Clute Institute: Journals
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Freshman Engineering Students At-Risk Of Non-Matriculation: Self-Efficacy For Academic Learning
Get PDFStudents identified as at-risk of non-academic continuation have a propensity toward lower academic self-efficacy than their peers (Lent, 2005). Within engineering, self-efficacy and confidence are major markers of university continuation and success (Lourens, 2014 Raelin, et al., 2014). This study explored academic learning self-efficacy specific to first-year engineering students with at-risk indicators. The at-risk determination was made through trajectory to matriculate, classified by cumulative grade point average of academic studies. An adapted version of the Self-efficacy for Learning (SEL) scale, modified by Klobas, Renzi and Nigrelli (2007), was administered to freshman engineering students identified at-risk and not at-risk of matriculation. Internal consistency of the SEL was analyzed and once deemed satisfactory (Cronbach alpha = .94), item-level outcome comparisons between student subgroups were made for each of the 22 instrument items
Horizontal, Vertical And Conglomerate OFDI: Evidence From Thailand
Get PDFThailand is a late comer in international expansion but the pace of overseas investment has accelerated in recent years. This paper is the first attempt in exploring the distribution of Thai outward foreign direct investment (OFDI) by types of their investment strategy. Using a unique firm-level FX transaction data, we find that the majority of Thai OFDI is horizontal in nature with vertical and conglomerate investment sharing less than half of the overall total. Horizontal investment is driven mainly by the desire to gain market share and vertical investment by relative factor endowments. Although largely ignored by previous empirical studies, a considerable proportion of Thai OFDI involves conglomerate investment strategy which is driven mainly by financial motives. We also find that Thai companies have simultaneously entered into developed and developing countries, with all types of investment going mostly to developed countries
Does Revenue-Expense Matching Relate To Going-Concern Audit Opinion Conditional On Firm’s Financial Distress?
Get PDFThis paper investigates how firms manage the revenue-expense relationship in the presence of a going-concern audit opinion (GCO). Using Korean data, we find that firms with GCOs both delay and accelerate recognition of current expenses for current revenues. We also find that firms in severe financial distress that receive GCOs exhibit conservative accounting, whereas GCO firms in relatively less financial trouble adopt aggressive accounting. Overall, our results imply that firms’ matching extent and behavior provide useful information regarding financial reporting and can explain the earnings management behavior of firms with GCOs
The Effect Of Leadership Style, Job Satisfaction And Employee-Supervisor Relationship On Job Performance And Organizational Commitment
Get PDFAlthough organizational commitment and job performance are essential for the survival of an organization, yet scanty attention is paid to simultaneous investigation of these variables. This study set to investigate the influence of supervisor-employee relationship, perceived leadership style, and job satisfaction on organizational commitment and job performance. Two hundred and fifty-five employees of media employees are conveniently sampled with ages ranging from 20 to 57 years with a mean of 34.29 years. Stepwise multiple regression analysis was employed to test the working hypotheses.Stepwise regression analysis reveals three steps in the prediction of organizational commitment and job performance respectively. With the third steps showing that job satisfaction (? = 0.53; p < .001); supervisor-subordinate relationship (? = 0.41; p < .001) and laissez-faire leadership styles (? = 0.38; p < .001) as predicting organizational commitment with 49.7% variance is explained; while with job performance, 34.8% of variance explained the variables of working experience (? = -0.54; p < .001); education (? = 0.31; p < .01) and transformational leadership styles (? = -0.22; p < .05). This finding has implications for employee retention, performance management and incentive strategy
Mobile Technology Risk Management
Get PDFMobile technology is fast becoming an indispensable part of consumers’ lives and an essential business tool in improving productivity, streamlining business processes and remaining competitive. The mobile revolution is transforming business operations, but the pervasive nature of mobile technology also introduces new and significant risks into all areas of the businesses. In most businesses, however, the governance of mobile technology and its related risks is often disjointed and implemented in an ad hoc manner, resulting in all risks not being addressed. This lack of appropriate governance policies and procedures is a direct consequence of a lack of understanding of the technology and the speed at which new technologies are developed and adopted. If the risks are not addressed in a comprehensive manner, it could have severe consequences for a business. The objective of this research is to address this problem by using an appropriate control framework, Control Objectives for Information Technology (COBIT), to identify a comprehensive set of internal controls to address mobile technology risks at a governance, management and operational level. The research proposes a comprehensive set of internal controls which can be used by those charged with governance to manage each significant risk arising from the implementation of mobile technology.
Understanding The Typical Vacations Of U.S. Southern Travelers
Get PDFThis paper investigates important factors associated with vacation decisions made for typical vacations by U.S. southern travelers, an area given minimal focus in the marketing tourism literature. The paper effectively identifies key vacation influences to leisure travel which include distance, group size, vacation length, lead time, education level, income level, and age. Additionally, the paper identifies nine unique types of southern vacation travelers using a cluster analysis approach. Ultimately, the paper offers a richer understanding of the pertinent factors influencing vacation decisions—particularly for individuals in the U.S. Southern region
Determinants Of Non-Performing Loans: An Empirical Investigation Of Bank-Specific Microeconomic Factors
Get PDFThe empirical study was undertaken to explore the determinants of non-performing loans (NPLs) of small and medium enterprises (SMEs) sector held by the commercial banks. Stratified sampling technique was used to collect primary data through well-structured survey questionnaire from credit analysts / bankers of 42 branches of 9 commercial banks, operating in the district of Lahore (Pakistan), for 2014-2015. Selective descriptive analysis and Pearson chi-square technique were used to illustrate and evaluate the significance of different variables affecting NPLs. Branch age, duration of the loan, and credit policy were found to be significant determinants of NPLs. The study proposes that bank-specific and SME-specific microeconomic variables directly influence NPLs, while macroeconomic factors act as intermediary variables. The results elaborate various origins of NPLs and suggest that they are primarily instigated by the loan sanctioning procedure of the financial institution. The paper also underlines the risk management practices adopted by the bank at branch level to averse the risk of loan default. Empirical investigation of bank-specific microeconomic factors of NPLs with respect to Pakistan’s economy is the novelty of the study. Broader strategic policy implications are provided for credit analysts and entrepreneurs
The Effect Of Mandatory Regulation On Corporate Social Responsibility Reporting Quality: Evidence From China
Get PDFCorporate Social Responsibility (CSR) disclosure has attracted attention from regulatory bodies and academics over the past few decades. Due to the unreliability resulted from CSR voluntary disclosure, an increasing number of researchers are calling for more government regulation on CSR disclosure. Based on 1830 standalone CSR reports disclosed by the Chinese-listed firms during 2009-2012, we examine the effect of mandatory regulation on CSR reporting quality. We further hypothesize and test for the moderating effect of firm size and other characteristics on the link between government regulation on CSR reporting quality. Our results suggest that government mandatory regulation leads to an overall improvement in CSR reporting quality. We also find that this positive effect is greater when firms are larger and have better financial performance, but less when firms are controlled by government. Our study provides a direct answer to the recent calling for mandatory disclosure on CSR reports, and helps to understand why recent studies of social disclosure regulation suggest that government interventions do not seem to resolve the problems that are generally attributed to voluntary disclosures. Our findings should be of interest to the academics, regulators, and investors.
A Journey Through Time: From The Present Value To The Future Value And Back Or: Retirement Planning: A Comprehensible Application Of The Time Value Of Money Concept
Get PDFReal-life applications of financial concepts are a valuable method to get students engaged in financial topics. While especially non-finance majors often struggle to understand the importance of financial topics for their personal lives, applying these theories to real-life examples can significantly improve their learning experience and increase their understanding. This teaching case demonstrates how the time value of money concept can be applied to one’s private retirement planning. Because of its simple assumptions, the case is targeted at an audience with little financial knowledge and can be used in finance as well as in accounting classes
A Survey Of Best Practices And Key Learning Objectives For Successful Secondary School STEM Academy Settings
Get PDFSpecialized secondary schools in the United States focusing on Science, Technology, Engineering, and Math (STEM) are becoming commonplace in the United States. Such schools are generally referred to by U.S. teachers as Academies. In a purposeful effort to provide a resource to educators building new STEM Academies, this study provides both a review of scholarly literature and the interview results from five successful STEM Academy educators from across the United States. This research addresses two overarching questions, a) what are the best practices of STEM Academies, and b) what are the key learning objectives of STEM Academies? Subject integration, in-house engineering curriculum design, student cohorts, community involvement, and internships were all revealed as being consistently reflective of best practices used in successful STEM Academies. Key learning objectives consistent across the literature and in interview results were: problem solving/the engineering design process and soft skills, such as student collaboration, communication, presentation skills and time management.