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Full-Text Articles in Business

Transforming Finance For The Future, Siu Loon Hoe Sep 2013

Transforming Finance For The Future, Siu Loon Hoe

Research Collection School Of Computing and Information Systems

Significant changes in external market conditions have resulted in operations placing greater demands on the finance function. Traditional finance departments are increasingly expected to deliver more value and be more proactive in supporting the organization's overall business strategies. Unfortunately, many finance departments are not yet ready to meet such challenges. This article proposes a transformation process to reorganize present day finance functions to become a finance of the future. The proposed process applies tools such as best practices, outsourcing and technology to achieve a desired future outcome.


Corporate Myths: Sourcing And Vendor Management In Asia Pacific, Patrick Thng Sep 2013

Corporate Myths: Sourcing And Vendor Management In Asia Pacific, Patrick Thng

Research Collection School Of Computing and Information Systems

There exists many mistaken beliefs about Sourcing and Vendor Management. Consequently the function is often mismanaged resulting in errors and frauds. Equipping the function with the needed skills and knowledge is critical for competent management of this key function which every organisation has to have.


Innovating Services In Science And Technology Parks, Arcot Desai Narasimhalu Sep 2013

Innovating Services In Science And Technology Parks, Arcot Desai Narasimhalu

Research Collection School Of Computing and Information Systems

Science and Technology Parks are in the business of providing services to their tenants, a mix of large companies, Small and Medium Enterprises and startups. The service needs of each of these types of companies will be different. The quality of services can be improved by understanding the needs of the tenants both, prior to building the Science and Technology Parks as well as on an ongoing basis. This paper introduces the CUGAR model for Science and Technology Parks as well as Service Innovation Design framework. It then proceeds to discuss how the Service Innovation framework could be applied to …


Performing Agreed-Upon Procedures Engagements That Address The Completeness, Mapping, Consistency, Or Structure Of Xbrl-Formatted Information; Statement Of Position, 13-2, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Sep 2013

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Mapping, Consistency, Or Structure Of Xbrl-Formatted Information; Statement Of Position, 13-2, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


An Investigation Of Decision Analytic Methodologies For Stress Identification, Yong Deng, Chao-Hsien Chu, Huayou Si, Qixun Zhang, Zhonghai Wu Sep 2013

An Investigation Of Decision Analytic Methodologies For Stress Identification, Yong Deng, Chao-Hsien Chu, Huayou Si, Qixun Zhang, Zhonghai Wu

Research Collection School Of Computing and Information Systems

In modern society, more and more people are suffering from some type of stress. Monitoring and timely detecting of stress level will be very valuable for the person to take counter measures. In this paper, we investigate the use of decision analytics methodologies to detect stress. We present a new feature selection method based on the principal component analysis (PCA), compare three feature selection methods, and evaluate five information fusion methods for stress detection. A driving stress data set created by the MIT Media lab is used to evaluate the relative performance of these methods. Our study show that the …


The Effects Of Ethical Leadership And Organizational Safety Culture On Safety Outcomes, David Ronald Freiwald Sep 2013

The Effects Of Ethical Leadership And Organizational Safety Culture On Safety Outcomes, David Ronald Freiwald

Doctoral Dissertations and Master's Theses

This dissertation investigated the relationship among ethical leadership, an ethical workplace climate, safety culture, safety behaviors, and measured safety outcomes of workers in the high reliability organizations of aviation and healthcare. The primary objective was to develop a model linking these factors and assess their fit within the model. A secondary objective was to examine differences between the two populations. In this study, a 101-item instrument was used to collect and analyze employee responses on ten factors comprising the model. Structural equation modeling – path analysis was used for testing and evaluating relations using a combination of statistical analysis and …


Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim Sep 2013

Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim

Faculty Publications

No abstract provided.


On The Allocation Of Exclusive-Use Counters For Airport Check-In Queues: Static Vs. Dynamic Policies, Mahmut Parlar, Brian Rodrigues, Sharafali Moosa Sep 2013

On The Allocation Of Exclusive-Use Counters For Airport Check-In Queues: Static Vs. Dynamic Policies, Mahmut Parlar, Brian Rodrigues, Sharafali Moosa

Research Collection Lee Kong Chian School Of Business

In this paper we propose a static policy for the optimal allocation of a fixed number of exclusive-use check-in counters dedicated to a single flight. We first provide the motivation for considering the static policy by showing that the dynamic policy already available in the literature suffers from the curse of dimensionality. The objective is to minimize the (expected) total cost of waiting, counter operation, and passenger delay costs which we show to be convex in the number of counters allocated. In those cases where the passenger delay cost is difficult to estimate, we propose an alternative formulation and minimize …


The Impact Of Ineffective Internal Control On The Value Relevance Of Accounting Information, Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao, Zhen Zeng Sep 2013

The Impact Of Ineffective Internal Control On The Value Relevance Of Accounting Information, Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao, Zhen Zeng

Research Collection School Of Computing and Information Systems

This paper investigates the value relevance of accounting information in the presence of ineffective internal control (IIC). Based on Ohlson's valuation model, this paper first documents that IIC can directly affect a firm's market value after control cost of capital, corporate governance, and other, value-relevant variables. Second, this paper finds that the value relevance of earnings and book value in determining a firm's market value are significantly reduced. Collectively, the results of this paper indicate that the effectiveness of internal controls can directly affect a firm's market value and the value relevance of accounting information.


Short Sales Constraint And Seo Pricing, Charlie Charoenwong, David K. Ding, Ping Wang Sep 2013

Short Sales Constraint And Seo Pricing, Charlie Charoenwong, David K. Ding, Ping Wang

Research Collection Lee Kong Chian School Of Business

We examine the influence of SEC's Rule 105 on informed trading and the information content of stock prices around an SEO's offer day. We show that constraints on short sales inhibit informed trading and hamper incorporation of information into stock prices for offers whose traders have private adverse information and without options listing. The constraints contribute to increased price uncertainty and higher market sensitivity to seller-initiated trading. After controlling for other causes of SEO discounts, we find that the decrease in information content of stock prices just before an offer day has a significant impact on the SEO's value discount.


An Affair Not To Remember? It Might Help To Change Your Name, Man Cyndi Zhang, Xiaowei Luo Sep 2013

An Affair Not To Remember? It Might Help To Change Your Name, Man Cyndi Zhang, Xiaowei Luo

Research Collection Lee Kong Chian School Of Business

While a growing body of research has examined how organizations respond to institutional change, less examined is how institutional change can create opportunities for organizations to manage their public image. We propose that institutional change allows firms to leverage the ambiguity around the motive for image management and thus minimize audience’s unfavorable attribution of the motive. Specifically, we focus on an organization’s name change as a means of image management. From the audience’s standpoint, an organization could change its name as a result of having responded to institutional change, or to convey new strategic directions, or to manipulate the public …


Alternative Financing And Private Firm Performance, Daphne W. Yiu, Jun Su, Yuehua Xu Sep 2013

Alternative Financing And Private Firm Performance, Daphne W. Yiu, Jun Su, Yuehua Xu

Research Collection Lee Kong Chian School Of Business

Why do private firms grow vibrantly in transition economies despite their limited access to formal financing? This study underscores the importance of informal financing in facilitating the growth of private firms in China. Drawing from the institutional economics argument, we posit that informal financing, in the form of underground financing and trade credit, substitutes formal financing in providing financial assistance and capital to private firms in China. We further posit that the effects of two kinds of informal financing vary across provinces with different levels of institutional development, and complement each other by supporting firms in different industries. We test …


Nonresident Values Of Montana's Natural Areas, Megan Tanner, Norma Nickerson, Elizabeth Covelli Sep 2013

Nonresident Values Of Montana's Natural Areas, Megan Tanner, Norma Nickerson, Elizabeth Covelli

Institute for Tourism and Recreation Research Publications

Three quarters of nonresident vacationers to Montana are primarily attracted to characteristics of public lands such as national parks, mountains, forests, and open space. Viewing and recreating on Montana's public lands are vitally important to the success of the travel industry in the state. Therefore, the purpose of this study was to assess public land values held by nonresident visitors to Montana and to compare values between groups of outdoor recreation participants.


Huntsman: Integrity, Ethics Will Be Emphasized In New Usu Hall, Usu Jon M. Huntsman School Of Business, Nancy Van Valkenburg Aug 2013

Huntsman: Integrity, Ethics Will Be Emphasized In New Usu Hall, Usu Jon M. Huntsman School Of Business, Nancy Van Valkenburg

Jon M. Huntsman School of Business News Collection

The shoveling of ceremonial dirt for Utah State University’s new Huntsman Hall was only a formality. The seeds were planted years ago for a bigger, better Jon M. Huntsman School of Business.


2013-August-30-Spotlight: Shallcross, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-30-Spotlight: Shallcross, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


Properly Improving Employee Attitudes Through Hr Programs And Recognition Practices, Jonathan Degraff, Dr. John Bingham Aug 2013

Properly Improving Employee Attitudes Through Hr Programs And Recognition Practices, Jonathan Degraff, Dr. John Bingham

Journal of Undergraduate Research

Employers seek to enhance employee dedication and increase company productivity while controlling operating costs; hence, companies have recently been investing more in human resource (HR) programs and recognition practices. The honors thesis I recently completed at Brigham Young University sought to augment practioners’ and academicians’ knowledge about HR programs and recognition practices by evaluating their respective effects on employee attitudes. This report will review the methods and findings of my project, as well as explain how I used the ORCA Grant to achieve my goals.


Managing Organizational Identity: Government Dependency And Organizational Mission In South African: Social Development Nonprofits, Eric Darsow, Dr. Warner Woodworth Aug 2013

Managing Organizational Identity: Government Dependency And Organizational Mission In South African: Social Development Nonprofits, Eric Darsow, Dr. Warner Woodworth

Journal of Undergraduate Research

Many nonprofit organizations in South Africa sacrifice their autonomy and mission focus in exchange for the secure funding source of government service provision. The purpose of this project was to investigate and develop management techniques whereby nonprofit organizations in South Africa can effectively serve as both government watch dogs and quality government services providers. Since nonprofit organizations are critical components of the social services infrastructure in South Africa, investigating ways to maximize their impact on target communities while still creating an invigorating and meaningful work environment can have significant positive impact on society. I collected field data in East London, …


An Empirical Analysis Of Healthcare Ipos And Seos, Jonathan Holloway, Dr. James C. Brau Aug 2013

An Empirical Analysis Of Healthcare Ipos And Seos, Jonathan Holloway, Dr. James C. Brau

Journal of Undergraduate Research

Overall, three phenomena exist in corporate equity issuances. These phenomena include hotissue markets, first-day underpricing, and poor long-run performance. Hot-issue markets refer to fluctuation in the volume of issuances. Hot waves are periods of high issuance volume, and cold waves are periods of low volume. The second phenomenon, first-day underpricing, results in the initial price of equity beginning lower than its first-day closing price. The third phenomenon, poor long-run performance, refers to the tendency of issuances to underperform during a period beginning the day after the issuance and ranging from one to five years.


2013-August-30-Home Films, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-30-Home Films, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


2013-August-30-Jesse Graves Thomas And Lillie D. Chaffin, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-30-Jesse Graves Thomas And Lillie D. Chaffin, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


2013-August-30-Ward Sare Grant, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-30-Ward Sare Grant, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


2013-August-30-David Stephenson, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-30-David Stephenson, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


2013-August-30-Fall Market Returns, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-30-Fall Market Returns, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


The Impact Of Unionization On University Performance: A Cross-Sectional Time Series Analysis, Mark K. Cassell Aug 2013

The Impact Of Unionization On University Performance: A Cross-Sectional Time Series Analysis, Mark K. Cassell

Journal of Collective Bargaining in the Academy

In 1968 the union movement in higher education was launched on the CUNY campuses in New York when CUNY held the first academic labor union election on an “integrated, heterogeneous, multi-campus system” (Ladd and Lipset 1973). In the nearly five decades since that historic election, unionization has grown to cover more than a third of all public four-year institutions and 40 percent of faculty at those public institutions (see Figure 1). While unionization is more common at larger institutions, Figure 1 illustrates that even among the smallest public institutions, unionization has increased over time.


2013-August-29-Balanced Man, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-29-Balanced Man, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


2013-August-29-Railroad Safety, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-29-Railroad Safety, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


2013-August-28-Fall Concerts 2013, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-28-Fall Concerts 2013, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


The Effects Of Inflation On Businesses In Brazil, Brian Morgan, Dr. Lee Radebaugh Aug 2013

The Effects Of Inflation On Businesses In Brazil, Brian Morgan, Dr. Lee Radebaugh

Journal of Undergraduate Research

The grant I received has helped me write an honors thesis entitled, “The Effects of Inflation on Businesses in Brazil.” For many years now, Brazil has been plagued with high levels of inflation. Although small amounts of inflation can help an economy grow, inflation in Brazil has often exceeded such small amounts. Now, a new economic plan has been introduced which has cut inflation dramatically. My honors thesis focused on the effects of the constantly changing economic environment on businesses within Brazil.


2013-August-28-Nhm Fall Hours, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-28-Nhm Fall Hours, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.


2013-August-28-Wets Hd Sample, University Marketing And Communication, East Tennessee State University Aug 2013

2013-August-28-Wets Hd Sample, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.