Business Commons^™

A Case Study Of Epa Clauses As They Apply To Fixed Price Contracts, Trevor A. Enos

Theses and Dissertations

Adjusting fixed price contract prices over long periods of performance is vital to protect both the government and contractor from market price fluctuations. This is accomplished via an Economic Price Adjustment (EPA) clause which currently utilize forecasts of producer price indexes (PPI) as a baseline. There is currently a lack of research on if the use of these forecasts as a baseline for calculating EPAs is the best alternative. This research involves determining the validity of using Global Insight (GI) forecasts for the purpose of calculating EPAs in fixed price contracts. Two EPA clauses are examined as a case study …

Examining The Critical Success Factors Of Rapid Acquisition: A Human Capital Perspective, Christine J. Jestice

Theses and Dissertations

Department of Defense (DoD) acquisition programs continue to encounter schedule delays and cost overruns despite past reforms. Global threat uncertainties and high-velocity technological advances are also prevailing. Given the current rate at which program offices are fielding weapon systems, the United States (US) may be fighting with obsolete weapons and technology. Gaining superiority demands a new approach – to expedite the rate of capability delivery through rapid acquisition programs who have demonstrated success in delivering capabilities with speed. This research examines whether the attributes in the people dimension of an expedited framework contribute to success of rapid defense acquisition programs. …

An Assessment Of The Air Force’S Return On Investment For Product Support Business Case Analysis Processes, Robert E. Tyson Jr.

Theses and Dissertations

There have been many fiscal challenges over the years facing the Department of Defense (DOD). With these challenges, cost savings initiatives have become commonplace. To meet these fiscal challenges head-on, new policies to improve estimating and control costs have been implemented. Senior leaders within the cost analysis community are tasked with managing these changes while continuing to provide timely and accurate cost estimates. The purpose of this research is to focus on one of the more important cost savings initiatives -- Product Support Business Case Analyses (PS-BCA). Our research questions explore the current cost and impact of this DoD cost …

The Moderating Effect Of Employee Bottom-Line Mentality On The Relation Between Personality And Unethical Pro-Organizational Behaviors, Jordan Thomas

Theses and Dissertations

Unethical pro-organizational behavior (UPB) refers to unethical actions that employees engage in to benefit the company they work for. The issue of employees engaging in UPB has been high-lighted in various high-profile scandals, such as the Volkswagen emissions scandal. The current study examined the interaction between employees’ personality traits, perceptions of bottom-line mentality (BLM), and UPB. The results suggested that when employees who are low on trait conscientiousness and honesty-humility are placed in an environment in which they perceive to have high levels of BLM, they are more likely to engage in UPB than those individuals who had higher levels …

Strategjite E Marketingut Të Përdorura Nga Prodhuesit E Pijeve Energjike, Genc Emini

Theses and Dissertations

Ky punim synon që t’u japë përgjigje ndërmarjeve të Kosovës, dhe tema ime i referohet strategjisë të cilën e ka përdour kompania e pijeve RC COLA me seli në fshatin Velekincë të Gjilanit. Gjithashtu synon t’u japë përgjigje disa pyetjeve kërkimore të cilat lidhen me strategjitë e marketingut e që zbatohen sot në Kosovë.

Qëllimi kryesor i këtij punimi është analiza e gjendjes ekzistuese, e njohjes dhe e zbatimit në praktikë të strategjive të marketingut dhe dhënia e rekomandimeve për përmirësime në hartim dhe zbatim të strategjive të marketingut nga ana e kësaj kompanie.

Për të realizuar këtë punim, më …

Ndikimi I Hulumtimit Dhe Zhvillimit Në Sektorin E Edukimit Të Lartë Dhe Atë Industrial: Rasti I Kosovës, Blertë Gara

Theses and Dissertations

Ky studim ka për qëllim të tregoj rëndësinë e investimeve në fushën e Hulumtimit dhe Zhvillimit. Në shumë vende në zhvillim, po ashtu edhe në Kosovë, nuk dihet saktë ku dhe sa investohet për Hulumtim dhe Zhvillim. Unë kam bërë këtë hulumtim që të qartësoj shkallën e investimeve që bënë Kosova në H & Zh në Institucionet e Arsimit të Lartë dhe në sektorin Industrial. Hulumtimi dhe Zhvillimi është një term i cili përdoret zakonisht për të përshkruar aktivitetet e ndërmarra nga kompanitë dhe subjektet e tjera industriale dhe biznesore që merren me krijimin e produkteve dhe shërbimeve të reja, …

Roli I Eksportit Në Rritjen Ekonomike, Adelina Çollaku

Theses and Dissertations

Në këtë temë janë analizuar dhe prezantuar disa aspekte teorike të ndikimit të eksportit në rritjen ekonomike, në këtë rast në kushtet dhe rrethanat e Kosoves. Në bazë të aspekteve teorike dhe praktike të rolit të eksportit në rritje ekonomike, janë hulumtuar dhe dokumentuar shumë çështje që tregojnë se ekziston një lidhje pozitive në mes rritjes ekonomike dhe eksportit.

Rezultatet e nxjerra nga këto hulumtime tregojnë se në Kosovë eksporti luan rol të rëndësishëm dhe mund të ketë ndikim pozitiv në rritje ekonomike, nëse shteti vazhdon të implementoj politika ekonomike që promovojnë rritjen ekonomike. Edhe pse ndikimi i tij deri …

Prokurimi Publik Në Kosovë Dhe Shqipëri Dhe Sfidat E Prokurimit Elektronik, Benita Syla

Theses and Dissertations

Prokurimi publik ndërtohet mbi krijimin e vlerës për para dhe efektivitetin e atyre se çfarë blen. Në momentin që kemi të bëjmë me prokurimin, instinktivisht mendja i referohet ligjit dhe rregullave të sanksionuara që duhet të përdoren në mënyrë strikte dhe rigoroze. Ky punim ka për qëllim që të paraqes një tablo gjithëpërfshirëse të prokurimit publik në Kosovë dhe Shqipëri, e veçanërisht funksionimit të platformës elektronike të prokurimit në Kosovë. Ideja ishte që të filloj punimin nga historia e zhvillimit të prokurimit publik në Kosovë dhe Shqipëri, parimet mbi të cilat funksionon prokurimi e deri tek pjesa e elaborimit të …

Ndikimi I Nevojës Dhe Motivimit Në Performancë Ipko-Case Study, Aida Dibra

Theses and Dissertations

Kjo tezë përpiqet të kuptojë mardhënjet e performancës me motivimin dhe nevojën. Teza përdor një metodë sasiore për të kuptuar këto marrëdhënie nëpërmjet lidhjes së korrelacionit dhe regresionit linear. Paketa statistikore për Shkencat Sociale (SPSS) është përdorur për të përpunuar të dhënat e mbledhura përmes pyetësorëve të dorëzuar tek punonjësit e kompanisë IPKO në Kosovë. Sipas analizës, ekziston një korrelacion i fortë midis motivimit dhe performancës. Për më tepër, korrelacioni midis performancës dhe nevojës është gjithashtu pozitiv. Analiza e regresionit linear tregon që motivimi është një faktor i rëndësishëm drejt shpjegimit të performancës, ndërsa nevoja eliminohet nga ekuacioni i regresit …

Big Sister Enterprise: Just Be There, Wai Ying Zhao

Theses and Dissertations

Wai Ying Zhao, an artist and curator, instituted an American company named Big Sister Enterprise in 2018. BSE is a Delaware registered LLC that imitates briefcase companies implemented in order to foster a community of emerging artists with the intent of exhibiting and promoting their works. Zhao’s initiative stems from the awareness that many artists are struggling to continue their studio practices because of unstable income or being overworked in jobs such as art handling, gallery sitting and bartending. Through openings and events held in spaces in both New York and Shenzhen, she aims to create a community where emerging …

Evazioni Fiskal Në Kosovë Dhe Ndikimi Në Zhvillimin Ekonomik, Argjend Rashiti

Theses and Dissertations

Shmangia tatimore apo evazioni fiskal është një prej problemeve kryesore për secilën ekonomi, e sidomos për Kosovën, ku ky evazion fiskal po ndikon që buxheti të ketë më pak të hyra. Ky është vetëm njëra ndër elementet negative, për shkak se ato biznese qe veprojnë dhe punojnë me këto shmangie tatimore shum lehtë avancohen në treg dhe në një mënyrë po krijojnë një konkurrenc jolojale karshi biznesve të tjera që janë lojale. Evazioni fiskale është një faktë i vërtet në Kosovë. Ky fenomen vërehet në shumë fusha të jetes, fillon nga fshehja e tvsh- së e deri te shitja e …

Taksat, Arbnora Hetemi

Theses and Dissertations

Konceptualizimi apo shtrirja në hapsirë dhe kohë i rregullimit ekonomik të nje vendi përmesë të hyrave qe akumulon ka qenë dhe mbetët sfida me e madhe e demokracisë moderne. Baza e mbledhejs se të hyrave nga nje vend nuk është proces që ka lindur me shtetin modern andaj mbjedhja e tyre është po aq e vjetër sa vetë ekzistenca e shoqerive te para. Andaj leht mund të themi se menagjimi i parasë publike daton shumë herët ne rregullimet e para shoqerore.

Punimi ne fjalë është shtrirje mbi po ketë efekt të të hyrave publike ne rregulimin shoqeror te një vendi. …

Avoiding The Restart Button: Examining The Critical Factors Of The Onboarding Process That Encourage Team Cohesion, Gregory James Connell

Theses and Dissertations

The process of onboarding new employees critically impacts a firm’s overall success. Previous studies have looked at the relationship between onboarding and outcomes such as employee satisfaction, turnover intention, and performance. One area understudied is the correlation between onboarding processes and team cohesion. The topic is relevant to the business sector because there is an increase in firms that are organizing employees into teams. Using a sample population of resident assistants and reserve officers’ training corps cadets from six different teams, this quantitative study implemented a survey to explore if there was a positive correlation between new team member onboarding …

Data Warehouse & Business Intelligence Sektori Bankar, Djellza Hamza

Theses and Dissertations

Ne jetojmë në një epokë ku teknologjia është kudo rreth nesh, ku teknologjia po e shoqëron punën tonë pothuajse në çdo vend. Ne e dimë rëndësinë e të dhënave në industri, financa, biznese, kompani etj. Sot, të dhënat na vijnë në forma të ndryshme dhe burime të shumëfishta, ndryshe nga epoka e mëparshme. Duke pasur parasysh organizatat e mëdha të cilat përbëhen nga departamente të ndryshme dhe kanë nevojë që këto të dhëna t’i kenë në një vend të vetëm, për këtë arsye të veçantë ne kemi nevojë për Data Warehouse. DWH mund të përkufizohet si një koleksion i informacionit …

Ndikimi I Gjenereimit Të Ideve Nё Procesin E Suksesshem Të Inovacionit, Nitё Morina

Theses and Dissertations

Inovacioni është një nga çështjet më të rëndësishme dhe më komplekse me të cilat kompanitё ballafaqohen sot. Roli i inovacioneve mund të vlerësohet si faktori kryesor i rritjes së vlerës së kompanisë nga ana e aktorëve që operojnë në treg. Sfida më e madhe më të cilën po përballen kompanitë sot është aftësia për të menaxhuar ndryshimet e vazhdueshme që ndodhin në teknologji dhe industri dhe njehkohësisht aftësia për të stimuluar inovativitetin dhe kreativitetin. Gjenerimi i ideve ёshtё cilёsuar si njё nga aktivitete mё tё rendёsishme dhe kritike tё inovacionit, andaj kompanitë është e rendësishme jo vetem që të jenë …

University President Compensation: A Complex Examination Of Its Determinants And Consequences, Sheila Keener

Theses and Dissertations

This dissertation examined the controversy surrounding the high levels of compensation paid to university presidents. To do this, the first half of this dissertation includes a systematic review of the existing literature regarding the relation between university performance and university president compensation in nonprofit universities. The second half of this dissertation attempts to replicate the findings from the systematic review with more current data. Several gaps identified in the literature, including the effects of analyzing specific compensation components, the effect of university president compensation on subsequent university performance, potential nonlinear relations, and how relations between university performance and university president …

Exploring The Impact Of Diversity Training On The Development And Application Of Cultural Competence Skills In Higher Education Professionals, Kendra Cabler

Theses and Dissertations

In recent years the terms diversity and inclusion have become major buzzwords across industries and fields of study. Within the field of education broadly, and higher education in particular, a shifting student demographic can be seen across the country. Issues of equity and inclusion have become central complexities for present day educational strategists, and organizations committed to cultivating a culture of inclusion must do so with intentionality. In the context of higher education, this often requires the intentional development of professionals within a particular college or university. There has been a great deal of research concerning the development of cultural …

Work-Life Factors That Impact Job Burnout And Turnover Intention Among Athletic Academic Support Professionals, Jennifer Gellock

Theses and Dissertations

The purpose of the current study was to investigate factors in the work environment that impact job burnout among academic support professionals who work with college student-athletes. Specifically, the factors of job control match, fairness march, rewards match, and workload match were explored. Additionally, the extent to which emotional exhaustion and depersonalization had an effect on turnover intention was explored. Job burnout has been found to have negative impacts on professionals in human services professions. The sample consisted of academic advisors and learning specialists affiliated with National Collegiate Athletic Association (NCAA) Division I programs. Results suggest academic support professionals experience …

Exploring Factors Related To Customer Service Representatives’ (Csrs) Performance In Call Centers., Ruth R. Jayson-Polk

Theses and Dissertations

This study provides critical research on individual change and its impact on individual performance using the ADKAR change management model. This applied dissertation was designed to research improvement in call monitoring performance scores between two groups of customer service representatives’ (CSRs): the experimental group receiving the ADKAR change management intervention, and the control group, who did not receive the ADKAR change management intervention. The ADKAR change management model (Hiatt, 2006) provided the theoretical framework for the study.

The literature review revealed that change management is a critical component of organizational change but is driven by individual change. The literature informs …

Adapting Financial Technology Standards To Blockchain Platforms, Gabriel Bello

Theses and Dissertations

Traditional payment systems have standards designed to keep transaction data secure, but blockchain systems are not in scope for such security standards. We compare the Payment Application Data Security Standard’s (PA-DSS) applicability towards transaction-supported blockchain platforms to test the standard’s applicability. By highlighting the differences in implementation on traditional and decentralized transaction platforms, we critique and adapt the standards to fit the decentralized model. In two case studies, we analyze the QTUM and Ethereum blockchain platforms’ industry compliance, as their payment platforms support transactions equivalent to that of applications governed by the PA-DSS. We determine QTUM’s and Ethereum’s capabilities to …

An Analysis Of The Financial Reporting Quality Of Early Adopters Of Accounting Standards Update, Asu 2016-02, Hannah D. Eubanks

Theses and Dissertations

In 2016, the Financial Accounting Standards Board updated the way lease transactions are reported. This paper offers insight into the financial reporting quality of the early adopters of Accounting Standards Update on Leases, ASU 2016-02. Methodology modeled after an event study on clawback provisions conducted by Dehaan, Hodge, and Shelvin (2013) aids in the development of the hypothesis and matched-sample event study using restatements and audit opinions as proxies for financial reporting quality. It is hypothesized that the early adopters of ASU 2016-02 will have better financial reporting quality when compared to a control group. Results do not support the …

Understanding Effectiveness Of A Diverse Board In The Nonprofit Sector: The Role Of Board Inclusion & Critical Mass Of The Diverse Board Members, Suparna Dutta

Theses and Dissertations

Using rated responses from nonprofit CEOs who participated in the 2016 BoardSource national survey, this study investigates whether nonprofit board inclusive behavior or board inclusive practices are positively correlated with nonprofit board effectiveness. It further examines whether a critical mass of racial and ethnic minority or women board members may moderate the relationship stated above. To answer these questions, the study tested six hypotheses using principal component analysis, followed by hierarchical regression analysis, and found no evidence of statistical significance in main or moderator effects. The study recommends that policymakers should frame policies that ensure mandatory quotas for women and …

A Novel Framework For Social Internet Of Things: Leveraging The Friendships And The Services Exchanged Between Smart Devices, Javad Abed

Theses and Dissertations

As humans, we tackle many problems in complex societies and manage the complexities of networked social systems. Cognition and sociability are two vital human capabilities that improve social life and complex social interactions. Adding these features to smart devices makes them capable of managing complex and networked Internet of Things (IoT) settings.

Cognitive and social devices can improve their relationships and connections with other devices and people to better serve human needs. Nowadays, researchers are investigating two future generations of IoT: social IoT (SIoT) and cognitive IoT (CIoT). This study develops a new framework for IoT, called CSIoT, by using …

Finpathlight: Framework For An Ontology-Based, Multiagent, Hybrid Recommender System Designed To Increase Consumer Financial Capability, Lawrence Bunnell

Theses and Dissertations

This study is a design science research (DSR) project in which a description of the development and evaluation process for several novel technological artifacts will be communicated. Specifically, this study will establish: 1) an ontology of recommender systems issues, 2) an ontology of financial capability goals, and 3) a framework for a Personal Financial Recommender System (PFRS) application designed to improve user financial capability, called FinPathlight. The impetus for the RecSys Issues Ontology is to address a gap in the literature by providing researchers with a comprehensive knowledge classification of the issues and limitations inherent to recommender systems research. …

A Qualitative Study Exploring Motivation And Engagement Among Millennial Volunteers In Nonprofit Organizations, Joanne Quinones

Theses and Dissertations

This applied dissertation focused on capturing the lived experiences of Millennials and explore their motivation and engagement for volunteering in a nonprofit organization. This study illustrates the importance of civic and social engagement in our society. The Millennials have been labeled as “Genme or the me generation” (Twenge, Campbell, Hoffman, & Lance, 2010, p. 1117; Twenge, 2006, p. 1), as they have been criticized for focusing on their own self-interest. While millennials have been considered as being technologically savvy, since they grew up with the internet. The millennials, have a social interest in offering support to a cause versus an …

Always Already Imprisoned: The Panoptic Power Of Capitalism In American Literature, 1900-1940, Andrew Spencer

Theses and Dissertations

Abstract

ALWAYS ALREADY IMPRISONED: THE PANOPTIC POWER OF CAPITALISM IN AMERICAN LITERATURE, 1900-1940

By Andrew Blair Spencer, Ph.D.

A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at Virginia Commonwealth University.

Virginia Commonwealth University, 2019

Director: Dr. Richard Fine, Professor, Department of English

By applying the theories of control that Michel Foucault outlines in Discipline and Punish to the capitalist system, I argue that capitalism functions in much the same was as Jeremy Bentham’s Panopticon in that it perpetually imprisons individuals who live under its purview. As I see it, capitalism works on …

Forecast Combination With Multiple Models And Expert Correlations, David P. Soule

Theses and Dissertations

Combining multiple forecasts in order to generate a single, more accurate one is a well-known approach. A simple average of forecasts has been found to be robust despite theoretically better approaches, increasing availability in the number of expert forecasts, and improved computational capabilities. The dominance of a simple average is related to the small sample sizes and to the estimation errors associated with more complex methods. We study the role that expert correlation, multiple experts, and their relative forecasting accuracy have on the weight estimation error distribution. The distributions we find are used to identify the conditions when a decision …

Leadership Influence And Organizational Culture Influence In Private Schools: A Comparative Multiple Case Study On The Relationship Between Organizational Culture And Strategic Leadership, Julia E. Tucker-Lloyd

Theses and Dissertations

The top leader of an organization influences the organizational culture, and the organizational culture influences the leader. Strategic thinking on the part of the leader is a result of organizational culture and/or will impact organizational culture. This qualitative study is a comparative multiple-case study that examines the relationship between leaders and organizational culture and what the leader’s strategic decision-making and organizational changes indicate about the relationship between leadership and organizational culture. The organizational context of private schools is used to better understand the dynamics between leadership and organizational culture.

This study uses an interview protocol with CEOs of private schools, …

Spillover Effects And Freedom: An Experimental Investigation Of The Indirect Effects Of Managerial Autonomy And Firms’ Rationale For The Implementation Of Internal Controls Across The Organizational Hierarchy, Erin M. Masters

Theses and Dissertations

The creation of excessive budgetary slack can be costly, causing organizations to implement internal controls to motivate employees to report more honestly. Internal control research explores many control-related motivations; however, the behavioral effects of autonomy in expanded organizational hierarchies are not well understood in budgeting contexts. This paper examines managerial autonomy and firms’ rationales for the implementation of internal controls in a setting that extends the common participatory dyad utilized in prior literature to an organizational hierarchy that includes owners, mid-level managers, and employees. This setting is explored through the lens of self-determination theory and psychological reactance theory, which offer …

A Review Of Government Financial Reporting Research Post-Gasb 34 And Investigations Of Gasb 54 Fund Balances, Brent L. Roberts

Theses and Dissertations

My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34’s issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies.

My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated fund balance categories. My pooled ordinary least squares (OLS) regressions show that pre-standard “unreserved” fund balances had …