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Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo Oct 2017

Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo

Scholarship and Professional Work - Business

The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.


Cash Versus In-Kind Transfers: Comparative Differences And Individual Best Practices To Benefit Recipient Communities, Sarah Wicker Oct 2017

Cash Versus In-Kind Transfers: Comparative Differences And Individual Best Practices To Benefit Recipient Communities, Sarah Wicker

Senior Honors Theses

This research paper seeks to compare cash and in-kind transfers in the context of foreign poverty aid to determine which transfer style is most beneficial and to evaluate long-term best practices of each kind to more positively benefit the recipient communities. It does this by comparing arguments for and against each transfer model. The first argument discusses the differences in distribution costs between the two models. The second compares the cash transfer’s strong concept of choice with in-kind transfer’s typical style of controlled consumption of goods. The second argument discusses the timing and impact of targeting communities in connection to …


Where We're Going, We'll Need Roads! Building The Bridge To The Future: Public-Private Partnerships For Future Border Infrastructure Development, Jessica R. Lesnau Sep 2017

Where We're Going, We'll Need Roads! Building The Bridge To The Future: Public-Private Partnerships For Future Border Infrastructure Development, Jessica R. Lesnau

Texas A&M Law Review

In a world where global economies are increasingly interdependent, the United States, and its North American counterparts, Canada and Mexico, are booming sources of international trade. Now, more than ever, global competitiveness necessitates developments in U.S. infrastructure, especially at major border crossings where congestion and poor infrastructure create bottlenecks interfering with the free movement of goods. Questions pertaining to international border crossings circle the debate at the most crucial international border crossing in North America: the Ambassador Bridge, which spans the Detroit River between Detroit, Michigan, and Windsor, Ontario. A legal battle rages over the proposed construction of a new …


Marksburg: The Evolution Of Administration, Trade And Economics From 12-15th Centuries, A.D., Claire E. Beach Aug 2017

Marksburg: The Evolution Of Administration, Trade And Economics From 12-15th Centuries, A.D., Claire E. Beach

Economics Undergraduate Honors Theses

Between the fifth and eighth centuries AD, central Europe experienced large amounts of migration. Known as the Völkerwanderung, an estimated 750,000 people moved in bands of 10,000-20,0002 across Europe. As these bands moved across Europe, many established settlements on tribal or village systems. These new peoples created a hierarchy, setting themselves above those they defeated. Despite being socially marginalized, the original peoples remained technically free and retained full rights to their lands under the allodium system. The word allod is of Frankish origin and indicates property inherited along family lines. The right to allodial lands could not be revoked by …


Nick Dyer-Witheford And Greig De Peuter, Games Of Empire: Global Capitalism And Video Games (2009), Ian Reyes May 2017

Nick Dyer-Witheford And Greig De Peuter, Games Of Empire: Global Capitalism And Video Games (2009), Ian Reyes

Markets, Globalization & Development Review

No abstract provided.


Cultural Influences On Nonprofit Servant Leadership, Sungil Chung May 2017

Cultural Influences On Nonprofit Servant Leadership, Sungil Chung

Dissertations, 2014-2019

This research explores national and cultural differences in nonprofit leadership. Despite the global expansion of nonprofit organizations, limited research is found in the literature that studies national and cultural differences in nonprofit leadership specifically. This research is designed in two phases to address the overall research question of whether national cultures influence servant leadership in nonprofits. The first phase is a comparison study between U.S. nonprofit employees and South Korean nonprofit employees to examine if there are national differences on people’s preferences for nonprofit leadership. The second phase explores the relationship between Hofstede’s six cultural dimensions (i.e. power distance, individualism …


2017 Ijbe Front Matter, Tamra Connor Apr 2017

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. President's Letter
  3. SIEC-ISBE International


Dehumanization: A Case Study, Regina Varthi Feb 2017

Dehumanization: A Case Study, Regina Varthi

Dissertations, Theses, and Capstone Projects

The capstone “Dehumanization” is divided into three main parts.

The first part contains a brief presentation on the UN family (or UN system), showing its role through its organizational and managerial structures. All data are derived from UN corresponding websites.

The second part, “Homelessness,” focuses on the SDG 11 of the 2030 GA Agenda. In 2014 the United Nations Human Rights Council appointed Leilani Farha Special Rapporteur on adequate housing in order to conduct research on the subject of homelessness as a violation of human rights. In her report, presented at the Human Rights Council in March 2016, Farha claims …


Portfolio Risk-Return Analysis: The Case Of The Automotive Industry In The Czech Republic, Florin Aliu, Drahomira Pavelkova, Bruce Dehning Jan 2017

Portfolio Risk-Return Analysis: The Case Of The Automotive Industry In The Czech Republic, Florin Aliu, Drahomira Pavelkova, Bruce Dehning

Accounting Faculty Articles and Research

Risk has always been the concern of managers and shareholders as a part of decision-making processes. Managers tend to control unsystematic risk mostly while trying to minimize the exposure to systematic (market) risk. The paper aims to assess the risk level and risk-return tradeoffs for the companies operating in Czech automotive industry. A diversification formula and calculation of returns using return-on-equity were employed on the yearly basis from 2005 till 2014. The returns and risk calculations were conducted on the portfolio of auto manufacturers, followed by the portfolio of auto suppliers, while the third one was performed for suppliers and …


The Hult Prize: A Guide On How To Be Successful, Kelsey T. Jones Jan 2017

The Hult Prize: A Guide On How To Be Successful, Kelsey T. Jones

Williams Honors College, Honors Research Projects

The Hult Prize competition is the worlds largest international case competition. After participating in the Hult Prize for the past 2 years as the team captain, one which the group came out as one of the top 10 teams out of over 25,000 for a business model that aimed to double the income of individuals making less than $2 a day, I have created an overarching guide that will guide future teams to being successful within the competition. The key is to focus on a few on a few key parts: building a team, the general timeline, research, brainstorming, finances, …


Gerald Davis, The Vanishing American Corporation (2016), James R. Blair Dec 2016

Gerald Davis, The Vanishing American Corporation (2016), James R. Blair

Markets, Globalization & Development Review

No abstract provided.


Daniel Tudor, Korea: The Impossible Country (2013), Jiyoon An Dec 2016

Daniel Tudor, Korea: The Impossible Country (2013), Jiyoon An

Markets, Globalization & Development Review

No abstract provided.


Exploring Late Globalization: A Viewpoint, Romeo V. Turcan Dec 2016

Exploring Late Globalization: A Viewpoint, Romeo V. Turcan

Markets, Globalization & Development Review

The purpose of this viewpoint paper is to motivate a program of research on late globalization, a program that could eventually lead to one or more significant theories of late globalization. The paper explores the phenomenon of late globalization as well as the idea of “late” by drawing on sparse literature on late globalization from sociocultural and economic perspectives. It illustrates in a vignette the character and features of late globalization observable in the withdrawal from foreign locations or de-internationalization of universities, as late globalizing entities. The paper discusses the range of constructs around the core idea of late globalization, …


Cybersecurity And Development, Nir Kshetri Dec 2016

Cybersecurity And Development, Nir Kshetri

Markets, Globalization & Development Review

While scholars and policymakers have realized the importance of information and communication technologies in economic development, relatively less attention has been given to the role of cybersecurity. This research sheds light on issues associated with the "dark side" of digitization in the Global South. We examine the hollowness in the Global South’s digitization initiatives that is associated with a poor cybersecurity. The article also advances our understanding of how institutional and structural characteristics of the Global South influence cybersecurity.


Nassimbeni And Sartor, Sourcing In India (2008), Mehmet G. Yalcin Jul 2016

Nassimbeni And Sartor, Sourcing In India (2008), Mehmet G. Yalcin

Markets, Globalization & Development Review

No abstract provided.


Conflicting Perspectives On Speed: Dynamics And Consequences Of The Fast Fashion System, Zeynep Ozdamar-Ertekin Jul 2016

Conflicting Perspectives On Speed: Dynamics And Consequences Of The Fast Fashion System, Zeynep Ozdamar-Ertekin

Markets, Globalization & Development Review

The fashion industry today is trapped in a competitive cycle of shorter and faster sales and production periods, requiring continual changing of styles, frequent renewal of products, and speed of availability. This high speed of the current fashion system has both positive and negative outcomes on the environment, the workers and the society. The purpose of this study is to provide a more comprehensive and macro perspective on speed, by acknowledging the conflicting perspectives of different stakeholders, focusing mainly on institutional actors. Ethnography, with emphasis on participant observation and interviews, was used as a research method, supported by secondary data …


2016 Ijbe Front Matter, Tamra Connor Apr 2016

2016 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. President's Letter
  3. SIEC-ISBE International


Microlending In The Third World: Does It Work?, Caleb J. Childers Oct 2015

Microlending In The Third World: Does It Work?, Caleb J. Childers

Senior Honors Theses

Microlending programs have recently been touted as a way to increase business development, equality, and income in impoverished nation (Yunus & Weber, 2007; Idris & Agbim, 2015); this confidence, however, may be misplaced. Research from inside these Third World nations is challenging the traditional thinking about what helps the poor succeed in other countries and how we can help; these studies call into question the efficacy of microlending and similar programs (Idris & Agbim, 2015; Banerjee et al., 2014; Yang & Stanley, 2012). In this paper, the effects of microloans in the Third World on income growth will be accessed …


All In Or A` La Carte: Preferences Of Medical Tourists Towards Value Of Co-Creation, Michael Dotson, Jennifer Henson Nevins, Bonnie S. Guy Sep 2015

All In Or A` La Carte: Preferences Of Medical Tourists Towards Value Of Co-Creation, Michael Dotson, Jennifer Henson Nevins, Bonnie S. Guy

Atlantic Marketing Association Proceedings

Patients Beyond Borders (2014) defines a medical tourist as anyone who travels across international borders for the purpose of receiving nonemergency medical care. It has been estimated that the market size in USD ranges from 38.5 to 55 billion based upon eleven million cross-border patients worldwide spending an average of 3,500 – to 5,000 USD per visit. Further, Patients Beyond Borders suggests that the top Medical tourism destinations are Costa Rica, India, Israel, Malaysia, Mexico, South Korea, Taiwan, Thailand, Turkey and the United States.


A Research Note On Street Pricing Requirements In Major U.S. Airport Retail Concessions Requests For Proposals, Blaise Waguespack Sep 2015

A Research Note On Street Pricing Requirements In Major U.S. Airport Retail Concessions Requests For Proposals, Blaise Waguespack

Atlantic Marketing Association Proceedings

When reviewing the subject of airport marketing, much of the literature is broken down into issues external or internal to the airport. The external literature tends to divide and differentiate airports on the issues of size (passenger counts) and who is the target of the marketing campaign. Those articles and books that tend to focus on the larger commercial airports (Jarach, 2005; Halpern and Graham, 2013) note the role the airport can play in economic development. Much of the external marketing tasks for the larger commercial airports are aimed at either attracting more airline service to the community or working …


Robust Determinants Of Bilateral Trade, Marianne Baxter, Jonathan Hersh May 2015

Robust Determinants Of Bilateral Trade, Marianne Baxter, Jonathan Hersh

Economics Faculty Articles and Research

What are the policies and country-level conditions which best explain bilateral trade flows between countries? As databases expand, an increasing number of possible explanatory variables are proposed that influence bilateral trade without a clear indication of which variables are robustly important across contexts, time periods, and which are not sensitive to inclusion of other control variables. To shed light on this problem, we apply three model selection methods – Lasso reguarlized regression, Bayesian Model Averaging, and Extreme Bound Analysis -- to candidate variables in a gravity models of trade. Using a panel of 198 countries covering the years 1970 to …


Become A Future-Focused Leader: Use Three Megatrends To Grow Your Rural Business, Connie Reimers-Hild, Alyssa Dye Apr 2015

Become A Future-Focused Leader: Use Three Megatrends To Grow Your Rural Business, Connie Reimers-Hild, Alyssa Dye

Community Vitality Initiative

No one can predict the future; however, rural entrepreneurs and business owners can use a future-focused leadership approach, which includes examining megatrends, to shape the future of their businesses. Megatrends are global shifts that influence society, the economy and the environment. This article discusses three megatrends shaping the future of rural businesses:

1) The Rise of the #GigEconomy

2) Living with Purpose and Meaning

3) The Decentralized Marketplace

The article also provides coaching tips for rural entrepreneurs on how to use megatrends to grow their businesses.

While many companies are struggling to keep up with the rapid rate of change, …


2015 Ijbe Front Matter, Tamra Connor Apr 2015

2015 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. President's Letter
  3. SIEC-ISBE International


The Business Of Beds: An Exploration Of Hotel And Hostel Business Strategy, Robert B. Bunda May 2014

The Business Of Beds: An Exploration Of Hotel And Hostel Business Strategy, Robert B. Bunda

Honors Scholar Theses

At their cores, hotels and hostels are similar in that they provide a place for travelers to stay. Despite this core similarity, the structures of the two industries are radically different. The hotel industry began in the Middle Ages and has given rise to massive multinational companies, many managing more than four thousand hotels. In stark contrast, the hostel industry began in 1909 and is mostly comprised of independently owned and operated guesthouses, with the largest global chain comprising of less than twenty properties. This study first defines the hotel and hostel industries and examines the different experiences they offer …


2014 Ijbe Front Matter, Tamra Connor Apr 2014

2014 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. President's Letter
  3. SIEC-ISBE International


The Story As A Cultural Transmitter: Applications For Business Education, Carol Blaszczynski, Ph.D. Apr 2014

The Story As A Cultural Transmitter: Applications For Business Education, Carol Blaszczynski, Ph.D.

International Journal for Business Education

Stories assist in transmitting cultural wisdom, including wisdom about the business community. The role of stories in various contexts such as education (including international management), management, and marketing, as well as the job search is explained. The article concludes by presenting instructional activities for business education that develop cultural competence through stories.


Impact Of Oil Prices Fluctuations On Economies In The Age Of Globalization, Ancel Raynaud Soh Feussi Dec 2013

Impact Of Oil Prices Fluctuations On Economies In The Age Of Globalization, Ancel Raynaud Soh Feussi

Applied Economics Theses

Early in the past century, oil has powered economic growth in industrialized economies. Towards the end of the 20th century, as emerging and underdeveloped economies relied more on oil powered means for their everyday need, their appetite for oil has considerably increased and this put an upward pressure on the global oil demand. As supply now struggles to match demand, oil prices are more and more driven by macroeconomics fundamentals. The disparity between supply and demand has had different effects on economies depending, if it is a net oil-exporting or net oil-importing one. This paper will attempt to quantify …


Inclusive Business: Using For-Profit Business Models To Address Global Poverty, Samuel James Conner Apr 2013

Inclusive Business: Using For-Profit Business Models To Address Global Poverty, Samuel James Conner

Senior Honors Theses

Due to the rise of globalization, modernization, and the Internet revolution, awareness of global poverty has expanded, making its eradication a chief goal of the global development community for the twenty-first century. Though corporations are often expected to participate in social and community development initiatives without regard for profits, this paper presents inclusive business as a way for businesses to profitably engage impoverished segments of society. Inclusive businesses seek to expand their consumer bases or strengthen their supply chains by moving into new markets among the poor that have limited access to global markets and remain largely untapped. The research …


2013 Ijbe Front Matter, Tamra Connor Apr 2013

2013 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

  1. Editorial Board
  2. President's Letter
  3. SIEC-ISBE International


The Pros And Cons Of Outsourcing, Angela Smith Oct 2012

The Pros And Cons Of Outsourcing, Angela Smith

UNLV Theses, Dissertations, Professional Papers, and Capstones

Outsourcing has become increasingly popular to the public since the mid-20th century and has become more controversial in the last decade. The United States economy has been under the microscope for the last 4 years due to an economic recession. Outsourcing has been a subject of interest that has been brought up numerous times by economists. Offshore outsourcing is the main type of outsourcing that is of concern in relation to the United States economy. This topic is highly debated because of the unemployment rate in America.