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Articles 72721 - 72750 of 149704
Full-Text Articles in Business
Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of January 2014, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Section
AICPA Professional Standards
No abstract provided.
Energy Storage In The Golden State: An Analysis Of The Regulatory And Economic Landscape., Ryan H. Higgins
Energy Storage In The Golden State: An Analysis Of The Regulatory And Economic Landscape., Ryan H. Higgins
Pomona Senior Theses
On October 1st, 2013, a mandate was adopted by the California Public Utilities Commission (CPUC) requiring that 1.325 GW of energy storage capability be installed on the California electricity grid by 2024, through the actions of the state’s three investor-owned utilities. While this is a bold first step towards mandated energy storage in the United States, it may be only the beginning for an energy storage industry in this state. It has been well established that energy storage would prove to be a useful asset on the California electrical grid, but the development of storage capacity past the requirements of …
Dimensions And Validation Of Perceived Message Sensation Value Scale For Print Messages, Lisanne F. M. Grant
Dimensions And Validation Of Perceived Message Sensation Value Scale For Print Messages, Lisanne F. M. Grant
Theses and Dissertations--Communication
The purpose of this research project was to develop a reliable and valid scale to assess the perceived message sensation value (PMSV) of print messages. The goal of this project was accomplished by conducting two studies. Study one involved collecting 397 undergraduate students’ responses to one high and one low sensation value anti-smoking message, while for study two, 284 undergraduate students’ responses to one high and one low sensation value anti-crystal meth message were collected. The results of the studies highlighted that the PMSV of a print message can be assessed using three dimensions (emotional arousal, novelty, and dramatic impact) …
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa)
Developments In Review, Compilation, And Financial Statement Preparation Engagements, 2014/15, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Analysis Of Convertible Bond Issuance: Design Features, Market Conditions And Private Placement, Ashleigh Poindexter
An Analysis Of Convertible Bond Issuance: Design Features, Market Conditions And Private Placement, Ashleigh Poindexter
Theses and Dissertations
DISS_abstract> Over the last two decades convertible debt issues have been steadily increasing in both frequency and magnitude and several high volume issuance periods. Although convertible debt issuance is inherently influenced by debt and equity market volatilities, the convertible market has been shown to have an independent presence in terms of issuance volume, issue design and market participants.Are concerns of asset substitution, risk uncertainty, or asymmetric information the primary factors in convertible debt design, timing and placement? This paper aims to examine how the design of convertible bonds and the characteristics of convertible issuers shift over time and under different …
Evolution Of Supply Chain Collaboration: Implications For The Role Of Knowledge, Michael Gravier, M. Theodore Farris
Evolution Of Supply Chain Collaboration: Implications For The Role Of Knowledge, Michael Gravier, M. Theodore Farris
Marketing Department Faculty Journal Articles
Increasingly, research across many disciplines has recognized the shortcomings of the traditional “integration prescription” for inter-organizational knowledge management. This research conducts several simulation experiments to study the effects of different rates of product change, different demand environments, and different economies of scale on the level of integration between firms at different levels in the supply chain. The underlying paradigm shifts from a static, steady state view to a dynamic, complex adaptive systems and knowledge-based view of supply chain networks. Several research propositions are presented that use the role of knowledge in the supply chain to provide predictive power for how …
A Modified Stacking Ensemble Machine Learning Algorithm Using Genetic Algorithms, Riyaz Sikora, O'La Hmoud Al-Laymoun
A Modified Stacking Ensemble Machine Learning Algorithm Using Genetic Algorithms, Riyaz Sikora, O'La Hmoud Al-Laymoun
Journal of International Technology and Information Management
With the massive increase in the data being collected as a result of ubiquitous information gathering devices, and the increased need for doing data mining and analyses, there is a need for scaling up and improving the performance of traditional data mining and learning algorithms. Two related fields of distributed data mining and ensemble learning aim to address this scaling issue. Distributed data mining looks at how data that is distributed can be effectively mined without having to collect the data at one central location. Ensemble learning techniques aim to create a meta-classifier by combining several classifiers created on the …
Entropy Based Feature Selection For Multi-Relational Naïve Bayesian Classifier, Vimalkumar B. Vaghela, Kalpesh H. Vandra, Nilesh K. Modi
Entropy Based Feature Selection For Multi-Relational Naïve Bayesian Classifier, Vimalkumar B. Vaghela, Kalpesh H. Vandra, Nilesh K. Modi
Journal of International Technology and Information Management
Current industries data’s are stored in relation structures. In usual approach to mine these data, we often use to join several relations to form a single relation using foreign key links, which is known as flatten. Flatten may cause troubles such as time consuming, data redundancy and statistical skew on data. Hence, the critical issues arise that how to mine data directly on numerous relations. The solution of the given issue is the approach called multi-relational data mining (MRDM). Other issues are irrelevant or redundant attributes in a relation may not make contribution to classification accuracy. Thus, feature selection is …
Assessing Web Site Usability In Retail Electronic Commerce, Charles E. Downing, Chang Liu
Assessing Web Site Usability In Retail Electronic Commerce, Charles E. Downing, Chang Liu
Journal of International Technology and Information Management
In the increasingly competitive environment of electronic commerce, companies are paying careful attention to Web site design and function to attract and retain both traffic and customers. One key factor that has been shown to increase both is Web site usability. This paper presents and tests a Web site usability research framework derived from prior literature. Fourteen Fortune 500 retail Web sites are examined by 261 potential customers and rated on aspects of usability. Results show that Content and Ease of Use are not currently differentiating sites with regard to usability (these attributes are expected and required just to survive …
A Web-Based Knowledge Management Tool Utilizing Concept Maps For On-Line Student Advising, Jay M. Lightfoot
A Web-Based Knowledge Management Tool Utilizing Concept Maps For On-Line Student Advising, Jay M. Lightfoot
Journal of International Technology and Information Management
Increasingly complex program offerings by universities combined with on-line educational opportunities have created a situation where students must deal with an extremely complicated array of curriculum decisions. At the same time, many universities are moving away from the traditional one-on-one advising model toward one that relies heavily on web-based resources. The result of this is that students are often forced to self-advise using complicated and often poorly structured websites. This paper describes a knowledge management tool to mitigate this problem by creating an intuitive, web-based interface to help students navigate directly to the Internet advising materials that are most applicable.
Cloud-Based Email Adoption At Higher Education Institutions In South Africa, Melanie Willett, Rossouw Von Solms
Cloud-Based Email Adoption At Higher Education Institutions In South Africa, Melanie Willett, Rossouw Von Solms
Journal of International Technology and Information Management
Cloud computing, in general, is having an impact on organizations today. Cloud-based email, in particular, is being adopted by educational institutions around the world on a large scale. This paper reports on the state of cloud-based email adoption at higher education institutions in South Africa; it does this by describing the findings of a survey of IT managers at sixteen of these institutions. It will show that South Africa follows the global trend of a large uptake of cloud- based email for higher education institutions. The fact that although organizations are satisfied with the service they receive from cloud-based email …
A Model Of Jordanian Firm’S Trainees’ Acceptance Of A Web-Based Training, Amin A. Shaqrah, Al Hareth Abu Husain
A Model Of Jordanian Firm’S Trainees’ Acceptance Of A Web-Based Training, Amin A. Shaqrah, Al Hareth Abu Husain
Journal of International Technology and Information Management
This study investigates E-learning technologies such as web based training “WBT” as a one of many products which wide used in all corporate training for delivering educational content to their employees. In order to achieve a better view and validate the study, researcher attempts to give details of how technology acceptance models help Jordanian trainees firms in accepting e- learning technology, and how if applied will result more attention to usage behavior. The empirical examination of study model which developed based on Unified Theory of Acceptance and Use of Technology ”UTAUT” which indicates that the Jordanian trainees’ firms’ usage behavior …
A Tribute On The 25 Th Anniversary To The International Information Management Association (Iima) And Its Co-Founders: C. E. Tapie Rohm Jr., Patrick J. Mcinturff Jr. And Walter T. Stewart Jr., Warren Adis, Joseph O. Chan, Xin James He, Tanya Goette, Frank Lin, Emmanuel Uzoma Opara, Trevor Rohm, Gerhard Steinke, Jake Zhu
A Tribute On The 25 Th Anniversary To The International Information Management Association (Iima) And Its Co-Founders: C. E. Tapie Rohm Jr., Patrick J. Mcinturff Jr. And Walter T. Stewart Jr., Warren Adis, Joseph O. Chan, Xin James He, Tanya Goette, Frank Lin, Emmanuel Uzoma Opara, Trevor Rohm, Gerhard Steinke, Jake Zhu
Journal of International Technology and Information Management
IIMA is a special place for all of us. For twenty-five years, it has served as a forum for all of us to gather together to engage in intellectual conversations, to disseminate knowledge, and to renew our profession. Over the many years, IIMA has helped many us with our tenure and promotion, and has made our manuscripts available worldwide through our publication outlets, the three IIMA journals and the seasonal conference proceedings. Also for many of us, IIMA is not only a forum for academics, but also a place for friendship, family and fun. Many of us have become life-long …
Developing A Mobile Learning Environment: An Axiomatic Approach, Walter Rodriguez, Ngan Nguyen-Huynh, Arnold Fernandez, James Royal, Victor Fernandez
Developing A Mobile Learning Environment: An Axiomatic Approach, Walter Rodriguez, Ngan Nguyen-Huynh, Arnold Fernandez, James Royal, Victor Fernandez
Journal of International Technology and Information Management
A new mobile environment for learning has been designed via an axiomatic approach. And by simultaneously designing both tools (software) and processes (pedagogy), the resulting environment matches the functional requirements of the instructional program. This paper describes the axioms established for mobile learning as well as development of the mobile computing environment. The paper discusses the developmental evolution and system architecture as well as the requirements of the portable training programs being offered via this new system. Apps are designed to connect learners, instructors and practitioners as well as to facilitate collaborative learning from a variety of mobile devices, anywhere …
A Conflict Resolution Tool For Project Managers: Evaporating Cloud, Mahesh C. Gupta, Sharon A. Kerrick
A Conflict Resolution Tool For Project Managers: Evaporating Cloud, Mahesh C. Gupta, Sharon A. Kerrick
Journal of International Technology and Information Management
Today’s ever changing business environment requires managers to interact globally with people across functional areas with conflicting points of view. A preliminary literature review suggests that a generic tool to understand and resolve conflicts is desirable. This paper demonstrates how a theory of constraints-based logical tool, an evaporating cloud, can enable IT managers to better understand conflicts underlying most problems. Using a commonly encountered conflict as an example, we show how this tool verbalizes a problem through the logic of cause and effect, surfaces the assumptions causing the conflicting actions and decisions, and presents injections – potential solutions – that …
When Google Meets Xiaomi: Comparative Case Study In Western And Eastern Corporate Management, Yu-Feng Lin Lee
When Google Meets Xiaomi: Comparative Case Study In Western And Eastern Corporate Management, Yu-Feng Lin Lee
Journal of International Technology and Information Management
Google Inc. of the West and Xiaomi Inc. of the East are recognized as ‘flat organizations’. They exercise ‘flat management’ in their corporate culture, wherein mid-level management is abridged, leaving the corporate structure less-bureaucratic, top-down-and-less-hierarchical, and more laissez-faire. Using the Confucian criteria of Wu Yu, namely morality (or, virtue), intellectual (or, wisdom), physical ability (or, sportsmanship), groupism (or, cooperation), and aesthetics (or, elegance), this paper assesses managerial philosophy and corporate practice of Google and Xiaomi. It is found that under flat management, although each company nevertheless reveals its corporate idiosyncrasy, they achieve business success and sustainability through adopting small-team orientation, …
The Study Of Competitive Priorities And Information Technology Selection: Exploring Buyer And Supplier Performance, Thawatchai Jitpaiboon
The Study Of Competitive Priorities And Information Technology Selection: Exploring Buyer And Supplier Performance, Thawatchai Jitpaiboon
Journal of International Technology and Information Management
Competitive priorities are the critical operational dimensions a process or supply chain must possess to satisfy its internal or external customers. The concept of competitive priorities is very important to organizations because it helps them set up achievable goals and it has long been known to be associated with organizational performance. This research introduces an alternative theory to explain the mechanism by which the buying firms and suppliers adopt different competitive priorities as they enter into buyer-supplier relationships and to explore further how technology choices influence the competitive priority adaptation. Using empirical data collected from the Society of Manufacturing Engineer’s …
Determinants Of Digital Distraction: A Cross-Cultural Investigation Of Users In Africa, China And The U.S., Leida Chen, Ravi Nath, Robert Insley
Determinants Of Digital Distraction: A Cross-Cultural Investigation Of Users In Africa, China And The U.S., Leida Chen, Ravi Nath, Robert Insley
Journal of International Technology and Information Management
No abstract provided.
Electronic Health Records: Challenges And Opportunities, Jaymeen R. Shah, Mirza B. Murtaza, Emmanuel Opara
Electronic Health Records: Challenges And Opportunities, Jaymeen R. Shah, Mirza B. Murtaza, Emmanuel Opara
Journal of International Technology and Information Management
During the last three decades, healthcare expenditure in the U.S. has substantially increased. If this pace of increase is not controlled, it will lead to disastrous results for the healthcare system. An effective use of health information technology would not only improve the quality of healthcare but help reduce healthcare costs considerably. However, risks of privacy and security of patient electronic health records are great. It is recommended that healthcare organizations use IT management best practices, follow proper risk assessment and management guidelines, and keep up with latest technological advances to ensure the privacy and security of patient data.
Impact Of Authentic Leadership On Performance: Role Of Followers’ Positive Psychological Capital And Relational Processes, Hui Wang, Yang Sui, Fred Luthans, Danni Wang, Yanhong Wu
Impact Of Authentic Leadership On Performance: Role Of Followers’ Positive Psychological Capital And Relational Processes, Hui Wang, Yang Sui, Fred Luthans, Danni Wang, Yanhong Wu
Department of Management: Faculty Publications
Authentic leadership has received considerable attention and research support over the past decade. Now the time has come to refine and better understand how it impacts performance. This study investigates the moderating role followers’ positive psychological capital (PsyCap) and the mediating role that leader–member exchange (LMX) may play in influencing the relationship between authentic leadership and followers’ performance. Specifically, we tested this mediated moderation model with matched data from 794 followers and their immediate leaders. We found that authentic leadership is positively related to LMX and consequently followers’ performance, and to a larger degree, among followers who have low rather …
Meeting The Challenges Of Effective International Hrm: Analysis Of The Antecedents Of Global Mindset, Joana S. P. Story, John E. Barbuto Jr., Fred Luthans, James A. Bovaird
Meeting The Challenges Of Effective International Hrm: Analysis Of The Antecedents Of Global Mindset, Joana S. P. Story, John E. Barbuto Jr., Fred Luthans, James A. Bovaird
Department of Management: Faculty Publications
The full force of globalization has hit today’s organizations, and it is clear that there are many cultural and human problems. International human resource management (IHRM) is being asked to better understand and develop multinational organizational leaders to meet the challenges. A prominent solution that is receiving increased attention is the construct of global mindset, which has growing rhetoric but little research support. To help fill this need, after first theoretically framing global mindset as made up of one’s cultural intelligence and global business orientation, this study identifies and empirically tests some theory-driven antecedents. Utilizing a diverse sample (N = …
The Role Of Mindfulness And Psychological Capital On The Well-Being Of Leaders, Maree Roche, Jarrod M. Haar, Fred Luthans
The Role Of Mindfulness And Psychological Capital On The Well-Being Of Leaders, Maree Roche, Jarrod M. Haar, Fred Luthans
Department of Management: Faculty Publications
In today’s highly competitive and extremely complex global economy, organizational leaders at all levels are facing unprecedented challenges. Yet, some seem to be handling the pressure better than others. Utilizing 4 samples of CEOs/presidents/top (n = 205), middle (n = 183), and junior (n = 202) managers, as well as 107 entrepreneurs, using Structural Equation Modeling we tested the direct effect that their level of mindfulness (heightened awareness) and the mediating effect of their psych logical capital (i.e., hope, efficacy, resilience, and optimism) may have on their mental well-being. In all 4 samples, mindfulness was found to be negatively related …
Narcissism: An Integrative Synthesis And Dominance Complementarity Model, Emily Grijalva, Peter D. Harms
Narcissism: An Integrative Synthesis And Dominance Complementarity Model, Emily Grijalva, Peter D. Harms
P. D. Harms Publications
Narcissism has become an increasingly popular research topic in recent years. We describe why it is beneficial for organizational researchers to study narcissism due to its two strongest organizational correlates: counterproductive work behavior and leadership. We explore why narcissists perform counterproductive work behavior and offer advice on what organizations can do to prevent narcissists’ counterproductivity. Subsequently, we discuss narcissism’s relationship with leadership effectiveness, and propose a Narcissistic Leaders and Dominance Complementarity Model, which examines the dynamic interaction of narcissistic leaders’ characteristics with those of their followers to predict leadership effectiveness. Finally, we suggest four areas of management that may benefit …
A Force Of Change: Chris Peterson And The Us Army’S Global Assessment Tool, Paul B. Lester, Peter D. Harms, Mitchel Norman Herian, Walter J. Sowden
A Force Of Change: Chris Peterson And The Us Army’S Global Assessment Tool, Paul B. Lester, Peter D. Harms, Mitchel Norman Herian, Walter J. Sowden
P. D. Harms Publications
The US Army launched the Global Assessment Tool (GAT) – a 105-item psychometric instrument taken by approximately one million soldiers annually – in October, 2009 in support of a population-wide resilience development initiative known as the Comprehensive Soldier and Family Fitness (CSF2) program. The lead developer of the GAT was Chris Peterson, and his work on this project – along with that of Nansook Park and Colonel Carl Castro – will likely leave an important and indelible mark on not only the Army, but also the field of military psychology. In this paper, we provide more detail on the history …
An Investigation Of Work Placement In The Hotel Industry: Perceptions From Hoteliers And Students, Margaret Lenihan, Irene Sheridan
An Investigation Of Work Placement In The Hotel Industry: Perceptions From Hoteliers And Students, Margaret Lenihan, Irene Sheridan
Irish Business Journal
The changing need of higher education to interface more effectively with industry has been widely documented, as has the rising awareness of those attributes which most benefit graduates seeking employment. A key way in which third-level institutions can build stronger partnerships with employers, and assist their students in postgraduate success, is through the provision of work placements. This paper presents research conducted in relation to work placement in the hotel industry, from the perspective of both hoteliers who facilitated the work placements and students who undertook placements. Primary research was conducted with both hoteliers and students. The findings from the …
Profiling Tourism Entrepreneurs And Their Enterprises Along The Wild Atlantic Way, Dr. James Hanrahan, Dr. Áine Conaghan
Profiling Tourism Entrepreneurs And Their Enterprises Along The Wild Atlantic Way, Dr. James Hanrahan, Dr. Áine Conaghan
Irish Business Journal
This paper discusses the profile of tourism entrepreneurs and their enterprises along the WAW (Wild Atlantic Way). Ireland had witnessed less numbers of some holidaymakers in particular the British market visiting over the past five years, resulting in a significant loss of market share from GB. This research undertook a proactive approach to investigating regional qualitative stakeholders profiles while identifying factors that impact on the management of tourism Small and Medium sized Enterprises (SMEs) to develop the International market. The research provides the industry with a snapshot of a current typology of successful tourism entrepreneurs. Furthermore, the research develops a …
Assessing Service Quality In Adventure Tourism, Prof. Antonie Bauer
Assessing Service Quality In Adventure Tourism, Prof. Antonie Bauer
Irish Business Journal
The purpose of this paper, which is based on a survey of activity providers in South West Ireland, is to assess the quality of adventure tourism offerings and to investigate which aspects of the experience contribute most to visitors’ perception of quality. In addition, it explores the validity of different methods for the assessment of service quality. A new importance weighted method is developed that avoids the inconsistencies of existing approaches and has higher predictive value than the other models for the Irish sample. A simple performance only approach is second best in explaining variation in overall perception of quality, …
Assessing Farmers’ And Landowners’ Attitudes Towards Environmental Sustainability And Their Motivations Towards Walking Tourism In Sheep’S Head Way, Co. Cork, Gráinne Dwyer
Irish Business Journal
Numerous studies within academic literature examine motivations of walkers engaging with nature-based tourism activities, such as hillwalking. However, a gap exists in the literature regarding the suppliers of this type of tourism, namely landowners and farmers. This research hopes to address this identifiable gap in tourism research in a confined study area located in the Sheep’s Head Way in Co. Cork. The purpose of this research was to examine geographical spatial differences in environmental attitudes, and to determine the factors that influenced the landowner’s intentions to permit the walkway throughout their land. To examine these factors, seven semi-structured interviews were …