Business Commons^™

The Incredible Shrinking System: Juvenile Detention Capacity Decisions In New York State, Jennifer Whitehead

MPA Capstone Projects 2006 - 2015

AS local and state government increasingly loo to cut costs, save money, and explore service alternatives, juvenile detention bed capacity has decreased dramatically in New York State over the past few years. Concerned about the impact this reduction is having on youth, families and communities, the Juvenile Detention Association of New York State has begun to confront the issue of detention capacity management. In order to better understand capacity changes, this study investigates the capacity decision-making process at the agency level. Building on the conceptual foundation established by existing literature on nonprofit-government relations and nonprofit advocacy, I identify factors that …

Minimum Profitability Ruling A Boon Or Bane? Some Lessons From China, Knowledge@Smu

Knowledge@SMU

China’s Securities Regulatory Commission (CSRC) stands out in its approach to tighten restrictions for listed companies wanting to initiate rights issues or seasoned equity offerings (SEOs). The country’s experience, relevant to other emerging markets, is the subject of a research paper published recently in the International Journal of Accounting, co-authored by Kevin C.W. Chen, accounting professor at the Hong Kong University of Science and Technology and Singapore Management University accounting professor Jiwei Wang. --------------------------------------------------------------------------------

Perceptions Of Age Discrimination, Organizational Justice, And Employee Attitudes On Intentions To Leave In The Engineering Industry, Courtney L. Bibby

Graduate Student Dissertations, Theses, Capstones, and Portfolios

The U.S. Department of Labor, Bureau of Labor Statistics (2006) reported that the annual turnover rate for employees of U.S. firms rose to 41% in 2005. Employee intentions to leave among young adults are a concern in many industries where the demand for skilled employees begins to exceed the supply. This is especially true in the engineering industry, because talented and knowledgeable employees are difficult to replace.

Employee turnover represents a practical dilemma for many businesses due to the loss of qualified personnel and additional recruitment and training costs. Although little is known about employee turnover intention within the engineering …

Differentiating Knowledge Processes In Organisational Learning: A Case Of ‘Two Solitudes’, Siu Loon Hoe, Steven L. Mcshane

Research Collection School Of Computing and Information Systems

The fields of organizational behaviour (OB)/strategy and marketing have taken different paths over the past two decades to understanding organisational learning. OB/strategy has been pre-occupied with theory development and case study illustrations, whereas marketing research has taken a highly quantitative path. Although relying on essentially the same foundation theory, these two solitudes have had minimal cross-fertilisation. Furthermore, both fields tend to blur or usually ignore the distinction between structural and informal knowledge processes. The marketing literature, in particular, relies on the MARKOR scale, which measures structural knowledge processes. Informal knowledge acquisition and dissemination processes are almost completely ignored. The purpose …

Female Sport Role Models: A Content Analysis Of Espn.Com, Michelle Lou Redmond

Human Movement Studies & Special Education Theses & Dissertations

Opportunities for girls to participate in sports are growing by the minute. However, adolescent girls are dropping out from participating in athletics with many possible explanations. One explanation is the limited and sometimes controversial media attention female athletes receive. How are girls to know there is a sporting world out there for them if they are unable to see positive female athletic role models to emulate?

This study investigated ESPN.com to discover the trends of college basketball reporting during the 2007 NCAA Men's and Women's basketball tournaments. A content analysis was performed on ESPN .com to see if the media …

Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows And Earnings?, Steven Francis Orpurt, Yoonseok Zang

Research Collection School Of Accountancy

Motivated by recent FASB, IASB and CFA Institute comments, we extend the scant literature on direct method cash flow disclosures by exploring their predictive ability. A primary stated purpose of the direct method is to better forecast future operating performance. To test this purpose, we use a FERC (future ERC) methodology, finding that firms voluntarily producing direct method statements reflect more information about future earnings in their current stock returns than other firms. Supporting our FERC analysis, we document that substantial articulation errors exist when direct method cash flow components are estimated from either indirect method cash flow statements or …

Product Complexity: A Definition And Impacts On Operations, Mark A. Jacobs

MIS/OM/DS Faculty Publications

The difficulty for organizations arises because neither complexity nor its impacts on performance are well understood (Fisher & Ittner, 1999b). The mechanisms through which it affects cost, quality, delivery, and flexibility need to be explained (Ramdas, 2003). However, this cannot happen until complexity can be explained theoretically. But, to build theory there must first be a common understanding about the construct of interest (Wacker, 2004). Only then can researchers operationalize it and search for meaningful relationships. In light of this, I develop a definition of complexity below. A sampling of the operations management literature is then presented within the context …

Ict And Innovation Processes In Small Italian Logistics Companies, Edward Sweeney

Conference papers

No abstract provided.

Professional Product Review Vol. 2 No. 4, American Dental Association, Council On Scientific Affairs

Professional Product Review

A user-friendly newsletter from the ADA Council on Scientific Affairs offering scientifically sound, unbiased, and clinically relevant information to member dentists about professional dental products tested by the ADA. This collection is historical and may not reflect current standards. For up-to-date information contact the ADA.

Open Innovation And Strategy, Henry W. Chesbrough, Melissa M. Appleyard

Business Faculty Publications and Presentations

The article discusses a process of business innovation known as open innovation and its relation to traditional business strategy. The competitive strategy developed by Michael Porter emphasized rivalry, buyer power, and barriers to entry as forces that could enhance a producer's surplus. The authors discuss the impact of the Porterian value chain, the processes of production through to the consumer, on subsequent business practices. However, this theory does not account for external sources of value to a company, such as innovation communities, volunteer contributors and surrounding networks, including social networking web sites, open source software and the Wiki model of …

Journal Article: Trendsetters (Executive Women): Solid Foundation, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

No abstract provided.

Betty Vinson, Cynthia Cooper, And Moral Courage: A Case Study In Accounting Ethics At Worldcom, Jeff Barnes, David Christensen, David Rees

Mountain Plains Journal of Business and Technology

In this case study you will read about the ethical pressure faced by Betty Vinson and Cythia Cooper as they each balanced conflicting loyalties between family, employer, and profession. Betty first balked then caved to the pressure and ruined her career; Cynthia did not cave and was named one of three “Persons of the Year” by Time Magazine in 2002 for her moral courage at WorldCom (Lacayo and Ripley 2002).

Securi-Tronics And Competitive Intelligence, Herbert Snyder

Mountain Plains Journal of Business and Technology

Securi-Tronics has been in the business of security consultants and manufacturers of alarm systems for over fifty years. During that time the company has acquired a successful working relationship with a number of large private corporations as well as a number of government agencies. During the last 18 months, however, the firm has lost 4 of its long-standing corporate clients to other companies. In addition, it has been consistently under-bid in its last six government contracts.In the words of Securi-Tronics CEO, "The winning bids were only about $3,000 -$5,000 less than ours. That's the absolute minimum cut-off point for most …

Identifying Strategies That Encourage Resolve To Exhibit Moral Courage, Jeff Barnes, David Christensen, David Rees

Mountain Plains Journal of Business and Technology

Recent highly-publicized business scandals involving accounting ethical failures have encouraged research and recommendations to teach business ethics throughout the business curriculum. Research studies provide evidence that increasing moral sensitivity and judgment is possible over short periods of moral instruction, however, having higher moral sensitivity and judgment does not guarantee that moral courage will be displayed under duress. This study identifies personal moral courage intention strategies to support morally courageous acts.

Hispanic Population And Its Economic Impacts, Kalyan Chakraborty

Mountain Plains Journal of Business and Technology

The purpose of this study is to quantify the monetary impact of the expenditures of the Hispanic households and their guests and visitors on the local economy. This study applied input-output procedures and estimated output, income, and employment impacts of the Hispanic expenditure on the local economy of the Emporia area, Kansas. The Emporia area is defined in this study as a seven-county region consisting of Chase, Coffey, Greenwood, Lyon, Morris, Osage, and Wabaunsee counties and together they constitute 27 percent of the Hispanic population in the area. The multiplier impact of $38 million direct expenditure by the local Hispanic …

The “Big Three” Of The Auto Industry: Analyzing And Predicting Performance, Robert M. Hull, Nicholas Avey

Mountain Plains Journal of Business and Technology

This paper analyzes the financial performance of three leading automobile manufacturers (referred to as the “Big Three”). The analysis incorporates the use of (1) traditional and newer financial ratio methods and (2)prominent finance websites. The end result of the analysis is to assess the future profitability of the “Big Three.”From a pedagogical standpoint, the paper offers instructors a skill that will enable them to impart knowledge of an analytical technique for evaluating firm performance. This technique can be used by business students and practitioners alike. As a byproduct, this paper includes a class exercise that goes beyond just the “X’s …

The Enemy Within: A Commentary On The Exploding Problem Of Employee Theft, Kenneth W. Hollman, Robert D. Hayes, James R. Mahurin

Mountain Plains Journal of Business and Technology

Few companies recognize the big bite that thefts, both large and small, take out of their profit margin. It is estimated that theft in some form absorbs 5 percent of all business revenues, which translates into about $652 billion in losses per year. Small businesses take a disproportionate share of the hit. The purpose of this paper is to highlight the rapidly expanding scope of the employee theft problem and to suggest common sense Risk Management techniques that companies can use to prevent losses and to reduce the damages from those that occur. In many cases, the loss control measures …

The Readability Of Instructions For Income Taxation In The Western States, Frank F. Urbancic, Ko Hsu

Mountain Plains Journal of Business and Technology

The taxation of individual income represents an important revenue source for many states. The taxes are determined by a self-assessed tax system from information that is the declaration of the taxpayer in an annual return. State taxation agencies facilitate compliance by furnishing individuals with the necessary forms and instruction materials needed to prepare the self-assessed tax return. This study reports on a readability assessment of the income tax instructions for states in the West. The results find improvements in the readability averages for tax instructions between 1990 and 2005, but in absolute terms the instructions for Western states are difficult …

Easy Ways To Use Universal Design In Business Courses, Bruce R. Gaumnitz, Carol B. Gaumnitz

Mountain Plains Journal of Business and Technology

The universal design for learning is an approach to designing curriculum and instruction to serve the needs of all students, including those with disabilities. The nine principles of universal design for learning are presented along with examples of course design, instructional materials, or teaching methods for business courses. Many of the examples are simple, easy changes for instructors that can make courses more flexible, inclusive, and accessible.

Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante

Mountain Plains Journal of Business and Technology

Many accounting students have difficulty with variance analysis. At least part of this difficulty may be caused by the typical presentation of variances in cost/managerial accounting textbooks. Some textbook coverage is disjointed, with brief coverage of flexible budget variances just prior to discussion of manufacturing costs variances. Then, in a much later chapter, sales-variance analysis is covered with little or no reference to the earlier coverage of flexible budget variances. Discussion of input mix and yield variances may be presented in appendices, if covered at all. In addition to disjointed presentations, textbook coverage of variances is often heavily formula driven …

Integrating Institutional And Neoclassical Economics Using Game Theory, Dan Friesner, Dan Axelsen

Mountain Plains Journal of Business and Technology

We contend that economics is in need of a new paradigm. When taught in the traditional neoclassical construct, economics is not appealing to many students, particularly those taking economics to satisfy general education requirements. This, in turn, may explain why economic literacy in the U.S. is trending downward. Our approach uses game theory to teach economics by juxtaposing neoclassical and institutional economic paradigms so that students not only better understand the neoclassical model, but also are exposed to alternative approaches in economics. To better understand neoclassical models, we incorporate three institutional criticisms of neoclassical economics: (1) the assumption that all …

Positive Organizational Behavior In The Workplace: The Impact Of Hope, Optimism, And Resilience, Carolyn M. Youssef, Fred Luthans

Department of Management: Faculty Publications

Drawing from the foundation of positive psychology and the recently emerging positive organizational behavior, two studies (N = 1,032 and N = 232) test hypotheses on the impact that the selected positive psychological resource capacities of hope, optimism, and resilience have on desired work-related employee outcomes. These outcomes include performance (self-reported in Study 1 and organizational performance appraisals in Study 2), job satisfaction, work happiness, and organizational commitment. The findings generally support that employees’ positive psychological resource capacities relate to, and contribute unique variance to, the outcomes. However, hope, and, to a lesser extent, optimism and resilience, do differentially contribute …

Science, Technology And Skills, Philip Pardey, Jennifer James, Julian Alston, Stanley Wood, Bonwoo Koo, Eran Binenbaum, Terrance Hurley, Paul Glewwe

Agribusiness

The invention of agriculture that occurred around 10,000 years ago heralded a shift from nomadic hunting and gathering to more managed forms of food, feed and fibre production. The domestication of crops initially involved the saving of seed from one season for planting in subsequent years. Later, farmers purposefully selected crop varieties and so in practice began matching and, by repeated selection over many years, adapting crop genetics to the environment in which the crop was grown. From its inception, enhancing G x E (i.e., gene by environment) interactions was an intrinsic, if not defining, feature of agriculture.

Essays On Risk And Incentives, Russell Engel

WCBT Faculty Publications

I use economic experiments to investigate individual behavior under uncertainty. The first essay examines the consistency of risk preferences over two institutions. The two institutions I use are the first price sealed bid auction and a Holt-Laury lottery. There is some controversy as to whether or not observed overbidding in first price auction is actually caused by risk aversion or simply consistent with it. Behavior in the Holt-Laury lottery being caused by risk aversion is not in dispute. By having the same subjects participate in both institutions, I show that subjects.risk preferences in the lottery are consistent with subjects' risk …

Fostering Entrepreneurship: Developing A Risk-Taking Culture In Singapore, Balbir B. Bhasin

WCBT Faculty Publications

About 10 years ago the Singapore Government realized that entrepreneurial spirit was lacking in its general population. These conclusions were confirmed by an empirical survey, the Global Entrepreneurship Monitor (GEM), an annual assessment of the national level of entrepreneurial activity. The paternalistic and authoritative approach of the government contributed to the general population's averseness to participating in risk-oriented ventures. Removing impediments to entrepreneurship is a key challenge for the government and the business sector if the island republic is to maintain its national competitiveness. This article explores the various initiatives taken by the government to stimulate risk-taking and attempts to …

The Business Of Christianity: The Growing Market For Everything Christian, Peter A. Maresco

WCBT Faculty Publications

In 2008, McFarland Publishers, Inc. of Jefferson, North Carolina is scheduled to publish my book: The Business of Christianity: The Growing Market for Everything Christian. The premise of this book is to elaborate in some detail how entrepreneurs are marketing products and services to the Christian consumer that have never been marketed before. Before going into what these products and services are, I should point out that these markets have always existed. The difference is, however, that with the attention given to, Evangelism, the religious right and the growth of mega-churches, those with memberships in excess of 2,000, businessmen and …

Financial Management: Social Agency, Social Enterprise And Social Economy, Roger A. Lohmann, Nancy Lohmann

Faculty & Staff Scholarship

There has been a quiet revolution in financial management practice in social agencies in recent decades, symbolized by the transition from fund to enterprise accounting and increasing recognition of the ‘third sector’ of the social economy. The traditional voluntary agency model of donations has been joined by grants, performance contracts, ‘managed care’ and an array of other options, and traditional voluntary agency based and public agency practice now exist alongside corporate for profit service delivery and various forms of private practice. Social enterprise and entrepreneurship are a common theme in all this diversity, as social agencies must aggressively seek out …

Interest Rates In The Sub-Prime Mortgage Market, Souphala Chomsisengphet, Anthony Pennington-Cross

Finance Faculty Research and Publications

No abstract provided.

Abusive Supervision, Upward Maintenance Communication, And Subordinates' Psychological Distress, Bennett J. Tepper, Sherry E. Moss, Daniel E. Lockhart, Jon C. Carr

Faculty Publications

This study reanalyzes data from Tepper's (2000) two-wave study regarding the effects of subordinates' perceptions of supervisory abuse to assess previously unexamined relationships. As predicted, we found that subordinates who more rather than less strongly perceived that they had been abused by supervisors tended to use regulative maintenance tactics with higher frequency. Further, the positive relationship between abusive supervision and subordinates' psychological distress was exacerbated by subordinates' use of regulative maintenance communications, and that relationship was reduced by subordinates' use of direct maintenance communication. Theoretical and practical implications are discussed.

An Assessment Of Factors Affecting Fleet Fuel Performance, Carlo D. Smith, John L. Kent, Cory J. Roberts

All Faculty Scholarship for the College of Business

Improving fuel performance in all modes of transportation is becoming more important as fuel prices increase and concerns over environmental issues rise. This is particularly relevant in the class 8 motor carrier sector which accounts for the majority of fuel consumption among all classes of motor freight movement. The present study evaluated the extent that existing technologies, systems and policies designed to improve fuel efficiency have been and are expected to be adopted by current class 8 fleets. Results suggest that while many of the efforts of suppliers to the industry are focused on new technologies, there remains an opportunity …