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Articles 1 - 19 of 19
Full-Text Articles in Business
Sas No. 58: Did The Asb Really Listen?, Marshall A. Geiger
Sas No. 58: Did The Asb Really Listen?, Marshall A. Geiger
Accounting Faculty Publications
One thousand-plus letters are a lot of mail. That's how many comments the American Institute of CPAs auditing standards board received when it proposed 10 new standards to help close the expectations gap between what auditors perceive as their responsibility and what the public thinks. Did the ASB really listen to these comment letters before finalizing nine SASs, or did it simply solicit the comments to fulfill the standard-setting, due-process procedures mandated by the AICPA board of directors?
Thrift Competition And Its Impact On Financial Institution Mergers And Acquisitions In The Richmond, Virginia Rma, Kenneth W. Vance
Thrift Competition And Its Impact On Financial Institution Mergers And Acquisitions In The Richmond, Virginia Rma, Kenneth W. Vance
Master's Theses
Commercial banking has been subject to antitrust review for only a few decades. In 1948, the Transamerica Corporation was charged by the Board of Governors of the Federal Reserve System with a violation of Section 7 of the Clayton Act when it acquired controlling interest in several independent banks in California (1). At the time of the acquisitions, the banks in question were in direct competition with one or more oof the banks already controlled by Transamerica Corporation. Moreover, Transamerica Corporation held a major interest in Bank of America. This unique case ignited a fear of probable banking concentration …
Thermador/Waste King Product Quality : A Post-Purchase Evaluation By Customers, David B. Browe
Thermador/Waste King Product Quality : A Post-Purchase Evaluation By Customers, David B. Browe
Master's Theses
Thermador/Waste King manufactures a specialty built-in kitchen appliance line that bases its appeal on styling, innovative features and performance. The appliance market has changed significantly in recent years, both in distribution channels and number and relative strength of competitors. If we are to continue to maintain and develop our niche position, we must maintain an external orientation to our business. We must introduce new product that satisfies the dimensions of quality sought by our customers and insist that the marketers in our distributjon channels offer an augmented product that enhances our efforts. This survey of recent 'customers' perceptions of Thermador/Waste …
Contingent Time Off : An Incentive Approach To Office Productivity Increases, Larry F. Cluff
Contingent Time Off : An Incentive Approach To Office Productivity Increases, Larry F. Cluff
Master's Theses
Productivity gains in a clerical setting on the order of ten to twenty-five percent can be achieved through the use of contingent time off (CTO) incentives. To test this hypothesis, four clerical groups who performed routine repetitive tasks were given productivity goals of 25% over their respective group's average weekly productivity level. If a group achieves the weekly goal before the end of standard 40 hour work-week, the group of employees will be given time off with full pay based upon a specified formula. Results of the study indicate that CTO can result in productivity increases ranging between 13 and …
The Development Of A Material Management Program For Hankins & Johan, Inc., R. M. Johann
The Development Of A Material Management Program For Hankins & Johan, Inc., R. M. Johann
Master's Theses
This research paper was conducted in an effort to develop a better material management program for Hankins and Johann, Inc. Some simple models such as the two bin system, and more sophisticated models, such as manufacturing resources planning (MRP II), were investigated. Although it became apparent that the sophisticated models were currently not necessarily applicable to the Hankins and Johann situation, the research of these models helped to uncover the primary goal of all such models: To maximize the economic use of available resources in the day to day operation of a company. To move Hankins and Johann in this …
Diversification In The Cigarette Industry In The 1980'S, Hector Alonso
Diversification In The Cigarette Industry In The 1980'S, Hector Alonso
Master's Theses
This study is a comparative analysis of the diversification strategies of the six domestic cigarette manufacturers in the 1980' s. It uses financial analysis to look at how the different cigarette manufacturers have invested the cash generated by the tobacco businesses, and how the companies rank in terms of their ability to generate profits and stockholder wealth in non-tobacco businesses.
Evaluation Of A Computer Simulation Of The Radiant Heat Curing Process For Primary Urd Electrical Cable, Grover L. Stell
Evaluation Of A Computer Simulation Of The Radiant Heat Curing Process For Primary Urd Electrical Cable, Grover L. Stell
Master's Theses
It is the intent of this paper to compare the predictions of an in-house developed computer model, of the radiant heat curing process for plastic insulated electrical cable, with data gathered both from trials in a pilot facility and from actual production in a full scale manufacturing plant. First, background explanations of the product and the manufacturing process are given. Then the thermodynamic and chemical basis of the computer model are discussed in some detail. The model predictions of product temperatures during processing are then compared to the results obtained during trials at the pilot facility. Next, degree of cure …
Sovran Financial Corporation Competitive Analysis, Don Kierson
Sovran Financial Corporation Competitive Analysis, Don Kierson
Master's Theses
Competitive theories attempt to describe, analyze, rationalize and predict behaviors when two or more people want the same thing. Competition appears to come naturally to humans. We have evolved over vast number of generations in response to changes in our environment. Our early struggle for existence led to a highly developed tendency toward aggressive behavior. The process of natural selection depended on this trait to ensure that the strongest members of our species flourished. If unchecked, however, aggression would have eventually destroyed mankind. V.C. Wynne-Edwards29 theorized that societies of higher animals have developed "conventional competitions" which encourage aggression while …
Selection-Bias Correction In An Evaluation Of The Vocational Rehabilitation Program, David H. Dean, Robert C. Dolan
Selection-Bias Correction In An Evaluation Of The Vocational Rehabilitation Program, David H. Dean, Robert C. Dolan
Robins School of Business White Paper Series, 1980-2022
The article applies a "fixed-effect" methodology to evaluate the training impacts of the Vocational Rehabilitation program. Two central issues are identification of an acceptable comparison group and adjusting for sources of selection-bias. The use of program dropouts as a comparison group is examined with a modified Hausman test. The results suggest spending on VR may be ore cost-effective in view of the high public cost of serving the disabled in a full dependency mode. These estimates of VR training impacts are compared with the performance of CETA, a public program serving the non-disabled which has been examined extensively using the …
401-K Payout: Lump Sum Distribution Or Ira Rollover, G. Richard Deved, Robert W. Phillips
401-K Payout: Lump Sum Distribution Or Ira Rollover, G. Richard Deved, Robert W. Phillips
Robins School of Business White Paper Series, 1980-2022
Significant sums of money are being accumulated on a taxed deferred basis in 401-K retirement accounts. Those individuals with large amounts of money in these thrift accounts generally must decide whether to take a lump sum distribution upon retirement and pay taxes on a five year or ten year averaging basis or roll the distribution over into an Individual Retirement Account (IRA). A person born before January 1, 1936 can choose between five year and ten year averaging methods; while a person born later cannot use the ten year average method. Five year or ten year averaging can only be …
An Update On Opec Behavior: Cartel Stability Under Falling Prices, Clifton T. Jones
An Update On Opec Behavior: Cartel Stability Under Falling Prices, Clifton T. Jones
Robins School of Business White Paper Series, 1980-2022
Griffin's widely cited study of OPEC behavior first tested the empirical validity of several alternative hypotheses that have been put forth to explain the motivations and market power of the OPEC member nations. Although the sample period considered by Griffin contains both upward and downward price fluctuations, the overall trend and dominant expectation among oil producers and consumers over that period was one of the steadily rising real oil prices both in the near and far term. Thus, the observed production behavior by both OPEC and non-OPEC producers over this period should have reflected this relatively optimistic (from the producers' …
Modeling The Bottleneck Process In Electrical Cable Production, Lewis A. Litteral, Grover L. Stell
Modeling The Bottleneck Process In Electrical Cable Production, Lewis A. Litteral, Grover L. Stell
Robins School of Business White Paper Series, 1980-2022
This paper addresses the problem of using simulation to model the radiant heat curing process of electrical cable production. The production process for underground residential distribution cable is presented and a simulation model of the bottleneck process is discussed.
Assessing Intended Employee Behavior In Exit Interviews: Attitudinal And Status Effects, Robert A. Giacalone, Ron A. Dibattista, David Duhon
Assessing Intended Employee Behavior In Exit Interviews: Attitudinal And Status Effects, Robert A. Giacalone, Ron A. Dibattista, David Duhon
Robins School of Business White Paper Series, 1980-2022
In order to assess the effects that attitudes toward particular aspects of work life and status (management vs . non-management) might have on the intended willingness to discuss issues during exit interviews, managerial and non-managerial workers were asked to evaluate their attitudes toward particular aspects of work life, as well as their willingness to discuss these issues during an exit interview. Results showed that status alone did not affect willingness to discuss issues, but that attitudes and status had an interactive effect on willingness.
The Comparative Effectiveness Of Impression Management Tactics On The Recommendation Of Grievant Punishment: An Exploratory Investigation, Robert A. Giacalone, Hinda Greyser Pollard
The Comparative Effectiveness Of Impression Management Tactics On The Recommendation Of Grievant Punishment: An Exploratory Investigation, Robert A. Giacalone, Hinda Greyser Pollard
Robins School of Business White Paper Series, 1980-2022
They study applied the literatures on extra-legal variables and self-presentation toward an understanding of judgment biases in arbitration. Subjects were provided with a written case of a grievance over the firing of an employee for drinking on the job. The extra-legal variable of previous record was manipulated by providing subjects with a case in which the grievant had previously been drinking on the job or had never done so before. This was crossed with the manipulation of the impression management variable in which the subjects read either the grievant's use of tactics known as an account or an apology. …
A Performance Model For Staff Auditors In An Internal Audit Environment, Joseph M. Larkin, James A. Schweikart
A Performance Model For Staff Auditors In An Internal Audit Environment, Joseph M. Larkin, James A. Schweikart
Robins School of Business White Paper Series, 1980-2022
Labor turnover, especially at the staff level, is a pervasive problem throughout the accounting environment. The related costs can be substantial to the organization. While turnover is not necessarily dysfunctional, managing it is crucial to the success of organizations. Much of this turnover is due to unsuccessful performance of auditors. This study empirically examined selected variables of staff members in the internal audit environment in an attempt to associate them with successful auditor performance. The results showed that motivation to perform and job satisfaction were most strongly related to successful performance.
Discussion Willingness In The Exit Interview: A Role-Play Field Investigation, Robert A. Giacalone
Discussion Willingness In The Exit Interview: A Role-Play Field Investigation, Robert A. Giacalone
Robins School of Business White Paper Series, 1980-2022
The study sought to determine the effect of feelings on willingness to discuss issues during exit interviews. Using a role play methodology, subjects were asked to role play either positive or negative feelings toward their company. They were then asked to role play how willing they would be to discuss particular work-related issues. Results show that while diverging feelings toward the company yield few differences in willingness to discuss issues, differing feelings toward the interviewer yielded greater willingness to discuss issues. Additionally, it was found that on a number of issues, greatest willingness to discuss was evident when there was …
An Assessment Of The Impact Of Thrifts On Commercial Bank Competition In The Richmond, Virginia, R.M.A., J. Patrick Raines, Kenneth W. Vance
An Assessment Of The Impact Of Thrifts On Commercial Bank Competition In The Richmond, Virginia, R.M.A., J. Patrick Raines, Kenneth W. Vance
Robins School of Business White Paper Series, 1980-2022
“Yes Virginia, there is trouble in the Savings and Loan Industry.” Depending upon who one believes, the cost of restructuring and creating a vital thrift industry will be between $50 billion and $100 billion. Nevertheless, political concerns virtually guarantee that the industry which has helped make the American dream a reality will be nurtured (force fed if necessary) back to good health. As the savings and loan industry is rehabilitated, bankers can be expected to increasingly assert that thrift institutions represent a major factor in their markets. Both Federal and State bank regulators will be called upon to place more …
A Performance Model For Staff Auditors In An Internal Audit Environment, Joseph M. Larkin, James A. Schweikart
A Performance Model For Staff Auditors In An Internal Audit Environment, Joseph M. Larkin, James A. Schweikart
Robins School of Business White Paper Series, 1980-2022
Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development and retention of auditors. This study attempted to ascertain salient characteristics of individuals which may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results show that individual levels of job satisfaction and motivation are most closely associated with performance. The results also show that other variables may have the potential to be associated with performance.
Optimal Selection With Holding, John S. Rose
Optimal Selection With Holding, John S. Rose
Robins School of Business White Paper Series, 1980-2022
The arrival times of what we shall call offers constitute a Poisson process. The value of any offer is a nonnegative random variable with known distribution. At an arrival epoch, we may select, reject, or hold the offer. Rejected offers may not be recalled, but an offer on hold is available for future consideration. However, cost accrues during the holding period. We seek a holding and selection strategy that maximizes the expected value of the offer selected less holding costs. The discrete time version of the problem is also considered.