Public Affairs, Public Policy and Public Administration Commons^™

Usefulness Of Audit-Firm Transparency Disclosures, Jooanne Choi

2022

South Korea is one of the first countries to enact audit transparency disclosure, requiring public accounting firms to file an annual report containing information on audit production, governance, operations, on-going litigations, and regulatory inspection results. In this dissertation, I make use of this rich information setting to address issues concerning audit quality management systems, audit-firm governance, and resource allocation in audit productions.

Motivated by the recent call from the PCAOB (Public Companies Accounting Oversight Board) for better understanding of audit-firm quality control system, the first chapter (sole-authored) examines the determinants of and return on firm-level investment in quality management. I …

Community Well-Being And Leadership In Nonmetropolitan Nebraska: 2022 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz, Amanda Tupper

Nebraska Rural Poll

Rural Nebraskans are less positive about the current change and expected future change in their communities this year. The proportion believing their community has changed for the better has typically been greater than the proportion believing it has changed for the worse. However, last year the proportion believing their community changed for the worse was slightly more than the proportion believing it had changed for the better (similar to what occurred in 2003 and 2009). This year, that gap widened a bit.

Despite that, rural Nebraskans are positive about their community by many different measures. Most rural Nebraskans rate their …

Annual Report, December 31, 2022, Tennessee. Governor's Office Of Diversity Business Enterprise, Tennessee. Department Of General Services

Annual Reports

This annual report highlights the purchases and contract awards of the Governor's Office of Diversity Business Enterprise for the fiscal year.

On The Feasibility Of Speed Limits In Ocean Container Shipping, Manwo Ng

Information Technology & Decision Sciences Faculty Publications

The maritime industry is witnessing an increasingly loud call to contribute to the global trend towards environmental sustainability and decarbonization. One possible policy measure is the use of speed limits to reduce harmful emissions from ocean shipping. While the idea of slowing down ships to obey speed limits might seem intuitive, one key distinguishing characteristic of container shipping is that it is designed to adhere to a fixed, typically weekly, sailing schedule. This paper contributes to the literature investigating the feasibility of speed limits by demonstrating that speed limits are not always feasible in container shipping because of the rigid …

Views Of Well-Being In Nonmetropolitan Nebraska: 2022 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz, Amanda Tupper

Nebraska Rural Poll

This year, rural Nebraskans are more pessimistic about their current situation than they’ve been in the past nine years. The proportion believing they are worse off than they were five years ago was 21 percent, up from the 11 percent reported last year. This is the highest level since 2013, when 26 percent believed they were worse off. This increase in pessimism did not translate into a decrease in optimism, however. This year, one-half of rural Nebraskans believe they are better off compared to five years ago, similar to 52 percent last year. The corresponding change occurred in a decrease …

Theorizing The Initial Response Of Countries In Bringing Covid-19 Pandemic Under Control: The Effect Of Change Readiness Of Countries, M. Mahdi Moeini Gharagozloo, Farinaz Sabz Ali Pour, Chen Chen, Mozhgan Moeini Gharagozloo

Engineering Management & Systems Engineering Faculty Publications

Pandemic crises can bring the biggest and deepest shocks to countries around the world. In the first quarter of 2020, a global pandemic named “COVID-19” spread all over the world and not only took so many lives and created so much fear but also brought a tremendous financial pain as a result of shutting down economies to fight with this unknown contagious virus. This paper examines how countries’ change readiness enables them to bring the spread of an international crisis under control. We propose that higher levels of change readiness would help countries to cope with risks and uncertainties generated …

Strategies To Reduce Flight Attendant Voluntary Turnover, Jorge Tobar

Walden Dissertations and Doctoral Studies

Flight attendant voluntary turnover can lead to staffing shortages that can cause severe disruptions to flight schedules, damage the airlines’ reputations, and negatively affect revenues, which are significant challenges for airline leaders. Grounded in Herzberg’s two-factor theory, the purpose of this qualitative multiple-case study was to explore strategies airline leaders use to reduce flight attendant voluntary turnover. Data were collected from four leaders from four U.S. airlines in the southwestern United States using semistructured interviews and reviews of organizational documents. Five themes emerged from thematic analysis: improving compensation and benefits packages, implementing rewards and recognition programs, increasing supervisory support, expanding …

Florida’S Courts System Funding After Article V Revision 7, Joseph Ernest Smith, Sr.

Walden Dissertations and Doctoral Studies

The state of Florida approached the topic of funding for the courts system from a policy equilibrium position. The process used to fund Florida’s courts system was changed in 2004 to promote an equitable system of funding. However, a gap in knowledge remains regarding whether this new funding scheme improved the financial health of the courts system. This quantitative study, which involved using the punctuated equilibrium theory (PET) as its theoretical framework, examined funding associated with counties before (1998–2003) and after (2005–2018) the 2004 implementation of Revision 7 to Article V of the Florida Constitution. Revision 7 was examined as …

What We Do In The Shadows: Dual Industrial Policy During The Thatcher Governments, 1979–1990, Richard Woodward, James Silverwood

Articles

Selective industrial policy in the United Kingdom is conventionally believed to have vanished prior to the global financial crisis. This article, in contrast, argues that industrial policy remained an intrinsic, if seldom acknowledged, element of neoliberal statecraft. The basis of this is a subterfuge, conceptualised here as a ‘dual industrial policy’, which we explore via an empirical focus on the Thatcher governments. Throughout this time, actions explicitly endorsed by governments as industrial policy generally corresponded with neoliberalism’s hostility to intervention. These conveniently distracted attention from a second set of policies which, although never codified by government as industrial policy, were …

Exploring Blockchain Adoption Supply Chains: Opportunities And Challenges, Adrian V. Gheorghe, Omer F. Keskin, Farinaz Sabz Ali Pour

Engineering Management & Systems Engineering Faculty Publications

In modern supply chains, acquisition often occurs with the involvement of a network of organizations. The resilience, efficiency, and effectiveness of supply networks are crucial for the viability of acquisition. Disruptions in the supply chain require adequate communication infrastructure to ensure resilience. However, supply networks do not have a shared information technology infrastructure that ensures effective communication. Therefore decision-makers seek new methodologies for supply chain management resilience. Blockchain technology offers new decentralization and service delegation methods that can transform supply chains and result in a more flexible, efficient, and effective supply chain. This report presents a framework for the application …

A Comprehensive Analysis Of The Pennsylvania Wine Industry With Actionable Recommendations For Industry Improvement And Growth, Seth Porter

West Chester University Doctoral Projects

Local wine industries are vital engines of agricultural economic growth, rural development, and sustainable long-term tax base creation. While the Pennsylvania wine industry has made admirable progress, the industry still has a poor collective reputation, high variance in product quality differential, and a perceived regulatory environment that creates negative externalities for local wine, agricultural production, and auxiliary enterprises. This comprehensive analysis attempts to diagnose and remedy all primary public policy, regulatory, state, non-profit, and non-state private actions that have impeded the Pennsylvania wine industry. A methodology of grounded theory qualitative processes, furthered by texting mining and document analysis techniques, were …

Firm Resources, Strategies, And Survival And Growth During Covid-19: Evidence From Two-Wave Global Surveys, Sheng Fang, Chorching Goh, Shaomin Li, L. Colin Xu

Management Faculty Publications

This study examines how firms have made strategic choices and performed during the COVID-19 pandemic. Drawing on the organizational resources and strategic change literature, it uses World Bank Enterprise Surveys and the COVID-19 Follow-up Enterprise Surveys to examine how different endowments in organizational resources affected firm performance as measured by their survival status and sales growth, and how these resources interact with and affect strategic responses in the supply of inputs, response to changing demand, liquidity management, and innovation. The results indicate that larger firms, firms with foreign or state ownership, and subsidiary companies performed better during the pandemic by …

An Examination Of Motives, Attitudes And Charitable Intentions For Running In A Charity Event, Edwin Gomez, Eddie Hill, Lynn Ridinger, Stephen Shiparo

Human Movement Studies & Special Education Faculty Publications

Running, as a form of leisure time physical activity is generally popular due to its low-cost entry, easy access to practice, and the convenience and accessible nature of the activity. Specifically, one type of running experience sought by many is charitable running or running for a cause (i.e., cause-related sport event). While there is a growing body of literature on charity sport events, little is known about how the charitable motives and participant identity with the event affect future behaviors associated with the cause and the event. Grounded in identity theory, the purpose of this article was to examine the …

The Application Of The Right To Be Forgotten In The Machine Learning Context: From The Perspective Of European Laws, Zeyu Zhao

Catholic University Journal of Law and Technology

The right to be forgotten has been evolving for decades along with the progress of different statutes and cases and, finally, independently enacted by the General Data Protection Regulation, making it widely applied across Europe. However, the related provisions in the regulation fail to enable machine learning systems to realistically forget the personal information which is stored and processed therein.

This failure is not only because existing European rules do not stipulate standard codes of conduct and corresponding responsibilities for the parties involved, but they also cannot accommodate themselves to the new environment of machine learning, where specific information can …

Exact Algorithms For Practical Instances Of The Railcar Loading Problem At Marine Container Terminals, Manwo Ng, Dung-Ying Lin

Information Technology & Decision Sciences Faculty Publications

With the growth in global trade and its environmental footprint, sustainable modes of freight movement are increasingly important in today’s globalized world. This study focuses on on-dock rail, where the rail terminal is located within the marine container terminal. On-dock rail has in recent years become an essential mode of transportation to move containers out of congested marine container terminals. This study contributes to the literature by presenting tailored exact solution algorithms for a recently proposed optimization model to optimize the loading of double-stack trains. In particular, a 3-stage solution framework is presented for the case when rail cars have …

Climate Change And Cop26: Are Digital Technologies And Information Management Part Of The Problem Or The Solution? An Editorial Reflection And Call To Action, Yogesh K. Dwivedi, Laurie Hughes, Arpan Kumar Kar, Abdullah M. Baabdullah, Purva Grover, Roba Abbas, Daniela Andreini, Iyad Abumoghli, Yves Barlette, Deborah Bunker, Leona Chandra Kruse, Ioanna Constantiou, Robert M. Davison, Rahul De', Rameshwar Dubey, Henry Fenby-Taylor, Babita Gupta, Wu He, Mitsuru Kodama, Matti Mäntymäki, Bhimaraya Metri, Katina Michael, Johan Olaisen, Niki Panteli, Samuli Pekkola, Rohit Nishant, Ramakrishnan Raman, Nripendra P. Rana, Frantz Rowe, Suprateek Sarker, Brenda Scholtz, Maung Sein, Jeel Dharmeshkumar Shah, Thompson S.H. Teo, Manoj Kumar Tiwari, Morten Thanning Vendelø, Michael Wade

Information Technology & Decision Sciences Faculty Publications

The UN COP26 2021 conference on climate change offers the chance for world leaders to take action and make urgent and meaningful commitments to reducing emissions and limit global temperatures to 1.5 °C above pre-industrial levels by 2050. Whilst the political aspects and subsequent ramifications of these fundamental and critical decisions cannot be underestimated, there exists a technical perspective where digital and IS technology has a role to play in the monitoring of potential solutions, but also an integral element of climate change solutions. We explore these aspects in this editorial article, offering a comprehensive opinion based insight to a …

Nonmetropolitan Nebraskans’ Opinions About Water, Climate, And Energy: 2022 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz, Amanda Tupper

Nebraska Rural Poll

Most rural Nebraskans receive their home tap water from city water or municipal water systems. Just over two-thirds of rural Nebraskans receive their drinking water from a municipal system. One-quarter have private well water and seven percent are on a rural water system.

Many rural Nebraskans have tested their home tap water for nitrates. However, a similar proportion indicated they have not tested their water or are unsure. Persons with higher household incomes are more likely than persons with lower incomes to have tested their home water for each of the items listed. Many persons with the lowest household incomes …

The Sec’S Climate Disclosure Rule: Critiquing The Critics, George S. Georgiev

Faculty Articles

Climate change is an existential phenomenon, which entails a wide variety of physical risks as well as sizeable but underappreciated economic risks. In March 2022, the U.S. Securities and Exchange Commission (SEC) moved to address some of the information gaps related to the effects of climate change on firms by proposing a rule that requires public companies to report detailed and standardized information about important climate-related matters for the benefit of investors and markets. Though the rule proposal was welcomed by many market participants, it was also met with a level of opposition that was unusual in both its intensity …

Enhancing The Impact Of Student-Led Entrepreneurial Initiatives In Egyptian Public Universities, Sherwat Elwan Ibrahim, Hend Ahmed, Lama Atef

Papers, Posters, and Presentations

Innovation and entrepreneurship are increasingly viewed as key contributors to the creation of sustainable livelihood opportunities for youth and increased socioeconomic resilience. Mindful of this, a noticeable part of the existing literature underscores the essential role played by university-based student-led entrepreneurship clubs in widening students’ engagement in the entrepreneurship ecosystem; increasing their entrepreneurial intention; improving their interpersonal and enterprise skills, and giving them the opportunity to gain hands-on experience through practical learning. This, in turn, improves their self-employment prospects and supports them in the creation of successful future entrepreneurs and employees. Additionally, the student-led entrepreneurship clubs help students bridge the …

Evaluating The Impact Of Off-Farm Decisions On Federal Government Program Utilization And Financial Success For Missouri's Beginning Farmers, Lyndsey Ann Parker

Graduate Theses/Dissertations

Farmers and ranchers will have to increase production by approximately 70% by the year 2050 according to the American Farm Bureau Federation (2017). People in the agriculture industry face several challenges from start-up costs to limited land availability (Ahearn, 2011). There are federal and state government programs available to assist with some of these challenges but bring their own hardships as well. This study measures off-farm decisions that affect financial performance and utilization of government programs for Missouri’s farmers and ranchers. Three types of financial performance of Missouri farms are prioritized in this study, liquidity (current ratio), solvency (debt-to-asset ratio), …

The Gender Bias Burden On Business: Women's Access To Credit In Bahrain, Sandra J. Thiman

Mary Ann Bolton Undergraduate Research Award

Entrepreneurship is essential to virtually every economy; however, Bahraini women face many challenges accessing business development. In particular, a major constraint for these women is their access to capital support. In 2020, the government signed a law prohibiting gender-based discrimination in access to credit to help the issue; nonetheless, its effectiveness has yet to be systematically examined. Using data from several sources, I test whether the law significantly affected the gender gap in borrowing for business purposes while controlling for other variables. Importantly, I find that women’s labor force participation is a significant factor in reducing the borrowing gap between …

Coastal Housing Recovery In A Postdisaster Environment: A Supply Chain Perspective, Rafael Diaz, Joshua Behr, Beatriz Acerp

VMASC Publications

In coastal cities, the damage stemming from hurricanes and severe tropical storms may reduce housing stock. Accelerating the reconstruction of housing stock becomes crucial in minimizing the time that residents are displaced. It is critical to understand how to better coordinate all available resources for an effective and balanced reconstruction where nongovernmental organizations (NGOs), government agencies, volunteers, and many other complex resources converge. This study combines Monte Carlo and beta models to assess supply, costs, and recovery times. The models capture the immediate and long-term costs of reconstruction activities under highly uncertain conditions using embedded stochastic components on projected materials, …

The Role Of Response Efficacy And Risk Aversion In Promoting Compliance During Crisis, Veronica L. Thomas, Hooman Mirahmad, Grace Kemper

Marketing Faculty Publications

This research examines consumers' compliance with behaviors that focus on preventing the spread of COVID‐19. Drawing on Protection Motivation Theory and research on efficacy, we find that, during a pandemic, consumers who have higher perceptions of response efficacy are less likely to engage in risky consumption behaviors (Study 1) and more likely to engage in protective consumption behaviors (Study 2). This effect is moderated by risk aversion, such that as risk aversion increases, COVID‐compliant behaviors increase even when consumers do not believe in their ability to effectuate change. Further, the relationship between response efficacy and COVID‐compliant behaviors is mediated by …

The Impact Of Food Justice Advocates In Creating And Influencing Public Policy, Michael Joseph Chadukiewicz

Department of Conflict Resolution Studies Theses and Dissertations

This case study explored the impact that food justice advocates had on creating and implementing public policy to provide access to adequate, healthy, and culturally appropriate food for the residents of New Haven, Connecticut. The problem the case study explored is in 2020 food insecurity affected 22% of the residents of New Haven, more than twice the national average. This qualitative case study used grounded theory to analyze the experiences of 31 food justice advocates that were members of a coalition of researchers, food service providers, non-profit agencies, grassroot organizations, and residents tasked with improving the city’s emergency food system. …

Preferences For Paid Paternity Leave Availability, Lengths Of Leave Offerings, And Government Funding Of Paternity Leaves In The United States, Chris Knoester, Qi Li

Department of Sociology: Faculty Publications

This study analyzes 2012 General Social Survey data (N = 1,089) about preferences for paid paternity leave availability, lengths of leave offerings, and government funding of leaves. It highlights gender and gendered parenting role attitudes as predictors of leave preferences. Descriptive results revealed sizable (i.e., 53 percent) support for leave availability and moderate (i.e., 33 percent) support for some government funding; still, only modest (i.e., five weeks) lengths of leave offerings were desired. Regression results indicated that women were typically more likely than men to support more generous leave offerings. Consistently, dual-earner expectations were positively associated with preferences for more …

J Mich Dent Assoc January 2022

The Journal of the Michigan Dental Association

Monthly, The Journal of the Michigan Dental Association brings news, information, and feature articles to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists! In this January 2022 issue, the reader will find the following original content:

• A cover feature, “Eating Disorders in Adolescents: Facts and Recommendations for the Oral Health Team”
• An introduction to the Pediatric Health Series, “Psychosocial Factors of COVID-19 Impact Oral Health”
• A DEI Feature, “Inclusion of the Mobility Impaired in Our Community”
• A 10-Minute EBD, “Factors Impacting Gingival Margin Position Following Esthetic Crown Lengthening”
• News you need, an …

Policymaker Discourse In Colorado Public Higher Education Appropriations, Nathan Willers

Electronic Theses and Dissertations

State funding for higher education is one of the most pressing issues facing both institutions and policymakers in 2022. Colorado has seen significant declines in the amount of state funding per student over the past two decades, resulting in increases in student burdens for tuition. Policy discourse analysis through a poststructural and neoliberal lens provided insight towards the legislative process and the discursive themes utilized by Colorado policymakers during the 2021-22 legislative budgeting cycle. Twelve artifacts were analyzed, including a mix of policy briefs, hearings, and budget and appropriations reports, for discursive data related to the state’s appropriations for public …

Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga

Walden Dissertations and Doctoral Studies

Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …

Revised Corporate History Of Northern Pacific Railway Company As Of June 30, 1917. Centennial Edition Including A Foreword With Later Corporate Changes, Rollin R. Davis , Ed.

Zea E-Books Collection

doi: 10.32873/unl.dc.zea.1330

From the Foreword: Railroads have been important in American history since the mid-nineteenth century for national unification, the settlement of the American West, the industrial revolution, economic growth, models of complex organization for other large corporations, and the transition of America from rural, agrarian society to urban, industrial society. The railroads’ transformative influence of technological change and social change has been termed “railroadization” (Schumpeter 1939, 1:325-351). Alfred D. Chandler Jr. (1965, 9-12) characterized the railroad industry as the first big business in America. The transcontinental railroads were especially significant. A transcontinental railroad may be defined as a railroad …

2022 January, Morehead State University. Office Of Communications & Marketing.

Morehead State Press Release Archive, 1961 to the Present

Press releases for January of 2022.