Business Commons^™

From Startup To Success: An Entrepreneurial Case Study, Katherine D. Sellers

Undergraduate Honors Theses

This research is a case study based on an entrepreneurship located in Henderson, Kentucky called HorseFeathers Gifts. HorseFeathers Gifts supplies handmade, vintage-inspired jewelry and accessories to customers all over the world. The case study documents the path taken by HorseFeathers Gifts’ owners, showing exactly how the entrepreneurship reached the successful position that it currently holds. Based on the case studies available and a review of the literature, it is apparent that no other case studies like this one exist. Information for this case was gathered by interviewing both owners of HorseFeathers Gifts. The interviews helped me to learn about the …

Lost In Translation: Impediments To The Homogenous Interpretation Of Ifrs Translations, Addison N. Scott

Accounting Undergraduate Honors Theses

In order to satisfy the financial needs of an increasingly globalized world, regulators and accounting professionals have pursued the harmonization of national accounting standards through International Financial Reporting Standards (IFRS). These standards have been adopted in more than 100 countries and are currently available in 47 languages. When financial information is prepared in accordance with IFRS, users of that information may assume that the application of the accounting rules is consistent across countries. In actuality, many differences in interpretation and application can occur because of the difficulties inherent in translating the standards from one language to another. Inconsistent application of …

Montana Nonresident Traveler Expenditures And Economic Contribution: 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the economic contributions, expenditures, and average daily spending of nonresident visitors to Montana during 2013.

Stupid Doctors And Smart Construction Workers: Perspective-Taking Reduces Stereotyping Of Both Negative And Positive Targets, Cynthia S. Wang, Gillian Ku, Kenneth Tai, Adam D. Galinsky

Research Collection Lee Kong Chian School Of Business

Numerous studies have found that perspective-taking reduces stereotyping and prejudice, but they have only involved negative stereotypes. Because target negativity has been empirically confounded with reduced stereotyping, the general effects of perspective-taking on stereotyping and prejudice are unclear. By including both positively and negatively stereotyped targets, this research offers the first empirical test of two competing hypotheses: The positivity hypothesis predicts that perspective-taking produces a positivity bias, with less stereotyping of negative targets but more stereotyping of positive targets. In contrast, the stereotype-reduction hypothesis predicts that perspective-taking reduces stereotyping, regardless of target valence. Three studies support the stereotype-reduction hypothesis. Perspective-taking …

Future Scenarios For Management Education, Howard Thomas, Michelle P. Lee, Alexander Wilson

Research Collection Lee Kong Chian School Of Business

Business schools are facing unprecedented challenges, ranging from financial sustainability in some quarters to waning demand for the MBA to the potentially disruptive impact of massive open online courses. Given these challenges, how might the future of management education unfold? The purpose of this paper is to better understand how leaders in management education perceive these challenges and their likely impact on the evolution of the field. The authors conducted in-depth interviews with 39 experts, the majority of who were in leadership positions at business schools. Each of these in-depth interviews was tape-recorded, transcribed and then content-analysed. The authors asked …

Corporate Sociability: Analysing Motivations For Collaborative Regulation, Mark Findlay

Research Collection Yong Pung How School Of Law

The article explores the features and charts the principle theorizing of regulatory sociability from collaboration rather than intervention, whatever the interest-based motivation behind transforming crisis, toward orderliness. A key theme is the role played by corporations in facilitating and benefiting from sociability. A particular explanatory focus on the way in which corporate culture can change from predatory jurisdiction shopping to embracing mutuality of interests in the context of environmental sustainability is employed. The article concludes with a discussion of how, as compulsory discipline increases, it may produce compliance but at costs for regulatory sociability. The alternative regulatory paradigm is one …

Realistic Ways To Raise Cpf Returns, Seng Kee Benedict Koh

Research Collection Lee Kong Chian School Of Business

No abstract provided.

The Role Of Deferred Pay In Retaining Managerial Talent, Radhakrishnan Gopalan, Sheng Huang, Johan Maharjan

Research Collection Lee Kong Chian School Of Business

We examine the role of deferred vesting of stock and option grants in reducing executive turnover. To the extent an executive forfeits all unvested stock and option grants if she leaves the firm, deferred vesting will increase the cost (to the executive) of early exit. Using pay Duration proposed in Gopalan, et al., (forthcoming) as a measure of the length of managerial pay, we find that CEOs and non-CEO executives with longer pay Duration are less likely to leave the firm voluntarily. Employing the vesting of a large prior-year stock/option grant as an instrument for Duration, we find the effect …

Irrational To Expect Low Risk And High Returns, Benedict Koh

Research Collection Lee Kong Chian School Of Business

The low interest paid on Central Provident Fund (CPF) balances when compared with the relatively high returns earned by government investment entities such as Temasek Holdings and GIG is a common gripe.

Crowdfunding In Museums, Melanie R. Bump

Seton Hall University Dissertations and Theses (ETDs)

The successes of websites such as Kickstarter and Indiegogo have propelled the popularity of crowdfunding and have made it a viable mode of fundraising in museums. Museums have used crowdfunding to raise funds for a wide variety of purposes including purchasing property, construction, disaster recovery, exhibition production, educational programs, and artifact conservation. An increasing number of museums have launched campaigns through various crowdfunding websites, experiencing varying degrees of success. In order to use crowdfunding as an effective fundraising tool, it is important to understand all the factors that contribute to the overall achievement of a crowdfunding campaign.

This thesis describes …

Implementing Liberal Management Education Through The Lens Of The Other, Thomas Estad, Stefano Harney, Howard Thomas

Research Collection Lee Kong Chian School Of Business

The purpose of this paper is to explore the prerequisite conditions for implementing a liberal management education and for fostering ethical students using examples from the core curriculum at Singapore Management University (SMU). Beginning with a reading of the Carnegie Foundation's Rethinking Undergraduate Business Education: liberal learning for the professions (2011), the paper examines the contribution and limits of the findings and recommendations before discussing the place of the liberal arts in the modern university and describing a case study of liberal management education in process at SMU. It concludes with a reading of the work of Emmanuel Levinas and …

Management Education: The Path Behind And The Road Ahead, Howard Thomas

Research Collection Lee Kong Chian School Of Business

Despite these identity struggles and occasional moments of crisis, business schools have grown in popularity over the years and are resilient to fluctuations in the economy.

Unleashing Creativity Across Cultural Borders, Roy Y. J. Chua

Research Collection Lee Kong Chian School Of Business

As the global economy integrates and companies pursue opportunities outside their traditional borders, it is increasingly important to innovate across cultural borders. This article explains how individuals can improve cross-cultural creativity.

Wealth Management In Singapore, Francis Koh

Research Collection Lee Kong Chian School Of Business

As early as 2015, Singapore may oust Switzerland as the world’s top finance hub. But the path forward requires adjustments in the strategic direction of individual firms. Wealth management in Singapore is vibrant, growing, challenging.

Media Frames And Cognitive Accessibility: What Do "Global Warming" And "Climate Change" Evoke Partisan Minds?, Jonathon P. Schuldt, Sungjong Roh

Research Collection Lee Kong Chian School Of Business

Decades of research demonstrate that how the public thinks about a given issue is affected by how it is framed by the media. Typically, studies of framing vary how an issue is portrayed (often, by altering the text of written communication) and compare subsequent beliefs, attitudes, or preferences—taking a framing effect as evidence that a media frame (or frame in communication) instantiated a particular audience frame (or frame in thought). Less work, however, has attempted to measure frames in thought directly, which may illuminate cognitive mechanisms that underlie framing effects. In this vein, we describe a Web experiment (n = …

An Oreo With Chinese Characteristics, Srinivas K. Reddy

Research Collection Lee Kong Chian School Of Business

In late 2005, Shawn Warren, head of biscuits, Asia Pacific for Kraft, was in desperate need of a quick turnaround strategy. Oreo, after nearly 10 years in the China market was facing the imminent disaster of being completely pulled from the shelves. Local retail channels, along with company headquarters near Chicago, had finally grown impatient of the iconic product's lacklustre sales. When Warren described the turnaround in March 2012, he said, "The first step to solving a problem is to admit you have one. We are committed to have this brand and put resources behind it."

Intergroup Competition As A Double-Edged Sword: How Sex Composition Regulates The Effects Of Competition On Group Creativity, Marcus Baer, Abhijeet K. Vadera, Roger T. A. J. Leenders, Greg R. Oldham

Research Collection Lee Kong Chian School Of Business

Building on social role theory, we extend a contingency perspective on intergroup competition proposing that having groups compete against one another is stimulating to the creativity of groups composed largely or exclusively of men but detrimental to the creativity of groups composed largely or exclusively of women. We tested this idea in two separate studies: a laboratory experiment (Study 1) and a field study (Study 2). Study 1 showed that competition had the expected positive effects on the creativity of groups composed mostly or exclusively of men and produced the predicted negative effects on the creativity of groups composed of …

Realistic Ways To Raise Cpf Returns, Benedict Koh

Research Collection Lee Kong Chian School Of Business

The CPF Investment Scheme can be modified to help financially illiterate members make better investment decisions.

2014 North County Senior Connections: Needs Assessment And Asset Mapping, Mary Jo Schumann, Crystal Trull

Seniors

In December 2013, the Rancho Santa Fe Foundation (RSFF) commissioned the Caster Center for Nonprofit and Philanthropic Research (Caster Center) at the University of San Diego to conduct a Phase I research study to provide RSFF Grants and Projects Committee (GPC) with relevant data and research needed to help make informed decisions about a new program titled “North County Senior Connections” (NCSC).

An Inventory Management Readiness Assessment Model, Joseph J. Castrodale

Industrial Engineering Undergraduate Honors Theses

Within the realm of today's business world, cutting costs is extremely important. One of the largest contributors to the total cost of a business is related to inventory. Even though it is known by business persons that inventory is a major component to cost, not every company realizes how well they are managing their inventory. While inventory management is a valued part of any business, it is not always evident how well an organization is performing in this area. This research has resulted in the development of an Inventory Management Readiness Assessment Tool for use by supply chain professionals. The …

Difference In Degrees: Ceo Characteristics And Firm Environmental Disclosure, Ben W. Lewis, Judith L. Walls, Glen W. S. Dowell

Faculty Publications

We contribute to the literature on firms’ responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms’ likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms’ responses to the Carbon Disclosure Project (CDP) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP, while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance.

Detailed Inventory Record Inaccuracy Analysis, Hayrettin Kaan Okyay

Graduate Theses and Dissertations

This dissertation performs a methodical analysis to understand the behavior of inventory record inaccuracy (IRI) when it is influenced by demand, supply and lead time uncertainty in both online and offline retail environment separately. Additionally, this study identifies the susceptibility of the inventory systems towards IRI due to conventional perfect data visibility assumptions. Two different alternatives for such methods are presented and analyzed; the IRI resistance and the error control methods. The discussed methods effectively countered various aspects of IRI; the IRI resistance method performs better on stock-out and lost sales, whereas error control method keeps lower inventory. Furthermore, this …

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

Morehead State Press Release Archive, 1961 to the Present

Press releases for May of 2014.

Canaries In The Urban Data Mine: Analytics For Smarter City Life, Robert J. Kauffman

Research Collection School Of Computing and Information Systems

Technology-based sensors and data analytics have created unprecendented levels of informedness for consumers, corporations, the public and government agencies. The information they generated provides a basis for smarter cities and more sustainable urban living.

2nd Isca Productivity Scorecard And Benchmarking Survey Report For The Accountancy Sector In Singapore, Sze Yee Chan, Clarence Goh, Kay Zin

Research Collection School Of Accountancy

As the national accountancy body, the Institute of Singapore Chartered Accountants (ISCA) is pleased to publish this secondProductivity Scorecard and Benchmarking Survey Report. This builds upon our inaugural scorecard and benchmarking reportlast year and, more importantly, is in line with our efforts to play a role in the national drive to restructure our economy byraising the productivity of companies in Singapore and helping them move up the value chain.

The New Capitalism: Asia And The Future Of Business, Government, And Society, Ann Florini, Bindu Sharma

Research Collection School of Social Sciences

To have a conversation, the appropriate language is needed. The language is just starting to emerge in both Asia and the West for one of the most important conversations the world is now having—the discussion about the future of business and capitalism. Thailand’s King Bhumibol refers to the sufficiency economy. Harvard’s Michael Porter speaks of shared value. Ellen MacArthur’s eponymous foundation supports the transition to the circular economy. John Elkington proposes breakthrough capitalism. Bhutan’s call to measure progress by gross national happiness (GNH), rather than the narrow metric of gross domestic product (GDP), is now attracting attention around the globe. …

Bank Accounting Conservatism And Bank Loan Pricing, Chu Yeong Lim, Edward Lee, Asad Kausar, Martin Walker

Research Collection School Of Accountancy

This paper studies the effects of bank accounting conservatism on the pricing of syndicated bank loans. We provide evidence that banks timelier in loss recognition charge higher spreads. We go onto consider what happens to the relationship between spreads and timeliness in loss recognition during the financial crisis. During the crisis, banks timelier in loss recognition increase their spreads to a lesser extent than banks less timely in loss recognition. These findings are broadly consistent with the argument that conditional accounting conservatism serves a governance role. The policy implication is that banks timelier in loss recognition exhibit more prudent and …

Is Sin Always A Sin? The Interaction Effect Of Social Norms And Financial Incentives On Market Participants’ Behavior, Yanju Liu, Hai Lu, Kevin Veenstra

Research Collection School Of Accountancy

Using alcohol, tobacco, and gaming consumption data and people’s attitudes toward these sin products to proxy for social norm acceptance levels, we show a strong interaction effect between social norms and financial incentives, which significantly influence the behavior of market participants. Specifically, institutional investors’ shareholdings and analyst coverage of sin companies increase with the degree of social norm acceptance. The association between shareholdings/coverage and social norm acceptance is less pronounced for firms with higher future expected performance. Our results show that social norms and financial incentives have a powerful interaction effect in determining the behavior of market participants, suggesting that …

Short Sellers And Corporate Disclosures, Qiang Cheng, Xia Chen, Ting Luo, Heng Yue

Research Collection School Of Accountancy

We examine how short sellers affect corporate disclosures using a natural experiment. From May 2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third of Russell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilot firms), leading to lower short-selling constraint, without changing the requirement for other firms (referred to as control firms). We compare the change in corporate disclosures between the pilot firms and the control firms during this period. We find that compared to the control firms, the pilot firms are more likely to issue good …

Taking Flight – May 2014 Edition, Georgia Southern University

College of Business: News & Publications

• Message from the Dean
• Alumni Spotlight – Melissa Woodard
• Georgia Southern University Spring 2014 Graduation Speakers
• Logistics Case Competition
• 24th Annual Accounting Day Celebrated
• MBA Marketing Class Visits Byrd Cookie Company
• Lee, Hill & Johnston Insurers Recognized by AutoOwners as 2nd Highest Producer in Georgia
• Senior Social – Eagle Executive Society
• College of Business Student Team Makes Pitch at TiE Atlanta’s University Business Plan Competition
• Georgia Southern University Co-Hosted Fraud & Forensic Accounting Education Conference
• About PKM
• The First 500 Alumni Network
• The First 500 Scholarship: The Road to $100,000