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This study on smartphone security behaviors and practices is a continuation of the work in Jones and Chin (2015), where results of a 2011 student survey at a regional comprehensive university were compared to results from a 2014 survey at the same institution. That study found that students continued to be lax in their mobile security practices. In December 2019, we again surveyed undergraduate business students to determine their current level of awareness, attitudes, and security-related practices. In this current study, we compare and contrast the results of our 2019 survey to those from our 2014 administration of the same survey instrument (Jones & Chin, 2015).Our findings help us to clearly identify the specific areas where security behaviors have improved and pinpoint those areas where necessary precautions are still lacking. We believe that our results will prove useful in developing educational programs and in providing training on proper smartphone security protocols.

This research focuses on the performance (as measured by exam grades) of students in a section of Accounting Principles taught face to face (traditional delivery) versus one section of the same class taught in an online format versus two sections of the same course taught in a hybrid format. The distinction of this research is that the students in the hybrid sections did all their work (including online exams) in My Accounting Lab the same as students in the online class. The only difference is that the hybrid students were able to meet with the instructor twice a week during the semester to ask questions about their My Accounting Lab assignments and benefit from having some of the assignments explained in detail. The students in the online section could only submit questions electronically through a My Accounting Lab link or through university email. The face-to-face (traditional delivery) class did homework and chapter multiple-choice quizzes on My Accounting Lab but took all their exams in class and had the opportunity to see and hear instructor lectures on each of the covered topics.

In 2019, the number of smartphone users in the United States was estimated to be over 266 million, or 81% of the population. While smartphones, combined with a plethora of apps that are readily available, have become wholly integrated into our daily lives, they embody a multitude of risks for consumers. The purpose of this study is to assess smartphone security practices among undergraduate business students at a regional public university. In December 2019, a survey focusing on security-related practices was administered to students in multiple business classes at the university. The results of the survey show that students exhibit a high degree of care on some measures of security, but they are rather lax in other areas. Males exhibit evidence of some more risky behaviors than their female counterparts. Those who have lost their phones in the past are more likely to be familiar with some disaster preparedness phone features and they are more likely to insure their smartphones.

The purpose of this paper is to examine the financial performance of retail firms through the use of financial ratio analysis in the form of a modified Du Pont model and to identify the drivers of financial success under alternative business strategies. Firms in the retail industry are categorized according to their high/low relative net operating income to sales and asset turnover ratios. Firms with high relative net operating income to sales and low relative asset turnover are assumed to be pursuing a differentiation strategy and those with high relative asset turnover and low relative net operating income to sales are assumed to be pursuing a cost leadership strategy. Return on net operating assets is utilized as a performance variable. Prior research suggests that a firm could, in theory, perform well following either strategy. However, the findings of this research suggest that retail firms pursuing a differentiation strategy are more likely to achieve a higher return on net operating assets than those firms pursuing a cost leadership strategy. This paper will be of interest to members of the Academy whose teaching, scholarship, and business engagement activities include the analysis of businesses using financial statement information extracted from investment services., INTRODUCTION The Du Pont model is a timeless and elegant model of financial analysis that has been used by analysts and educators for almost a century. Most academic or professional [...]

CASE DESCRIPTION The primary subject matter of this case concerns managerial accounting cost behavior concepts. The case has a difficulty level of five, appropriate for first year graduate students. The [...]

ABSTRACT The authors of this article explore the construct of employee engagement, which has received considerable press recently in management literature and practice. Our research explores questions concerning how the [...]

ABSTRACT This study examines the impact of brand value on the representational faithfulness of balance sheets. The results of this research reveal that brand value is significant in explaining variations [...]

ABSTRACT Some accountants are becoming increasingly concerned over what many users of financial information perceive as the growing gap between the actual assets of business enterprises and the assets reported [...]

ABSTRACT This paper examines the effects of the Tax Reform Act of 1986 (TRA86) on the relationship between corporate taxes and ability to pay taxes using two dimensions of tax [...]

This research found that positive corporate reputation ratings will lead to higher price earning ratios. This finding suggest that companies that work to improve their reputation will reap the benefits of a 'reputation stock price premium' that will, in turn, help to achieve the goal of maximizing shareholder wealth., INTRODUCTION The price earnings ratio has long been used as an investment analyst's tool to assess earnings growth potential and investment risks. Studies by Beaver and Morse (1978) and Zarowin [...]

The premise of this study is that a good reputation serves as an intangible asset which can help protect the organization in times of corporate crises. Using data from the stock market crashes in 1987, 1989, and 1996, we examined whether companies with better reputations, as measured by Fortune's annual ratings of America's largest corporations, suffered less severe declines in market value. Variables in the model include reputation rating, Standard and Poor's stock grade, industry group, and change in stock price. Results show that when the market takes a sudden, unexpected downturn, the stock prices of companies with better reputations drop less than those of companies not favored with such positive standing. This suggests good corporate reputations do provide a reservoir of goodwill which buffers companies from market decline in times of economic turmoil, emphasizing the importance of reputation management., INTRODUCTION Like individuals, organizations are identified in part by the value of their good name. There is growing recognition in the business community that managerial considerations of reputation are no [...]

The need exists for a 'tool' which will permit the investor to combine the different types of investments in such a way as to minimize investment risk and maximize investment returns while satisfying individual preferences. This research suggests that the Special Constrained Multiparametric Linear Program (SCMLP) is superior to other approaches to the portfolio selection process when the individual preferences of investors extend beyond the dimple risk to total return tradeoff. The unique feature of the SCMLP model that allows for a single ranking of individual preferences versus the necessity of assigning absolute weights is highlighted., INTRODUCTION Individual investors who are faced with portfolio selection decisions may choose from diversification techniques which range from the most simple and naive forms to more highly complex schemes requiring [...]

This article presents an alternative model for analyzing overhead variances based on a vertical approach. As illustrated, this model uses a highly structured approach to calculating overhead variances which makes the calculations easier for students to remember. In addition, this approach enables students to more clearly determine the favorable or unfavorable nature of the variances as well as identifying the relationships between the two-way, three-way, and fourway analyses., INTRODUCTION Variance analysis has traditionally been among the more difficult topics for cost and managerial students to comprehend. Various methods have been suggested for presenting this material in a manner [...]

PET hypoxia imaging can assess tissue viability in acute ischemic stroke (AIS). [18F]FMISO is an established tracer but requires substantial accumulation time, limiting its use in hyperacute AIS. [64Cu]CuATSM requires less accumulation time and has shown promise as a hypoxia tracer. We compared these tracers in a M2-occlusion model (M2CAO) with preserved collateral blood flow. Rats underwent M2CAO and [18F]FMISO (n = 12) or [64Cu]CuATSM (n = 6) examinations. [64Cu]CuATSM animals were also examined with MRI. Pimonidazole was used as a surrogate for [18F]FMISO in an immunofluorescence analysis employed to profile levels of hypoxia in neurons (NeuN) and astrocytes (GFAP). There was increased [18F]FMISO uptake in the M2CAO cortex. No increase in [64Cu]CuATSM activity was found. The pimonidazole intensity of neurons and astrocytes was increased in hypoxic regions. The pimonidazole intensity ratio was higher in neurons than in astrocytes. In the majority of animals, immunofluorescence revealed a loss of astrocytes within the core of regions with increased pimonidazole uptake. We conclude that [18F]FMISO is superior to [64Cu]CuATSM in detecting hypoxia in AIS, consistent with an earlier study. [18F]FMISO may provide efficient diagnostic imaging beyond the hyperacute phase. Results do not provide encouragement for the use of [64Cu]CuATSM in experimental AIS. [ABSTRACT FROM AUTHOR]

This paper tests whether there is a systematic relationship between stock price reactions to publicly announced hazardous waste mismanagement lawsuits and the financial treatment of those suits. The primary assumption of the study is that market is sufficiently efficient to estimate the impact of the lawsuit on firm value. In this study, it is assumed that market can evaluate the probability of firms losing suits, expected penalties and clean-up-costs, loss of goodwill, the potential for subsequent damage suits, environmental insurance coverage and the like. Two primary laws regulating waste disposal and clean up are the Resource Conservation and Recovery Act and the Comprehensive Environmental Response Compensation and Liability Act. Both these acts establish strict and several liability. Firms attempting to decide whether to disclose a hazardous waste lawsuit face conflicting incentives. In general, firms will disclose suits if disclosure will reduce the present value of future cash flows.

This study investigates the correlation of students' learning styles with instructional delivery methods in a hybrid environment and examines the influence of learning styles on student performance under the traditional and online assessment strategies. This study uses data gathered from the Perceptual Modality Preference Survey and student examination scores in an Intermediate Accounting II course. Partitioning the sample by instructional style (teacher- versus student-centric) shows that student test scores are influenced by the learning environment in a statistically significant manner. [ABSTRACT FROM AUTHOR]