Business Commons^™

Community Preparatory School: Alumni Relations Plan, Arnold Robinson

Marketing and Communications

When trying to get people to understand your message, you can use the Uses and Gratifications theory which talks about how people tend to pay attention when they are entertained, informed, their opinions get reinforced and they have a sense of belonging. Our message will get people to pay attention because the Alumni already have a sense of belonging to CPS, and it informs and reinforces their opinions about caring for their Alma mater. We will get Alumni to believe this message by holding events and other activities in which they can be a part of.

January 2014, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Four Critical Actions Leaders Can Take Now

to Build a Culture of Accountability in 2014 Julie

Miller and Brian Bedford offers a proven process

for installing an accountability-based culture, a

platform for success in business and in everyday

life. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Are You Penny-Pinching Yourself Out of Business?

Sean C. Castrina outlines five expenses a business

should never ever skimp on. …

Stochastic Efficiency Analysis With A Reliability Consideration, Guiwu Wei, Jian Chen, Jiamin Wang

Faculty of Management Publications

Stochastic Data Envelopment Analysis (DEA) models have been introduced in the literature to assess the performance of operating entities with random input and output data. A stochastic DEA model with a reliability constraint is proposed in this study that maximizes the lower bound of an entity's efficiency score with some pre-selected probability. We define the concept of stochastic efficiency and develop a solution procedure. The economic interpretations of the stochastic efficiency index are presented when the inputs and outputs of each entity follow a multivariate joint normal distribution.

Moha Computer Services Limited: A Fraud Case, Srinivasan Ragothaman

Faculty Publications

This article describes the implementation of a “Fraud case study” in an undergraduate auditing class. The author developed an instructional case based on the financial statement fraud that occurred at Satyam Computer Services Limited (Satyam) in India. Satyam is the largest corporate fraud ($1.5 billion) in India that came to light in 2009. Ironically, Satyam in Sanskrit means “truth”. This teaching case exposes students to several auditing-related concepts: 1) corporate governance issues; 2) financial statement fraud; 3) fraud auditing (SAS No. 99); 4) ethical reasoning and utilitarian principles; 5) internal control evaluation (AS 5); and 6) regulation. This case is …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore Mock, Rajendra Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act set up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations such as Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality.

This paper summarizes the work of these national bodies and synthesizes recent reports of these …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore J. Mock, Rajendra P. Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act sets up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations, such as, Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality. This paper summarises the work of these national bodies and synthesises recent reports of these …

Graduate Bulletin, 2014-2015 (2014), Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Organizational Fields, Transnational Business Governance Interactions And The Diffusion Of Csr, Melanie Coni-Zimmer

Transnational Business Governance Interactions Working Papers

The paper analyzes the process of global diffusion of Corporate Social Responsibility (CSR) in the oil industry and how interactions between different actors have contributed to this outcome. It starts from the empirical puzzle that CSR has spread globally among transnational corporations since the mid 1990s (diffusion of CSR as a dependent variable). To explain this phenomenon, the paper presents a theoretical argument based on insights from sociological neo-institutionalism. It uses the concept of organizational fields as social spaces where organizations interact with one another. The structuration of an organizational field leads to processes of homogenization among the organizations belonging …

Business And Human Rights: Understanding The Un Guiding Principles From The Perspective Of Transnational Business Governance Interactions, Karin Buhmann

Transnational Business Governance Interactions Working Papers

This article analyses the United Nations (UN) Guidelines on Business and Human Rights adopted in 2011 by the UN Human Rights Council from the perspective of Transnational Business Governance Interactions (TBGI) analytical framework (Eberlein et al. 2014). The article identifies and discusses dimensions of interaction and components of regulatory governance which characterise the Guiding Principles, focusing in particular on the rule formation and implementation. The article notes that the Guiding Principles actively enrolled other actors for the rule-making process ensuring support in a politically and legally volatile field. It identifies mutual 'piggy-backing' by the Guiding Principles and other TBGI Schemes, …

The Rise Of Transnational Private Meta-Regulators, Paul Verbruggen, Tetty Havinga

Transnational Business Governance Interactions Working Papers

In recent years scholars from various disciplines have turned their attention to transnational regimes of regulation that are chiefly developed outside state-driven frameworks. The rise of such "transnational private regulation" has also led to the emergence of private meta-regulation. The term 'meta-regulation' commonly refers to processes through which a regulatory body oversees another and sets standards for its activities or performance of regulation. In the public domain, meta-regulation has been associated with the devolution of regulatory activities by a statutory body to private actors with the view to enhance voluntary rule compliance, awareness of responsibilities among the regulated and reduce …

Refining Shippers’ Dyadic Cost, Risk, And Delivery Responsibilities: The Principal Changes To Incoterms And A Transaction Cost Focus For The Future, Drew M. Stapleton, Vivek Pande, Soumen Ghosh, Uzay Damali

Journal of Transportation Management

We first explore the changes in the latest version of Incoterms and explain why and how they have been refined to better capture contemporary global and domestic shipping practices and policies. Next we graphically explain each of the eleven INCOTERMS 2010 and specify exact delivery points, those critical points at which cost and risk responsibilities shift from the Seller to the Buyer. We then provide a discussion to better explain the application of the terms from a practitioner’s view and note that many shippers and freight forwarders still revert to long practiced shipping policies, leaving themselves vulnerable. We close by …

2013-2014 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2013-2014 Financial Summary of Morehead State University.

Safefreesoftware.Com: Revising A Formerly Successful Business Model, Stephen D. Huff

Master of Information Systems Capstone Executive Summary

In 2011, Google, Inc. apparently made significant changes to their advertising policies. Prior to changes in their policies, the right side of the results page for such a query would be populated by up to ten simple text-based CPC (charge-per-click) advertisements – and these advertisements would proceed many pages deep into the query results. This is where SafeFreeSoftware.com advertised. Now there are none (or very few) of these ads and they are typically not representative of small businesses. Therefore, the problem is to develop a new method of generating revenue using a modification of the former SafeFreeSoftware.com business model, which …

Development And Installation Of Ezrecruit, Raman Vij

Master of Information Systems Capstone Executive Summary

This organization needed to:

• Streamline the application process to reduce printing of resumes, and make the process more current, efficient and productive. Implement a hosted solution for tracking of applicants to internal and external postings.
• Upgrade their existing system from a manual, labor-intensive process for employment applications to an on-line applicant tracking system – thereby reducing filing errors, lost applications and storage space.

Implementing Enterprise Bi For Meridian Bioscience, Inc., Paul Hansford

Master of Information Systems Capstone Executive Summary

Meridian Bioscience, Inc. is a life science company, which engages in the development, manufacture, sales, and distribution of diagnostic test kits primarily for gastrointestinal, foodborne, viral, respiratory, and parasitic. The main crux of this capstone project was to provide Meridian with the ability to take action on data insights based on CRM data. This primary need calls for a Business Intelligence (BI) solution. The underlying value propositions for the Meridian Bioscience BI implementation will include the man hours saved, by federating data from multiple systems and distributing reports near real-time for front office knowledge workers.

Social Media Effectiveness In Small Business Environments, Gena R. Bradshaw

Master of Information Systems Capstone Executive Summary

PCE stands for Permanent Cosmetics Effects. The company’s main specialty is the provision of exemplary cosmetic services as well as training. In order for PCE to enhance its revenues, it is essential for the management embrace modern marketing systems. It is crucial for PCE to identify the most suitable social networking alternatives.

Dhdi-Dpl Helpdesk Initiative, Brian H. Moody, Jackie N. Sisco

Master of Information Systems Capstone Executive Summary

The main idea for a DP&L Helpdesk Initiative was to reengineer the current helpdesk ticketing process which the end result will be able to enhance reports, provide options to the customers like retrieving knowledge and placing tickets, and also to assist the current helpdesk personnel.

Aslac Ems-Ng-E Diacap, Aaron Wolfe

Master of Information Systems Capstone Executive Summary

Army Strategic Logistics Activity Charleston (ASLAC) located in Charleston, South Carolina maintains and oversees a Navy fleet of prepositioned Army equipment for rapid deployment to soldiers in the field. Almost three years ago, ASLAC contracted with O’Neil & Associates, Inc. (O’Neil) to create a test system that would connect multiple O’Neil Electronic Maintenance System Next Generation Viewers (EMSNG) together while on an isolated computer network. The EMSNG application is used to display interactive electronic technical manuals (IETMs) which aid in the repair and maintenance of military vehicles at ASLAC’s facility and throughout the military. To connect these multiple EMSNG applications …

A Modern Hr For Modern Seepex, Michael L. Brooks

Master of Information Systems Capstone Executive Summary

The progressive cavity pump manufacturing, seepex Inc., has started a rapid growth phase. The Human Resources department was especially vulnerable to the growing pangs association with such growth due to its small size of one and reliance on paper-based manual functions. This work discusses the opportunities for improvement available, the philosophy behind the decision making process, the implementation process, the results of implementation, and the retrospective view of applying techniques learned during the course of Wright State University’s Master of Information Systems program.

Commission And Rebate Admin Process Evaluation, Michael W. Andrews, Robert E. Schlein, Anthony A. Taylor

Master of Information Systems Capstone Executive Summary

Company “X” provides products and services for healthcare providers. Their divisions include medical, dental, and animal health. They are currently parallel processing the commissions, rebates, and administrative fees on a monthly basis with the outsourced healthcare technology organization Vendor “Y”. After thoroughly examining the processes in each division, the final recommendation of the team is to ultimately terminate all aspects of the Vendor “Y” contract. Company “X” has the ability to bring the processes in-house by utilizing the Oracle ERP system.

Application Virtualization Utilizing Microsoft System Center Configuration Manager (Sccm), Garrett Goodin, Lindsey Mason, Tim Mischler

Master of Information Systems Capstone Executive Summary

The National Air and Space Intelligence Center (NASIC) is the Department of Defense’s (DOD) primary source for intelligence on foreign air and space threats. Supporting the NASIC mission is the Communications & Information (SC) directorate. To continue to support the mission, SC has made the decision to explore virtual applications to create a more dynamic and flexible application deployment model that focuses on delivering end users applications quicker and more efficiently. To better understand the benefits of virtual applications the team established a Proof of Concept (PoC) and implemented Microsoft's Application Virtualization (App-V) solution, as well as, reviewed the integration …

Using Common-Pool Resource Principles To Design Local Government Fiscal Sustainability, Shui‐Yan Tang, Richard Callahan, Mark Pisano

Public and Nonprofit Administration

This article analyzes local government fiscal sustainability as a common-pool resource (CPR) problem. By comparing the experiences of Los Angeles County, San Bernardino City, and San Bernardino County, the analysis applies a framework developed from three decades of CPR research to show the importance of six micro-situational variables — communications with the full set of participants, known reputations of participants, high marginal per capita return, entry or exit capabilities, longer time horizon, and agreed-upon sanctioning capabilities — in shaping collective-action dynamics and building the trust and reciprocity among stakeholders needed for achieving fiscal sustainability. The underlying contextual conditions for these …

Corporate Social Responsibility And The Nonprofit Sector: Assessing The Thoughts And Practices Across Three Nonprofit Subsectors, Richard D. Waters, H K. Ott

Public and Nonprofit Administration

Scholars have increasingly been studying the impact of corporate social responsibility as a business strategy in for-profit institutions, and results frequently indicate benefits to the organizations such as increased reputation, sales, and reduced reputation damage during crises. Little is known about the impact of corporate social responsibility on organizations from the nonprofit sector, however. Using in-depth interviews with nonprofits sponsoring festivals in the San Francisco Bay Area in 2013-2014, this study examines how nonprofits representing agriculture, arts and culture, and sexual health view corporate social responsibility as it affects their communication efforts. Results indicate that nonprofit communicators downplay the corporate …

Corporate Social Responsibility: Perspectives Of Hotel Frontline Employees, Sun-Young Park, Stuart E. Levy

Entrepreneurship, Innovation, and Strategy

Purpose – The aim of this paper is to examine hotel frontline employees' perceptions of corporate social responsibility (CSR) activities at the hotel they currently work, and how their perceptions influence their level of organizational identification, an indicator of their relationship quality with the hotel.

Design/methodology/approach – This study uses 575 responses of hotel frontline employees in the US, collected through a national online survey.

Findings – Results show that hotel employees' perceptions of CSR activities encompass the host community, colleagues, and customers, beyond green practices. Moreover, their perceptions of CSR activities positively and significantly influence the level of organizational …

The Impact Of New, Renewal And Termination Sponsorship Announcements On Share Price Returns, T. S. Kruger, Michael M. Goldman, M. Ward

Sport Management

What impact do sport sponsorship announcements have on the share price returns of the sponsoring firms? The purpose of this research is to examine the impact of new, renewal and termination sponsorship announcements on share price returns. The research employed the widely acceptable event study methodology to analyse 118 announcements made by 19 firms over a period of more than 11 years. The mixed findings across all three announcement types point to the lack of consideration given to the sponsorship investment by investors. The findings suggest that, although some firms may position their sponsorships as a contributor towards competitive advantage, …

Sports On Television: The How And Why Behind What You See, Michael M. Goldman

Sport Management

No abstract provided.

A Bayesian Approach To Ranking Private Companies Based On Predictive Indicators, Matthew Dixon, Jike Chong

Business Analytics and Information Systems

Private equity investors seek to rank potential investment opportunities in growth stage private companies within an industry sector. The sparsity of historical investment transaction data for many growth stage private companies' may present a major obstacle to using statistical methods to discern industry specific features associated with successful and failed companies.This paper describes a Bayesian ranking approach based on i extracting and selecting features; ii training support vector machine classifiers from feature pairs of labeled companies in an industry; iii non-parametric estimation of posterior probabilities of success and failure; and iv ranking unlabeled companies within a cohort based on scores …

A Case Study On Empowering A Non-Profit Organization To Better Help People With Disabilities Through M-Health, James Lawler, Hannah Moller, Robert Salloum

Wilson Center for Social Entrepreneurship

Local non-profit organizations are constrained in developing efficient methods for helping people with disabilities confined at their own homes. The cost of labor of physically serving such people is a continued issue at the organizations. This case study explores an entrepreneurial focus on best-in-class applications of m-Health devices for improving methods of home medication support furnished by a leading metropolitan non-profit organization. This study explores further the potential of hosted infrastructure-as-a-service (IaaS) m-Health remote monitoring systems technology. The findings of this study can benefit non-profit organizations considering economic entrepreneurial innovation in interactive managed care technology.

Shedding Gender Stigmas: Work-Life Balance Equity In The 21st Century, Erica M. Southworth

Faculty Creative and Scholarly Works

The gender stigma of work-life balance (WLB) policies as concessions for mothers and female caregivers originated with the push by the Women’s Movement for gender workplace equity in the late 20th century. Unfortunately, this perception continues in the 21st century and retains the additional stigma of employee participation in these policies–—regardless of gender–—as a detrimental career move. Thus, home and work responsibilities for professionals of all genders who desire more occupational flexibility remain unreconciled. Despite this dominant national and international outlook, this article encourages new century organizations and profes- sionals to reject the traditional perception of occupational inequity through gender- …

Follow Me! Followership, Leadership And The Multigenerational Workforce, Ronald M. Johnson

HCBE Theses and Dissertations

This research was designed to develop an understanding of today's multigenerational workforce with respect to a preferred styles or characteristics of followership and leadership. Specifically this research sought to determine if there was a relationship between an individual's generational cohort and the preferred styles of leadership and followership, as measured by implicit theories of leadership and followership. Therefore, this study draws upon generational theory (Mannheim, 1952), implicit theories of leadership (Epitropaki & Martin, 2004) and implicit theories of followership (Sy, 2010). The changes in the composition of the US workforce which have occurred, and which will continue to occur in …