Business Commons^™

Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson

LSU Doctoral Dissertations

I investigate the effects of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of identified audit deficiencies, and most include a nonpublic portion (Part II) of identified quality control weaknesses which is not disclosed publicly unless the audit firm does not sufficiently complete remediation during the next 12 months. Upon issuance of the Part II report, I find that audit firms experience …

Work Readiness Among Graduate Students, Raymond Doe

LSU Doctoral Dissertations

This study explored work readiness among graduate program completers at a Research University (RU/VH) in the Southeastern Region of the United States. Work readiness, although a relatively new construct, is defined as the level to which graduate students are perceived as possessing attitudes and attributes that enable them to be prepared for success in the workforce. Graduate degree-seeking students in universities and colleges are projected to surpass bachelor seeking students in the future. Hiring of graduate degree holders by organizations, however, play a major role in recruitment of new employees. Increasingly, organizations report that recent graduate program completers are insufficiently …

The “Other” Side Of Wall Street: Banking, Policies, And Adaptive Methods Of U.S. Migrant Workers, Cassandra Rae Decker

USF Tampa Graduate Theses and Dissertations

Migrant farmworkers' social and economic mobility is frequently constrained through the denial of basic resources, such as access to the formal financial sector. This thesis ethnographically examines banking policies as they apply to low-income, mobile, populations that temporarily reside in Florida. It utilizes participant observation, interviews, and participatory mapping with migrant farmworkers. It also considers how policymakers and service providers in the formal and informal financial sectors rationalize control of resources and the effects on mobile populations. Particular attention is paid to adaptive practices in the alternative financial sector – cash checking services, carrying cash, and remittances. By utilizing the …

Two Essays Examining Organizational Performance, Stacey Alexis Gelsheimer

USF Tampa Graduate Theses and Dissertations

In highly competitive industries where firms aren’t protected by barriers to entry and consumers’ preferences are constantly changing, the willingness and ability to adapt and continually improve operations may be critical for continued success. However, the internal exchanges between employees and managers that may be an integral part of the development and implementation of new ideas are often not modeled or included in our standard economic theories. In this research I investigate whether a higher level of employee voice (or employee input) predicts higher levels of continual improvement, and whether this continual improvement predicts higher levels of firm performance. Additionally, …

How You Categorize Influences How Helpful You Are: The Effect Of Categorization Mindset On Consumers’ Social Decisions, Hsiao-Ching Kuo

USF Tampa Graduate Theses and Dissertations

This dissertation demonstrates how categorization mindsets (introduced by Ulkumen et al., 2010) moderate the altruistic behavior of consumers in decisions that have consequences to others besides oneself. Categorization mindset refers to a way of thinking about options, and is induced by simple sorting or categorization tasks. Ulkumen et al. (2010) has shown that mindsets can be unidimensional (in terms of being focused on a single, salient dimension) or multidimensional (in that both salient and non-salient dimensions are processed). Across three experiments, this dissertation finds that a multidimensional mindset (compared to a unidimensional mindset) enhances the preference for other-oriented options among …

Analytics And Healthcare Costs (A Three Essay Dissertation), Lina Bouayad

USF Tampa Graduate Theses and Dissertations

Both literature and practice have looked at different strategies to diminish healthcare associated costs. As an extension to this stream of research, the present three paper dissertation addresses the issue of reducing elevated healthcare costs using analytics. The first paper looks at extending the benefits of auditing algorithms from mere detection of fraudulent providers to maximizing the deterrence from inappropriate behavior. Using the structure of the physicians' network, a new auditing algorithm is developed. Evaluation of the algorithm is performed using an agent-based simulation and an analytical model. A case study is also included to illustrate the application of the …

Essay On Anti-Takeover Provisions And Corporate Spin-Offs, Wei Du

LSU Doctoral Dissertations

Despite the prevalent use of anti-takeover provisions (ATPs) based indices as measures of corporate governance quality, the role of ATPs (efficiency vs. entrenchment hypotheses), and their relationship to firm performance are not fully understood. Corporate spin-offs offer a unique opportunity to disentangle entrenchment motives from efficiency motives behind the adoption of ATPs. This setting also provides relatively clean inferences on the relation between ATPs and firm performance. This paper studies the design of ATPs in spun-off firms relative to their parents, the determinants of ATPs, and their relationship to subsequent firm performance. We show that spun-off firms typically are endowed …

Organizational Culture Change Resulting From Human Resources Outsourcing, Emily Murrell

University Honors Theses

Human Resources outsourcing has become a way for businesses to save money, but has also become a problem in keeping organizational environments the same (Cook, 2000; Cobb 2009; Mol, 2007). Outsourcing includes work that can be done by employees, but services can also be provided by an outside vendor for a lower price (Cook, 2000), and can affect an organizations performance (Mol, 2007). There are parts of Human Resources functions such as staffing, recruiting, training, succession planning and organizational development, and benefit planning that can be outsourced (Cook, 2000). Studies have looked at the difference between organizations that have outsourced …

A Descriptive Study Of Teens’ Career Decision-Making Self-Efficacy, Cherie S. Roger

LSU Master's Theses

The purpose of this study is to determine if differences exist between 4-H members and non 4-H members in a south Louisiana parish on career decision making self-efficacy. This study may help youth recognize experiences that help them make career decisions. This was a cross-sectional study designed to describe 4-H and non-4-H members on career decision making self-efficacy. This study describes the information obtained from a one-time pencil/paper survey. All participants will remain anonymous. There was a statistically significant positive association between career decision making outcome expectancy/intentions and goals and years in 4-H as well as total club membership. As …

Essays On Mortgage Debt Payment, Meagan Nicole Mccollum

LSU Doctoral Dissertations

In this dissertation, I offer three independent studies that each contribute to the literature on mortgage debt payment. In the first paper, I examine the recent phenomenon of mortgage curtailment (borrowers making voluntary partial prepayments) and link this behavior to consumer deleveraging trends. In the second paper, I use the curtailment measures developed in the first essay to examine heterogeneity in sensitivity to current mortgage leverage in default decisions. Considering the group of borrowers who have previously curtailed mortgage debt, I posit such borrowers should be less sensitive to current leverage than borrowers without past curtailments because previous curtailers have …

The Form And Use Of Social Capital Among Foreign Direct Investors In Their Interactions With Locals In Northern Laos, Bjarne Sorensen

Theses: Doctorates and Masters

The research conducted for this thesis is in the area of international business; it has focused on the emerging market of Laos – and it has in particular sought to identify the form and use of social capital in the northern part of the country. This thesis will present the rationale behind the research, the planning that took place before the fieldwork commenced, and most importantly the findings of the study.

Social capital is a sociological concept that since the early 1990s has gained significant recognition in the literature. While the benefits to holders of economic capital is commonly recognised …

Seniorpreneurs: The New Aspect Of Retirement, Valentina Cordero

Capstones

In the U.S., entrepreneurs ages 55 to 64 increased by almost 5 percent in the last decade, while the young generation saw a decline. People 55 and older want something new than a traditional employment. They feel more confident in their ability to open businesses.

7 Million Americans Can’T Escape ‘Dead End’ Jobs, Patrick Gillespie

Capstones

Involuntary part-time is one of the worst problems in the labor market today. These are people who want full-time work, but for a collage of reasons, can only obtain part-time work (35 hours a week or less). There are about 7 million Americans stuck in involuntary part-time work. At the start of the recession, there were about 3.5 million. Although the economy shows signs of improvement, involuntary part-time workers express little hope in their future. Many don't have healthcare, About 75 percent of IPT workers are either below the poverty line or in low income ($36,000 for a family of …

Strategies For Improving The Competitiveness Of The Korean Shipbuilding Industry : Case Study Of Hyundai Heavy Industries, Lee Hyun

World Maritime University Dissertations

Although external factors affect companies, companies need solutions to survive and sustain growth. However, the financial crisis of 2008 affected the Korean shipbuilding industry and companies recorded poor financial results. To solve this problem and increase the competitiveness of the Korean shipbuilding industry, it is necessary to find stabilizing suggestions and promising markets to diversify into. Therefore, this research is aimed at proposing suggestions for problem solving and new market development. To deeply look into this situation, a case study of a particular company will be undertaken. The target company is Hyundai Heavy Industries and its competitors are Samsung Heavy …

A Study On The Reasons For Sharp Decline On The Baltic Exchange Dry Index In 2008, Sung Man Jung

World Maritime University Dissertations

This dissertation starts from the decline of the Baltic Dry Index (BDI) of the Baltic Exchange in 2008 from 11,793 point to 663 point, which decreased by 94% from the peak within 7 months. To detect the reasons for the sharp decline of BDI, this dissertation has focused on the direction of research into demand and supply on shipping industry. All variables related with demand on shipping are divided into two groups - sea borne trade volume variables and the physical commodity price variables, ship dead weight tonnage (DWT) was selected as a supply variable, and Net Futures Position and …

Site Visitation: School Leaders' Perceptions Of A Diagnostic Tool For School Improvement, Mary Shannon C. Chiasson

LSU New Orleans Theses and Dissertations

This case study explored the use of site-visitation as a diagnostic tool for school improvement. Nine charter schools in New Orleans were selected for the study. Based on qualitative research and systems theory, a within- and cross-case analysis of nine semi-structured interviews with school leaders were conducted. The school leaders’ experiences with the state-run site-visitation model and their use of the findings for school improvement was explored. The findings led to the development of a hybrid accountability model that encompasses the components school leaders believe will lead to school improvement. This study aims to assist educators, policy makers, and researchers …

Cruise Ship Preliminary Design: The Influence Of Design Features On Profitability, Justin Epstein

LSU New Orleans Theses and Dissertations

This thesis provides a means to estimate the physical and performance characteristics of a preliminary cruise ship design. The techniques utilized to estimate these characteristics are showcased in the user-friendly interface known as the Cruise Ship Analysis Tool (CSAT). Using the CSAT, the implications that design feature decisions in the preliminary design stage have on a cruise ship’s profitability is analyzed. Then, the most profitable design feature assemblage among a finite number of varying design feature combinations is estimated and compared among cruise ship designs with different passenger carrying capacities. Profitability is analyzed using the measure of merit (MOM) known …

A Transformational Leadership Program: A Necessity In Today’S Healthcare Environment, Kristin J. Pickerell

Graduate Theses, Dissertations, and Capstones

A Transformational Leadership Program: A Necessity in Today’s Healthcare Environment

Abstract

Objective

The purpose of this study was to enhance the transformational leadership capabilities of the nursing leaders in a small community hospital by implementing a leadership development course.

Background

Effective nurse leaders are critical in today’s fast-changing and uncertain healthcare environment. Competent leaders positively influence the nursing work environment, staff retention, patient safety, financial viability and quality outcomes. The development of a transformational skill set needed for a nurse leader to successfully lead a team to high-quality patient care.

Methods

Pre/post intervention design, using the Leadership Practices Inventory with …

An Empirical Investigation Of Factors Influencing It Professionals’ Knowledge Sharing Behavior In Organizations, Prasad Shambulinga Rudramuniyaiah

Dissertations

Knowledge management is important for competitive advantage in knowledge-based organizations. A critical aspect of managing knowledge is the knowledge sharing behavior of organizational members. A positive relationship between knowledge sharing and organizational performance has been widely supported in prior literature. The vast body of extant literature on knowledge sharing behavior has identified that individuals possess specialized knowledge which can be valuable to the organization, specifically when it is shared. Knowledge sharing behavior however is influenced by several factors which either facilitate or inhibit knowledge sharing among individuals in an organizational context. A better understanding and management of these factors would …

The Actual Cost Of Cell Phones, Kelsey Engelhardt

Undergraduate Honors Theses

The Actual Cost of Cell Phones

Success With Social Responsibility Local Retailers' Perspectives, Danielle Marie Razalan

Theses and Dissertations

This research examines a specific sect of small business—the local retailer—in order to gauge owners’ understanding and implementation of corporate social responsibility (CSR). Guided by the Enlightened Self-Interest Model (ESIM), the purpose of this study is to gain further insight into how local retailers in Columbia determine what is socially responsible, and what CSR practices they are utilizing. Additionally, this research aims to understand why local retailers are motivated to act in a socially responsible way and the benefits they perceive from CSR. Results reveal that owners of local retailers are motivated to act in a socially responsible way by …

When Do Political Ideologies Affect Brand Extension Evaluation? The Role Of Analytic Versus Holistic Mindsets, Cristobal Barra

Theses and Dissertations

Political ideologies are becoming an important focus of attention in the marketing literature. This research examines the impact of political ideologies on consumers’ evaluation of brand extensions. In a series of six studies, this work shows how, and under what conditions, liberals evaluate brand extensions differently than conservatives. Because liberals are more open to new experiences, and tend to seek novelty, while conservatives show stronger preferences for order, structure, and conventional things, liberals are expected to react more favorably to new stimuli, as in the case of dissimilar brand extensions. However, the effects of political ideologies are dependent on some …

Determinants Of Product Upgrading In The Argentine Wine Industry, Lucas Marc Cyr

Theses and Dissertations

In this thesis, I examine the impact that a firm's connections and internal resources has on the firm's ability to develop new products. The capability to make improvements to products is crucial to the long term success and growth of a firm. By using structural equation modeling, I take a different approach to network analysis to analyze data from the Argentine wine industry. While I did not find strong evidence to support the hypothesis that the combination of external networks and internal knowledge are key drivers to product upgrading, there was strong evidence to support each individual determinant’s impact on …

Product And Consumer Characteristics As Moderators Of Consumer Response To Sustainable Products, Kealy Carter

Theses and Dissertations

This dissertation consists of two essays. In both, product sustainability is broadly focused on the environmental and social performance (Luchs et al. 2010) of a product. The first essay explores the role of firm sustainability reputation in behavioral intentions for sustainable products. Additionally, this essay applies construal level theory (Liberman and Trope 1998; Vallacher and Wegner 1985, 1987) and addresses the situation that exists wherein sales of sustainable products produced by firms founded under sustainability principles are more stable than those produced by traditional firms (Clifford and Martin 2011). The second essay introduces a measure of consumer perceived product sustainability …

Penn State Football: An Analysis Of Crisis Communication Best Practices And How Psu Overcame The Ultimate Pr Crisis, Meaghan Grace Lane

Renée Crown University Honors Thesis Projects - All

This thesis paper is an analysis of the crisis communication response to the 2011 Pennsylvania State University child sex abuse scandal. The reputation of this iconic university and its football program was changed forever by this horrific event, which involved years of administrative cover-ups of the sexual assault of children by an assistant football coach. However, despite widespread public backlash, administrative upheaval and heavy NCAA sanctions in the months after the scandal broke, Penn State has since made major strides in image improvement.

This project delves into what defines best crisis communication practices, using Penn State as a case study. …

Invest For Impact: An Exploration Of The Incongruities In Social Finance, Kelly Marie Thompson

Renée Crown University Honors Thesis Projects - All

Within the impact investing industry, a definition for societal return and how to measure this concept is lacking. Although its potential has been proven, there is still very limited exposure to impact investing within the United States. The present study aims to survey the current status of the impact investment industry in the United States, assess the presence of gaps between investments and their outcomes, and formulate a framework for addressing such shortcomings. The current status of the impact investing industry was examined and evaluated in order to understand how the industry is defined, what is the outcomes social finance, …

The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore

Honors Theses

The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It addresses some of the limitations of previous research related to this topic: namely, gives a more recent perspective than is currently available, and also discusses various aspects of the project in a single paper. This paper addresses the timeline of the project, the costs that it presents, the status of the convergence effort, and discusses possible outcomes of these efforts. This research compares, contrasts, and analyzes IFRS and GAAP in several key areas that were (or are still) keeping the standards apart.

Impact Of Improving Throughput In The Emergency Department, Katherine J. Edrington

Doctor of Nursing Practice (DNP) Projects

The purpose of this project was to evaluate the patient experience in the emergency department (ED) and in the inpatient setting while correlating increased throughput and patient outcomes at a suburban Acute Care facility in Ohio. The culture in the organization has lacked accountability and ownership of the patients. The ED admitted length of stay (ALOS) was 358 minutes in the beginning of 2013. For the first time in the organization’s history, the ED ALOS is now typically less than the recommended benchmark of 300 minutes. A report of findings among ED’s surveyed showed the ALOS best practice is 244 …

Strengths In Action: Implementing A Learning Organization Model In A Human Service Setting, Barbara Ann Whitbeck

Dissertations and Theses

Although learning organization theory evolved in corporate settings, literature suggests that the theory has much to offer human service organizations. This dissertation examines the implementation of a modified learning organization model in three small field offices of a publicly-funded vocational rehabilitation organization in the Pacific Northwest, at a time when the organization was negotiating financial cutbacks and organizational changes. The model - known as Strengths in Action - was based on Senge's five learning organization disciplines, and informed by organizational culture theory. In each participating office, all staff worked together to set a goal, make a plan, and achieve the …

The South Has Not Risen In Nhl Attendance Numbers Compared To The North, Kyle Stich

Sport Management Undergraduate

This research looked at attendance capacity for traditional and non-traditional hockey markets. The aim was to attempt to determine the extent the attendance capacities differed between the two markets. Previously, there had not been any quantitative analyses done comparing traditional and non-traditional hockey markets so this study aimed to add new knowledge to that area. The National Hockey League (NHL) grapples with the validity of some of the current markets, with many observers calling for some teams to relocate to new markets. This research aimed to attempt to determine how justified those criticisms were.

Kim, Trail, & Magnusen (2013) have …