Business Commons^™

The Effects Of Item Complexity And The Method Used To Present A Complex Item On The Face Of A Financial Statement On Nonprofessional Investors` Judgments, Linda Gale Ragland

USF Tampa Graduate Theses and Dissertations

My study is motivated by standard setters interest in better understanding (and the gap in research as to) the effects of item complexity and disaggregation across a financial statement on users' decision processes (Bonner 2008; Glaum 2009; FASB 2010b). I examine whether complexity of an item and the method used to present the item on a financial statement influences nonprofessional investors' judgments. Specifically, I examine two issues raised concerning IAS 19 Employee Benefits. The first is to examine whether there are differences in nonprofessional investors' judgments when individual components of a complex item (defined pension cost) are disaggregated across a …

Auditor Stress: Antecedents And Relationships To Audit Quality, Mohd Nazli Mohd Nor

Theses: Doctorates and Masters

Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, individual personality etc.) on RAQP; there is no single investigation that has simultaneously examined …

Global Transformations, Local Activism: “New” Unionism’S Engagement With Economic And Health Care Transformation In Urban Central Appalachia, Rebecca Adkins Fletcher

University of Kentucky Doctoral Dissertations

It has long been argued that the organization of the U.S. health care system is shaped by the struggles between capital and labor, and this relationship is of increasing significance today. Transformations from an industrial to a service economy, rising insurance costs, neoliberal social policies, and decreased labor union power have increased the number of Americans with reduced access to health care, especially for service workers and women. This dissertation is an ethnographic study of how workers in two leading unions in the “new” unionism movement, the Retail, Wholesale, and Distribution Service Union (RWDSU) and the United Steelworkers (USW) in …

Firm Bidding Behavior In Highway Procurement Auctions: An Analysis Of Single-Bid Contracts, Tacit Collusion, And The Financial Impact On Kentucky, David R. Barrus

University of Kentucky Doctoral Dissertations

Recently, the American Association of State Highway and Transportation Officials (AASHTO) indicated lack of competition and single-bid contracts in asphalt paving as a major issue facing state transportation departments. Single-bid contracts indicate a lack of competition which increases costs to state and local governments. During the period from 2005-2007 in Kentucky, 42 percent of all bids were awarded with only one firm bidding on the project. Of the asphalt paving jobs, 63 percent of those jobs were awarded to a single bidder.

The analysis of this dissertation focuses on detecting tacit collusion in asphalt paving jobs in Kentucky. A focal …

Network Drivers Of Intercustomer Social Support, Hulda G. Black

University of Kentucky Doctoral Dissertations

Customers in a service setting sometimes seek support from other customers; recent research has demonstrated this phenomenon. This research also found that intercustomer social support has a positive impact on consumer health, as well as the financial returns for the company. Given these positive effects for firms and customers, organizations can benefit from fostering social connections among their customers. While past research has investigated the positive consequences of intercustomer social support, little research to date has investigated the firm’s strategic role in fostering intercustomer social support. The current research seeks to understand key tactics a firm can use to promote …

Quality Costing Knowledge, Attitudes, And Perceptions In A Small Manufacturing Company, Adam M. Benner

Dissertations and Theses @ UNI

The purpose of this research was to identify and assess employee knowledge, attitude, and perception of quality costing in a manufacturing company. The company selected for this research was a small manufacturer of agricultural processing equipment with an undeveloped quality management program. A quality costs questionnaire was discovered from a review of the literature and was slightly modified to gather data from a sample of company employees. The following information was collected from employees: knowledge of common quality costing terminology, attitude towards quality and non-quality concepts, and perception of departments associated with quality costs and the scale of quality costs …

Three Essays On Immigrant Entrepreneurs, Carole Louise Cangioni

Open Access Theses & Dissertations

The association between entrepreneurial activity and economic growth appears to be robust: the source of half of job creation emanates from new ventures which, in addition, are a source of technical and market innovation as well as higher labor productivity (Gartner, Shaver, Carter, & Reynolds, 2004). Also, there is a growing percentage of ethnic entrepreneurship in immigrant receiving metropolitan areas, and marginal economic conditions, often experienced by immigrants, increase self-employment. According to the U.S. Census Bureau: "By 2010, Hispanics will be the largest minority group in the U.S with more than 20% of the nation's population" and "minorities, now roughly …

A First Step Toward Assessing Organizational Identification In A University Setting, Didier Hernandez

Open Access Theses & Dissertations

Organizational culture research has been steadily growing during the last two decades, and has become an essential component for assessing an organization's capacity to adapt and survive. Discovering the underlying assumptions within an organization offers a more accurate insight on how its members perceive, think, and feel about the environment they work in, thus providing the opportunity of assessing the group's cohesiveness and culture strength. This study was designed to establish an initial assessment of an organization within a university setting, and to provide insight to its membership sense of identification. The study reflects the analysis of different information made …

Unreported Concussion In High School Football Players, Princess Arcelia Puga

Open Access Theses & Dissertations

Recent research in sport-related concussions has begun to reveal more about the specific hazards of high school football. However, the national reports of incidence/prevalence of concussions in this population appear to be inaccurate, because only emergency department (ED) visits are accounted for in reporting the number of concussions sustained in football. Purpose: The purpose of this study was to investigate whether there is a statistically significant difference between the frequencies of concussion reports by athletic trainers (ATC) versus hospital records on concussion in high school football players in El Paso, Texas. Method: A questionnaire was delivered to athletic trainers through …

Anchoring Change In Higher Education : Narratives From Senior Executives At Malcolm Baldrige Award-Winning Institutions, Cheryl H. Kisunzu

Dissertations

Purpose. The purpose of this study is to explore Kotter’s (1996) eighth stage for leading change. Specifically, it is to identify strategies for anchoring planned change in institutions of higher education.

Design. This is a qualitative multiple case study. Each of the participating organizations is an institution of higher education uniquely distinguished as a recipient of the United State’s highest recognition for progressive excellence—the Malcolm Baldrige Award. A narrative design is used to conduct in-depth exploration of leading planned change, specifically anchoring this planned change into the culture of academic institutions of higher learning. Purposeful sampling was used to identify …

Development Of A Gis Fiber Optics Assetmanagement System For The City Of El Paso, Luis Fernando Quintana

Open Access Theses & Dissertations

The GIS Fiber Optics Asset Management System (GFOAMS) was developed for the City of El Paso, to manage the public fiber optics infrastructure. Using a map-driven interface, the GFOAMS is composed of three modules: inventory, documents, and images. Its interactive multilayer data structure contains information for Junction Boxes, Conduit Runs, and Cables for twelve fiber optic systems across the city. The fiber optics network stored in the GFOAMS connects city buildings and facilities such as police departments, fire departments, municipal courts, health administration building, public transportation facilities/Sun Metro, libraries and others. Applications of the GFOAMS include tools to easy access …

Analyst Following, Capital Market Pressure, And Real Activity Manipulation, Melanie Maureen Rose

Theses and Dissertations in Business Administration

I investigate the impact of analyst following on real activity manipulation. Because analysts follow firms and serve as information intermediaries, analyst following should reduce earnings management through real activity manipulation. However, given the negative ramifications of missing analysts' earnings forecasts, the fact that analysts are watching and issuing forecasts might actually create capital market pressures as managers try to ensure that they do not miss earnings targets. Because managers can engage in earnings management through real activities manipulation and accrual manipulation, I control for accrual manipulation in examining the relationship between analyst following and real activity manipulation. I find that …

A Study Of Two Generations Of Culturally Diverse Community College Students Views On Leader Attributes In Self And Others, Paula Jeanine Hodkowski

Educational Leadership & Workforce Development Theses & Dissertations

One community college mission is preparing students for the expectations and opportunities of the workplace including roles as collaborators and leaders. Increasingly, representatives from “cultures” of generation, gender, and diverse ethnicities are gaining an education in community colleges. Research supports that cultural aspects and views of others impact an individual's leader identity.

The purpose of this quantitative, non-experimental study was to determine if participants representing millennial and generation X self-report leader behaviors of “modeling the way” and “enabling others to act”; and rate leader traits in others responding to “fits my image of a leader;” And to determine if their …

Antecedents And Consequences Of Channel Alienation: An Empirical Investigation Within Franchised Channels Of Distribution, Ivan Lapuka

USF Tampa Graduate Theses and Dissertations

Investigating an important overlooked phase of interorganizational relationship evolution, which is currently hypothesized to progress through five stages of awareness, exploration, expansion, commitment, and dissolution, this dissertation proposes that in the long road between commitment and dissolution, the quintessential interfirm relationship is likely to be characterized by aprolonged period of relationship alienation, which then becomes the immediate precursor to the dissolution stage.

The dissertation utilizes social learning theory, behavior constraint theory, and alienation theory to explain apathetic behaviors of franchisees. The principal proposition is that certain characteristics of the franchise system’s operating environment inadvertently condition franchisee estrangement and failure, and …

Lng Supply Chain Analysis And Optimisation Of Turkey's Natural Gas Need With Lng Import, Guzel

World Maritime University Dissertations

No abstract provided.

Entrepreneurial Career Choices Resulting From Influential Factors: Survey Of B.B.A. Management And Marketing Alumni., Caitlin Brooke Trent

Undergraduate Honors Theses

This research focused on East Tennessee State University (ETSU) Management and Marketing Alumni who graduated between 2003 and 2008. Based on the available literature and research on this topic, there was a limited amount of specific information as to the careers these alumni seek. As a means to gather data about the careers management and marketing alumni pursue, an online survey was used, which also supported three specified objectives. In summarized form these objectives are: non-corporate career choices and certain factors that influence entrepreneurship, B.B.A. Management and Marketing Alumni careers (or employment), and small and medium-sized enterprises (SMEs) or multinational …

Good Grapes - Good Wine., Meilin Chung Curtis

Electronic Theses and Dissertations

Good grapes are required to make good wine. Quality wines start in quality vineyards. Vineyard design, installation, and operation, including site location, trellis options, vine selection, and canopy management, along with when to harvest are discussed. While winemaking is the final phase in the pursuit of the winemaker's passion, it is but a simple formula. The beginning of a good wine is in a good vineyard. This study includes a financial projection for a 10-acre vineyard as well as for starting an onsite, complementary sized winery. Even though many small-to-medium vineyards-to-wineries have started over the last decade, the reason to …

The Influence Of Teachers' Creativity, Attitude And Commitment On Students' Proficiency Of The English Language., Hemaloshinee Vasudevan

Student Works (2010-2019)

The intensity of teachers’ creativity, attitude and commitment is considered to be as a key factor in the success of current educational reform agenda as it heavily influences the teachers’ willingness to engage in cooperative, reflective and critical practice to develop the students’ proficiency or performance in English language. So, training can help teachers to learn how to be more effective at work by modifying the knowledge, skills or attitudes through learning experience to achieve an effective performance and develop the students’ proficiency in their learning process. According to human resource theory, training is considered as one of the processes …

Harley-Davidson, Inc.: A Strategic Audit, Sheila Lenz

Honors Theses

Thesis presents a strategic audit to assess the strategy of Harley-Davidson, Inc. Includes financial information, risks and strategies, and marketing information.

The Relationship Between Family Recreation And Relatedness In Children And Their Families, Kristen Berrett

Theses and Dissertations

The purpose of this study was to provide insight into the factors contributing to relatedness in children, specifically family recreation, and to look at relatedness between family members (family relatedness), and whether or not family recreation makes a contribution to this construct. Two instruments were used to collect data for this study. The Family Leisure Activity Profile (FLAP) measured family recreation involvement and satisfaction, and the Activity-Feelings States Scales (AFS) measured child and family relatedness. The sample included elementary school children between the ages of 6 years and 12 years (n1=405), and the parents of those children (n2=405). The data …

Feasibility Of Operating A Training Facility On The Central Coast, Katrina Young

Agribusiness

No abstract provided.

Analysis Of American And Australian Preferred Wine Label Attributes, Taylor Lee Hansard

Agribusiness

No abstract provided.

Feasibility Study Of An Enomatic Wine Bar In San Luis Obispo, Eric Daniel Maida

Agribusiness

The purpose of this project was to determine whether it would be feasible to open an Enomatic Wine Bar in downtown San Luis Obispo.

There were two major costs involved in this project, the development of the facility and the operation of the business. Once all of the costs were determined, they were entered into an Excel spreadsheet providing the Enomatic Wine Bar Budget and the Income Statement. From the Enomatic Wine Bar Budget and the Income Statement a Return on Investment of 27% was realized.

Using the figures from the Enomatic Wine Bar Budget and the Income Statement, it …

Financial Feasibility Analysis Of A Custom Harvesting Business Of Wine Grapes In Fresno County, Jacob Constance

Agribusiness

This study was undertaken to determine if it was financially feasible to start a custom harvesting business of wine grapes in Fresno County. A fully amortizing loan for $120,000 was taken out at a four percent interest rate and loan term of five years. The custom harvesting business in Fresno County was analyzed using capital budgeting techniques and forecasted financial documents. It is concluded to be profitable over an eight year span to establish and maintain a machine harvesting business based on the investment analysis that provides a net present value of $69,450.37 at a discount rate of 12 percent, …

A Cost Benefit Analysis Of Utilizing Solar Panels On Bates Nut Farm, Brandon Walter Ness

Agribusiness

No abstract provided.

Observational Study Of Retail Wine Venues In San Luis Obispo In Relation To Shelf Space And The Amount Of Wine Sold, J. (James) Calvin Mead

Agribusiness

This study was conducted in order to gain valuable information related to the retail wine industry and find similarities and differences in wine shelf space from store to store. All the stores were unique to some degree, but they also shared several aspects of the wine display. For example, some stores were similar in relation to the number of wine brands they offered, structure of the wine displays, prices of wines, types of promotions, types of packaging, number of sections based on varietals or countries, and overall ratings. Averages, frequencies, one-way analyses, multiple comparisons, and descriptive statistics were all calculated …

Optimal Palm Oil Processing Plant Size In South Sumatera, Shelly V. Gozali

Agribusiness

This study was conducted to determine if the palm oil processing plant with a capacity of thirty tons per hour is the optimal size for the Sutopo Lestari Jaya Company. This report represents two important techniques when performing the analysis. A net present value has been calculated in determining the feasibility of the palm oil processing plant in the next ten years after it is built. A break-even analysis has been performed to determine the number of units produced to cover the fixed cost after the processing plant operates.

It is concluded that the processing plant with a capacity of …

Price Comparisons Of Selected Produce Between Farmers’ Markets And Grocery Stores In San Luis Obispo County., Jacqueline De Figueiredo

Agribusiness

This study was undertaken to determine the price comparisons of selected produce between farmers' markets and grocery stores in San Luis Obispo County.

All data was collected through out an eight week period and recorded to determine if prices, on average, are lower at famers' markets compared to their neighboring grocery. This data was used to compare prices of commodities at farmers' markets and neighboring grocery stores in San Luis Obispo County for five selected produce items. The data collected includes prices of each commodity, location, and date. After collecting the data, the final step in determining if prices are …

Evaluating An Edms : A Case Study Of An Engineering Design Company., Nik Nazaruddin Nik Osman, Anisah Ali

Student Works (2010-2019)

Electronic Document Management System (EDMS) is a system that is commonly found in organizations that deal with a lot of documents. It is the application of technology to reduce paper utilization, expedite communications and increases organization’s performance and productivity. Leveraging information technology to manage document is one of the most important challenges for organizations since most of the valuable information in the organizations is in the form of letters, contracts, agreement, memos, reports, notes of discussion, meeting minutes, policy statements etc. The manual processes usually required to be re-engineered for computerization purposes. The availability of technologies provides more and better …

The Association Between Person-Environment Fit And Organizational Commitment With The Moderator Of Personality., Too Meng Yong

Student Works (2010-2019)

This study seeks to investigate the association between Person – Environment (PE) Fit and the organizational commitment with the moderator of personality (Big Five). The study shows the personality of individual has influence towards organizational commitment. The participants of study were collected from various co-operatives located; the samples are not only consisting Malaysian who is working in Malaysia. It includes Malaysian who currently works abroad, and also foreigner who is presently worked in Malaysia (Indian, Vietnamese and Japanese). With sample size 183 participants (83 Male, 100 Female). The subjects completed the questionnaire that included 3 variables of PE fit, ‘Big …