Business Administration, Management, and Operations Commons^™

Securing Access To Lower-Cost Talent Globally: The Dynamics Of Active Embedding And Field Structuration, Stephan Manning, Joerg Sydow, Arnold Windeler

Management and Marketing Faculty Publication Series

This article examines how multinational corporations (MNCs) shape institutional conditions in emerging economies to secure access to high-skilled, yet lower-cost science and engineering talent. Based on two in-depth case studies of engineering offshoring projects of German automotive suppliers in Romania and China we analyze how MNCs engage in ‘active embedding’ by aligning local institutional conditions with global offshoring strategies and operational needs. MNCs thereby contribute to the structuration of field relations and practices of sourcing knowledge-intensive work from globally dispersed locations.Our findings stress the importance of institutional processes across geographic boundaries that regulate and get shaped by MNC activities.

أهمية استخدام نظام محاسبة التكاليف على أساس الأنشطة ( Abc ) في الشركات الصناعية العراقية: دراسة تطبيقية في الشركة العامة للزيوت النباتية (مصنع المأمون), قاسم محمد عبدالله

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى التعرف على مدى مقومات تطبيق نظام ABC في بيئة الشركات الصناعية العراقية / شركة الزيوت النباتية (مصنع المأمون) لغرض تطبيق نموذج جديد لحساب تكاليف الشركات كبديل عن الانظمة التقليدية المعمول بها حالياً وان هذه الطريقة تسمى حساب ” التكاليف المبنية على الانشطة ” ولقد اثبتت الطريقة الحديثة جدوى عالية وقدرة فائقة على وصف الواقع بطريقة ادق من الطرق التقليدية مما يسهل من الاجراءات المناسبة لتقليل التكلفة والتحكم بها . أظهرت نتائج الدراسة ان استخدام نظام ABC سيساعد في استبعاد الانشطة غير المجدية التي لا تضيف اي قيمة للمنتج النهائي وعدم ضمان دقة احتساب التكاليف . ان اهم …

معايير المحاسبة الحكومية الدولية وأهميتها في تطويوالنظام المحاسبي الحكومي في العراق(بحث مستل), إبراهيم محمد علي الجزراوي

Muthanna Journal of Administrative and Economics Sciences

إن معايير المحاسبة الحكومية الدولية كمتغير حديث في النظم المحاسبية الحكومية يمكن أن تساهم في تطوير النظام المحاسبي الحكومي في العراق وإن اعتماد هذه المعايير يتطلب إتباع أساس الاستحقاق المحاسبي. تتحدد مشكلة البحث بان مستخدمو المعلومات المحاسبية الحكومية يواجه مشكلة الحصول على المعلومات الملائمة والموثوقة التي توفر الشفافية المطلوبة لتحقيق المساءلة والرقابة واتخاذ القرارات، أن مصدر مثل هذه المعلومات هو نظام المعلومات المحاسبي الحكومي الذي يلبي المتطلبات التي تفرضها معايير المحاسبة الحكومية الدولية التي جاءت كأحد متطلبات تطوير نظم المعلومات المحاسبية الحكومية . ويهدف البحث إلى بيان دور معايير المحاسبة الحكومية الدولية قي تطوير النظام المحاسبي الحكومي في العراق من …

دور التقارير المالية المنشورة للشركات المساهمة في تلبية احتياجات المستخدمين من المعلومات دراسة استطلاعية على عينة من الوسطاء والمستثمرين في سوق العراق للأوراق المالية, فالح عبد الحسن داود

Muthanna Journal of Administrative and Economics Sciences

هدفت هذه الدراسة إلى بيان الدور الذي يمكن أن تلعبه معلومات التقارير المالية للشركات المدرجة في سوق العراق للأوراق المالية في قرارات المستخدمين المتعلقة ببيع وشراء أسهم هذه الشركات ، وباعتماد أسلوب الاستبيان الذي تم توزيعه على عينة مكونة من ( 42 ) فردا من الوسطاء الماليين والمستثمرين المتعاملين في هذه السوق ، فقد كانت من أهم نتائج الدراسة ما يلي :-إن هؤلاء المستخدمين لا يحصلون على التقارير المالية للشركات بسهولة ويسر وإنها لا تتوفر لهم في الوقت المناسب وحاجتهم إليها .-يعتمد هؤلاء المستخدمين على هذه التقارير في قراراتهم الاستثمارية حيث يفهمون المعلومات المحاسبية ويستخدمونها بالشكل الملائم والصحيح .-لا يكتفي …

التحديات التي تواجه مهنة المحاسبة والتدقيق في إطار عناصر البيئة التقنية الحديثة وآثرها على جودة وموثوقية المعلومات المحاسبية, ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

أصبح العصر الحالي هو عصر المعلومات وأنظمتها والبحث عن أفضل استخداماتها بأقل تكلفة ووقت, ولقد ازدادت في السنوات الأخيرة قدرة نظام المعلومات المحاسبية على الوفاء بالاحتياجات المطلوبة من المعلومات وذلك نتيجة لتحسن وسائل القياس وتشغيل وتحليل المعلومات باستخدام أنظمة الكمبيوتر المتطورة، إذ اتجهت معظم الشركات إلى تصميم أنظمة معلومات محاسبية بمواصفات محددة، وخاصة في ظل تكنولوجيا المعلومات، وذلك بهدف السيطرة على الكم الهائل من المعلومات الضرورية في تلك الشركات وضمان موثوقية كبيرة لها. ويعتبر استخدام تكنولوجيا المعلومات في تدقيق الحسابات من القضايا المعاصرة التي انبثقت عن إدراك مدققي الحسابات لأهمية مثل هذا الاستخدام لما يوفره من مساعدة في اختيار عينة …

Cracking The Case: Uncovering Key Communication Practices Of Successful Financial Professionals, Heidi Struve Currey

Communication & Leadership Dissertations and Theses

The economic events of recent years have unquestionably had an impact on the financial services industry; however the challenge to retain quality financial services professionals has been a struggle for decades. A review of the literature found that Cognitive Bias Theory, Social Judgment Theory, Cognitive Dissonance Theory and the Narrative Paradigm Theory uncovered two potentially valuable communication techniques that could be used by financial professionals: asking questions and sharing stories. The philosophical and ethical underpinning of this study assumed that all financial professionals view every client relationship as if it were personal; so that when a financial professional experiences success …

Government Ideology, Democracy And The Sacrifice Ratio: Evidence From Latin American And Caribbean Disinflations, Tony Caporale

Economics and Finance Faculty Publications

This study uses a sample of 34 disinflations undertaken by thirteen Latin American and Caribbean (LAC) nations to test if political institutions impact the cost of policy induced disinflations. We find, after controlling for several of the most important covariates in the literature, that disinflations are less costly for right vs. left governments and that sacrifice ratios are lower for more democratic vs. authoritarian governmental regimes. This is robust to different measures of government ideology as well as to alternative ways of computing the sacrifice ratio and lends support for political economy literature which argues that political institutions have significant …

Nokia Siemens Networks: Just Doing Business – Or Supporting An Oppressive Regime?, Judith Schrempf-Stirling

Management Faculty Publications

This case study examines the relevance of taking social and political factors into consideration when a corporation is making a key business decision. In September 2009, Simon Beresford-Wylie, the outgoing CEO of Nokia Siemens Networks (NSN), was reviewing the company’s achievements — while acknowledging the latest public criticism regarding NSN’s business relationship with the Iranian government. In the summer of 2009, NSN was accused of complicity in human rights violations linked to Iran’s presidential election. The company sold network infrastructure and software solutions to the Iranian government, which then used this technology to observe, block, and control domestic communications. Should …

The Impact Of The "Great Recession" On The Financial Resources Of Nonprofit Organizations, Joseph C. Morreale, Phd

Wilson Center for Social Entrepreneurship

No abstract provided.

Three Essays On Opacity, Corporate Governance, And Credit Ratings, Yiwen Gu

Graduate Theses and Dissertations

In the first essay, utilizing a more recent and expanded 20-year sample 1991-2010 of dual-rated bonds issued, I confirm Morgan's (2002) finding that banks are relatively more opaque than nonbanks. The likelihood of a rating split is higher, and the magnitude of the rating gap is larger, for banks than nonnbanks. Moreover, rating agency disagreements are more significant for banks with relatively higher loan and trading securities holdings and maintain lower capital, and for banks engaged in mortgage securitization. Importantly, I find that rating agency disagreements reflect market proxies of information uncertainty. Further, opacity makes external financing more costly. Equity …

The Impact Of Honor Codes And Perceptions Of Cheating On Academic Cheating Behaviors, Especially For Mba Bound Undergraduates, Heather M. O'Neill, Christian A. Pfeiffer

Business and Economics Faculty Publications

Researchers studying academic dishonesty in college often focus on demographic characteristics of cheaters and discuss changes in cheating trends over time. To predict cheating behavior, some researchers examine the costs and benefits of academic cheating, while others view campus culture and the role which honor codes play in affecting behavior. This paper develops a model of academic cheating based on three sets of incentives - moral, social and economic—and how they affect cheating behaviors. An on-line survey comprising 61 questions was administered to students from three liberal arts colleges in the USA in spring 2008, yielding 700 responses, with half …

Improving Bank's Attitude Towards Financing The Small And Medium Enterprises (Smes) : A Case For Malaysia., Susana Mohd Nasir

Student Works (2010-2019)

This study examines the relationship between bank’s attitude and access to financing for SME companies for Malaysian local banks. It is evidence that large part of the private sectors consist of SMEs in Malaysia. The role of SMEs in economic growth has become more important than ever in line with the government envisioned New Economic Model. There is substantial evidence that SMEs face larger growth constraints and have less access to financing. Using data collected from lending officers from local banks, we examine the banks practices in evaluating the SME financing. We found that banks attitude affects SME access to …

User Patterns Of Key Performance Indicators Among Non-Profits In New York City And Westchester County, Gregory Holtz Phd

Wilson Center for Social Entrepreneurship

After a brief description of the study participants, the four major questions which guide the research are explored:

• What percent of the non-profits in the study use KPI’s and what are the different purposes served by the non-profit’s sector adoption of KPI’s?
• What are the various uses of KPI’S by non-profits?
• What are the pressures that come from funders to use KPI’s?
• Why do some non-profits not use Key Performance Indicators?

The context inside of which these questions were posed is one that has changed rapidly over the last several years. For many years non-profit organizations concentrated their considerable energies …

Dr Pepper Snapple Group: Fighting To Prosper In A Highly Competitive Market, Joseph S. Harrison

Robins Case Network

Since its separation from the food giant Cadbury Schweppes, Dr Pepper Snapple Group has experienced successes such as the turnaround of the Snapple brand and growth in demand for some of its popular brands. However, the company is still a distant third in an incredibly competitive industry. How can the company achieve continued success in the shadows of Coca Cola and PepsiCo?

Le Développement Durable Comme Mode De Prévention Des Risques Energétiques : Une Approche Par Les Capacités D’Absorption. Le Cas De La Voiture Electrique Chez Renault, Sylvaine Castellano, Adnane Maâlaoui, Judith Schrempf-Stirling

Management Faculty Publications

Sustainability — a way to prevent energy-related risks — is the buzzword of the last decade. This trend demands radical rethinking on how society lives, consumes and produces. Herein, we focus on electric cars, which is the result of sustainable processes and initiatives in the car industry. The case of Renault illustrates how the firm based its sustainable strategy on its absorptive capacities.

Conditioning The Capital Asset Pricing Model To Incorporate Macro-Economic Based Variables, Maria Casandra Rusti

Whittier Scholars Program

Time variations in expected returns are related to the business cycle. Evidence shows that expected returns are higher in economic recessions, since investors are less willing to hold risky assets, and lower in economic booms. This suggests that time variations in equity premiums should be accounted for by variables related to the business cycle. Being able to model equity premiums helps investors optimize their portfolios. Therefore, we develop a conditioning macroeconomic variable that captures time variation in risk premium across business cycles and we test its predictive power for future market returns. More specifically we look at the following macro-economic …

What Influences The Changes In Reit Ceo Compensation? Evidence From Panel Data, John M. Griffith, Mohammad Najand, H. Shelton Weeks

Finance Faculty Publications

This study examines what influences the changes in REIT CEO compensation using the following performance measures: average three-year total returns to shareholders, market value added, Tobin's q, and change in funds from operations. The impact of managerial power on the change in compensation is also examined. The empirical evidence indicates that firm performance and size do not influence the change in CEO salary, while risk, tenure, title, ownership, and age have significant impacts. Bonuses are not influenced by risk, size, or CEO power; however, they are influenced by performance. Option awards are affected by performance and CEO power.

تطوير السياحة ….مدخل للتنمية المستدامة في العراق, Faris Kareeem Buraihi

Muthanna Journal of Administrative and Economics Sciences

تجاوزت السياحة بمفهومها المعاصر من مجرد كونها سفر وفعاليات ترويحية، إلى نوع من الصناعة لها أبعادها الاقتصادية والاجتماعية وضمن إطار نوع من تنظيم العلاقات والمصالح بين دول العالم لذلك تعد التنمية السياحية في الوقت الحاضر أحد أهداف التنمية الاقتصادية والاجتماعية الشاملة لما لها من قدرة على تحسين ميزان المدفوعات وتوفير فرص عمل وخلق فرص مدرة للدخل، فضلا عن المساهمة في تحسبن اسلوب ونمط الحياة الاجتماعية لعموم أفراد المجتمع.وفي العراق، طالما عانى القطاع السياحي في العراق من مشاكل ومعوقات عديدة أبرزها أداء السياسات الحكومية، فضلا عن الحصار الاقتصادي وما تعرض له العراق من حروب ودمار شديدين طالت معظم الأماكن السياحية، وابتعاده …

Equity Valuation Methods Of Analysts In Malaysia : A Study Of Financial Analyst Coverage Of Airasia Berhad 2007-2011., Intan Suraya Hashim

Student Works (2010-2019)

This study examined the valuation methods used by sell-side financial analysts to value AirAsiaBerhad’s (AirAsia) shares. Using content analysis methodology and a survey of analysts who were covering the share, earningsbased valuations appeared to be dominant when AirAsia reported a profit and asset-based valuations appeared to be dominant when AirAsia reported a loss. Our results suggested that the Price-to-Earnings (P/E) ratio is analysts’ preferred earnings-based valuation method. However, we could not conclusively identify their preferred asset-based valuation method. Our results also indicated that analysts changed valuation methods during their coverage of AirAsia’s shares, switching between earnings-based and asset-based valuations as …

Corporate Image, Service Quality, Customer Perceived Value, Relationship Quality And Its Effect On Switching Intention Among Islamic Banking Customers In Malaysia., Nor Hashima Hashim

Student Works (2010-2019)

Abstract NA

وسائل القياس والإفصاح في المحاسبة البيئية (دراسة تطبيقية في محطة توليد الطاقة الحرارية في الناصرية), علي نعيم جاسم

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة الى بيان دور الوحدات الاقتصادية في المحافظة على البيئة واعتبارها جزءاً رئيسياً من اهدافها التي تسعى الى تحقيقها للارتقاء بمستوى الخدمات المقدمة لما لهذا الدور من أهمية في الحياة وخاصة في العراق الذي يعاني في الوقت الحاضر من بيئة ملوثة نسبياً. فقد وضع الباحث حلولاً لعملية القياس والافصاح عن التكاليف البيئية وخاصة في الشركات العامة التي تعمل في ظل ظروف صعبة وقاسية تفرضها اللوائح والقوانين. وفي اطار سعي الباحث لتحقيق هدف الدراسة استند الى الفرضية الرئيسية الاتية ((هناك علاقة وثيقة بين تحمل الوحدات الاقتصادية للكلف البيئية وبين المساهمة الكبيرة لها في مجال المحافظة على البيئة لتحقيق جزء من …

مدى تطبيق واعتماد المصارف المحلية العراقية للحوكمة المصرفية.. دراسة ميدانية لعينة من المصارف العاملة في القطاعين الحكومي والخاص في بيئة العمل العراقية, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة إلى التعرف على الحوكمة المصرفية وفقا لمبادئ وقواعد الحوكمة الصادرة عن منظمة التنمية والتعاون الاقتصادي (OECD) ولجنة بازل Basel) ) للرقابة المصرفية، حيث جاءت الدراسة لتسلط الضوء على مفاهيم وأهداف ومزايا الحوكمة, وقد تم تطبيق الحوكمة المصرفية في عينة من المؤسسات المالية ومنها المصارف المحلية العاملة في البيئة العراقية باعتبارها الركائز الأساسية للاقتصاد الوطني واحد دعائمه وذلك باستخدام أسلوب استمارات الاستبانة في مجتمع الدراسة المتكون من (30) موظف. إن أهم ما جاء بالدراسة من استنتاجات، أن مبادئ الحوكمة عند تطبيقها من شأنها أن تؤدي إلى تحقيق العدالة والشفافية وحماية حقوق المودعين وتعمل على تخفيض معدلات الفساد المالي والإداري …

The Stability Of Offshore Outsourcing Relationships: The Role Of Relation Specificity And Client Control, Stephan Manning, Arie Y. Lewin, Marc Schuerch

Management and Marketing Faculty Publication Series

Offshore outsourcing of administrative and technical services has become a mainstream business practice. Increasing commoditization of business services and growing client experience with outsourcing have created a range of competitive service delivery options for client firms. Yet, data from the Offshoring Research Network (ORN) suggests that, despite increasing market options and growing client quality and cost efficiency expectations, clients typically renew provider contracts and develop longer-term relationships with providers. Based on ORN data, this paper explores drivers of this phenomenon. The findings suggest that providers promote contract renewal by making client specific investments in software, IT infrastructure and training, and …

Take Me Out Of The Ball Game: The Efficacy Of Public Subsidies In The Success Of Professional Sports Stadiums, Jonah Chodosh

CMC Senior Theses

This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the two factors determining the highest likelihood of venue success include multiple tenants and access to mass transit. The analysis demonstrates that public subsidies towards stadiums don’t generate sufficient economic returns, and that successful stadiums can be created without using taxpayer funds.

Public Dollar Private Owners; Tax Subsidies For New Stadiums In Professional Sports, Grant J. Bunnage

CMC Senior Theses

The growing popularity of North American professional sports over the last twenty years directly coincides with the recent trend of urban communities using tax dollars to publically subsidize professional football, baseball, and basketball stadiums. Communities across North America invest substantial amount of public tax dollars in private facilities in light of a consensus among policy analysts that the economic impact of the new stadium is greatly exaggerated. The economic impact of new stadiums has been extensively researched, the focus  of this paper rather, is to examine the impact publically subsidized facilities built in the last twenty years have on the …

Hedging Effectiveness In Crude Palm Oil Market., Rozaimah Zainudin

Student Works (2010-2019)

Abstract NA

Traditional Traders And Hypermarket Growth In Malaysia., Holst Hans Peter

Student Works (2010-2019)

Retail markets in Malaysia were protected from foreign direct investment and competition until the latter part of the 1980s when the Government began a deliberate policy of liberalisation. this change is exemplified by French hypermarket chain Carrefour opening the first hypermarket in Malaysia, in 1994. Carrefour was the hypermarket leader in France and experienced in developing economies, e.g. Thailand; Brazil. The large scale and technologies of the hypermarket selling space and organisation were new to Malaysia, and visibly attracted large numbers of customers. Hypermarket inscreased their presence in Malaysia in  a short period of time. The 1999 Review of Progress …

Globalization Of Chinese Firms: Theoretical Universalism Or Particularism, Ilan Alon, John Child, Shaomin Li, John R. Mcintyre

Management Faculty Publications

Research on the globalization of Chinese and other emerging markets' companies has only just begun and is on the verge of taking off. As it does so, additional thought should be given to the ontological and epistemological underpinnings of the theories attempting to capture the phenomenon. Should Western-centric theory prevail? Be adapted? Or abandoned in favour of new indigenous approaches to theorizing, based on context? Finally, should the context itself be the basis of theorizing? While the debate will not stop here, the future may hold a multiplicity of approaches, both indigenous and internationalized, for explaining emerging markets' contexts and, …

A Business Case For Return On Investment: Understanding Organizational Change, Rya S. Henderson-Carter

Walden Dissertations and Doctoral Studies

Since 2010, 2,000 U. S. leaders spent {dollar}150 billion on return on investment (ROI) training, yet questions still exist on how to measure the benefits of organizational change. The purpose of this embedded single-case study was to explore how business leaders could use ROI to characterize the benefit of intervention strategies for organizational change. Stakeholder theory and Maslow's hierarchy of needs theory formed the conceptual framework for this study. A purposive sample of 20 civilian personnel managers located at a medical facility for veterans in central Texas participated in semistructured interviews. The 5 primary themes that emerged using thematic analysis …

The Firm-Specific Determinants Of Corporate Debt Maturity : A Study Of Malaysian Firms., Amirali Moeini Chaghervand

Student Works (2010-2019)

The study investigates the empirical determinants of debt maturity structure, using a panel data set of non-financial Malaysian firms. The results, which are based on 1300 firm-year observations for 260 Malaysian firms in the period 2005-2009, generally support the role of agency cost of debt and asymmetric information as major determinants of debt maturity choice of firms in Malaysia. The results of the study lend considerable support to the notion that size, asset maturity, and leverage have significant positive effects in extending the maturity of debt employed by Malaysian firms. The findings also reveal that firm quality and liquidity risk …