Business Commons^™

The Impact Of Target Audit Quality On The Likelihood Of Future Goodwill Impairment, Elizabeth Boyle

Dissertations

US Generally Accepted Accounting Principles (GAAP) require that in an acquisition, the purchaser must record a premium when the purchase price exceeds the fair value of the target’s identifiable net assets (both tangible and intangible). This premium lives on the balance sheet as an intangible asset called goodwill. Goodwill has an indefinite life, but over time it may become impaired due to overpayment of the original acquisition, unrealized synergies, changes in the business, legal issues, etc., and as a result, require a write-down. This impairment not only impacts the acquirer’s balance sheet but can also impact the market value of …

Training Of Local Government Personnel In The U.A.R.: Institute Of Local Administration, Afaf A Al-Bassam

Archived Theses and Dissertations

No abstract provided.

A Study Of The Relationship Financial Incentives And Jop Satisfaction In The Arab Republic Of Egypt, Abdel Rahman Tawfik Ahmed

Archived Theses and Dissertations

No abstract provided.

“For The People: A Collaborative Space Assessment”: A Joyful Interpretation Of Room Design, Anne Holland

Honors Projects

To create a space that matters one must focus on the needs of the people who will use it. It is easy to create a beautiful space, however if that space does not function for those it was built for it has no point. Currently in the basement of Founders Residence Hall on the Bowling Green State University campus there is an old unused cafeteria space. This space has not only the potential but the ability to become something new, something of use. It is an area that could not only be renovated and redone by the Honors College but …

An Examination Of Why 4-H Is Beneficial, Makayla Aichholz

Honors Projects

4-H is the largest youth organization in the United States, therefore it has an impact on many lives across the nation. As a former 4-H member myself, I wanted to discover what some of the benefits of this organization are. I started my project by researching how 4-H began and what members in the organization participate in while also using my personal experience as background knowledge. I then looked at a variety of different studies that examined some of the benefits of 4-H, specifically in alumni. These other studies were used to guide the research I conducted. Also, I found …

Forecasting Demand For Optimal Inventory With Long Lead Times: An Automotive Aftermarket Case Study, Chris Anderson

Dissertations

Accuracy in predicting customer demand is essential to building an economic inventory policy under periodic review, long lead-time, and a target fill rate. This study uses inventory and customer service level as a stock control metric to evaluate the forecast accuracy of different simple to more complex predictive analytical techniques. We show how traditional forecast error measures are inappropriate for inventory control, despite their consistent usage in many studies, by evaluating demand forecast performance dynamically with customer service level as a stock control metric that includes inventory holdings costs, stock out costs, and fill rate service levels. A second contribution …

Collegiate Athletes’ Symptoms Of Depression: A Systematic Review, Justin Homatas

Student Theses and Dissertations

Depression in college athletics has become a growing concern in recent years. Thus, the current review sough to provide a comprehensive overview of the research conducted up to this point on the subject of depression in college athletics, while also revealing areas in which more research is still needed. The initial search of the research databases produced 729 articles. 26 of the articles met the inclusion criteria and were accepted for the review. The results identified (a) the prevalence rate of depressive symptoms in college athletes, (b) risk factors contributing to the presence of depressive symptoms in college athletes, (c) …

Decisions And How Doctors Make Them: Modeling Multilevel Decision-Making Within Diagnostic Medicine, Michelle S. Kaplan

USF Tampa Graduate Theses and Dissertations

Effective decision-making is critical and necessary for organizational success across a wide range of occupations, situations, and industries. However, decision making, by its nature, is not always a direct process of a single decision leading to a direct outcome. Rather, it can often become a multilevel process whereby one decision’s outcome leads to information that is used in subsequent larger or other types of decisions. The decision-making process then becomes progressively more complex and more difficult to navigate as these decisions compound within one another. Thus, decision-makers must find an appropriate way to approach such decisions. Understanding the multilevel nature …

Managing Incomplete Data In The Patient Discharge Summary To Support Correct Hospital Reimbursements, Fadi Naser Eddin

USF Tampa Graduate Theses and Dissertations

The patient discharge summary is a document that conveys the patient's story to other healthcare practitioners, external users, and, most importantly from a financial perspective, health insurers. A defect or incompleteness in the patient's discharge summary will result in delays in the collection process through denial of the entire or partial reimbursement claim or, in the best-case scenario, delay until the discharge summary issue is resolved. The purpose of this project is to address the issue of the incompleteness of discharge summary from the perspective of healthcare providers, with the goal of understanding, diagnosing, and intervening in the research problem. …

Fighting Mass Diffusion Of Fake News On Social Media, Abdallah Musmar

USF Tampa Graduate Theses and Dissertations

Fake news has been considered one of the most challenging problems in the last few years. The effects of spreading fake news over social media platforms are widely observed across the globe as the depth and velocity of fake news reach far more than real news (Vosoughi et al., 2018). The plan for the following dissertation is to investigate the mass spread of fake news across social media and propose a framework to fight the spread of fake news by mixing preventive methods that could hinder the overall percentage of fake news sharing. We plan to create a study on …

Understanding Nonprofit Boards: An Exploratory Study Of The Governance Practices Of Regional Nonprofits, Susan Ryan Goodman

USF Tampa Graduate Theses and Dissertations

Many researchers have catalogued best practices of board governance. Most of the existing research employed surveys to review compliance with these practices, and the results are highly quantitative as well as self-reported. This study used interviews of board members representing a cross-section of nonprofits to examine conformity with recommended governance best practices and procedures as well as to provide insight into how these practices have changed during their tenure.Semi-structured interviews were conducted with 18 nonprofit board members in the Tampa Bay area. Using the thematic coding approach proposed by Braun and Clark (2006), four themes emerged from the data: Recruiting, …

Engagement And Meaningfulness As Determinants Of Employee Retention: A Longitudinal Case Study, Calvin Williams

USF Tampa Graduate Theses and Dissertations

The lack of financial resources has long challenged government institutions to move employee wages toward the market rate average for hourly and salaried positions. This area of public employment, where motivation other than a pay increase is necessary due to constrained budgets, is not well studied or understood. The primary purpose of this longitudinal case study is to investigate factors that influence Administrative Service employees and increase their level of retention at the University of South Florida (USF), a state funded university. The objective of the case study was to better understand how enhanced psychological meaningfulness, and increased employee engagement …

Exploration Of Post-Merger Integration Meetings, Through A Qualitative Study Of Individuals’ Perceptions, Ruben Cintron

USF Tampa Graduate Theses and Dissertations

In 2020, the United Sates mergers and acquisitions (M&As) had a total value of $1.2 trillion. Organizations engage in M&As for a variety of reasons, such as to gain economies of scale and scope, obtain technologies, enter new markets, or gain competitive advantage by eliminating competitors or combining forces. However, studies indicate that less than half achieve their stated strategic and financial goals. Two factors cited within the M&A literature that contribute to the failure rate are cultural clashes and post-merger integration activities. This three-paper dissertation explores the influence organizational cultures and post-merger integration activity (post-merger meetings) may have on …

Leadership Engagement For Military Hospitals: A Case Study Of The Effects Of Executive Leader Engagement In Military Hospitals That Have Become High Reliability Organizations, Russell Phillips

Dissertations

Purpose: The purpose of this qualitative case study was to explore and explain the leadership strategies that military hospital executive leaders used to engage hospital staff in implementing the six principles of High Reliability Organizations (HROs).

Methodology: A qualitative case study approach was selected for this study. Interviews were conducted with three executive leaders describing their experiences with initiating and managing the change development of HRO. The participants in this study were executive leaders of military hospitals across the Puget Sound Military Health System. All participants had direct experience with the implementation of HRO. Interview transcripts were analyzed and reviewed …

Successful Leadership Through Rapid, Unplanned Change, Robert "Darin" Grimm

USF Tampa Graduate Theses and Dissertations

The studies of leadership and leadership models are voluminous, as is the work onchange within organizations. While scores of information can be found on each of these topics, the combination of the two is less ubiquitous. The grouping of specific leadership models related to corporate changes, be it structural or operational, provides an opportunity for new knowledge. Notably, the literature is scant when the added variable of rapid unplanned change is included in the combination of leadership and change. This study sought to better understand the impact of specific leadership behaviors and the impact on an organization during rapid, unplanned …

Testing The Congruence Of Espousals And Enactments Predicting Team Innovation, Rylan M. Charlton

USF Tampa Graduate Theses and Dissertations

This study employs a social identity perspective (Hogg, 2008) to test whether perceptions of both espoused and enacted values drive team innovation, and tests whether both their level and congruence determine their impact on innovation. This relationship is tested in a multilevel latent polynomial regression model (MLPM) framework (Zyphur, Zammuto, & Zhang, 2016). The study also leverages block variable procedures (e.g., Edwards & Cable, 2009) to model the combined effects of espoused and enacted values, and tests whether these combined effects mediate between leader behavior and team innovation. This represents the first test of Zohar and Hofmann’s (2012) proposition that …

Can Marketing Content Strategies Help Promote Sustainability On Social Media?: Comparing The Effectiveness Of Owned Versus Earned Endorsement, Eilleen R. Plante

Honors College Theses

The importance of sustainability is rising as consumers make more environmentally conscious purchases (Neilson, 2018). Despite the growing demand for sustainable products, there is still a consumer attitude-behavior gap concerning sustainability. Social media has proven to be an effective way to promote sustainability (Saeed, Farooq, & Kersten, 2019), and social media influencers are more effective advertising agents compared to traditional advertising (Araujo, Neijens, & Vliegenthart, 2016). However, the best way to advertise sustainable products through social media-based advertising has not yet been studied. This study examines the different content marketing strategies on social media - owned social media posts and …

The Race To Fifty Feet: An Effort To Determine The Benefits Of Deepening The Mississippi River, Brian Miles

LSU New Orleans Theses and Dissertations

This research examined the benefits and drawbacks of deepening the Lower Mississippi River to fifty feet. It established that the deepening of the Lower Mississippi River will impact not only the local area but also the inland regions that rely on the river systems and lower river ports for product movement. The perspectives of vessel operators, maritime industry experts and charterers are provided to offer insight. The sources for the research include educational literature, maritime research and interviews of industry experts. Based on this research, it is clear that this project will benefit many parties. The beneficiaries will include both …

Factors That Affect Customer Intention To Revisit Green Hotels: The Case Of Abu Dhabi, Abdulaziz Faisal Ali Alremeithi

Dissertations

Given the Abu Dhabi 2008 Estidama sustainability initiative and the Abu Dhabi Economic Vision 2030, hospitality is one of the sectors that can contribute most significantly to the long-term economic growth of Abu Dhabi and have the greatest impact on its environmental and natural resources. The results of this study will enable decision-makers to understand why consumers choose green hotels over conventional hotels. The purpose is to expand existing knowledge by investigating the factors that influence customer intention to revisit green hotels from four perspectives: the self-perspective, the prosocial perspective, the business-to-business marketing perspective, and the consumer-to-consumer marketing perspective. The …

Factors That Affect The Actual Use Of M-Government From The User Perspective: The Case Of Abu Dhabi Government, Sara Saleh Saeed Al Kayyoomi

Dissertations

In recent years, the evolution of information technologies has shown vast growth. The popularity of and demand for mobile smartphones and applications also continue to grow, so governments are developing mobile business models and moving from electronic-government (e-government) to mobile-government (m-government) practices in order to enhance functioning and increase the efficiency and effectiveness of their services. However, there are very few pieces of systematic evidence related to m-government implementation and the level of actual use of m-government applications and services in less developed countries. Therefore, the current study aims to identify factors that affect Abu Dhabi citizens' and residents’ actual …

The Influence Of United Arab Emirates National Culture On Leadership Styles In Higher Education Institutions, Hamsa Saleh Al Ammari

Dissertations

Academic institutions and universities are complicated organizations led by professionals and academics who owe their knowledge and skills to their experience in education and leadership. In a country like the United Arab Emirates (UAE), education leaders who come from different cultural backgrounds practice their daily duties within a context where the local national culture imposes certain assumptions, beliefs, norms, and attitudes on them, thereby controlling their understanding of leadership and shaping their behavior. There has been little academic research into what constitutes the national culture of the UAE, a young, cosmopolitan amalgamation of seven Emirates, viewed internationally as an Arab, …

A Review Of Digital Maturity Models For Shipping Companies, Stephen Kgadi Rakoma

World Maritime University Dissertations

No abstract provided.

Upscaling Jamaica’S Seafarer Supply : Using The Philippines And India As Models, Deron Danario Wilson

World Maritime University Dissertations

No abstract provided.

Sanitation Marketing In Uganda: The Impact Of Gender On Participation And Outcomes, Elizabeth Vicario

USF Tampa Graduate Theses and Dissertations

Uganda aims to reach universal access to basic sanitation under Sustainable Development Goal #6, but achieving this target by 2030 would require doubling the annual rate of progress. Women are disproportionately affected by poor sanitation due to their health needs and risk of facing violence, but they have historically been excluded from sanitation planning. Low household demand and poor service delivery have stalled progress in Uganda. Market-based sanitation (MBS) is a novel method of developing a sanitation market through stimulating demand and supporting a competitive atmosphere for product and service providers. This research studies the sanitation marketing activities implemented by …

Driving Health Care Results With Authenticity, Kindness, And Vulnerability: A New Model Of Authentic Leadership, John D. Couris

USF Tampa Graduate Theses and Dissertations

Current management scholars have defined authentic leadership as consisting of four dimensions: relational transparency, self-awareness, balanced processing, and internalized moral perspective. This research extends the concept of authentic leadership to include kindness and vulnerability. I created two scales to measure kindness and vulnerability within the context of leadership and used them to examine perceptions of authentic leadership and its impact on three organizational outcomes: trust in one’s leader, work engagement, and psychological safety. Using a two-group, pretest-posttest experimental design, 44 Tampa General Hospital managers were either selected to participate in a four-hour authentic leadership training that included instruction on kindness …

The Longitudinal Effects Of A Family And Sleep Supportive Intervention On Service Member Anger And Resilience, Shalene Joyce Allen

Dissertations and Theses

The vast majority of workplace intervention research on employee anger and resilience primarily focuses on individual-level strategies for mitigating employee anger and resilience outcomes in the workplace, with no studies having examined these outcomes with tangible occupational health interventions utilizing organizational-level techniques. Thus, the current study extends the literature on how to provide improvements in employee anger and resilience using higher system and organizational change mechanisms by providing evidence-based support for the effectiveness of a Total Worker Health® intervention, referred to as the Family and Sleep Supportive Intervention Training (FaSST). This approach employs both health protection and health promotion strategies …

Informing Complexity: The Business Case For Managing Digital Twins Of Complex Process Facilities As A Valuable Asset, William Randell Mcnair

USF Tampa Graduate Theses and Dissertations

The Digital Twins of complex facilities, specifically 3D models created during their design, is a potentially valuable information asset. This three- article dissertation explores the business case for firms in the petrochemical process industry to manage throughout the facility lifecycle. A maturity model is provided to illustrate the stages of digital twin evolution and serves as a tool to help communicate each of the five levels of digital twin maturity achievable in various use cases. An industry analysis reviews existing literature and proposes a model to assess informing or insight value of digital twins from three perspectives. Next, an empirical …

Residential Curbside Recycle Context Analysis, Ntchanang Mpafe

USF Tampa Graduate Theses and Dissertations

Curbside recycling as a preferred mode of residential and municipal sustainability goals seems to have an overwhelming acceptance and adoption in the US. About 69.8 million out of 97.3 million (72%) single-family households in the United States have access to curbside recycling services (State of Curbside Recycling Report, 2020). Collectively, the programs divert about nine million tons of recyclables from landfill disposal each year (Cottom, 2019).

For a design that started in the 1980s in the US, its rapid universal adoption seems to have precluded a concerted effort in examining the coproduced nature (Households: service receptors and Municipalities: service providers) …

Attributes And Characteristics Of The Physician-Physician Assistant Organizational Leader Relationship, Victoria S. Louwagie

Graduate Dissertations and Theses

Purpose: The aim of this study was to evaluate and better understand the attributes and characteristics of the influential physician, the dual-roled physician assistant (PA)leader and how this relationship impacts the PA leader and the PA leader-physician relationship. These dual-role PA leaders may possess additional formal job titles and duties while also having direct reports.

Method: We surveyed PA leaders at a large academic medical center and its associated health system. The survey instrument evaluates perceptions, attitudes and characteristics of the PA leader, influential physician, and their relationship.

Results: There were 34/56 PA organizational leaders that responded to the survey …

Assyrian Aesthetics: Recovering The Modern Assyrian Art Of William Daniel (1903-88) And Andre Gvalevich (1911-85), Ryan Nazari

Canterbury Scholars

In response to the lack of scholarly attention to modern Assyrian culture (i.e., mid-20th century to present), this paper creates a conversation between two Assyrian pieces of art––William Daniel’s poem “The Problem” and Andre Gvalevich’s oil painting portrait of William Daniel. In my argument, I show how “The Problem” and the portrait advance themes of loneliness/intimacy based on the aesthetic relationship between the artists and their respective audiences. I first define Peter Balakian’s account of aesthetics in his article “Poetry as Civilization” for my theoretical context. Secondly, I summarize and critique the methodologies of current scholarship that exist on my …