Business Commons^™

Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson

Presidential Scholars Theses (1990 – 2006)

This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.

Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan

Presidential Scholars Theses (1990 – 2006)

The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …

The Use Of Selected Economic Indicators In Regression Analysis To Test Semi-Strong Market Efficiency Of Asset Pricing, Kevin E. Pearson

Presidential Scholars Theses (1990 – 2006)

The concept of market efficiency is a widely known and researched concept. The profit motive present in the market combined with advancements in trading technology and company knowledge have practically eliminated mispricing in equity markets. However, the limited number of hours of trading present in stock exchanges of the United States generates the potential for a certain amount of inefficiency. This inefficiency results from the inability of various stock markets to process certain types of public information because of the timing of its arrival in relation to the operating hours of the market. This paper will outline the process followed …

Actuarial Computation Of Multiemployer Pension Plan Withdrawal Liability, Kelly A. Renze

Presidential Scholars Theses (1990 – 2006)

This project helps to demonstrate how pension actuaries must keep a constant eye on new laws. The pension industry is constantly bombarded with new laws which force them to alter policies and procedures. Because of the huge number of laws, it is difficult for all employees to fully understand every law. During my stay at the Principal, I discovered that many passages are interpreted differently by different people. I also uncovered some details through my research that other employees were not aware of.

Because of this complexity, it is often necessary to assign to one person, such as myself, the …

Management Decision Making And Political Viability Criteria In Large Corporate Organizations, Kalman J. Kovach

Theses

This thesis focuses on the magnitude of political viability in managerial decision making in large corporate organizations . Political viability ls defined as perpetuating shrewdness to flourish one's career within an organization.

Recent economic conditions and global competitiveness have forced corporations to examine their traditional managerial roles. As a result, many corporations have totally revamped goals and objectives in an attempt to present a clear and unobstructed vision of their mission.

Over the last decade research done by organizational psychologists, consultants, independent ·think· tanks, and decision experts have bombasted corporations with many management philosophies . Decision making is an integral …

Study Of Entrepreneur-Customer Communication, Bradley F. Williams

Presidential Scholars Theses (1990 – 2006)

My project consisted of an analysis of the communication process that occurs between an entrepreneur and their customers. The project research was primarily exploratory, since this topic has received very little attention in terms of academic study. Thus, my goal was to provide some insights into an important, yet overlooked, area in the field of marketing and entrepreneurship.

Traditional business communication models depict a predominantly unilateral flow of communication from a business (usually a corporation) to its customers. An example of this kind of one-direction communication would be an advertising promotion. A feedback loop is usually included in the model …

Dividend Signalling, Cash Flow, And Market Reaction: An Empirical Investigation, Zheng Gu

Retrospective Theses and Dissertations

Financial signaling theory has hypothesized that signals are backed up by improved cash flow. The relationship between signals and cash flow, however, has never been empirically investigated. The purpose of this paper is to conduct such an investigation by examining the relationship between cash flow and dividend signal, the most frequently employed financial signal. In particular, this study examines if there are false dividend signals that are not supported by better cash flow and how the market reacts to them. A two-stage empirical dividend signalling model is developed. Unexpected dividend increases of non-financial and non-regulated firms from 1982 through 1986 …

Managing Total Quality Training, Earl E. Frischkorn

Master's Theses

No abstract provided.

An Empirical Investigation Of A Choice Of Accounting Method For Investments By Colleges And Universities: Positive Accounting Theory Applied In A Not-For-Profit Environment, Bruce W. Chase

Theses and Dissertations

The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined.

The three objectives of this study are: 1) to determine if the findings of …

A Structural Analysis Of Corporate Political Activity: An Application Of Euclidean Modeling To The Study Of Intercorporate Relations, Colleen Bridget Mullery

Dissertations and Theses

During the past two decades business has become increasingly active in the political process, and scholars continue to debate the extent to which this activity is organized. This fundamental issue is addressed by examining corporate political activity within the context of resource dependence and class cohesion theories. Political action committee (PAC) campaign contributions, this study's measure for corporate political activity, are structurally analyzed to determine if either resource dependence or class cohesion theory explains the forces which drive business participation in the U.S. public policy process. The rationale which forty-two diverse corporate PACs exercise when selecting which congressional campaigns to …

A Structural Model And Test Of The Antecedents And Outcomes Of Organizational And Professional Commitment, Mary Ann Evans

Dissertations and Theses

The major purpose of this study was to investigate the relationship between commitment to one's profession and commitment to one's employer and the role this relationship plays in predicting satisfaction, performance and turnover. In order to accomplish this purpose the antecedents and outcomes of the commitments were modeled and tested using covariance structural modeling techniques. The data source was the 1990 Kaiser Permanente, Northwest Region Employee Survey. The study included a wide range of occupations. The literature is ambiguous about the definition and measurement of professional and organizational commitment. Professional commitment is characterized either as a unidimensional or multidimensional construct …

The Legal Status Of Strikers And Replacement Workers, Chun-Shu Su

Theses

On labor-management dispute, each party to the negotiation seeks to protect its economic interests by extracting concession from the other. Both union and management back up their demands with the threat of pressure tactics which would inflict economic harm upon the other party. If the negotiations reach an impasse, a labor union's most powerful weapon at the bargaining table is the credible threat of a strike, a protected right under the National Labor Relations Act. On the other hand, the management may use lockouts or hire new employees to replace those striking workers to force concessions.

Hiring permanent replacements has …

Manufacturing Automation Protocol Implementation Guide, Richard H. Infantino

Theses

The purpose of this thesis is to provide a starting point for individuals seeking information on the Manufacturing Automation Protocol (MAP) Specification. This thesis is designed to be as comprehensive as possible, yet, still basic enough to be understood by an individual who may not be familiar with computers and networks, and how they function. The intent is to progress gradually from basic networking concepts and characteristics, to defining network requirements, and finally to network design and installation. At the conclusion of the paper is an Organized Method Approach to MAP network design and installation that could serve as a …

Cascading Of Ever Adaptive Variation Of Lzw Algorithm With Arithmetic Coding Method, Ramesh Vishwanatham, Ketan Tejani

Theses

Two known compression algorithms appropriate for communication are LZW and the Arithmetic Coding method. Both algorithms are adaptive and require no extra communication from the encoder to the decoder. We have considered a variation of LZW algorithm known as Online version which result in better compression. Here we present a scheme to cascade Online LZW with Arithmetic algorithms into an Ever Adaptive data compression algorithm which achieves higher compression ratio and is appropriate for communication.

Towards A Port Marketing Plan For Kingston Terminal Operators Limited, Claudia K. Gordon

World Maritime University Dissertations

No abstract provided.

A Proposed Model For Comparing The Performance Of Neural Networks And Statistical Approaches In Predicting Project Profits Of An Asphalt Paving Company, Josephine Giaimo

Theses

It is currently assumed that the performance of a model for predicting project profits of an asphalt paving company varies with an unknown number of parameters. An earlier study indicates that the parameters are not well understood (Berry, 1990). A search of the literature suggests that the available models usually are described by those who develop and use them as universally reliable and valid tools for solving complex problem (Allman, 1989; Bumke, 1988; Clark, 1988; Cohen & Howe, 1988; Fillon, 1989; Kling, 1990; Lawrence, Petterson, & Hartzberg, 1990; Marose, 1990; Pollak, 1988; Reynolds, 1988; Sullivan & Reeve, 1988; Thurber, 1988). …

Effective Disciplinary Process In Management, Ying-Lung Teng

Theses

The application of discipline is the punitive behavior by the employer to suppress the employee's undesired behavior in the work place. However, there are many considerations have to be concerned when applied discipline.

An organization has to support the supervisor when applying discipline because it gives the supervisor the great power in dealing with problem workers. Organizational policy has to specify the degree of discipline and timing of discipline in order to make the supervisor and the employee have an idea about discipline.

The employee becomes satisfied with supervision when the supervisor uses good leadership skills to manage. In order …

Air Force Information Management (Im): A 1990 Snapshot And 1995 Future Look At Air Force Im Needs And Preferred Education/Training Approaches, Richard T. Mcghee

Theses and Dissertations

This research investigated 37 training topics which were of interest to Air Force (AF) information managers, Air Force Specialty Code 70XX. The topics were grouped into the following seven information resource related clusters; (1) computer operating systems, (2) data communications, (3) Air Force Standard Systems (PDOS, RAMS, and PCIII), (4) information resource management concepts, (5) AF/IM career field issues, (6) computer hardware, and finally, (7) computer software. Twenty-four graduates of the AF Institute of Technology's (AFIT) Information Resource Management program were asked to provide their perceptions of AF information managers (IMs) current (1990) and needed (1995) knowledge/skill levels on each …

The Effect Of Organization Type On Job Satisfaction: Private And Public Sector Employees In Saudi Arabia, Saeid Al-Hajri

Masters Theses

This study was designed to explore job satisfaction facets, similarities, differences, and associations among 324 public and private sector employees in Saudi Arabia. Results indicated that subjects from the private sector were satisfied with eight job satisfaction factors (responsibility, recognition and relationship with peers and subordinates, working conditions, opportunity for advancement, personal development and opportunity to make own decision, time demands and requirements of the job, organizational policies and personal recognition, social status, and security and salary) and dissatisfied with one factor (supervisory techniques), while subjects from the public sector were satisfied with four job satisfaction factors (responsibility, recognition and …

The Information Content Of Standard & Poor's Common Stock Ranking Changes, James Felton

Graduate Theses and Dissertations

This study examines the information content of Standard & Poor's common stock ranking changes. These rankings are derived from a system which begins with a computer-generated score for per-share growth, stability, and cyclicality of earnings and dividends for the most recent ten years of available data. Standard & Poor's then makes adjustments to the scores based on firm size, sales volume, "relative current standing,'1 and special considerations. The eight rankings are as follows: A+ (Highest), A (High), A- (Above Average), B+ (Average), B (Below Average), B- (Lower), C (Lowest), and D (In Reorganization). Although the rankings are not purported to …

Executive Information Systems For Usaf Hospital Administrators: A Feasibility Assessment, Alan R. Constantian

Theses and Dissertations

This thesis investigated the feasibility of implementing an executive information system (EIS) for hospital administrators at CONUS-based USAF inpatient medical facilities. A literature search determined that successful system implementation would require that such an EIS be found technically, economically, operationally, and motivationally feasible. Failure to meet any of these feasibility factors would jeopardize successful implementation. Surveys were mailed to each of the administrators and medical systems officers of CONUS- based USAF inpatient medical facilities in order to gather data on these feasibility issues. Approximately eighty percent of the survey population of 66 in each group responded to the survey. There …

An Assessment Of The Factors In Office Automation Systems Affecting Air Force Middle Managers And Clerical Workers In The Information Management Career Field, Loy C. Cook

Theses and Dissertations

The purpose of this thesis was to investigate the attitudes and opinions of personnel affected by two office automation systems. Reprographics Automated Management System (RAMS) and Records Information Management System (RIMS). Eight investigative questions were posed: (1) How receptive were information management personnel to the office automation systems (RAMS and RIMS)? (2) Were information management personnel's perception different now from the period prior to installation of the office automation systems? (3) What is the frequency of use for each office automation system? (4) What major factors impede these office automation projects (RAMS/RIMS)? (5) What major factors facilitate these office automation …

An Evaluation Of The Educational Background And Knowledge Base Of Air Force Information Management Officers, Summer E. Scott

Theses and Dissertations

This study compares the educational background and knowledge base recommended for Information Management professionals to that currently possessed by Air Force Information Management (IM) officers. The literature review revealed that information managers should have an educational background that provides them with knowledge in the areas of people, computers, systems, models, organization, and society. Statistics made available through the Air Force Manpower and Personnel Center (AFMPC) indicated that only 2.1% of all 70XX officers have a complete information resource management background, and only 7% have a technical or computer-related background.

An Examination Of The Perceived Computer Literacy Of Enlisted Air Force Administration Personnel And An Analysis Of Their Perceived Training Needs, Howard A. Bass

Theses and Dissertations

With the realignment of the Air Force administration career field under the Administrative Assistant to the Secretary of the Air Force on November 19, 1987, came a new set of requirements for all Air Force administrators. They were now responsible for electronic information as well as the written word. The question was, did the administrators have the technical capabilities, or computer literacy, needed to handle these new requirements. This study made that assessment and additionally made a determination of the enlisted administrators perceived computer training needs. The results revealed that only 64.3% of the respondents perceived themselves as computer literate. …

The Differences Between Industrial And Municipal Executives' Practices And Perceptions Of An Npdes Water Pollution Control System In Tennessee, Anthony L. Fulkerson

Electronic Theses and Dissertations

The purpose of this study was to determine the differences between industrial and municipal executives' practices and perceptions toward the administrative requirements of a water pollution control system as set forth in a National Pollutant Discharge Elimination System permit. This was a descriptive study that utilized a two-part attitudinal survey designed to obtain the perceptions of the executives (N = 171) of all major industries and all major municipalities in the State of Tennessee who had direct responsibility for the administrative requirements of an NPDES permitted water pollution control system. Descriptive statistics were used for the analysis of data with …

Setting Planned Lead Times In Material Requirements Planning Using Earliness And Tardiness Cost Information, Luis António Nunes Lourenço

All Dissertations

No abstract provided.

Investigating The Application Of The Theory Of Constraints To The Scheduling Environment Of The Iaf's Depots, Lewis S. Trigger

Theses and Dissertations

This research investigated the application and merits of the Theory of Constraints (TOC) to the scheduling environment of the Israeli Air Force's (IAF) maintenance depots. TOC was extensively reviewed including an elaboration of the TOC paradigm and the scheduling procedures developed for a commercial manufacturing setting. Background information was also presented on the IAF depots and traditional scheduling rules. An experiment was designed and conducted that simulated a simplified version of the process flow of the armaments depot. the simulation compared the terms of lower inventory and makespan. The experiment did not conclusively show any difference in standard throughput hours …

A Comparative Analysis Of Pediatric And General Hospital Nurse Recruitment Practices, Rebecca Parsons Scott

Community & Environmental Health Theses & Dissertations

The focus of this study is a comparison of the National Association of Health Care Recruiter's annual recruitment survey with a duplicate survey that was sent to pediatriconly acute care hospitals. The goal was to determine differences between the recruitment and retention statistics found in all hospitals compared to those found in pediatriconly hospitals. Also, a major consideration was to find correlations among the variables in nurse recruitment and retention that might lead to a better understanding of what influences the recruitment budgeting process and how recruitment dollars might be spent most efficiently.

There was no significant difference found between …

An Empirical Investigation Of Middle Management Training Programs Of The Petroleum Sector In Egypt, Ahmed Ibrahim Hamed

Archived Theses and Dissertations

No abstract provided.

Employment-At-Will: The Economic Consequences Of Its Development And Decline, Christine M. Sciacchetano

Honors Capstones

No abstract provided.