Business Administration, Management, and Operations Commons^™

Exploration Of The Impact Of Lean System On Profitability In U. S. Pharmaceutical Industry, Linya Shu

Morehead State Theses and Dissertations

A thesis presented to the faculty of the College of Business and Technology at Morehead State University in partial fulfillment of the requirements for the Degree Master of Science by Linya Shu on April 27, 2018.

Committees Agenda, Wku Board Of Regents

Board of Regents Documents

Revised agendas for the Board of Regents' committees.

What Would We Do Without Them: Whistleblowers In The Era Of Sarbanes-Oxley And Dodd-Frank, Sean Griffith, Jane A. Norberg, Ian Engoron, Alice Brightsky, Tracey Mcneil, Jennifer M. Pacella, Judith Weinstock, Jason Zuckerman

Fordham Journal of Corporate & Financial Law

No abstract provided.

Strategic Implications Of Blockchain, William R. Adams

Marriott Student Review

This thesis introduces blockchain, the underlying technology of cryptocurrencies such as Bitcoin, and discusses how best to conceptualize it relative to other technologies. Following an explanation of the fundamentals of blockchain, also known as the distributed ledger, I identify the characteristics of the technology. Building upon blockchain’s inherent strengths and limitations, I explore potential business applications of blockchain. Finally, I recommend that leaders continue to track the development and adoption of blockchain technology, even if they decide that implementing it does not align with their organization’s strategy at present.

News From The Graduate School - Masters Of Business Administration, Otterbein Office Of Graduate Programs

Graduate School

Newsletter that provides updates from the Graduate School and the MBA Graduate Program.

Glossary Of Business Evidence, Paul C. Boyd

MBA Faculty Conference Papers & Journal Articles

No abstract provided.

Calculating The Cost Of Pilot Turnover, Kristine M. Kiernan

Journal of Aviation/Aerospace Education & Research

Controlling costs is a critical ingredient in achieving profitability in the airline industry. Typically, labor costs are the first or second highest cost category for airlines. Some components of labor costs, such as pay and benefits, are easy to calculate. Turnover costs, however, are not easy to calculate, and are often underestimated. This paper builds a model for examining turnover costs for pilots in Part 135 carriers, and tests the model empirically in a Part 135 carrier. The model provides a framework to assist airlines in estimating turnover costs for pilots. The case study of a Part 135 cargo operator …

Quarterly Meeting Minutes, Wku Board Of Regents

Board of Regents Documents

Action items:

• Graduate Certificate in Scientific Data
• Sabbatical Leave Requests
• Emeritus Appointment
• Honorary Doctorate
• Naming Designated Rooms / Areas
• Barbara Burch Resolution of Appreciation
• Rick Stansbury Contract Addendum
• 2016-17 & 2017-18 Financial Statements & Budget
• Timothy Caboni's report re: regional campuses, construction, cell phones, position cuts, budget cuts
• Phillip Bale's remarks
• Budget Stabilization Plan
• WKU Budget Restructering Plan: Recommendations to President Caboni

Quarterly Meeting Agenda & Packet, Wku Board Of Regents

Board of Regents Documents

Action items:

• Graduate Certificate in Scientific Data
• Sabbatical Leave Requests
• Emeritus Appointment
• Naming Designated Rooms / Areas
• Barbara Burch Resolution of Appreciation
• Rick Stansbury Contract Addendum
• Auditor's Report & Financial Statements
• WKYU-TV & WKYU-FM Audits
• 2017-18 Operating Budget Revisions
• Personnel Actions
• 2nd Quarter Revenue & Expenditures
• Budget Stabilization Plan

2018 Q1 Private Capital Access Index Report, Craig R. Everett

Pepperdine Private Capital Access Report

The Pepperdine Private Capital Access Index (PCA) is a quarterly indicator produced by the Graziadio School of Business and Management at Pepperdine University, and with the support of Dun & Bradstreet. The index is designed to measure the demand for, activity, and health of the private capital markets. The purpose of the PCA Index is to gauge the demand of small and medium sized businesses for financing needs, the level of accessibility of private capital, and the transparency and efficiency of private financing markets.

Productivity And The California Global Warming Solutions Act: An Examination Of Cost Of Compliance Utilizing Plant Level Data In The Portland Cement And Manufacturing Industry, Richard Ardito

Doctoral Dissertations and Projects

This dissertation examined the effect of California environmental regulation, AB32 on the Portland Cement Mining and Manufacturing industry which was directly targeted by the legislation. The researcher examined the effect of productivity on the Portland Cement industry operating within California by comparing changes specific labor and fuel use productivity measures to changes in the same measures for organizations operating outside of California. These differences were examined using an independent sample t-test to determine if any changes were statistically significant. The results showed statistically significant increases in productivity for direct labor, total employee labor, and combustible fuel use when analyzed to …

Finance & Budget Committee Agenda & Packet, Wku Board Of Regents

Board of Regents Documents

Action and information items:

• Auditor's Report & Financial Statements
• WKYU-TV & WKYU-FM Audits
• 2017-18 Operating Budget Revisions
• Personnel Actions
• 2nd Quarter Revenue & Expenditures Statement
• Quarterly Internal Audit
• Outstanding Student Accounts & Collection Procedures
• Resource Allocation, Management & Planning (RAMP) Budget Model

The Impact Of Sustainability Reporting On Firm Profitability, Lancee L. Whetman

Undergraduate Economic Review

Using a hand-collected representative sample of 95 publicly traded American firms from various sectors in 2015-2016, I examine how corporate sustainability reporting affects the financial performance of firms. I find a positive and significant effect of sustainability reporting on a firm’s return on equity, return on assets, and profit margin in the subsequent year. However, this relationship is found only for firms with low institutional ownership. These results suggest that sustainability reporting would be a worthwhile use of corporate resources for this subset of firms. Further, corporate sustainability reporting is shown to be an effective substitute for monitoring by institutional …

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

2017-2018 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2017-2018 Financial Summary of Morehead State University.

Ua25/2 Memoranda, Wku Human Resources

WKU Administration Documents

Memoranda issued by WKU Human Resources to faculty & staff via email.

• Employee Benefits Cost Chart, 1/1/2019
• Salary Increases, Employee Benefits Cost, 1/1/2019

Financial Crowding Out Of Ghanaian Private Sector Corporations, Andrews Kwablah

Walden Dissertations and Doctoral Studies

The government of Ghana borrows from both domestic and foreign sources to finance the budget deficit. By the year 2013, the domestic debt was 55% of the public debt. Government domestic borrowing is competitive and can potentially crowd out the private corporate sector. Therefore, the specific research problem addressed in this study was whether the Ghanaian government's domestic debt (DEBT) caused financial crowding out (FCO) in Ghana. FCO theory is not conclusive and not proven specifically for Ghana, so the purpose of this research was to investigate its presence in Ghana. The neoclassical theory of FCO underpinned the research. The …

Microfinance: Combating World Poverty One Small Business At A Time, Alison Basney

Senior Honors Theses

Poverty is a major problem that reaches millions of people around the world. Although many organizations and individuals work daily to combat this, much of the work done to reduce poverty lacks sustainability and serves only to remedy to the effects of poverty, rather than create a solution to the causes of poverty. Microfinance can be very basically defined as the provision of banking to the impoverished who would not otherwise have access to these services. This purpose of this thesis is to show that microfinance is the ideal solution to the poverty problem by using research and evidence from …

Improving Access Of Small Business Owners To Microloan From Microfinance Institutions In Nigeria, Hyeladzira Mshelia Ochonogor

Walden Dissertations and Doctoral Studies

Abstract

Most microloan applicants in Nigeria are denied access to financial services by the commercial banks because of the high risk involved in granting loans to an individual without tangible assets to offer as collateral. The purpose of this qualitative multiple case study was to explore small business owners' understanding of suitable funding options from microfinance banks in Nigeria to sustain their businesses beyond the first 5 years. An investigation was conducted on how small business owners could obtain information on funding options most suitable to sustain their business. Guided by the ethical banking operations framework theory, the strategies business …

Managerial Strategies To Sustain Small Auto Repair Businesses, Osaka Kugblenu Tetteh-Odonkor

Walden Dissertations and Doctoral Studies

Small auto repair business owners need strong operational skills; however, some lack expertise in managerial strategy. The purpose of this multiple case study was to identify managerial strategies small auto repair business owners use to sustain businesses in Columbus, Ohio with respect to strategy, time management, and alteration of value chain services. Based on the Vroom expectancy theory of motivation, small auto repair business owners may use effectiveness and efficiency of business performance with particular emphasis on managerial strategic development and execution to enhance financial results and rewards. Data collection involved face-to-face, semistructured interviews with 5 small auto repair business …

The Effects Of Positive And Negative Environmental Responsibility On Financial Performance, Anna Gurr

CMC Senior Theses

As environmental responsibility (ER) gains momentum in the corporate and stakeholder world, it is imperative to understand the relationship between ER and financial performance. While there is prior research looking at this relationship, this study provides further insight into the specific effects of negative and positive ER. In addition, it looks over the years 2008-2011 having implications for companies about the effects of their ER even through financial hardships. This study uses a widely respected corporate social responsibility database, in which ER scores were separated from. In this study, 287 firms in the S&P 500 are examined through times-series regression …

Success Strategies For Small Financial Planning Firms, Joanne H. Snider, Kevin J. Davies

International Journal of Applied Management and Technology

Small Business Administration statistics indicate that 20% of small businesses fail within the first 2 years and 50% fail within 5 years. The purpose of this case study was to explore the success factors and strategies of 12 small business owners of independent financial planning firms who achieved profitability beyond 5 years. The conceptual framework was entrepreneurship theory and Porter’s five forces model of competitive strategy. The data gathering method included semistructured interviews and analysis of business artifacts such as websites and newsletters. Initial coding of the responses preceded an analysis of recurring patterns and themes. The major themes identified …

Share Retention, Underwriter Reputation, And Initial Public Offering Underpricing, Marcia Yvonne Reid-Grant

Walden Dissertations and Doctoral Studies

Initial public offering (IPO) underpricing is a costly practice that decreases the IPO proceeds accruing to the issuing firms and can derail a firm's growth objectives. The purpose of this correlational study was to determine the relationship between share retention, underwriter reputation, and IPO underpricing among a population of IPOs issued in Jamaica. The efficient market hypothesis served as the theoretical framework for this study. Archived data for 52 IPOs issued in Jamaica from 1986 to 2018 were collected and Spearman's correlation matrix and heteroscedasticity-consistent standard errors regression analysis were applied. The outcomes of this study indicated no significant relationship …

Three Essays On Ceo Risk Preferences, And Ability, Corporate Hedging Decisions, And Investor Sentiment, Sonik Mandal

Finance Theses & Dissertations

The derivative hedging research has looked at why firms and how firms hedge and if it increases value for their shareholders. In this dissertation we investigate the relation between CEO risk preferences and ability and whether if affects their hedging decisions and firm value.

In our first essay, we challenge the theory and previous empirical evidence that showed CEO risk preferences affects hedging. Using a sample of Fortune 500 firms and 5 years of panel data, and using inside debt (i.e., CEO pension and deferred compensation) and the CEO Vega and CEO Delta, as proxies of CEO risk preferences, we …

Strategic Working Capital Sourcing Strategies For The Survival Of Small Businesses, Gregory Smith

Walden Dissertations and Doctoral Studies

Fifty percent of small businesses fail before attaining their 5-year anniversary. The lack of sufficient working capital is one of the major reasons for small business failure. Pecking order theory was employed as the conceptual framework for this multiple case study to explore the working capital sourcing strategies of 6 purposely selected successful small business owners in the Southeast region of the United States used to sustain their businesses beyond 5 years. Data sources included semistructured interviews and company documents. Data analysis included thematic coding of the material using statistical software. The modified Van Kaam method was used to analyze …

Corporate Governance Implementation In The Nigerian Banking Industry, David Nkata Bassey

Walden Dissertations and Doctoral Studies

The increasing level of fraud, the collapse of banks, and the loss of confidence in the Nigerian banking industry have been attributed to poor corporate governance. The problem of this study was effective implementation of corporate governance in Nigeria where multiple regulations are in place. The purpose of this qualitative single case study was to understand how corporate governance is implemented in the Nigerian banking industry in the face of a multiplicity of regulations. The research question investigated how Nigerian bank managers implement corporate governance regulations in the face of a multiplicity of regulations. The conceptual framework was grounded in …

Strategies For Reducing Corporate Accountants' Turnover Through Implementing Workplace Flexibility, Elizabeth Nwoseh-Streeter

Walden Dissertations and Doctoral Studies

Flexibility in the workplace is no longer perceived as a benefit to employees but as a requirement for organizations to remain competitive. Financial compensation alone may be insufficient to encourage employee retention. The purpose of this qualitative, single case study was to explore the strategies that corporate accounting and finance leaders implement to promote workplace flexibility for increasing accountants' retention. The conceptual framework for this study was Karasek's demand control support framework. The research sample consisted of 6 corporate accounting and finance leaders who had a history of successfully implementing a workplace flexibility program. Data analysis consisted of compiling the …

Financial Literacy In Appalachian Kentucky With A National Comparison, Tanya Noah

Walden Dissertations and Doctoral Studies

Financial literacy is a national problem; many studies confirmed that Americans have low levels of financial literacy. There is little to no research about financial literacy in Appalachia, and the level of financial literacy was unknown for Appalachian Kentucky. There is a problem deserving attention which can be seen by examination of the 3 key financial indicators. Many researchers found the Appalachian Kentucky region deficient regarding poverty rates, unemployment rates, and personal income rates. The purpose of this study was to develop a baseline level of financial literacy of Appalachian Kentuckians and to compare it to national levels. Becker's theory …

Characteristics Of Stocks And Individual Investor Herd Behavior: A Causal-Comparative Study, Tze Sun Wong

Walden Dissertations and Doctoral Studies

Some individual investors follow institutional investors in trading, a phenomenon called herding, that leads to excess market volatility and mispriced stocks. Individual investors who herded suffered from inferior investment performances and monetary losses, and the impact is broader in an individual investor dominant market such as Taiwan. Behavioral finance is the theoretical base of herd behavior. The purpose of this causal-comparative study was to examine individual investor herd behavior as related to characteristics of stocks in the Taiwan stock market. The research questions addressed what differences in individual investor herd behavior, if any, existed by market capitalization, price-to-book (P/B) ratio, …

Leadership Strategies To Reduce Employees' Occupational Stress, Ransford George Davidson

Walden Dissertations and Doctoral Studies

Job-related aspects of the work environment, such as work pressure, workload, leadership, and management support cause occupational stress and increase costs to organizations. Grounded in the job demands-resources model theory, the purpose of this single case study was to explore strategies some bank managers use to reduce employees' occupational stress. The interview process included 5 managers employed at a bank in the Caribbean who successfully implemented strategies that reduced employees' occupational stress. The data collection and analysis process involved face-to-face, semistructured interviews and analysis of organizational documentation. Using the exploratory approach in data analysis, data were systematically integrated, evaluated, and …