Business Commons^™

Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci

School of Public Service Faculty Publications

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …

An Examination Of Middle Manager Innovation Behaviors And Institutional Factors Impact On Organizational Innovation In The Usa And Mexico, J. Lee Brown Iii

Theses and Dissertations in Business Administration

Several scholars have suggested mid-level management is an important factor that explains strategic outcomes (Wooldridge, Schmidt, & Floyd, 2008), but little research has investigated how this relationship actually works in multiple institutional environments. The resource-based view of the firm argues that competitive advantage is a function of resource heterogeneity and immobility (Barney, 1991) and the discretionary decisions made by managers about resource creation, development, and allocation (Amit & Shoemaker, 1993). These boundedly-rational managers (Simon, 1957) make these decisions facing an uncertain and complex internal and external environment. Thus, this dissertation extends the current research by developing and testing a new …

The State Of The Region: Hampton Roads 2012, James V. Koch, Vinod Agarwal, Chris Colburn, Vicky Curtis, Steve Daniel, Susan Hughes, Elizabeth Janik, Feng Lian, Sharon Lomax, Janet Molinaro, Ken Plum, John A. Sokolowski, Ayush Toolsidass, Gary Wagner, Shara Weber, Gilbert Yochum, Michael Zugelder

Economics Faculty Books

This is Old Dominion University's 13th annual State of the Region Report. While it represents the work of many people connected in various ways to the university, the report does not constitute an official viewpoint of Old Dominion or it's president, John R. Broderick. The report maintains the goal of stimulating thought and discussion that ultimately will make Hampton Roads an even better place to live. We are proud of our region's many successes, but realize that it is possible to improve our performance. In order to do so, we must have accurate information about "where we are" and a …

The Factors Behind A Successful Implementation Of Electronic Health Records Systems, Anjee Gorkhali

Engineering Management & Systems Engineering Theses & Dissertations

This research explores the role that budget for Information System (IS) and technical expertise of healthcare service provider staff play on the successful leap from a partial to exhaustive implementation of Electronic Health Records (EHR) Systems. Technical expertise in Information Systems might not be easily measurable directly, but there are a number of indicators that could be used as a proxy, such as: Information System (IS) Department Budget, number of IS staff and the extent of technical trainings provided by the IS department to the clinical staff. This research study hypothesizes that quality technical trainings conducted by an IS department …

Attitudes Of Portsmouth Residents Towards An Education Scholarship Tax-Credit Program, Scott Bogle

OTS Master's Level Projects & Papers

The purpose of this study was to determine the interest in a Virginia educational scholarship program that would provide a tax credit to any private corporation donating to nonprofit organizations providing education improvement scholarships to underprivileged students, in order for them to attend nonpublic schools.

A Study Of Risk-Taking Behavior In Investment Banking, Elzotbek Rustambekov

Theses and Dissertations in Business Administration

This dissertation examines corporate risk-taking behavior by investment banks in the United States. This study was sparked by the collapse of Lehman Brothers, one of the largest bankruptcy filings in U.S. history. This dissertation examines the specific factors that drove investment banks such as Lehman Brothers to take excessive risks, and how the deregulation of the US financial services industry towards the end of the 1990s contributed to risk-taking behavior.

I use four theoretical perspectives to examine corporate risk-taking behavior among investment banks. These perspectives include: institutional theory, behavioral theory of the firm, knowledge based view (KBV) of the firm, …

A Study Of Failures In The Us Banking Industry, Joseph Trendowski

Theses and Dissertations in Business Administration

This dissertation studies failures in the U.S. banking industry following the 2008 financial crisis. The dissertation offers an exhaustive review of the organizational failure literature, and changes in the banking industry environment over the past century. It takes three theoretical perspectives - institutional, industrial organization and resource-based view- to analyze failures in the banking industry.

The review and analysis allows me to trace the roots of recent bank failures to external (institutional, competitive) and internal (resource structure, strategy, risk) factors, and propose several hypotheses linking such factors with failures. The hypotheses are tested using a data-set that included all bank …

Relational Exchange In Nonprofits: The Role Of Identity Saliency And Relationship Satisfaction, Jennifer Anne Taylor

School of Public Service Theses & Dissertations

Research and practice in nonprofit fundraising has increasingly been focused on the benefits of relational exchange. This dissertation examines relationships between donors and nonprofit organizations and their impact on the charitable giving levels using identity salience and relationship satisfaction as key mediators of nonprofit relational exchange. Previous research has shown that there are a plethora of charitable giving motivations that contribute to supportive behaviors in the nonprofit context; however, this research does not provide a comprehensive understanding of the intervening variables. This study modified previous studies by introducing relationship satisfaction in addition to identity saliency, as mediating constructs. Results confirm …

Two Essays On Executive Pay And Firm Performance, Thuong Quang Nguyen

Theses and Dissertations in Business Administration

Two essays of this dissertation study the relationship between executive compensation and firm performance. These essays analyze both compensation level and compensation structure, and focus not only on CEO compensation but also on Top Management Team (TMT) compensation as well as Chief Financial Officer (CFO) compensation. Methodologically, these essays use different regression techniques to explore the nature of time series over cross sections of executive compensation data in order to find a reliable relationship between executive compensation and firm performance.

The first essay investigates the TMT compensation - firm performance relationship and finds that the compensation dispersion among TMT members …

Establishing Relationships Between Risk Management And Knowledge Transfer, Garrett S. Haltiwanger

Engineering Management & Systems Engineering Theses & Dissertations

Risk management (RM) and Knowledge management (KM) have mostly been treated as separate management philosophies. Risk management is a widely taught topic in academia and is practiced in industry. Knowledge management is being taught at increasingly more colleges and many companies are discovering a need for managing knowledge. This dissertation shows that some research has been conducted to apply the principles of knowledge management in establishing risk management plans. To a lesser extent there has been research conducted to apply the philosophies of risk management to identifying knowledge gaps and maintaining corporate knowledge. Both risk management and knowledge management are …

Essays On Foreign Reverse Mergers And Bond Etf Mispricing, Charles William Duval

Theses and Dissertations in Business Administration

This dissertation examines two topics that have attracted significant attention in the financial media, but have received little academic study.

The first essay examines the characteristics and performance of foreign firms that acquire U.S. exchange listings through a reverse merger (RM). Specifically, this study focuses on Chinese companies which have accounted for over 40% of all RMs taking place on U.S. exchanges. Examination of these firms' characteristics and daily returns from 2004-2010 reveals Chinese firms that engage in RMs are private firms not listed in China, motivated by the ability to offer equity-based compensation (which has been illegal in China), …

On Radio: Up From The Boneyard: Local Media, It's Digital Death And Rebirth [Part 1], Tim Anderson

Communication & Theatre Arts Faculty Publications

Is there any such thing as local digital media? Looking at the case of local podcasts, Tim Anderson argues that people indeed do, and always have, inscribed the local in their digital media creations.

A Conversation With Incoming Ala President, Maureen Sullivan, Leo S. Lo

Libraries Faculty & Staff Publications

The article focuses on a telephone conversation with American Library Association (ALA) President-Elect Maureen Sullivan. She discusses her previous work as president of the Library Leadership & Management Association (LLAMA). Sullivan emphasizes the importance of emotional intelligence in library leaders. Sullivan describes her projects as ALA president, including a civic engagement initiative and an ALA-wide leadership development program. She also her plan to work with the Sister Libraries program.

An Analysis Of Factors Affecting The Effective Use Of Knowledge Management In Counter Improvised Explosive Device (C-Ied) Operations, Umit Gencer

Engineering Management & Systems Engineering Theses & Dissertations

This dissertation investigates factors that influence effective use of Knowledge Management (KM) in Counter Improvised Explosive Device (C-IED) operations in the military.

The study suggests that effective KM program is determined by the interaction of three organizational capabilities: knowledge infrastructure, knowledge process, and leadership orientation.

A self-administrated survey was conducted on 300 NATO staff officers who have served in C-IED environments. A structural equation modeling technique was used to test a set of hypotheses using 118 completed responses collected from the survey.

The results suggest that out of the 11 constructs within the model; two are rated as 'attribute needs …

Effects That Previous Employment Experiences Had On Organizational Commitment Of An Hourly Workforce, Charles August Bartocci

STEMPS Theses & Dissertations

A committed workforce is critical to the success of any organization. While there was a great deal of debate on how to best describe commitment, one model that attracted a significant following is the Three Component Model (TCM) developed by Meyer and Allen (1988). While it may be argued that the model is a mixed model combining attitudinal and behavioral measures, researchers have largely agreed that the scale that measures affective commitment is both valid and reliable. How commitment is developed in a workforce is of considerable interest. A minority of researchers have considered a variety of antecedents that contribute …

An Investigation Into The Relationship Between An Engineering Manager's Purpose-Seeking Beliefs And Behaviors And The Engineering Manager's Perception Of Employee Creativity, Initiative And Purpose-Seeking Behavior, Charles Burton Daniels

Engineering Management & Systems Engineering Theses & Dissertations

Organizations have placed an overwhelming emphasis on extrinsic motivation of its workforce, normally in the form of financial incentives, in an attempt to assure individual and organizational high performance. While a significant level of financial resources is expended in this attempt to predict and influence employee behavior, no objective evidence exists of a favorable return of investment. In fact, the primary impact of most extrinsic motivation might actually be demotivation – the opposite of the intended use.

In this research the prevailing literature was examined and a conclusion about the power of both extrinsic and intrinsic motivation was synthesized to …

Organization Design For Foreign Subsidiaries Of Multinational Enterprises: A Contingency Perspective, William Q. Judge, Shaomin Li

Management Faculty Publications

There has been considerable research suggesting ways to design foreign subsidiaries for multinational enterprises. Unfortunately, much of this research is fragmented and some is even contradictory. This study seeks to comprehensively integrate this research stream by distilling the extant literature around two key contingency factors: (1) governance environment of the host country, and (2) the strategic role of the foreign subsidiary. Specifically, we distilled the multi-national organizational design literature using the institutional economics logic coupled with Galbraith’s classic organizational design framework. This approach yielded twelve new theoretical propositions that better integrates previous theory and research around the four dimensions of …

Effective Popular Financial Reports: The Citizen Perspective, Juita-Elena (Wie) Yusuf, Meagan M. Jordan

School of Public Service Faculty Publications

The article presents a study that investigates the views of citizens on the efficiency of financial reports in the U.S. Researchers did a survey to discern the perspectives of respondents about the effectiveness of the said reports in informing other individuals about government finances. Moreover, results reveal that 80% of respondents believed that the reports are effective. [Associates Programs Source, EbscoHost database]

Risk Allocation Across The Enterprise: Evidence From The Insurance Industry, Michael K. Mcshane, Tao Zhang, Larry A. Cox

Finance Faculty Publications

Financial researchers initially regarded hedging activities as a means to reduce total firm risk, which often is defined in terms of cash flow volatility. More recently, researchers have focused on the strategic allocation of risk. Direct tests of risk allocation have been problematic, however, because hedging data are rarely available and, when available, are specific only to a single operation of the firm, such as bank lending. In this study, we exploit unique data from the insurance industry that allows us to observe hedging proxies for both investment and insurance underwriting risks and test the risk allocation hypothesis developed in …

How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell

School of Public Service Faculty Publications

The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA's effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA's effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) …

What Tattoos Tell Customers About Salespeople: The Role Of Gender Norms, Aaron D. Arndt, Myron Glassman

Marketing Faculty Publications

This study looks at how the meaning of visible tattoos impacts customer ratings of salespeople. Given the prevalence of tattoos, sales managers can no longer have a "no tattoo" policy. As such, they must understand how customers view different types of tattoos on salespeople. To this end, we examine the meaning and appropriateness of highly masculine and highly feminine tattoos on salespeople in two industries, real estate and automobile sales. Overall, people with tattoos trust and are more willing to work with tattooed salespeople than people who do not have tattoos. Furthermore, salespeople with masculine tattoos are considered more masculine …

Using Agent-Based Modeling To Simulate The Foreclosure Contagion Effect, Andrew J. Collins, Michael J. Seiler

Engineering Management & Systems Engineering Faculty Publications

A foreclosed property can have a negative impact on the prices of other properties within its neighborhood and these reduced property prices can lead to further foreclosures within the neighborhood; this is known as the foreclosure contagion effect. This effect has been demonstrated, within the real estate literature, to occur. Traditionally, real estate research have used statistical regression to analysis this issues. The application of Agent-based Modeling and Simulation (ABMS) has risen in the last 15 years and has successfully been used to model complexity situations, e.g., the real estate market. ABMS offers a way to explore the impact of …

System Of Systems Perspective On Risk: Towards A Unified Concept, C. Ariel Pinto, Michael K. Mcshane, Ipek Bozkurt

Finance Faculty Publications

Many systems and projects that concern systems engineers, engineering managers, and business managers today can be defined as system of systems (SoS), which are described as ambiguous, uncertain and dynamic, among others. In addition to the traditional view on risk identification, analysis and management, the concept of risk should be considered with respect to these systems of systems. The purpose of this paper is to analyse both fundamental concepts and recent publications in system of systems, business and engineering management, as well as risk analysis, modelling, and management for the purpose of better describing the concept of risk with respect …

Trading Volume And Overconfidence With Differential Information And Heterogeneous Investors, Kenneth Yung, Qian Sun, Hamid Rahman

Finance Faculty Publications

This paper adds to the overconfidence literature by specifically considering the differential nature of information and its use by different classes of investors. The literature suggests that overconfidence is a major determinant of stock trading volume. We postulate that private investors are more prone to overconfidence bias as compared to institutional investors. This implies that turnover in firms with low institutional ownership will be driven more by private information while turnover in firms with high institutional ownership will be driven more by public information. This is the essence of the two hypotheses we explore. We find strong evidence in support …

Risk Allocation Across The Enterprise: Evidence From The Insurance Industry, Michael K. Mcshane, Tao Zhang, Larry A. Cox

Finance Faculty Publications

Financial researchers initially regarded hedging activities as a means to reduce total firm risk, which often is defined in terms of cash flow volatility. More recently, researchers have focused on the strategic allocation of risk. Direct tests of risk allocation have been problematic, however, because hedging data are rarely available and, when available, are specific only to a single operation of the firm, such as bank lending. In this study, we exploit unique data from the insurance industry that allows us to observe hedging proxies for both investment and insurance underwriting risks and test the risk allocation hypothesis developed in …

Consuming Direct-To-Consumer Genetic Tests: The Role Of Genetic Literacy And Knowledge Calibration, Yvette E. Pearson, Yuping Liu-Thompkins

Philosophy Faculty Publications

As direct-to-consumer marketing of medical genetic tests grows in popularity, there is an increasing need to better understand the ethical and public policy implications of such products. The complexity of genetic tests raises serious concerns about whether consumers possess the knowledge to make sound decisions about their use. This research examines the effects of educational intervention and feedback on consumers' genetic literacy and calibration -- the gap between consumers' actual knowledge and how much they think they know. The authors find that consumers' genetic knowledge was generally low and that people tended to underestimate their knowledge level. Furthermore, consumers' perceived …

Identification And Implementation Of Patterns Towards A Model Of Environmental Sustainability, S. Jimmy Gandhi, Santiago Perez, Danial Rushton, Robert Cloutier, Ipek Bozkurt, C. Ariel Pinto

Engineering Management & Systems Engineering Faculty Publications

Much like the Quality Revolution did in the 1980's, corporate sustainability has the potential to drive significant changes in the processes and structure of various organizations in the coming decade. With a rapidly growing global population and an ever increasing global demand for resources (Population-Resource-Center, 2012). Sustainability has emerged as one of the primary challenges that organizations will have to deal with in the 21st century. An increasing realization among business executives that profitability by itself is not enough as a measure of success is also driving the increased adoption of sustainable practices in the corporate world (Lowitt and Grimsley, …

Semantic Inference On Heterogeneous E-Marketplace Activities, Jingzhi Guo, Lida Xu, Zhiguo Gong, Chin-Pang Che, Sohail S. Chaudry

Information Technology & Decision Sciences Faculty Publications

An electronic marketplace (e-marketplace) is a common business information space populated with many entities of different system types. Each of them has its own context of how to process activities. This leads to heterogeneous e-marketplace activities, which are difficult to make interoperable and inferred from one entity to another. This study solves this problem by proposing a concept of separation strategy and implementing it through providing a semantic inference engine with a novel inference algorithm. The solution, called the RuleXPM approach, enables one to semantically infer a next e-marketplace activity across multiple contexts/domains. Experiments show that the cross-context/cross-domain semantic inference …

Economics, Innovations, Technology, And Engineering Education: The Connections, John M. Ritz, P. Scott Bevins

STEMPS Faculty Publications

Throughout history the success of economies around the world has in large part been influenced by technological growth and innovations. Along with such growth and innovations came higher living standards and an improved quality of life for citizens residing and participating in those economies. However, not all countries were able to grow and develop at the same rate, resulting in considerable differences in economic welfare across populations. As nations around the world address the 21st century, economic growth and prosperity for some nations will depend upon how well their citizens are equipped and motivated to seek new technological discoveries and …

Factors Impacting Technology Transfer: The Maquiladora Industry In Yucatan, Mexico, Ana Maria Canto, Carlos Blanco, Pilar Pazos

Engineering Management & Systems Engineering Faculty Publications

Technology transfer and knowledge transfer are the building blocks for innovation, efficiency and increased competitiveness. The topic of technology transfer in the context of multinational companies has been the focus of technology management researchers for well over two decades. Developing countries housing twin plans have been exposed to technology transfer from very diverse countries with different approaches to the technology transfer process and different levels of success. This cultural and national diversity adds an additional level of complexity to the technology transfer domain that has been largely unexplored. This paper will explore critical factors that had an impact in successful …