Business Commons^™

Editorial, Teresa R. Behrens

The Foundation Review

No abstract provided.

If You Build It, They Will Come: Creating The Space And Support For Real-Time Strategic Learning, Jewlya Lynn, Rebecca Kahn, Phillip Chung, Scott Downes

The Foundation Review

· Learning is a key tool for foundations seeking to improve their effectiveness, and they are beginning to use evaluation to learn about and improve their strategies. The Colorado Trust took this a step further and integrated strategic learning into a grant strategy, including supporting learning coaches for 14 of their grantees.

· The strategic learning framework consisted of three steps: systematic data collection, collective interpretation of information, and the use of that interpretation to improve strategies.

· This article reviews four of the cases, including three grantees and the foundation as a case, identifying methods of learning and resulting …

The Urgency Of Now: Foundations’ Role In Ending Racial Inequity, Gary L. Cunningham, Marcia L. Avner, Romilda Justilien

The Foundation Review

· This article explores the multiple approaches that foundations can use to advance racial equity and prosperity.

· It first gauges the depth of the challenge that our communities face in racial disparities, then surveys the evolution of the role of philanthropies in addressing poverty and traces the long history of racialization of institutions and systems.

· Finally, this article focuses on a specific set of approaches used by the Minnesota-based Northwest Area Foundation that others working for racial equity might employ to meet their needs.

Goal-Free Evaluation: An Orientation For Foundations’ Evaluations, Brandon W. Youker, Allyssa Ingraham

The Foundation Review

· Goal-free evaluation (GFE), in program evaluation, is a model in which the official or stated program goals and objectives are withheld or screened from the evaluator.

· Several obstacles must be overcome in persuading foundations and programs to consider GFE as a viable option, because both tend to view goal attainment as intuitively and inextricably linked to evaluation.

· This article presents the case for GFE as a perspective that belongs in a foundation’s toolbox. In particular, this article demonstrates GFE’s actual use, highlights aspects of its methodology, and details its potential benefits.

Toward Health Equity For Asian American, Native Hawaiian, And Pacific Islanders: The Health Through Action Model, Traci Endo Inouye, Rachel Estrella

The Foundation Review

· Since 2009, the W.K. Kellogg Foundation has invested over $100 million to foster racial healing and eliminate policies, practices, attitudes, and cultural messages that reinforce differing outcomes by race.

· Health Through Action represented an unprecedented level of investment targeting AA and NHPIs. Embedded within the WKKF racial equity portfolio, it was the first time a private-sector foundation joined forces with a national AA and NHPI organization to acknowledge and address health disparities facing this population.

· HTA provided direct grants to seven AA and NHPI collaboratives and 11 AA and NHPI anchor organizations around the country to advance …

Offices Of Strategic Partnerships: Helping Philanthropy And Government Work Better Together, James M. Ferris, Nicholas P. O. Williams

The Foundation Review

· There is a growing interest on the part of philanthropy and government in working together to address problems of common interest. But crosssectoral collaborations are not easy. In response, a new organizational structure – the office of strategic partnerships – is emerging that catalyzes, fosters, and accelerates such partnerships.

· These offices help to overcome the barriers of working across sectors by sharing knowledge and information about the sectors, identifying and convening stakeholders to discuss shared solutions, and leveraging resources to support public-problem solving.

· Based on interviews and a convening of principals of six of these offices at …

Front Matter

The Foundation Review

No abstract provided.

Executive Summaries

The Foundation Review

No abstract provided.

Review Of Evaluative Thinking: The Bruner Foundation’S Evaluation Web Portal, Gale Berkowitz

The Foundation Review

No abstract provided.

Back Matter

The Foundation Review

No abstract provided.

Support For Sister-Affiliated Ministries During Challenging Times: Understanding A Foundation Initiative In Two Regions, Mark Small, Robert L. Fischer, Lynn Berner, Stephanie Kripa Cooper-Lewter

The Foundation Review

·This article describes the efforts of two foundations to sustain the ministries of Catholic sisters in two regions: northeast Ohio and South Carolina.

· Spanning more than 10 years, the initiative has drawn on multiple strategies – including convening, grantmaking, communicating, and research – in partnership with sisters themselves to sustain a diverse set of ministries.

· The work informs foundation practice by illuminating an approach to capacity development in very different regional contexts.

· Key lessons include being sensitive to the context, paying attention to both individual and organizational capacity, and the need for data.

Implementation And Evaluation Of A Multidimensional Nutrition And Physical Activity Initiative Funded By A Community Health Foundation, James Pann, Angela Yehl, Peter Wood, Janisse Schoepp, Gabrielle Solomon, Craig Enders

The Foundation Review

· Poor diet and physical inactivity have been estimated to account for nearly 400,000 deaths a year in the U.S. and are contributing factors to obesity. Nearly one-third of children and two-thirds of adults are overweight or obese. Therefore, in early 2007 Health Foundation of South Florida (HFSF) embarked on a five-year responsive grantmaking initiative, Healthy Eating Active Communities.

· The initiative's aim was to improve healthy eating habits and physical activity levels through two major approaches: individual-level programs grounded in an educational approach and organizational, environmental, policy, and systems-change interventions. As additional research has emerged in the field, policies …

Editorial, Susan Taylor Batten

The Foundation Review

No abstract provided.

Paying Attention To White Culture And Privilege: A Missing Link To Advancing Racial Equity, Gita Gulati-Partee, Maggie Potapchuk

The Foundation Review

· Racial disparities are driven and maintained by public- and private-sector policies that not only disadvantage communities of color but also over-advantage whites. Foundation processes aimed at racial equity change often overlook the privileged side of inequity.

· Through our experience as racial equity practitioners, we have encountered at least three challenges to engaging foundations in exploring white privilege and white culture in their internal and external racial equity work.

· For foundations to work toward racial equity through their philanthropic investments and leadership, they must shine a light on white privilege and white culture both internally and externally.

· …

Naming Race: One Foundation’S Path To A Strategy Of Structural Inclusion And Self- Determination, Lori Bezahler

The Foundation Review

· Common wisdom tells us that by placing people of color in leadership roles in philanthropy, there will be a greater emphasis on issues of racial equity and attention to solutions that are rooted in the experiences of people of color. While diverse leadership is a critical component of inclusion, attention must also be paid to the dynamics of power inherent in the relationship between a philanthropic institution and the community it seeks to serve. Foundations must put in place practices that address the inherent inequities in our sector if we are to contribute to systemic change.

· The Edward …

Difficult Conversations: Lessons Along The Journey Toward Inclusion, Carrie Pickett-Erway, Susan Springgate, Suprotik Stotz-Ghosh, Tom Vance

The Foundation Review

· This paper documents one foundation’s work to become a more diverse and inclusive foundation.

· The Kalamazoo Community Foundation adopted a diversity policy and established a Lesbian, Gay, Bisexual and Transgender (LGBT) Equality Fund in 2000. In 2003 the foundation established an ad hoc diversity committee; the committee was formalized in 2007.

· An inclusion statement was adopted for unrestricted grantmaking in 2004, and was strengthened in 2012 along with the words “for all” added to the foundation’s mission statement. The inclusion statement was further modified in 2013.

· The foundation proclaimed itself an antiracist organization in 2010.

· …

Integrating Racial Equity In Foundation Governance, Operations, And Program Strategy, Yanique Redwood, Christopher J. King

The Foundation Review

· This article is intended to provide the field of philanthropy with a useful framework for organizing racial-equity efforts.

· When the Washington-based Consumer Health Foundation became a staffed foundation in 1998, its initial grantmaking focused on health promotion and access to health care. As a learning organization, however, it took steps that led to greater support for efforts addressing the interconnectedness between health status and racial equity. This included support for advocacy as a strategy to create systems change benefiting low-income communities of color.

· This commitment to racial equity is not a separate initiative; it is integrated into …

Executive Summary

The Foundation Review

No abstract provided.

Back Matter

The Foundation Review

No abstract provided.

Uniform Accountancy Act, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Hykss: Hybrid Keyword And Semantic Search, Andrew J. Zitzelberger, David W. Embley, Stephen W. Liddle, Del T. Scott

Faculty Publications

Keyword search suffers from a number of issues: ambiguity, synonymy, and an inability to handle semantic constraints. Semantic search helps resolve these issues but is limited by the quality of annotations which are likely to be incomplete or imprecise. Hybrid search, a search technique that combines the merits of both keyword and semantic search, appears to be a promising solution. In this paper we describe and evaluate HyKSS, a hybrid search system driven by extraction ontologies for both annotation creation and query interpretation. For displaying results, HyKSS uses a dynamic ranking algorithm. We show that over data sets of short …

The Buck Stops There: The Impact Of Perceived Accountability And Control On The Intention To Delegate To Software Agents, Nathan Stout, Alan R. Dennis, Taylor M. Wells

Faculty Publications

Software agents with the ability to recommend actions, aid decision-making, and actually make decisions are becoming increasingly common. In many situations, users now choose whether or not to delegate tasks to these agents. While some research has examined software agents, relatively little is known about the factors that influence the intention to delegate decisions to them. An experiment was used to examine the influence of perceived accountability, extent of control, and trust in the agent on the intention to delegate a travel arrangement decision. Users were more likely to delegate to agents that gave them greater control by requiring them …

The Effect Of Product Category On Consumer Brand Relationships, Marc Fetscherin, Michèle Boulanger, Gustavo Q. Souki, Cid Goncalves Filho

Faculty Publications

Purpose - This paper aims to investigate the effect of product category on consumer brand relationships. Design/methodology/approach - Based on a total of 800 consumers, respondents evaluated their relationship with their favorite brand in one of the four product categories studied (soft drink, mobile phone, shoes, cars). EFA, subsequent CFA, SEM and ANOVA were used to assess these relationships and the product category effect. Findings - The authors find that brand love positively influences brand loyalty and both, influence positively WOM and purchase intention. Looking at the directionality of these relationships, the results show no product category differences. However, the …

Users Aren’T (Necessarily) Lazy: Using Neurois To Explain Habituation To Security Warnings, Bonnie Brinton Anderson, Anthony Vance, Brock Kirwan, David Eargle, Seth Howard

Faculty Publications

Warning messages are one of the last lines of defense in information security, and are fundamental to users’ security interactions with technology. Unfortunately, research shows that users routinely ignore security warnings. A key contributor to this disregard is habituation, the diminishing of attention through frequent exposure. However, previous research has examined habituation indirectly by observing its influence on security behavior, rather than measuring habituation itself.

We contribute by using functional magnetic resonance imaging (fMRI) to directly observe habituation as it occurs in the brain. Our results show that with repeated exposure to warnings, neural activity in the visual processing centers …

Exploring Configurations Of Affordances: The Case Of Software Development, Aron Lindberg, James Gaskin, Nicholas Berente, Kalle Lyytinen

Faculty Publications

Affordances have been increasingly used in the information systems literature to account for the usage and effects of information technology. However, a review of the literature shows that the construct has remained nebulously defined, rarely used in anything but singular forms and with little consideration of context. This has resulted in a lack of cumulative research on affordances. We propose that affordances need to be considered not only individually, but also as configurations of multiple affordances. Through a sociomaterial sequence analysis of two software development teams – one waterfall and one agile - we build a framework for the study …

The Effects Of Social Networking Site (Sns) Use On College Students’ Friendship And Well-Being, Jin-Liang Wang, Linda A. Jackson, James Gaskin, Hai-Zhen Wang

Faculty Publications

The present study was conducted with two goals in mind: (1) to examine the influence of using different types of SNS use on users’ well-being, and (2) to examine the mediating roles of online self-disclosure and friendship quality in the relationship between types of SNS use and well-being. Participants were from two large 4-year undergraduate universities in Southwestern China. The study was conducted during Spring semester, 2013, using advertisements that described the nature of the research and indicated that compensation for participation was U10 (about $1.5 U.S.). Of the 402 students approached, 337 completed the survey (i.e., response rate was …

Housing Regulation, Externalities And Residential Property Prices, Henry J. Munneke, C. F. Sirmans, Barrett A. Slade, Geoffrey K. Turnbull

Faculty Publications

This article examines the effects of quantity restrictions on residential property prices in the presence of neighborhood externalities. A Brigham Young University policy limiting students’ location choices provides a natural experiment for studying the externality and quantity restriction effects on property values. A flexible hedonic model is used to control for nonstudent population spatial sorting by type. The estimates show significant positive quantity restriction and student agglomeration effects on student housing prices. There are also significant differences in the negative student externality across nonstudent neighborhoods, with the quantity restriction reinforcing (offsetting) the student price premium (discount) at the boundary.

Who Uses The Roth 401(K), And How Do They Use It?, John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

Using administrative data from twelve companies that added a Roth 401(k) option between 2006 and 2010, we describe the characteristics of Roth contributions. Approximately one year after the Roth is introduced, 9% of 401(k) participants have positive Roth balances. Roth participation is more than twice as high among 401(k) participants who were hired after the Roth introduction than among 401(k) participants who were hired before the Roth introduction. In essence, once an employee joins a 401(k) she becomes passive/inattentive, thereby reducing the likelihood of reacting to the introduction of a new Roth option. Conditional on contributing to the Roth, 66% …

Analysts’ Activities And The Timing Of Returns: Implications For Predicting Returns, Andrew A. Anabila

School of Accountancy Faculty Publications

This study examines the influence of analysts on the timing of returns associated with firms’ earnings news, and the implications for returns prediction. This is important for determining the lapse between the time when pieces of earnings news are available, when such news are incorporated in prices, and the implications for a returns trading strategy based on earnings prediction. The results show that depending on the level of analysts’ forecasting activities for a firm, there is a significant variation in the timing of the returns associated with the firm’s total, industry-wide and firm-specific components of earnings news. For firms that …

Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young

Faculty Publications

We conduct two experiments to examine potential causes of the disposition effect. In Experiment 1, we rule out beliefs in mean reversion as a cause of the disposition effect. Although a belief in the mean reversion of stock prices should be independent of whether an investor owns or only follows the stock, we show only investors who own the stock behave as though prices will reverse. In Experiment 2, participants buy and sell securities over multiple periods. We find that self-regard and investing confidence (two types of self-esteem) have opposing influences on investors’ tendency to hold losing investments. Investors with …