Business Commons^™

Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan

Theses: Doctorates and Masters

The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …

Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison

Theses: Doctorates and Masters

This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …

Experiences In The Use Of The Structured Systems Analysis And Design Methodology (Ssadm) In A Service Organisation, Andre Bavington

Theses: Doctorates and Masters

The purpose of this research is to examine the historical development of an information systems methodology in a large West Australian organisation and to detail the experiences and satisfaction levels of information systems practitioners' in using the methodology. The methodology under examination is SSADM (Structured Systems Analysis and Design Methodology) in a service organisation in which I am an employee. The participants of this research are involved in the systems development process as Systems Analysts, Project Leaders, Programmers, Project Manager, and development review and consulting personnel. There were 26 participants involved in this research study ranging in age from 25 …

Present Status And Perceived Importance Of Computer Skills In A Taiwanese Service Industry, En-Ming Tseng

Dissertations and Theses @ UNI

The purpose of this study was to provide researchers,computer technologists, management and trainers with information concerning the current status and importance regarding computer skills for agents in the Taiwanese life insurance industry. In addition to identifying important computer skills for this population, this research investigated differences in perceptions of computer directors (major computer system developers), sales managers(major training providers), and life insurance agents(computer end-users) regarding the current status and importance of computer skills for life insurance agents.

Survey instruments were developed through the literature review as well as through expert interviews and validations. Investigated samples include all 30 computer directors …

Recent Dynamics In Interlocking Directorates In The European Union's Largest Corporations: 1986 And 1992, Mark Stewart Laver

Theses and Dissertations (Comprehensive)

An interlocking directorate is created when an individual sits on the board of directors of two, or more, corporations simultaneously. One of the assumed functions of the interlocking directorate is that it provides the corporation with information on external markets. By analyzing the boards of directors of the European Union’s largest corporations for 1986 and 1992 one can test for the assumption that there should be increased interlocking directorates over the same time period. As is well known, in the last decade the European Union moved toward greater economic integration between member countries. It was expected that as member countries …

Performance Appraisal In Organizational Cultural Context, Unoda C. Moyo

Dissertations and Theses

This study examined the relationship between an organization's culture and its performance appraisal (PA) system and process. The initial phase of this study involved examining an organization's culture and the properties of its performance appraisal system from organizational archival information. Information derived from this phase of the study was later utilized to formulate interview questions, guide the search for the organizational culture survey instrument, and to construct the performance appraisal perceptions measuring instrument. This latter instrument is a quantitative measure that was later employed in testing the primary hypothesis that stated the performance appraisal process had a positive effect on …

Disequilibrium Transition Of The Consumer Goods Market In China, 1954-1991, Hui Shu

Dissertations and Theses

This is an in-depth study of the structural change and transition of the Chinese consumer goods market from 1954 to 1991 using disequilibrium econometric methodology. The model for the Chinese consumer goods market is based on the Portes-Winter disequilibrium model for centrally planned economies (1980). The demand function is derived from the Houthakker-Taylor savings function. The supply function is composed of approximations to the government's long-term and short-term plans. The transaction quantity in the market is defined as the smaller of effective demand and supply. Using the traditional global fitting method, three models are evaluated: one model that assumes no …

A Typology Of The Income-Generating Activities Of Nonprofit Organizations In Marin And Sonoma Counties, Carolyn Stayton

Master's Theses

This study examines the income-generating activities of nonprofit organizations. Since the early 1980s, income-generating activities have been increasing due in part to: government funding cut-backs; encouragement from government and big business; incursion into traditional nonprofit areas by for-profit business; and, more recently, economic recession. The increase in activities has apparently cut into for-profit terrain, and small businesses in particular have reacted negatively.

In the last decade the commercial income-generating activities of nonprofits have been cited by small business as a primary concern. Debates over the issue have been waged in Congress between small business advocates and nonprofit supporters. As few …

A Study Of The Investment Policies And Practices Of California Social Service And Advocacy Organizations, Alexis Whitney Olian

Master's Theses

This research examines the investment policies and practices of California social service and advocacy organizations by investigating the level of complexity of their investment activities and whether the mission of their organization is taken under consideration, as a social investment screen, when making investment decisions.

The nonprofit sector is an essential and influential part of our society as well as our economy. The management of this sector's growing assets is of key importance to its long-term financial stability. With the growing popularity of social investment and the increasing diversity of social investment strategies, it is also a valuable time to …

Airbus A320/321 Quick Change Market Analysis - A Case Study, Till Christian Mommsen

Master's Theses - Daytona Beach

The purpose of this thesis is to evaluate and compare the Boeing B737 QC to the Airbus A320/321 QC aircraft, and to determine their relative market within a sample airline. The technical design of the two Airbus aircraft in a mixed QC operation were considered with respect to the requirements of a particular airline. Direct operating costs and payload range data for all three aircraft were calculated.

To evaluate the competitiveness of the A320/321 QC under actual conditions, a linear programming fleet planning model was developed that considers more than the direct operating costs of a particular aircraft. The cost …

Life Cycle Costs Of Alternatives For F-16 Printed Circuit Board Diagnosis Equipment, Kent R. Montgomery, Clifford B. Thorstenson

Theses and Dissertations

This study analyzes two alternatives for printed circuit board (PCB) diagnosis for the F-16 depot PCB repair shop from a life cycle cost (LCC) perspective. Alternative 1 assumes the use of the current F-16 automatic test equipment (ATE) while Alternative 2 augments the current ATE with infrared imaging test equipment. Infrared imaging is a developed technology that is currently available to the Air Force in a commercial-off-the-shelf (COTS) form. Using the Cost Analysis and Strategy Assessment (CASA) Life Cycle Cost (LCC) Model and data from the DL41 database on F-16 PCBs this study determined that over the current expected life …

An Analysis Of The Extent To Which Humor Is Accepted And Employed In The Workplace For The Enhancement Of Productivity And Creativity, Jonathan R. Specht, Paul D. Tobin

Theses and Dissertations

Today's business literature is filled with discussions of the many benefits humor can bring to the work environment. Two of these purported benefits, namely, the enhancement of workplace productivity and the enhancement of workplace creativity, have attracted the attention of modern managers challenged with keeping their organizations competitive despite dwindling financial and human resources. Unfortunately, little research has been done to date which actually demonstrates a link between the existence of workplace humor and improved levels of productivity and creativity. Without this demonstration of causality, most managers are reluctant to invest corporate resources in pursuit of workplace humor despite its …

A Model For Merging Information Systems: A Case Study Of The Air Force Material Command Merger, John A. Ellis, Matthew T. Pirko

Theses and Dissertations

As the Department of Defense continues to shrink, downsizing and rightsizing are terms that often indicate that changes are inevitable to many military units and organizations, some of these changes result in organizational mergers. One of the critical areas for such mergers lies within getting the information systems of the premerger organizations to work together. This thesis presents a model for merging information systems as part of an organizational merger. The proposed model, synthesized from existing technical and non- technical models and guidelines, addresses five key areas for consideration for a successful information systems merger. Those areas are: (1) Organizational …

Evaluation Of An Air Force Information Resources Management (Irm) Overview Course, Joseph L. Cox, Brenda R. Forcht

Theses and Dissertations

The federal government has passed laws and issued directives recognizing that information is a valuable national resource. To help assure that Air Force information managers are capable of implementing policy in support of such laws and directives, the Secretary of the Air Force's Directorate of Information Management (SAF-AAI) directed a team from the Air Force Institute of Technology (AFIT) to design and construct an exportable course to provide an overview of information resources management (IRM) concepts and principles. Such an IRM overview course was completed in the Summer of 1994. The authors evaluated this course quantitatively and qualitatively. During a …

Factors In Human-Computer Interface Design (A Pilot Study), Susan Stewart

Theses and Dissertations

The DoD has budgeted over $9.8 billion for 1995 for information technology, yet many government office workers let their existing systems sit idle. This thesis explores why these computers are sitting idle. This researcher's initial hypothesis was that certain features of the human-computer interface can positively or negatively affect efficiency, retention, and satisfaction level of workers. Although some research is being done in this area, interfaces continue to be of poor quality, especially in the DoD, where long procurement cycles, forced purchases, and limited budgets result in out-of-date software. Intuitively most programmers know the human-computer interface impacts on a person's …

An Analysis Of The Effectiveness Of Records Management, Dale R. Austin, Peter M. Moseley

Theses and Dissertations

This research was performed for the dual purpose of defining effectiveness as it applies to the field of records management (RM) and studying the impact of Document Librarian (DL) on the productivity of Air Force records managers. The main thrust of the study was to define effectiveness for RM because no standard existed. The definition was generated through a Delphi process with a group of RM experts and took four rounds to achieve acceptable consensus. The Delphi process evaluated major areas which a RM system must perform. DL is a RM software package developed jointly by Air Force Material Command …

Evaluation Of The Pre-Milestone I Acquisition Logistics Process At The Aeronautical Systems Center, Charleen A. Szczepanski

Theses and Dissertations

Due to changes in the national security environment, the Department of Defense has revised its approach to acquisition. There will be greater emphasis on research, development, and advanced technologies. The Department of Defense will concentrate on upgrading current systems using rollover of new technologies from development programs that have advanced to a certain point but not into production. The people working in acquisition must hold skills in planning and developing new technologies prior to pre-Milestone 1. A major concern is the training, education, and professional development of the defense acquisition work force. The data contained in this study was generated …

An Investigation Into The Pitfalls, Consequences, And Best Practices During The Evaluation, Negotiation And Award Phases Of A Source Selection In Afmc Product Centers, Scott A. Savoie

Theses and Dissertations

Source Selection is the process used by the Federal government to select contractors for large, complex and important requirements. Recent studies have indicated that the in experience of source selection personnel continues to be a significant problem in source selections. Air Force Federal Acquisition Regulation Appendix AA requires that lessons learned be compiled at the conclusion of every source selection. Unfortunately, there has been little success in organizing this information into a coherent training guide. This research attempts to fill this gap by using source selection experts to identify source selection pitfalls, their consequences, and the best practices to avoid …

The Effects Of Three-Dimensional Graphs On Decision Making, Anita E. Latin, Anthony L. Villanueva

Theses and Dissertations

The objective of this thesis was to determine whether or not, and by how much, three-dimensional graphs are more accurate and efficient than two- dimensional graphs and tables when presenting alternatives to decision makers. A graphical experiment was designed using a microcomputer. This experiment presented a business scenario to test Air Force Institute of Technology AFIT Professional Continuing Education PCE students. The experiment attempted to determine how well DoD decision makers accurately and efficiently performed elementary data collection tasks using various graphs or tables. The experiment used a randomized order within-subject factorial design with repeated measures. The factorial experiment was …

Organic Maintenance Performance Measurement: A New Approach, John S. Nehr, William G. Queener

Theses and Dissertations

The growing role of Air Force Air Logistics Centers ALC in complex, multiyear developmental programs increases the need for effective cost and schedule performance measurement. In order to effectively manage these activities, timely and accurate cost and schedule information must be collected and compared with an established baseline. The ALCs need a new management technique which facilitates this type of performance measurement. A proven approach to cost and schedule performance measurement in weapon system acquisitions is Earned Value EV. This approach, required of contractors who are subjected to the CostSchedule Control Systems Criteria CSCSC, allows the program manager to obtain …

A Maintenance Manpower Study Of The Composite Wing At Mountain Home Afb, Stella T. Smith, Cristina C. Vilella

Theses and Dissertations

In response to changes in threats, the Air Force has reorganized several flying units into composite wings. They are intended to provide a flexible, rapid deployment force. This study focused on the impact of the composite wing organizational structure on the determination of maintenance manpower authorizations at Mountain Home AFB, the Air Forces first air intervention wing. An opinion survey of maintenance and manpower experts was used to identify factors that are important in the determination of maintenance manpower authorization levels. Statistical analysis identified important-factors and indicated differences in opinion between maintenance and manpower specialists. Factors specific to the composite …

The Projected Effects Of A Paperless Information System On The Productivity Of The Air Force Institute Of Technology Evaluations And Admissions Division, Richard A. Bihary, Roy C. Shrader

Theses and Dissertations

The Air Force Institute of Technology Admissions/Registrar Directorate (AFIT/RR) has a need to improve and expand services using a smaller operating budget. One promising solution is to eliminate the paperwork required to perform the AFIT/RR functions. To assist AFIT/RR managers in evaluating alternatives, this thesis determines the nature and extent to which a paperless information system affects the productivity of the Air Force Institute of Technology Evaluations and Admissions Division (AFIT/RRE). The DoD definitions of productivity are used in this thesis. Based on these definitions, the hours per unit of work (HPU) is chosen as the measure of productivity. Baseline …

Demonstration Of A Benchmarking Technique To Compare Graduate Education Level Of Air Force Project Managers And Selected Benchmarking Partners, William D. Beatty, David H. Kelley

Theses and Dissertations

This thesis demonstrated a benchmarking technique to support determining graduate education requirements for officers in the Acquisition Program Management utilization field. The technique is also applicable to other Air Force career fields. The USAF currently uses the Graduate Education Management System GEMS to quantify officer graduate education requirements. Weaknesses in the GEMS-based process include the inability to address future technologies, vulnerability to inconsistency and change, and confusion of training with education. AFIT developed and recommended an alternative requirements determination approach that relies on benchmarking. This thesis reviewed literature on benchmarking principles. The research methodology developed and implemented benchmarking procedures to …

Review Of Factors Impacting Cost Benefit Analysis (Cba) For Implementing Improvements To The Air Force Technical Order System, Susan J. Bergin, Terry A. Parsons

Theses and Dissertations

This research focused on developing a Cost Benefit Analysis process for Program Managers to implement when deciding what technical order format-- paper, computerized or automated--to purchase. Factors which determined the outcome are costs life cycle cost considering technical order format qualitative issues characteristics which are benefits of a technical order format and system responsiveness time required to develop or modify a technical order in each format. A literature review revealed problems with the paper technical order format, management infrastructure, quantitative cost estimates for different formats, and different techniques which could be used for a cost benefit analysis. Structured interviews were …

Cost And Schedule Benchmarks For Defense Acquisition Contracts, Glenn W. Buchfeller, Donald E. Kehl

Theses and Dissertations

Managers of Department of Defense programs would benefit from having cost and schedule benchmarks that are based on the historical performance of similar programs. This research generated cost and schedule variance in percent benchmarks for 48 collectively exhaustive and mutually exclusive categories of DoD contracts. The ANOVA nested design methodology was used to compare these cost and schedule benchmarks across related categories of contracts to determine if the benchmarks were statistically significantly different. Such statistical difference would ensure program managers had a very specific tool tailored to their unique needs. Due to some relatively small sample sizes in the study, …

Cost Management Competencies For Department Of Defense Program Managers, Brent R. Baxter, Kurt R. Bolin

Theses and Dissertations

The magnitude of money involved in the acquisition of defense systems and the public scrutiny resulting from cost overruns and program failures make cost management competence critical to program success. This research examined the cost management competencies required of defense program managers. A cost management competency model was developed from a foundation of past research. The model was evaluated through a mail survey of 682 intermediate and senior level military program managers in Air Force Materiel Command. The results provided by the 330 respondents indicate that 29 of the 47 competencies in the model were valuable to the program managers. …

A Case Study Of The Base-Closure Community Initial Redevelopment Process, Stephen R. Cliatt, Gregory A. Stanley

Theses and Dissertations

In 1990, Public Law 101-510 created the independent, five-year Defense Base Realignment and Closure Commission BRAC. This law provided for the Commission to meet in 1991, 1993, and 1995. The 1993 Commission recommended transfer of the Defense Electronic Supply Center DESC, a Defense Logistics Agency inventory control point, to Columbus, Ohio. This action resulted in an Air Force decision to close Gentile AFS, Kettering, Ohio. A case study of the closure and initial redevelopment of Gentile AFS was undertaken to construct a framework to be used by future redevelopment policy makers affected by a defense base closure. This framework covers …

Scenario Analysis: An Integrative Study And Guide To Implementation In The United States Air Force, Jamey B. Cihak, Steven A. Mozel

Theses and Dissertations

With the uncertainties in the current Air Force environment, extrapolated forecasting methods are no longer sufficient for meeting the Air Forces strategic planning needs. The Air Force could benefit from using a more sophisticated method to determine the opportunities and obstacles it will face in the future. The key characteristics that distinguish scenario analysis from other forms of forecasting are the qualitative, contextual descriptions of the future environment, and the identification of several possible futures. This thesis discusses the concept of scenario analysis and its relevance to the Air Force as a strategic planning tool. It begins with an overview …

An Analysis Of The Impact Of Integrated Weapon System Management (Iwsm) Upon The Support Equipment Acquisition Process (Covering The Period From Submittal Of Serd* Through The Preparation Of The Statement Of Work), Betty J. Coronado, Jane M. Kwiecinski

Theses and Dissertations

This study investigated the impact of the implementation of Integrated Weapon System Management (IWSM) on the support equipment acquisition process. The literature search revealed that IWSM is the latest of many Air Force attempts to ensure all aspects of a weapon systems life cycle are considered when acquisition decisions are made. Areas of interest included organizational structure inter-functional relationships procedural changes and procedural guidance and automated tools used. Two years after IWSM implementation, interviews were conducted with twenty-four people in various functional disciplines in four System Program Offices and included both Aerospace System Center (ASC) and Air Logistics Center (ALC) …

A Delphi Study Of Performance Appraisal Practices Of Malcolm Baldrige Award Winning Organizations, Daniel J. Courtois, David L. Yockey

Theses and Dissertations

Total Quality (TQ) is a philosophy that is currently being incorporated by organizations throughout America. TQ philosophers maintain that Total Quality can be achieved only if organizations change their cultures, including the traditional view toward the role of the performance appraisal. Theses experts maintain that the traditional performance appraisal does not promote process improvement, empowerment and team building as TQ prescribes. This thesis is a Delphi study of the performance appraisal practices of Malcolm Baldrige National Quality Award winning companies. The study attempts to describe the performance appraisal practices of 10 companies who have successfully implemented TQ. The existence of …