Business Commons^™

Tax Challenge Working Papers, Hal Allen

Undergraduate Honors Capstone Projects

My thesis project for my honors degree consisted of preparing working papers for the tax challenge team in the Accounting department of the College of Business. The Tax Challenge team has competed two years ago in the Anderson Tax Challenge and then the Deloitte & Touche Tax Challenge this last year. The tax challenge team has begun to build a credible reputation for the tax program at Utah State University. The last two years the graduate tax team was one of the top six teams in the nation. Dr. Grange is the tax challenge advisor and is working hard to …

Profit Maximization In The Banking Industry: Early Adoption Of Technology And Its Effects On Efficiencies, John Gulnac

Business and Economics Honors Papers

Technological innovation has restructured the marketplace creating cost advantages in many industries. One industry that has experienced significant change is the banking industry. The widespread applications of Information Technology (IT) complemented with the adoptions of Automated Teller Machines (ATMs) have changed the face of the banking industry: by providing banks with the opportunity to improve certain operational efficiencies IT is giving them a competitive advantage in a consolidating industry. Brick and mortar banks are no longer an operational necessity. The banking industry through recent deregulations now has the ability to enter new and previously untapped markets with relatively low entry …

A Telecommuter Program For Second To None, Inc., Michael J. Postma

Honors Theses

Telecommuting, or working from a remote location, is a very popular idea that has gained growing support from employees and companies over the past decade. The opportunity to stay home and do work appeals to employees, and the ability to reduce overhead costs appeals to the company. Developing a program that outlines how this arrangement would take place is vital. Outlined are a few of the components that should be included in this type of arrangement.

First, the telecommuter situation will be on a trial basis for a predetermined amount of time. The company or the employee has the right …

The Role Of Anticipated Wealth In Risk Preferences, Kristofer Allen Gibbs

Honors Capstone Projects and Theses

No abstract provided.

International Advertising And The Use Of The Sex Appeal: Acceptance Of Sex Appeal In China, Katie Hunt

Theses and Dissertations

China is the most populated country in the world. With a population of over a billion people, it is an attractive market to many companies. However, China has traditionally been a market that was difficult to access due to its communist government and strict regulations. In 1978, China began changing the economy from a centrally planned system to a more market-oriented economy. By 2001, "China stood as the second largest economy in the world after the U.S., measured on a purchasing power parity basis" (World Factbook, 2002). China is a strong business partner with the U.S.; 21% of China's exports …

Antecedents Of Salesperson Effectiveness And Efficiency Performance: A Data Envelopment Analysis, Xueming Luo

Doctoral Dissertations

The objective of this dissertation was to (1) measure salesperson efficiency; (2) investigate both personal and organizational factors that determine salesperson efficiency; and (3) investigate both personal and organizational factors that determine salesperson effectiveness. Salesperson efficiency was assessed by data envelopment analysis (DEA). Two different DEA models were employed in order to increase the reliability of the efficiency results. Antecedents of salesperson efficiency and effectiveness were tested using Tobit regression analysis and ordinary least square regression analysis, respectively. These antecedents include not only personal level variables such as working smart, working hard, learning goal orientation, and performance goal orientation, but …

Testing The Effectiveness Of Deregulation In The Electric Utility Industry: A Market-Based Approach, Manfen Wang

Doctoral Dissertations

In this paper, I investigate one stated purpose of deregulation in the electric utility industry—to make utility operations more responsive to news releases, a proxy for market forces. My premise is that utilities providing electricity to highly deregulated states will be more responsive to market forces than those providing electricity to non-deregulated states. I employ intraday data from April to June 2001, the year after deregulation, and from 1994, the year before deregulation. I also employ the Brown-Forsythe-Modified Levene (BFL) test to determine the volatility differences between days with released news and days without released news. The results of BFL …

Cultural Diversity's Impact On Firm Performance: The Moderating Influence Of Diversity Initiatives And Socialization Tactics, Amy Mcmillan-Capehart

Doctoral Dissertations

The primary purpose of this dissertation is to test the hypothesized relationships between cultural diversity and firm performance. Specifically, this dissertation examines whether or not socialization tactics and diversity initiatives moderate the relationship between diversity and firm performance. This dissertation uses ROA, ROE, and employee productivity in order to capture an accurate picture of firm performance.

My second purpose is to test competing hypotheses that are based on different theories. Theories relating to diversity suggest that there may be both positive and negative effects of a heterogeneous workforce. Therefore, it is necessary to isolate those instances in which diversity can …

An Evaluation Of Lawlike Generalizations In Relationship Marketing: Method And Application, Wolfgang Hinck

Theses and Dissertations - UTB/UTPA

The purpose of this dissertation is to evaluate lawlike generalizations in relationship marketing (RM) and their contribution to the scholarly advancement of the marketing discipline. The current lack of such systematic evaluation is of significance not only because the contribution to progress constitutes a general requirement for all research streams in marketing, but also because an evaluation would solve the ongoing discussion about the substance and role of RM.

As a requirement for the evaluation, necessary and collectively sufficient criteria for lawlike generalizations have to be identified and operationalized. Because the marketing discipline lacks both a commonly agreed-upon set of …

Corporate Diversification And Stock Returns, Tatiana Isakovski

Theses and Dissertations in Business Administration

There are considerable empirical evidences in favor of and against the corporate diversification. A number of previous studies have found that industrial and geographic diversification have a negative effect on the value of the firm and the stock returns. In contrast, a growing stream of literature provides evidence in support of the diversification premium. There is no consensus on whether the documented discount can be attributed to corporate diversification per se or to the firms' characteristics other than diversification. In this study, we re-examine the impact of industrial and/or geographic diversification on the stock returns.

The investigation of the comprehensive …

The Effects Of Transformational And Transactional Leadership On Job Satisfaction Affective Commitment And Turnover Intentions Among Teleworkers, Janet L. Bryant

Psychology Theses & Dissertations

This study is among the first to examine the influence of leadership among teleworkers. Effects of transformational and transactional leadership on job satisfaction, affective commitment, and turnover intentions were examined in a secondary data analysis of 128 teleworkers. Hierarchical linear regression results support the influence of both forms of leadership on these outcomes, although an augmentation effect for transformational leadership was observed only for affective commitment and turnover intentions. Findings from moderated regression analyses indicate that the effect of transformational leadership degrades with increasing telework frequency. This study shows that leadership is important in telework arrangements, although the manner in …

An Analysis Of The Federal Acquisition Streamlining Act And The Clinger-Cohen Act And Their Effect On Cost Overruns In Department Of Defense Contracts, Andrew K. Mosier

Theses and Dissertations

This thesis examines the impact of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act on cost overruns in Department of Defense (DoD) contracts. Many officials believe that we must change the way we do business to meet the new post-Cold War national security challenges Changing the way we do business means reforming the acquisition process to deliver weapons systems faster and cheaper. The FASA and the Clinger-Cohen Act made more changes to the acquisition process than any other policy had in the ten years preceding. This research effort studied 220 contracts completed between December 31, 1993 …

Towards A Framework For Understanding Innovation Implementation In The Air Force, Howard E. Byrd Jr.

Theses and Dissertations

Innovation is a major way organizations deal with changes in their competitive environment. The Department of Defense (DoD) too is facing incredible changes and challenges within its competitive environments. This situation is requiring the adopting and implementing of many new innovations in an effort to transform the forces to meet the challenges. A key component of the DoD's efforts to transform is in Air Force acquisition and sustainment processes. Digital technical orders are an example of such a sustainment process. The Air Force has mandated it will transform from a paper based technical data environment to a digital one. The …

A Simulation-Based Analysis Of The Impact Of In-Sourcing A Major Process Element On The Coast Guard Hh-601 Depot Maintenance Process, Steven E. Vigus

Theses and Dissertations

Leaders at the United States Coast Guard's Aircraft Repair and Service Center (ARSC) in Elizabeth City, North Carolina recently formalized their planning and analysis functions by adding a dedicated branch to their command structure. The Planning and Analysis Branch intends to apply computer modeling and simulation to study the impact of process changes to the various Programmed Depot Maintenance (PDM) lines. This research considers the applicability of this type of modeling and simulation, using ARENA to study the current HH-6OJ PDM process. The contribution of this research is a methodology specific to ARSC needs, an analysis of methodology based on …

An Analysis Of Engagement Of Those Who Telecommute Vs Those Who Do Not, Daniel J. Boeh

Theses and Dissertations

Telecommuting is a program used by many of the successful companies in the private sector, both as a cost savings measure and as a way to recruit and retain quality personnel. Telecommuting has also been used by many companies to adhere to stricter environmental mandates. The public sector, however, has been slow to implement telecommuting programs. Buckingham and Coffman of the Gallup Organization have done extensive research into what they call "engagement," and as to what comprises an engaged employee. They also developed a twelve question survey (referred to as the Q12) to determine if an employee is engaged or …

Factors Affecting Innovation Within Aeronautical Systems Center (Asc) Organizations - An Inductive Study, Eric D. Feil

Theses and Dissertations

In response to the Air Force transformation movement there is currently a lot of high level interest in instilling cultures that promote innovation and intelligent risk taking in Air Force organizations. This thesis analyzed data collected during the 2002 Chief of Staff of the Air Force Organizational Climate Survey to identify factors that affect innovation within Aeronautical Systems Center (ASC) organizations. A secondary purpose of this study was to identify current enablers or barriers to innovation within these organizations. The first part of the study utilized multiple linear regression to identify the factors within the survey that were most related …

Determining The Value Of Automation In Commercial And Usaf Supplier Evaluation Systems, Michael E. Knipper

Theses and Dissertations

The US Air Force has determined that improving the way we manage our supply chain is key to reducing operating costs and subsequently providing better support to the warfighter. One method of improving supply chain management is to streamline the way suppliers are evaluated. This study compared the efforts of private industry with government program offices in terms of supplier evaluation techniques. The expert panel from private companies was identified because of their association with the aerospace industry. Government employees were identified because of their recent contract pre-award and post-award experience. Input was received through the use of open-ended interview …

Instilling An Entrepreneurial Mindset In Department Of Defense (Dod) Organizations: Evidence From Entrepreneurial Organizations In The Private Sector, Rochelle D. Smith

Theses and Dissertations

Calls for transforming government and creating entrepreneurial cultures in non-profit motivated organizations are everywhere today. The primary method proposed for instilling an entrepreneurial mindset is to institute "best practices" or "lessons learned" from commercial firms that have characteristics similar to those of large government organizations. While the similarities between the private and public sector organizations are many, the differences (e.g. legal restrictions, missions, and motivation of members of the organization) are also notable. This exploratory study seeks to more clearly define the commonalities between the experiences of private sector firms and how those experiences can be captured to help DoD …

Assessing Organization Culture Readiness For Knowledge Management Implementation: The Case Of Aeronautical Systems Center Directorate Of Contracting, Martin R. Trent

Theses and Dissertations

The DoD is currently pursuing a wholesale transformation that impacts all facets of DoD operations and responsibilities. At the same time, the commercial sector has been experiencing significant changes that drive them to look for new ways of remaining competitive and profitable. Leveraging knowledge (intellectual capital) to increase efficiency and effectiveness within the organization has become a popular management technique that has been successful in many commercial firms. The DoD has noted the commercial sector successes and initiatives to better manage knowledge are being developed and implemented on an enterprise-wide basis as well as on a local- organizational basis. Previous …

Human Resource Slack As An Antecedent To Instilling The Entrepreneurial Mindset Within Department Of Defense Organizations, Jason A. Whittle

Theses and Dissertations

The Department of Defense has been called to transform the way it fights, thinks and operates to more effectively counter the changing threats to the United States. Private organizations have long been faced with a similar need to be flexible to meet the dynamic market which they serve. The Office of Force Transformation has been tasked to facilitate the mandated transformation of the DoD. Based on literature on slack resources, slack may be a necessary tool for proper transformation to a more innovative and effective military.

Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore

Theses and Dissertations

Cost Growth in Department of Defense (DoD) major systems has been an ongoing problems for more than 30 years. Previous research has demonstrated the use of two-step logistic and multiple regression methodology to predicting cost growth produces desirable results traditional single-step regression. This research effort validates, and further explores the use of a two-step procedure for assessing DoD major weapon system cost growth using historical data. We compile programmatic data from the Selected Acquisition Reports (SARs) between 1990 and 2001 for programs covering all defense departments. Our analysis concentrates on cost growth in procurement dollar accounts for the Engineering and …

The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark

Theses and Dissertations

Organizations are continually forced to implement changes due to a myriad of external and internal influences, Despite the fact that organizations are predominantly in a perpetual state of change, recent research has shown that nearly 75% that have initiated large-scale change efforts have not realized the significant organizational improvements that were intended, As a preemptive measure, organizational managers are being encouraged to gauge their organization's readiness prior to implementing change initiatives, Unfortunately, over 40 unique instruments currently exist that purport to measure some aspect of readiness, Because of limited perspective, no one instrument has emerged as the standard and they …

Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough

Theses and Dissertations

The purpose of this thesis was to develop cost per flying hour factors for the operations and maintenance (O&M) phase of the satellite life cycle. At a time when space system platforms are becoming some of the most strategic weapons in the military arsenal, it is critical that accurate cost models and factors be developed to assist in budgeting for the O&M of these assets.

Integrating Cost As An Independent Variable Analysis With Evolutionary Acquisition - A Multiattribute Design Evaluation Approach, Marc T. Lewis

Theses and Dissertations

Guidance from the Under Secretary of Defense for Acquisition, Technology, and Logistics (USD(AT&L)) requires 100 percent of defense programs to incorporate cost as an independent variable (CAIV) and evolutionary acquisition (EA) plans within their management baselines. Historically, these two concepts have been implemented independent of one another. In reality, CAIV and EA are tightly coupled, Integration of these two initiatives enables warfighters and developers to better allocate constrained resources, respond to fluctuations in program funding, and plan for future development activities. This research creates a decision tool to assist the DoD acquisition community in satisfying the intent of the USD(AT&L) …

A Comparative Analysis Of The Cost Estimating Error Risk Associated With Fly Away Costs Vs Individual Components Of Aircraft, Jonathan D. Ritschel

Theses and Dissertations

A shrinking workforce, unstable budgets, and rapidly changing objectives under stricter time constraints characterize today's cost analysis and acquisition environment. In concert with this environment, cost analyst positions have rapidly decreased as demonstrated by Aeronautical Systems Centers 54% decline in total authorized slots from 1992 to 2001. The question is how to deal with this more with less' mentality. The purpose of this research is to investigate and measure the risks associated with taking a macro versus micro approach to aircraft cost estimation. By analyzing the fidelity of a cost estimate developed at the flyaway cost level versus a cost …

An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley

Theses and Dissertations

The Air Force Working Capital Fund (AFWCF), a revolving fund established to create a more business-like environment between the Air Force and its customers, is comprised of several divisions providing depot level repairs, supplies and inventory, information technology solutions and transportation services to military customers, Since its establishment, the AFWCF has been the source of much criticism due to its inability to meet its primary goal of operating on a break-even basis. Ideally, the Fund will generate enough revenue from the sale of goods or services to cover its expenses and break-even. Instead, there is either a surplus that must …

Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker

Theses and Dissertations

Modernization is a critical component of the current transformation effort within the Department of Defense (DoD) Effective and efficient modernization planning will provide for the improved allocation of limited funding. The Air Force currently conducts capabilities based modernization planning to identify shortfalls. Air Combat Command (ACC) utilizes multi-objective decision analysis (MODA) techniques to support the modernization planning process (MPP). A MODA model has been created to identify and quantify capability shortfalls across a diverse range of mission areas. Groups of subject matter experts are utilized to provide model inputs improving the usefulness and credibility of the model. The intent of …

Strategies Leaders Should Use To Respond To Hostile Questions Regarding Organizational Changes: An Empirical Investigation, Michael S. Gore

Theses and Dissertations

The purpose of this research was to develop a tool, using Speech Act Theory, which will help leaders better handle hostile questions they face during organizational change. Specifically, speech act theory, which outlines five question-response strategies, was used to test the effectiveness of question responses to hostile questions encountered during organizational change.

A Study Of Voluntary Turnover Of Air Force Officers In Critically-Manned Career Fields, Jeffrey H. S. Lin

Theses and Dissertations

Turnover in the Air Force has always been a subject of importance. As the costs associated with losing an individual are high, it would be in the best interest of an organization to understand the main reasons for voluntary turnover in order to facilitate retention. Current research has yielded the Unfolding Model of Voluntary Turnover developed by Lee, Mitchell, Holtom, McDaniel and Hill (1999), which identified 5 different paths people take as they voluntary leave organizations. This research effort tested to see if this model held true for a group of former Air Force officers from career fields experiencing low …

Analysis Of Air Force Civil Engineering Strategic Planning, Francis J. Mondo Jr.

Theses and Dissertations

Several organizations within the Department of Defense, including the Air Force Civil Engineer, are actively engaged in strategic planning in an effort to create a roadmap for future capabilities and performance. The objective of this research was to analyze the strategic planning process of the Air Force Civil Engineer (CE) as well as the effectiveness of the Civil Engineer Strategic Plan (CESP). The methodology used to complete this analysis was conducted in two distinct phases: 1) process modeling and evaluation, and 2) performance measure evaluation. The first phase compared the CE strategic planning process to a theoretical planning model developed …