Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

93,685 Full-Text Articles 64,368 Authors 48,994,597 Downloads 401 Institutions

All Articles in Business

Faceted Search

93,685 full-text articles. Page 2607 of 2678.

Buyer Perceptions Of Supply Disruption Risk: A Behavioral View And Empirical Assessment, Scott C. Ellis, Raymond M. Henry, Jeff Shockley 2010 Clemson University

Buyer Perceptions Of Supply Disruption Risk: A Behavioral View And Empirical Assessment, Scott C. Ellis, Raymond M. Henry, Jeff Shockley

Business Faculty Publications

As supply chains become more complex, firms face increasing risks of supply disruptions. The process through which buyers make decisions in the face of these risks, however, has not been explored. Despite research highlighting the importance of behavioral approaches to risk, there is limited research that applies these views of risk in the supply chain literature. This paper addresses this gap by drawing on behavioral risk theory to investigate the causal relationships amongst situation, representations of risk, and decision-making within the purchasing domain. We operationalize and explore the relationship between three representations of supply disruption risk: magnitude of supply disruption ...


The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert 2010 Cleveland State University

The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert

Business Faculty Publications

In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course plan. The course incorporates the online e-IFRS created by the International Accounting Standards Board (IASB), e-Learning IFRS Modules from the global accounting firm of Deloitte and IFRS Expert online videos and webcasts from corporate and various institutional and academic institutions. The pedagogical techniques described herein are also applicable to ...


Absorptive Capacity And Failed Cross Border M&A, Ping Deng 2010 Cleveland State University

Absorptive Capacity And Failed Cross Border M&A, Ping Deng

Business Faculty Publications

Purpose – Chinese companies are increasingly using cross-border mergers and acquisitions (M&A) to source knowledge or strategic assets. For many, global acquisitions have proven to be highly problematic and value-destroying. The purpose of this paper is to address this critical acquisition failure issue from an absorptive capacity perspective. Design/methodology/approach – Guided by the framework that focuses on how acquiring a firm's weak absorptive capacity damages its ability to assimilate, integrate and apply external new knowledge, one high-profile Chinese failed acquisition: TCL acquisition of France's Thomson's TV business in 2004 is analyzed empirically. Findings – Acquisition performance of ...


Improving Training Impact Through Effective Follow-Up: Techniques And Their Application, Harry J. Martin 2010 Cleveland State University

Improving Training Impact Through Effective Follow-Up: Techniques And Their Application, Harry J. Martin

Business Faculty Publications

PURPOSE: This paper aims to describe a variety of cost-effective methods that employers can use to support training activities and promote the transfer of skills and knowledge to the workplace. These techniques work to positively impact the workplace environment through peer and supervisory support. DESIGN/METHODOLOGY/APPROACH: The application of action plans, performance assessment, peer meetings, supervisory consultations, and technical support is illustrated in two case examples. Findings - Follow-up activities resulted in improved transfer and had positive quantitative and qualitative effects on operations and firm performance. PRACTICAL IMPLICATIONS: Billions of dollars are spent annually by organisations on employee training and ...


Gpa And Attribute Framing Effects: Are Better Students More Sensitive Or More Susceptible?, Ken Dunegan 2010 Cleveland State University

Gpa And Attribute Framing Effects: Are Better Students More Sensitive Or More Susceptible?, Ken Dunegan

Business Faculty Publications

Data from 2 studies show students differ in terms of how attribute framing alters perceptions and reactions in a decision-making episode. Using student GPA as a moderator, results from a role-play–decision-making exercise (Experiment 1) show perceptions and intended actions of higher GPA students were more strongly affected by attribute framing manipulations than were participants with lower GPAs. A second experiment helped explain these findings. Results from Experiment 2 suggest students with higher GPAs responded to the inferred meaning of framed messages; that is, they looked beyond the literal message to find the message intended.


The Potential Implications Of Web-Based Marketing Communications For Consumers’ Implicit And Explicit Brand Attitudes: A Call For Research, Sreedhar Madhavaram, Radha Appan 2010 Cleveland State University

The Potential Implications Of Web-Based Marketing Communications For Consumers’ Implicit And Explicit Brand Attitudes: A Call For Research, Sreedhar Madhavaram, Radha Appan

Business Faculty Publications

Two developments in the last two decades frame the importance of Web-based marketing communications for firms. First is the phenomenal growth of the Internet as a viable commerce and communication option and second is the clear shift in attitude research toward recognizing the pervasive role of automatic processes in almost all the social psychological processes. Therefore, this article discusses the potential implications of Web-based marketing communications for consumers' implicit and explicit attitudes. In doing so, first, this article reviews the emergence of research on implicit attitudes, distinguishes implicit attitudes from explicit attitudes, and discusses research on explicit and implicit attitudes ...


Workplace Climate And Peer Support And Determinants Of Training Transfer, Harry J. Martin 2010 Cleveland State University

Workplace Climate And Peer Support And Determinants Of Training Transfer, Harry J. Martin

Business Faculty Publications

Although billions of dollars are spent annually on training and development, much about the transfer processes is not well understood. This study investigated the interaction of workplace climate and peer support on the transfer of learning in a corporate field setting. Supervisor ratings of performance on several skill dimensions were obtained before and after training. Trainees in a division with a more favorable climate and those with greater peer support showed greater improvement. In addition, peer support mitigated the effects of a negative climate. Trainees with peer support in a negative climate achieved the same degree of transfer as trainees ...


Absorptive Capacity And A Failed Cross-Border M&A, Ping Deng 2010 Cleveland State University

Absorptive Capacity And A Failed Cross-Border M&A, Ping Deng

Business Faculty Publications

Purpose – Chinese companies are increasingly using cross-border mergers and acquisitions (M&A) to source knowledge or strategic assets. For many, global acquisitions have proven to be highly problematic and value-destroying. The purpose of this paper is to address this critical acquisition failure issue from an absorptive capacity perspective. Design/methodology/approach – Guided by the framework that focuses on how acquiring a firm’s weak absorptive capacity damages its ability to assimilate, integrate and apply external new knowledge, one high-profile Chinese failed acquisition: TCL acquisition of France’s Thomson’s TV business in 2004 is analyzed empirically. Findings – Acquisition performance of ...


The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt 2010 Northwestern University School of Law

The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt

Faculty Working Papers

This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.


Taxation And Gendered Citizenship, Nancy Staudt 2010 Northwestern University School of Law

Taxation And Gendered Citizenship, Nancy Staudt

Faculty Working Papers

This essay notes that the feminist tax policy theorists have made numerous important contributions to our understanding of tax policy's affect on women's lives and experiences. It argues that in doing so, the extant literature has also prioritized the idea of citizenship rights but has failed to acknowledge the importance of citizenship obligations and duties.


Taxing Housework, Nancy Staudt 2010 Northwestern University School of Law

Taxing Housework, Nancy Staudt

Faculty Working Papers

This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.


The Hidden Costs Of The Progressivity Debate, Nancy Staudt 2010 Northwestern University School of Law

The Hidden Costs Of The Progressivity Debate, Nancy Staudt

Faculty Working Papers

In this Article, I argue that.by reaching the agreement that the poor should have no tax liability, the contest over progressivity has centered improperly on the rights and responsibilities of relatively wealthy citizens. The wealthy are widely perceived to have valuable property that, if shared with society, will enable the smooth operation of the democratic state. At the same time, the wealthy are perceived to have liberty interests, which if violated, could lead to the ruin of the domestic economy

Although the debate over progressivity has lasted for more than a century, traditional tax theorists have limited their discussion ...


Tax Theory And "Mere Critique": A Reply To Professor Zelenak, Nancy Staudt 2010 Northwestern University School of Law

Tax Theory And "Mere Critique": A Reply To Professor Zelenak, Nancy Staudt

Faculty Working Papers

In this symposium essay, I briefly explore the usefulness of critical scholarship generally and then point to the manner in which this type of analysis can (and does) advance Professor Zelenak's aim of devising technical solutions to difficult policy problems. I then turn to Zelenak's critique of my article, "Taxing Housework." I argue that far from undermining my proposal to tax imputed income, Zelenak's work highlights several reasons for considering the proposal as an alternative to the existing tax structure. Importantly, I do not claim that taxing women's household labor is a perfect solution to the ...


The Theory And Practice Of Taxing Difference, Nancy Staudt 2010 Northwestern University School of Law

The Theory And Practice Of Taxing Difference, Nancy Staudt

Faculty Working Papers

This is a review essay that examines Professor Edward McCaffery's important book, "Taxing Women." It argues that while McCaffery provides a detailed and nuanced analysis of the feminist and economic issues, his work is problematic in several ways. First, it is not clear that the optimal theory of taxation leads to the policy reform he proposes-it may be both underinclusive and overinclusive. Second, even if McCaffery has identified a clear economic rationale for taxing married women at a lower rate than men and single women, feminists may object to this proposed tax structure on a number of grounds. Finally ...


Constitutional Politics And Balanced Budgets, Nancy Staudt 2010 Northwestern University School of Law

Constitutional Politics And Balanced Budgets, Nancy Staudt

Faculty Working Papers

Unbalanced budgets have sparked decades of debate among legislators, scholars, and the public at large. Although the controversy has abated somewhat in recent years, many continue to believe that Congress has a tendency to pursue a level of public debt that is both inefficient and unfair. Foremost among those who criticize the federal budgeting process are fiscal constitutionalists, a group of public choice scholars who believe the constitutional constraints are the only means by which the public will obtain protection from legislative fiscal irresponsibility. This article explores the public choice argument for a balanced budget amendment and argues that it ...


Taxation Without Representation, Nancy Staudt 2010 Northwestern University School of Law

Taxation Without Representation, Nancy Staudt

Faculty Working Papers

Poll taxes are unconstitutional and yet Americans continue to link political rights to economic status. When taxpayers claim, "We pay taxes and therefore should decide how public monies are spent," they claim a privileged position in society based on their monetary contributions to the state and federal fiscal position that, by implication, nontaxpaying Americans should not have. Not only do taxpayers claim they deserve special political privileges, but the law itself continues to couple political rights to taxpaying status in ways that legal scholars have largely left unexplored. This article examines a range of political benefits tied to the payment ...


A Macroeconomic Approach Of Foreign Direct Investment (Fdi) In Post-Castro Cuba, Orlando Raimundo Villaverde 2010 Nova Southeastern University

A Macroeconomic Approach Of Foreign Direct Investment (Fdi) In Post-Castro Cuba, Orlando Raimundo Villaverde

HCBE Theses and Dissertations

The Republic of Cuba has been experiencing economic fluctuations for at least the last 50 years due to endogenous and exogenous socio-economic and political conditions. Based on these factors, Cuba has lost market share and Foreign Direct Investment (FDI). This dissertation studied macro variables from 13 countries and tested their relationships with FDI to Cuba during the period of 1998 through 2008. The results showed that level of technology, GNI per capita, and human capital had significantly impacted FDI to Cuba. The result also determined that financial capital, energy and natural resources, transportation and communication, market type, environmental factors and ...


The Relationship Between Perceived Leadership Practices And Organizational Culture Within The Aerospace Industry, Bradley Michael McCain 2010 Nova Southeastern University

The Relationship Between Perceived Leadership Practices And Organizational Culture Within The Aerospace Industry, Bradley Michael Mccain

HCBE Theses and Dissertations

There is a common thread of leadership research that theorizes the dynamic between a leader's behavior and their followers is essential in encouraging employees to exceed expectations, thereby increasing organizational performance (Bass, 1985; Bennis & Thomas, 2002; Kouzes & Posner, 1987). Research indicates transformational leadership correlates well with organizational culture, but the number of empirical studies is few. Kouzes and Posner (2002) maintain that organizations create culture; therefore a leader's behavior can and does affect organizational performance. Schein (2004) maintains it is leadership's duty to step outside the organizational culture to initiate changes (by their behavior) when warranted.

The purpose of this study was to investigate the relationship between employee perceived leadership practices and organizational culture within the aerospace industry. The U.S. space shuttle operations prime contractor, United ...


Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil 2010 Adam Nalepka

Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil

Anna Ujwary-Gil

Obszary tematyczne obejmują: • organizacje komercyjne i niekomercyjne jako obiekt badań naukowych, • organizacje komercyjne i niekomercyjne w gospodarce rynkowej, • organizacje komercyjne i niekomercyjne w kreowaniu rozwoju regionalnego, • finansowe aspekty zarządzania organizacjami komercyjnymi i niekomercyjnymi.


Leveraging E-Learning In Organisations: Challenges, Benefits And Models For Adoption, Ugo C. Digwo 2010 SelectedWorks

Leveraging E-Learning In Organisations: Challenges, Benefits And Models For Adoption, Ugo C. Digwo

Ugo Digwo

Abstract This paper is an analytical review of the journey so far on e-Learning adoption by organisations, with a focus on identifying a model-based approach from existing research, and identifiable success factors. Every organisation needs to assess and identify where employee performance sits in their balanced scorecard in order to allocate sufficient resources, planning and strategy development for optimal success. This paper reviews the major trends in e-Learning for organisation while identifying critical elements that should be incorporated into every strategy framework or model developed. It discusses the need to adopt a pre-implementation analysis based on identifying organisational requirements, objectives ...


Digital Commons powered by bepress