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Full-Text Articles in Business

A Comparative Study Of Governing Board Composition And Financial Performace Measures In New Hampshire Hospitals, Heather C. Brooks Oct 2012

A Comparative Study Of Governing Board Composition And Financial Performace Measures In New Hampshire Hospitals, Heather C. Brooks

Honors Theses and Capstones

No abstract provided.


Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton May 2012

Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton

Chancellor’s Honors Program Projects

No abstract provided.


Detecting Fraud In Bankrupt Municipalities Using Benford's Law, Allyn H. Haynes Apr 2012

Detecting Fraud In Bankrupt Municipalities Using Benford's Law, Allyn H. Haynes

Scripps Senior Theses

This thesis explores if fraud or mismanagement in municipal governments can be diagnosed or detected in advance of their bankruptcies by financial statement analysis using Benford’s Law. Benford’s Law essentially states that the distribution of first digits from real world observations would not be uniform, but instead follow a trend where numbers with lower first digits (1, 2…) occur more frequently than those with higher first digits (…8,9). If a data set does not follow Benford’s distribution, it is likely that the data has been manipulated. This widespread phenomenon has been used as a tool to detect anomalies in data …


Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen Jan 2012

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen

Electronic Theses and Dissertations

This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. The second study draws on social exchange theory (SET) to reexamine the relationship between …


Three Interdisciplinary Studies On It Outsourcing, Sonia Gantman Vilvovsky Jan 2012

Three Interdisciplinary Studies On It Outsourcing, Sonia Gantman Vilvovsky

2012

This dissertation provides interdisciplinary insights into the role of client's internal collaborative experience in managing communication during a complex outsourced project, building a quality client-vendor relationship and ultimately achieving success in the project. Each of the three studies in this dissertation identifies a gap in existing scholarship and proposes an interdisciplinary research agenda.

The first essay advances the development of the public sector IT outsourcing (ITO) inquiry by consolidating the existing research into an analytical framework and validating a part of the framework with rich qualitative data collected from collaborative initiatives of public safety agencies ("Public Safety Networks", or PSN). …