Business Administration, Management, and Operations Commons^™

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

The Role Of Human Resource-Related Quality Management Practices In New Product Development: A Dynamic Capability Perspective, Leopoldo J. Gutierrez-Gutierrez, Vanesa Barrales-Molina, Hale Kaynak

Management Faculty Publications

Purpose

The purpose of this paper is to adopt the dynamic capability (DC) view as a theoretical framework to empirically investigate the relationships among human resource (HR)-related quality management (QM) practices: new product development (NPD) as a specific DC, learning orientation, knowledge integration, and strategic flexibility. Learning orientation and knowledge integration represent two antecedents of strategic flexibility, and strategic flexibility is the developed ability that facilitates NPD.

Design/methodology/approach

To empirically test the relationships, the authors used data from 236 European firms and performed structural equation modeling.

Findings

Results indicate that HR-related QM practices contribute to creating a learning-oriented company, integrating …

The Shadow Side Of Teaching Classroom As Organization, Stacie Chappell, Debby Thomas

Faculty Publications - College of Business

Classroom as organization (CAO) is an approach at the extreme end of an experiential learning intensity continuum (Sleeth & Brown, 1984). While proponents suggest they would never go back to a teacher-centered classroom, CAO has not become widely adopted since its initial description by Cohen (1976). We argue this is, in part, because of shadow elements that may discourage faculty in both initial adoption and persistence in the journey from novice to master. This article reports the authors reflexive process related to the shadow elements they encountered as early adopters of the CAO methodology. The paper begins with a brief …

2017-2018 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2017-2018 Financial Summary of Morehead State University.

Service System Fundamentals: Work System, Value Chain, And Life Cycle, Steven Alter

Business Analytics and Information Systems

Service systems produce all services of significance and scope, yet the concept of a service system is not well articulated in the service literature. This paper presents three interrelated frameworks as a first attempt to define the fundamentals of service systems. These frameworks identify basic building blocks and organize important attributes and change processes that apply across all service systems. Although relevant regardless of whether a service system uses information technology, the frameworks are also potentially useful in visualizing the realities of moving toward automated service architectures. This paper uses two examples, one largely manual and one highly automated, to …

The Dynamics Of Multinational Corporations' Locational Decisions: Extensions And Contingencies, Róisín Donnelly

2018

Locational decisions are at the heart of international business strategy and this dissertation advances a dynamic view of the multinational corporation (MNC)-environment interaction by exploring the strategic, institutional and operational aspects of firm location decisions. In my first paper, I synthesize the literature on how institutions affect locational advantages and provide an organizing framework for the many levels and contexts in which these advantages can arise. This holistic framework helps identify inconsistencies between conceptual thinking and empirical verification and offers research avenues which are addressed in subsequent papers in this dissertation. In my second paper, I explore how learning and …

Strategic Planning For Collegiate Athletics, R Henry Migliore

Migliore Collection

Aimed at developing a long term strategic plan for the athletic department. Strategic Planning for Collegiate Athletics offers a step-by-step approach, complete with worksheets and examples, to assist athletic administrations in developing their plans for collegiate athletics. You will discover how to manage issues such as high turnover rates, unclear goals among staff, working long hours and still being unable to keep up, and lack of team spirit. As a college, university, high school, or recreational athletic director, you will benefit from the theoretically sound decision-making material that can be applied toward these issues addressing such areas as creating purpose …

Green Leaf Grocery - Executive Compensation Case Study, Marcus Z. Cox, Robert M. Crocker

Faculty Publications

The primary purpose of this teaching case is to aid students in understanding how executive compensation plans are utilized to achieve organizational goals and to then construct their own executive compensation plan for the CEO of Greenleaf Grocery, a fictional retail business based on an actual company.

Students have the opportunity to create a comprehensive executive compensation plan using salary, bonuses, stock options, benefits, and other compensation tools. Additionally, the case provides the opportunity to discuss the use of both short-term and long-term incentive compensation. The company in this case is poised to undertake an initial public offering of stock …

Curvilinear Relationship Between Diversification And Performance: A Replication And Extension Of Previous Research, Phil Stetz, Elton Scifres

Faculty Publications

As argued in most strategic management textbooks, the relationship between diversification and performance is curvilinear and firms pursuing a related diversification strategy outperform those firms pursuing a dominant or an unrelated diversification strategy. Using SAS modeling techniques and controlling for industry, corporate and business unit effects new insights were gleaned with regards to the relationship between diversification and performance. The implications to performance (statistical significance), given the type and extent of diversification strategies, are discussed resulting in a deeper understanding of how the complex relationships between performance and diversification play out across the entire diversification spectrum.

Orchids Paper Company 2014-2015, John K. Masters, Pamela P. Rogers

Faculty Publications

This case captures Orchids Paper Company at a time of significant change internally and in its environment. It presents opportunities to examine the concept of fit between Strategy, Environment, and Resources to maximize profit potential. The nature of Orchids’ products and industry facilitate the case’s accessibility, since Orchids operates in an industry which is fairly simple to understand (paper manufacturing). The case is intended for use in business policy and strategy classes at the undergraduate or MBA level, but might be used in operations, supply chain, finance, accounting or marketing classes by focusing on specific questions facing the firm.

Management Communication Failures In Faculty Hiring Processes: A Case Study, Christopher J. Mckenna

Faculty Publications

While universities contribute directly to the future successes of students through the delivery of content knowledge and the development of key career skills, they might also reasonably be expected to model the “best practices” of industry professionals. However, based upon a three-year study of the communications between universities and graduate students applying to nearly two-hundred faculty positions, universities often fail the best practice test when interacting with job candidates. Ironically, they do so even when recruiting for faculty positions that target candidates specializing in the pedagogies and practices of effective communication.

Local County Hospital: A Review Of Challenges And Opportunities, Mary Fischer, Treba Marsh

Faculty Publications

There are multiple factors regarding current health care delivery in the U.S. These factors include the high-priced medical care, hospitals, equipment, and pharmaceutical charges, and the private system of health insurance. This discussion looks at these factors’ impact on Local County Hospital ranging from Obamacare to a host of other challenges. The hospital is going through difficult times as it struggles to make ends meet. Although it will take time to adjust to an inconsistent environment and changing health care industry, Local County Hospital continues to focus on the patients first and attempts to keep the region healthy.

The Dynamics Of Multinational Corporations' Locational Decisions: Extensions And Contingencies, Róisín Donnelly

2019

Locational decisions are at the heart of international business strategy and this dissertation advances a dynamic view of the multinational corporation (MNC)-environment interaction by exploring the strategic, institutional and operational aspects of firm location decisions. In my first paper, I synthesize the literature on how institutions affect locational advantages and provide an organizing framework for the many levels and contexts in which these advantages can arise. This holistic framework helps identify inconsistencies between conceptual thinking and empirical verification and offers research avenues which are addressed in subsequent papers in this dissertation. In my second paper, I explore how learning and …

Tollyjoy: Growing With Baby Steps, Singapore Management University

Perspectives@SMU

CEO Tan Wee Keng was thrust reluctantly onto the hot seat following his father’s untimely demise. He has since grown the company and is planning for succession

Waking Up And Smelling The Entrepreneurial Coffee, Singapore Management University

Perspectives@SMU

Chris Wanden gave up a high-flying corporate job in his forties to start Dimbulah Coffee and found success and financial freedom

A Multi-Method Scheduling Framework For Medical Staff, Wael Rashwan, John Fowler, Amr Arisha

Conference Papers

Hospital planning teams are always concerned with optimizing staffing and scheduling decisions in order to improve hospital performance, patient experience, and staff satisfaction. A multi-method approach including data analytics, modeling and simulation, machine learning, and optimization is proposed to provide a framework for smart and applicable solutions for staffing and shift scheduling. Factors regarding patients, staff, and hospitals are considered in the decision. This framework is piloted using the Emergency Department(ED) of a leading university hospital in Dublin. The optimized base staffing patterns and shift schedules actively contributed to solving ED overcrowding problem and reduced the average waiting time for …

Harm Reduction Programs: West Virginia Vs. United States, Morgan L. Belcher, Hannah Sayre

Theses, Dissertations and Capstones

Introduction: Harm reduction has been a movement for social justice built on a belief in, and respect for, the rights of people who use drugs. It has been defined as a set of practical strategies and ideas aimed at reducing negative consequences associated with drug use. The U.S. has been experiencing an opioid/heroin epidemic, with significant increases in overdose death among drug users with more than 72,000 Americans having died from drug overdoses in 2017.

Methodology: The methodology for this study was a literature review with a semi structured interview with Tina Rameriz of the Kanawha-Charleston Health Department …

Innovating Onsite Or Coordinating Online? An Exploration Of How Knowledge Practices Shape The Onsite And Online Collaboration Interplay Across The Lifecycle Of Collaborative Communities, Paula Ungureanu, Carlotta Cochis, Stefano Rodighiero, Fabiola Bertolotti, Elisa Mattarelli, Fabrizio Montanari, Matteo Rinaldini, Anna Chiara Scapolan

Faculty Publications, School of Management

This paper inquires about how collaborative communities configure online and onsite collaboration practices throughout their lifecycle, paying specific attention to how knowledge practices and online-onsite collaboration practices interplay. While previous literature shows that the same online and onsite collaboration practices can be both good and bad for an organization’s ability to generate new knowledge, we show that this insight can be better understood at the light of an organization’s lifecycle. By studying the evolution of a collaborative community of designers, we show that different stages of development afford different types of community structuring, identity processes and knowledge practices, which in …

Experimenting With Innovation In Creative Spaces, Matteo Vignoli, Elisa Mattarelli, Saku Mäkinen

Faculty Publications, School of Management

This special issue is dedicated to the investigation of how people, teams, and organizations collaborate and experiment with innovative practices in different types of creative spaces and the challenges and opportunities they face in such contexts. The six papers of this special issue offer a comprehensive view of creative spaces by providing variegated perspectives, case studies, and evidence on exemplary experimentations within them.

Editor’S Perspective: The Fusion Of Religion And Business, Michael E. Cafferky

Faculty Works

This article provides a summary of the ancient Hebrew concept of emeth (truth, faithfulness) and how it is relevant to contemporary business.