Business Commons^™

Psychological Distance: The Relation Between Construals, Mindsets, And Professional Skepticism, Jason Rasso

USF Tampa Graduate Theses and Dissertations

In this study, I examine the influence of construals (interpretations) and mindsets on professional skepticism in auditors. Auditors have been criticized lately for not displaying enough professional skepticism, particularly in their audits of complex estimates (PCAOB 2008). Regulators speculate about and academic research shows a correlation between low professional skepticism and both audit failures and audit malpractice claims (Beasley et al. 2001; Anderson and Wolfe 2002). I hypothesize that prolonging the deliberative mindset in the audit judgment and decision-making process can increase professional skepticism in auditors.

Experienced auditors take part in a 1 x 3 between-participants experiment in which they …

Aligning Human Resource Development With The Strategic Priorities Of Healthcare Organizations: The Cfo Perspective, Carla Breedlove Smith

USF Tampa Graduate Theses and Dissertations

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Perceptions Of Workplace Mentoring Behaviors For Lifelong Career Development, Lynne A. Key

USF Tampa Graduate Theses and Dissertations

This study's purpose was to investigate the importance of mentoring functions and behaviors for lifelong career development as perceived by protégés. The population included individuals in middle to late adulthood (age 40 years and older) who reported they had been a protégé in at least one mentoring association perceived as beneficial to their lifelong career development; and were either employed or had been employed as a middle manager, senior manager, C-level executive, business owner, or member of a profession. The sample was obtained using a chain-sample method; 67 Ambassadors completed an online survey and each invited 10 contacts to complete …

Two Essays On Stock Repurchases-The Post Repurchase Announcement Drift: An Anomaly In Disguise? And Intra Industry Effects Of Ipos On Stock Repurchase Decisions, Thanh Thiet Nguyen

USF Tampa Graduate Theses and Dissertations

We reexamine the stock price drifts following open-market stock repurchase announcements by differentiating actual repurchases from repurchase announcements and by controlling for the repurchasing firms' earnings improvement in the announcement year relative to the prior year. Our results show that only firms that actually repurchase their shares exhibit a positive post-announcement drift. More importantly, we find that these repurchasing firms have the same post-announcement drift as their matching firms that have similar size and earnings performance but do not repurchase. Further analysis indicates that the post-repurchase announcement drift is not a distinct anomaly but the well-documented post-earnings announcement drift in …

Optimising End-To-End Maritime Supply Chains: A Carbon Footprint Perspective, Patrick Rigot-Muller, Chandra Lalwani, John Mangan, Orla Gregory, David Gibbs

Articles

Purpose – The purpose of this paper is to illustrate an optimisation method, and resulting insights, for minimising total logistics-related carbon emissions for end-to-end supply chains.

Design/methodology/approach – The research is based on two real-life UK industrial cases. For the first case, several alternative realistic routes towards the UK are analysed and the optimal route minimising total carbon emissions is identified and tested in real conditions. For the second case, emissions towards several destinations are calculated and two alternative routes to southern Europe are compared, using several transport modes (road, Ro-Ro, rail and maritime). An adapted Value Stream Mapping (VSM) …

Silent Stories Of Resistance To Doing Employment, Sue Mulhall

Articles

Purpose – Exploring experiences of participants on an Irish active labour market programme, the purpose of this paper is to examine accounts of everyday forms of resistance to the subject positions offered in the dominant discourse of “doing employment” espoused on such schemes.

Design/methodology/approach – Employing narrative research, the process of individual opposition to established work routines is illustrated at the level of meaning, identity and self reflection by using the three-dimensional narrative inquiry space to chronicle three participants’ stories. Their newly formed subjectivities (created by changes encountered in their past lives and the situations they are experiencing in their …

The Transfer Of Military Culture To Private Sector Organizations: A Sense Of Duty Emerges, Janet K. Tinoco, Anke Arnaud Ph.D.

Publications

As a government institution, the United States (US) Department of Defense (DOD) wields powerful influence on private sector organizations in the defense industry beyond the implications of public policy. In our conceptual research, we study the DOD as a key customer stakeholder in these organizations and investigate the influence of its military culture on these private sector organizations. By analyzing the culture of the DOD, we uncover a new dimension, sense of duty, not previously studied in mainstream organization literature. We propose that this dimension transfers from the DOD to its private sector suppliers in the defense industry via interorganizational …

Knowledge-Sharing Behavior In Dairy Sector Of Pakistan, Syed Rahmatullah Shah, Khalid Mahmood Dr.

Library Philosophy and Practice (e-journal)

This study is about knowledge sharing behavior in dairy sector. Two-hundred middle managers (with professional qualifications) from five industrial units in Pakistan were selected for study. Fifty-seven managers participated in the study (29 percent of the sample). Research model and hypotheses were based on behavioral theories, i.e., TRA, TPB, and TAM. Data were collected through a questionnaire using Likert scale. Spearman’s and Pearson’s correlation coefficients and structural equation model among different variables tested hypotheses of the research modal. The study proved that attitude, intention, and behavior had accepted mutual positive direct effects for knowledge sharing in dairy sector. Conversely, subjective …

Information Flow And Clinical Outcomes In A Fully Functional Perinatal Continuum Of Care, Donald Levick Md, Michael Sheinberg Md, Chad D. Meyerhoefer Phd, Mary E. Deily, Shin-Yi Chou Phd, Susan A. Sherer Phd

Administration & Leadership

No abstract provided.

"Why Do We Have To Learn This Stuff?" Revising Or Developing A Course Using Essential Questions, Michael E. Cafferky

Faculty Works

This paper explores how the concept of “essential questions” can be used as a structural tool for revising or developing a business course such that active learning and student engagement are fostered. The concept of essential questions is different from and similar to the Socratic method. The relationship between essential questions and other course elements is discussed. An example is provided for how this approach was used in a business ethics course taught from a biblical worldview.

The Virtue Of Profit (California), C. William Pollard

C. William Pollard Papers

This particular version of the "Virtue of Profit" speech was prepared by Pollard for a meeting with a Chinese business associate. In it he contends that profit can be considered virtuous when it allows servant leaders to invest in employees, thereby contributing to the moral and spiritual formation of human beings.

Increasing Value Generation Using A Hierarchical Simulation-Based Scor Framework, John Crowe, Amr Arisha

Conference Papers

We are part of extraordinary times, global recession coupled with increased competition; high costs and decreasing demand have changed the dynamics of supply chain management (SCM). In response, many organizations have fast-tracked changes to corporate-level strategies to reduce costs and maintain profit margins and have not considered the long-term impact these decisions have on more operational-level SCM activities. This has resulted in a renewed focus on customer value and the economic and behavioral systems of the supply chain, or more accurately, the value chain. The Supply Chain Operations Reference (SCOR) model increases the integration organizations have within their supply chains …

Walmart's Sustainability Journey: Andy Ruben And The Design Of Organizational Structures And Systems (B), David G. Hyatt, Andrew Spicer

Wal-Mart Sustainability Case Project

The case “Andy Ruben and the Design of Strategic Goals and Processes” flows from the previous discussion, by moving from the development of an ambitious vision to the challenges of adopting strategic policies and processes to reach those aspirations in practice. This case puts students into the role of Andy Ruben, Walmart’s first Vice-President for Sustainability , asking them to make concrete decisions about what should be done, in what order, and by what process if they were to implement an ambitious corporate sustainability strategy. In the case, Ruben confronts specific choices about how to define the responsibilities of the …

Walmart's Sustainability Journey: Andy Ruben And The Design Of Organizaional Structures And Systems (A), Andrew Spicer, Laura Lambdin

Wal-Mart Sustainability Case Project

The case “Andy Ruben and the Design of Strategic Goals and Processes” flows from the previous discussion, by moving from the development of an ambitious vision to the challenges of adopting strategic policies and processes to reach those aspirations in practice. This case puts students into the role of Andy Ruben, Walmart’s first Vice-President for Sustainability , asking them to make concrete decisions about what should be done, in what order, and by what process if they were to implement an ambitious corporate sustainability strategy. In the case, Ruben confronts specific choices about how to define the responsibilities of the …

Walmart's Sustainability Journey: Defining Sustainable Products (B), David G. Hyatt, Andrew Spicer

Wal-Mart Sustainability Case Project

In “Defining Sustainable Products (A),” we examine Walmart’s search for a systemic solution to define a sustainable product precisely. In this case, Matt Kistler, who succeeded Andy Ruben as the company sustainability leader in 2007, knows that the company is lagging behind on its espoused goal of selling sustainable products. The case asks students step into Kistler’s shoes as he leads Walmart’s sustainability office through a systematic review of the different models and frameworks available for measuring the sustainability of products presently in use. Eventually, the students face a decision about what Walmart should do to make systemic progress with …

Walmart's Sustainability Journey: Lee Scott's Founding Vision, Andrew Spicer, Laura Lambdin

Wal-Mart Sustainability Case Project

The first case—“Lee Scott’s Founding Vision”—takes the perspective from the apex of the organization as Walmart’s CEO, Lee Scott, develops and articulates his vision of what Walmart hopes to achieve by pursuing an aggressive sustainability strategy. This case explores the pressures that led Scott to announce the company’s ambitious sustainability goals: achieving zero waste, 100% renewable energy, and selling sustainable products. It also explores the choices made when defining and communicating the scope of the strategy, particularly through an in-depth analysis of his announcement of Walmart’s new goals in his October 2005, “Twenty-First Century Leadership” speech.

Walmart's Sustainability Journey: Defining Sustainable Products (A), David G. Hyatt, Andrew Spicer

Wal-Mart Sustainability Case Project

In “Defining Sustainable Products (A),” we examine Walmart’s search for a systemic solution to define a sustainable product precisely. In this case, Matt Kistler, who succeeded Andy Ruben as the company sustainability leader in 2007, knows that the company is lagging behind on its espoused goal of selling sustainable products. The case asks students step into Kistler’s shoes as he leads Walmart’s sustainability office through a systematic review of the different models and frameworks available for measuring the sustainability of products presently in use. Eventually, the students face a decision about what Walmart should do to make systemic progress with …

Walmart's Sustainability Journey: Peter Redmond And The Search For Sustainable Seafood, David G. Hyatt

Wal-Mart Sustainability Case Project

In “Peter Redmond and the Search for Sustainable Seafood,” students examine the responses of Peter Redmond, Vice President and Divisional Merchandise Manager of Deli and Seafood, to organizational pressures to make seafood more sustainable at Walmart.

Consumers And Sustainability At Walmart: A Student's Perspective, Kealy Carter, Satish Jayachandran

Wal-Mart Sustainability Case Project

To further encourage students to analyze initial goals in comparison with outcomes over time, we have developed a consumer-oriented case—“Consumers and Sustainability at Walmart: A Student’s Perspective”—that moves beyond the perspective of internal Walmart participants to explores issues of sustainability from the point of view of a typical Walmart shopper. In this case, we examine the experience of a fictional student shopper who goes to Walmart and wants to buy sustainable products, which helps raise questions for students about what Walmart’s actions mean to them as consumers, citizens as well as business professionals. The case also asks students to evaluate …

2012-12-06, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

2012-12-06 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes for December 6, 2012.

Risks & Rewards: Understanding Management Influences On Employee Engagement & Well-Being During Management Transitions, Dale E. Hartz

Student Scholarship

In spite of enormous changes occurring routinely within organizations and the resulting movement of managers, there is only limited research on management transitions and even less research on the effects the transitions have on those being managed. Because of its potential to be a factor in organizational performance and competitiveness, employee engagement and well-being, has recently been receiving significant attention both in the practitioner and academic worlds. However, there is a dearth of research available on what occurs with employee engagement and well-being during management transitions. Our findings effectively illustrate the various states that employees function in during management transitions …

2012-12-04 Executive Council Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Executive Council Meeting Minutes for December 4, 2012.

2012-12-04 Executive Council Meeting With The President And Provost Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Executive Council Meeting with the President and Provost Minutes for December 4, 2012.

Special Purpose Acquisition Companies

Fordham Business Student Research Journal

Special purpose acquisition companies (SPACs) are blank-check companies that raise funds from investors through a public offering of shares and warrants (known as a Unit IPO) for the purpose of buying a private firm. SPACs have no assets or business plan and their only intent is to acquire an operational business. Because of limited data (SPACs have only gained popularity in the past decade), there has been very little research into the nature of firms that are targeted for SPAC acquisitions, with most research focusing on short-term performance statistics. A SPAC transaction effectively takes an existing private business and makes …

Underwriting Syndicates In Bric Countries: Determinants Of Syndicate Size And Member Selection

Fordham Business Student Research Journal

The process of startup firms raising capital through equity markets by issuing shares to the public is a strong sign of financial growth and innovation. Going public requires the issuing firm to share information with potential investors and requires financial institutions to underwrite the effort, typically through a syndicate. The underwriting syndicate is a coalition of competing banks that serve as intermediaries between the firm and the investors. In emerging nations, this process is compounded by the differences in the maturity of the financial markets and the economic environment. The growth and significance of capital markets in the BRIC (Brazil, …

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in complete …

A Simulation-Based Decision Support System To Model Complex Demand Driven Heathcare Facilities, Amr Arisha, Michael Thorwarth

Conference papers

Simulating healthcare processes is a sophisticated endeavor. Treatment processes and patient arrival patterns differ significantly in their statistical attributes and implicate a high degree of variability. In addition, there are several types of interconnected processes of medical staff involved that accompany a patient’s journey through the healthcare facility. Replicating this behavior with process flow models in a discrete event simulation model is highly complex and therefore difficult to create while maintaining a high degree of precision. A framework is thus introduced which delivers an algorithm that allows to implement Multiple Participant Pathway Modeling (MPPM) under the consideration of Flexible Resource …

Multi-Citeria Framework For An Emergency Department In An Irish Hospital, Waleed Abo Hamad, Amr Arisha

Conference papers

Health research is one of these priorities in every economy and through this research an emphasis will be put on translational research in the context of more sustainable and efficient healthcare system (translation of operations management practices to clinical applications). Healthcare systems in general and Emergency Departments in particular around the world are facing enormous challenges in meeting the increasingly conflicting objectives of providing wide accessibility and efficiency while delivering high quality and prompt services. The proposed framework integrates simulation modeling, balanced scorecard, and multi-criteria decision analysis aiming to provide a decision support system to emergency department managers. Simulation outputs …

Organizational Socialization Practices For Successful Newcomer Adjustment, Stacey L. Holleran

Communication & Leadership Dissertations and Theses

This research study examines the practices organizational leaders can employ to assist newcomers in their adjustment to the organization, thereby creating an increase in the number of successful, long-term employees. In the workplace setting, organizational newcomers who fail to properly adapt are at risk for early “turnover” or an extended period of disengagement, producing an extremely costly scenario for the organization. Literature in the area of organizational socialization and successful newcomer adjustment suggests myriad ways to positively influence the newcomer’s experience; however, no single source offers a comprehensive approach that can be universally applied. Grounded by interpersonal communication theory and …