Business Commons^™

Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center

Guides, Handbooks and Manuals

No abstract provided.

Managing Your Tax Season, Edward Mendlowitz

Guides, Handbooks and Manuals

No abstract provided.

Bill What You're Worth, David W. Cottle

Guides, Handbooks and Manuals

No abstract provided.

Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Global Expansion Of National Securities Laws: Extraterritoriality And Jurisdictional Conflicts, Junsun Park

The University of New Hampshire Law Review

[Excerpt] “As securities fraud has grown increasingly transnational, it has become necessary to expand the reach of anti-fraud provisions to persons and entities participating in global securities markets. So far, however, no single antifraud provision exists to govern the entire global marketplace. Although each country strives to combat international securities fraud by using its own regulatory regime, problems can develop when extraterritorial application of national securities laws leads to regulatory overlapping or conflicts. In light of these problems, it is necessary to set forth clear guidelines for determining whether national securities laws can apply extraterritorially and, if so, how far …

Assignment Of Income At The Ivory Tower: Relaxing The Tax Treatment Of Services Donated To Charities By Their Employees, Mark J. Cowan

Accountancy Faculty Publications and Presentations

When a faculty member donates time to a college or university by, for example, teaching a summer course for no compensation, the federal income tax treatment of the donation can take one of two forms. One possibility is that the donation will have no tax consequences. The faculty member realizes no income from the donation and gets no charitable deduction. A second possibility is that the faculty member will be required to recognize taxable income equal to the value of the services provided and then may (subject to certain limits) be allowed a charitable contribution deduction. In many cases, the …

Uncovering The Nuances Of Referral Hiring: How Referrer Characteristics Affect Referral Hires’ Performance And Likelihood Of Voluntary Turnover, Jenna R. Pieper

Department of Management: Faculty Publications

The literature on employee referral hiring gives little attention to referrers. Synthesizing two theories in the literature (the better match and social enrichment accounts), through the lens of social resources theory, I provide a conceptual and empirical breakdown of the effects of referrer quality (referrer performance at hire and referrer tenure at hire) and post-hire accessibility (referrer employment and referrer-referral hire job congruence) on referral hire performance and likelihood of voluntary turnover. I tested my hypotheses with longitudinal data from 386 referrer-referral hire pairs at the same job level in a U.S. call center over a 2-year period. Across analyses …

Win Your Day: Mary Kay, Agency 345

College of Journalism and Mass Communications: Student Advertising Projects

EXECUTIVE SUMMARY The beauty market in which Mary Kay has succeeded for the past 50 years is changing. To ensure the continued growth of the Mary Kay brand, it is essential to create new relationships with the next generation of beauty product consumers and sellers. To do this, Mary Kay must connect to Generation-Y women and match their changing ideals of beauty. Above all else, findings show that Gen-Y women are passionate about what it means to be a woman today. As a group, they have diverse dreams and ambitions, but they share the same desire to be successful. They …

#Iwilllisten, Outlier Advertising, Chelsea Stromer, Laura Ebbeka, Megan Merrill, Lacy Keilig, Hunter Taylor, Tim Svoboda, Greyson Ostrander, Joel Hunter-Pirtle

College of Journalism and Mass Communications: Student Advertising Projects

Mental illness affects one in four Americans. In 2012, the National Alliance on Mental Illness (NAMI) in New York City and JWT Ethos created the #IWILLLISTEN campaign to create awareness about this staggering statistic and what people could do to combat the negative stigma associated with mental illness.

In 2014, JWT tasked Outlier Advertising to create a campus-focused version of the campaign in the form of an activation plan that could be initiated on any college campus across the nation in the fall of 2014. In addition, JWT asked Outlier Advertising to test elements of the campaign at the University …

Two Stage Procurement Processes With Competitive Suppliers And Uncertain Supplier Quality, Yue Jin, Jennifer K. Ryan, Walter Yund

Department of Supply Chain Management and Analytics: Faculty Publications

This paper considers a sourcing problem faced by a manufacturer who outsources the manufacturing of a product to one of several competing suppliers, whose cost and quality capabilities are unknown. We consider a two-stage sourcing process in which the first stage is the qualification stage, while the second stage is the supplier selection stage. In the first stage, the manufacturer exerts effort to learn about the quality level of each of the suppliers and then must determine the set of qualified suppliers, subject to some tolerance for error. In the second stage, the manufacturer runs a price-only procurement auction, in …

Eastern Michigan University Undergraduate Catalog, 2014-2015, Office Of The Registrar

Undergraduate Catalogs

No abstract provided.

Data Note: State Intellectual And Developmental Disability Agencies' Service Trends, Jean Winsor

Data Note Series, Institute for Community Inclusion

In FY2012, an estimated 605,680 individuals received day or employment supports from state IDD program agencies. This number grew from 457,405 in FY1999. The estimated number of individuals in integrated employment services increased from 108,680 in FY1999 to 111,670 in FY2012. State investment continues to emphasize facility-based and non-work services, rather than integrated employment services.

Data Note: Are Young Adults With Intellectual Disabilities Getting Work Experiences From Participating In The Vocational Rehabilitation Program?, Alberto Migliore, Jean Winsor

Data Note Series, Institute for Community Inclusion

To learn about whether young adults with intellectual disabilities in the vocational rehabilitation (VR) program are getting work experience, we examined the age at application of people with intellectual disabilities who exited the VR program in 2012.

Statedata: The National Report On Employment Services And Outcomes, 2014, John Butterworth, Jean Winsor, Frank A. Smith, Alberto Migliore, Daria Domin, Jaimie Ciulla Timmons, Allison Cohen Hall, Thinkwork! At The Institute For Community Inclusion At Umass Boston

All Institute for Community Inclusion Publications

This report provides statistics over 25 years from several national datasets that address the status of employment and economic self-sufficiency for individuals with intellectual and developmental disabilities. The authors use abbreviations for both intellectual disability (ID) and intellectual and developmental disabilities (IDD) in this report. We do this because data sources vary in the specific target groups that can be described.

We provide a comprehensive overview that describes national trends in employment for people with IDD, and the appendices provide individual state profiles with data from several sources. These include the ICI’s IDD Agency National Survey of Day and Employment …

A Study Of Data Informatics: Data Analysis And Knowledge Discovery Via A Novel Data Mining Algorithm, Shilpa Balan

Electronic Theses and Dissertations

Frequent pattern mining (fpm) has become extremely popular among data mining researchers because it provides interesting and valuable patterns from large datasets. The decreasing cost of storage devices and the increasing availability of processing power make it possible for researchers to build and analyze gigantic datasets in various scientific and business domains. A filtering process is needed, however, to generate patterns that are relevant. This dissertation contributes to addressing this need. An experimental system named fpmies (frequent pattern mining information extraction system) was built to extract information from electronic documents automatically. Collocation analysis was used to analyze the relationship of …

Mobile Computing Device Adoption In Organizations: An Information-Processing Based View, Xiang Guo

Electronic Theses and Dissertations

Mobile computing devices have gained popularity in organizations. Various companies, government agencies, and academic institutions have seen a dramatic increase in employees' adoption of personal mobile devices. Current research has not provided clear explanations about the motivations behind employees' mobile device adoption behavior and the factors affecting these behaviors. This paper proposes using a new perspective, an information-processing based view, to better understand this new trend. The newly developed measurement instrument, named as Information-Processing Support Index (IPSI), captures an employee's perceptions about the capabilities of mobile devices to support his/her work-related information-processing needs. An exploratory model using IPSI and other …

An Evaluation Of Perceived Safety Of Free Software: The Brafs Model, Will Pepper

Electronic Theses and Dissertations

This dissertation explores the perceived safety of free software and its relationship with the intention to use this technology in a business setting. The newly created construct of perceived safety is developed out of the theory of planned behavior. It is researched, scrutinized, and refined according to academic guidelines and two different environmental settings. The constructs that impact perceived safety and its relationship with intention to use consist of technology perceived risk, technology trusting beliefs, expected financial utility, and perceived adverse impact on professional reputation. Each construct consists of multiple operationalized elements. To explore this empirically, beneficial and risk measurements …

Putting Retirement At Risk: Has Financial Risk Exposure Grown More Quickly For Older Households Than Younger Ones?, Christian Weller, Sara Bernardo

Gerontology Institute Publications

Financial markets have been characterized by boom and bust cycles since the 1980s, while the responsibility for managing retirement wealth has increasingly shifted onto individual households at the same time. Policymakers and experts have expressed concern over rising risk exposure among older households, who appear to be increasingly exposed to the growing financial risks just as they near retirement. We consider household data from the Federal Reserve’s Survey of Consumer Finances from 1989 to 2010 to analyze the correlation between age and risk exposure. We test if older households’ risk exposure has indeed grown over time, if it has increased …

Marketing An Established Institutional Repository: Marquette Libraries’ Research Stewardship Survey, Rose Fortier, Emily Laws

Library Faculty Research and Publications

Purpose

The purpose of this paper is to discuss the results of Marquette University Libraries’ survey measuring faculty knowledge and attitudes about the institution’s repository, for the purposes of creating a marketing plan for the institutional repository (IR).

Design/methodology/approach

The paper adopts a quantitative approach through the use of a survey.

Findings

Like many other endeavors to measure faculty engagement with the IR, the investigators discovered that faculty knowledge of the IR is not universal. Moreover, the perceived values and motivators for faculty use of the IR were also not surprising, with faculty viewing online dissemination of their work to …

An Experimental Investigation Of Reciprocity And Formal Controls With Labor Market Competition, Michael John Majerczyk

Theses and Dissertations

DISS_abstract> Most experimental research related to agency settings, such as participative budgeting, has examined how formal controls, such as audits and reviews, influence the behavior of managers. Alternatively, a growing literature in managerial accounting examines the effects of using informal social controls. Some of these studies have examined the ability of the gift-exchange model from economics, founded on reciprocity, to function as a suitable control. Within the social context of an experimental labor market, I examine the relationship between the type of control employers implement (i.e., reviews, a formal control versus reciprocity, an informal control) and the amount of budget …

Understanding Destination Choice From A Cultural Distance Perspective, Hongbo Liu

Theses and Dissertations

National cultural distance is an important factor of tourists' destination choice, yet the specific role it plays in destination decision process is not well understood. This paper attempts to fill this gap. Taking potential Chinese outbound tourists as a case, this study tries to explore the impact of perceived cultural distance on tourists' international destination choice through a conditional logit model. Familiarity, geographical distance, past international travel experience and novelty-seeking tendency were examined as moderators of the relationship between perceived cultural distance and destination choice. Results show that tourist are more likely to choose culturally similar countries as destinations; geographical …

Smart Phone Purchasing Habits Among The University Of New Hampshire Students, Alexa Lomonaco

Honors Theses and Capstones

College students are more connected to technology now than ever, especially because a smart phone that has all of the capabilities of a computer is right in their pockets. This study delves into why students at the University of New Hampshire purchase their smart phones, how they use their smart phones, and how to better market toward profitable segments. The two segments found were the technology buffs, who are smart phone experts and are constantly on their devices, and the practical users who mainly use their smart phones for texting and calling. The results from the study showed that students …

A Study Of The Effects Of Foreign Direct Investment On The Economy Of The State Of New Hampshire Since 1973, Eric J. Allain

Honors Theses and Capstones

The purpose of the thesis is to determine the impact that foreign direct investment has had on New Hampshire. New Hampshire as a state was impacted far less severely than much of the rest of the country, which could be considered surprising given the relatively high cost of housing in the state. I believe that part of what made New Hampshire more recession resistant is having the right foreign companies providing employment. To do this, I will be looking at FDI as a percentage of GDP over the previous 40 years and looking for a correlation between a higher percentage …

Us Real Estate Investment Performance: 1983-2012, John F. Kerrigan

Honors Theses and Capstones

This study provides an overview of real estate investment performance over a 1983-2012 time period. The results show that although equity REITs outperformed all other assets on average annual return, on a risk-adjusted basis both private retail and apartment real estate outperformed all other assets. The study also found a recent trend in increased correlation between common stocks and REITs.

Proposed Audit Reporting Changes: Considerations Of Stakeholders' Perspectives, Daniel J. Gravina

Honors Theses and Capstones

No abstract provided.

Unequal Pay: The Role Of Gender, Kathleen M. Gillespie

Honors Theses and Capstones

No abstract provided.

Money Market Funds: Analyzing Reform, Paige M. Brooks

Honors Theses and Capstones

This thesis analyzes money market funds since inception in 1983 through the financial crisis in 2008 to current day. Specifically, it discusses the newly implemented reform and if this reform will be an effective way to minimize money market fund systemic risk.

Executive Compensation In The Banking Industry And Systemic Risk, Seungho Choi

Theses and Dissertations

In this paper, I investigate empirically whether executive compensation structure contributes to the entire systemic risk among 92 firms that highly contribute to systemic risk from 2000 to 2012. Based on Brownlees and Engle (2011) and Acharya, Pedersen, Philippon, and Richardson (2010), I use SRISK and MES as systemic risk measures. Firstly, I find that the ratio of stock options has a positively significant influence on systemic risk. Also, I find weak evidence that the ratio of cash bonus in compensation structure positively related to systemic risk. However, I find no significant evidence that the ratio of stock grants has …

Youth Time Outside: A Comparison Of Time Use Methodologies, Michael B. Edwards, Mat D. Duerden, Robin D. Lizzo, Katherine S. Campbell, Lauren M. Kamper

Faculty Publications

Significant public attention has been given to the perceived lack of youth time spent outside. Diverse approaches make it difficult to develop consensus around youth time-use patterns and guide efforts to get kids outside. The purpose of this study was to compare results of a 7-day time diary used to document adolescent outdoor time with results from other time-use methodologies. Seventh graders (N=43) were selected to complete week-long time-use diaries and recall surveys. Time diary estimates were compared to an online survey, a simulated two-day time diary, and a simulated experience sampling. Results suggested that differences existed between time outside …

Investigating The Effect Of Insurance Fraud On Mouse Usage In Human-Computer Interactions, Martin Hibbeln, Jeffrey L. Jenkins, Christoph Schneider, Joseph S. Valacich, Markus Weinmann

Faculty Publications

The completion of online forms is the catalyst for many business and governmental processes. However, providing fraudulent information in such forms is pervasive, resulting in costly consequences for organizations and society. Furthermore, detecting fraudulent responses in online forms is often very difficult, time consuming, and expensive. This research proposes that analyzing users’ mouse movements may reveal when a person is being fraudulent. Namely, based on neuroscience and deception theory, the paper explains how deception may influence hand movements captured via the computer mouse. In an insurance fraud context, a study is conducted to explore these proposed relationships. The results suggest …