Business Commons^™

International Students: How To Teach Transactional Skills, Douglas Levene

Transactions: The Tennessee Journal of Business Law

No abstract provided.

Responsiveness In The Supply Chain: A Possible Decision-Driver For Location Of New Subsidiaries?, Ronald Tavares, Cristiane Biazzin Villar, Jane Siegler

Scholarship and Professional Work - Business

This study explores possible new drivers that may be integrated into the decision-making models for establishing the location of subsidiaries. More precisely, it seeks to answer the following research question: "Does the degree of responsiveness in the supply chain influence decisions regarding decisions the location of multinational subsidiaries?" Based on the theoretical approaches of the Uppsala School, the Eclectic and RBV, this research in the case of a large multinational agribusiness sector, aiming to explore the recent decision-drivers for the location of new subsidiaries and the influence of the current competitive market in this context.

Would Women Leaders Have Prevented The Global Financial Crisis? Teaching Critical Thinking By Questioning A Question, Julie A. Nelson

Economics Faculty Publication Series

Would having more women in leadership have prevented the financial crisis? This question, raised in the popular media, can make effective fodder for teaching critical thinking within courses such as gender and economics, money and financial institutions, pluralist economics, or behavioural economics. While the question, as posed, demands an answer of 'Yes - sex differences in traits are important' or 'No - gender is irrelevant', students can be encouraged to question the question itself. The first part of this essay briefly reviews literature on the sameness-versus-difference debate, noting that the belief in exaggerated behavioural differences between men and women is …

Social Media Assimilation In Firms: Investigating The Roles Of Absorptive Capacity And Institutional Pressures, Pratyush Bharati, Chen Zhang, Abhijit Chaudhury

Management Science and Information Systems Faculty Publication Series

Firms are increasingly employing social media to manage relationships with partner organizations, yet the role of institutional pressures in social media assimilation has not been studied. We investigate social media assimilation in firms using a model that combines the two theoretical streams of IT adoption: organizational innovation and institutional theory. The study uses a composite view of absorptive capacity that includes both previous experience with similar technology and the general ability to learn and exploit new technologies. We find that institutional pressures are an important antecedent to absorptive capacity, an important measure of organizational learning capability. The paper augments theory …

Libraries And Total Quality: Making The Patron A Partner, Todd Bruns, Rendong Bai

Faculty & Staff Research & Creative Activity

Libraries began to see service competition for the first time in the 1990s, due to the Internet and Google. The necessity of being more customer-focused became apparent, and this resulted in the creation of LibQUAL+, a tool developed to quantitatively measure the quality of customer service (Saunders, 2007). While LibQUAL+ serves as a first step toward increasing quality and value for patrons, library commitment to responding to survey results is essential.

Although LibQUAL+ has been used by a wide range of libraries, this paper focuses on the use of LibQUAL+ by academic libraries, using two university libraries (Vanderbilt University and …

Getting A Good Read, Todd Bruns, Rendong Bai

Faculty & Staff Research & Creative Activity

Libraries began to see service competition for the first time in the 1990s, due to the Internet and Google. The necessity of being more customer-focused became apparent, and this resulted in the creation of LibQUAL+, a tool developed to quantitatively measure the quality of customer service (Saunders, 2007). While LibQUAL+ serves as a first step toward increasing quality and value for patrons, library commitment to responding to survey results is essential.

Although LibQUAL+ has been used by a wide range of libraries, this paper focuses on the use of LibQUAL+ by academic libraries, using two university libraries (Vanderbilt University and …

Getting A Good Read, Todd Bruns, Rendong Bai

Faculty & Staff Research & Creative Activity

Libraries began to see service competition for the first time in the 1990s, due to the Internet and Google. The necessity of being more customer-focused became apparent, and this resulted in the creation of LibQUAL+, a tool developed to quantitatively measure the quality of customer service (Saunders, 2007). While LibQUAL+ serves as a first step toward increasing quality and value for patrons, library commitment to responding to survey results is essential.Although LibQUAL+ has been used by a wide range of libraries, this paper focuses on the use of LibQUAL+ by academic libraries, using two university libraries (Vanderbilt University and the …

واقع المحاسبة الجزائرية في ظل بيئة الأعمال الدولية., زوهـري جليلـة

Muthanna Journal of Administrative and Economics Sciences

من خلال هذا المقال سنحاول إبراز أهم الخصائص التي ميزت بيئة الأعمال الدولية، وذلك من حيث الاختلافات التي أصبحت تميز المجال المحاسبي بين الدول، كما سنوضح بعض المفاهيم الخاصة بكل من التوحيد والتوافق المحاسبي من حيث إظهار الفرق بين هذين المصطلحين، وكذا الأهداف والمبررات والمعوقات التي تواجه تطبيق وتنفيذ هذين الإستراتيجيتين كنموذج دولي يساعد في التقليل من التباينات المحاسبية والمالية بين الدول.وفي هذا الإطار سندرج المحاولة الجزائرية الرامية إلى تحقيق الإصلاح المحاسبي مع تبيان لأهم النقائص التي ميزت المخطط المحاسبي الوطني وأهم ما جاء به النظام المحاسبي المالي الجديد.

نموذج مقترح لتحسين نظام التموين الغذائي في العراق دراسة ميدانية عن البطاقة التموينية, سعود جايد مشكور, محمد حسن رشم, كمال كاظم الحسني

Muthanna Journal of Administrative and Economics Sciences

تعد برامج التوزيع الغذائي او ما تسمى بنظم التموين من البرامج المهمة التي تلجا اليها دول العالم على اختلاف انظمتها السياسية لتجاوز الشح في امدادات الغذاء اثر الحالات الطارئة كالحروب والكوارث الطبيعية والعقوبات الاقتصادية الاممية , ثم يجري الاستغناء عنها عند زوال الطارئ .وقد طبق العراق منذ فرض العقوبات عليه في اب 1990 نظاما شاملا لتوزيع المواد الغذائية الاساسية عبر ما اصطلح عليه بنظام البطاقة التموينية .وعلى الرغم من ان هذا النظام كان يعمل في مراحل سابقة حالة متميزة في اشد الظروف قسوة ابان الحصار الاقتصادي , إلا انه حاليا لم يحقق غايته في تحقيق الامن الغذائي المطلوب للمواطن , …

تأثير أنموذج إدارة العلاقة مع الزبون في تحسين جودة الأداء التأميني )دراسة استطلاعية في شركة التأمين الوطنية /فرع الديوانية(, إلهام نعمة كاظم

Muthanna Journal of Administrative and Economics Sciences

يهتم البحث بتوضيح مفهوم العلاقة مع الزبون وتأثيرها في تسحين جودة الأداء التأميني . إذ حاولنا من خلال هذا البحث الذي أجري في شركة التامين الوطنية فرع الديوانية . تم تبني ثلاثة متغيرات رئيسية هي الالتزام الاستراتيجي بحاجات الزبون وتوقعاته ، وتعظيم قيمة الزبون وتصميم النشاطات التأمينية بما ينسجم وتلبية الاحتياجات وذلك من خلال استطلاع أراء الأشخاص المختصين بالأداء التأميني باستبانة أعدتها الباحثة وزعت على عينة من المدراء ورؤساء الأقسام والفروع والمختصين في المجال التأميني بشركة التأمين الوطنية وبواقع (40) استمارة وتعد هذه الشركة مصنعاً للمعلومات التأمينية وقد بلغ عدد الاستمارات التي تم استرجاعها (34) استمارة صالحة للتحليل الإحصائي وبذلك …

We Are The Champions, Nirmalya Kumar, Jan-Benedict E. M. Steenkamp

Research Collection Lee Kong Chian School Of Business

From China Mobile to Coal India, state-supported firms are on the march. The authors map out the route from being a national champion to becoming a global brand.

Aicpa Audit And Accounting Manual As Of June 1, 2013 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Technical Practice Aids As Of June 1, 2013, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Lean Processes Without Compromising Controls, Robyn L. Raschke, Michael T. Lee, Arti Mann

Accountancy Faculty Publications and Presentations

In today’s economic environment, governments feel the pressure to operate more efficiently, and many are therefore considering the gradual and continuous process improvement that Lean provides. Lean begins by examining a process from beginning to end, without departmental barriers; identifying the parts of the process that are inefficient; making a case for Lean improvements; and improving the process by reducing activities and waste that don’t add value to the consumer of the process.

Accounting Restatements And External Financing Choices, Xia Chen, Qiang Cheng, Alvis Lo

Research Collection School Of Accountancy

There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external financing choices. We find that for firms that obtain external financing after restatements, they rely more on debt financing, especially private debt financing, and less on equity financing. The increase in debt financing is more pronounced for firms with more severe information problems and less pronounced for firms with prompt CEO/CFO turnover and auditor dismissal. Our evidence …

Are Investors' Corporate Site Visits Informative?, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

Corporate site visit is an important type of investors’ information acquisition activities, but its usefulness is not well understood in the literature, partially due to the lack of data. Using a unique dataset of corporate site visits in China, we analyze the information content and the determinants of corporate site visits. Our main findings are as follows. First, we document a significant market reaction to corporate site visits and the market reaction is stronger for group visits, for visits conducted by mutual fund managers, for visits covering firm-specific topics, and for firms with poorer information environment. Second, we find that …

Examining The Informational Role Of Analysts’ Forecasts And Its Impact On The Relation Between Earnings Surprises And Investors’ Responses, Joonho Lee, Kevin Ow Yong, Clement Michael

Research Collection School Of Accountancy

Prior research documents the existence of two distinct post-earnings-announcement-drifts. Interestingly, investors seem to underreact more toward analyst-based earnings surprises than toward seasonal random walk earnings surprises. In this paper, we measure the extent of investors’ delayed reaction relative to the total market response to the earnings surprises. Using this measure, we find that investors react proportionately faster and more thoroughly to analyst-based earnings surprises than to random walk earnings surprises, suggesting that analyst-based earnings surprises are relatively less related with a delayed investor reaction compared with random walk earnings surprises. We also find that as the informativeness of analyst earnings …

Tax Aggressiveness And Auditor Resignation, Yoonseok Zang, Beng Wee Goh, Chee Yeow Lim, Terry Shevlin

Research Collection School Of Accountancy

We examine the relation between client tax aggressiveness and auditor‟s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for tax aggressiveness and the likelihood that an auditor resigns from an audit engagement. Further, this association is stronger when external monitoring of the client firm is less effective, when there is greater potential for agency problems in the client firm, and when the economic importance of the fees received from …

Are Investors' Corporate Site Visits Informative?, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang

Research Collection School Of Accountancy

Corporate site visit is an important type of investors’ information acquisition activities, but its usefulness is not well understood in the literature, partially due to the lack of data. Using a unique dataset of corporate site visits in China, we analyze the information content and the determinants of corporate site visits. Our main findings are as follows. First, we document a significant market reaction to corporate site visits and the market reaction is stronger for group visits, for visits conducted by mutual fund managers, for visits covering firm-specific topics, and for firms with poorer information environment. Second, we find that …

Catering Driven Substitution In Corporate Payouts, Manoj Kulchania

Finance Faculty Research and Publications

This paper investigates catering as a motivation for substitution between share repurchases and dividend payments. I hypothesize that firms cater to investor demand by repurchasing shares when investors place a premium on the stock price of firms that repurchase shares, and by paying dividends when investors place a higher value on dividend-paying firms. I propose a proxy to measure the relative preference for repurchases over dividends — the difference premium. Results show that the decision to repurchase shares or to pay dividends depends on this premium. Firms channel higher fractions of the additional payout dollars toward share repurchases when this …

The 23rd Annual Research Conference Abstract Booklet, Mulu Aderie Alemu, Nikki Lynn Rogers

University of Gondar Research Conferences

Staff members, postgraduate and senior undergraduate students of the University, invited guests and speakers participated in the conference. The annual conference of the University is meant to share experiences in research activities among juniors and seniors, staff and students, and invited guests. It is also meant to motivate students and young faculty to engage in research and also to initiate and strengthen interdisciplinary collaborations. The findings of the studies and the resulting recommendations are expected to be used in solving the diverse societal problems we have been facing.

Research activities at the University of Gondar are primarily aimed at solving …

Effect Of Deposit Money Banks' Credit On The Performance Of Micro, Small And Medium Enterprises In Nigeria, G. O. Evbuomwan, V. O. Okoruwa, A. E. Ikpi

Economic and Financial Review

This paper set out to empirically evaluate the effect of deposit money banks' credit on the performance of MSMEs in Nigeria, with the aid of a vector autoregression and error correction mechanism (ECM) technique. Results of the empirical investigation confirmed credit had a positive effect on GDP of MSMEs in Nigeria as the coefficient of CAM (credit to MSMEs) was positive (1.0569) and significant at 1.0 per cent level. It was, therefore, recommended that every effort should be made to improve access to credit by MSMEs, so that they could play their potential roles of employment generation and wealth creation …

The Mink Framework: Developing Metrics For The Measurement Of Individual Knowledge, Amr Arisha, Mohamed Ragab

Conference papers

Knowledge is the currency of the current economy and a vital resource for the sustainability of performance quality in today’s knowledge intensive 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 keying out wellsprings of knowledge among their employees. Although some studies have attempted to measure knowledge on an organisational level using different methods, very few studies have addressed the individual knowledge carrier. Moving from a critical literature review of the existing approaches to knowledge measurement, this paper proposes a novel framework …

How Do Ceos Matter? The Moderating Effects Of Ceo Compensation And Tenure On Equity Ownership In International Joint Ventures, Wanrong Hou, Sali Li, Richard L. Priem

Management Faculty Publications

We propose that CEO compensation and tenure moderate the relationship between multinational corporations' (MNCs) R&D intensities and their percentages of equity ownership in international joint ventures (IJVs). Transaction cost economics (TCE) suggests a positive relationship between MNC R&D intensity and IJV equity ownership, but this relationship has not been confirmed consistently in prior research. We examine the moderating effects of CEO compensation and tenure on the relationship between MNC R&D intensity and IJV equity ownership, thereby bringing more nuanced explanations from agency theory and upper echelons theory into the discussion. Our proposed relationships were tested using a sample of 202 …

Ceo Pay And Layoffs, Kevin F. Hallock

Economics Faculty Publications

Whether CEO pay is linked with job loss or mass layoffs is not really a new question. The study that got the author started, and raised very interesting issues about job loss and compensation, looked at CEOs at a few dozen companies over one year. Separating companies into those that made a layoff announcement in the previous year and those that didn't, you will find that the CEOs who made at least one large layoff the previous year make a lot more than those who made no layoffs in the previous year. But, once one starts controlling for company and …

The Majority Approach To Arbitration Waiver: A Workable Test Or A License For Litigants To Play Games With The Courts?, James Savage

The University of New Hampshire Law Review

[Excerpt] “The freedom of parties to agree to arbitrate their disputes is enshrined by contract law and federal law. By inserting a mandatory arbitration clause in a contract, both parties agree that, should a dispute arise between them, they will not bring the matter to court. Instead, they agree to submit any disputes to a mutually-agreed-to third party, such as the American Arbitration Association; this third-party acts like a judge and resolves the dispute. Arbitration has many advantages, such as reducing the cost and increasing the efficiency of dispute resolution. Because of these reduced costs and greater efficiency, businesses can …

Cal Poly Brocade Challenge 2013, Chandler Morehardt, Alexa Coburn, Juan Silva, Kerry Sun, Greg Wang, Raul Chagoya, Jd Torres

Architectural Engineering

No abstract provided.

Gender Discrimination In The Workforce, Natalie Hays, Katherine Morrow

Social Sciences

No abstract provided.

Business Strategy For A Newly Designed Husk Fly Trap, Taylor Denney

BioResource and Agricultural Engineering

This senior project discusses the analysis, evaluation and business strategy for a newly designed Husk Fly Trap from Ag Chem Wholesalers located in Yuba City, California. This prototype is designed to hold 2 to 3 weeks’ worth of Ammonium Carbonate and alleviate the hassle of monitoring the Walnut Husk Fly. This system is cost affective, able to hold the same amount, or 2 – 3 weeks, of Ammonium Carbonate as a “supercharged” trap. The Prototype Trap is easier to handle by not having to replace blown away traps or ruined sticky cards saving Pest Control Advisors time and allowing them …

Marketing In A Multimedia Era, Jamie Armstrong

Music

No abstract provided.