Business Commons^™

Practicing Technology Implementation: The Case Of An Enterprise System, Yukika Awazu

2013

Drawing on four theories of practice – Communities of Practice (CoP), Bourdieu's theory of practice, Pickering's mangle of practice, and Actor Network Theory (ANT), the study provides an in-depth understanding about technology implementation practice. Analysis of an Enterprise System implementation project in a software manufacturing company reveals five stories of practice that relate to the major challenges faced. The story of mentoring related to the challenge of developing skilled analysts, and is examined by focusing on episodes about newly hired staff members. The story reveals the inhibiting impact of past habits and the role of occupational status. The second challenge …

Patient To Agent: A Phenomenological Approach To Understanding Emergent Adult Women's Experiences Of Entering The Workforce, Kerry Akashian

Educational Studies Dissertations

Although women are increasingly present in higher education institutions and in the workforce, and businesses led by women are thriving in the current economy, research indicates an increase in emerging adults who report experiencing excessive levels of stress and emotional conflict. This stress and conflict can contribute to the development of depression and anxiety, especially in the absence of adequate support systems. Frequent use of healthcare services, worker absenteeism, and the replacement of employees are three financial costs of stress on corporate employers. Although research on emerging adulthood supports the links between stress, emotional conflict, and support systems, less is …

Positive Workplace Dynamics: A Qualitative Exploration Of Exceptional Performance In Community College Units, R. Michael Stapleton

Theses and Dissertations--Educational Policy Studies and Evaluation

In this companion dissertation findings are reported of applied case study research on four community college organizational units that consistently meet or exceed standard performance measures. Ample prior evidence confirmed that performance extended significantly beyond what might be explained by available tangible resources alone. The case study contexts are common in higher education in general: a) an external partnership, (b) an ad hoc team, (c) a traditional, cross-divisional service unit, and (d) a grant-funded student service unit.

Emerging positive organizational theory and research shows promise for revealing performance-influencing phenomena and behaviors that are not adequately represented in standard measures. Therefore, …

Social Networks, Individual Orientations, And Employee Innovation Outcomes: A Multi-Theoretical Perspective, Travis J. Grosser

Theses and Dissertations--Management

I examine individual innovation in organizations from a social network perspective. I employ two theoretical lenses to examine innovation outcomes in three separate empirical studies. First, I use a sociopolitical framework to examine how political skill and social network structure interact to predict successful innovation initiation and, ultimately, career success. I find that innovation initiation mediates the relationship between political skill and career success. Moreover, structural holes in employees’ social networks moderate the mediated relationship between political skill and career success such that the relationship is stronger for employees with many structural holes in their social network. Second, I use …

A Tale Of Two Envys: A Social Network Perspective On The Consequences Of Workplace Social Comparison, Christopher M. Sterling

Theses and Dissertations--Management

My dissertation examines how individuals respond to workplace social comparisons. I measure the explicit set of referent others that individuals compare themselves against in order to evaluate their own level of performance. I examine how the social context of these comparisons impact discretionary performance related behaviors by examining how an individual’s position within a social network and the structural characteristics of an individual’s reference group influences the experience of discrete emotions. Specifically, I examine how malicious envy and benign envy mediate the relationship between social comparison and workplace behavior in a field setting. Results indicate that social network structure plays …

Effects Of Restaurant Tax And Price Increases: Implications For Managers, Policy Makers, And Lobbyists, Junghee Han

Theses and Dissertations--Retailing and Tourism Management

Legislation has been proposed in Kentucky that would authorize city legislative bodies to levy a tax on restaurant meals of no more than 3%, regardless of the size of the city. The bill has garnered attention from Kentucky Travel Industry Association, the Kentucky Restaurant Association, and local tourism and restaurant organizations and associations that oppose the tax. The Kentucky League of Cities, an organization that represents the interests of city governments, supports the tax. The purpose of this research was to examine how a change in the tax rate on restaurant meals would affect restaurant demand. Effects of changes in …

Feasibility Study Of Solar Energy Utilized In An Agricultural Setting, Tyler J. Flavell

BioResource and Agricultural Engineering

This BRAE 462 senior project entails a mock feasibility and engineering report on implementing solar power to Cal Poly’s poultry unit. The report is to see whether or not solar power would excel and save electrical costs for one of Cal Poly’s agricultural centers. The report must include research into what type of solar system to be installed, economic costs, and engineering calculations to determine whether or not the system will be feasible. The system must be realistic and able to be built onto the poultry unit with accurate space requirements and up to building codes.

Omni-Channel Retail And The New Age Consumer: An Empirical Analysis Of Direct-To-Consumer Channel Interaction In The Retail Industry, Alec J. Dorman

CMC Senior Theses

It is indisputable that the internet has become a necessary component of contemporary multi-channel retail, as more consumers are choosing to purchase goods online each year. As online spending continues to grow, many have called into question the future of brick-and-mortar retail. This thesis seeks to empirically prove that brick-and-mortar retail remains not only relevant, but indispensable in direct-to-consumer business models. The basis of this conjecture is the idea of channel synergism, in which online and brick-and-mortar operations are complementary. This theory is predicated on the emergence of the omni-channel retail, which is characterized by the integration of the various …

An Examination Of The Interest Rate Sensitivity Of Business Development Company (Bdc) Stock Returns, Timothy Park

CMC Senior Theses

This paper examines the interest rate sensitivity of Business Development Companies (BDCs). The results of this study are intended to lend insight to investors about the viability and timing of investments in BDCs during the business cycle. Similar to previous research that has examined interest rate sensitivity of financial companies, this paper employs a two-factor market model to see whether BDCs are responsive to changes in short, medium, and long-term interest rates. My particular interest in BDCs is motivated by their unique asset-liability structure and requirements, as well as their high dividend payouts. Monthly data is drawn from the period …

The Modern Day Corporation: A Philosophical Analysis Of How Corporations Behave And How They Should Behave, Daniel Shane

CMC Senior Theses

We seem to hold corporations to an impossible standard. We call for profit maximization, but at the same time want to place strict limits on the methods corporations may use to obtain them. In this thesis, I explore two popular theories of the corporation: stakeholder theory and shareholder theory. I examine the degree to which each theory explains the corporation as it exists today, as defined in the law and through its behavior, but also the theories‘ normative appeal. I conclude by positing what I find to be the best normative account of the corporation: a theory of how we …

Portfolio Company Selection Criteria: Accelerators Vs Venture Capitalists, Cody Chang

CMC Senior Theses

The explosive growth of ‘accelerators’ in the United States has given entrepreneurs and their startups the opportunity to pursue seed-stage financing. While the specific economic role of accelerators remains unclear, a study comparing the selection of portfolio companies between accelerators and venture capitalists was performed. A difference of means was performed on the responses per question between the collected 19 accelerators’ response and the 100 venture capitalists’ response, recorded from a prior study. It is found that venture capitalists place significantly more weight, than accelerators, on the potential of the startup’s product or service to be proprietary, to enter a …

The Impact Of The Security Transaction Taxes On Stock Prices And Stock Liquidity; Evidence From The Nyse, Vedika Agarwal

CMC Senior Theses

Security Transaction taxes have been in place in many countries for many years now. Yet we do not fully know how these taxes effect prices, volumes, bid-ask spreads and volatility and in turn if they are good for the economy or not. This paper is an attempt to understand how security transaction taxes decrease volume of trading, decrease prices of stocks and increase bid-ask spreads. It analyses the effect the STTs implemented by the state and federal government in New York on June 1^st 1905 and December 1^st 1914 respectively, had on the stocks of the New York …

The Impact Of Prior Performance On Leadership Appointment In A Merger Of Equals, David A. Hirsch

CMC Senior Theses

Leadership appointment during mergers has a logical and established precedent when there is a clear target and acquirer. However, in the extraordinary case of Merger Of Equals (MOEs) – where this is relative equal ownership, board representation, earnings contribution etc - this process is much less defined and can often have serious consequences on the merger, both in closing negotiations as well as post-merger performance. Intuition assumes the better performing CEO should and will be appointed. In practice, however, that is often not the case. It is arguable that performance can be defined through objective means (financially & operationally), yet …

The Impact Of Participatory Notes On The Indian Rupee Exchange Rate, Rohan Kothari

CMC Senior Theses

Since 1992, India has grown as a global player in the finance world. In spite of its success, India has not been able to rid itself of potentially harmful practices. One such practice is the issuing of Participatory Notes (PN) to foreign investors, so that they can anonymously purchase securities or derivatives listed on the Indian Stock Exchanges. This instrument came into public view when it accounted for approximately 50% of all foreign portfolio assets in India. Since then, the laws regarding PNs have evolved to become a more transparent version of the old rules. Although PN levels are not …

An Empirical Analysis Of Differences In Environmental Transparency Across Firms, Sean Robert Smith

CMC Senior Theses

In recent years, many firms have voluntarily taken actions to gradually increase the transparency of their corporate social responsibility (CSR) efforts. Using data on a sample of U.S. firms, this paper empirically examines the factors that encourage firms to choose different levels of CSR transparency. This adds to the previous literature that has focused only on the binary decision to engage or not to engage in CSR, as opposed to the extent and comprehensiveness of voluntary CSR reporting. Environmental transparency data are collected from the Roberts Environmental Center (REC) at Claremont McKenna College, while data for firm characteristics and toxic …

Trends In Pro Forma Reporting During The Great Recession, Dakota W. Mivshek

CMC Senior Theses

Pro forma EPS reporting is a fairly new accounting disclosure; it has since been modified in 2003 by the U.S. Securities and Exchange Commission, to include additional disclosure and filing requirements. This “Regulation G” has been around for nearly a decade and since that time a major financial crises in the United States has occurred. This study attempts to analyze trends in pro forma EPS reporting within the S & P 500 constituents during the Great Recession, and speculate as to whether earnings management was apparent. This study provides evidence that there was a significant increase in the proportion of …

The Rise And Fall Of Record Labels, Ilan Bielas

CMC Senior Theses

This thesis studies the music industry as a whole, and delves more specifically into how new technologies have disrupted the old business model. Advances in technology such as the Internet, MP3s, and file-sharing software have made it possible to bypass the traditional role of record labels, thus creating a closer link between artists and consumers. As the music industry transformed over time, the role of record labels became less defined. This has left once behemoth labels struggling to find a competitive advantage in a rapidly devolving industry. Record labels are no longer the most relevant segment of the music industry, …

Hong Kong's Economic Freedom And Income Inequality, Emmett Choy

CMC Senior Theses

Hong Kong is considered to be the most economically free country in the world, but also has the highest amount of income inequality of any developed country. The Hong Kong government is able to sustain laissez faire policies due to its monopoly on land supply. Maintaining high property values allows the government to maximize revenue from property tax, which acts as a hidden tax. A major contributor to income inequality is the formation of oligopolies in Hong Kong that creates an anticompetitive environment. The interests of the government and oligarchs are aligned as both obtain significant portions of revenue from …

Exploiting The Gaps In Gaap: A Look At The Principles Versus Rules Debate, Nicholas A. Gillette

CMC Senior Theses

The principles versus rules debate has long since been a conversation in the accounting world, but the conversation heated up in the early part of the 21st century on the heels of a few highly publicized accounting frauds. In an increasingly globalized business environment, convergence between the more rules-oriented US GAAP and more principles-oriented IFRS is becoming more and more relevant. This study attempts to better inform that debate, exploring the accounting conceptual framework, United States legal environment, and the costs and benefits of adopting a more principles-oriented set of accounting standards. This study concludes that, though there would likely …

Reducing Employee Turnover In The Big Four Public Accounting Firms, Erin L. Maclean

CMC Senior Theses

Employee turnover is extremely costly to any business in terms of training costs and loss of pertinent knowledge and experience. This paper explores the contributors to the high rates of employee turnover seen in public accounting by focusing on the Big Four accounting firms, Deloitte, EY, KPMG, and PricewaterhouseCoopers. Employee retention is a factor of corresponding employee motivation, as seen through the analysis of popular motivational theories and their applications to a career in public accounting. This paper also delves into the possible contributors to the differences in retention rates between males and females in this occupation. Lastly, an analysis …

Engines Of Change: China's Rise And The Chinese Auto Industry, Huston Middlesworth

CMC Senior Theses

The following thesis outlines the Chinese government's push for new-energy vehicles within their auto industry. By giving a history of the Chinese automotive industry and the central planning devices used to push the industry forward, we should develop a more refined understanding as to the direction of China' auto industry in the future.

An Analysis Of The Contract Year Phenomenon In The Nba: Do Players Perform Better Or Worse, Tyler Gaffaney

CMC Senior Theses

The present study uses a novel measure of over performance (percent deviation from career average) to analyze the contract year phenomenon in the NBA. Historically, the literature has pointed toward over performance across almost all statistical measures of performance. However, previous research has assumed that all players are universally affected by the presence of a contract year in the same manner. The present study finds significant results that contradict previous research by dividing the sample of players into subgroups by age, career PER and position. Furthermore, the results of this paper’s statistical analysis illustrate the first examples of systematic underperformance …

State Level Earned Income Tax Credit’S Effects On Race And Age: An Effective Poverty Reduction Policy, Anthony J. Barone

CMC Senior Theses

In this paper, I analyze the effectiveness of state level Earned Income Tax Credit programs on improving of poverty levels. I conducted this analysis for the years 1991 through 2011 using a panel data model with fixed effects. The main independent variables of interest were the state and federal EITC rates, minimum wage, gross state product, population, and unemployment all by state. I determined increases to the state EITC rates provided only a slight decrease to both the overall white below-poverty population and the corresponding white childhood population under 18, while both the overall and the under-18 black population for …

Adult Perceptions Of Youth Leadership Development, Laura Marie Brumbaugh

LSU Master's Theses

The purpose of this study was to describe southern region 4-H educator’s training experiences and attitudes, demographics, and leadership beliefs and attitudes. Based on a review of literature, most youth development workers tend to bring similar beliefs and attitudes to their work (Huebner, 2003). The Brumbaugh Youth Leadership Development Questionnaire, a twenty seven item survey, including multiple choice, open-ended, ranking, likert scale, and demographic questions, was developed and distributed online to all 4-H agents in the following United States southern regional states: Florida, Georgia, Kentucky, Louisiana, North Carolina, Tennessee, and Virginia. Overall, southern region youth educators viewed youth leadership development …

Examining The Benefits And Detriments Of Being A Member Of An Active Postvention Team For Survivors Of Suicide, Brittany Buquoi

LSU Doctoral Dissertations

The purpose of this phenomenological qualitative research study was to examine in great detail the experiences of members of an active postvention team for survivors of suicide. This team is referred to as the Local Outreach to Suicide Survivors (LOSS) team in Baton Rouge, Louisiana. This study also assesses potential benefits and detriments of being an active member of this team. In this phenomenological research study, seven participants meeting the following criteria were interviewed: 1) Participant is a survivor of suicide 2) Participant’s loss by suicide was at least one year prior to the beginning of this study 3) Participant …

Income Classification Shifting And Financial Analysts’ Forecasts, Shanshan Pan

LSU Doctoral Dissertations

Income classification shifting involves opportunistically misclassifying core expenses into nonrecurring items in order to boost core earnings. Recent studies have documented large sample evidence of its existence (e.g. McVay 2006; Fan et al.,2010; Barua et al.,2010). Managers engage in income classification shifting because they believe the market in general and financial analysts in particular focus on core earnings. If financial analysts are experts in forecasting permanent earnings, they should be expected to identify reported core earnings that have been inflated through classification shifting and revise their future earnings forecast accordingly. Consistent with my prediction, I find that given the same …

A Typology Of Consumer Preference Parabolas, Jie Sun

LSU Doctoral Dissertations

This dissertation investigates choice scenarios where consumer preference is a non-linear function of determinant product attributes. Chapter One reviews the extant literature, identifies a number of research questions, develops a conceptual framework, and creates a propositional inventory; a central aspect of the conceptual framework is a proposed typology consisting of a two (mechanism: attribute tradeoff or target-attribute matching) by two (attributes: single or multiple) classification scheme. Two empirical essays test the conceptual model in a single attribute context (Chapter Two) and a multi-attribute context (Chapter Three). The purpose of the dissertation is to advance our understanding of the cognitive mechanisms …

Explaining Strategic Firm Responsiveness To Institutional Processes In The Evolution Of Corporate Governance Systems : The Reform Of Director Remuneration Reporting In Germany, Mario Krenn

LSU Doctoral Dissertations

Due to economic and social globalization processes, the boundaries of national systems of corporate governance have become more permeable for the transfer of ideas and practices from other institutional contexts. I derive hypotheses from a multitheoretical framework to explain strategic firm responsiveness to national level pressures for corporate governance reform. This framework integrates institutional, resource dependence, social network, upper echelon, and organizational learning perspectives and portrays corporate governance reform as institutional change. I test hypotheses derived from this framework in the context of the issuance of the German corporate governance code. The code provision of interest recommends that German firms …

Evaluation Of Learning Transfer Outcomes Of A Certified Occupational Safety Specialist (Coss) Training Course, John Louis Hebert, Jr.

LSU Doctoral Dissertations

The purpose of this study was to generate a “transfer of training” assessment of a Certified Occupational Safety Specialist (COSS) certification training course provided by the Alliance Safety Council, a non-profit organization which provides COSS training throughout the United States targeting individuals who work in the safety and health field that coordinate corporate safety and health plans for their companies. This course consists of a five day, forty hour in-class course designed to build competencies in the field of safety with specific learning outcomes. This study described graduates of the COSS training on selected personal and professional demographic characteristics, determined …

Measuring Safety Climate As An Indicator Of Effective Safety And Health Programs In The Construction Industry, Charles Francis Pecquet

LSU Doctoral Dissertations

The purpose of this study was to measure the safety climate, safe behaviors, and EMR, of construction companies in southeastern Louisiana, and to measure selected demographic variables of construction workers employed at these companies. Two hundred and eight workers from twenty nine construction companies agreed to participate in the study. The Safety Climate Survey (SCS) was utilized to measure the safety climate level and safe behaviors of participants and collect selected demographic variables. Additionally, companies were asked to provide their Experience Modification Rates and North American Industry Classification System codes. A six-item Likert-type scale was utilized to measure safety climate …