Social and Behavioral Sciences Commons^™

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid

DLSU Business & Economics Review

The audit is performed to give assurance to the public that financial statements are fairly presented. Accurate issuances of audit opinions show how compliant firms are to auditing standards. Receiving an unfavorable audit opinion will signal firms to improve internal control. Given this, it is important for the top management to assess the factors that can lead to misrepresentation of financial statements and result in adverse opinions. The same principle can be applied to government units and offices. With this in mind, the study was performed to investigate the influences of qualitative and quantitative factors on audit opinions received by …

Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea, Kang Baek, Young S. Park

DLSU Business & Economics Review

This study analyzes whether, under oligopolistic distribution channels, mutual fund fees are primarily determined by a distribution company’s transaction-specific variables. The results empirically demonstrate that the intensity of market competition influences determinants. Through analyses at the firm level, this study demonstrates that the characteristics of an oligopolistic structure, and particularly the financial segments and scales of fund distributors, are important determinants of mutual fund fees during a collusive period. It finds that subsequent to the enforcement of pro-competitive policies, fees become more sensitive to market discipline and distributors’ transactional characteristics, particularly to sales concentration.

Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis, Safa D. Manala-O, Ringgold P. Atienza

DLSU Business & Economics Review

Advertising is commonly thought to lead to improved firm performance, but literature has been divided on the effect of advertising on revenue and profitability so far. Some studies confirm a link between these three variables, but others do not. Studies that negate a relationship between advertising expenditure and firm performance are of interest, particularly because advertising can be very expensive for a company. Thus, this study sought to examine the relationship between advertising expenditure, revenue, and net profit of 57 corporations listed in the Philippine Stock Exchange (PSE) for 10 years, from 2008 to 2017. Using 2SLS regression analysis on …

The Impact Of Job Satisfaction, Organizational Commitment And Demographic Factors On Turnover Intentions Of Accounting Professionals In Auditing Firms In The Philippines With Moderating Effect Of Employee Development, Jerwin B. Tubay

DLSU Business & Economics Review

This study aimed to determine whether intrinsic and extrinsic job satisfaction; affective, continuance, and normative organizational commitment; and various demographic factors in terms of age, gender, job level, marital status, educational attainment, and the number of years working with the current company would predict the turnover intention of Certified Public Accountants in Big 3 auditing firms in the Philippines. This will help companies understand why their accountants are leaving and provide recommendations on how to keep good talents. The moderating effects of employee development were also studied. Multiple regression and moderated multiple regression were used to analyze the effect. The …

Effect Of Financial Inclusion And Stability On Equality, Poverty, And Human Development: An Empirical Analysis In The Context Of South Asia, Souvik Banerjee

DLSU Business & Economics Review

In this research endeavor, financial inclusion and its impact on three important aspects of human life (i.e., inequality, poverty, and human development) are explored in the south Asian region. Worldwide inequality is catching much attention from the academic community off late. Similarly, the extent of poverty and human development indicators of any country indicates the level of development. The penetration of the bank branch and automated teller machine (ATM) is considered as a proxy for financial inclusion. Long time-series data from 2004 to 2016 is considered for this study. This should be an important addition to the existing literature on …

Do Food Assistance And Welfare Of Rice Farmers Affect Food Security?, -- Suriani, -- Sartiyah

DLSU Business & Economics Review

Poverty is always accompanying unmet food needs; hence it can disrupt food security. Efforts to improve food security can be made with government policy through food assistance, namely, rice for the poor and also increasing the amount of rice production from rice farmers to meet the adequacy of rice in an area. The purpose of this study is to analyze the effect of food assistance (Rastra) and farmers’ welfare on food security in terms of rice availability in Aceh-Indonesia in the short and long term. The model used is auto regression distributed lag (ARDL), and the determinant variables that are …

Buffer Zones And The Recreational Golf Sector: A Negligence Case Content Analysis, Natalie Bird

Graduate Theses and Dissertations

Buffer zones are a risk management method used within sport and recreation to protect participants and spectators from avoidable injury. Within the recreational golf sector, buffer zone standards do not exist. This poses a problem as golf courses in the recreational sector serve a wide range of customers in terms of age, skill level, and experience. A legal case content analysis of 1,561 golf negligence lawsuits aimed to answer research questions related to locations of incidents, circumstances that led to injury, and injuries or damages that were the result of errant golf shots. A Westlaw search provided the data for …

2020 July, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for July of 2020.

Social Media In Business-To-Business Marketing And Sales: Review Of Literature & Research Recommendations, Daniel Bello Manjarrez

University Honors Theses

Social media usage in business to business marketing and sales has been steadily rising since its advent in the late 2000s. Similarly, research surrounding social media in this context has increased, with specific focus on its usage, influence, and adoption from B2B marketers and salespeople. This focus has resulted in gaps in the literature, especially when regarding small and medium B2B enterprises. This review of literature provides a systemic understanding of the research landscape by identifying the theory, methods, context, and results of twenty-one peer-reviewed business marketing articles concerning social media. This review also proposes five key recommendations to inform …

Carbon Management Strategy And Carbon Disclosures: An Exploratory Study, Kathy K. Dhanda, Mahfuja Malik

WCBT Faculty Publications

Corporate Social Responsibility (CSR) is a concept aimed to ensure that corporations conduct their business in an ethical manner by taking care of their environment and human resources in addition to their economic impact. Often times, CSR refers to the steps undertaken by a corporation to measure its efforts to improve the environment and social well-being. One of the aspects of CSR pertains to the disclosure of emission information and carbon management strategy (CMS). Carbon Management refers to analyzing and focusing on those areas within the corporation where cost reductions can be made via energy reductions, waste management and reduced …

Fraud And Error Misstatements And Auditor Liability: The Moderating Role Of The Evaluator’S Auditing Knowledge, Thanyawee Pratoomsuwan, Orapan Yolrabil

DLSU Business & Economics Review

Although a restatement is usually assumed to result from fraudulent behavior, Plumlee and Yohn (2010) studied whether a restatement might be attributed to both errors in the corporation’s internal controls and intentional misrepresentation. Moreover, prior research supports the notion that investors, regulators, boards, and other stockholders differentiate between fraud and error (Hennes et al., 2008). This study provides a preliminary understanding of how undetected fraud and error misstatements affect auditor liability, given the same outcome severity. A 2x2 between-subject experiment was conducted using undergraduate accounting students to represent evaluators who have high levels of auditing knowledge and nonaccounting students to …

Addressing Barriers To Primary Care Access For Latinos In The U.S.: An Agent-Based Model, Hyunsung Oh, Mai P. Trinh, Cindy Vang, David Becerra

Management Faculty Publications

Objective: Disparities in access to primary health care have led to health disadvantages among Latinos and other non-White racial groups. To better identify and understand which policies are most likely to improve health care for Latinos, we examined differences in access to primary care between Latinos with proficient English language skills and Latinos with limited English proficiency (LEP) and estimated the extent of access to primary care providers (PCPs) among Latinos in the U.S. Method: We used agent-based modeling techniques to estimate the effects of English proficiency, insurance coverage, Latinos with LEP seeking care from English-speaking PCPs, distance to PCP, …

An Analysis Of The Effects Of Foreign Ownership On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, Ailyn A. Shi, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hian Huy, Angelo A. Unite

DLSU Business & Economics Review

Tax avoidance schemes used by firms to lessen their tax burden have long attracted widespread concern in the Philippines, where poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. In this regard, corporate governance mechanisms, such as the firm’s ownership structure, play a significant role in ensuring that management acts ethically and in the best interest of the firm’s owners. In this study, we examine the effect of foreign ownership on corporate tax avoidance for non-financial firms listed in the Philippine Stock Exchange (PSE) from 2009 to 2015. Using three different measures of …

Penalties And Some Counterfactuals To Beauty Premium: Evidence From A Job Search Simulation Experiment, Luisito C. Abueg, Patricia Gene O. Hubilla, Francheska M. Lozano, Patricia Isabel L. Valdivieso, Melissa Marri S. Valencia

DLSU Business & Economics Review

By utilizing Heckman’s two-stage selection model, this paper attempts to establish correlates between an individual’s physical attractiveness and the employer’s hiring decisions and wage allocations in an experimental labor market. Undergraduate students from De La Salle University Manila represented the sample for applicants. The findings show that, first, beauty premium is lower for men—more physically attractive male candidates have lower chances of getting hired, and subsequently acquire lower wages than more physically attractive women. Second, beauty premium does not differ between the sales and finance occupations. Third, the relationship between beauty and hiring probability comes from the employer’s personal bias, …

An Evaluation Of A New Investors-Based System Information Application In The Indonesian Stock Exchange, Berto Usman, Willy Abdillah, Ruth Yendra Indriyatmi

DLSU Business & Economics Review

This study investigates the implementation of AKSes Application at the Indonesian Central Securities Depository (KSEI), adopting the Information System Success Model developed by DeLone and McLean, (2003). This model employs system quality (SYSQUAL), information quality (IQ), services quality (SERVQ), system use (SU), and user satisfaction (US) so as to evaluate the effectiveness and successful model of AKSes application. In particular, we empirically tested the relationship among the employed dimensions, in which we investigated the variance in SU and US as the dependent variables. Using a quantitative study with survey design, we used primary data that was collected by circulating questionnaires …

Examining Chronic And Transient Poverty Using The Community-Based Monitoring System (Cbms) Data: The Case Of The Municipality Of Orion, Alellie Borel Sobreviñas

DLSU Business & Economics Review

With poverty reduction as the government’s primary goal, monitoring the poverty situation of households or individuals is deemed necessary. In the Philippines, several local government units (LGUs) have adopted the Community-Based Monitoring System (CBMS) as a local poverty monitoring tool. This study used the constructed CBMS panel data for the municipality of Orion in Bataan province covering the period 2006, 2009, and 2012 to identify chronic and transient poor households based on the duration of poverty. A comparison between chronic and transient poor households revealed differences in their characteristics. For instance, chronic poor were generally found to have bigger household …

The Philippine Ukay-Ukay Culture As Sustainable Fashion, Hazel T. Biana

DLSU Business & Economics Review

Wang et al. (2019) proposed a sustainable fashion index model that aims to measure the sustainability of fashion companies. The model is interesting because of its underlying theory, which provides necessary dimensions and variables that make the fashion industry and its activities sustainable. This paper aims to employ these dimensions and variables as theoretical concepts to evaluate the sustainability of Philippine ukay-ukay culture. Ukay-ukay is a term used both for the act of shopping by digging up piles of used or pre-loved clothes until one makes a good find. It also refers to retailers of secondhand clothes and accessories in …

Micro-Housing In Seattle Update: Combating “Seattle-Ization”, Taylor Haines

Seattle University Law Review Online

No abstract provided.

Project Management: A Natural Career Destination For Military Veterans, Tracey Richardson, James W. Marion Jr, Matthew Earnhardt, Vittal S. Anantatmula

Publications

This quantitative study surveys 595 United States military veterans from all four branches of the military in order to ascertain the degree to which the branches of the military prepare individuals for possible future careers in civilian project management roles. Further, the study compares the relative knowledge of project management technical skill areas, processes and personal competencies. Although all branches provided responses indicating a high degree of familiarity with and preparation for project management roles, some significant differences were observed in responses between military branches.

Student-Run Agencies: A Guideline For Agency Survival, Brooke Borgognoni

Graduate Theses and Dissertations

The purpose of this paper is to study 110 student-run agencies (including advertising, public relations, integrated/digital marketing, communications, and graphics and/or design) in the U.S. by analyzing how they currently operate, what practices exist in the agencies for learning, growth, and continuation and how leadership roles of students and advisors influence the agency. This project built upon past studies of student-run agencies and expanded on the topic using the evolutionary theory of a firm by analyzing factors that determine whether it appears that a student-run agency might dissolve or last. This was determined by measuring the faculty advisor involvement level, …

Relationship Marketing And Intercollegiate Sport Promotion, Alison Fridley

Graduate Theses and Dissertations

The first article, a case study on a NCAA Division I Power Five university in the southeastern United States, employed a case study framework, explored target markets and exposure techniques through both the planned behavior theory and social identity theory theoretical lenses. This study aimed to better understand how university students and booster club members identify as a social group. The data emerged into four distinct themes, including communication, social interaction, connection, and hospitality. The findings suggested booster club members are primary fans and help the team generate fan interest. The importance of sociability was clear and the implications for …

Merchants Without Borders: Qusman Traders In The Arabian Gulf And Indian Ocean, C. 1850-1950, Mansour Alsharidah

Graduate Theses and Dissertations

This dissertation is a history of the economic, social, and political life in Arabia, the Arabian Gulf, and the Indian Subcontinent from the mid-nineteenth to the mid-twentieth centuries. It draws on materials from al-Qasim, Kuwait, Bahrain, Karachi, Bombay, Calcutta, and London, in addition to travelers’ accounts. These materials and accounts are used to explore the extent and significance of al-Qasim’s international trade between Arabia and India through the Arabian Gulf. It further examines how Qasimi merchants mobilized commodities and traded in the port cities of the Arabian Gulf and the Indian Ocean, taking advantage of changing regional and global political …

Consumer Food Socialization In The School And Home, Ashley Deutsch Cermin

Graduate Theses and Dissertations

Consumer socialization literature has focused on individual socialization agents and their isolated effects. However, as John (1999) pointed out, children do not grow up in a social vacuum. Instead, the multitude of agents socializing children find their narratives interacting and their effects continually shaped and co-created. To understand how school-age children learn about food, I interrogate the complexity of socialization in three essays.

In the first essay, I take an ethnographic approach to investigate the interactive effect peers and adults, namely service workers, have on children’s food socialization in a public-school lunchroom. By combining a Loseke’s (2007) layered narrative model …

The Relationship Between Leadership Practices And Organizational Commitment Of Telecommunicators, André Lanier

Graduate Theses and Dissertations

The performance of 9-1-1 telecommunicators can mean the difference between life and death for the person on the other end of a phone. Effective leadership is critical to the success of the public safety answer point (PSAP) and the organizational commitment of the 9-1-1 telecommunicator. Bass and Riggio’s (2006) Full Range of Leadership Theory (FLRT) is the basis for the current study. The FRLT covers leadership styles from laissez-faire to transformational (Matikainen, 2019).

The purpose of conducting the study was to identify and describe the 9-1-1 telecommunicator’s organizational commitment based on the PSAP leadership categories. The study made use of …

Faith-Based Paths To Business Success: Malaysian Manifestations Of The Evangelical-Neoliberal Nexus, Králik Martin

Student Works (2020-2029)

The thesis profiles a number of evangelical Christian groups which operate in Malaysia’s Klang Valley. Some of them have embraced business, financing, investment and real estate undertakings on a significant scale. The objective was to cast new light on how the confluence of evangelical and neoliberal capitalist forces (occurring first in the United States and now transnationally) influenced and at times directly shaped their setting up, development and growth, as well as broader socioeconomic and political positions. In particular, the aim was to map out and analyse the founders’ and members’ choice of religious affiliation; their personal motivations and the …

Challenges In E-Tendering Implementation In Ministry Of Youth And Sports Malaysia, Azis Ahmad Zamie

Student Works (2020-2029)

The Ministry of Youth and Sport, like most ministries in Malaysia, tenders its projects through the traditional paper-based tendering process, which has many weaknesses, including bureaucracy and lack of transparency. In 2008, e-Tender was one of government incentive under e-Government application was introduced to replace manual tendering system in public agencies to systematic procurement which using internet as platform of transaction. Like any other transition project, implementation of e-tender in Ministry of Youth and Sport, is associated with several challenges. This research aims to explore the challenges facing the implementation of the e-tender system in the Ministry of Youth and …

The Impact Of Positive Psychological Resources On Career Success Among Academic Staff In Sudan, Mohammed Yousif Fadul Mohammed Mustafa

Student Works (2020-2029)

Career success is important in shaping individual vocation’s identity. Different individual will have various perceptions about their career accomplishment; whether they feel successful or otherwise. This research aims to investigate the impact of positive psychological resources on career success among academic staff in public universities in Sudan. This due to the importance of career success in contributing to both individual’s performance and organisational growth. The research is guided by protean career theory (PCT), conservation of resource theory (COR), and self-determination theory (SDT) for explaining the theoretical framework. On the other hand, the conceptual framework informed by protean career orientation (PCO) …

Knowledge Creation Enhancement In The Royal Malaysian Navy (Rmn) Fleet, Rusland Shaftdean Lufty

Student Works (2020-2029)

This study aims to gauge the extent of knowledge creation processes in the Royal Malaysian Navy (RMN) fleet with the use of the SECI (socialization, externalization, combination, internalization) knowledge creation process model proposed by Nonaka and Takeuchi (1995). This is in order for the researcher to propose a knowledge creation enhancement framework to the organization. Case study method was utilized in this study and both descriptive and interpretive analyses were employed to achieve the research aims. The descriptive data were used to triangulate the interpretive data and documentation reviewed by dividing the findings in accordance to the SECI conversion process. …