Business Commons^™

Improving Critical Thinking Through Effective Pedagogy For Online Coursework - Benefits, Limitations And Best Practices Of Online Coursework, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

2013 Applied Projects Evaluation Organizational Impact Report, Svetlana Krasynska, Jennifer A. Jones, Mary Jo Schumann

USD Evaluation of Applied Learning Model in Nonprofit Leadership and Management Master's Program

University of San Diego’s Nonprofit Leadership and Management (NLM) master’s degree program places a special focus on experiential learning, requiring students to complete multiple applied projects as part of the program’s curriculum. Applied projects give students various opportunities to work in teams to provide real-world consulting services to nonprofit and philanthropic organizations. In developing this curriculum, the NLM program serves both the students who are given these real-world consulting opportunities, as well as the client organizations who benefit from the services provided by the students.

In Fall 2010, the University of San Diego’s NLM program initiated an Applied Projects Evaluation …

2013-August-01-Etsu/Umoja, University Marketing And Communication, East Tennessee State University

ETSU News

No abstract provided.

Qeverisja E Korporatave Si Mekanizëm Për Nxitjen E Zhvillimit Ekonomik, Shkumbin Shllaku

Theses and Dissertations

Ky punim na tregon se si një qeverisje e mirë e korporatave ndikon në zhvillim ekonomik dhe shoqëror. Qeverisja e mirë e korporatave jo vetëm që e forcon kapitalin e tregut, por i tërheqë investitorët e huaj dhe e zvogëlon paqëndrueshmërinë ekonomike ndërsa një qeverisje jo e mirë e korporatave mund të na qoj në kolaps ekonomik. Kriza e fundit financiare është shkaktuar si rezultat i dështimit ne qeverisjen e korporatave dhe institucioneve financiare, gjë që ka shpie në dëmtimin serioz të ekonomisë botërore. Këto ngjarje kane bërë që ekonomistët, sektorët e korporatave dhe politike bërësitë tërë botën t’i kuptojnë …

2013 Tsu Undergraduate Research Program, David Owerbach

Office of Research Institutional Research and Scholarship

No abstract provided.

New Perspectives In Leadership: Adopting A Proactive Library Recruitment Strategy, Leo S. Lo

Libraries Faculty & Staff Publications

The author discusses a proactive library recruitment strategy based on his experience at Kansas State University Libraries. He identifies two main areas of concern in hiring librarians including the length of the hiring process and the quality of candidates. He also cites the major elements of a proactive library recruitment strategy such as recruiting the right talent and creating a new recruitment team.

Anticipating, Preventing, And Surviving Secondary Boycotts, Judith Schrempf-Stirling, Douglas A. Bosse, Jeffrey S. Harrison

Management Faculty Publications

Even the best stakeholder-managed firms can suffer when they become the targets of a secondary boycott, as recent headlines attest. A secondary boycott is a group’s refusal to engage a target firm with which the group has no direct dispute in an attempt to sway public opinion, draw attention to an issue, or influence the actions of a disputant. This article provides a new perspective and tools for both scholars and managers concerned with this phenomenon. Building on a stakeholder theory foundation, we examine possible actions managers can take to avoid being surprised by a secondary boycott, propose conditions that …

The Effects Of The Economy, Perception Of Business Law, External Anchors, And Ethical Behavior On Corporate Social Responsibility In Developing Countries, Ihab Nasser

Graduate Student Dissertations, Theses, Capstones, and Portfolios

Corporate social responsibility (CSR) is a concept that has attracted worldwide attention and gained a new resonance in the global economy. According to Werther and Chandler (2006), the meaning of CSR can be discerned from the three words in the phrase: corporate, social, and responsibility. Corporate social responsibility covers the relationship between the corporation and the societies with which it interacts (Werther & Chandler, 2006).

While CSR has received increasing attention in recent years, as a postulate for ethical and responsible behavior in business, Belal (2001) noted that most CSR studies have been conducted in developed countries, such as most …

The Mink Framework: Towards Measuring Individual Knowledge, Mohamed Ragab, Amr Arisha

Articles

Knowledge is the currency of the current economy and a vital resource for sustaining organisational performance in today’s knowledge-based intensively competitive business environment. To avoid the detrimental consequences of knowledge loss, managers are urged to identify where knowledge stocks exist and how knowledge flows within their organisations by identifying knowledge holders among their employees. Although some studies have attempted to use different methods to measure knowledge at the organisational level, very few have addressed the individual knowledge holder. Moving from a critical literature review of the existing knowledge measurement approaches, this paper proposes a novel framework that enables organisations to …

Investment Performance And Price-Earnings Ratios: Basu 1977 Revisited, Richard John Criddle

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

In this work I reexamined Basu’s 1977 work using an out-of-sample, out-of-period test on the returns of a sample of common stock for the period February 2003 to December 2012, from the viewpoint of a rational investor wishing to use data for investment approaches. The data was examined for normalcy, and similar methodology and definitions of ratios and return were used in order to closely follow Basu’s work. I found that the assets in the sample used here do not display the same results found by Basu in regard to the relationship between returns and price-earnings ratio under either the …

Plant Networks For Processing Recyclable Materials, Lieven Demeester, Mei Qi, Luk N. Van Wassenhove

Research Collection Lee Kong Chian School Of Business

We use a modified optimal market area model to examine how links between material recycling and other aspects of operations strategy can shape plant networks for the processing of recyclable materials. We characterize the complementarity of the recyclate ratio, defined as the maximum recycled content, with material versatility and miniscaling of recycling plants. We also observe that it is beneficial to coordinate investments in recycling- and production-related competencies because colocated recycling and production plants (minimills) eliminate recyclate transport. We therefore consider versatile miniplants, defined as a competency that factors in both material versatility and coordinated miniscaling of recycling and production …

Academic Paper Supports Housing Curbs For Prs, Foreigners, Mindy Tan, David Kuo Chuen Lee

Research Collection Lee Kong Chian School Of Business

No abstract provided.

Fostering An Analytics Culture, Gary Shan Chi Pan

Research Collection School Of Accountancy

No abstract provided.

Non-Audit Fees, Institutional Monitoring, And Audit Quality, Chee Yeow Lim, David K. Ding, Charlie Charoenwong

Research Collection School Of Accountancy

We posit that the effect of non-audit fees on audit quality is conditional on the extent of institutional monitoring. We suggest that institutional investors have incentives and the ability to monitor financial reporting quality. Because of the reputation concerns and potential litigation exposure, auditors are likely to provide high audit quality, when they also provide non-audit services to clients, particularly when clients are subject to high institutional monitoring. We find evidence that, as non-audit fees increase, audit quality (measured by performance-adjusted discretionary current accruals and earnings-response coefficients) reduces only for clients with low institutional ownership but not for clients with …

Visual Representation Of Accounting Standards, Pearl Hock Neo Tan, Chu Yeong Lim

Research Collection School Of Accountancy

No abstract provided.

Internal Governance And Real Earnings Management, Qiang Cheng, Jimmy Lee, Terry J. Shevlin

Research Collection School Of Accountancy

We examine whether internal governance affects the extent of real earnings management. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions. Using the number of years to retirement to capture key subordinate executives’ incentives and using their compensation relative to CEO compensation to capture their influence within the firm, we find that the extent of real earnings management decreases with key subordinate executives’ horizon and influence. In cross-sectional analyses, we find that the impact of internal governance is more important for firms with more complex operations where …

The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin

Research Collection School Of Accountancy

While prior studies have examined how investors perceive extreme forms of tax avoidance behavior such as tax sheltering and uncertain tax position (e.g., Hanlon and Slemrod 2009; Wilson 2009; Koester 2011; Hutchens and Rego 2012), there is little evidence on how investors perceive less extreme forms of tax avoidance. This study fills this void by examining the relation between firm’s cost of equity and corporate tax avoidance using three measures that capture less extreme forms of corporate tax avoidance: book-tax differences, permanent book-tax differences, and long-run cash effective tax rates. We find that less aggressive forms of corporate tax avoidance …

Investor Reactions To Company Disclosure Of Ceo To Median Employee Compensation Ratio: An Experimental Investigation, Jean Lin Seow, K Kelly

Research Collection School Of Accountancy

Section 953(b) of the Dodd-Frank Act, which is yet to be implemented by the U.S. Securities and Exchange Commission (SEC), requires that public companies disclose the CEO to median employee compensation ratio (hereafter, pay ratio). We conduct an experiment with Singapore MBA students to examine how such pay ratio disclosures influence the judgments of nonprofessional investors. Participants evaluate a hypothetical company given either no pay ratio information (i.e., only CEO compensation as per current SEC regulations) or pay ratio information (i.e., CEO compensation, median employee compensation, and pay ratio, as per Section 953(b)). The company’s pay ratio, when provided, is …

Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan

Research Collection School Of Accountancy

No abstract provided.

Governance Of Financial Reporting, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

No abstract provided.

Getting Your Accounting Right, Themin Suwardy, Jiwei Wang

Research Collection School Of Accountancy

The book brings together authors from the industry and the academic world to contribute articles on the topic of high quality financial reporting. The objective is to help business directors and accounts preparers to understand the importance of high quality financial reporting to their business and get it right from the start.

Making Accounting Productive, Themin Suwardy

Research Collection School Of Accountancy

No abstract provided.

Do Firms Hedge Optimally? Evidence From An Exogenous Governance Change, Sterling Zhenrui Huang, Urs Peyer, Benjamin Segal

Research Collection School Of Accountancy

We ask whether firms hedge optimally by analyzing the impact the NYSE/NASDAQ listing rule changes have had, which exogenously imposed board composition changes on a subset of firms, on financial risk management. Using new proxies for the extent of financial risk management in non-financial firms we find that treated firms reduce their financial hedging, in a difference-in-difference framework. The reduction is concentrated in firms with higher conflicts of interests, such as a high CEO equity ownership level, which exposes them to more idiosyncratic risk, and a higher occurrence of option backdating. We reject the hypothesis that newly majority-independent boards reduce …

“Network-Theoretic” Queuing Delay Estimation In Theme Park Attractions, Ajay Aravamudhan, Archan Misra, Hoong Chuin Lau

Research Collection School Of Computing and Information Systems

Queuing is a common phenomenon in theme parks which negatively affects visitor experience and revenue yields. There is thus a need for park operators to infer the real queuing delays without expensive investment in human effort or complex tracking infrastructure. In this paper, we depart from the classical queuing theory approach and provide a data-driven and online approach for estimating the time-varying queuing delays experienced at different attractions in a theme park. This work is novel in that it relies purely on empirical observations of the entry time of individual visitors at different attractions, and also accommodates the reality that …

Center For Real Estate Quarterly, Volume 7, Number 3, Portland State University. Center For Real Estate

Center for Real Estate Quarterly

Table of Contents:
--Summary and Editorial by Eric Fruits (p. 2)
--Real Estate Overview and Portland Outlook by Hessam Nadji (p. 3-22)
--The Institutionalization of Commercial Real Estate by Blake Eagle (p. 23-30)
--The State of the Economy by Angela Guo (p. 31-41)
--Residential Market Analysis by Evan Abramowitz (p. 42-69)
--Multifamily Market Analysis by Evan Abramowitz (p. 70-76)
--Office Market Analysis by Geoff Falkenberg (p. 77-85)
--Industrial Market Analysis by Geoff Falkenberg (p. 86-91)
--Retail Market Analysis by Geoff Falkenberg (p. 92-99)

Moving Mission Into Action Through Strategy, Lauren Davenport

Marketing Undergraduate Honors Theses

Non-profit organizations across the globe are continuing to increase in numbers. There is a need for these non-profits to develop and utilize strategy in order to thrive in a growing and competitive environment. Although some research exists on non-profit strategy, the research presented here further develops and classifies non-profit strategic typologies through the examination of environmental and human trafficking non-profit organizations. This research focuses on the missions of non-profits organizations and how these respective organizations can see their mission come to fruition through successful strategic implementation. While business strategy centers on profit accumulation, non-profit mission is fixated on the re-installment …

Forecasting Foreign Exchange Rates, Timothy M. Znaczko

Applied Economics Theses

The purpose of this thesis is to seek answers to different questions regarding the forecasting of foreign exchange rates. Exchange rate movement is regularly monitored by central banks for macroeconomic analysis and market surveillance purposes. Results in the literature show exchange rate models perform poorly in out-of-sample prediction analysis, even though some models have good in-sample analysis. The results were found using methods including moving average, exponential smoothing, random walk, and Box-Jenkins transfer function. The questions that I ask are: how accurate are these models when compared to a random prediction of future exchange rates, and what variables, if any, …

Industrial Machine Analysis: Economic Quality Control, Vandyke Kotoroka-Yiadom

Applied Economics Theses

The objective of the study is analyzing the optimality of industrial machines over time to explore causes of variation in the machines’ performance. The accurate estimation of machine efficiency is very important in capital-intensive industry. This study selected various productions units, labor hours per pound, product mix and shifts to analyze the variations in machine production.

This paper outlines methodology using statistical quality control methods, cluster analysis and econometrics to process and analyze the data. It then presents performance results of industrial machines and makes recommendations for future improvement of these machines. The firm that was analyzed is ideally positioned …

Isscm Graduating Cohort, August 2013, Raj Soin College Of Business, Wright State University

ISSCM Master Cohort Posters

Poster congratulating the August 2013 Graduating Cohort from the Master of Information Systems and the Master of Science in Logistics and Supply Chain Management Programs.

The Legitimation Of Novel Technologies: The Case Of Nanotechnology, Anastasia E. Thyroff

Graduate Theses and Dissertations

Nanotechnology is the control, manipulation, and application of matter on an atomic and molecular level. The technology is complex and confusing to consumers, and its long-term safety and effect on the human body, as well as the environment, are unknown. However, for the past decade, nanotechnology has been used to develop consumer products and food with novel and attractive attributes.

Since nanotechnology is still not well known, it is not legitimized; that is, it has not been deemed safe and accepted by society. However, the market for nanotechnology is in the legitimation process. It will take an entire network of …