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Exploring the Geometric Mean of Grouped Data
No full textWe introduce a new method to estimate the geometric mean of grouped data by deriving an unbiased estimate based on uniformly distributed values within class intervals. In the current literature, traditional approaches often rely on class midpoints or geometric means of class endpoints, which may lead to biased results. Our proposed estimator is shown to perform more accurately, particularly when it is applied to financial data, such as the annual growth rates of the S&P 500 index. This study demonstrates the estimator’s effectiveness through both analytical derivation and empirical testing, offering a valuable tool for analysis
Student Educational Loans and Life-Stage Milestones
No full textThe cost of college education increased by 25 percent since 2008 while student debt increased by over 100 percent for the same period and stands at $1.727 trillion representing over nine percent of household debt. This paper uses a survey to assess the impact of student loans on major life-defining decisions by students in a private university. The results indicate that educational loans have negative effects on savings for retirement, wealth creation, career choices, and life milestones like homeownership and starting a family. Moreover, the financial burden of the loans leads to stress and anxiety about future financial stability
A Dynamic Queuing System: Interactive Spreadsheets and Data Analytics
No full textQueuing theory is an important field of Operations Research with wide applications in the service industry as well as in healthcare settings. This paper is motivated by a recent visit to a local DMV (Department of Motor Vehicles) office and upon observing the queuing system they use at that office. In this paper, we create interactive spreadsheets of a smaller and a modified version of such a dynamic queuing system. We discuss how our proposed system has additional features and provide future directions to make our system superior and efficient
Does the Establishment of Sustainability Committees Reduce Carbon Emissions? Evidence From Taiwan
No full textThis study explores the impact of sustainability committees and their composition on corporate carbon emissions and reductions. Analyzing data from 983 observations between 2015 and 2020, the research finds that the mere establishment of a sustainability committee does not significantly reduce carbon emissions. Interestingly, contrary to initial hypotheses, the number of female members and the proportion of experts on the committee are associated with higher carbon emissions. Firm size, R&D expenditure, financial leverage, and profitability significantly influence carbon emissions. Larger firms and those with higher R&D investments tend to emit more carbon, although R&D positively impacts emission reductions over time
Is Constructive Discharge a Metaphor for a “Boy Named Sue”? The Remedial Role of Psychological Safety When Leadership Is Toxic
No full textThis paper uses the metaphor of “A Boy Named Sue” to explore resilience and conflict resolution within the workplace, focusing on how toxic leaders sabotage employees. It delves into the practice of constructive discharge, where leaders, instead of directly addressing performance issues, create hostile environments, pushing employees to resign. We examine how leaders gatekeep and undermine employees’ inputs to induce resignations without explicit dismissal. The literature shows that toxic leaders sabotage environments, create ethical dilemmas, power imbalances, and organizational dysfunction. Our review of the literature provides methods to mitigate destructive leadership practices, helping managers use psychological safety measures to foster more inclusive and supportive workplace environments. We present six recommended corrective actions managers can take to reduce the harm caused by toxic leaders
An Analysis of Mindset Strategies in Economics Courses
No full textThis paper examines the fixed and growth mindset theories using students from a U.S. university's economics courses. We utilized two groups for this study: one group served as the control and received no growth mindset interventions. In contrast, the other group was subjected to growth mindset interventions. We did not find a significant difference in success rates between the two groups. This finding is inconsistent with previous studies that primarily involved K-12 students as participants. Our results suggest that as individuals gradually enter adulthood, they are more likely to hold fixed mindsets rather than growth mindsets
The Standardized Amphora: Cornerstone of Logistics Management in the Roman Empire
No full textThe role of amphorae in the trade and economic integration of the Roman Empire has been widely studied in economic history. These standardized vessels facilitated the transport of wheat, beer, and olive oil across provinces, supported by an efficient logistical infrastructure of delivery methods and warehouses. Much like the 20th-century shipping container, amphorae simplified handling and reduced costs. By drawing historical parallels, the author highlights how ancient logistical innovations inform contemporary supply chain management, as challenges in tracking, flow optimization, and reliability persist. Exploring historical solutions offers fresh perspectives for strategy research, suggesting that two millennia-old practices can inspire modern decision-making. Ultimately, this article urges researchers and practitioners to view history as a source of insight for addressing today’s supply chain challenges. Examining ancient logistics may reveal sustainable and effective options that foster resilience and adaptability in an ever-changing global market. Understanding past innovations can help develop strategies to mitigate contemporary supply chain disruptions and enhance long-term efficiency
Developing Leaders: Just Don’t Forget About the Followers!
No full textPrior research has presented the positive effects of leadership training programs, but the knowledge of how these types of programs affect organizational followers is limited. Here, we expand on conclusions from a study that explored how organizational followers perceive leadership change and present a practical guide for organizations that use leader rotations as a leadership development strategy. This practical guide is built on four distinct themes offered by the organizational follower: leader expectations and engagement, organizational culture, communication, and consistency. Our findings reveal how the organizational follower perceives leadership change while offering insight into how to combat this practice's perceived negative influence on the followers within an organization. By acknowledging the advice given here, the global organization may reduce the adverse effects the organizational followers feel when subjected to frequent leader changes while still developing their future leaders' skills
Examining the Volunteer Income Tax Assistance (VITA) Program: Navigating Challenges and Embracing Opportunities
No full textThe IRS Volunteer Income Tax Assistance (VITA) program offers free tax preparation services to eligible individuals and practical experience for accounting students. While beneficial, sustaining it within higher education faces challenges. Prior research on VITA has largely centered on student experiences; this study expands the scope by gathering insights from VITA site partners, coordinators, and experienced reviewers. It identifies the critical challenges such as a shortage of qualified volunteers, inadequate training, deficient computer skills among volunteers, scheduling conflicts, funding limitations, and suboptimal work environments. It highlights the program’s advantages and difficulties, providing insights for improving tax policy and accounting education
The Impact of the Country of Origin on the Underpricing of ADR IPO in the U.S. Equity Markets
No full textThis study examines the impact of the country of origin on the underpricing of American Depositary Receipts (ADRs) Initial Public Offerings (IPOs) in the U.S. equity markets from 2003 to 2023. Analyzing 161 ADR IPOs from 28 countries, the research finds that ADRs from countries with higher country risk premiums are associated with lower underpricing. GDP correlation and Rule of Law difference have no significant impact on underpricing, whereas longer lock-up periods correlate with higher underpricing, signaling higher quality. Countries such as China, the UK, Ireland, Germany, Israel, and Mexico exhibit high underpricing, while Japan, South Korea, and Singapore show low or negative underpricing. The study concluded that investors are willing to pay more for better protection against financial risk but will not pay more for diversification potential