Business Commons^™

Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci

School of Public Service Faculty Publications

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …

Relational Exchange In Nonprofits: The Role Of Identity Saliency And Relationship Satisfaction, Jennifer Anne Taylor

School of Public Service Theses & Dissertations

Research and practice in nonprofit fundraising has increasingly been focused on the benefits of relational exchange. This dissertation examines relationships between donors and nonprofit organizations and their impact on the charitable giving levels using identity salience and relationship satisfaction as key mediators of nonprofit relational exchange. Previous research has shown that there are a plethora of charitable giving motivations that contribute to supportive behaviors in the nonprofit context; however, this research does not provide a comprehensive understanding of the intervening variables. This study modified previous studies by introducing relationship satisfaction in addition to identity saliency, as mediating constructs. Results confirm …

An Analysis Of Factors Affecting The Effective Use Of Knowledge Management In Counter Improvised Explosive Device (C-Ied) Operations, Umit Gencer

Engineering Management & Systems Engineering Theses & Dissertations

This dissertation investigates factors that influence effective use of Knowledge Management (KM) in Counter Improvised Explosive Device (C-IED) operations in the military.

The study suggests that effective KM program is determined by the interaction of three organizational capabilities: knowledge infrastructure, knowledge process, and leadership orientation.

A self-administrated survey was conducted on 300 NATO staff officers who have served in C-IED environments. A structural equation modeling technique was used to test a set of hypotheses using 118 completed responses collected from the survey.

The results suggest that out of the 11 constructs within the model; two are rated as 'attribute needs …

Effective Popular Financial Reports: The Citizen Perspective, Juita-Elena (Wie) Yusuf, Meagan M. Jordan

School of Public Service Faculty Publications

The article presents a study that investigates the views of citizens on the efficiency of financial reports in the U.S. Researchers did a survey to discern the perspectives of respondents about the effectiveness of the said reports in informing other individuals about government finances. Moreover, results reveal that 80% of respondents believed that the reports are effective. [Associates Programs Source, EbscoHost database]

How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell

School of Public Service Faculty Publications

The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA's effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA's effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) …

More Than A One-Trick Pony: Exploring The Contours Of A Multi-Sector Covener, Madeleine W. Mcnamara, John C. Morris

School of Public Service Faculty Publications

Today's managers must find ways to identify and sustain productive relationships within multi-sector collaborative arrangements. This paper explores empirically the activities of a convener based on tasks identified by Agranoff and McGuire (2001) and applies this framework to the case of Virginia's Coastal Zone Management Program (VCZMP). We find that the convener displays characteristics described by Agranoff and McGuire, as well as characteristics of traditional hierarchical managers. This research suggests that both sets of skills are necessary for effective multi-sector collaborative governance.

Identification And Implementation Of Patterns Towards A Model Of Environmental Sustainability, S. Jimmy Gandhi, Santiago Perez, Danial Rushton, Robert Cloutier, Ipek Bozkurt, C. Ariel Pinto

Engineering Management & Systems Engineering Faculty Publications

Much like the Quality Revolution did in the 1980's, corporate sustainability has the potential to drive significant changes in the processes and structure of various organizations in the coming decade. With a rapidly growing global population and an ever increasing global demand for resources (Population-Resource-Center, 2012). Sustainability has emerged as one of the primary challenges that organizations will have to deal with in the 21st century. An increasing realization among business executives that profitability by itself is not enough as a measure of success is also driving the increased adoption of sustainable practices in the corporate world (Lowitt and Grimsley, …

Agile Knowledge Management: A Review, Reconceptualization, And Extension To Military Applications, Dogan Ozturk, Rafael E. Landaeta, Resit Unal, Cesar Ariel Pinto, Gokay Sursal

Engineering Management & Systems Engineering Faculty Publications

This study contributes to the literature by integrating agility in knowledge management (KM) operations, especially in military environments via major findings of (a) introducing a new approach to KM with integration of 'agility'; (b) articulating the application of an enhanced process of Agile Knowledge Management (AKM) across the military. The purpose of the study is to explore the conceptual background of agility in KM, re-conceptualize it and extend it to military applications with a special focus on counterinsurgency (COIN). An initial qualitative exploration of agility in KM was performed. Three different concepts and their interrelationships were analyzed: (a) KM, (b) …