Business Commons^™

Entrepreneurship In Emerging Markets: New Insights And Directions For Future Research, Ilan Alon, Daniel Rottig

Faculty Publications

In recent years, the entrepreneurship and emerging markets research streams have intersected. Emerging markets provide an opportunity to examine entrepreneurship in different contexts and forms. This article discusses the current literature that interconnects both research streams in general, comments on the contributions of the articles published in the special issue on entrepreneurship and emerging markets in particular, and sketches out future avenues for research. These contributions span several theoretical lenses, including institutional theory, internationalization theory, transaction cost economics, and the resource-based view, as well as multiple geographic regions, including China as the largest emerging economy and other countries in East …

2013 Sip Internship Expo, Center For Career Development, College Of The Holy Cross

Summer Internship Program Expo

The Holy Cross Summer Internship Program provides exceptional Holy Cross undergraduates with an opportunity to gain meaningful career related experience in an area related to the student’s occupational goals.

In the summer of 2013, 168 Holy Cross students interned at 118 different sites. This program lists students and their respective internships.

Haworthnews (09/2013), Western Michigan University

Haworth College of Business News

• WMU hockey coach to kick off Keystone speaker series
• Alumni to be Honored
• Governor appoints accountancy professor to state board
• Russ Hildensperger – University of Michigan Health System Intern
• Dell financial executive to speak at business college
• Starting Gate launches cohort
• Kellogg internship program emphasizes relationships
• GVSU, WMU join forces for study of family owned businesses
• Director of executive education named for ISM program
• Employer registration underway for business career day

The Reality Of Taxation In Iraq And Aspect Of It’S Development, Warkaa Khalid Abd Al Jabbar, Fedaa Adnan Opeid

Journal of Economics and Administrative Sciences

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might …

The Influence Of Organizational Culture On Affinity For Knowledge Management Practices Of Registered Nurses, Gregory Allen

Faculty Publications - George Fox Digital

This study addressed the problems of hospitals’ duplicated effort and ad hoc knowledge management (KM) practices. The purpose of this quantitative study was to examine the focus and type of organizational culture in order to describe and predict the relationship between organizational culture and the affinity for KM of nurses working in health care organizations in Portland, Oregon. Guided by the competing values framework and social capital theory, this research study was undertaken to illuminate the possible relationship between the affinity for and probable use of KM and organizational culture in Oregon hospitals. Data were collected from 93 registered nurses …

Education Par Excellence: Developing Personal Competencies And Character Through Philanthropy-Based Education, Shirine L. Mafi, Marsha Huber

Business, Accounting and Economics Faculty Scholarship

This teaching note presents an innovation in accounting education called the Philanthropy Project. The Philanthropy Project emphasizes experiential learning and is designed to promote the learning of discipline-specific concepts while simultaneously addressing the social needs of the surrounding community. In the Philanthropy Project, students receive money to distribute to not-for-profit organizations (NFPs) based on a competitive proposal process they help to develop and administer. A distinguishing characteristic of this project is that it is not a simulation. Students make real decisions that have immediate consequences to certain groups of people in their own communities. They have to make …

Theresource, Georgia Southern University

Human Resources Newsletter

• Walk Through Compliance
• Policy Fusion Workshops
• Upcoming Training
• Employment Series
• Benefits and Wellness Fair
• Open Enrollment
• "Hold the Presses?"
• Recruiting Staff Positions
• How to Hire Seasonal Employees
• Student Employment
• Eagle Perks Spotlight: Van Gogh's
• Wellness
• New Eagle Perks Vendors

Implementimi I Marketingut Në Sektorin E Arsimit Në Kosovë, Albulena Alimi

Theses and Dissertations

Sistemi arsimor është shtylla më e rëndësishme e zhvillimit të një shoqërie. Të gjithë teoretët pajtohen se investimi i vetëm afatgjatë ekonomik është investimi në sistemin arsimor.

Investimi në sistemin arsimor domosdo që nuk sjell përfitime të menjëhershme.

Duke pasur parasysh faktin se, edukimi paraqet një proces shumë kompleks sesa mendojmë dhe mbi të gjitha tregon se edukimi është një fushë më afër ekonomisë dhe shoqërisë, e sidomos për vendet e vogla siç është Kosova, dija është një fuqi e llojit te vet.

Kredidhënia Dhe Ndikimi I Saj Ne Zhvillimin Ekonomik Ne Kosovë, Alor Ejupi

Theses and Dissertations

Tema e cila eshte përzgjedhur është një temë mjaft e rëndësishme per zhvillimin ekonomik të një vendi,siq edhe do shihni nga punimi të cilin e realizuam norma e interesit luan një rol thelbësor qoftë në volumin e marrjes se kredise ashtu edhe në sasin e investimeve ,dhe nivelin e punsimit dhe në masë të madhe në konsumin publik.

Në nivelin e punsimit ndikon në atë mënyr pasi që kur norma e interesit është e ulët individët dhe bizneset e kanë më të lehtë për të marrë kredi, dhe për të hapur linja te reja të prodhimit dhe kështu dhe numri …

Menaxhimi I Projekteve Në Portfolio, Visar Kokolli

Theses and Dissertations

Sot, të konsiderohen projektet si të izoluara nuk është aspak në përputhshmëri me kërkesat e biznesit. Sot, kompanitë mundohen të gjejnë mënyra të reja për t’i trajtuar projektet individuale apo projektet në grupe, programe apo portfolio. Në një ambient me shumë projekte, kompleksiteti i menaxhimit reflektohet nga natyra shumë diverse e projekteve. Njohja e ngjashmërive dhe diferencave në mes projekteve të ndryshme bëhet më evidente për metodat e menaxhimit. Dhe kjo është arsyeja se pse projektet duhet të ndahen sipas llojeve që u përkasin. Objekt trajtimi i temës sime është të kuptuarit e menaxhimit të projekteve në portfolio dhe natyra …

Hapat Gjatë Procesit Të Auditimit Të Brendshëm, Labinot Bardhi

Theses and Dissertations

"Kompanitë bëjnë para duke marrë përsipër rreziqe. Në të njëjtën kohe ato humbasin para duke dështuar në menaxhimin e rreziqeve”. Një nga fushat më të rëndësishme dhe më pak e kuptueshme që ndikojnë në Auditimin e brendshëm është kultura e organizatës dhe qëndrimi i saj ndaj rrezikut. Çdo kompani ka një kulturë të ndryshme. Duhet të kuptoni kulturën brenda kompanisë për të kuptuar rreziqet që janë të pandara për atë kulturë. Kulturat e disa kompanive sjellin rreziqe që kompanitë e tjera nuk i kanë. Megjithatë çdo organizatë që ka hasur në surpriza të padëshirueshme ose humbje të papritura do të …

Benefitet E Auditimit, Rifadije Cakolli

Theses and Dissertations

Punimi do tëtrajtoj qështje që kanë të bëjnë me Procesin e Auditimit dhe po ashtu do të tregojmë rëndësin e Auditimit në përgjithësi Ne këtë temë do të shtjellojmë lënden e hulumtimit ,objektin dhe objektivat e auditimit ,ku do të përfshijë llojet modelet e auditimit me të gjitha parimet e principeve sipas standardeve të pranuara ndërkombëtare ku rëndesi të veqantë do ti kushtojmë benefiteve dhe avantazheve të auditimit.

Ngritja dhe funksionimi i strukturave audituse ne çdo njësi organizative si atyre të shpenzimeve të fondeve publike njashtu edhe private është jo vetëm kërkesë e standardeve ,por domosdoshmëri që rrjedh nga roli …

2013 Volunteering In San Diego: A Needs Assessment, Sue Carter-Kahl, Laura Deitrick

Volunteering

In Fall 2011, Volunteer San Diego closed its doors leaving a perceived gap in volunteer matching services in the region. Nonprofit and corporate leaders anecdotally indicated that the remaining volunteer matching services and programs were not meeting local needs sufficiently. The University of San Diego's Caster Center for Nonprofit and Philanthropic Research conducted a needs assessment with support from local funders to better understand the nature of San Diego's volunteer matching needs.

Mountain Monitor - 2nd Quarter 2013, Kenan Fikri, Mark Muro

Mountain Monitor Quarterly

Economic recovery progressed steadily across the metropolitan Mountain West in the second quarter of 2013. Many of the region’s major metro areas counted among the strongest economic performers nationally, but output growth slowed over the quarter and the region‘s unemployment recovery looked to be stagnating. Moderate job growth and a fast and accelerating housing recovery buoyed the Mountain West economy in the second quarter.

Read Poster - Scrappy The Owl, Adam Olsen, Amy Thompson

Library Marketing Materials

READ Poster, featuring KSU mascot Scrappy the Owl.

Book: The Book of North American Owls, by Helen Roney Sattler and Jean Zallinger. New York: Clarion Books, 1995.

Cui Bono? The Selective Revealing Of Knowledge And Its Implications For Innovative Activity, Oliver Alexy, Gerard George, Ammon J. Salter

Research Collection Lee Kong Chian School Of Business

Current theories of how organizations harness knowledge for innovative activity cannot convincingly explain emergent practices whereby firms selectively reveal knowledge to their advantage. We conceive of selective revealing as a strategic mechanism to reshape the collaborative behavior of other actors in a firm's innovation ecosystem. We propose that selective revealing may provide an effective alternative to known collaboration mechanisms, particularly under conditions of high partner uncertainty, high coordination costs, and unwilling potential collaborators. We specify conditions when firms are more likely to reveal knowledge and highlight some boundary conditions for competitor reciprocity. We elaborate on strategies that allow firms to …

Changing Things Up In Recruitment: Effects Of A 'Strange' Recruitment Medium On Applicant Pool Quantity And Quality, Saartje Cromheecke, Greet Van Hoye, Filip Lievens

Research Collection Lee Kong Chian School Of Business

In a field experiment, we investigated the impact of a 'strange' recruitment medium on the quantity and quality of the applicant pool. Recruiting through an unusual medium (i.e., postcard) was associated with higher applicant pool quantity, as compared to a more frequently used medium (i.e., e-mail). With respect to quality, applicants recruited through the strange medium were higher educated. A follow-up questionnaire confirmed that the media were perceived to differ in strangeness, not in media richness or credibility. These results suggest that 'changing things up' in recruitment by employing strange recruitment media can positively affect key recruitment outcomes.

Family Ownership And Ceo Turnovers, Xia Chen, Qiang Cheng, Zhonglan Dai

Research Collection School Of Accountancy

This paper investigates the impact of the founding family’s presence on CEO turnover decisions. We find that family firms managed by CEOs outside the founding family (i.e., professional CEO family firms) have higher CEO turnover-performance sensitivity than family firms managed by family members (i.e., family CEO firms) or non-family firms. These results are robust to alternative performance measures and CEO turnover definitions. Additional analyses indicate that higher family ownership leads to even higher (lower) turnover-performance sensitivity in professional CEO family firms (family CEO firms). These results indicate that, with regard to CEO turnover decisions, better monitoring of CEOs by family …

Ias 39 Reclassification Choice And Analyst Earnings Forecast Properties, Chee Yeow Lim, Chu Yeong Lim, Gerald J. Lobo

Research Collection School Of Accountancy

In October 2008, the International Accounting Standards Board amended IAS 39 to allow banks to retroactively reclassify financial assets that previously were measured at fair value to amortized cost. By reclassifying financial assets, a bank can potentially avoid recognizing the unrealized fair value losses and thereby increase its income and regulatory capital during a market downturn. We examine the implications of the reclassification decision by banks for the properties of financial analyst earnings forecasts during 2008–2009, when economic conditions were highly volatile. We find that the reclassification choice during the financial crisis reduced analyst forecast accuracy and increased forecast dispersion. …

Managerial Incentives And Management Forecast Precision, Qiang Cheng, Ting Luo, Heng Yue

Research Collection School Of Accountancy

Managers have great discretion in determining forecast characteristics, but little is known about how managerial incentives affect these characteristics. This paper examines whether managers strategically choose forecast precision for self-serving purposes. Building on the prior finding that the market reaction to vague forecasts is weaker than its reaction to precise forecasts, we find that for management forecasts disclosed before insider sales, more positive (negative) news forecasts are more (less) precise than other management forecasts. The opposite applies to management forecasts disclosed before insider purchases. These results are consistent with managers strategically choosing forecast precision to increase stock prices before insider …

A Survey Of Executive Compensation Contracts In China’S Listed Companies, Yubo Li, Fang Lou, Jiwei Wang, Hongqi Yuan

Research Collection School Of Accountancy

We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based payments are the main form of executive compensation, whereas equity-based payments are seldom used by Chinese listed companies. On average, there are no significant differences in the value of basic salaries and performance-based compensation in executive compensation contracts. But, compared with their counterparts in non-government-controlled companies, executives in government-controlled companies are given more incentive compensation. Accounting earnings are typically used in executive compensation contracts, with few firms using stock returns …

60% Cash Payout Or 400% Pic Claim? Which Is Better? (Part 1), Clement Kai Guan Tan, Teng Aun Khoo

Research Collection School Of Accountancy

How to decide whether to choose cash payout or PIC 400% claim

Managerial Incentives And Management Forecast Precision, Qiang Cheng, Ting Luo, Heng Yue

Research Collection School Of Accountancy

Managers have great discretion in determining forecast characteristics, butlittle is known about how managerial incentives affect these characteristics. This paperexamines whether managers strategically choose forecast precision for self-servingpurposes. Building on the prior finding that the market reaction to vague forecasts isweaker than its reaction to precise forecasts, we find that for management forecastsdisclosed before insider sales, more positive (negative) news forecasts are more (less)precise than other management forecasts. The opposite applies to managementforecasts disclosed before insider purchases. These results are consistent withmanagers strategically choosing forecast precision to increase stock prices beforeinsider sales and to decrease stock prices before insider purchases. …

Offshoring At Acesco Medical Devices, John C. Mcintosh

Management Faculty Publications and Presentations

The medical device industry is highly profitable and projected to experience double digit growth well into the future. The five top performing American medical device companies offshore some core and non-core value chain activities to realize lower production costs, higher innovation, and faster time to market. This case examines the offshoring decision of Acesco Medical Devices-a medium-size company that produces neurology, orthopedics, and cardiovascular products. It considers the tradeoffs between corporate social responsibility, as it pertains to workforce reductions in the United Sates, and the substantial strategic benefits of offshoring to India.

Integrating The Core: A New Management Curriculum To Empower Our Students, D. Moodie, D. Brawley, S. Campbell, R. Desman

Faculty Articles

This paper follows Kennesaw State University's (KSU) faculty journal in developing a new integrated core curriculum for their Management majors that will empower the students and meet the needs of today's employers. Curriculums must change to stay current. Depending on the amount of change, this can be a huge undertaking for a department ensconced in an existing curriculum paradigm, and can be met with resistance. In this paper we look for answers to: 1) Why is the change necessary? 2) What are we changing to? We will follow up with some thoughts about 3) how will we make these changes?

Tls Newsletter Volume 7, Edition 8 September, 2013, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: TLS Kick-Off Meeting. Upcoming Events. TLS President's Corner. Are You Feeling Lucky? T & L Career Day: Are you Prepared? Get to Know TLS Newsletter Editor Lacey Greene. TLS on Tour: Beaver Street Fisheries. Life After Graduation with Matthew Alexander

Concussion Suit, Richard C. Crepeau

On Sport and Society

It was just a bit over a week before the start of the regular season of the National Football League when a settlement was announced in the much anticipated concussion law suit brought by and on behalf of more than 4000 retired NFL players. The number represents about one-third of all retired NFL players.

Checklists And Illustrative Financial Statements For Corporations, September 30, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Health Care Entities, September 1, 2013; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Missoula Marathon Participant Study: 2013, Christine Oschell

Institute for Tourism and Recreation Research Publications

The purpose of this study was to provide organizers of the Missoula Marathon with an understanding of their 2013 race participants and the money they and their travel group spent in Missoula.