediating Effects Of Autonomy, Competence, And Relatedness During Couple Leisure On The Relationship Between Total Couple Leisure Satisfaction And Marital Satisfaction, Miriam Puerta Amato, Neil Lundberg, Peter Ward, Bruce G. Schaalje, Ramon Zabriskie

Faculty Publications

This study tested Self-Determination Theory as a possible explanatory framework to understand the relationship between total couple leisure satisfaction and marital satisfaction. The three psychological needs of autonomy, competence, and relatedness—fundamental components of Self-Determination Theory—were measured through the Fulfillment of Psychological Needs during Couple Leisure (FPNL) scale and were tested as mediators. The analysis of five structural equation models confirmed the relevance of the Self-Determination Theory in explaining the relationship between couple leisure satisfaction and marital satisfaction. Although autonomy and competence were significant mediators, relatedness consistently appeared as the strongest mediator suggesting that the fulfillment of this psychological need is …

Being Student And Practitioner Centered: Lessons Learned From Integrating A Recreation Management Department Into A Business School, Patti A. Freeman, Mat D. Duerden, Brian J. Hill

Faculty Publications

In July 2009, Brigham Young University’s Recreation Management (RecM) Department moved to the Marriott School of Management (MSM), beginning its integration into a nationally ranked business school, including the transition from a college with little coordination between departments to one where all majors share a common core of classes. Despite initial feelings of uncertainty, many insights over time emerged as to how the RecM department could better serve students and professionals. This paper shares some of the lessons the RecM Department learned that hold applicability for other recreation departments, including the (1) influence of names on external perceptions and curriculum, …

Adolescent Summer Camp Volunteers’Attitudes Toward Peers With Disabilities, Megan Fort, Neil Lundberg, Ramon Zabriskie, Dennis Eggett, Mary Anne Prater, Keith Barney

Faculty Publications

This study explored themalleability of adolescent attitudes toward their peers with disabilities after volunteering in a summer day-camp. The Contact with Disabled Persons Scale (CDP) and the Multi-Dimensional Attitude Scale (MAS) were used to collect data in order to determine the association between volunteering in a recreation-based summer day camp and adolescent attitudes toward disability. After a covariateadjusted regression analysis, contact with individuals with disabilities was found to significantly predict change in attitudes toward disability. Dyadic interviews were held after camp participation to provide additional sources of data with potential for deeper understanding of the camp experience for volunteers. The …

Project Execution: A Research Agenda To Explore The Phenomenon, James Walter Marion, Tracey Richardson, Matthew Earnhardt

Publications

It is observed in the literature that although project management is considered to be an execution-oriented discipline, the Project Management Body of Knowledge developed by the Project Management Institute provides relatively little detail in the Executing process group compared with other process groups such as the Planning and Monitoring and Controlling process groups. It is further observed that project elements considered essential to the success of the project including project Scope, Cost, Schedule, and Risk are not included within the Executing process group. Likewise, the coverage of project execution in the Project Manager Competency Development Framework authored by the Project …

Comm 286: Business And Professional Communication—A Peer Review Of Teaching Project Benchmark Portfolio, Katherine M. Castle

UNL Faculty Course Portfolios

This instructional portfolio is an inquiry into the a large, multi-section standardized course at the University of Nebraska-Lincoln. This course was recently flipped into a hybrid design in order to improve consistency in learning objectives across course sections, streamline assessment processes, provide a better student educational experience, and to manage continued growth in the course. This inquiry examines the effectiveness of the course in meeting stakeholder needs, reducing communication apprehension, improving student confidence to communicate effectively in professional environments, and in teaching professional communication competencies. It is a comprehensive evaluation of the effectiveness of the course to include student, GTA, …

2016 January, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2016.

2016 Web Features, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Web features for 2016.

Foxes In The Henhouse: An Exploratory Inquiry Into Financial Markets Fraud, Joseph Wall, Timothy J. Fogarty

Accounting Faculty Research and Publications

Conventional understandings of fraud are organized around the fraud triangle first developed in the 1950s by Cressey. This conceptual device remains central in our pedagogy and research on this especially timely topic. As long as fraud is imagined to be not much different than a stereotypical act by a single individual out of financial desperation and impulsiveness, the fraud triangle provides a reasonably powerful conceptual organization. However, when applied to abuses that occur in highly organized financial markets, its application takes on new meanings that push the boundaries of its usefulness. Using interviews with traders and other securities market participants, …

Audit Quality Indicators: Perceptions Of Junior-Level Auditors, Veena L. Brown, Jodi L. Gissel, Daniel Neely

Accounting Faculty Research and Publications

Purpose

In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions: audit professionals, audit process and audit results. Using AQIs initially proposed by the PCAOB, as well as AQIs suggested by prior literature, the authors solicit perceptions from junior-level (senior and staff) auditors to investigate the current state of practice along many of the AQIs relating to audit professionals and audit process.

Design/methodology/approach

In the study, 78 junior-level auditors responded to the survey. …

The Sacrificial Ram, Charles Ebbers

Graduate Student Theses, Dissertations, & Professional Papers

Every January and February, Montana and other western states auction tags to hunt big horn sheep, moose, mountain goats, bears and other big game species to the highest bidder, at a series of hunting shows in Nevada. Some states call them “governor’s tags,” while others like Montana call them auction tags.

The purpose of the auctions is to raise funds for state conservation programs meant to keep wildlife populations healthy. In Montana, the funds raised are species specific, meaning that the proceeds from a bighorn sheep tag must be used to help bighorn sheep. Yet, the revenue from these tags …

Re-Thinking The Intentionality Of Fraud: Constructing And Testing The Theory Of Unintended Amoral Behavior To Explain Fraudulent Financial Reporting, Andrew Dill

Electronic Theses and Dissertations

My three-paper dissertation is aimed at applying the concepts of bounded ethicality and ethical fading to accounting fraud. Typical of relatively new fields such as behavioral ethics, theoretical models are scarce (Tenbrunsel & Smith-Crowe, 2008). As such, the purpose of Study 1 is to unify disparate theories and ideas from psychology and behavioral ethics as a means of constructing a theory, the Theory of Unintended Amoral Behavior (TUAB), which includes the concepts of bounded ethicality and ethical fading. In addition, the pressure for management to meet earnings expectations is discussed through the lens of the TUAB as an example of …

Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler

Electronic Theses and Dissertations

Francis (2011) lists three under-researched units of analysis that affect audit quality: inputs, firms, and institutions. This dissertation analyzes how each of these units of analysis contributes to audit quality. Study 1 examines audit inputs, specifically, characteristics of the individual auditor that affect professional skepticism. Study 2 examines how firm staffing decisions affect audit quality. Study 3 examines how the Public Company Accounting Oversight Board ("PCAOB"), as a regulatory institution, promotes audit quality through their risk-based inspection program. The first study reports the results of two experiments that examine professional skepticism as a function of moral agency. Consistent with the …

Decision Making In Corporate Taxation, Bonnie Brown

Electronic Theses and Dissertations

This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing …

It Centralization And The Innovation Value Chain In Higher Education: A Study For Promoting Key Innovations Through Innovation Management And Organizational Design, Edmund Udaya Clark

All Graduate Theses, Dissertations, and Other Capstone Projects

The purpose of the present study was to investigate the impact of organizational centralization in higher education technology support units on institutional innovativeness. The centralization tools used for the present study included measures developed by Hage & Aiken (1971), Kaluzny, et al. (1974), and Ferrell & Skinner (1988). The innovativeness measures were established by Hansen & Birkinshaw's (2007) tool for evaluating innovation value chain activities in organizations. Data were gathered from a nation-wide sample (n = 303) of IT workers at 38 research one institutions in the United States. The results indicated that innovation value chain activities (idea generation, conversion, …

Process Improvement By Lean Thinking In Trucking Industry, Abhiram Reddy Ramasahayam

All Graduate Theses, Dissertations, and Other Capstone Projects

Manufacturing industries with complex production systems are struggling with designing optimal process to increase throughput. Companies will require high amount of labor and process improvement resources to sustain growth and delivery quality products to its customers. A chain of value added activities when designed and deployed with help of lean based methodologies can create high efficiency process. In this paper we have studies and implemented value added process based on the lean manufacturing methodologies which was adapted on the shop floor.

In many traditional truck body production industries have facing many problems like low production rate, big lead times, material …

Three Essays On Asset Pricing In Security And Housing Markets, Minrong Zheng

Electronic Theses and Dissertations

In my first essay, I investigate the relationship between IPO long-run underperformance (Ritter, 1991) and the idiosyncratic risk puzzle (Ang, Hodrick, Xing and Zhang, 2006), the phenomenon of abnormally low returns for stocks with high idiosyncratic risk. I show that IPO long-run underperformance is in fact a manifestation of the surprisingly low returns for high idiosyncratic risk stocks. IPO underperformance disappears after I control for the idiosyncratic risk. Specifically, the underperformance of IPO firms only presents following the months in which they are classified into the highest idiosyncratic risk quintile. On the other hand, I find that the idiosyncratic risk …

Determining Small Business Cybersecurity Strategies To Prevent Data Breaches, Jennifer Saber

Walden Dissertations and Doctoral Studies

Cybercrime is one of the quickest growing areas of criminality. Criminals abuse the speed, accessibility, and privacy of the Internet to commit diverse crimes involving data and identity theft that cause severe damage to victims worldwide. Many small businesses do not have the financial and technological means to protect their systems from cyberattack, making them vulnerable to data breaches. This exploratory multiple case study, grounded in systems thinking theory and routine activities theory, encompassed an investigation of cybersecurity strategies used by 5 small business leaders in Middlesex County, Massachusetts. The data collection process involved open-ended online questionnaires, semistructured face-to-face interviews, …

Pharmacy Stores Profitability And Sustainability In Bulawayo, Zimbabwe, Augustine Khoza

Walden Dissertations and Doctoral Studies

Zimbabwe's catastrophic economic decline resulted in a high unemployment rate (95%), declining socioeconomic indicators, pharmacy stores' unprofitability and lower sustainability. Profitable pharmacy stores play a fundamental role in ensuring public access to medication. Lack of pharmacy profitability leads to poor healthcare delivery, resulting in increased morbidity and mortality. A healthy population is panacea to economic growth and prosperity and enhances human dignity, social cohesion, and the quality of life. In this qualitative, descriptive multicase study design, using Porter's business strategies theory and the Deming process of quality assurance as conceptual frameworks, data from 11 pharmacy stores leaders in Bulawayo, Zimbabwe …

Effects Of Ceo Changes On Senior Management Leadership Teams Of U.S. Airports, Gale Larine Laroche

Walden Dissertations and Doctoral Studies

Changes in the top leadership position in U.S. airports occur frequently. The purpose of the present phenomenological study was to understand the shared, lived experiences of senior managers who work in a U.S. airport and who have undergone a change in the top leadership position. Airports are of critical importance to their local regions and communities and are economic engines for their respective regions. The results of the study may provide positive social change for airport staff and the surrounding community by drawing attention to the complexity in leadership transition. The study was grounded in organizational stress, uncertainty theory of …

Workplace Bullying: A Quantitative Study Of Adult Victims, Joyce Lynn Walker

Walden Dissertations and Doctoral Studies

Workplace bullying has gained widespread attention as contributing to the increase in organizational costs and the reduction in employee productivity. Organizations and human resource departments have conducted studies and developed prevention programs to address bullies, but few studies or programs have focused on the role of victims in the onset of bullying. This quantitative study examined the relationship between bullying victimization in the workplace, focusing on personality traits, specific problem solving, and a victim's locus of control belief. A sample (N = 94) of male and female college students completed the Negative Acts Questionnaire-Revised, Heppner's Problem-Solving Inventory, Levenson's Locus of …

Marketing Strategies For Increasing Latino Enrollment In Higher Education, Melissa Rocio Gomez De La Fuente

Walden Dissertations and Doctoral Studies

Many leaders of higher education institutions in the United States face changes in student demographics, tightened regulatory environments, and reduced state funding. University leaders have an opportunity to leverage targeted marketing strategies in order to increase their institutions' market share in the Latino student segment. The purpose of this study was to explore the strategies that some university leaders use to increase Latino student enrollment in higher education programs. The marketing mix and the Ps of marketing theory comprised the study's conceptual framework. Semistructured interviews were conducted with 3 marketing experts from the higher education sector, who were selected by …

Small Aviation Business Success Strategies For Profitability, Christina Hiers

Walden Dissertations and Doctoral Studies

Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and company documents. Member checking was completed to strengthen creditability and trustworthiness. Based on the methodological …

Strategies That Make Entrepreneurs Sucessful On A Second Business Launch, Willie Joseph Johnson

Walden Dissertations and Doctoral Studies

Fifty percent of small businesses launched survive 5 years or more and about 33.3 percent continue operating for 10 years or longer. This transcendental phenomenological study included Cantillion's theory of entrepreneurship to explore strategies used by successful second-time business owners after a failed first launch. Face-to-face interviews took place with 12 successful second-time business owners in Fairfax County, Virginia, whose first business had failed. Interviews were transcribed and analyzed using a modified Van Kaam method to identify strategies small business owners used to succeed beyond 5 years after a failed first business venture. Data analysis revealed 4 themes: (a) owners …

Leadership Styles And Learning For Performance Within Commercial Banks In Kenya, Teckie Michelle Karoki

Walden Dissertations and Doctoral Studies

The literature indicates that leaders influence the establishment of organizational learning culture (OLC) by the application of transformational (TFO), transactional (TAC), and passive-avoidant (PAV) styles. Further, the literature links OLC to the financial performance of organizations by leadership involvement in establishing learning organizations. However, the manner in which the practice of OLC occurs and the relationship of OLC with TFO, TAC, and PAV is unclear, as is the link between OLC and financial performance (ROA); especially for growing economies outside North America. The purpose of this study was to address this gap in the literature through a quantitative study of …