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Bidding to Host the 2024 Summer Olympic Games: Continuing Issues or a Turning Point?
Get PDFSince 1896, when Athens held the first edition of the Modern-era Summer Olympic Games, one of the distinctive features of these sporting events has always been the willingness of a major urban city to host the events. After three of the five official candidates bidding to host the 2024 version of the Summer Olympic Games withdrew their applications, it raised serious questions about the efficacy of the policies and practices governing the bidding process. An institutional theory perspective is used here to analyze this situation and the organizers’ response. Managerial and theoretical implications are discussed
Fintechs and Banking: A Note on Neobank Risks
Get PDFThe fintech industry has made rapid inroads into banking in the last several years. Pundits tout that it will improve efficiencies while giving consumers broader choices in developing their banking portfolios. Others posit that it will erode bank profitability and that its success is tied to monetary policy. Our research focuses on an overlooked aspect of fintech: neobanks, sometimes called a challenger bank, that allow customer access to apps and software that streamline online and mobile banking. This paper will cover a brief history of fintechs, fintech advantages, and finally, discuss some of the risks of neobanking
Evaluating Technical Trading Strategies in US Stocks: Insights From Data-Snooping Test
Get PDFOur comprehensive evaluation examines the in-sample and out-of-sample effectiveness of technical trading strategies for Apple Computer Inc (AAPL), Microsoft Corp (MSFT), and Nvidia Corp (NVDA) over the period from January 2000 to December 2022. Utilizing advanced methods such as reality checks and stepwise tests, we address the potential data-snooping bias—a scenario where apparently profitable strategies might arise by chance rather than through genuine predictive accuracy. Despite rigorous analytical techniques, our findings indicate an inability to identify any technical trading strategies that yield consistent profits in both the in-sample and out-of-sample periods. Further analysis, with a specific cutoff established in February 2016 and incorporating corrections for data snooping, consistently demonstrates the unprofitability of these strategies. This highlights a significant challenge in financial markets: the intrinsic difficulty in identifying technical trading strategies that can consistently produce profitable outcomes over time. Our conclusions underscore the complexities inherent in technical analysis and the substantial obstacles in deriving actionable insights for stock market trading based on technical trading frameworks
Audit or Tax? Using Personal-Environment Fit to Help Choose a Public Accounting Career Path
No full textChoosing between audit and tax is a critical early-career decision for aspiring public accountants, often made with limited knowledge and experience. This paper explores how personality traits influence job satisfaction and career fit in audit versus tax, using three established psychological frameworks: the Hurtt Skepticism Scale, the Myers-Briggs Type Indicator (MBTI), and the five-factor model (FFM). By aligning personality traits with professional demands, this study highlights how a better person-environment fit can enhance job satisfaction, performance, and retention in public accounting. Future empirical research is proposed to validate these theoretical findings
New Recommendation Agent to Identify Innovators Utilizing User-Generated Content
No full textConsumers who shop online are overwhelmed by the unlimited choices and options presented to them. Companies use different recommendation systems (agents), such as collaborative filtering that processes large volumes of data, to provide personalized and relevant recommendations for their customers to alleviate this problem. This paper explores a novel recommendation system that identifies consumers’ unique unobserved preferences by utilizing user-generated content (UGC), such as social tags or bookmarks. We propose better metrics and algorithms that can be used as recommendation agents for a successful new product campaign; our proposed method outperforms current popular recommendation algorithms (RA)
Artificial Intelligence Structuration in Machine Learning
No full textThis research adopts a social construction perspective, utilizing Structuration Theory to explore the reciprocal interactions between data and algorithms. We propose an Artificial Intelligent Structuration framework for machine learning forecasting, which comprises three structural layers: the inference layer for the signification of data, the reference layer for the domination by algorithms, and the meta layer for the legitimation for insights. The proposed framework is demonstrated through a case study on hotel rate predictions. Empirical results indicate that integrating machine learning models within the meta layer significantly enhances prediction accuracy. This approach underscores the potential of structured interactions between data and algorithms to improve forecasting outcomes in business applications
Engaging Employees Through Corporate Social Responsibility Programs Aligning Corporate Social Responsibility and Employee Engagement
No full textThe message is clear: people want to work for organizations where they feel they are engaged and learning. Recently, Benevity in Canada stated, "Today’s employees are expecting a greater sense of purpose in the workplace. In fact, 83% of Millennials say they would be more loyal to their employer when they feel they can make a difference on social and environmental issues at work." Companies that engage in social and environmental stewardship also benefit from employees who are more aware and involved.
Once the Corporate Social Responsibility (CSR) strategy and programs have been defined, how do you ensure your communications strategy, plan, and actions are aligned and will help deliver the desired results to get employees interested and engaged?
An online survey with 100 respondents in Canada demonstrated a clear shift from years ago where current applicants now research a company’s CSR information when applying there. And once working inside the organization, employees notice CSR initiatives and want to get involved
Self-Reported Cognitive Effects of AI Applications on Learning
No full textThe purpose of this article is to assess whether cognitive abilities of college-level learners have been impacted, positively or negatively, by their use of AI tools. An 18-questions survey was administered at a U.S. public polytechnic university with 161 respondents, with the goal of measuring changes learners have noticed in their learning behavior and cognitive functioning since they started using AI tools in their coursework. Three separate one-sample t-tests were conducted and showed significant effect for cognitive skill erosion: t(160)=10.816, p<0.05, Cohen’s D=0.852; Memorization issues: t(160)=6.7, p<0.05, Cohen’s D=0.52; and Lack of in-depth understanding: t(160)=9.6, p<0.05, Cohen’s D=0.76. However, 85.7% said that motivation to do coursework hasn’t declined since they started using AI, and 74.5% agree that AI has an overall positive effect on their learning. Roughly equal number of participants feel they are becoming dependent on AI (48.5% yes and 51.5% no). Given the results, it is reasonable to conclude, at this time, that AI usage in college coursework can have significant consequences on the cognitive abilities of learners
Immersive Technologies for Special Students in Higher Education: A Systematic Literature Review
No full textIn recent years, immersive technologies like Augmented Reality (AR) and Virtual Reality (VR) have garnered considerable attention for their potential to revolutionize educational practices, particularly in higher education. This study delves into the transformative capacity of AR and VR in enhancing learning experiences specifically for special students within higher education contexts. Employing a systematic literature review methodology, the research synthesizes existing studies focused on using AR and VR technologies in higher education, with a particular emphasis on special education. The findings underscore the significant potential of AR and VR to promote inclusive education and equity within higher education settings. These technologies offer tailored learning experiences that cater to the diverse needs of special students, ultimately enhancing comprehension and engagement through immersive and interactive environments. Moving forward, the study suggests several future research directions, including the need for empirical studies to assess the effectiveness of immersive technologies in supporting special students’ learning outcomes
Contribution of the Waste Management on Job Creation and Anthropo-Social Circular Economy
No full textWaste management remains a global challenge, particularly in Rwanda’s rural areas, where inadequate systems lead to environmental degradation, health risks, and economic losses. This study focused on improving waste management in Byumba through Gicumbi Agriculture Production Market (GAPM) Ltd. Data was collected from 14 GAPM staff and beneficiaries using questionnaires and analyzed both quantitatively and qualitatively. Findings revealed that GAPM Ltd employs various waste management techniques, including landfill (100%), re-use (100%), recycling (100%), disposal (71.2%), composting (64.3%), and recovery (57.1%). These methods contribute to a circular economy by creating jobs (100%), protecting the environment (100%), conserving resources (85.7%), improving social well-being and health (78.6%), generating economic benefits (71.4%), and fostering community engagement (57.1%). The study confirms that GAPM Ltd’s waste management strategies significantly enhance sustainability. It recommends that the government strengthen awareness campaigns to educate communities on proper waste management and its crucial role in socio-economic development, ensuring long-term environmental protection and economic growth in rural areas