Business Commons^™

Mobile Phones And Growth Of Microenterprises: A Case Study Of Safaricom’S “Zidisha Biashara” Customers, Geoffrey Wandeto Mwangi, Freddie R. Acosta

DLSU Business & Economics Review

The study aimed at establishing the impacts of mobile phones usage on the growth of microenterprises. The study focused on mobile phones (and not telephony or telecommunications in general) because of the speedy adoption and widespread usage of mobile phones witnessed in Kenya over the last 10 years. The objectives of the study were based on three indicators of business growth, that is, income, profitability (cost management), and customer base. The study adopted a descriptive design method since it aimed at discovering and describing if a relationship exists between the variables. The study purposively sampled 100 microenterprises from Safaricom’s Zidisha …

Attraction, Retention And Advancement Of Women Leaders: Strategies For Organizational Sustainability, Mary L. Bennett, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Boise State On Business: Companies Must Balance Feelings And Facts, Michael Lee, Nicholas Gaudioso Jr.

Accountancy Faculty Publications and Presentations

Many companies are founded with innovation, enthusiasm and hopes for success. In its inaugural days, the business founder/CEO is able to personally drive the company's success with a passion while wearing multiple hats and controlling all aspects of the business operations. They understand their market, can effectively communicate their chosen mission to employees and have a good "feel" for their cost and margins.

However, there comes a point where sales grow, new employees are hired and operations expand. All of a sudden, it becomes evident that managing by "feel" is not enough. Founders/CEOs must transition from managing by "feel" to …

Accumulating And Spending Retirement Assets: A Behavioral Finance Explanation, Diane K. Schooley-Pettis, Debra Drecnik Worden

Marketing Faculty Publications and Presentations

Increasing uncertainty surrounding social security benefits and public sector pension plans is pushing retirement savings into the spotlight. This study finds that education, financial discipline, and financial sophistication increase the likelihood of participating in a pension or an IRA/Keogh plan. Financial distress decreases the likelihood of setting aside additional funds in an IRA/Keogh plan. Further, the likelihood that an eligible individual will decline an offered pension plan decreases with education and financial discipline and financial sophistication. Controlling for health and marital status, the choice to annuitize retirement assets decreases with age and the desire to take risk.

Life And Health Insurance Entities, July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Product Bundling: Impacts Of Product Heterogeneity And Risk Considerations, Mehdi Sheikhzadeh, Ehsan Elahi

Management Science and Information Systems Faculty Publication Series

Bundling has been extensively studied in the literature and its benefits have been manifested through three perspectives of achieving better price discrimination, helping to save costs, and preserving the power for deterring a potential entrant. In this study, we examine two aspects of bundling which have not been studied before. We examine the impact of product heterogeneity on bundling decisions. We also address risk considerations in a bundling problem. Specifically, we consider a retailer who has the option of selling a bundle of two products (pure bundling policy), or selling the products separately (no-bundling policy). The retailer could also face …

Dilution In Director Risk Assessments: The Effects Of Diagnostic And Non-Diagnostic Information, Jean Lin Seow

Research Collection School Of Accountancy

This paper reports the results of an experiment investigating how directors’ identification and evaluation of diagnostic and non-diagnostic information in a financial statement fraud risk assessment setting affects dilution in their risk assessments. My results show that more (less) diluted risk assessments are made when more (fewer) nondiagnostic factors are identified and where less (more) weight is placed on non-diagnostic factors identified as relevant to the judgment decision. Directors with higher levels of technical knowledge are found to identify more diagnostic factors and place greater weight on these factors than directors with lower levels of technical knowledge. Higher levels of …

Exploring Income Supplementation For Farm Sustainability, Elizabeth P. Persson

Walden Dissertations and Doctoral Studies

Sustainable farms are critical to United States’ food independence and they positively contribute to the global economy. Farms in the United States are not sustainable without profitable supplemental income. The purpose of this case study was to explore the historic profitability of farm income supplementation methods. Maslow’s hierarchy of needs theory served as the conceptual framework. A purposive sample of 25 farmers from 5 regions of the continental United States completed semistructured interviews and described their personal experiences. Archival supplemental income data came from the United States Department of Agriculture census. All the data were analyzed using coded keywords, phrases, …

Ethical Implementation Of An Automated Essay Scoring (Aes) System: A Case Study Of Student And Instructor Use, Satisfaction, And Perceptions Of Aes In A Business Law Course, John K. Lewis

Faculty and Staff - Articles & Papers

A pilot study of a vendor provided automated essay scoring system was conducted in a Business Law class of 27 students. Students answered a business law fact pattern question which was reviewed and graded by the textbook vendor utilizing artificial intelligence software. Students were surveyed on their use, satisfaction, perceptions and technical issues utilizing the Write Experience automated essay scoring (AES) software. The instructor also chronicles the adoption, set up and use of an AES. Also detailed are the advantages and disadvantages of utilizing such software in an undergraduate course environment where some students may not be technologically adept or …

The Impact Of Post-Acquisition Autonomy Upon Small To Medium Enterprise Integration Success, Robert Weichel Reich

Dissertations, Theses and Capstone Projects (Full IR Collection)

Most theories in merger and acquisition (M&A) research use an individual or group level of analysis and address behavioral issues in M&A integration and adaptation. Relatively few studies apply a firm level analysis to investigate strategic issues pertaining to autonomy and decision-making authority. This study used neo-institutional theory to investigate the relationship between acquired firm autonomy and integration success at the firm level. It also sought to identify possible moderating impacts of an acquired firm’s pre-acquisition organizational archetype, e.g. professionally managed private, or founder owned and operated, as well as the acquired firm’s leadership experience with previous M&A integration. Furthermore, …

The Effects Of Pricing On The Sales Force And The Firm: A Strategic View, Wendy Ritz

Dissertations, Theses and Capstone Projects (Full IR Collection)

Previous research has examined the dysfunctional relationships often encountered between marketing and sales, and the importance of cooperation and coordination between these two functional areas. But no prior studies have investigated the consequences of misaligned pricing and sales force compensation strategies that emerge from these two functional areas. This dissertation examines the impact of the firm’s pricing strategy on the sales force, and evaluates the importance of identifying the misalignment of goals of the pricing and sales force compensation strategies as a potential root cause of disappointing program outcomes. Essay 1 uses in-depth qualitative interviews with business-to-business (B2B) salespeople and …

The Influence Of In-House Tax Expertise On Corporate Tax Avoidance, Kimberly Hutton Honaker

Dissertations, Theses and Capstone Projects (Full IR Collection)

Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, little emphasis has been placed on the executive who develops corporate tax strategy.

This study addresses this issue by considering how the internal tax function (ITF) and in-house tax expertise influence tax avoidance. I examine the association between tax avoidance, denoted BOOK_ETR, which is measured as the Generally Accepted Accounting Principles effective tax rate, and (1) the existence of an …

Revenge Or Reconciliation? A Rejection-Based Model Of Firm-Induced Relationship Termination, Lucas Hopkins

Dissertations, Theses and Capstone Projects (Full IR Collection)

This study is the first to examine the effects of firm-induced relationship termination on customer rejection perceptions and firm-related outcome behaviors. A research model is developed that focuses on several key issues with respect to the post-termination process. First, the study explores how direct versus indirect termination styles influence a consumer’s feelings of relational evaluation. The author hypothesizes that indirect termination strategies lead to lower levels of rejection upon the dissolution of the relationship. Second, the author examines how the level of perceived rejection experienced by customers affects their subsequent emotions. Specifically, as a result of this rejection, customers may …

The Erm Process: Evidence From Interviews Of Erm Champions, Therese R. Viscelli

Dissertations, Theses and Capstone Projects (Full IR Collection)

This paper investigates the processes that comprise enterprise-wide risk management (ERM) programs implemented by organizations. ERM is a holistic approach of risk management that looks at organization-level risks on a portfolio basis, unlike traditional risk management that looks at silos of individual risks within an organization. The practitioner and academic literatures provide many insights into different frameworks that could be used to implement ERM, but there is little written about the processes and activities that represent actual organizations’ ERM approaches. By looking at the way an organization accomplishes its mission through its management style and communication methods, the role corporate …

Compensation Tournaments, Kevin F. Hallock

Economics Faculty Publications

From beach volleyball and soccer to tennis and golf to playoffs for the Little League World Series, tournament play has lessons for workplace compensation. A tournament scheme can motivate workers the same if workers are risk neutral. A rich place to study tournament pay, performance, output, effort and the like is professional golf, because so much is measured. Great data are available on the incentive structure; for example, the distance in dollars between the first place price and the second place prize, and the distance in dollars between the second place prize and the third place prize, and so on.

Tax Increment Financing Trends In Southern Maine 2001-2011, Kevin Price

Muskie School Capstones and Dissertations

Tax Increment Financing (TIF) is an economic development tool authorized for use in 49 states and the District of Columbia. TIFs are a very popular economic development tool that allow for a low-cost way to fund development projects. A TIF is designed to turn an undesirable or underdeveloped area into a developed, revenue generating area. The restrictions as to the exact types of property that quality for TIF vary from state to state, but they generally are used to target underdeveloped areas to encourage growth. Maine places several limitations on TIFs including acreage caps, a value cap, a municipal indebtedness …

Brokers And Dealers In Securities With Conforming Changes As Of July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Onboarding For Success: A Midstream Evaluation Of Strategic Onboarding At Portland State University, Jerrod Thomas

Engineering and Technology Management Student Projects

Portland State University (PSU) is Oregon’s largest university and houses a large and diverse set of faculty, staff, and administrators. With such a large population and a constantly changing landscape of budgets and institutional requirements, Portland State is continually hiring, developing, and transitioning its workforce. Studies in the last decade have shown that by focusing on the onboarding process, retention and job effectiveness can be significantly enhanced. [1] In the summer of 2012, under the direction of the Vice President of Finance and Administration, a Strategic Onboarding committee was formed to evaluate existing processes and make recommendations on implementing a …

Compensation And Price Delegation For Heterogeneous Sales Force, Jian Chen, Hongyan Xu, Liming Liu

Hong Kong Institute of Business Studies Working Paper Series

A heterogeneous sales force may not be as desirable as a homogeneous sales force for two reasons: premiums are required for all except from one agent type, and only the highest type would work as hard as though they were from a homogeneous sales force. This study revisits the heterogeneous sales force compensation and price delegation problem with type-dependent reservation. We find that an equilibrium separating or pooling compensation contract always exists. Different types of agents may receive premiums, and there are scenarios when no premiums are paid. Retaining centralized pricing provides a tool for regulating agent behavior. More than …

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The New Orleans Ballet Association, Brooke Alicia Barrios

Arts Administration Master's Reports (1984-2016)

The purpose of this thesis is to investigate the central issues and management structure of the New Orleans Ballet Association (NOBA), apply them to industry best practices, and make recommendations for improvement. The initial investigation occurred during a 480-hour internship in the Education Department from January-April 2013, under NOBA’s Executive Director and Education Coordinators. The thesis is enhanced through a prior 240-hour practicum in the Development department and position as Site Monitor for the Pre-Professional Program, which provided hands-on experience. The thesis will show a working knowledge of the organization, reflection on its practices, and a look towards the future.

A Report On An Internship With The Wall Street Zhongwen, Jiayin Guo

Arts Administration Master's Reports (1984-2016)

The following internship report is based on my experience as administrative assistant to the Principal of Wall Street Zhongwen (hereinafter referred to as “WSZ”) during the spring semester of 2013. Wall Street Zhongwen is a Chinese-language school with a multifaceted mission and staff. It is based in the Financial District of New York City in the heart of Wall Street culture.

I will focus on a critical, descriptive analysis of the organization with a S.W.O.T analysis, best practices of educational institutions comparisons, and recommendations for the development of Wall Street Zhongwen.

The Influence Of Director Stock Ownership And Board Discussion Transparency On Financial Reporting Quality, Jacob M. Rose, Cheri Mazza, Carolyn S. Norman, Anna M. Rose

WCBT Faculty Publications

Seventy-two active corporate directors participate in an experiment where management insists on aggressive recognition of revenue, but the chief audit executive proposes a more conservative approach. Results indicate interactive effects of director stock ownership and the transparency of director decisions. Stock-owning directors are more likely to oppose management’s attempts to manage earnings when transparency increases. For non-stock owning directors, however, increasing transparency does not affect the likelihood that directors oppose management’s attempts to manage earnings. The current study challenges suppositions that equate director stock ownership with improved financial reporting and higher corporate governance quality, and it provides evidence that increased …

Risk Information Impact On Investment Decisions: Experimental Test Of Pmm Theory, A Case Of Indonesia, Negina Kencono Putri, Zaki Baridwan, -- Supriyadi, Ertambang Nahartyo

DLSU Business & Economics Review

The aim of this study is to examine the Probabilistic Mental Model (PMM) Theory as an explanation of the framing effect in the context of reporting risk in different formats in Indonesia. The study was conducted using an online field experimental method with 3x4x2 mixed design, involving 54 investment analysts as participants. Experiments were conducted to test whether different formats of risk information—given the time sequence associated with the framing effect as explained by the PMM Theory—influence the investment decision-making process. The results show that participants chose to take action that is not at risk when the information presented is …

On Paternity Leaves And Parental Leaves – The Dilemma Over “Daddy Days”, Emily Sanchez Salcedo

DLSU Business & Economics Review

Filipino fathers generally refrain from undertaking childcare functions, an attitude that can be traced from the traditional notion that men are the economic providers while women are the nurturers of the family. In 1996, a breakthrough legislation was passed by the Philippine Legislature providing for seven days of paid paternity leave. A good beginning, but certainly not sufficient if the intention is really for the father and mother to share in the joys and pains of parenthood. Thus, Filipino women are left with no choice but to be mothers first and workers second. The article will look at experiences in …

The Effect Of State Corporate Income Tax Rate Cuts On Job Creation, Xiaobing Shuai, Christine Chmura

School of Professional and Continuing Studies Faculty Publications

This paper compares the employment growth of states that enacted corporate income tax rate cuts in the past 23 years with those making no changes. Overall employment comparisons from 1990 to 2012 suggest that a reduction in the corporate income tax rate is associated with faster job creation. The states that cut corporate income tax rates started with slower employment growth than the states that made no changes. However, the growth gaps between the two groups of states disappeared in about five years after the tax cuts were made. Regression results confirm the observation that lower corporate tax rates have …

A Conflict Primacy Model Of The Public Board, Usha Rodrigues

Scholarly Works

e board of directors is the theoretical fulcrum of the corporate form: Statutes task the board with managing the corporation. Yet in the twentieth century, CEOs and other executives came to dominate the real-world control of the corporation. In light of this transformation, in the 1970s Melvin E. Eisenberg proposed reconceiving the board as an independent monitor. Eisenberg’s monitoring board is now the dominant regulatory model of the board. Recently two different visions of the board of directors have emerged. Stephen Bainbridge’s “director primacy” model calls directors “Platonic guardians,” and Margaret Blair and Lynn Stout’s “team production model” characterizes them …

Personality Across Working Life: The Longitudinal And Reciprocal Influences Of Personality On Work, Stephen A. Woods, Filip Lievens, Filip De Fruyt, Bart Wille

Research Collection Lee Kong Chian School Of Business

This paper focuses on the role of personality at different stages of people's working lives. We begin by reviewing the research in industrial, work, and organizational (IWO) psychology regarding the longitudinal and dynamic influences of personality as an independent variable at different career stages, structuring our review around a framework of people's working lives and careers over time. Next, we review recent studies in the personality and developmental psychology domain regarding the influence of changing life roles on personality. In this domain, personality also serves as a dependent variable. By blending these two domains, it becomes clear that the study …

Using Metaphors In Strategy Formulation, Naveed Yazdani, Ayesha Gulzar

Business Review

This theoretical paper focuses on brain as a metaphor for studying the process of strategy formulation. The paper argues that when individuals within organizations use brain to self-reflect the uncertainty in the environment, the organization are in better position to meet the competitive advantage.

Business And Climate Change: Trends, Issues And Challenges, Badar Alam Iqbal, Munir Hassan, Bhawana Rawat, Shabib Arslan

Business Review

The present century i.e. 21st Century is the century of Business and Climate. These two issues are getting higher attention from both developed countries and developing economies. On the one hand, business has affecting environment and on the other hand environmental products are boosting business and therefore, there is close relationship between business and climate change . Looking into the growing grave concern from different sections over climate change, considerably due to industrial units, businesses had also started to take initiative in this regard. The paper, henceforth, concentrates on what had so far been done, and what more need to …