Business Administration, Management, and Operations Commons^™

Corporate Myths : Sourcing And Vendor Management In Asia Pacific, Singapore Management University

Perspectives@SMU

Sourcing and vendor management need the urgent attention of senior management. The current uptick in poor and corrupt sourcing practices and weak governance provide a compelling reason.

Crafting A Career Out Of Beer, Singapore Management University

Perspectives@SMU

Craft beers may be trendy, but making a profit on them can be challenging.

Should Religious Organizations Worry About Irs Audits?, Sarah J. Webber, Janet S. Greenlee

Accounting Faculty Publications

A great deal of media attention has focused on recent perceived financial abuses of churches and religious organizations. Cases of fraud within religious organizations have fueled the public perception that churches require some form of monitoring to prevent financial abuse. However, the IRS has limited authority to audit religious organizations under section 7611, and the results of such audits are generally unavailable to the public.

Through a Freedom of Information Act request, we obtained the outcomes of all section 7611 IRS audits of religious organizations conducted between 2001 and 2010. We found that although the number of both churches and …

Offshoring At Acesco Medical Devices, John C. Mcintosh

Management Faculty Publications and Presentations

The medical device industry is highly profitable and projected to experience double digit growth well into the future. The five top performing American medical device companies offshore some core and non-core value chain activities to realize lower production costs, higher innovation, and faster time to market. This case examines the offshoring decision of Acesco Medical Devices-a medium-size company that produces neurology, orthopedics, and cardiovascular products. It considers the tradeoffs between corporate social responsibility, as it pertains to workforce reductions in the United Sates, and the substantial strategic benefits of offshoring to India.

The Reality Of Taxation In Iraq And Aspect Of It’S Development, Warkaa Khalid Abd Al Jabbar, Fedaa Adnan Opeid

Journal of Economics and Administrative Sciences

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might …

Investigating The Effects Of Daily Inventory Record Inaccuracy In Multichannel Retailing, Thomas J. Kull, Mark Barratt, Anníbal C. Sodero, Elliot Rabinovich

Management Faculty Research and Publications

Inventory record inaccuracy (IRI) challenges multichannel retailers in fulfilling both brick-and-mortar and direct channel demands from their distribution centers. The nature and damaging effects of IRI largely go unnoticed because retailers assume daily IRI remains stable over time within the replenishment cycle. While research shows that a high level of IRI is damaging, in reality the level of IRI can change every day. We posit that daily IRI variation increases the uncertainty in the system to negatively affect inventory and service levels. Our research uses data collected daily from a multichannel retailer to ground a discrete-event simulation experiment. Going beyond …

Reflections Of Contemporary Environmental Developments On The Financial Reporting System, Abdul Hussain Tawfiq Shibli, Abbas Hameed Yahya Al-Timemi

Journal of Economics and Administrative Sciences

The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets, hence the existing system of financial reporting trying to adapt the new situation and trying to overcome criticism of the financial reporting of traditional and which is confined only to the reporting of information Finance and neglect non-financial information, as well …

Do Short Sellers Front-Run Insider Sales?, Mozaffar Khan, Hai Lu

Research Collection School Of Accountancy

We study the behavior of short sellers as informed market participants and examine potential sources of their information. Using a newly available dataset with high-frequency short sales data, we find evidence of significant increases in short sales immediately prior to large insider sales, but not prior to small insider sales. We examine a number of explanations that the increase in short sales is driven by public information, either about the firm or about the impending insider sale. The evidence is inconsistent with these explanations, but is consistent with front-running facilitated by leaked information. The front-running appears to be concentrated in …

Properly Improving Employee Attitudes Through Hr Programs And Recognition Practices, Jonathan Degraff, Dr. John Bingham

Journal of Undergraduate Research

Employers seek to enhance employee dedication and increase company productivity while controlling operating costs; hence, companies have recently been investing more in human resource (HR) programs and recognition practices. The honors thesis I recently completed at Brigham Young University sought to augment practioners’ and academicians’ knowledge about HR programs and recognition practices by evaluating their respective effects on employee attitudes. This report will review the methods and findings of my project, as well as explain how I used the ORCA Grant to achieve my goals.

Managing Organizational Identity: Government Dependency And Organizational Mission In South African: Social Development Nonprofits, Eric Darsow, Dr. Warner Woodworth

Journal of Undergraduate Research

Many nonprofit organizations in South Africa sacrifice their autonomy and mission focus in exchange for the secure funding source of government service provision. The purpose of this project was to investigate and develop management techniques whereby nonprofit organizations in South Africa can effectively serve as both government watch dogs and quality government services providers. Since nonprofit organizations are critical components of the social services infrastructure in South Africa, investigating ways to maximize their impact on target communities while still creating an invigorating and meaningful work environment can have significant positive impact on society. I collected field data in East London, …

The Effects Of Inflation On Businesses In Brazil, Brian Morgan, Dr. Lee Radebaugh

Journal of Undergraduate Research

The grant I received has helped me write an honors thesis entitled, “The Effects of Inflation on Businesses in Brazil.” For many years now, Brazil has been plagued with high levels of inflation. Although small amounts of inflation can help an economy grow, inflation in Brazil has often exceeded such small amounts. Now, a new economic plan has been introduced which has cut inflation dramatically. My honors thesis focused on the effects of the constantly changing economic environment on businesses within Brazil.

The Learning Advantage: The Effect Of Operational Focus On The Rate Of Organizational Learning, Jeffrey Savage, Dr. Peter Madsen

Journal of Undergraduate Research

My ORCA project is primarily focused on organizational learning. I am working closely with Peter Madsen, my mentor, to gather data and find supporting literature. Our hypothesis is that strategic focus will increase the rate at which organizations learn. In a nuclear power plant, this can be measured by the number of delays for maintenance that occur in a plant. We hypothesize that organizations that operate in a narrowly defined domain will learn faster than other companies in that domain, even if they have the same level of aggregate experience. This topic is currently under debate in the management literature; …

“Working To Put Food On The Table”: Fractured Identities And Mission Drift In A South African Nonprofit Organization, Eric C. Darsow, Dr. Christopher Meek, Dr. Warner Woodworth

Journal of Undergraduate Research

Nonprofit organizations (NPOs) face a tradeoff between activities which further their mission and those which generate revenue to pay salaries and bills. For many NPOs, management’s increasing attention to cash flow suppresses the organization’s service-oriented mission and alienates staff. This ORCA grant funded a case study of this phenomenon at RSEF, a small development NPO in South Africa. I use organizational identity theory to explore ways in which a loss of mission focus affects how staff identify with their work, and how decreased identification impacts the organization’s ability to serve society. By understanding the relationship between job commitment, organizational identification, …

Management As A Liberal Art (Seattle), C. William Pollard

C. William Pollard Papers

In these opening remarks recorded for a fall seminar at Seattle Pacific University, Pollard outlines Peter Drucker's theory of management as a liberal art and details the ways in which it was implemented in the ServiceMaster organization. He also notes why such a vision is important for contemporary management education.

Small Business Development In Southern Africa, Nathan Feliz, Dr. Warner Woodworth

Journal of Undergraduate Research

The focus of my research was to observe the process of economic development at the grassroots level in Southern Africa. In Capetown, South Africa I found an organization that was working closely with marginalized youth in the townships and squatters camps. The Center For Opportunity Development (COD) works with youth, (ages 18-35), teaching business skills. The Center For Opportunity Development had just changed to a new approach of more practical learning when I joined with them. Instead of spending more time in the class room the thought was to get the students out working more. Each student would spend a …

Pricing And Local-Content Decisions Of A Multinational Firm In A Duopoly Market, Nanqin Liu

Lingnan Theses

The internationalization of production requires each multinational firm to determine the local content rate for his product that is made and sold in a foreign country. In this thesis, we investigate the local content rate and pricing decisions for a multinational firm who competes with a local firm in a market without and with a local content requirement (LCR). We develop and solve a two-stage decision problem in which the multinational firm determines his optimal local content rate and the two firms then make their pricing decisions. Our analytical results show that the multinational firm sets a lower local content …

The Infected Organization: “Corpz” Exposure, Bobby G. Martin

Publications

Max Brooks’ 2006 novel, World War Z: An oral history of the zombie war presents an account of life in a post-apocalyptic world, from the perspective of those who lived through the experience. In the world [earth] of which Brooks speaks, there are people who, whether by personal preparedness, or pure chance, survived the apocalypse unscathed, and there are also those less fortunate, who were infected. The infected are in effect, reanimated corpses; referred to as Zed Heads (Zed, British for the letter Z), or, perhaps more familiar, ZOMBIES! The term zombie according to Brooks (2003) is “an animated corpse …

Leadership Training Center: A Resource For Guatemalan Returned Missionaries, Brian Melven, Don Adolphson

Journal of Undergraduate Research

The purpose of my project was to develop a proposal to aide Guatemalan university students in finding fulfilling employment after university graduation. I specifically wanted to help LDS university students who attended the public university in Guatemala City. The proposal was based on my findings after a two-month visit to Guatemala City last summer.

Encouraging Entrepreneurship: Microfinance, Knowledge Support, And The Costs Of Operating In Institutional Voids, Subrata Chakrabarty, A. Erin Bass

Marketing and Management Faculty Publications

This study focuses on the supplemented strategies of microfinance institutions (MFIs), in which the MFI offers nonfinancial services, such as entrepreneurship related knowledge, in addition to financial services to impoverished borrowers at the bottom of the pyramid (BoP). We examine two contextual factors–foreign direct investment (FDI) and loan defaults–to better understand the relationship between providing knowledge support to encourage entrepreneurship and costs of operating at the BoP for MFIs. In contexts where FDI is low and loan defaults are high, providing knowledge support to encourage entrepreneurship aggravates the MFI's costs of operating at the BoP. However, in contexts where FDI …

Mission Drifts In Microcredit: The Drift Away From The Poorest Of The Poor; And, The Drift From Providing Social Benefits, Jared Mabey, Dr. Warner Woodworth

Journal of Undergraduate Research

This thesis shows that the microcredit movement=s fixation on reaching financial self-sustainability is causing microfinance institutions to cease to achieve important objectives, namely: 1) reaching the poorest of the poor, and 2) providing bank members with social benefits.