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Full-Text Articles in Business

Will The Construction Contracts Bill Improve Subcontractor Cash Flow?, Tony Cunningham Mar 2013

Will The Construction Contracts Bill Improve Subcontractor Cash Flow?, Tony Cunningham

Other Resources

Cash-flow is very important to any construction business and its effective management is a key function of quantity surveyors, particularly those working in the contracting sector. Successful cash-flow management is challenging at the best of times, but takes on a heightened importance in times of economic difficulty. Irish contractors and, in particular, subcontractors are currently experiencing unprecedented financial difficulties in the wake of the banking and property market collapse. In an attempt to alleviate these difficulties and improve cash flow within the Industry, Senator Feargal Quinn introduced The Construction Contracts Bill 2010, (The Bill) in the Seanad. This study investigates …


How Can We Improve The Performance Of Supply Chain Contracts? An Experimental Study, Ehsan Elahi, Narasimha Lamba, Chinthana Ramaswamy Mar 2013

How Can We Improve The Performance Of Supply Chain Contracts? An Experimental Study, Ehsan Elahi, Narasimha Lamba, Chinthana Ramaswamy

Management Science and Information Systems Faculty Publication Series

Although optimal forms of supply chain contracts have been widely studied in the literature, it has also been observed that decision makers fail to make optimal decisions in these contract setups. In this research, we propose different approaches to improve the performance of supply chain contracts in practice. We consider revenue sharing and buyback contracts between a rational supplier and a retailer who, unlike the supplier, is susceptible to decision errors. We propose five approaches to improve the retailer’s decisions which are in response to contract terms offered by the supplier. Through laboratory experiments, we examine the effectiveness of each …


The Effect Of Crm Outsourcing On Shareholder Value: A Contingency Perspective, Kalaignanam Kartik, Tarun Kushwaha, Jan-Benedict E. M. Steenkamp, Kapil R. Tuli Mar 2013

The Effect Of Crm Outsourcing On Shareholder Value: A Contingency Perspective, Kalaignanam Kartik, Tarun Kushwaha, Jan-Benedict E. M. Steenkamp, Kapil R. Tuli

Research Collection Lee Kong Chian School Of Business

CRM refers to processes that involve interaction with end-users or customers. The increased emphasis on CRM today stems from changes in the business environment, availability of large amounts of data and advances in information technology.Outsourcing of customer relationship management (CRM) processes is rapidly becoming a competitive imperative for firms. However, there is little evidence on why the performance implications of outsourcing CRM processes differ so much across firms. In this study, the authors examine the impact of CRM outsourcing on shareholder value. The authors draw on insights from agency theory and the resource-based view of the firm in an international …


Pcaob Inspection Reports And Audit Quality, Katherine A. Gunny, Tracey Chunqi Zhang Mar 2013

Pcaob Inspection Reports And Audit Quality, Katherine A. Gunny, Tracey Chunqi Zhang

Research Collection School Of Accountancy

With the creation of the Public Company Accounting Oversight Board (PCAOB), audit firm oversight shifted away from self-regulation to independent regulation. The inspections program is the central feature of the PCAOB. We examine whether PCAOB inspections are able to distinguish actual audit quality (as opposed to perceived) during the period inspected to better understand this important regulatory tool. We use three measures that proxy for actual audit quality: abnormal accruals, restatements, and the propensity to issue a going concern opinion. For triennially inspected auditors, we find that PCAOB inspections are associated with lower audit quality when the reports are seriously …


The Discretionary Effect Of Ceos And Board Chairs On Corporate Governance Structures, Matteo P. Arena, Marcus V. Braga-Alves Mar 2013

The Discretionary Effect Of Ceos And Board Chairs On Corporate Governance Structures, Matteo P. Arena, Marcus V. Braga-Alves

Finance Faculty Research and Publications

In this study we analyze the effect of latent managerial characteristics on corporate governance. We find that CEO and board chair fixed effects explain a significant portion of the variation in board size, board independence, and CEO-chair duality even after controlling for several firm characteristics and firm fixed effects. The effect of CEOs on corporate governance practices is attributable mainly to executives who simultaneously hold the position of CEO and board chair in the same firm. Our results do not show a decline in CEO discretionary influence on corporate governance after the enactment of the Sarbanes–Oxley Act and stock exchange …


Managing Activities At Wineries: Building And Sustaining A Place-Based Brand, Ethan Seltzer, Mark Bernard, Jp Mcneil, Lori Parks Mar 2013

Managing Activities At Wineries: Building And Sustaining A Place-Based Brand, Ethan Seltzer, Mark Bernard, Jp Mcneil, Lori Parks

Urban Studies and Planning Faculty Publications and Presentations

The Willamette Valley Winery Association, Oregon Winery Association, Oregon Department of Land Conservation and Development, and Oregon Department of Agriculture asked the authors to develop information needed to help inform discussions regarding the replacement for the soon-to-sunset HB 3280. HB 3280, signed by the Governor in August of 2011, provided a means for defining and regulating wine-related and non-wine-related events occurring or proposed to occur at wineries and vineyards in Oregon, often in exclusive farm use zones. Our charge was to investigate the following policy issue: How have wine regions permitted and managed a range of uses and activities at …


How Would Non-Interest Banking Affect The Effectiveness Of Monetary Policy In Nigeria, Yusuf Adamu Mar 2013

How Would Non-Interest Banking Affect The Effectiveness Of Monetary Policy In Nigeria, Yusuf Adamu

Bullion

This article espouses the effectiveness of monetary policy in a dual economic framework (interest bearing/non-interest bearing). In other words it examines how the element non-interest banking when combined with interest bearing framework affect the effectiveness of monetary policy. The use of interest based instruments can effectively be combined with the identified non-interest interest instrument to conduct monetary policy. This article recommend that Nigeria should start thinking towards a policy that takes into account the monetary aggregate instruments as the main tool for executing monetary policy.


Core Resources Of Corporate Strategy And Performance-Oriented Bank Management Practice: A Lesson For Nigeria, Andrew O. Agbada Mar 2013

Core Resources Of Corporate Strategy And Performance-Oriented Bank Management Practice: A Lesson For Nigeria, Andrew O. Agbada

Bullion

In the past three decades, the Nigerian banking industry has suffered from a host of vices namely miss-management, financial misappropriation, administrative recklessness, etcetera, reflecting incompetence on all levels of management and those have had dire consequences in the economy. In an attempt to re-position the industry on the path of performance, different governments in the past took various corrective steps to no avail. Thus this study seeks to explore the Core Resources of Corporate Strategy and Performance-oriented Bank Management best practice with a view to creating sustainable best practices in bank management in Nigeria. The findings from the study are …


The Potential Cost And Value Of Erm, Michelle M. Harner Mar 2013

The Potential Cost And Value Of Erm, Michelle M. Harner

Faculty Scholarship

The concept of enterprise risk managment (ERM) as a holistic approach to managing a company's risk profile has tremendous appeal. However, companies are frequently skeptical about its value and whether the results will justify the cost, effort, and challenges of implementing a meaningful ERM process. This report considers some of those concerns and highlights the governance, compliance, and cultural value of ERM.


2013-March-01-Tsbdc 2012 Stats, University Marketing And Communications, East Tennessee State University Mar 2013

2013-March-01-Tsbdc 2012 Stats, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.


An Investigation Of College Students’ Learning Styles In The Us And China, G. Q. Zhan, D. Moodie, Yanmin Sun, Bailing Wang Mar 2013

An Investigation Of College Students’ Learning Styles In The Us And China, G. Q. Zhan, D. Moodie, Yanmin Sun, Bailing Wang

Faculty Articles

This research project explores learning styles of college students in the US and China. The Grasha-Reichmann Student Learning Style Scale, designed to measure how college students view their learning, was used as the main instrument for the current study. A total of 511 college students, 274 from the US and 237 from China, participated in this study. Results indicate that there are significant differences between the Chinese and American students in their reported learning styles, but not necessarily in the direction of conventional prediction. For example, the Chinese participants scored higher on the independent and competitive subscales than the American …


Increasing California Dairy Exports To Japan And South Korea, Kristina Soper Mar 2013

Increasing California Dairy Exports To Japan And South Korea, Kristina Soper

Dairy Science

The opportunities for increasing exports of California dairy products to the Japanese and South Korean markets were determined by identifying current obstacles in the California dairy industry and determining the characteristics of consumers in the Japanese and South Korean markets. As the largest milk-producing state and the supplier of 7.5% of total U.S. dairy exports, California’s economic activity greatly affects the rest of the nation and the world. The trends in the California dairy industry include increasing total milk production and per-cow milk production, a diminishing number of total dairy operations, and a rising number of large dairy operations. These …


Digital Marketing: The Re-Imagination Of Technology, Tarin Gyermek Mar 2013

Digital Marketing: The Re-Imagination Of Technology, Tarin Gyermek

Graphic Communication

As technology continues to advance and improve, marketing trends are beginning to shift into the digital space. Addressing the generation gap within digital marketing, this paper reveals the latest digital strategies being utilized, while comparing results from marketers and the younger generation targets they are trying to hit. Both groups were asked a series of nine questions ranging from the following topics: basic demographics, difficulties faced in digital marketing, views of the industry as a whole, as well as opinions on the digital age gap. Data was collected separately and analyzed quantitatively to provide further insight. Solution paths and methods …


Palliative Care And The Health Care Crisis In The United States: A Candid Conversation With Dr. Diane Meier, Diane E. Meier Mar 2013

Palliative Care And The Health Care Crisis In The United States: A Candid Conversation With Dr. Diane Meier, Diane E. Meier

Center for Policy Research

This paper is a synthesis of the 2012 Lourie Lecture, framed as a series of questions and responses, and supported by images used in the lecture. I’m going to focus on the growth of this new field called palliative care and will make the connection that the crisis afflicting healthcare in the United States cannot be addressed without widespread scaling and implementation of palliative care across the system. My subject is not end-of-life care, but rather care during serious illness. A serious illness is something a person can live with for many years, such as emphysema, or end-stage renal disease …


Tls Newsletter Volume 7, Edition 6. March, 2013, Unf Transportation And Logistics Society Mar 2013

Tls Newsletter Volume 7, Edition 6. March, 2013, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: TLS Meeting Wednesday April 3rd. TLS President's Corner. Upcoming Events. TLS Community. CTL Certification: What you need to know before you graduate. Get to know TLS Social Director Grant Walker. TLS on Tour--Big Sea Day at Jaxport. Life after Graduation with Jon Stutsman.


Corporate Boards’ Political Ideology Diversity And Firm Performance, Incheol Kim, Christos Pantzalis, Jung Chul Park Mar 2013

Corporate Boards’ Political Ideology Diversity And Firm Performance, Incheol Kim, Christos Pantzalis, Jung Chul Park

Finance Faculty Publications

We investigate whether diversity in points of view within corporate boards, as captured by the diversity in political ideology of board members, can affect a firm's performance. We employ personal political contributions' data to measure political ideology distance among groups of inside, outside directors and the CEO. Our empirical evidence strongly supports the notion that outside directors' monitoring effectiveness is more likely to be enhanced when their viewpoints are distinct from those of management. We find that ideologically diverse boards are associated with better firm performance, lower agency costs and less insiders' discretionary power over the firm's Political Action Committee …


In Defense Of The Traditional Ira, Charles J. Higgins Mar 2013

In Defense Of The Traditional Ira, Charles J. Higgins

Finance Faculty Works

No abstract provided.


Investor Protection And Cash Holdings: Evidence From U.S. Cross-Listing, Ying Huang, Susan Elkinawy, Pankaj K. Jain Mar 2013

Investor Protection And Cash Holdings: Evidence From U.S. Cross-Listing, Ying Huang, Susan Elkinawy, Pankaj K. Jain

Finance Faculty Works

This paper examines (i) whether the level of firms’ cash holdings differ depending on the strength of investor protection, (ii) whether excess cash holdings are valued more with better investor protection, and (iii) whether cross-listed firms that improve investor protection through “bonding” hold relatively more cash than non-cross-listed firms. We analyze 1405 ADR firms and their corresponding matched firms from 39 different countries and document that ADR firms have significantly higher cash holdings relative to their non-cross-listed peers, especially in recent years. The increase in cash holdings is much higher for emerging market firms because of their transition from particularly …


Airlines, With Conforming Changes As Of March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2013

Airlines, With Conforming Changes As Of March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Engagements, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2013

Compilation And Review Engagements, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities, New Edition As Of March 1, 2013; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2013

Not-For-Profit Entities, New Edition As Of March 1, 2013; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2013

State And Local Governments, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Walmart In China [Book Review], John A. Donaldson Mar 2013

Walmart In China [Book Review], John A. Donaldson

Research Collection School of Social Sciences

No abstract provided.


Impact Of Health Reform On Latinos And Immigrants In The Omaha-Council Bluffs Metropolitan Area, Jim P. Stimpson, Kelly Shaw-Sutherland, Yang Wang Mar 2013

Impact Of Health Reform On Latinos And Immigrants In The Omaha-Council Bluffs Metropolitan Area, Jim P. Stimpson, Kelly Shaw-Sutherland, Yang Wang

Reports: Center for Health Policy

No abstract provided.


Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh Mar 2013

Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh

Faculty Publications

This paper examines the impact of the ad-valorem commodity tax as a policy device on the location decision of undifferentiated oligopolistic firms with free entry. It shows that: (1) When the distance between the plant location and the output market is held constant, the optimum location for the oligopolistic firm would be independent of the ad-valorem tax if the production function is homothetic, and (2) when the distance between the plant location and the output market is a decision variable, the optimum location for the oligopolistic firm will move closer to the output market if the demand function is linear …


Preventing Money Laundering: Key To A Better World, Brenda Martinez Mar 2013

Preventing Money Laundering: Key To A Better World, Brenda Martinez

Undergraduate Theses and Capstone Projects

Money laundering has developed over recent decades and has evolved into a worldwide phenomenon. Virtually every country in the world is affected by money laundering. The methodology of money laundering exists in every fraud scheme. It involves the concealed transfer of assets by masking them in the ordinary normalcy of financial transactions. Money laundering is a criminal enterprise, with the emphasis on the business aspect. The attraction of perpetrators into the money laundering business is profit with little perceived risks. This paper discusses money laundering, how to define it, its origins, the cycle, its effects, prevention methods, and what the …


Learn To Interview More Effectively, Kristie L. Campana Mar 2013

Learn To Interview More Effectively, Kristie L. Campana

Psychology Department Publications

No abstract provided.


What's Legal In An Interview?, Kristie L. Campana Mar 2013

What's Legal In An Interview?, Kristie L. Campana

Psychology Department Publications

No abstract provided.


2013 March, Office Of Communications & Marketing, Morehead State University. Mar 2013

2013 March, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for March of 2013.


Category Divergence, Straddling, And Currency: Open Innovation And The Legitimation Of Illegitimate Categories, Oliver Alexy, Gerard George Mar 2013

Category Divergence, Straddling, And Currency: Open Innovation And The Legitimation Of Illegitimate Categories, Oliver Alexy, Gerard George

Research Collection Lee Kong Chian School Of Business

The organizational literature is increasingly interested in the origins and consequences of category emergence. We examine the effects of being affiliated with categories initially considered illegitimate (‘divergence’), and of organizational attempts to blur the boundaries between categories (‘straddling’), on capital market reactions to firm announcements. We develop arguments for how these effects likely vary with increasing legitimation (‘currency’) of the category. We apply event study methodology to the complete population of firms' announcements of open source activities, an open innovation model for software development that is novel and defies the extant dominant logic of software production and valorization. Over a …