Business Commons^™

Work, Family, And Community In A Triciprocal Relationship: An Exploratory Study Of Enrichment, Cindy L. Crowder

Doctoral Dissertations

The purpose of this study was to expand the field of work-life literature through the introduction of triciprocal enrichment model that examines work-, family-, and community-related support antecedents and satisfaction variables. The main objectives were to incorporate the concept of enrichment and the domain of community into the work-life research providing a more accurate portrayal of the myriad of ways that all three domains interact and affect one another.

Data from 202 respondents were collected, including information on their level of community involvement, their level of enrichment within work, family, and community, their satisfaction on the job, with their family, …

The Generalized Dea Model Of Fundamental Analysis Of Public Firms, With Application To Portfolio Selection, Xin Zhang

Doctoral Dissertations

Fundamental analysis is an approach for evaluating a public firm for its investmentworthiness by looking at its business at the basic or fundamental financial level. The focus of this thesis is on utilizing financial statement data and a new generalization of the Data Envelopment Analysis, termed the GDEA model, to determine a relative financial strength (RFS) indicator that represents the underlying business strength of a firm. This approach is based on maximizing a correlation metric between GDEA-based score of financial strength and stock price performance. The correlation maximization problem is a difficult binary nonlinear optimization that requires iterative re-configuration of …

Algorithms For Multi-Sample Cluster Analysis, Fahad Almutairi

Doctoral Dissertations

In this study, we develop algorithms to solve the Multi-Sample Cluster Analysis (MSCA) problem. This problem arises when we have multiple samples and we need to find the statistical model that best fits the cluster structure of these samples. One important area among others in which our algorithms can be used is international market segmentation. In this area, samples about customers’preferences and characteristics are collected from di¤erent regions in the market. The goal in this case is to join the regions with similar customers’characteristics in clusters (segments).

We develop branch and bound algorithms and a genetic algorithm. In these algorithms, …

Supply Chain Leadership, Charles Clifford Defee

Doctoral Dissertations

The complexity found in supply chains draws on the combined capabilities of multiple firms. Success in this environment requires the coordinated efforts of both a supply chain leader organization, and one or more supply chain follower organizations. Supply chain leadership has traditionally been ascribed to the most powerful, dominant organization in the supply chain. The theory of supply chain leadership presented in this dissertation redefines leadership in the supply chain context as a relationship between leader and followers described by the behaviors exhibited through each organization’s actions. The theoretical model was developed from literature in the leadership, logistics, and strategic …

Approximation Methods For The Standard Deviation Of Flow Times In The G/G/S Queue, Xiaofeng Zhao

Doctoral Dissertations

We provide approximation methods for the standard deviation of flow time in system for a general multi-server queue with infinite waiting capacity (G / G / s ). The approximations require only the mean and standard deviation or the coefficient of variation of the inter-arrival and service time distributions, and the number of servers.

These approximations are simple enough to be implemented in manual or spreadsheet calculations, but in comparisons to Monte Carlo simulations have proven to give good approximations (within ±10%) for cases in which the coefficients of variation for the interarrival and service times are between 0 …

Model Selection Techniques For Kernel-Based Regression Analysis Using Information Complexity Measure And Genetic Algorithms, Rui Zhang

Doctoral Dissertations

In statistical modeling, an overparameterized model leads to poor generalization on unseen data points. This issue requires a model selection technique that appropriately chooses the form, the parameters of the proposed model and the independent variables retained for the modeling. Model selection is particularly important for linear and nonlinear statistical models, which can be easily overfitted.

Recently, support vector machines (SVMs), also known as kernel-based methods, have drawn much attention as the next generation of nonlinear modeling techniques. The model selection issues for SVMs include the selection of the kernel, the corresponding parameters and the optimal subset of independent variables. …

Measuring The Impact Of Workplace Design On Training Transfer Relative To Other Organizational Factors, Terron L. Hillsman

Doctoral Dissertations

This ethnographic research extends the findings of an earlier study examining the impact of workplace design on training transfer. The study triangulates data and methods of inquiry through field observation, archival records, interviews, and a survey that was developed from the interview responses. Linking the earlier, more qualitative data and analysis with the latter, more quantitative data and analysis helped to extend several theoretical considerations. Purposeful sampling was used to identify participants who held nonacademic supervisory positions at a major land grant university. Participants had attended a performance review workshop and had been applying the learned skills for at least …

Robust And Misspecification Resistant Model Selection In Regression Models With Information Complexity And Genetic Algorithms, Yan Liu

Doctoral Dissertations

In this dissertation, we develop novel computationally effiient model subset selection methods for multiple and multivariate linear regression models which are both robust and misspecification resistant. Our approach is to use a three-way hybrid method which employs the information theoretic measure of complexity (ICOMP) computed on robust M-estimators as model subset selection criteria, integrated with genetic algorithms (GA) as the subset model searching engine.

Despite the rich literature on the robust estimation techniques, bridging the theoretical and applied aspects related to robust model subset selection has been somewhat neglected. A few information criteria in the multiple regression literature are robust. …

A Computer-Based Simulation Investigation Of Environment-Strategy Fit For Risk Management In Global Supply Chains, Ila Manuj

Doctoral Dissertations

The purpose of this dissertation is to examine the phenomenon of risk management in global supply chains. Drawing from logistics, supply chain management, operations management, economics, international business, and strategy literatures and a qualitative study, a comprehensive conceptual model of environment-strategy fit for risk management in global supply chains was developed. External environmental conditions comprising of supply and demand risks, four risk management strategies, namely hedging, assuming, postponement, and speculation, and a moderator in the form of a port disruption were chosen for further investigation. The model was quantitatively tested using a simulation.

The findings from this dissertation study reflect …

Internet Usage And State Sales Tax Competition, Mary E. Howard

Doctoral Dissertations

This paper examines the influence of increasing access to the Internet and increasing online purchasing on sales tax competition among the states. Prior research indicates that the tax rates set by a state’s geographical neighbors influence the tax rate set by the home state. As consumers gain access to the Internet and begin to participate in online shopping, their opportunity cost to participate in cross-border shopping decreases and their “mobility” may increase due to the ease of purchasing from vendors lacking nexus in the consumer’s home state. Thus, states may begin to respond less to the sales tax changes of …

Strategic Alliances By Financial Services Firms, Hua Wang

Doctoral Dissertations

The importance of strategic alliances in the financial services industry is increasing; however, research focusing on strategic alliances is limited. In this dissertation, I intend to enhance the existing literature by examining the effect of strategic alliances on the value of financial services firms and the level of cooperation between partner firms involved in strategic alliances. The specific objectives of the dissertation are to examine the market reaction to strategic alliance announcements, to examine the preand post-announcement long-run abnormal stock performance and operating performance for the participants of strategic alliances, and to examine joint ventures and mergers and acquisitions after …

An Empirical Assessment Of Party Capability Theory In Federal Tax Cases, Ying Wang

Doctoral Dissertations

Party Capability Theory hypothesizes that parties with greater resources, usually "repeat players," fare better in the judicial system and are better able to influence legal changes than "one shotters." The theory also points out that "parties who have lawyers do better." The theory has become most influential since its publication and has been tested by several studies. However, its importance has not been addressed in the accounting academic arena.

The intent of this inquiry is to generalize Party Capability Theory to federal tax cases. The research sample consists of 1,010 trial court cases, 744 federal appellate court cases, and 29 …

An Application Of The Means-End Theory: Measurement Of Delivery And Consumption Of An Educational Service, Melek Meral Anıtsal

Doctoral Dissertations

Gaining competitive advantage in today’s fragmented markets is a powerful incentive for marketers to create superior customer value to. Multiple research streams were carried out to understand the meaning of customer value and determine the most effective ways to provide it. A review of the extant literature revealed that these research streams fall into in four different categories, namely cultural values of the customer, customer value as a trade off, customer value as a process, and customer value as an experience. This dissertation research focuses on the third path, which uses means-end theory to understand customer value by exploring the …

Exploring The Role Of Customer Value Change And Relationship Adaptation In Global Business Services, Christopher P. Blocker

Doctoral Dissertations

Global business executives recently highlight the importance of understanding the sources of value creation for customers around the world. Beyond a push to better grasp what customers currently value, firms interact with dynamic customers whose needs do not stand still. In response, managers are searching for innovative ways to sense ongoing changes in customers’ desires and effectively adapt their company’s value propositions. Yet, an extensive research review suggests there is little, if any, evidence that managers can rely on to understand how business customers are changing what they value across global markets – or what these changes mean for fostering …

Shopping While Black: Perceptions Of Discrimination In Retail Settings, Edith F. Davidson

Doctoral Dissertations

The purpose of this dissertation research was to understand perceptions of discrimination as experienced by African American women in retail settings. Because the emphasis here was on understanding the phenomenon from the target’s perspective, an existential phenomenological approach was used. Existential phenomenology “seeks to explicate the essence, structure or form of both human experience and human behavior as revealed through essentially descriptive techniques including disciplined reflection” (Valle, King and Halling 1989, pg. 6). In-depth interviews were conducted with African American women who believed they’d received negative treatment because of their race in a retail setting. The analysis provided a rich …

Conditional Conservatism In Accounting: New Measures And Test Of Determinants Of The Asymmetric Timeliness In The Recognition Of Good And Bad News In Reported Earnings, Giorgio Gotti

Doctoral Dissertations

Accounting standards mandate different, more conservative, rules for the recognition of unrealized gains than unrealized losses in reported earnings. Conditional conservatism, defined as asymmetric timeliness in the recognition of unrealized losses vs. gains in reported earnings has, since its origins, been a peculiar characteristic of the accounting system. Understanding conservatism’s role, its determinants, and its variations across firms is important for interpreting the nature, purposes, and valuation implications of accounting. Basu (1995; 1997) proposed a model to detect accounting conditional conservatism and provided empirical evidence that bad news is recognized more quickly than good news in earnings for a sample …

Risk Management In The Post-Sox Era: Do Audit Firms Effectively Retain Clients, Carl Hollingsworth

Doctoral Dissertations

Since the initial disclosure of accounting irregularities at Enron in late 2001, the landscape of public company audits has undergone substantial change. These changes include the conviction of Arthur Andersen in June of 2002 and the enactment of the Sarbanes-Oxley Act of 2002. These two changes have had a significant impact on the amount of work required to issue an audit report and the number of clients that can be serviced by the remaining Big Four audit firms. While the existing literature provides us some insight on how audit firms make client acceptance/continuance decisions, almost all this literature predates SOX. …

The Effect Of U.S. Gaap Compliance On Non-U.S. Firms’ Cross-Listing Decisions, Listing Choices And Their Valuations, Jing Lin

Doctoral Dissertations

This paper examines whether complying with U.S. GAAP impacts non-U.S. firms’ cross-listing decisions and listing choices. The capital market consequence of U.S. GAAP compliance is also evaluated. Using two constructs (reconciliation and disclosure) established at the firm level to proxy for foreign firms’ U.S. GAAP compliance costs, I find that complying with U.S. financial reporting requirements is a significant cost factor when non-U.S. firms consider whether they should issue or list their shares in the U.S. This finding is consistent with previous survey or case studies which recognize that complying with U.S. GAAP is an important consideration when foreign firms …