Corporate Finance Commons^™

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

Design Thinking For Corporate Social Responsibility Program Proposal Creation, Michelle "Mindy" D. Danovaro

University of the Pacific Theses and Dissertations

This qualitative study used action research to explore how the use of design thinking engaged employees in the creation of a corporate social responsibility (CSR) program proposal in a small- to medium-enterprises (SME) in the Sacramento region of California. The purpose of the study was to assess whether employee participation in a design thinking exercise could improve employee perception of engagement, inclusion, and reciprocity during the CSR program proposal creation. The study was grounded in social exchange theory, stakeholder theory, and design thinking methodologies. The iterative research process followed action research cycles (i.e., plan, act, observe, and reflect) integrated with …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

From Answering Questions To Replacing Staff: Analyzing The Effect And Possibilities Of Artificial Intelligence On The Structure Of Organizations, Caleb J. Cissna

Honors Projects

Over the last several years artificial intelligence has risen in commonality, availability, knowledge and usage across multiple industries, including business firms and organizations. Terming the multitude of tasks that are completed by these machines “artificial intelligence” is somewhat dismissive – the broadness of the tasks is unmatched by most any other innovation within the 21^st century. The widespread nature of artificial intelligence today have advanced many organizations, with many using the technology to create competitive advantage for themselves in certain industries, while others have seen it level the competitive field between firms in a given industry. Following this research …

Harvest Gold Distillery, Alexis Mackey, Alexander Grecco, Cole Smith, Maggie Patterson, Blake Benko

Williams Honors College, Honors Research Projects

The goal of our research project is to establish and grow Harvest Gold Distillery: a corn-based liquor distillery in Ohio that aims to produce and sell high-quality spirits while offering unique services that enhance outreach in the community. The motivation behind this business venture is rooted in one of our team member’s family traditions; Alex’s family makes homemade liquors, which has fostered an in-depth understanding of the distillation process. Alex’s firsthand experience with the craft provides a solid foundation, yet we recognize that starting a distillery involves significant challenges and requires thorough research in several functions of business. This project …

Assessing Leadership In Business: A Critical Investigation Of Jamie Dimon, Conner Delaubell

Honors Scholar Theses

This thesis explores the leadership characteristics of Jamie Dimon, the long-serving CEO of JPMorgan Chase. Dimon's exemplary leadership skills and effective leadership styles have helped the financial firm become the largest bank in the United States. Through a detailed analysis of his background, career milestones, management philosophy, and vision for the future, this paper highlights the positive effect Dimon has had in the modern banking landscape. Additionally, the paper includes areas of leadership improvement, including criticisms of the climate and culture he creates.

Evaluating The Perceived Benefits Of Education In Revenue Cycle Management And The Impact On Medical Claims Reimbursement, Jessica L. Miller

Student Dissertations

Efficient Revenue Cycle Management (RCM) is essential for healthcare organizations to ensure timely and accurate reimbursement for medical claims. The research problem was the significant inadequacies in RCM process in medical billing that has resulted in financial burdens imposed on providers, patients, and the organizations that provide medical services. There are clearly identified educational gaps in RCM that contribute to claim denials, delays, and revenue loss, underscoring the need for robust training programs. The purpose of this study was to explore the perceived impact of education in RCM on medical claim reimbursement outcomes within the U.S. healthcare system. The study …

The Governance Of Director Compensation, Lily Fang, Sterling Huang

Research Collection School Of Accountancy

The average total compensation of directors in U.S.-listed companies was $342,030 in 2020, 5.06 times the median household income. Directors set their own pay, giving rise to potential self-dealing. We argue and document that in the presence of self-dealing, external mechanisms such as legal standards act as effective means of governance. Following a landmark Delaware court ruling that subjected director pay to a more stringent legal standard, Delaware-incorporated firms reduced director compensation relative to non-Delaware firms and experienced positive and non-transient stock price reactions. Our results indicate that proper governance of director compensation enhances firm value.

Management Of Operations In Projects Including Planning, Organization And Control From The Beginning To The End Of Implementation, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

The project usually arises as soon as the client’s need is identified, and goes through all the extensive phases and sub-phases to take its true form and put into operation. The project is divided into two main parts that include Planning and Implementation that are separate in these stages: definition, planning, organization, control, completion. Planning involves a detailed calculation of the project. This includes known facts, admissible facts and risk calculation. Activity model used by IKOMs Planning as a process involves the cost that accompanies it. The manager must strike the balance between cost and benefit. Project control uses data …

Project Planning And Control, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Operations management is important because it relates to the creation of products and services on which we are all dependent. Operations management is also quite motivating; operations are the center of many changes that affect business - changes in customer preferences, changes in the supply chain caused by technologies based on the businesses where we work, where we want to work and so on.

Operations Management includes the role of operations management, the various characteristics of processes, management activities, the responsibilities of managers, and the timely evolution of Operations Management.

Operations Management is a constant change, fostering creativity which allows …

Long-Term Auditor-Client Relationship And Its Effects On The Audit Quality, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Apart from this, the long-term Auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the Auditors and the firms as well regarding the effects of long-term Auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term Auditor-client relationship on the basis of different factors and contexts. …

Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

Small businesses represent the driving force of an economy. They are the key that enables the production and marketing of thousands of products and services thus becoming the basis for a sound economic development. Consequently, small businesses are of vital importance to the economy.

Small business is a generator of innovation and a source of new jobs. The trend shows that small businesses are the backbone of all developments and movements in the economic system.

The small business scope is present in almost every pore of social and economic life.

According to the Statistical Register for Businesses, there are 9,358 …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Agency Theory And Audit Quality, Burim Isa Berisha Bb

International Journal of Business and Technology

Auditing plays a vital role in reducing both: information asymmetry by empirically confi rming the validity of fi nancial statements and agency problems. The principal- agent confl ict illustrated in agency theory, where principal (owner) lack reasons to believe their agents (managers) because of information asymmetries and contradictory motives. Information asymmetry deals with the study of decisions in transactions where one party has more or superior information than other. Agents (either directors or auditors) may be trustworthy without further incentives to align interest or monitoring strategies such as audit or increased regulation. However, the simple agency model would recommend that …

Leadership Behaviors, Practices, And Sytles In Mergers And Acquisitions In The U.S. Technology-Based Organizations: A Qualitative Study, Susan E. Glover

Human Resource Development Theses and Dissertations

Leaders guide and shape the success of mergers and acquisitions (M&A) to meet an organization’s goals and objectives. In this study, I explored the role of leadership during M&A and the effect of different leadership behaviors, practices, and styles (BPS) on different organizational cultures during M&A. This study explored the contribution of leadership BPS on M&A outcomes within an organization with a robust and innovative culture. I focused on the human capital investment strategies of M&A integration concerning different leadership BPS utilized to improve the success rate of M&A goals and objectives. I concentrated on technology-based organizations because they are …

Linking Green Innovation, Corporate Environmental Performance With Financing Constraints: A Sustainable Transition Towards Environmental Protection, Syeda Fizza Abbas, Iqra Tariq, Fareeha Waseem

Business Review

Purpose: Accessing different sources of finance becomes difficult when companies fail to take action towards environmental protection. Motivated by the theoretical propositions of stakeholder theory, this research investigates the impact of green innovation (GI) and corporate environmental performance (CEP) on financing constraints (FC) in the context of the most polluting industries of an emerging economy.

Methodology: The sample is based on 33 companies from the cement, chemical and fertilizer sectors of Pakistan for the period of 2017 to 2020. For data analysis, random effects and VCE Robust regressions models have been employed to explore the link between GI, CEP and …

Interest Convergence And Neoliberalism: Effects On Entry-Level Staff Of Color Who Perform Diversity, Equity, And Inclusion In Higher Education, Jesse N. Avila

Master's Theses

Higher education was not originally built to benefit people of color. Diversity, equity, and inclusion (DEI) are many ways in which universities seek to change higher education. However, higher education has a staff retention problem and is at risk of losing more than half of its current workforce. Retention problems also impact entry-level staff of color who perform DEI in universities. Through a lens of interest convergence and neoliberalism, this qualitative study gathered the experiences of entry-level staff of color who perform DEI in student affairs, looked at how their experiences are shaped by the structures of the university, and …

Sustainability: Jobs And Skills For The Accountancy Profession, Jiwei Wang, Holly I. Yang, Liandong Zhang

Research Collection School Of Accountancy

Sustainability is a megatrend that is changing the way we think about business and offering new opportunities and jobs for the accountancy sector. At the 26th Conference of the Parties (COP26), also known as the United Nations Climate Change Conference, the international business community was galvanised into action. Singapore, too, has intensified its sustainability plans with the Singapore Green Plan 2030

Project Foresight Annual Report, 2020-2021, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks, and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2020-2021 performance period includes laboratory submissions for a variety of fiscal …

Proceedings Of The Global Conference On Services Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Global Conference on Services Management Proceedings Series.

ISSN: 2641-5062

Advances In Global Services And Retail Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts:

• Part 1: Hospitality and Tourism
• Part 2: Marketing, E-marketing, and Consumer Behavior
• Part 3: Management
• Part 4: Human Resources Management
• Part 5: Retail Management
• Part 6: Economics
• Part 7: Accounting and Finance
• Part 8: Sustainability and Environmental Issues
• Part 9: Information Technology

ISBN: 978-1-955833-03-5

Hospitality and Tourism

• Significance of VR in the spa: A spatial analysis
  • Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan
• Social media marketing in rural hospitality and tourism destination research
  • Samuel …

Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae B. Kim

Research Collection School Of Accountancy

Given the adverse effect on their welfare, managers are reluctant to disclose bad news in a timely fashion. We examine the effect of managers' pay duration on firms' voluntary disclosures of bad news. Pay duration refers to the average period that it takes for managers' annual compensation to vest. We hypothesize and find that pay durations can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and with poorer information environments, …

Essays On Managerial Attributes And Corporate Finance, Juntai Lu

Graduate Theses and Dissertations

In my dissertation, I explore how managerial attributes affect corporate policies.

In my first essay, I examine the effects of public firm CEOs’ prior private equity (PE) target experiences on corporate policies. Based on difference-in-differences and propensity score matching analyses, public firm CEOs previously serving as CEOs in PE targets reduce investment by about 15 percent while enhancing patent values by over 7 percent after taking office compared to CEOs without such experiences. The effects are stronger if these CEOs (1) worked in targets invested by more reputable PE firms, (2) worked in targets invested by PE firms known for …

Exploring The Impact Of Coronavirus Response Policies On The Long-Term Financial Health Of Sports Leagues Around The World, Alexander Seager

Finance Undergraduate Honors Theses

This paper will outline and explore the responses of leagues in the United States and Canada, the United Kingdom, and Spain, with an emphasis on how these decisions affected the overall financial health of sports leagues within them.

While the brunt of the Coronavirus can be felt in nearly all facets of life, the goal of this paper is to research policies specifically tied to sports. There is much more to the COVID response than simple economics, but the scope of this paper is to dig into sports and the financial health of leagues moving forward. The intention is not …

The Effects Of Tax Avoidance News On Employee Perceptions Of Managers And Firms: Evidence From Glassdoor.Com Ratings, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat

Research Collection School Of Accountancy

We examine whether employee perceptions of managers and firms fall following tax avoidance news. Using S&P 500 firms and generalized difference-in-differences specifications, we find that tax avoidance news negatively affects employee perceptions of managers and firms. In cross-sectional tests, we find that (1) firms and managers in consumer-facing industries suffer larger employee-related perception changes from tax avoidance news compared to other firms, and (2) well-performing firms and their managers face smaller perception changes than other firms and managers. Overall, our results are consistent with tax avoidance news negatively affecting employee perceptions of managers and firms.

The Benefits Of A More Physically Active Workforce In The Corporate World, Dillon M. Billingham-Hemminger, Jacob D. Locke

Senior Theses

With the ever-expanding knowledge of the benefits of physical activity and good general health for all aspects of our lives, it should be quite surprising that activity levels are declining at accelerating rates. After taking a deeper look into the probable cause for this phenomenon, it becomes clearer that the increasing pressures of workplace culture are leading to more sedentary lifestyles.

This paper looks at the benefits of physical activity on people and on corporations, specifically workplace disease prevention and wellness programs, to see if there exists a mutualistic relationship between the two. For people, physical activity was consistently found …

Sustainability Balanced Scorecard Architecture And Environmental Investment Decision Making: The Mediating And Moderating Effects Of Knowledge And Risk Indicators, Suaad Jassem

Student Works (2020-2029)

According to a survey by Bain and Company, the majority of the sustainability programs undertaken by global companies fail to meet their objectives. A part of the reason for such a dilemma is possibly due to the dearth of sufficient research on how investment and performance evaluation tools such as sustainability balanced scorecards architecture impact decisions taken by managerial decision-makers. Hence, this doctoral research endeavor extends the literature on sustainability balanced scorecards (SBSC) architecture by examining how they influence decision-makers when they attempt to achieve environmental goals of their organization through evaluation of environmental investment options. An experimental research model …

Value Creating Drivers For Effective Human Capital Management, Ser Keng Ang

Research Collection Lee Kong Chian School Of Business

It is common for modern-day corporate leaders and academic writers to make claim that human resources is one of the most important assets in their organization (Guest, 2001). If that were the case, effective management of human capital would be a critical factor in the success of any organization. As an important organizational resource, human capital is expected to generate significant economic benefits from its deployment, development and retention (Flamholtz, 1999). There is widespread evidence that the effective use of human capital can also create durable competitive advantage for an organization (Barney, 1991; Becker & Gerhart, 1996; Lado & Wilson, …

Tree-Based Algorithm For Stable And Efficient Data Clustering, Hasan Aljabbouli, Abdullah Albizri, Antoine Harfouche

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

The K-means algorithm is a well-known and widely used clustering algorithm due to its simplicity and convergence properties. However, one of the drawbacks of the algorithm is its instability. This paper presents improvements to the K-means algorithm using a K-dimensional tree (Kd-tree) data structure. The proposed Kd-tree is utilized as a data structure to enhance the choice of initial centers of the clusters and to reduce the number of the nearest neighbor searches required by the algorithm. The developed framework also includes an efficient center insertion technique leading to an incremental operation that overcomes the instability problem of the K-means …