Business Commons^™

Small Business Strategies For Company Profitability And Sustainability, Denise Leigh Gandy

Walden Dissertations and Doctoral Studies

Small businesses are critical to the health of the United States economy as they account for approximately 50% of all jobs and 99% of all firms. The purpose for this descriptive multiunit case study was to explore what strategies small business owners used to achieve profitability by the end of the first 5 years of opening their business. The sample comprised 4 small business owners who have been profitable by Year 5 of being in business in Denver, Colorado. The conceptual framework for this study was built upon the general systems theory. The data were collected through semistructured interviews and …

Ceo Duality And Performance Of Not-For-Profit Hospitals, Anh Ngoc Pham

Walden Dissertations and Doctoral Studies

Depending on their needs for enhancing and sustaining their business and market values, some firms choose to operate with a corporate governance structure of CEO duality, in which an executive serves as the CEO and the chairperson of the board of directors. The problem addressed in this study is that past empirical and theoretical studies of the relationship between CEO duality and firm performance of organizations across different industries have generated ambiguous results, and no studies have focused specifically on the relationship between CEO duality and financial performance of not-for-profit hospitals. Based on agency and stewardship theories, and considering that …

Dynamically Hedging Oil And Currency Futures Using Receding Horizontal Control And Stochastic Programming, Paul Edward Cottrell

Walden Dissertations and Doctoral Studies

There is a lack of research in the area of hedging future contracts, especially in illiquid or very volatile market conditions. It is important to understand the volatility of the oil and currency markets because reduced fluctuations in these markets could lead to better hedging performance. This study compared different hedging methods by using a hedging error metric, supplementing the Receding Horizontal Control and Stochastic Programming (RHCSP) method by utilizing the London Interbank Offered Rate with the Levy process. The RHCSP hedging method was investigated to determine if improved hedging error was accomplished compared to the Black-Scholes, Leland, and Whalley …

Small Seasonal Business Strategies To Increase Profits Through Community Collaboration, Kevin B. Gibbons

Walden Dissertations and Doctoral Studies

Seasonal small business owners (e.g., boating and golf industries), primarily within the upper and Midwestern United States, face challenges for profit and growth because of a brief business potential year and limited time to establish a reliable and committed customer base. The purpose of this case study was to explore strategies that seasonal small business owners in Oakland County, Michigan may use to collaborate with local associations and charitable organizations to increase profits. Stakeholder theory served as the conceptual framework for this study. A purposive sample of 4 successful small seasonal business owners in Oakland County, Michigan participated in face-to-face …

Profitability And The Financial Strategies Of Women-Owned Small Businesses, Kellie J. Emrich

Walden Dissertations and Doctoral Studies

The fastest growing segment of business development in the United States comes from small business start-ups, with 42% of these businesses being women owned. Women-owned businesses are annually 25% less profitable when compared to the average small business in the United States. Based on the theory of planned behavior, the purpose of this single exploratory case study was to investigate how women small business owners and their employees use financial strategies to increase the profitability of their businesses. Data came from semistructured interviews with 1 woman business owner and 5 business consultants who work for the women-owned small business. The …

One Hospital's Patient Satisfaction Plans In Response, Valerie A. Smart Shoup

Walden Dissertations and Doctoral Studies

Recent changes in the Centers for Medicare and Medicaid Services (CMS) reimbursement programs resulted in $1 billion in payments to hospitals based on Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) scores. Approximately 50% of the 3,000 hospitals currently receiving Medicare supplements may receive increases in reimbursement payments while 50% will receive decreases in payments. This case study explored how one hospital team in North Texas achieved high HCAHPS scores. The primary provider theory, Deming's model of plan-do-study-act (PDSA), and disruptive innovation theory framed the study. The data collection process included administrator interviews (n = 7), hospital document analysis …

Borrower Experiences With Subprime Mortgage Loans In Gwinnett County, Georgia, Terence Palmer

Walden Dissertations and Doctoral Studies

When purchasing a home, buyer considerations include price of the home, credit rating, mortgage type, and lending agency. The purpose of this phenomenological study was to explore the loan options successful business leaders consider when shifting loan lending from prime mortgage loans to subprime mortgage loans. Systems theory formed the conceptual framework for the study. A purposive sample of 20 participants from Gwinnett County, Georgia completed semistructured interviews and described their personal experiences. Data analysis incorporated van Kaam's technique to code and cluster information into topics. The following themes emerged from the analysis indicating what these business leaders considered when …

Microbrewing In Madison County Alabama: Exploring Business Formation Strategies And Regulatory Compliance, Luis R. Gely

Walden Dissertations and Doctoral Studies

Business leaders venturing in the microbrewing business sector experience long delays due to federal, state, and city requirements unique to this industry. The purpose of this multiple case study was to explore strategies used by microbrewers in cases bounded by the fulfillment of the same licensing requirements to launch a microbrewery in Madison County, Alabama. The dynamic capabilities framework served as the conceptual framework for this study. A purposive sampling of 4 microbrewers who possessed tacit knowledge about the microbrewery licensure process participated in face-to-face semistructured interviews providing in-depth information about their strategic approaches. The overarching research question addressed the …

Big Data Decision Making, Mark Mallinger, Matt Stefl

Marketing & Business Law Faculty Works

The process we use to gather information in making decisions can be as important as the decisions themselves. Do you rely more on sophisticated analytics or intuition? Using a self-report exercise, this article assists the reader in recognizing their decision-making style and offers a framework to enhance the process.

The Effects Of Stock Distributions On Returns, Volatility, And Price, Jason Heavilin

Open Access Theses & Dissertations

This Dissertation investigates three issues regarding the effects of stock distributions on returns, volatility, and prices in an attempt to answer the questions why firms execute stock distributions and why the market appears to favor them. These questions have occupied academicians for at least 40 years (i.e., Fama et al (1969), Ohlson and Penman (1985), Rankine and Stice (1997), Angel (1997), and Crawford et al (2005) among many others).

Chapter 1 studies the notion that the stock market reacts more positive to stock dividends than to stock splits (Rankine and Stice, 1997). However, I find that the stock market does …

Market Reactions To Businesses' Actions Towards People With Disabilities: Making The Business Case In The International Context, Claudia Araceli Hernández González

Open Access Theses & Dissertations

From the business point of view, people with disabilities still suffer discrimination in employment and lack of accessibility as customers. Opposing, as recipients of philanthropic efforts many individuals and firms donate resources to improve the life of people with disabilities. These actions demonstrate how the majority of the population is still fixed in a medical model of disability by trying to repair the person to conform to the social norm, instead of accepting that many disabilities do not undermine other abilities. However, there is little evidence of how these actions impact the financial performance of the organization. This study attempts …

Beneath The Kiss: Unearthing The Ideological Underpinnings Of Kay Jewelers Advertisements, Chelsea Nedlyn Hill

Open Access Theses & Dissertations

ABSTRACT

Advertising is a frequently used influential and persuasive means of communication, such as Kay Jewelers, a corporation whose advertising methods have been superficially appealing to a female audience. However, this study sought to investigate the ideological underpinnings associated with Kay Jewelers advertisements, employing an ideological criticism to argue through feminist theory that Kay Jewelers utilizes key elements of heteronormative love as a means to persuade and influence men to purchase their jewelry products. Through this underpinning of heteronormative romance, Kay Jewelers emphasizes the notion that an artifact, like a piece of jewelry, is necessary in order to properly express …

How Do Broad-Based Stock Option Grants Affect Firms’ Overall Future Productivity?, Wenjing Ouyang, Menghistu Sallehu

Eberhardt School of Business Faculty Articles

We investigate the impact of broad-based stock option grants on future firm productivity using a sample of U.S. firms from 1990-2006. We focus on stock option grants predominantly to rank-and-file employees (broad-based stock options) because a significant amount of stock options are granted to rank-and-file employees other than the top five named executives. This study documents that the extent of broad-based stock option grants are negatively associated with future firm productivity. Further tests show this negative relation is attenuated by a firm's financial constraints and stock price informativeness but is exacerbated in "new economy" industry firms. We interpret these results …

Enhancing Workplace Productivity And Competitiveness In Trinidad And Tobago Through Ict Adoption, Kennedy Jerome Swaratsingh

Walden Dissertations and Doctoral Studies

The productivity of Trinidad and Tobago's public sector workplaces is related to their absorptive capacity for technological adoption. Guided by the technology acceptance model, which suggests that individuals' and institutions' use of technology increases in relation to perceived ease of use and apparent value, this case study explored how Trinidad and Tobago used information and communications technology from 2001 - 2010 to improve public sector workplace productivity. Study data were collected from 22 individual interviews with senior executives from the government of Trinidad and Tobago, members of the e-business roundtable, and local industry experts, and from reviewing the archives of …

Flexible Work Schedules, Virtual Work Programs, And Employee Productivity, Kelley Marie Campbell

Walden Dissertations and Doctoral Studies

In a workplace marked by increasing change and competing commitments, business leaders require an increased understanding of alternative work programs. Utilizing spillover theory, motivator-hygiene theory, and adaptive structuration theory, this single case study was an exploration of the strategies that business leaders use for flexible work schedules and virtual work programs. The population consisted of 3 managerial business executives and 6 employees within a midwestern United States division of a global blood management solutions firm. The data collection process included a series of semistructured interviews, a focus group, and the assessment of company documentation. Methodological triangulation identified 5 emerging themes: …

Strategies To Overcome Barriers To A More Effective Leadership Style, David Barnwell

Walden Dissertations and Doctoral Studies

Disengaged employees and leaders lacking the skills to engage their employees account for an estimated $300 billion annual loss through lowered productivity. This study focused on a leader's understanding of employee engagement as a means of increasing productivity. Utilizing the theory of leadership styles and expectancy theory for the conceptual framework, this descriptive study explored strategies small business leaders have used to develop effective leadership styles to improve workplace engagement. Interviews with a purposive sample of 20 highest-ranking executives at small businesses with between 50 and 250 employees in the Mid-Atlantic region of the United States were analyzed using the …

Behaviors Contributing To Native American Business Success, Stacey Bolin

Walden Dissertations and Doctoral Studies

Native Americans start fewer businesses than do other U.S. populations, and the receipts and employment of those businesses are 70% lower than the U.S. average. However, little knowledge exists concerning Native American (NA) business success. The purpose of this quantitative study was to examine the likelihood that attitudes toward entrepreneurship, subjective norms, and perceived behavioral control predict business success amongst NA business owners. Understanding the factors that contribute to NA business success is imperative to developing best practices for business owners and business support agencies. The theory of planned behavior served as the theoretical framework for this study. Of the …

Small Ethnic Restaurant Business Owner Strategies To Remain Operable Beyond 7 Years, Nam Phuong Le

Walden Dissertations and Doctoral Studies

The failure rate among small businesses is high. More than half of all small businesses fail within the first 7 years of operation. The purpose of this multi-case study was to explore the strategies that successful small ethnic restaurant owners employed to remain operable beyond 7 years. Three successful ethnic restaurant owners who have been operating their restaurant for at least 7 years in Greater Vancouver, British Columbia, Canada were selected. Data were gathered from participant interviews and from an examination of available physical artifacts such as the locations, premises, websites, and social media pages. The resource-based view by Edith …

Strategies For Transitioning Workforces From Baby-Boomer To Millennial Majorities, Kimberly Gail Riley

Walden Dissertations and Doctoral Studies

The transition of organizations' workforces from a baby-boomer to a millennial majority in the 21st century has created work-engagement strategy challenges for management. The purpose of this study was to explore the engagement strategies that business managers design and implement that effectively address the generational differences within the workforce. The case study design was appropriate for addressing this study's purpose of exploring the successful experiences of approximately 125 healthcare business managers within a business organization in Huntington, West Virginia. Transformational leadership theory constituted the conceptual framework for this study. Methodological triangulation was used to identify key themes from the participants' …

Skills Women Bring To The Position Of Chief Of Police, Jo-Ann Helen Savoie

Walden Dissertations and Doctoral Studies

Organizational leaders are unaware of the gender-specific leadership skillsets women possess to increase organizational effectiveness and how to address potential barriers for assuring these skillsets are recognized as effective. Of the estimated 69,000 police officers serving in Canada, approximately 14,000 are women. Of those 14,000, only 10% hold a senior rank, and less than 3% hold the position of Chief of Police. Technology speed, globalized crime, and shrinking budgets have created a need for a new style of leader in policing, and increasing the representation of women may address this need. This multiple case study used the concept of doing …

A Survey Of Probation Officers' Opinions: Risk Assessments, Kenika Kiante' Canty

Walden Dissertations and Doctoral Studies

The U. S. criminal justice system has used risk assessment tools in an effort to reduce recidivism and risk assessment tools are now commonplace. Correctional organizations, however, have struggled with officers' resistance to these tools in spite of the evidence for their utility. There is limited research that explores the impact of resistance to organizational change within the context of correctional agencies. To address that gap, this correlational study used organizational change theory to examine officers' resistance to the use of risk assessment tools based on officers' opinions of the risk assessment tool being used in North Carolina. Data were …

Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan

Research Collection School Of Accountancy

Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say dividend income) from a foreign country cannot be used to setoff against the excess of STP over the FTP on any other FI. Under the PS, any excess of Foreign Tax Paid (FTP) over the Singapore Tax Payable (STP) on one type of Foreign Income from a foreign country can …

Ceo Characteristics And The Choice Of Using Non-Financial Performance Measures In Compensation Contracts, Melloney C. Simerly Ph.D.

Theses and Dissertations

This study examines how CEO characteristics influence the decision to use non-financial performance measures (NFPM) in compensation contracts. Specifically, I examine the CEO characteristics: gender, age, tenure, risk-aversion, overconfidence, and sensitivity of wealth. Using trait theory and the extant literature examining NFPM, females, age, tenure, and risk-aversion are expected to be positively associated with the use of NFPM while competing hypotheses are presented for overconfidence and sensitivity of wealth. Employing a two-way fixed effects method, controlling for fixed effects at the firm and year level, I find that female CEOs are positively associated with the use of NFPM because of …

Pcaob Standards And Related Rules As Of January 2015, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

The Comovement Of Investor Attention, Michael S. Drake, Darren T. Roulstone, Jared Jennings, Jacob Thornock

Faculty Publications

Prior literature has documented that investor attention and constraints on that attention are associated with the pricing of stocks. We introduce the concept of attention comovement, which is the extent to which investor attention for a firm is explained by attention paid to the firm’s industry and the market in general. We find that attention comovement is non-trivial for the average firm and is related to firm characteristics, such as size and visibility. We also find that the comovement of investor attention has market consequences, in that it is positively associated with excess stock return comovement. Finally, we show that …

Taking The Long Way Home: U.S. Tax Evasion And Offshore Investments In U.S. Equity And Debt Markets, Michelle Hanlon, Edward L. Maydew, Jacob Thornock

Faculty Publications

We empirically investigate one form of illegal investor-level tax evasion and its effect on foreign portfolio investment. In particular, we examine a form of round-tripping tax evasion in which U.S. individuals hide funds in entities located in offshore tax havens and then invest those funds in U.S. securities markets. Employing Becker’s (1968) economic theory of crime, we identify the tax evasion component by examining how foreign portfolio investment varies with changes in the incentives to evade and the risks of detection. To our knowledge, this is the first empirical evidence of investorlevel tax evasion affecting cross-border equity and debt investment.

General Accounting And Auditing Developments, 2015/16; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

10 Steps To A Digital Practice In The Cloud : New Levels Of Cpa Firm Workflow Efficiency, John H. Higgins, Bryan L. Smith

Guides, Handbooks and Manuals

No abstract provided.

Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Adviser's Guide To Health Care, Volume 1: An Era Of Reform—The Four Pillars, Robert James Cimasi, Todd A. Zigrang

Guides, Handbooks and Manuals

No abstract provided.