Business Commons^™

2018 Military Retirement Options: An Expected Net Present Value Decision Analysis Model, Bret N. Witham

Theses and Dissertations

The 2016 NDAA authorized changes to the military retirement system transitioning from the legacy High-3 defined benefit annuity to the new Blended Retirement System (BRS). In exchange for a reduced defined benefit annuity, the BRS incorporates automatic and matching contributions to the member’s Thrift Savings Plan and a continuation payment offered at 12 years of service. In 2018,service members with less than 12 years of service will make an irrevocable decision between the two retirement systems. This research effort addresses the problem by developing a decision analysis model incorporating up to 27 different input variables. Service members can use the …

A Cost Benefit Analysis Of Emerging Led Water Purification Systems In Expeditionary Environments, Alicia D. Binggeli

Theses and Dissertations

The Air Force is a rapid mobile force responsible for national defense and reaction to calls for humanitarian aid across the globe. Rapid Global Mobility is a major tenant of the Air Force strategy. It provides the nation its global reach, underpins its role as a global power, and ensures that tomorrow, just as today, the United States can respond quickly and decisively to unexpected challenges to its interests. The ability to produce or acquire potable water is an essential piece of this tenant. Reverse Osmosis Water Purifications Units (ROWPUs), the workhorse for all military units, provide all the necessary …

Forecasting Traditional Vs Blended Retirement System For Individual Service Members, Kevin M. Dwyer

Theses and Dissertations

Starting January 1, 2018, the Department of Defense new Blended Retirement System (BRS) will go into effect. Military members with less than twelve years of service will have the option to either remain in the current High 3 Retirement System or opt into the BRS. This decision will have a lasting impact on their lives well beyond their military careers. With this in mind, we have developed a Decision Support System that will enable service members to compare the two retirement choices in terms of annual and total lifetime expected value. There were three phases to the development of the …

A Longitudinal Study And Color Rating System Of Acquisition Cost Growth, Cory N. D'Amico

Theses and Dissertations

different angles have been looked at to try and discover how to better estimate cost, what causes cost growth, and how to mitigate it. This research addresses this through examining cost growth from a longitudinal perspective, evaluating cost growth factors at major program reviews, and assessing the cost growth by applying color rating metrics. The results of this analysis show that breaking cost growth into longitudinal segments of a programs lifecycle allows the true behavior of cost growth to be seen, when it can often be masked in the traditional approach of evaluating lifecycle cost growth. Additionally, when applying the …

Using Multiple And Logistic Regression To Estimate The Median Will-Cost And Probability Of Cost And Schedule Overrun For Program Managers, Ryan C. Trudelle

Theses and Dissertations

The main concern of a program manager is to manage the cost, schedule, and performance triad of a program. Historically, programs tend to meet the performance aspect at the expense of cost or schedule, or both. This research gives the acquisition community a set of tools that enables them to impartially analyze the cost and schedule of their programs, helping to mitigate these issues. Five regression models encompass this toolset; one to estimate the median program cost and four to identify the probability of realizing a given overrun. The cost model explains 81% of the variation in program acquisition using …

Benchmarking Dod Use Of Additive Manufacturing And Quantifying Costs, Ryan C. Crean

Theses and Dissertations

Additive Manufacturing (AM), or three-dimensional (3D) printing as it is commonly referred to, is a rapidly developing technology that has the potential to revolutionize the way that firms develop and produce parts, as well as how they manage their supply chains. AM allows organizations to "print" prototypes, parts, tools, fixtures, tooling and a variety of other items at their production location. This can remove long lead times and high inventory levels for one-time or rare items. This research examines current AM use within the military services. Additionally, this study details the costs associated with fielding different levels of AM capability, …

An Analysis Of Forecasting Methods On Supply Discrepancy Reporting, Cody S. Freeborn

Theses and Dissertations

The Department of Defense (DoD) tracks and records all cargo shipments as they move from one location to the next. Inevitably, there are mistakes that are made when dealing with these shipments. Currently the Air Force does not use any forecasting techniques to predict these shipping discrepancies, thus it has no way to prepare for them other than employing remedial measures after errors occur. The purpose of this research is to study the current Air Force shipping processes, specifically shipping discrepancies, and determine if any trends emerge. By examining historical shipment discrepancy data, a trend analysis was accomplished and from …

Supply Base Reduction Efforts Regarding Laboratory Reagents Within Hospital Networks, Kelsie L. Hughes

Theses and Dissertations

The Air Force Medical Operations Agency currently has contracts for laboratory reagents at approximately 75 Air Force medical treatment facilities; however, each medical facility has a separate means used to procure these reagents. AFMO Awants to know how other hospital networks are purchasing their reagents and see if it could be applied to the Air Force. The goal of this research was to use the case study methodology to showcase how other hospital networks applied supply base reduction to laboratory reagent purchases. We examine what drove the organizations to begin supply base reduction, how they transitioned to a smaller supply …

Let’S Find Out! Motivating Motivational Interview Evidence-Based Practice In Tr, Lora Hughes, Neil Lundberg

Journal of Undergraduate Research

Diseases related to aging, developmental disorders, mental illnesses, acquired physical disabilities, and traumatic events cause untold human suffering each year. Many professionals seek to alleviate such suffering, including the discipline of therapeutic recreation (TR), which uses a holistic process of targeted interventions, leisure education, recreation participation, and experiential learning to encourage positive change in clients. When working with clients, recreation therapists (RTs) need evidence and direction for using the best practices in therapeutic communication¹. One such type of therapeutic communication, Motivational Interviewing (MI), has become popular since the 1970s, especially within mental health and substance abuse fields^{2 …}

All Eyes On You: The Impact Of Stakeholder Attention On Earnings Quality, Scott Tolton, Michael Drake

Journal of Undergraduate Research

We behave differently when we are being watched. A large body of research finds that when observed, individuals are more likely to act in accordance with the perceived expectations or desires of the observer as a means to achieve a specific goal (e.g., positive appraisal, promotion, penalty avoidance, etc.).¹ In the corporate space, prior studies provide considerable evidence on how attention or monitoring from various parties such as auditors, analysts, business press reporters, institutional investors, and debt holders affects the financial reporting choices of managers. The current literature finds almost unilateral evidence that increased attention from these outsiders is …

The Impact Of Government Loan Expansion On Post-Graduation Outcomes: A Longitudinal Study, Mark Johnson, Taylor Nadauld

Journal of Undergraduate Research

The availability of higher education is linked to more affluent and prosperous societies. In the United States, policy makers have attempted to make post-secondary education readily available through grants and loans. In the past two decades student loans have exploded to become the second largest segment of consumer debt nationally. The effect that higher loan balances has on students has not been examined extensively. We perform a statistical analysis to demonstrate that when the government increases the supply for federal loans, students take on more credit to pay off more expensive forms of credit. All other effects of loans on …

The Use Of Lng As A Marine Fuel: Civil Liability Considerations From An International Perspective, Jingjing Xu, David Testa, Proshanto K. Mukherjee

Plymouth Business School

Recent regulations in the maritime domain have placed increasing pressure on the shipping industry to reduce exhaust emissions from ships. Using LNG, which produces virtually 0% sulphur dioxide emissions, as an alternative fuel has thus become an attractive option to shipowners. However, the absence of a comprehensive legal framework in this regard is noteworthy, particularly in view of the fact that the issue of liability for pollution damage and the corresponding issue of compensation is a lacuna in the domain of international maritime law. This article examines this issue in detail and proposes that there is an urgent need to …

Why Physicians Switch Electronic Health Record Vendors, Pete Andresen, Michelle Shussler, Kyle Sowards, Alberto Coustasse Dr.Ph. Md

Management Faculty Research

There are many factors involved when a physician chooses to switch Electronic Health Record [EHR.] vendors including system functionality, cost, poor customer service, company reputation, platform of software, meaningful use certification, and various others. The purpose of this research study was to locate the various reasons that lead to switching vendors and the barriers and benefits associated with doing so. System functionality and cost were the two largest deciding factors in switching vendors. Shifting regulatory standards require additional functionality to fulfill quality reporting measures including the Meaningful Use and Physician Quality Reporting Systems standards and many physicians and health systems …

Big Data: Harnessing The Beast!!, Rebecca Hovemeyer, Debra Stinson, Beteseb Gebremariam, Alberto Coustasse Dr. Ph, Md, Mba

Management Faculty Research

The healthcare industry’s growing use of health information technology has contributed to the enormous accumulation of health care data, leading to active use of the term big data. Although there has been large amounts and varieties of complex data captured during patient care, this data has remained vastly underutilized. The purpose of this study was to assess the variety of benefits and barriers of obtaining meaningful information from big data in healthcare.

The methodology utilized was a qualitative literature review that referenced 17 sources published between 2005 and 2016.Findings suggest that applied big data analytics within the healthcare arena can …

Icd-10 Implementation: Is The Workforce Ready?, David P. Paul Iii, D.D.S., M.B.A., Ph.D, Patricia A. Sacconi, Pamela Ann Glover, Robert Marriot, Alberto Coustasse Dr. Ph, Md, Mba

Management Faculty Research

After many delays, the U.S. finally implemented ICD-10-CM/PCS on October 1, 2015, bringing the U.S. into line with other industrialized nations, most of which have been using ICD-10 for many years. We outline the benefits and challenges to the preparatory activities of the ICD-10-CM/PCS implementation for the U.S. healthcare industry. To ease the transition, CMS allowed healthcare facilities to submit test claims prior to the implementation date, and delivered feedback on the acceptability of those claims. Early results indicated a relatively smooth transition, although some questions regarding the available data remain. Additional data, especially data concerning outcomes, is required.

Medicare Fraud, Waste And Abuse, Jamie Bush, Leslie Sandridge, Cierra Treadway, Kimberly Vance, Alberto Coustasse Dr. Ph, Md, Mba

Management Faculty Research

In 2014, the U.S. spent approximately $3 trillion on health care. Medicare accounted for $554 billion of these costs and around $60 billion were squandered due to incorrect billing methods, abuse, and fraud. Types of fraud included: kickbacks, up coding, and organized fraudulent crimes. To reduce the financial burden associated with these activities, the U.S. has created various fraud prevention programs. The purpose of this study was to identify methods of Medicare fraud, examine the various programs implemented by the U.S. government to combat fraud and abuse, and determine the effectiveness of these programs. While fraud prevention strategies have proven …

The Trends In Dtca And Effects Of Dtca By Pharmaceutical Firms In The United States, Sathorn Preechavuthinant, William K. Willis Drph, Alberto Coustasse Drph, Md, Mba

Management Faculty Research

The Direct-to-Consumer Advertising (DTCA) of pharmaceutical firms has been defined as an attempt of pharmaceutical companies to advertise products directly to patients (comsumers). Pharmaceutical DTCA has been criticized due to its inappropriateness and some urged the need to strengthen regulations. The DTCA has an impact on the public from both a benefit and harm concern. The purpose of this study is to investigate the current trend of pharmaceutical DTCA in the US and its effect on patients, physicians, and drug utilization. The methodology used in the research is literature review and semi-structured interview. The pharmaceutical DTCA showed reduction in total …

2017-March-22-Building Higher Ed, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

How Online Reviews Influence Consumer Restaurant Selection, Nefike Gunden

USF Tampa Graduate Theses and Dissertations

Since social media has been growing rapidly, the restaurant industry has been exploring this area extensively. Given that social media provides restaurant consumers with an opportunity to share their dining experiences, several studies have examined the impact of social media on consumer restaurant selection (Tran, 2015). As a part of the social media umbrella, online reviews are significant factors that influence consumer restaurant selection (Park & Nicolau, 2015; Yang, Hlee, Lee, Koo, 2017). However, there is a lack of understanding with regard to which attributes of restaurant online reviews are the most influential when it comes to customer decision making. …

Evaluating The Relative Importance Of Influencing Factors On Cruise Vacations: A Conjoint Analysis, Frida Bahja

USF Tampa Graduate Theses and Dissertations

This study focuses on exploring the relative importance of six influential factors in cruise customers’ decision-making process such as: cruise vacation price, cruise duration, distance from the cruise port, itineraries, environmental friendliness of cruise line and cruise online reviews. The decision on which influencing factors to select was made based on the review of literature.

The complexity of cruise customers’ decision-making process for these six attributes with several levels was examined with Choice-Based Conjoint (CBC) Analysis. CBC was selected due to its realistic approach to purchase decisions, in the form of trade-offs. The online survey collected data anonymously. The survey …

Provider Reimbursement Following The Affordable Care Act, Brandon Bowling, David Newman, Craig White, Ashley Wood, Alberto Coustasse Dr. Ph, Md, Mba

Management Faculty Research

Decreasing healthcare expenditure has been one of the main objectives of the Affordable Care Act (ACA). To achieve this goal, the Centers for Medicare and Medicaid Services (CMS) has been tasked with experimenting with provider reimbursement methods in an attempt to increase quality, while decreasing costs. The purpose of this research was to study the effects of the ACA on physician reimbursement rates from CMS to determine the most cost effective method of delivering healthcare services. CMS has experimented with payment methods in an attempt to increase cost effectiveness. Medicare has offered shared cost savings incentives to reward quality care …

Long-Term Care Policy: What The United States Can Learn From Denmark, Sweden, And The Netherlands, David P. Paul Iii, D.D.S., M.B.A., Ph.D, K. Chad Schaeffer

Management Faculty Research

Paying for long-term care consumes a substantial, and growing, part of the spending on healthcare in the U.S. We examine the components and payment systems for long-term care systems in Denmark, Sweden and the Netherlands to determine what policy makers in the U.S. can learn from these countries about how to improve long-term care provision and financing in the U.S.

I Kanban, Can You? A Librarian’S Introduction To Kanbanflow, Rachel S. Evans

Presentations

Introduces the concept of Kanban (Japanese for "sign" or "billboard"), an important tool for managing workflow and measuring improvement and outcomes that was first popularized by the manufacturing industry. Today Kanban is utilized by software development teams, marketing units, human resource offices, people in strategy and leadership, and for organizing personal tasks and achieving goals.

Also introduces KanbanFlow, a free online project management tool that digitizes the Kanban method. This tool supports real-time collaboration between team members and weaves in the Pomodoro method of time-tracking. Features a live demo of KanbanFlow, its various features, and real-life examples of how it …

Status Spillovers, Brian P. Reschke, Pierre Azoulay, Toby E. Stuart

Faculty Publications

When an actor experiences a sudden gain in status—for example, when a scientist wins a Nobel Prize, or a film director wins an Oscar—what does this increase do to the fates of that actor’s many ‘neighbors’? Do they bask in the reflected glory of the prize recipient, and therefore gain with her? Or, does competition for attention ensue, attenuating the recognition neighbors otherwise would have received? We investigate these questions in science. Using expert-assigned article keywords, we identify papers that are topically related to publications of future appointees to the prestigious Howard Hughes Medical Institute (HHMI). In difference-in-difference specifications we …

Ego Depletion And Internal Controls: How Controls Can Deplete Self-Control Resources, Drew Allen, David Wood

Journal of Undergraduate Research

In order to ensure accurate financial reporting, deter fraud, and safeguard assets, companies implement internal controls throughout their organization. Internal controls can be something as simple as requiring a manager to sign off on all expenses or having two people present to handle and count cash receipts. Without these controls, companies would have to rely solely on the competency and morality of their employees or use costly and restrictive supervision and monitoring to prevent intentional and unintentional errors. While internal controls serve an important role in reducing many types of risk, controls may also have unintended consequences that can negatively …

Judging Juror Judgments: Reactions To The Discovery Of Reduced Audit Quality Acts, Hannah Whipple, Bryan Stewart

Journal of Undergraduate Research

As watchdogs of public companies’ financial reporting, auditors have the responsibility to attest whether a firm’s financial statements fairly represent its finances. As such, auditors are subject to professional standards to ensure high-quality audits. At times, however, auditors fail to meet these standards with their actions. Such actions, “which reduce evidence-gathering effectiveness inappropriately” (Malone and Roberts 1996), are referred to in the academic research literature as reduced audit quality acts (RAQAs). RAQAs increase the risk of inappropriate or misleading audit opinions, which can harm investors, lenders, and other parties, and which often lead to litigation. We seek to determine how …

Fitness Tracker Technology Motivating Healthy Living, Andrew Petersen, William Tayler

Journal of Undergraduate Research

The purpose of this project was to test whether wearing a fitness tracker, such as a Fitbit, induces wearers to increase their physical activity. We believe that when wearers know that their physical activity is being measured, they will accelerate their physical activity. To test this hypothesis, we needed a control group where we could record participants’ physical activity when the participants were unaware they were being measured. This was accomplished by using the iPhone pedometer which is automatically activated upon purchase, and relatively unknown by iPhone users. The treatment groups were given a MiFit band, which is a less …

The Effect Of Behavioral Skills Training On Shot Performance In Field Hockey, Kelsey O'Neill

USF Tampa Graduate Theses and Dissertations

Behavior analysis procedures have been used to improve sports performance and enhance player safety across a wide variety of sports. The current study evaluated the effects of behavioral skills training on three common field hockey hits, a slap shot, drive, and sweep for young field hockey players. The procedures were evaluated in a multiple baseline across behaviors for three players. Results showed increases in each type of shot once intervention was implemented.

Earnings Yield As A Predictor Of Return On Assets, Return On Equity, Economic Value Added And The Equity Multiplier, Rebecca Abraham, Judith Harris, Joel Auerbach

HCBE Faculty Presentations

This study identifies earnings yield as a measure of financial performance that is based on a firm’s ability to sell profitable goods. It excludes the irrationality that can confound market-based measures of financial performance by emphasizing a firm’s ability to earn profits as the indicator of superior performance. For the full sample, the differential effects of earnings yield on return on assets, return on equity, stock returns, economic value added and the equity multiplier are determined for firms of different size and volatility. The analysis is conducted both across industries and within the oil and gas, computer software, biotechnology and …

Ada News - 03/20/2017, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.