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Articles 1 - 20 of 20
Full-Text Articles in Business Administration, Management, and Operations
Interactive Empathy And Leader Effectiveness: An Evaluation Of How Sensing Emotion And Responding With Empathy Influence Corporate Leader Effectiveness, Gerald Burch
Theses and Dissertations
Empathy has been shown to be a very powerful social and work ability. This study surveyed 754 employees of a privately held eastern United States company, and incorporated annual performance evaluations to empirically link interactive empathy to leader performance of 102 leaders. Data was collected from the leader’s followers, peers, and supervisors and from self-report personality evaluations. The results of this study show that leaders that are willing to engage their followers with empathic displays are seen as better leaders from their supervisors and have more engaged employees. Other contributions of this study include validation of the interactive empathy scale …
The Influence Of Horizontal Equity, Self Efficacy, And Ethical Position On The Creation Of Budgetary Slack, Ira Abdullah
The Influence Of Horizontal Equity, Self Efficacy, And Ethical Position On The Creation Of Budgetary Slack, Ira Abdullah
Theses and Dissertations
The budgeting process plays an important role in organizations’ planning and controlling functions. Managers often have incentives to misreport their private information and inaccurately set budget targets so that they are easily achievable. Such inaccuracy in budget targets is referred to as budgetary slack. Prior research documents that managers’ decisions to create budgetary slack are influenced by both preferences for wealth and non-pecuniary motivations. The objective of this study is to provide a better understanding of how social preferences such as preferences for horizontal equity, self efficacy perceptions, and ethical position influence managers’ budgetary slack creation. The results reveal a …
An Empirical Investigation Of Usaf Logistics Readiness Officer Mission Sets, Matthew D. Roberts
An Empirical Investigation Of Usaf Logistics Readiness Officer Mission Sets, Matthew D. Roberts
Theses and Dissertations
USAF Logistics Readiness Officers (LRO) operate in an evolving environment which necessitates growing multi-faceted LROs capable of succeeding across all mission sets. Because of this evolving nature, the knowledge, skills, and abilities (KSAs) needed in these mission sets may have changed. This study sought to validate the mission sets an LRO operates in, identify critical KSAs needed within each, discover overlap, and to determine if the KSAs are being adequately taught. The problem was addressed through qualitative content analysis of interviews and focus groups comprised of logistics practitioners in the Air Force. Analysis led to validating Deployment, Distribution, Materiel Management, …
A Comparison Of Earned Value Management And Earned Schedule As Schedule Predictors On Dod Acat I Programs, Kevin T. Crumrine
A Comparison Of Earned Value Management And Earned Schedule As Schedule Predictors On Dod Acat I Programs, Kevin T. Crumrine
Theses and Dissertations
Earned Schedule, since it was introduced by Walt Lipke in 2003, has been studied extensively in a variety of different fields and on programs of all sizes. However, Earned Schedule's viability as an extension of Earned Value Management (EVM) in Major Defense Acquisition Programs (MDAP) has yet to be effectively answered. The first aspect of this research explores the breadth of Earned Schedule's adoption by the System Program Offices (SPO) of the United States Air Force. The second phase of this research explores whether Earned Schedule is a more accurate and timely schedule predictor than the EVM technique currently employed …
Continuous Process Improvement At Tinker Air Logistics Complex, Robert S. Rabon
Continuous Process Improvement At Tinker Air Logistics Complex, Robert S. Rabon
Theses and Dissertations
The Air Logistics Centers (ALC) represent the Air Force's largest Maintenance, Repair, and Overhaul (MRO) Operations. The ALCs strive to become leaner by reducing Work In Progress (WIP) inventory, reducing flow times, and increasing product quality to meet aircraft and engine demand levels. The Toyota Production System (TPS) is considered the best example of lean manufacturing by many. TPS utilizes the ingenuity of Toyota employees to generate Continuous Process Improvement (CPI). Achieving CPI can aid the ALCs in reducing operating capital while providing increased levels of service. The Air Force as a whole has made several attempts to get lean. …
Investigation Into Risk And Uncertainty: Identifying Coefficient Of Variation Benchmarks For Air Force Acat I Programs, Shaun T. Carney
Investigation Into Risk And Uncertainty: Identifying Coefficient Of Variation Benchmarks For Air Force Acat I Programs, Shaun T. Carney
Theses and Dissertations
Previous DoD cost growth studies found typical cost growth in defense acquisitions is around forty-six to sixty percent of the original estimate. The research in this study addresses the identification of risk and uncertainty benchmarks by providing decision makers with coefficient of variation ranges for cost estimates. The study recommends coefficient of variation (CV) ranges for Air Force Acquisition programs, determines if different CV ranges should be used based on platform type, and determines if CV decreases over the course of the program's acquisition lifecycle. The analysis found that the Air Force should enhance the CV review process to ensure …
Location-Allocation Optimization Of Supply Chain Distribution Networks: A Case Study, Mark Nicholas Helberg
Location-Allocation Optimization Of Supply Chain Distribution Networks: A Case Study, Mark Nicholas Helberg
Theses and Dissertations
The location of distribution centers is an important strategic decision in supply chain design, particularly as it relates to service quality, productivity, and profitability of the firm. There has been extensive research performed on distribution location models which require the use of complex algorithms and assumptions that make use of these models difficult in practice for small and medium enterprises (SMEs) that have limited capital and resources. Studies have also failed to capture and quantify potential business results of using more sophisticated methods. In this study, a deterministic and static location-allocation model is designed using a prototype software tool. The …
Brand Reputation And Product Recall, Anne Meike Eilert
Brand Reputation And Product Recall, Anne Meike Eilert
Theses and Dissertations
Every year, firms make numerous announcements to recall products that are deemed unsafe or defective. These recalls pose a significant threat to a firm's brand reputation. The strong, negative reactions of consumers and the media to the recalls initiated by Toyota in 2010 show how fragile brands are in the wake of a recall. Firms spend a great amount of resources on building strong brands and it is unclear how such brands influence the firm's decision to announce a recall and the consumer's decision to return the recalled product. The objective of this dissertation is to shed some light on …
The Effects Of Social Costs And Internal Quality Reviews On Auditor Consultation Strategies, Tammie Janell Schaefer
The Effects Of Social Costs And Internal Quality Reviews On Auditor Consultation Strategies, Tammie Janell Schaefer
Theses and Dissertations
Seeking advice from knowledgeable individuals within the firm is an essential feature of firms' quality control systems and is intended to improve auditor decision making. It is important to understand factors that encourage or discourage auditors from proactively seeking out help and relying on the 'right' people because advice can influence audit judgments. Existing studies in accounting focus on factors that affect how auditors use the advice they obtain during informal consultations. In this study, I examine factors that affect when auditors seek advice, to whom auditors go for advice, and how they present audit issues to the advisor, which …
Essays In The Airline Industry, Mariana Luminita Nicolae
Essays In The Airline Industry, Mariana Luminita Nicolae
Theses and Dissertations
In 2008, most U.S. airlines implemented checked baggage fee policies to generate additional revenue to help with their financial distress caused by abnormally high fuel prices. Since this time, the fees have provided a steady revenue stream and often are the difference between a profit and a loss. Recently, some literature in the operations management field has postulated that altering consumer behavior in a manner that is beneficial to both the firm and customers is an additional purpose of these fees. In Essay 1, we empirically investigate the airline perspective of this hypothesis by considering the operational impact of airline …
Voicing Across Cultures: The Role Of Communication Style And Relationships In Employee Voice And Subsequent Influence, Anna-Katherine Ward
Voicing Across Cultures: The Role Of Communication Style And Relationships In Employee Voice And Subsequent Influence, Anna-Katherine Ward
Theses and Dissertations
Constructive input from a diverse workforce can enhance firm performance. However, cultural norms and differences in communication behavior expectations may prevent concerns and suggestions from being expressed, or from being implemented when they are expressed. The purpose of the current study is to bridge the Human Resources, Organizational Behavior, Communications, and International Management literatures in an attempt to understand how subordinates with different communicaton norms voice and how (or whether) managers use the content of the voiced messages. Two models are presented examining prohibitive and promotive voice as central variables in the relationship between subordinate communication style and subordinate influence …
Social Media, A New Revolution In The Field Of Marketing: The Effect Of Information Sharing, Peer Pressure, Entertainment And Emotional Connection On The Attitude Towards The Brand And In Turn The Purchase Intention From The Brand, Sradha Narendra Sheth
Theses and Dissertations
Social Media has today become one of the fastest and strongest networking and communication tools. Companies realizing the importance of this new marketing revolution have also ventured into the world of social media. Thus, the purpose of this study is to examine the effect of social media marketing on user's attitude towards the brand present on social media and their purchase intentions from the brand. The relevance of this study will provide great insights to retailers with regard to using multiple social media sites and their features to successfully market their products, retain and grow their customer base.
Evaluating The Intentionality Of Identified Misstatements: How Perspective Can Help Auditors In Distinguishing Errors From Fraud, Erin L. Hamilton
Evaluating The Intentionality Of Identified Misstatements: How Perspective Can Help Auditors In Distinguishing Errors From Fraud, Erin L. Hamilton
Theses and Dissertations
According to Auditing Standard No. 14, fraud is an intentional act. Thus, when a misstatement is identified during the audit, auditors should consider whether the misstatement might have been caused intentionally (PCAOB 2010a). The objective of the present study is to investigate whether considering the perspective of the manager responsible for a misstatement's occurrence impacts auditors' beliefs concerning the misstatement's intentionality. Using an experiment with 82 audit manager and senior manager participants, I find that auditors who actively consider the perspective of the manager who caused a misstatement assess the likelihood that the misstatement is intentional higher when the circumstances …
Egocentric Biases In Consumer Judgment Of Products With And Without Target Market Labels, David Norton
Egocentric Biases In Consumer Judgment Of Products With And Without Target Market Labels, David Norton
Theses and Dissertations
Consumer research to date has posited that if we are cued to think of others, then we are likely to be influenced by the type of others we consider. Thus, research on product evaluations has focused on motivational accounts of either favoring or disfavoring a product contingent upon which specific reference group the product is associated with. In this dissertation I advance the theory that product evaluations are also cognitive in nature. Due to egocentric biases of self availability and self positivity I propose that the cueing of an 'other' lowers the valence of thoughts available (relative to thoughts of …
When Less Is More: The Effect Of Reducing Auditor Liability On Auditor Judgments In Principles-Based And Rules-Based Environments, Linda Quick
Theses and Dissertations
The purpose of this paper is to investigate the joint effects of accounting guidance type (principles-based versus rules-based) and legal liability regime (unlimited versus limited) on auditor decisions. Both the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) believe that moving to more principles-based standards in the United States will allow companies and auditors to more appropriately reflect the economic substance of transactions in the financial statements. However, very little attention has been paid to the possibility that principles-based standards will be applied differently in the United States than in other countries due to a different …
Unintended Consequences Of Regulated Contract Structure, Bryan W. Stewart
Unintended Consequences Of Regulated Contract Structure, Bryan W. Stewart
Theses and Dissertations
This study examines the effect of contract structure (fixed versus contingent) and a contextual factor (positive versus negative benefit surprise) on tax professionals' behavior. Regulatory restrictions on contract structure are based on the belief that contingent fee contracts "encourage tax return preparers to take unsupported positions on the taxpayers' returns" (Murphy 1989, p. 2). Experienced tax professionals participated in an experiment investigating the effect of contract structure and benefit surprise on their judgments and decisions. Contrary to regulators' beliefs about the effect of contingent fee structures, I do not find a main effect of contract structure. Rather, results show that …
The Implications Of Solvency Ii To Insurance Companies, Lu Wang
The Implications Of Solvency Ii To Insurance Companies, Lu Wang
Theses and Dissertations
Solvency II is a new regulatory standard for European insurance companies. It aims to establish a revised set of capital requirements and risk management standards that will replace the current solvency requirements within the European Union market and will take effect in 2014. The directive will impact companies located in countries beyond the European Union.
Diffusion Of Csr In Global Business Networks: An Embeddedness Perspective, Valentina Marano
Diffusion Of Csr In Global Business Networks: An Embeddedness Perspective, Valentina Marano
Theses and Dissertations
This dissertation examines the role of firm embeddedness in its global business network, relative to the adoption of Corporate Social Responsibility (CSR) practices. Global business networks refer to the nexus of inter-firm and intra-firm relationships, in which focal actors are engaged. These networks are focal firm specific, span multiple countries and involve different types of economic relationships between the focal actor and its business partners. This study argues that global business networks affect a focal organization's CSR adoption decisions, since they provide access to resources and information and also channel CSR-related institutional influences from the various countries where the focal …
Vertical Versus Horizontal Line Extension Strategies: When Do Brands Prosper?, Helena F. Allman
Vertical Versus Horizontal Line Extension Strategies: When Do Brands Prosper?, Helena F. Allman
Theses and Dissertations
The results from prior research regarding the effectiveness of product line extension strategies on market-level brand performance are equivocal. Some studies show that brands benefit from horizontal line extensions while other studies show vertical line extensions as being a preferable approach to brand leveraging within a product category. This research proposes that the brand assortment size at time t, can moderate the effectiveness of vertical versus horizontal extensions in time t on quarterly market-level brand performance. Aggregated scanner data of twelve toothpaste brands sold for six years at a major Midwestern U.S. retailer were used as input to a panel …
Essays On Market Dominance And Price Discovery, James Michael Lockwood
Essays On Market Dominance And Price Discovery, James Michael Lockwood
Theses and Dissertations
In the first essay, I examine the burden of cross-listing prices to adjust to changes in exchange rates. Using a 3-system vector moving average model, I measure the effects of exchange rate shocks on cross-listing stock prices in the home and U.S. markets. My sample consists of 46 cross-listings on the NYSE from Canada, Brazil, and Mexico. Findings indicate that New York prices bear roughly 60% of the adjustment to exchange rates for Canadian and Mexican securities, and roughly 45% for Brazilian securities. The NYSE burden of adjustment varies considerably across firms, ranging from 7% to 100% for Canada, 10% …