Business Commons^™

Strategies That Make Entrepreneurs Sucessful On A Second Business Launch, Willie Joseph Johnson

Walden Dissertations and Doctoral Studies

Fifty percent of small businesses launched survive 5 years or more and about 33.3 percent continue operating for 10 years or longer. This transcendental phenomenological study included Cantillion's theory of entrepreneurship to explore strategies used by successful second-time business owners after a failed first launch. Face-to-face interviews took place with 12 successful second-time business owners in Fairfax County, Virginia, whose first business had failed. Interviews were transcribed and analyzed using a modified Van Kaam method to identify strategies small business owners used to succeed beyond 5 years after a failed first business venture. Data analysis revealed 4 themes: (a) owners …

The Abuse Of Foreign Income Tax Credit, Janki P. Patel

Honors College Theses

This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.

The Evolution Of The Annual Report To Shareholders, Laura Elizabeth Willimon

Honors College Theses

This exploratory study examines the evolution of the annual report to shareholders between 2005 and 2014. Several typical yet elective elements of annual reports are examined, specifically looking at the elements of sustainability, interactive interface, and length as it changed year to year. Additionally, I examined changes in independent auditor and classified companies according to Global Industry Classification Standards sectors.

Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.

Honors College Theses

The purpose of this research is to determine the probability that faculty will publish in the top journals in their respective fields, and if the probability of publishing in those top journals is equally likely across accounting, finance, and management disciplines. To address these questions we collected data from the top journals on the ABDC Journal list for the years 2013-2014. Specifically, we wanted to know how many publication opportunities in the top journals were available during the those two years, how many schools were able to publish in the top journals, and which schools had the most success in …

Essays On Earnings Forecasts, Tax Expense And Ifrs Adoption, Yan Jin

Theses and Dissertations (Comprehensive)

In this dissertation, I include three essays regarding earnings forecasts, the DuPont analysis and tax expense, all using mandatory International Financial Reporting Standards (IFRS) adoption in Canada as a setting. In the first essay entitled “DuPont Analysis, Earnings Persistence and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada”, I propose four new models to forecast one-year-ahead return on equity and change in return on equity based on prior research in the DuPont analysis and earnings persistence. I also examine whether the persistence of return on equity has improved since Canadian companies adopted IFRS in 2011.

In the second …

Responses To Change In The Global Political Economy Of Innovation – The Role Of Sub-National States In Industrial Transition, Dan Herman

Theses and Dissertations (Comprehensive)

This dissertation seeks to explore how sub-national levels of the state promote the development of new industrial sectors. To do so this dissertation builds on a series of theoretical perspectives on the role of the state in the economy and develops a unique view of how sub-national states coalesce and contrast within these perspectives. It does so through a series of empirical case studies focused on sub-national jurisdictions in North America that highlight diverse varieties of state actions that contribute, if not lead, industrial transitions and the development of new innovation-oriented industrial sectors. In so doing, the dissertation presents a …

Using Eye-Tracking To Understand User Behavior In Deception Detection System Interaction, Prashanth Kumar Lakkapragada

Masters Theses

"This research presents the analysis of data collected using eye-tracking devices on user interaction with a deception detection system. The differences between two groups of subjects, namely Innocent and Guilty, were compared, where Innocent subjects did not carry any explosive and hence, had nothing to hide in declaring objects that they were carrying whereas Guilty subjects had to lie to deceive the system. The results indicate that there is no significant difference in pupil dilation between the Innocent and Guilty subjects. However, the amount of fixations on the empty spaces of slides containing an explosive image can be used to …

The Importance Of Cross-Cultural Management In International Business: China And The United States, Natalie (Tilly) Barnett

Scripps Senior Theses

Attention to cross-cultural management in today’s globalized workplace and marketplace is paramount to professional success. In this exploration I examine the nuances of Chinese business practices and organizational culture as well as their likely points of divergence from American traditions. The variance between organizational culture across national borders is often significant and, as demonstrated by the cases herein, can prove to be either an opportunity to succeed beyond expectation or fail to the same extent.

Consuming Culture: Effects Of Globalization In American Japanese Restaurants, Danielle Wenning 16

Honor Scholar Theses

No abstract provided.

The Corporate Security Stratum Of Work: Identifying Levels Of Work In The Domain, Codee Roy Ludbey

Theses : Honours

Corporate security is a practicing domain and developing academic discipline that provides for the protection of people, information and assets, as well as the self-protection of organisations. Fayol (1949) articulated such an activity within organisations to be a core business function of significant importance; embedding security operations within all aspects of organisational work. This embedded nature of security within organisations has led to difficulty in the literature delineating roles and responsibilities of security practitioners; consequently leading to a nebulous understanding of security as a whole. Therefore, an investigation of the corporate security stratum of work has been undertaken to address …

Factors Affecting Csr Disclosure In Nepalese Banks: A Global Reporting Initiative Perspective, Gopi Bidari

Theses: Doctorates and Masters

This thesis examines the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the overall CSR disclosures).

A sample of 82 banks was selected from the Nepal Stock Exchange for the year 2014. CSR related information was collected from the annual reports of the sample banks. Content analysis and multiple regression analysis tools were used to test the developed …

The Effect Of Hypothesis Framing, Prior Expectation And Professional Trait Scepticism On Experts’ And Novices’ Evidence Selected In A Complex Task, Abhijit Das

Theses: Doctorates and Masters

This study examines evidence selection strategy among external auditors (i.e. professionals) and accounting students (i.e. novices) in a going concern assessment task considering three factors; hypothesis framing, prior expectation and professional “trait” scepticism as measured by Hurtt (2010) scale. Within this context, the study sets out to accomplish three goals: (1) to re-examine evidence selection strategy based on hypothesis framing and prior expectation, (2) to validate the Hurtt (2010) scale using expert reviews and confirmatory factor analysis and (3) to investigate whether professional trait scepticism influences selection strategy.

Owing to the incidence of high-profile accounting and auditing scandals worldwide, the …

Measuring The Quality And Identifying Influencing Factors Of Sustainability Reporting: Evidence From The Resources Industry In Australia, Siew Hoon Ong

Theses: Doctorates and Masters

The lack of a standardised reporting framework in sustainability reporting has resulted in companies producing unaudited generic sustainability information that are not reflective of companies’ actual sustainability performance. The disclosures also differ in quality and hinder comparison. This study addresses these problems with the development of a new scoring index that integrates the hard and soft principles in Clarkson, Li, Richardson and Vasvari’s (2008) environmental index with performance indicators of the Global Reporting Initiatives (GRI) framework. The newly developed index comprises all three aspects of sustainability (economic, environmental and social) and adopts a standardised scoring scale that is reflective of …

Creativity, Design And Management In Australian Fashion Enterprises, Bruno Santarelli

Theses: Doctorates and Masters

In this study a number of Australian fashion enterprises are investigated in an effort to understand how product development is managed and creativity facilitated. Of particular interest was the interaction between the various actors in the creative process and the manner in which they influenced creative output. The study was underpinned by a wideranging review of the literature that reflects the multidisciplinary nature of creativity and innovation in business.

The study is timely because Australian fashion enterprises are operating in an increasingly challenging market with a perfect storm of competitive drivers at play. Technology enables instant dissemination of fashion trends …

Understanding Influences On The Critical-To-Success Factors In Online Brand Communities, Stephanie A. Meek

Theses: Doctorates and Masters

In an internationally competitive market a company’s brand is its most valuable asset, and increasing and retaining loyal customers is key to long-term success. Forging binding relationships between consumers and their brand is therefore of critical importance to most organisations (Lhotáková, 2012). Previous studies indicate that online brand communities (OBCs) effectively facilitate such relationships (Backhaus, Steiner & Lugger, 2011; Madupu & Cooley, 2010) and provide companies with reliable marketing intelligence to potentially gain a competitive advantage.

OBCs are online forums dedicated to a specific brand, where consumers gather and exchange information and socialise. Today they are more prevalent than ever …

The Experience Of Role Balance Among Australian Working Women With Multigenerational Caring Responsibilities, Kiah Lee Evans

Theses: Doctorates and Masters

Approximately 10% of women in developed countries are working sandwich generation women, who combine paid employment with ongoing multigenerational caring responsibilities for at least one child under 18 years and one parent or parent-in-law. This role combination is expected to become more common due to the increased workforce participation of women, childbirth at an older age, reduced fertility rates, an ageing population and a trend towards community based care. Although there are numerous benefits related to membership in the working sandwich generation, there are also a range of costs related to role participation and quality of life. In particular, these …

An Exploratory Investigation Into The Impact Of Downsizing On Occupational Stress And Organisational Commitment, Bridget Girak

Theses : Honours

Downsizing has become an increasingly widespread organisational strategy to reduce costs in order to improve performance and remain globally competitive. However, the negative effects associated with survivor syndrome, a term used to describe a set of attitudes, feelings and perceptions that occur in employees who remain within an organisation following involuntary dismissal, continue to plague many organisations post-downsizing. Despite this prevalence of downsizing, little attention has been paid to explore the interrelationships between downsizing, occupational stress and organisational commitment of those who remain. Thus, the purpose of this research is to understand the effects of downsizing on survivors’ occupational stress …

Human Resource Planning Practices In The Omani Public Sector: An Exploratory Study In The Ministry Of Education In The Sultanate Of Oman, Adnan S. Al Wahshi

Theses: Doctorates and Masters

Human resource planning (HRP) is the management process that helps organisations prepare for the number of employees and the types of skills needed to achieve organisational goals and objectives. In short, the aim of HRP is to have the right people in the right place at the right time. However, unlike the private sector, HRP practices are not widespread in the public sector. Literature on the ways in which HRP is conducted in public sector organisations has been limited to date. While the process of moving from traditional models of public management to New Public Management (NPM), and the Resource-Based …

Faculty Perceptions Of Condensed Online Learning In Higher Education, Harold Irvin Mellieon, Jr.

LSU Doctoral Dissertations

In the past 10 years the realm of distance and online education has been expanding very fast. With the help of the Internet, it has cut the need for a student to be in the same space as the instructor in order to receive information and be assessed for learning. As more universities are using distance-learning platforms, faculty members are having issues adjusting and being successful. While the educational landscape continues to be reformed with technology in the United States, there are individuals and institutions that are engaging in distance learning to better serve a larger population of students. It …

Succession In Family Owned Businesses: The Influence Of Succession Planning And Demographic Characteristics On Succession Success, Steven Thomas Perret

LSU Doctoral Dissertations

The primary purpose of this study was to determine the influence selected aspects of succession planning and selected demographic characteristics had on the level of success in the succession of family owned businesses (FOB¡¯s) in south Louisiana. To achieve this, the researcher designed a survey instrument to collect data. A total of 61 FOB¡¯s responded indicating they completed succession; however, only 23 or (38%) completed a planned succession to the next generation. An important finding was that having a high quality succession plan had a positive influence on the perceptions of family owned business owners and managers. Another important finding …

Competencies Of Outstanding Executive Coaches: A Grounded Theory Approach, Kent Mayo Blumberg

LSU Doctoral Dissertations

The personal, business, and executive coaching industry is large and growing. In spite of the size and growth of the industry, the coaching research literature reveals a lack of understanding about the competencies of outstanding executive coaches. This grounded-theory study sought to discover a model of executive coach competencies, through in-depth interviews with coaches rated as outstanding by a large purchaser of coaching services. Sixteen coaches participated in the recorded and transcribed interviews. A line-by-line analysis of the transcripts led to a competency model for executive coaching. For the coaching research community, this study will fill a key gap in …

An Examination Of The Lived Experiences Of United States Military Veterans Who Have Been Diagnosed With Psychological Inflictions Of War Who Have Utilized Equine Assisted Therapy, Thomas Frederick Banner

LSU Doctoral Dissertations

As the result of multiple psychological conditions that are inflicted by war, the need for veterans’ well-being is ever evident. “PTSD changes the body’s response to stress, often making it difficult for PTSD victims to live their lives as they normally would” (Stokes, 2013, p. 1). It is possible to touch individuals who do not react to traditional therapy with a different type of therapy. It is recommended that veterans besieged with these same symptoms could benefit from therapy with animals. Renson (2010) concluded that animals have delivered numerous benefits to people using therapy. The benefits that animals offer in …

Factors Influencing The Perceived Effectiveness Of The Transition Assistance Program Among Exiting Military Servicemembers At Military Installations In Louisiana, Timothy L. Rose

LSU Doctoral Dissertations

As proven in the aftermath of World War II, whenever the U.S. government shifts its efforts from wartime mobilization to peacetime demobilization, the Department of Defense (DoD) faces the complex task of transitioning military personnel to civilian life. In March of 2015, the researcher began an exploratory evaluation of the Transition Assistance Program (TAP) employment workshops. The primary purpose of this study was to determine the influence of selected personal and professional demographic characteristics on the perceptions of the effectiveness of the Transition Assistance Program (TAP) in accomplishing its stated purposes among exiting military servicemembers at military installations in Louisiana. …

The Formation And Implementation Of Interorganizational Relations In The Experiences Of Managers, Furkan Amil Gur

LSU Doctoral Dissertations

Relations between organizations are vital for firms and their strategies. A common approach organizes interorganizational relationships into competition, cooperation, and coopetition. To contribute to this research, in this dissertation I focused on how managers interpret competitive, cooperative, and coopetitive relations with other organizations. Specifically, I studied managers’ interpretations of the characteristics of their interorganizational field and relationships, how they identify their competitors and cooperators, and their accounts of the practices and aspects involved in the planning and implementation of competitive, cooperative, and coopetitive relations. To capture managers’ interpretations, in this study I chose a grounded theory approach, selected the seafood …

Retention Of Institutional Memory Via Knowledge Management: Perceptions Regarding The Effectiveness Of Corporate Approaches Applied In Higher Education, Sonya Yvette Marsh

LSU Doctoral Dissertations

Research has shown that private industry has a better grasp on knowledge management concepts and practices than in the higher education arena. Given the internal and external challenges facing colleges and universities, the processes and systems associated with knowledge management could serve as a resource for performance improvement and greater levels of effectiveness and efficiency. This phenomenological study was conducted to determine the perceptions and perspectives of deans regarding the usefulness and value of implementing knowledge management best practices typically employed by organizations in the private sector. Four research questions guided this study: 1) What level of awareness exists of …

The Influence Of Enrollment In Career And Technical Education Courses On The Achievement Of High School Special Education Students, Melinda Simoneaux Partin

LSU Doctoral Dissertations

This dissertation joins a conversation in the special education arena about the academic and vocational agenda for special education high school students. It explores the influence of enrollment in Career Technical Education (CTE) courses on the achievement of high school special education (SPED) students. The purpose of this study was to compare the achievement of special education (SPED) students enrolled in Career Technical Education (CTE) courses with special education (SPED) students who were not enrolled in Career Technical Education (CTE) courses. The study was designed to determine whether or not SPED students enrolled in CTE improved on the academic scores …

The Effect Of Teacher Beliefs And Self-Efficacy On Environmental Education Program Implementation, Ashley Wilson Mullens

LSU Doctoral Dissertations

This study describes the development and initial validation of a tool to measure teachers’ beliefs about environmental education (EE), perceptions about their own self-efficacy in implementing EE in their classroom, perceptions about the support they receive in regards to implementing EE in their classroom, the perceived motivators towards EE, and the perceived barriers towards EE. This instrument was then utilized to measure these five constructs and compare results between participants and non-participants of a school-based environmental education program. All respondents had positive beliefs about environmental education. Participants and non-participants did differentiate between their perceptions of self-efficacy, support, and motivators, suggesting …

The Influence Of Selected Academic And Demographic Characteristics On The Success Of First-Year Students Enrolled In A Baccalaureate Nursing Program, Scelitta F. Bond

LSU Doctoral Dissertations

The primary purpose of the study was to determine the influence of selected demographic and academic characteristics on success in nursing education among first year baccalaureate nursing students enrolled in a private college in the Southern region of the United States. The participants in the study were 102 baccalaureate students admitted to the nursing program in Fall, 2013. For the purpose of the study, success was defined as a grade of C or higher in two clinical nursing courses in the first year of the nursing program. Academic and demographic criteria were examined and compared using means, standard deviations, Independent …

The Certifying Triangle Of Financial Reports, Dong Li

LSU Doctoral Dissertations

This research provides theoretical, regulatory, and empirical underpinnings that financial reports are the joint representation of the certifying triangle (i.e., CEO-CFO-Auditor). This research also finds that replacement of the CEO tends to reduce the survival rate of the CFO with the firm, and vice versa; replacement of the CFO reduces the survival rate of the auditor, and vice versa. However, an association does not exist between the survival rate of the CEO and the auditor. Moreover, while a single realignment of the certifying triangle does not reduce the year-end ERC, a double (CEO-CFO) realignment significantly decreases the ERC. This negative …

A Phenomenological Study Of Louisiana 4-H Agents Perceived Job Expectations, Renee Naquin Castro

LSU Doctoral Dissertations

The purpose of this study was to examine perceptions related to job expectations as described by 4-H agents in the state of Louisiana. The study explored feelings, skills and knowledge associated with job expectations. This study used a qualitative approach to examine perceptions related to job expectations. A phenomenological study captured the essence of this experience. The participants for this study included LSU AgCenter Extension 4-H agents who work in different parishes located in the state of Louisiana. The state is divided into five regions divided into parishes. Initially two agents from each region were identified to take part in …