Business Commons^™

Role Engagement In Co-Operative Organizations: A Relational Framework For Understanding Board Commitment, Brian L. Newton

Student Scholarship

How board and chief executive officers (CEOs) engage to govern nonprofit organizations is not universally understood nor has such engagement been closely examined. The dialectic suggests that boards are either apathetic in governance (nannies of the CEO), or so operationally focused that they have lost sight of their mission. Likewise, CEOs have been accused of either running the board or as being enslaved to them. Much of the literature tries to separate the roles and responsibilities that the board and CEO have in governance. Other literature attempts to define what the board should do (versus what the CEO should do) …

Back To Basics: Reviving Ethical Practice In Library Management, Suzanne Milton

E-JASL: Electronic Journal of Academic and Special Librarianship (1999-2009, Volumes 1-10)

Abstract

This paper examines the last twenty years of literature on the subject of organizational ethics. It reflects on the cultural tide and reasserts the need for establishing core values as a basis for management practice. It concludes with steps towards achieving a viable organization.

The Military Decision Making Process, Kadri Berisha

Theses and Dissertations

No abstract provided.

Evaluating Roads As Investments: A Primer On Benefit-Cost And Economic-Impact Analysis, Eric Thompson, David Rosenbaum, Arthur Hall

Bureau of Business Research Publications

Kansas and neighboring states spend billions of dollars on roads. Do the huge expenditures represent good investments? The taxpaying public will never know because public decision makers rarely analyze road projects as investments. A disciplined use of benefit-cost analysis can close this knowledge gap.

Roadways constitute an economically vital form of transportation infrastructure that have the potential to contribute to the productivity and economic growth of state economies—if the economic benefits of the roadways exceed their cost. Benefit-cost analysis totals the annual user benefits derived from road projects and compares these benefits with the total costs related to construction. The …

Antecedents Of Entrepreneurial Orientation: A Contingency Approach, Laurent Stephane Josien

Doctoral Dissertations

This research was created in order to offer a better understanding of the entrepreneurial orientation construct. Based on the literature review several antecedents of the entrepreneurial orientation construct were identified: risk, achievement, innovation, locus of control, self-esteem, opportunity, autonomy, proactiveness, and competitive aggressiveness. Relying on the contingency theory developed by Burns and Stalker (1961), it was decided to use the Carland's trichotomy of entrepreneurs as a moderator variable between the antecedents and the entrepreneurial orientation construct. As a result, three main areas of research were identified. The first area deals with determining which dimensions are underpinning the entrepreneurial orientation construct, …

Self-Reliance And Self-Respect, Dallin H. Oaks

Journal of Microfinance / ESR Review

This article is adapted from Oaks’ speech given to Enterprise Mentors International on 27 October 2006.

Is Firm Trust Essential In A Trusted Environment? How Trust In The Business Context Influences Customers, Kent Grayson, Devon Johnson, Der Fa Robert Chen

Department of Marketing Faculty Scholarship and Creative Works

Customers are influenced not only by how much they trust a company and its representatives but also by how much they trust the broader context in which the market exchange is taking place. In this article, the authors test two rival sociological perspectives regarding the influence of customer trust in the broader context. One perspective proposes that trust in the context replaces trust in individual firms and their representatives. This view suggests that firm/representative trust is not always critical, especially for customers with high trust in the context. An alternative perspective is that trust in the context fosters and legitimates …

Effect Of Household Structure On Family-Friendly Benefit Utilization: Implications For Organizational Attraction And Workplace Withdrawal Behaviors Of Federal Government Employees, Sharyn J. Aufenanger

Psychology Theses & Dissertations

This study examined the effect of household structure on utilization of family-friendly benefits in organizations, as well as the impact that family-friendly benefit utilization has on organizational attraction and workplace withdrawal behaviors among Federal government employees with children. Results showed that alternative work arrangements (e.g., compressed and flexible schedules) were popular among all employees who have children. Family-friendly benefit utilization rates were highest among single parent employees and lowest among traditional family employees. Single parent employees were more likely to use flexible schedules, part-time, compressed schedules, telework, and sick and annual leave. Dual income employees were more likely to use …

Performance Of Funds Of Hedge Funds, Hung Duong

Theses and Dissertations in Business Administration

The studies of hedge fund performance are hindered by the lack of quality returns data and the complicated nature of hedge fund returns. This study contributes to the literature in three ways. First, I reinvestigate the performance of hedge funds from different aspects. Second, I develop a new framework to evaluate fund of hedge funds managers' skills. Finally, I exam the performance persistence of funds of hedge funds by using various performance measures.

In the first study, I find that the annual survivorship and backfilled biases for funds of hedge funds are 0.66% and 0.21%, respectively, during the period 1994-2004. …

Spoiled Brands: Protecting Your Company's Goodwill And Assets From Food Contamination Claims, Zachary S. Finn, Timothy Anderson, Donald Lund

Scholarship and Professional Work - Business

For most people, going to a restaurant ends with a sense of satisfaction and enjoyment, not sickness and the possibility of death. This is also true when purchasing products at a local grocery store. However, recent events have cast doubt on the safety of America’s food supply. The issue facing risk managers is how to reduce these escalating risks and manage any unfortunate outcomes. The cost of food contamination can be devastating to a business financially, and can result in both direct losses related to product recall expenses and indirect losses such as lost reputation and goodwill. By reducing the …

Annetta Gibson Receives Bashir Hasso Endowed Chair, Emily Flottmann

Lake Union Herald

No abstract provided.

Shift Happens: Understanding Commitment Shifts In Mergers And Acquisitions, Byron C. Clayton

Student Scholarship

Existing research has failed to find answers to improve the continuing high failure rates of mergers and acquisitions (M&A). The most frequently studied variables have offered no consistent explanations why some firms succeed and others fail. The unpredictability of M&A outcomes remains a mystery. Because mergers and acquisitions are most often associated with large-scale and sudden organizational change, we searched the broader field of organizational change for insight. The resulting conceptual model was used to explore the first-hand M&A experiences of managers, executive managers, employees, and change consultants. What emerged was evidence of significant shifts in commitment to change caused …

Duration Measures For Corporate Project Valuation, Tom Arnold, David S. North

Finance Faculty Publications

Sensitivity analysis is a very common exercise performed with the forecasting of project cash flows. In this paper, a duration-type measure is generated that provides a single number for the assessment of project cash flows relative to changes in the discount rate (or adjusted for changes in a particular cash flow model parameter). The calculation is no more difficult than the duration measures that already exist for bonds. Yet, the calculation provides valuable insight that many times is lost when performing sensitivity analysis. Further, at a minimum, the measure provides a gauge for the consequences of mis-specifiying the discount rate …

Off And Running, James D. Sterling

Business and Information Technology Faculty Research & Creative Works

No abstract provided.

Evidence On The Audit Risk Model: Do Auditors Increase Audit Fees In The Presence Of Internal Control Deficiencies?, Chris E. Hogan, Michael S. Wilkins

School of Business Faculty Research

The article discusses the study of determining whether audit risk model is descriptive of what occurs in the auditing practice or if the relationship between fees and internal control deficiencies (ICDs) suggest that audit enterprises exert more effort in auditing firms that impart ICDs. The study examines the internal controls over financial reporting (ICOFR), generally accepted accounting principles (GAAP), audit risk model, audit fees and sections of Sarbanes-Oxley Act. The study found out that audit fees are significantly higher for firms disclosing material weakness.

The Impact Of Change Messages On The Commitment To A Change: An Analysis Of It Professionals In India And Malaysia, Humayun Rashid

Student Scholarship

Affective commitment of individuals is critical for the success of an organizational change initiative. In order to secure this desired form of commitment, managers spend a great deal of time and money implementing elaborate change management and communication strategies, often with little success. Three important types of change messages that are expected to drive commitment to change are:: (1) the organizational need for change (discrepancy), (2) the support of organizational leaders (principal support), and (3) the benefit of the change to the individual (personal valence). In this quantitative survey-based study conducted at a large global bank, we analyzed the perceptions …

The Impact Of The Internet On Airline Fares: Part Ii: Understanding The "Internet Price Effect", William G. Brunger

Student Scholarship

Customers who use Internet-based online travel agencies (OTAs) to purchase “Clearly Leisure” trips (defined as trips that were booked at least 14-days in advance, where the customer stayed over the weekend) pay significantly less (more than 10 percent less in our sample) for similar itineraries in the same markets than those who purchase through traditional travel agencies. This difference persists even though the fares and inventory offered by the airline through each channel are identical because of contractual arrangements and airline marketing strategies. The purpose of this study is to examine this Internet Price Effect (IPE). Specifically, this study uses …

Cross-Ideology Management In Transition Economies: The Effect Of Incentives And Leadership Attributes On Management Practice In Vietnam, Christian Kamm

Student Scholarship

In recent years, globalization has promoted one of the most momentous changes in economic history, the demise of the communist-based command economies. One of these transition economies, Vietnam, has experienced vast and dramatic political and economic change since the country embarked on its policy to open its markets and create a market-driven economy. Specifically, the country has authorized-the operation of joint-ventures and privately-owned firms and has equitized (sold to investors) many previously state-owned firms. Senior management of these firms have had to respond to market incentives--both challenges and opportunities--in order to remain competitive and be successful. This paper proposes qualitative …

Time Magazine Education Program (38 Pedagogical Articles/Worksheets In A Year; Samples Uploaded), Siow Heng Ong

Research Collection Lee Kong Chian School Of Business

No abstract provided.

The Eu Has Accepted Ias For Listed Companies: Will The U. S. Follow?, Karen Cascini, Anne Rich

WCBT Faculty Publications

International financial reporting standards (IFRS) issued by the International Accounting Standards Board (IASB), have become respected by many countries and regulatory agencies. The European Union (EU) has determined for most publicly held companies that IFRS promulgated by IASB meet the standards for cross-boarder listing. This paper will present a brief history of the development of international accounting standards and discuss the factors that led to the EU’s acceptance of them. The paper will then consider the case of the U.S. By examining the changes in the accounting environment in the U.S. and specifically looking at the role of the Securities …

How Academics And Practitioners Can Work Together: A Perspective From An Educator With Private Industry Experience, Stephen Scarpati

WCBT Faculty Publications

The author reflects on how academics and accounting practitioners can work together. He states that encouraging students in the accounting profession is very rewarding. He mentions that advising students on which is the better course of action depends upon their personal preferences, their financial situation, and the state in which they expect to be employed. He adds that despite all the substantive issues facing the profession, future accountants will find being a Certified Public Accountant as rewarding a career as ever.

Covert Marketing Unmasked: A Legal And Regulatory Guide For Practices That Mask Marketing Messages, Ross D. Petty, J. Craig Andrews

Marketing Faculty Research and Publications

Masked marketing—one form of covert marketing—involves marketing communications that appear to be from independent third parties rather than from product marketers. This article presents a typology of masked marketing practices, illustrating whether they may be deceptive to consumers. To accomplish this, the authors apply the Federal Trade Commission’s three-part definition of deception (i.e., misleadingness, reasonable consumer, and materiality) in the evaluation of such practices. The article concludes with policy recommendations including areas for further research.

Investigation Of Methodologies Used By Less-Than-Truckload (Ltl) Motor Carriers To Determine Fuel Surcharges, John L. Kent, Carlo D. Smith, Keith B. Grant

All Faculty Scholarship for the College of Business

The objective of this study was to discover how less-than-truckload (LTL) carriers develop and utilize fuel surcharge policies to recover their fuel expenses. Thirty-nine top LTL carriers were contacted to explain their perspectives and methodologies with regard to fuel surcharge policies. Part-to-whole qualitative analysis was conducted to summarize responses from a standardized interview protocol. In addition, twenty-five published fuel surcharge policies were analyzed. Findings show that, while carriers were reluctant to discuss their fuel surcharge development, in practice there were two primary methodologies that left all carriers with very similar fuel surcharge policies.

Configuration Of Market Oriented Culture, Organizational Structure And Business Strategy Types And Their Performance Implications In Service Organizations, Omer Gokus

Theses and Dissertations in Business Administration

Understanding how organizations in service sectors create and sustain a competitive advantage in today's highly dynamic environment is of interest to both researchers and managers. It has been suggested that competitive advantages are achieved either by placing a renewed emphasis on delivering superior quality services to customers or by seeking efficiency through standardized practices aiming at the lowest overall cost for superior performance. This dissertation investigates how these strategies are implemented to produce enhanced organizational performance by utilizing both market oriented culture and organizational structure simultaneously. The model and the hypotheses are tested with data collected from 151 service businesses. …

Integration Of Market And Entrepreneurial Orientations; And Their Impact On Export Performance: A Contingency Approach, Ayse Nilgun Kaya

Theses and Dissertations in Business Administration

Globalization has promoted worldwide exporting levels to soar and to account for more than 10% of global activity. Technological advances in information and communication technologies, production methods, transportation, and international logistics have led to the increase in the exporting activity. However, these advances have also resulted in highly competitive and turbulent markets, and sophisticated and demanding customers, which in return has required exporting firms to be both entrepreneurial- and market-oriented.

A review of the market orientation, entrepreneurial orientation and exporting literature revealed three gaps that the dissertation sought to fill. First, the relationship between market orientation and entrepreneurship was not …

So, What About Sox? Market Response To Government Regulation, Cindy J. Burrows

Inquiry Journal 2008

No abstract provided.

Metropolitan Report - April 2008, Division Of Business And Economic Research, College Of Business Administration, University Of New Orleans

UNO Metropolitan Report (1986-2017)

No abstract provided.

Exploring The Intention To Use Computers: An Empirical Investigation Of The Role Of Intrinsic Motivation, Extrinsic Motivation, And Perceived Ease Of Use, Mary Helen Fagan, Stern Neill, Barbara Ross Wooldridge

Marketing

This research utilizes the Integrated Model of Technology Acceptance (IMTA) study the intention to use computers among first line managers in a mid-sized manufacturing among line managers in manufacturing organization (n=172). As hypothesized, the study found 1) a positive relationship between extrinsic motivation and behavioral positive behavioral intention to use computers, 2) positive relationship between intention a between perceived ease of use and behavioral intention to use computers, 3) a a positive relationship between intrinsic motivation and relationship between intrinsic motivation and extrinsic motivation, 4) positive relationship between perceived extrinsic motivation, 4) a a positive relationship between perceived ease of …

Entrepreneurs On Horseback: Reflections On The Organization Of Law, Darian M. Ibrahim, D. Gordon Smith

Faculty Publications

“Law and entrepreneurship” is an emerging field of study. Skeptics might wonder whether law and entrepreneurship is a variant of that old canard, the Law of the Horse. In this Essay, we defend law and entrepreneurship against that charge and urge legal scholars to become even more engaged in the wide-ranging scholarly discourse regarding entrepreneurship. In making our case, we argue that research at the intersection of entrepreneurship and law is distinctive. In some instances, legal rules and practices are tailored to the entrepreneurial context, and in other instances, general rules of law find novel expression in the entrepreneurial context. …

International Strategic Alliances: Identifying Objective Performance Measures, Russell P. Adams, Clara Downey

International Business and Entrepreneurship Faculty Publications

With the acceleration of globalization, International Strategic Alliances (ISA) are increasingly playing a critical role in a firm’s strategic arsenal. Despite its importance, measuring an ISA’s success is difficult due to the reticence of failing partnerships to announce these issues. This paper presents an analysis of 29 alliances from 18 countries and 5 industries. The success or failure of these alliances was analyzed utilizing ROA, ROE, ROI, and operating margin as the variables of performance measurement. Discriminant Analysis demonstrates that operating margin correctly classifies the success of an alliance 70% of the time.