Business Commons^™

A Model To Evaluate The Effect Of Organizational Adaptation, Holly A. H. Handley, Alexander H. Levis

Engineering Management & Systems Engineering Faculty Publications

When an organization’s output declines due to either internal changes or changes in its external environment, it needs to adapt. In order to evaluate the effectiveness of different adaptation strategies on organizational per- formance, an organizational model composed of individual models of a five stage interacting decision maker was designed using an object oriented design approach and implemented as a Colored Petri net. The concept of entropy is used to calculate the total activity value, a surrogate for decision maker workload, based on the functional partition and the adaptation strategy being implemented. The individual decision maker’s total activity is monitored, …

Payroll Tax Incidence: An Empirical Investigation Of Shifting The Payroll Tax Burden, Ted D. Englebrecht, Laurie J. Henry, Govind S. Iyer

Accounting Faculty Publications

The payroll tax earmarked for the financing of social security benefits has been the leading growth tax on small businesses over the past few decades. Small businesses pay more in payroll tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms.

While there has been considerable conjecture about the shifting of the payroll tax burden, …

A Study Of Financial Analysis Expectations And Practices In The Engineering Management Workplace, Paul Kauffmann, Resit Unal, Andres Sousa-Poza, William Peterson

Engineering Management & Systems Engineering Faculty Publications

This paper describes an on-going study of Master of Engineering Management (MEM) students and the financial analysis related job expectations and environment they face. The objective of this effort is to provide enhanced understanding of these requirements so that instructional content in the related courses can be focused to meet these needs. To achieve this goal, the study segments findings based on a range of organizational and job level characteristics to identify critical differences in the financial work environment and the financial tools that are employed. Preliminary findings are discussed in this paper and contrasts between public and private sector …