Business Commons^™

An Investigation Into Recent Developments In The Regulatory Regime For Financial Accounting In Ireland, Mark James

Theses

In the last decade the Irish accounting regulatory regime has been radically reformed from one consisting largely of private sector regulation to one where public sector regulation has increased importance. This change has taken place within a larger international context of the rise of the regulatory state, and a period of greater convergence between regulatory activities internationally. While an extensive body of research on this topic has accumulated in other countries, particularly America, Irish research has generally been focussed on the role of the accounting profession in this development. This study aims to build on the existing literature by focusing …

Modeling Of Biorefinery Supply Chain Economic Performance With Discrete Event Simulation, Joseph S. Amundson

Theses and Dissertations--Manufacturing Systems Engineering

As competition for fossil fuels accelerates, alternative sources of chemicals, fuels, and energy production become more appealing to researchers and the layman. Among the candidates to fill this growing niche is lignocellulosic biomass. Many researchers have examined supply chain design and optimization for biofuel and bioenergy production throughout the years. However, these models often fail to capture the variability and uncertainty inherent to the biomass supply chain. Multiple factors with high degrees of stochasticity can have major impacts on the performance of a biorefinery: weather, biomass quality, feedstock availability, and market demand for products are just a few. To begin …

Main Street 2.0: A Guide To Online And Social Media Marketing For Small Business Through The Use Of Online Analytics And Content Marketing Strategies, Peter John Cleary

Electronic Theses and Dissertations

This project is intended to serve as a guidebook for small businesses interested in developing digital marketing strategies to reach prospective and existing customers online. The guide will serve three main functions. The first is to provide a review of literature on integrated marketing communications, relationship marketing and content marketing to use as a foundation for planning online communications. Business owner interviews will also provide various perspectives to small business online marketing. The second is to provide instruction on evaluating existing website data to gain customer insight in planning communications. The third is a network structure for distributing content through …

Integrating The Sap Software Into The Manufacturing Engineering Curriculum, Lin Qian

Open Access Theses

The concept of Enterprise Resource Planning (ERP) was developed to integrate data efficiently and eliminate redundancy within organizations. Worldwide industries rely on ERP systems to keep a competitive advantage in world market place. Besides, cross-functional knowledge is required in industry. It is critical that schools integrate ERP concepts and methods in to academic curricula for Technology and Engineering School.

This thesis examined the effectiveness of a simulation game as a method for teaching for ERP systems in Technology and Engineering. The quasi-experimental design was used in this study to determine if the SAP simulation game had an impact on students' …

Investor Sentiment In The Stock Market, Bayram Veli Salur

Open Access Theses

Classical finance theories neglect the impact of investor sentiment on stock returns. These theories assume that investors are rational and make decisions in a way that maximizes their wealth. However, a vast amount of research shows that investors' decisions are affected by their psychological biases and feelings. These findings suggest that investor sentiment may have an impact on stock returns. This hypothesis is the main motivation of this study. First, this study examines whether there is correlation among investor sentiment indicators, and whether sentiment indicators have an impact on stock returns in the US and other countries. Second, this study …

The Effect Of Online Customer Reviews On Customer's Perceived Risk Associated With Online Leisure Hotel Booking, Biwei Yang

Open Access Theses

As online shopping is widely used in the hospitality industry, research in this field constantly strives to understand the customer behavior in online purchasing activities. Online customer reviews (OCRs) and perceived risk have been extensively evaluated in previous studies in related with online purchasing. In spite of the large body of work on the topic of OCRs effect on consumer behavior, it is still unclear that how OCRs affect the decision process of the consumers when they make online booking. Due to the intangibility of hospitality or tourism product and the nature of online booking, risk perception is considered as …

The Effects Of Cooperative Training Method On The Performance Of Confucian Heritage Culture Employees In Food Service Industry, Shuqian Zhang

Open Access Theses

The purpose of the present study was to investigate the effects of the cooperative training method on Confucian heritage culture employees in a college food service operation. An experiment was devised and carried out in food service setting in a large Midwestern university to test the effect of cooperative training on four variables, speed, self-efficacy, accuracy on setting an American formal table and satisfaction with training. Data were collected before and after the training from 23 subjects in the experimental group, and 22 subjects in the control group. Paired t test and two-sample t test were used to test the …

Assessing Tourist Experience Satisfaction With A Heritage Destination, Yuan Yao

Open Access Theses

The research is concerned with understanding the relationships among heritage motivation, travel experience, and overall satisfaction. It attempts to uncover how tourist motivation, destination attribute performance, and tourist emotional involvement interact and, at the same time, contribute toward a satisfying heritage tourism experience. The empirical research was conducted at the city of Nanjing, China, as a case of a heritage destination. People who were visiting Nanjing were randomly and voluntarily selected to participate in the self-administrated survey. A total of 282 valid questionnaires were collected with a response rate of about 55%. Factor analysis and mediation analysis were conducted by …

The Impact Of Nutrition Information Delivery Methods On Restaurant Consumers' Attitudes And Behavior, Jiaqi Zhu

Open Access Theses

Zhu, Jiaqi. M.S., Purdue University, December 2013. The Impact of Nutrition Information Delivery Methods on Restaurant Consumers' Attitudes and Behavior. Major Professors: Barbara A. Almanza, Carl A. Behnke.

Obesity is a major public health threat. It not only creates challenges for those who are obese and overweight, but also brings an economic burden to the whole society. One important contributing factor for obesity is food eaten away from home, which accounts for more than 40% of American's food budget. Although chain quick-service restaurants are required by law to post calorie information on menus and menu boards, the efficacy of menu …

An Analysis Of Underlying Competencies And Computer And Information Technology Learning Objectives For Business Analysis, Ryan Thomas Quigley

Open Access Theses

This research examines whether the Computer and Information Technology (CIT) department at Purdue University should develop a business analyst concentration. The differences between system and business analysts, evolution of the business analyst profession, job demand and trends, and applicable model curricula were explored to support this research. Review of relevant literature regarding the topics suggested that a business analyst concentration should be developed. A gap analysis was performed to determine how well selected CIT courses address the skills and competencies required by today's business analysts. The primary finding, as a result of the analysis, was that CIT courses alone are …

Evaluating Food Safety Systems Development And Implementation By Quantifying Haccp Training Durability, Marienne A. Anandappa

Theses and Dissertations--Animal and Food Sciences

HACCP-based food safety programs have been widely acclaimed, accepted and implemented as an effective means of managing food safety risks. While HACCP training is a cornerstone of managing HACCP programs, there is little information about the effectiveness of HACCP training and the durability of HACCP knowledge. Findings reveal a link between involvement level in HACCP activities and the accuracy of HACCP knowledge over time. Opportunities for peer training in HACCP, irrespective of overall experience in the food industry provide favorable circumstances for maintaining accuracy of HACCP knowledge. The optimal window for engaging employees in HACCP is directly following the completion …

Implications Of Off-Farm Income For Farm Income Stabilization Policies, Simon Jette-Nantel

Theses and Dissertations--Agricultural Economics

This dissertation examines to what extent off-farm diversification may be an appropriate and accessible tool to mitigate the adverse effects from market failures and incompleteness in the crop and farm income insurance market. While the influence of the nonfarm sector has long been recognized as a primary force in shaping farm structure, off-farm income is rarely acknowledge as a risk management tool for operators and households of commercial farms. The dissertation develops a dynamic model that includes capital market imperfections, economies of scale in farm production, and the presence of adjustment costs in labor allocation decisions. The model provides a …

Lexis In Chemical Engineering Discourse: Analyzing Style In Chemical Engineering Research Articles Through A Rhetorical Lens, David Lamar Young

Masters Theses

"This study examines the style of chemical engineering research articles to discover stylistic trends that may be applicable to authors looking to publish their own research. Rhetorical stylistic analysis was used as a research method to allow for thorough analysis of all articles in the sample. Ten research articles from the two prominent chemical engineering journals were chosen using specific criteria to constitute a sample of articles that could most accurately represent the population of chemical engineering research articles. Each article was then analyzed line by line to identify markers of chemical engineering research article style, including the following: ▬Use …

The Impact Of Organizations' Collaboration Strategies And Alliance Network Positions On Invention Performance, Fethullah Caliskan

USF Tampa Graduate Theses and Dissertations

This research investigates the impact of organizations' collaboration strategies and network positional variables on invention performance. Organizations, particularly those pursuing a differentiation strategy, are motivated to introduce novel products and services in order to remain competitive. Thus, two questions of interest to such organizations regarding the network dynamics of the invention process are: 1) What kind of strategies allow them to attain superior invention results? 2) What is the most advantageous structural positioning in a collaborative network of innovators? Three independent studies attempt to find answers to these questions by using three complementary study approaches.

In the first study, in …

Consumer Acceptance Of Mobile Payments In Restaurants, Anna Shatskikh

USF Tampa Graduate Theses and Dissertations

Regardless all the advantages of MPs, it has not reach the sizable customer base. In this paper, we examined the core drivers of using mobile payments (MPs) in restaurant industry from the consumers' perspective. Based on the Technology Acceptance Model (TAM), we developed a six factor model to reveal the determinants of consumers' intention to use MPs in restaurant. Security, subjective norm, compatibility with lifestyle, and previous experience with MPs were added to the traditional two factor TAM model (usefulness and ease of use). 300 respondents were recruited from an online survey agency and 258 valid responses were included in …

Fraud Prevention And Employee Rationalization In New York State Public Schools, Kathleen M. Slezak

Legacy Theses & Dissertations (2009 - 2024)

Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that an integral element is being overlooked in current fraud prevention efforts, namely employee attitudes (more formally rationalization).

Essays On Elderly Asset Management The Role Of Medical Expenses And Housing, Li Li

Legacy Theses & Dissertations (2009 - 2024)

With baby-boomers approaching their retirement age, the financial security of elderly Americans has become increasingly crucial for both policy-makers and retirees themselves. Based on the data from the Health and Retirement Survey (HRS), this dissertation examines how healthcare costs and housing affect retirees' saving and investment decisions.

The Impact Of Ceo Duality On Firm Financial And Market Performance During The Period Of 2008 Through 2010 : A Period Of Financial Crisis, Samuel Eugene Ferrara

Legacy Theses & Dissertations (2009 - 2024)

ABSTRACT

Workplace Gossip As A Way Of Coping With Occupational Stress, Urszula Kakar Maria

Legacy Theses & Dissertations (2009 - 2024)

The goal of this study was to investigate the relationship between workplace gossip and occupation stress. Gossip has been recognized as a ubiquitous and influential, yet seriously under researched phenomenon in the workplace. It has been acknowledged that research on workplace gossip is of great value because it constitutes a big part of organizational communication, it serves important functions, and it has serious consequences for members and organization itself. The small number of studies may be in part explained by the lack of agreement among researchers on the definition of gossip.

The Impact Of Business Elite Cohesion On Public Policy Alternatives : A Comparative Examination Of Banking And Telecommunication Legislation In The 1930s And 1990s, Geoffrey Lee Wood

Legacy Theses & Dissertations (2009 - 2024)

ABSTRACT

Three Essays On Asset Allocation And Asset Pricing, Chen Cao

Legacy Theses & Dissertations (2009 - 2024)

This dissertation investigates several classical yet unsettled issues in asset allocation and asset pricing.

Critical Mass On Campus : An Analysis Of Race/Ethnicity And Organizational Outcomes, Renee Overdyke

Legacy Theses & Dissertations (2009 - 2024)

The United States is an increasingly diverse society. The recent Supreme Court hearings on Affirmative Action have reiterated the need to study the impacts of changing demographics on organizations. Race-based policymaking fundamentally rests on a "diversity is good for the organization" philosophy, yet there is relatively little research that directly measures the institutional effects of racial/ethnic diversity. Diversity within organizations, also known as structural diversity or organizational heterogeneity, is overdue for a broader range of scholarly attention. Building on an organizational demography framework, this study investigates whether or not there are relationships between diversity and outcomes at higher education institutions …

The Effect Of Work And Family Role Stressors On The Well-Being Of Public Sector Employees In South Korea : Three Comparative Perspectives Of Gender, Role Domain, And Employment Sector, Geunpil Ryu

Legacy Theses & Dissertations (2009 - 2024)

This study aimed to address the main research question of how work and family role stressors effect employees' well-being. In particular, this study addressed four main research topics: (a) whether work and family role stressors are significantly associated with well-being indicators; (b) whether work and family role stressors are related differently to well-being for men and women; (c) whether work and family role stressors have cross-domain effects, and which domain has more predictive power to explain an individual's healthiness; and (d) whether any differences exist between private- and public-sector employees in the relationship between work and family role stressors and …

Determinants Of Financial Restatement : Does The Ceo-Board Relationship And Ceo Compensation Influence The Risk Of Financial Restatement?, Kimberly A.M. Melinsky

Legacy Theses & Dissertations (2009 - 2024)

The cataclysmic business failures of the past decade clearly outline the necessity for effective governance research and policy. These failures have prompted prominent investors, politicians, and researchers to show an ever-increasing interest in corporate fraudulent activity and its relationship to executive compensation packages and the CEO-board relationship. Further research is needed to better understand these relationships, especially the relationship between governance mechanisms and their influence on financial restatement, an outcome of fraud. This study looks to answer that need by examining the CEO-board relationship, as well as CEO compensation components, the combined effects of CEO compensation and CEO-board relationship variables, …

Decision Making In Web Survey Participation Of Undergraduate Students, Weimiao Fan

Legacy Theses & Dissertations (2009 - 2024)

With the popularity of the Internet, web surveys have become increasingly prevalent. Upon the arrival of an email invitation for a web survey, individuals may make four decisions about participating in the web survey: (a) to open the e-mail or not, (b) to click the link to the web survey or not, (c) to start to answer any question or not, and (d) to complete all web survey questions or not. However, little is known about how individuals make these decisions, what variables are associated with each of these decisions respectively, and if individuals make each of these decisions quickly …

Tabaqueras On The Shop Floor : Gendered Labor Process And Production Model Transformations In Cigar Factories In Santiago, Dominican Republic, 1940-2011, Ingrid Mercedes Bircann-Barkey

Legacy Theses & Dissertations (2009 - 2024)

This dissertation uncovers the different gendered labor processes that have shaped the cigar women workers or tabaqueras' work experiences on the cigar shop floor or galera since the 1940s. I argue that contradictory processes of exclusion and inclusion in the urban-rural nexus of the tobacco/cigar economy may be based on gendered notions of skills. This gendered notion may be traced to how changes in state policy, international markets, and financial systems as well as changes in premium cigar production models, have transformed the galera's social organization and labor process.

The Role Of Creativity In The Ethical Orientation Of Oregon Cpas, John D. Porter

Doctor of Business Administration (DBA)

Agency theory is the theoretical foundation upon which to explain the practice of accounting and the behavior of individual CPAs. Recent accounting scandals, however, cast doubt on agency theory's adequacy for that purpose. This research explored the impact of individual characteristics of CPAs, primarily creativity, had relative to explaining their ethical orientation. The data generated herein from a sample of Oregon CPAs was not persuasive with respect to the study hypotheses, however, it did suggest a statistically significant inverse relationship between creativity and ethical idealism. It also suggested an alarming level of CPAs whose self-assessed creativity measure did not include …

Later Life Career Transitions: Exploration Of Factors And Turning Points That Influence Career Transitions In Later Life, Estle Harlan

Doctor of Business Administration (DBA)

The purpose of this study was to capture participants' descriptions of factors and identification of turning points that profoundly influenced their later life career transition paths. The study sample consisted of 10 individuals age 55 or older with stories of engagement in later life career transitions. Volunteer participants had connections with career transition courses at Marylhurst University or Life by Design NW (Portland Community College). Qualitative method using narrative design allowed interpretation of meanings that surrounded participants' transition factors and turning points, as described in participants' stories of their lived transition experiences. Constructionist perspectives recognized the narrative was a joint …

Unique Factors For Motivating Engineers: A Motivation Meta Theory Approach, Kenneth R. Browne

Doctor of Business Administration (DBA)

According to the U.S. Congress Joint Economic Committee, the United States is not producing enough engineers to meet the growing needs of employers (as cited in Von Bergen, 2012). While engineers represent an important role in American industry, engineers are leaving the profession or are unsatisfied with their work (Stabbert, 2010) while engineer output per hour and per engineer is declining (Bureau of Labor and Statistics, 2012). As a potential remedy to this injurious industry trend, application of motivation theories can improve employee retention (Ramlall, 2004), detect and correct morale problems (Herzberg, 2003), detect an engineer's development needs (Shoura & …

An Exploratory Study Of The Role Of Values In Microeconomic Decision-Making And The Implications For Organizations And Leaders, Holly A. Bell

Doctor of Business Administration (DBA)

This research is designed to test the role reflecting on and sharing values plays in our individual decision-making schemas in a group. The research is based on evidence from the literature that values play a role in economic decision-making, can be formed and utilized either consciously or unconsciously, and impact microeconomic decision-making and ethics in organizations. The study found that when decision considerations were reframed in a values context the decision-making process became more quasi-rational, but the decisions participants made were as good or better than they were before values were introduced. In some cases decision-makers became less interested in …