Business Commons^™

The Overstated Promise Of Corporate Governance, Jill E. Fisch

All Faculty Scholarship

Review of Jonathan Macey, Corporate Governance: Promises Kept, Promises Broken (Princeton, 2008)

Essays On Three Price Judgments: Price Fairness, Price Magnitude, And Price Expectation, Sandeep Bhowmick

LSU Doctoral Dissertations

This dissertation addresses three important price judgments: price fairness, price magnitude, and price expectation. Developed over three chapters, the main objective of this research is to determine underlying differences in these three price judgments. These differences are based on conceptualizing price fairness as a combination of affective and cognitive components, whereas price magnitude and price expectation reflect different cognitive aspects of price judgment. Chapter 1 provides a literature review and identifies several research questions related to these three price judgments; Chapters 2 and 3 provide testable hypotheses and conduct three pretests and two experiments to test the hypotheses. Using structural …

Temporal Reframing Of Prices: A Conceptual Framework, Mazen Jaber

LSU Doctoral Dissertations

Research on consumer’s response to pricing tactics has been plentiful and is still ongoing. One strategy that research has sought to explain and endorse is pennies-a-day (Gourville, 1998), where the cost of a product is expressed as a small ongoing expense. This dissertation tests two competing theories that may explain the effect of PAD on consumer participation intentions. The first theory, marketing exchange (Bagozzi, 1975) predicts different effects across exchange type; in particular, generalized exchange (charity) and restricted exchange (consumer products and services). The second theory, mental budgeting (Heath and Soll, 1996) predicts different effects across expense type; this study …

The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll

All Faculty Scholarship

Hit hard by the financial crisis and recession, U.S. auto producers are seeking a massive bailout from the U.S. Congress. Many reasons are given for the U.S. auto industry’s lack of competitiveness including the U.S. corporate income tax. Although it is regularly asserted that there is a direct connection between the corporate income tax and competitiveness, what that connection is has not been carefully spelled out. In this essay, I describe how the corporate income tax directly harms the competitiveness of U.S. industries. I show that the mechanism differs depending upon whether the U.S. industry is defined as the global …

Ua19/16/1 Wku Women's Basketball, Wku Athletic Media Relations

WKU Archives Records

2010-11 women's basketball media guide produced by WKU Athletic Media Relations, includes athletic records and statistics, photographs, schedule and information regarding opponents.

Organizational Financial Performance: Identifying And Testing Multiple Dimensions, Robert B. Carton, Charles W. Hofer

Faculty and Research Publications

This research addresses the measurement of organizational financial performance. Its primary purpose is to provide researchers and managers a better understanding of the implications of selecting the dependent variables that should be used in empirical studies and management practice where organizational financial performance is the criterion of interest. This is the first study that has undertaken to empirically identify both the different distinct dimensions of organizational financial performance and the measures that represent those dimensions. Since no prior research has empirically established the domain of organizational financial performance, this research is by necessity exploratory in nature. A two-part approach was …

The Impact Of Physical Classroom Environment On Student Satisfaction And Student Evaluation Of Teaching In The University Environment, Mary C. Hill, Kathryn K. Epps

Faculty and Research Publications

Recently, many colleges and universities have made significant investments in upgraded classrooms and learning centers, incorporating such factors as tiered seating, customized lighting packages, upgraded desk and seat quality, and individual computers. To date, few studies have examined the impact of classroom environment at post-secondary institutions. The purpose of this study is to analyze the impact of classroom environment factors on individual student satisfaction measures and on student evaluation of teaching in the university environment. Two-hundred thirty-seven undergraduate business students were surveyed regarding their perceptions of classroom environment factors and their satisfaction with their classroom, instructor, and course. The results …

Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley

Faculty and Research Publications

The article focuses on the Compliance Assurance Process (CAP) program, a simultaneous auditing process that aims to potentially reduce audit procedures after the corporate tax filing date in the U.S. The process by which the program work is explained, which involves a corporation working an entire tax year with an account coordinator assigned by the Internal Revenue Service (IRS). Benefits of the CAP program include increased corporate tax compliance, while its disadvantages include resistance by a company to participate in a real-time audit program.

Database Security: What Students Need To Know, Meg C. Murray

Faculty and Research Publications

Database security is a growing concern evidenced by an increase in the number of reported incidents of loss of or unauthorized exposure to sensitive data. As the amount of data collected, retained and shared electronically expands, so does the need to understand database security. The Defense Information Systems Agency of the US Department of Defense (2004), in its Database Security Technical Implementation Guide, states that database security should provide controlled, protected access to the contents of a database as well as preserve the integrity, consistency, and overall quality of the data. Students in the computing disciplines must develop an …

How Emerging Market Firms Compete In Global Markets, Rajaram Veliyath, Lance Brouthers

Faculty and Research Publications

We posit that contexts in emerging markets are different from developed country contexts. These contextual differences necessitate the development and deployment of unique capabilities and strategies on the parts of companies operating there. While all emerging market countries are not uniform across all of the characteristics described below, there is a great deal of commonality on these conditions within the group of emerging market countries, by virtue of their similar stages of development. Thus, companies that develop their skill sets and products/services in one emerging market are likely to more easily be able to extend them to others. Conversely, there …

Central Bank Of Nigeria Annual Report And Statement Of Accounts For The Year Ended 31st December 2010, Central Bank Of Nigeria

CBN Annual Report

2010 annual report reviews the operations of the Central Bank of Nigeria (CBN) and appraises the macroeconomic policies in 2010. the report is structured into two parts. Part 1 reviews the corporate operations of the bank, while the part 2 evaluates the performance of the economy against the challenges in both the thrust of monetary policy and other financial measures was to improve liquidity and enhance the efficiency and stability of the financial system without compromising the primary goal of monetary and price stability.

Readings In Innovation, Arcot Desai Narasimhalu, Institute Of Innovation And Entrepreneurship

Research Collection Institute of Innovation and Entrepreneurship

This is a collection of practice oriented papers that I had written from 2005 – 2010 and published in relevant conferences. The papers were written primarily to share my experiences as an innovator and an innovation manager over thirty five years of my professional life. They are a collection of frameworks, heuristic algorithms and processes that I have penned down from my experience. They are neither theories nor only options available to innovators and innovation managers. This is yet another offering in the world of “Innovation Buffet” that innovators could consume. The sole purpose in compiling these papers is to …

Ua1e Wku Memorabilia Collection, Wku Archives

WKU Archives Collection Inventories

Memorabilia has been donated by and collected from various sources. Many of the earliest artifacts have come into the WKU Archives with no surviving documentation. This record group has not been completely described, and will be added to as more artifacts and items make their way into the WKU Archives. Most of the items in the collection are for exhibit purposes only. Images may be requested from the WKU Archivist. Items may be pulled for researchers by prior appointment.

The Philosophical Foundations Of A Radical Austrian Approach To Entrepreneurship, Todd H. Chiles, Denise M. Vultee, Vishal K. Gupta, Daniel W. Greening, Chris S. Tuggle

Department of Management: Faculty Publications

The equilibrium-based approaches that dominate entrepreneurship research offer useful insights into some aspects of entrepreneurship, but they ignore or downplay many fundamental entrepreneurial phenomena such as individuals’ creative imaginations, firms’ resource (re)combinations, and markets’ disequilibrating tendencies—and the genuine uncertainty and widespread heterogeneity these imply. To overcome these limitations, scholars have recently introduced a nonequilibrium approach to entrepreneurship based on Ludwig Lachmann’s “radical subjectivist” brand of Austrian economics. Here, this radical Austrian approach is extended beyond Lachmann to include the work of radical subjectivism’s other noted theorist: George Shackle. More important, the article extends entrepreneurship research by systematically comparing and contrasting …

Dynamic Creation: Extending The Radical Austrian Approach To Entrepreneurship, Todd H. Chiles, Chris S. Tuggle, Jeffery S. Mcmullen, Leonard Bierman, Daniel W. Greening

Department of Management: Faculty Publications

We develop a new perspective on entrepreneurship as a dynamic, complex, subjective process of creative organizing. Our approach, which we call ‘dynamic creation’, synthesizes core ideas from Austrian ‘radical subjectivism’ with complementary ideas from psychology (empathy), strategy and organization theory (modularity), and complexity theory (self-organization). We articulate conjectures at multiple levels about how such dynamic creative processes as empathizing, modularizing, and self-organizing help organize subjectively imagined novel ideas in entrepreneurs’ minds, heterogeneous resources in their firms, and disequilibrium markets in their environments. In our most provocative claim, we argue that entrepreneurs, by imagining divergent futures and (re)combining heterogeneous resources to …

The Development And Resulting Performance Impact Of Positive Psychological Capital, Fred Luthans, James B. Avey, Bruce J. Avolio, Suzanne Peterson

Department of Management: Faculty Publications

Recently, theory and research have supported psychological capital (PsyCap) as an emerging core construct linked to positive outcomes at the individual and organizational level. However, to date, little attention has been given to PsyCap development through training interventions; nor have there been attempts to determine empirically if such PsyCap development has a causal impact on participants’ performance. To fill these gaps we first conducted a pilot test of the PsyCap intervention (PCI) model with a randomized control group design. Next, we conducted a follow-up study with a cross section of practicing managers to determine if following the training guidelines of …

Standards, Training, And Guests' Perceptions In Luxury Hotels, Sarah Peterhans

Senior Honors Theses and Projects

Very few hotels are able to consider themselves to be truly luxury. These hotels hold a certain mystique that invites their guests to continually return, no matter what the cost is. While luxury is providing something exclusive that is not found everywhere, it is also becoming more about the experience (Allcock, 2007). Today, luxury hotels are aiming for ultra-luxury, and to do this, service and people factors make a huge difference (Tungate, 2009). The luxury concept includes being exclusive, sophisticated, and indulging your guests (Allcock, 2007). It is crucial that the design and service follow these concepts (Gunter, 2005). These …

Rebirth Of Roth : A Cpa's Ultimate Guide For Client Care, Robert S. Keebler, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.

Partnerships For Progress, Higher Education Institutions And External Engagement Conference Proceedings 2010, Roadmap For Employment - Academic Partnerships, Margaret Linehan, Irene Sheridan

Conference Papers

This publication is derived from the presentations and discussions at the Partnerships for Progress Conference on Higher Education Institutions (HEIs) and External Engagement organised by the Roadmap for Employment-Academic Partnership (REAP) project in Farmleigh House, 23 September 2010. The Conference aimed to explore the potential scope for external engagement activity and the motivation for partnership as well as how that activity can be supported and managed and how success can be measured and rewarded. The REAP project is funded through the Higher Education Authority (HEA) Strategic Innovation Fund Cycle 2. The Project is led by Cork Institute of Technology (CIT) …

Why Do Inventors Reference Papers And Patents In Their Patent Applications?, Anthony Breitzman

Faculty Scholarship for the College of Science & Mathematics

Patent citation analysis is a widely used technique in the evaluation of science and technology. The basic premise behind its use is that papers or patents cited as prior art by many later patents tend to contain important ideas upon which numerous inventors have built. This does not mean that every important document is highly cited, or that every highly cited document is important. However, numerous validation studies have revealed the existence of a strong positive relationship between citations and technological importance (see Breitzman and Mogee (2002) for a review of validation studies).

Potential Reallocation Mechanisms For The Transfer/And Or Adjustment Of Catch Shares Of Sectors With Application To The Western And South Australian Rock Lobster Fisheries. A Discussion Paper., Chris Reid

Fisheries management papers

To allow for a greater understanding of potential allocation adjustment mechanisms and requirements for their implementation, Western Australia’s Department of Fisheries is exploring potential mechanisms with reference to their application in the Western and South Australian rock lobster fisheries. This work is being conducted as part of the Fisheries Research and Development Corporation (FRDC) project 2007/050 Developing Mechanisms for the Transfer and/or Adjustment of Rock Lobster Shares Between Sectors in Western Australia and South Australia. This report documents the Department of Fisheries’ initial exploration and findings in relation to potential inter-sectoral reallocation mechanisms.

Considerations For The Implementation Of Western Rock Lobster Sectoral Allocations., Integrated Fisheries Allocation Advisory Committee

Fisheries management papers

This paper discusses the Western rock lobster allocation process.

The Minister for Fisheries has determined that the allocation for sectors in the western rock lobster fishery after reserving one tonne for the customary sector shall be 95 per cent commercial and five per cent recreational.

The notional Sustainable Harvest Level (SHL) for rock lobster is expressed as a range, depending on the status of the stock rather than a specific quantitative limit.

Preventing State Budget Crises: Managing The Fiscal Volatility Problem, David Gamage

Articles by Maurer Faculty

Forty-nine of the U.S. states have balanced budget requirements, and every state acts as though bound by such constraints. These constraints create fiscal volatility - the states must either cut spending or raise taxes during economic downturns, while doing the opposite during upturns. This paper discusses how states should cope with fiscal volatility on both the levels of ordinary politics and of institutional-design policy. On the level of ordinary politics, the paper applies principles of risk allocation theory to conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending. States …

Applying Trait And Situational Leadership Approaches To Assess Theoretical Antecedents Of Managers' Work-Life Supportive Behaviors, Sue A. Epstein

Legacy Theses & Dissertations (2009 - 2024)

Managers' work-life supportive behaviors positively impact the usage of work-life programs, help reduce work-life conflict, and improve additional organizational and individual outcomes (e.g., job satisfaction, turnover intentions) (Foley, Linnehan, Greenhaus, & Weer, 2006). These behaviors include helping their subordinates rearrange their work schedules and encouraging subordinates' use of organizational work-life policies (e.g., flextime, job sharing, leave programs) (Mesmer-Magnus & Viswesvaran, 2006). While the benefits of such targeted leadership have been well studied, the predictors of managerial work-life supportive behaviors have received little attention. In this research, the trait and situational approaches to effective leadership are used as the basis for …

Power In The Corporate Boardroom : Development Of Board Power And Ceo Power Indexes, David Gavin

Legacy Theses & Dissertations (2009 - 2024)

This study focused on the development of two new measures: one of board of director power and one of CEO power. The first goal was to develop a new measure of board power. While there have been many studies on the individual elements of board power, the empirical results have been inconsistent and mixed. The underlying position of this paper is that no single element adequately explains the relationship between board power and outcome variables such as firm financial performance. In this study, the new board power measure was composed of multiple elements and an index was created.

Organizational Ambidexterity And Synergistic Effects Of Plural Organizational Forms : A Search For Balance Between Standardization And Innovation, Jaeyoung Kang

Legacy Theses & Dissertations (2009 - 2024)

This dissertation was motivated to answer the following questions: (1) Why are the plural organizational forms (company-owned units and franchised units) used in a chain, what is the effect of the plural organizational form on chain performance, and what factors influence the optimal combination of the plural organizational forms? Drawing on the organizational ambidexterity theory, I argue the plural organizational forms enable chains to maintain standardization across multiple units and facilitate innovation for the adaptation to changing environment simultaneously. Thus, the plural organizational forms can contribute to chain performance by reconciling and harnessing these conflicting demands. I suggest that there …

Supplier Partnerships : Dimensions, Antecedents, And Outcomes, Dewan Rezaul Karim

Legacy Theses & Dissertations (2009 - 2024)

Firm vertical relationships have received considerable attention in recent years in the relational and embeddedness approaches, yet pervasive confusion and uncertainty exist over the conception, conditions, and the benefits accrued from such linkages. The research is also known to be too diverse and scattered to provide any definitive explanations. Drawing on across the board literature reviews and extensive conversation with supply managers, I develop a conceptual model to study the concept of close ties between the manufacturers and their first-tier suppliers, identify their antecedent conditions and outcomes. I also investigate the variables that best predict the relationship formation and firm …

Bankruptcy As A Corporate Strategy : Implications For Turnover In The Top Management Team And Board Of Directors, Cynthia Lane Krom

Legacy Theses & Dissertations (2009 - 2024)

This paper examines Chapter 11 bankruptcy as a corporate strategy, segregating filings for corporate reorganization in the U.S. from 1998 through 2007 into those due to financial distress (FDB) and those believed to be for risk-management purposes (RMB). Twenty-seven RMB and 199 FDB firms were compared to each other, and to 226 matched non-bankrupt firms. Altman's Z-score clearly differed between the RMB and FDB firms, suggesting that the two are separate constructs financially as well as legally. A subset of 81 firms (the 27 RMB matched to 27 non-bankrupt and 27 FDB) were studied for turnover among the members of …

How Management Level And Environmental Dynamism Are Related To Change Behavior And Unit Performance, Eric C. T. E. Larsen

Legacy Theses & Dissertations (2009 - 2024)

A survey study was conducted to determine how management level and environmental dynamism affect change leadership by managers and its impact on work unit performance. An on-line survey was used to obtain data from subordinates of the managers in many different organizations. The results showed that change-oriented behavior was used more by high level managers than by low level managers, and when the environment was dynamic rather than relatively stable. Management level enhanced the effects of a manager's change behavior on unit performance, and the enhancing effect of dynamism was marginally significant. The results are consistent with theories about the …

A Quantitative And Qualitative Analysis Identifying Antecedents Of Work Ethic Beliefs And The Relationship Between Work Ethic Beliefs And In-Role And Extra-Role Work Behavior : New Work Ethic Dimensions And Scale Introduced, Melissa Janine Mann

Legacy Theses & Dissertations (2009 - 2024)

This study developed a comprehensive instrument for assessing contemporary work ethic and used the instrument to investigate antecedents of the formation of work ethic beliefs. In addition, the study investigated whether work ethic beliefs correlated with in-role and extra-role job performance. The study reviewed the literature on work ethic beginning with Weber's (1904-05) construal of the Protestant Work Ethic as the underpinning of early capitalism. The review traced the evolution of the Protestant Work Ethic construct to its contemporary, secular formulations. At issue is whether the dimensions of work ethic identified by Weber 100 years ago remain relevant for understanding …