Business Commons^™

2014 December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for December of 2014.

International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson

Undergraduate Honors Theses

The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has, …

An Importance-Performance Analysis Of Multigenerational Preferences In Guestroom Technology, Sidian Lan

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study focuses on generational preferences in terms of guestroom technology. The hospitality technology industry has indicated guestroom technology as their highest priority in terms of hospitality technology investment. Previous studies have investigated in-room technology amenities and ranked them in order of importance and performance. However, it is uncertain which guestroom specific technologies should they invest in when it comes to different generations. Each generation is fundamentally different from the others because each generation was born in different eras with different societal changes. These generations have different values, ideas, needs, and communication skills. Hoteliers are investing time and money into …

Methane Production By A Packed-Bed Anaerobic Digester Fed Dairy Barn Flush Water, Sean Richard Thomson

Master's Theses

Packed-bed digesters are an alternative to covered lagoon digesters for methane production and anaerobic treatment of dilute wastewaters such as dairy barn flush water. The physical media of packed-beds retain biofilms, often allowing increased treatment rates. Previous studies have evaluated several types of media for digestion of dilute wastewaters, but cost and media fouling have setback commercial development. A major operational cost has been effluent recirculation pumping.

In the present effort, a novel approach to anaerobic digestion of flush dairy water was developed at pilot-scale: broken walnut shells were used as a low-cost packed-bed medium and effluent recirculation was replaced …

He Creators A Look At The Changing Work Of Potters And The Future Of Their Craft In Thimi, Nepal, Natalie Silver

Independent Study Project (ISP) Collection

The Newari sur-name Prajapati has been associated with those who are of the potter caste in the Kathmandu valley. In the past 30 years ceramics in the historic pottery town of Thimi has changed drastically from being an essential and necessary craft and the only occupation for Prajapatis, to a struggling population of visually aging potters. This paper examines the workshop Everest Pottery in Thimi nepal as a case study for the state of ceramics in Thimi today. The author traces the origins of the workshop's founder Shiva Prajapati and examines the shift that Shiva made from traditional Newari pottery …

El Caso De Madygraf (Ex-Donnelley): Una Exploración De La Tensión Entre La Legalidad Y La Legitimidad De Las Empresas Recuperadas En Argentina / The Case Of Madygraf (Ex-Donnelley): An Exploration Of The Tension Between The Legality And The Legitimacy Of Recovered Businesses In Argentina, Maggie Joyce

Independent Study Project (ISP) Collection

In December 2001, Argentina declared the largest economic debt default in history. Following the default, Argentina’s economy spiraled into depression and a severe economic crisis plagued the country. Unemployment skyrocketed, dollar shortages continued, and many businesses closed under financial pressures. As private business and large corporations alike shut their doors indefinitely, oftentimes under the auspices of fraudulent bankruptcies, freshly unemployed workers across the country reclaimed their right to work by occupying their workplaces and eventually putting them back into production. These businesses now under worker control are part of the empresas recuperadas, or recovered businesses, phenomenon. The fight for existence …

Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart

Honors Theses

An analysis of the effect of obesity on the national budget.

Managing Value In Supply Chains: Case Studies On The Sourcing Hub Concept, Anupam Agrawal, Arnoud De Meyer, Luk N. Van Wassenhove

Research Collection Lee Kong Chian School Of Business

A firm’s raw material sourcing knowledge can be a strategic resource. This article explores how firms can capture and use this knowledge. It examines the sourcing experiences of four firms in four different countries in the automotive industry and identifies the raw material sourcing knowledge-related parameters. Synthesizing the findings from these case studies, it proposes the concept of the sourcing hub—a collaborative center involving the firm, its suppliers, and raw material suppliers—which can effectively capture and deploy the raw material sourcing knowledge for managing value in upstream sourcing.

A Universal Appointment Rule With Patient Classification For Service Times, No-Shows And Walk-Ins, Cayirli Tugba, Kum Khiong Yang

Research Collection Lee Kong Chian School Of Business

This study evaluates patient classification for scheduling and sequencing appointments for patients differentiated by their mean and standard deviation of service times, no-show, and walk-in probabilities. Alternative appointment systems are tested through simulation using a universal Dome rule and some of the best traditional appointment rules in the literature. Our findings show that the universal Dome rule performs better in terms of reducing the total cost of patient’s waiting time, doctor’s idle time, and overtime, and its performance improves further with the right sequencing of patient groups. Although it is a challenge to find the best sequence, we propose a …

A Network Bidder Behavior Model In Online Auctions: A Case Of Fine Art Auctions, Mayukh Dass, Srinivas K. Reddy, Dawn Iacobucci

Research Collection Lee Kong Chian School Of Business

The marketing literature provides a solid understanding of auctions regarding final sales prices and many aspects of the processes that unfold to result in those outcomes. This research complements those perspectives by first presenting a new bidder behavior model that shows the role of emergent network ties among bidders on the auction outcome. Dyadic ties are identified as the bid and counter-bid patterns of interactions between bidders that unfold throughout the duration of an auction. These structures are modeled using network analyses, which enables: (1) a richer understanding of detailed auction processes, both within auctions and across auctions of multiple …

Cfo Alert: Do You Know What Your Board Audit Committee Is Up To?, Clarence Goh

Research Collection School Of Accountancy

In October 2014, American Realty Capital Properties – one of the largest real estate investment trusts in the US – stunned the market. Its CEO, David Kay, disclosed that the company had overstated its income in the first quarter of the year – and that executives chose not to correct the error in the second quarter “in order to conceal the error.”

Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman

Research Collection School Of Accountancy

Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organization’s ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the …

Cross-Listings And Corporate Cash Savings: International Evidence, Yuanto Kusnadi

Research Collection School Of Accountancy

This paper examines foreign firms that are cross-listed on the U.S. stock exchanges and finds that they exhibit higher cash savings sensitivity to stock price than their non-cross-listed counterparts. This finding is robust even after controlling for alternative regression specifications and samples, country-level institutional infrastructures, different listing types, and the endogeneity of the cross-listing decision. Further cross-sectional tests reveal that the increase in cash savings sensitivity to stock price is more pronounced for cross-listed firms with stock prices that are more informative, which is consistent with the influence of the managerial learning channel. The empirical evidence sheds more light on …

Singapore Boards And Directors – Of Those Who Govern And Direct, Clarence Goh

Research Collection School Of Accountancy

To provide insights intothe important roles thatdirectors play in thegovernance of firms,the Singapore Instituteof Directors (SID) andInstitute of SingaporeChartered Accountants(ISCA) – in partnershipwith Handshakes;Nanyang BusinessSchool, Nanyang TechnologicalUniversity; NUS Business School,National University of Singapore;Deloitte Singapore, and supportedby the Singapore Exchange (SGX) –conducted a comprehensive study ofthe boards of 717 companies, businesstrusts and REITs listed on the SGXas at end-2013. The study examinedthe structure and composition ofboards, director tenure, remuneration,meeting attendance, gender diversity,and multiple directorships. It alsodocumented the state of compliancewith relevant aspects of the SingaporeCode of Corporate Governance 2012(the Code).

On The Limitations Of Using Situational Judgement Tests To Measure Interpersonal Skills: The Moderating Influence Of Employee Anger, Jerel E. Slaughter, Michael S. Christian, Nathan P. Podsakoff, Evan F. Sinar, Filip Lievens

Research Collection Lee Kong Chian School Of Business

Many authors have suggested that situational judgment tests (SJTs) are useful tools for assessing applicants because SJT items can be written to assess a number of job-related knowledges, skills, abilities and other characteristics (KSAOs). However, SJTs may not be appropriate for measuring certain KSAOs for some applicants. We posit that using SJTs to measure interpersonal skills may lead to invalid inferences about applicants with higher levels of angry hostility (AH), and thus, AH should moderate the relation between interpersonally oriented SJTs and job performance. Three studies, using samples of healthcare workers (n = 225), police officers (n = 54), and …

Rethinking Governance In Management Research: From The Editors, Laszlo Tihanyi, Scott Graffin, Gerard George

Research Collection Lee Kong Chian School Of Business

In the field of management, the study of governance has primarily dealt with decision-making by boards of directors, chief executives, and senior managers. The corporate governance literature has generated important insights regarding incentive alignment, risk taking, and coordination challenges. Emerging trends, highlighted in this issue, raise new questions regarding managerial roles, organizational contexts, internal and social processes, and changes in governance over time. We encourage management scholars to rethink their approach to governance research by considering stakeholder engagement, the implications of big data, social impact, global dimensions, and comparative analysis of governance. A broadened conceptualization of governance may also deal …

Where There’S A Will: Can Highlighting Future Youth-Targeted Marketing Increase Support For Soda Taxes?, Sungjong Roh, Jonathon P. Schuldt

Research Collection Lee Kong Chian School Of Business

Objective: Amid concern about high rates of obesity and related diseases, the marketing of nutritionally poor foods to young people by the food industry has come under heavy criticism by public health advocates, who cite decades of youth-targeted marketing in arguing for reforms. In light of recent evidence that the same event evokes stronger emotional reactions when it occurs in the future versus the past, highlighting youth-targeted marketing that has yet to occur may evoke stronger reactions to such practices, and perhaps, greater support for related health policy initiatives. Method: In a between-subjects experiment, Web participants (N = 285) read …

Analyst Price Target Expected Returns And Option Implied Risk, Turan G. Bali, Jianfeng Hu, Scott Murray

Research Collection Lee Kong Chian School Of Business

Motivated by the nature of asset pricing models, we investigate the cross-sectional relation between the market's ex-ante view of a stock's risk and the stock's ex-ante expected return. We demonstrate that an ex-ante measure of expected returns based on analyst price targets is highly related to the market's required rate of return. Using this measure, we show that ex-ante measures of volatility, skewness, and kurtosis derived from option prices are positively related to ex-ante expected returns. We then decompose the risk measures into systematic and unsystematic components and find that while expected returns are related to both systematic and unsystematic …

2014-12-01 Meeting Minutes, Morehead State University. Staff Congress.

Staff Congress Records

Staff Congress meeting minutes for December 1, 2014.

The Influence Of Mindfulness During The Travel Anticipation Phase On Search And Choice Behaviors, Search And Choice Outcomes, And Trip Evaluations, Lorraine Taylor

All Dissertations

Anticipation is the first travel phase (Clawson & Knetsch, 1966) and consists of the vacation planning process. Tourists may exhibit varying levels of mindfulness during this phase. Mindfulness is associated with analytic decision making through a heightened sensitivity to one's environment and openness to new information (Langer & Moldoveanu, 2000). This study considered the influence that mindfulness during the travel anticipation phase has on: search and choice behaviors, search and choice outcomes, and trip evaluations. Analysis was also conducted to determine if there was a significant influence on the relationships based on the mediating effect of the amount of the …

Gender Differences In Response To Contingent Rewards: Evidence From A Natural Experiment Of Junior Tennis, Nejat Anbarci, K. Peren Arin, Jungmin Lee

All Works

© 2014 Elsevier Inc. We investigate gender differences in responding to contingent rewards by exploiting a natural experiment in junior tennis tournaments in Florida where the ranking point system was revised to induce more players to play doubles. The new point system increased the points earned from wins in singles matches significantly if the two thirds or more of players in their sex/age group chose to play doubles. We examine three types of potential responses to the new system: (1) a 'positive' response of playing doubles more by singles winners, (2) a 'subversive' response of playing doubles less by singles …

A Competency Model For Catering And Event Professionals Using A Modified Delphi Technique, Donnell G. Bayot

UNLV Theses, Dissertations, Professional Papers, and Capstones

As the market for face-to-face meetings and events has grown to one of the largest private sector industries, so has the market for catering, which is the largest budget line item for a meeting or event. Clients have become more demanding and at the same time more price-conscious. This has caused catering professionals and meeting and event planners' job responsibilities to change. Caterers and planners now have more crossover responsibilities and over more varied functional areas than ever before. In response, the National Association for Catering and Events (NACE), as the oldest and largest catering association in the world, formally …

Empirical Studies On Interest Rate Derivatives, Xudong Sun

UNLV Theses, Dissertations, Professional Papers, and Capstones

Interest rate models are the building blocks of financial market and the interest rate derivatives market is the largest derivatives market in the world. In this dissertation, we shall focus on numerical pricing of interest rate derivatives, estimating model parameters by Kalman filter, and studying various models empirically. We shall propose a front-fixing finite element method to price the American put option under the quadratic term structure framework and compare it with a trinomial tree method and common finite element method. Numerical test results show the superiority of our front-fixing finite element method in the aspects of computing the option …

Substitutes Or Complements? A Configurational Examination Of Corporate Governance Mechanisms, Vilmos Misangyi, Abhijith G. Acharya

Research Collection Lee Kong Chian School Of Business

We conduct an exploratory qualitative comparative case analysis of the S&P 1500 firms with the aim of elaborating theory on how corporate governance mechanisms work together effectively. To do so, we integrate extant theory and research to specify the bundle of mechanisms that operate to mitigate the agency problem among publicly traded corporations and review what previous research has said about how these mechanisms combine. We then use the fuzzy-set approach to qualitative comparitive analysis (QCA) to explore the combinations of governance mechanisms that exist among the S&P 1500 firms that achieve high (and not-high) profitability. Our findings suggest that …

Efficacy Of R&D Work In Offshore Captive Centers: An Empirical Study Of Task Characteristics, Coordination Mechanisms, And Performance, Deepa Mani, Kannan Srikanth, Anandhi Bharadwaj

Research Collection Lee Kong Chian School Of Business

Seizing the latest technological advances in distributed work, an increasing number of firms have set up offshore captive centers (CCs) in emerging economies to carry out sophisticated R&D work. We analyse survey data from 132 R&D CCs established by foreign multinational companies in India to understand how firms execute distributed innovative work. Specifically, we examine the performance outcomes of projects using different technology-enabled coordination strategies to manage their interdependencies across multiple locations. We find that modularization of work across locations is largely ineffective when the underlying tasks are less routinized, less analyzable, and less familiar to the CC. Coordination based …

How Firms Respond To Financial Restatement: Ceo Successors And External Reactions, David Gomulya, Warren Boeker

Research Collection Lee Kong Chian School Of Business

Although past studies have paid considerable attention to firms' reputations, few have investigated the actions that firms take following a reputation-damaging event. We identify firms involved in financial earnings restatements and examine whether naming a successor CEO with specific qualities serves to signal the seriousness of a firm's efforts to restore its reputation. Using theories of market signaling, we argue that attributes of successor CEOs significantly influence the reactions of key external constituencies. In particular, firms with more severe restatement tend to name successors who have prior CEO or turnaround experience and a more elite education. The naming of such …

Cash Is Suprisingly Valuable As A Strategic Asset, Changhyun Kim, Richard A. Bettis

Research Collection Lee Kong Chian School Of Business

Academics, politicians, and journalists are often highly critical of U.S. firms for holding too much cash. Cash holdings are stockpiled free-cash flow and incur substantial opportunity costs from the perspectives of economics. However, behavioral theory highlights the benefits of cash holdings as fungible slack resources facilitating adaptive advantages. We use the countervailing forces embodied in these two theories to hypothesize and test a quadratic functional relationship of returns to cash measured by Tobin's q. We also build and test a related novel hypothesis of scale-dependent returns to cash based on the competitive strategy concept of strategic deterrence. Tests for both …

Negotiating Deals From A Position Of Powerlessness, Michael Schaerer, Roderick I. Swaab

Research Collection Lee Kong Chian School Of Business

When you are negotiating a deal it pays to have viable alternatives to fall back on – or at least that’s what most people think. New research suggests that being powerless can be liberating and help you achieve better deals.

2014-November-30-Information Session In Kingsport To Highlight M.S.W. Program, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2014-November-30-Latanya "Angel" Wiles, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.