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    607 research outputs found

    Improving The Format of Financial Tables

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    This paper empirically examines the effects of information format on human judgment accuracy. The theoretical framework is based on the lens model of human judgment (Brunswick, 1952). An experimental design is used to test for differences in human judgment accuracy in a bond rating task. The results indicate that the use of certain table simplification techniques does not improve decision accuracy

    COMPETENCES DESIRED BY EMPLOYERS OF HUMAN RESOURCES MANAGEMENT IN LOUISIANA: IMPLICATIONS FOR IMPROVING ELECTRONIC RESUMES FOR JOB SEEKERS

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    A resume is a medium that summarizes job seekers’ competences, and it is the first item that captures an employers’ attention. Since most employers are using employment-related online search engines, to be matched with qualified applicants, resumes should contain keywords that are related to job descriptions. I analyzed descriptions of 1,059 human resources jobs advertised on indeed.com by employers located in Alexandria, Baton Rouge, Lafayette, Monroe, New Orleans, and Shreveportthe main metropolitan cities in Louisiana. I used different data exploratory and visualization techniques to summarize the data and then applied latent semantic analysis (LSA) to extract vocabularies that employers use to highlight the required competencies of a prospective employee. Application of Microsoft Office tools and experience in working in a business-oriented environment were respectively important hard and soft skills wanted by most employers. Resumes that highlight these skills are likely to be matched with advertised jobs and therefore increases the likelihood for job interviews

    Indigenous Peoples’ and Other Stakeholder Reaction to an Unacceptable Proposed Corporate Investment: The Northern Gateway Oil Pipeline Project

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    The economic consequences of a First Nations response to Enbridge and the voicing of concerns over the violation of human rights resulting from the proposed Northern Gateway pipeline are examined. Despite overwhelming opposition and contrary to indigenous rights, the proposed pipeline was to cross more than 50 territories claimed by First Nations. The pipeline would transverse through unique ecosystems that are home to endangered species, and tankers would travel through one of the largest undeveloped temperate rainforests in the world. Given Enbridge’s history with oil spills and environmental violations, potential future oil spills are a serious concern. Because of these concerns, stakeholders have engaged in historical displays of activism. This study examines the unprecedented termination of this project given pressure from Enbridge’s stakeholders and, in particular, the Indigenous peoples involved. The economic consequences of stakeholder activism events during a seven-year period are analyzed for abnormal stock returns (AAR) around announcement dates using the Fama and French (1993) three-factor model. The results indicate that the market reacts negatively to human rights violation risk and environmental risk. The study provides evidence that the market factors these risks into its investment decisions, providing the impetus for accounting standard setters to mandate human rights violation and environmental risk disclosures. Furthermore, this study contributes to the evolving and emerging global business norms, regulatory requirements, and worldwide accounting reporting standards in terms of disclosing and accounting for indigenous rights violations and environmental risk

    Central Bank Independence: An Examination of Monetary and Economic Stability through Ordinary and Extraordinary Times

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    The idea of central bank independence (CBI) has been widely accepted over the last several decades by many countries around the world, both developed and developing. As such, many countries around the world granted autonomy to their central banks during the 1980s and 1990s. Although the majority of past studies have primarily examined the impact of central bank independence on inflation, there is only now sufficient date to empirically determine whether many of these claims are true. This study examines central bank independence over the long-term (1960 to 2015) to determine to what extent central bank independence has helped to ameliorate not only inflation, but interest rates and unemployment in Latin America, Asia, and selected developed countries

    The Additional Burden of the Bank Security Act on Community Banks in States with Casinos

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    Deeply embedded compliance costs are difficult to account. We modeled non-interest expenses using all U.S. community banks and found the 2001 USA Patriot Act increased the compliance burdens, but particularly for banks with casinos in their state. Changes in policy pertaining to the Bank Secrecy Act include Congress modernizing the BSA provisions because the rules leave excessive room for interpretation and subjectivity across examiners and courts. Additionally, a publication showing the effectiveness of BSA reporting could benefit bankers and help make compliance more cost efficient

    An Analysis of How an Inquiry-Based Professional Development Informed the Instructional Practices of Science Teachers

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    This study explored how Project MISE, an inquiry-based professional development, impacted the instructional practices of science teachers. A qualitative research design was used for this study to collect data from ten Project MISE participants. The significant findings that emerged are presented as themes supported by the participants’ voices. These participants explained how Project MISE informed their instructional practices, which uncovered the emergence of the following themes: hands-on teaching and learning, the 5E instructional model, student-centered classrooms, changes in teaching style, and formative assessment. The participants provided compelling evidence that Project MISE had a profound impact on their instructional practices, thus, informing the necessary conditions for an effective inquiry-based professional development

    Introduction to Sociology

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    Introduction to Sociology adheres to the scope and sequence of a typical, one-semester introductory sociology course. It offers comprehensive coverage of core concepts, foundational scholars, and emerging theories. The textbook presents section reviews with rich questions, discussions that help students apply their knowledge, and features that draw learners into the discipline in meaningful ways. Pressbooks textbook MoodleNet Canvas Common

    Analysis of the Comovement of Unemployment in Midwestern States

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    The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results

    Do Fortune 50 Companies Have Compelling Mission Statements? We will let you decide!

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    The purpose of this study is to present a background that describes and explains organizational mission statements. From a design standpoint, the corporations selected, via the Internet, were listed on the 2019 Fortune 500 list. Of that list, we specifically looked at all the revenues, net profits (i.e., shown in percent), and mission statement word counts of the Fortune 50 companies—for 2019. We also looked at the mission statement word counts for all Fortune 500 companies who had a net profit, shown in percent, of equal to or greater than the top performing Fortune 10 companies—for 2019. Our findings showed that the top 10 of the Fortune 50 companies (i.e., as determined by net profit, shown in percent), have, on average, lower mission statement word counts than the rest of the Fortune 40 firms. These same 10 companies, have, on average, lower mission statement word counts than the other 39 Fortune 500 companies (i.e., who had a net profit, shown in percent, of equal to or greater than the top performing Fortune 10 companies—for 2019). We believe that the mission statement is an important tool for every organization. It should play a significant role in the operation of any business. A well-crafted mission statement can provide the focus and motivation you need to take your business to the next level. It should be easy to remember and it should inspire and motivate everyone

    Cohesive Top Management: The Role of Diversity and Human

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    Objective: In the context of family firms, this research endeavors to establish human capital as an antecedent of top management team transactive memory systems and examine the deleterious effects of non-family managers on that team. Additionally, the interaction of non-family managers and human capital on the top management team transactive memory system is considered. Methodology: Primary data were collected from 151 executives at Automobile and Motorcycle dealers. Linear regression analysis was utilized to test the hypothesized relationships. Findings: Human capital is an important antecedent to the development of transactive memory systems in family firms. Non-family managers’ participation in the top management teams reduces the ability of top managers to specialize, view other team members as credible, and effectively coordinate their actions. When family managers possess high levels of human capital, the negative relationship between non-family managers and the top management team’s transactive memory system is attenuated. Originality: This research fills a void by identifying the importance of transactive memory systems in family firms. Moreover, the findings bridge an important gap between the transactive memory system and top management team demography literatures. The findings herein are amongst the earliest to examine transactive memory systems in top management teams and establish the consequences of non-family managers in family firms. Family firms can overcome the liabilities of non-family managers by avoiding nepotism and promoting or hiring the most talented managers. Limitations: To reduce background noise, the sample is limited to two industries in a single geographic area. Practical Implications: As family firms grow, increasing participation of non-family managers will be required. Firms should be aware of the deleterious effect of non-family managers’ participation in the top management team. To avoid negative consequences of non-family managers, the firm must identify mechanisms, including nepotism avoidance and hiring the most talented managers, to harness the benefits of the diverse top management team

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