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2013

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Articles 91 - 120 of 498

Full-Text Articles in Business Administration, Management, and Operations

The Reality Of Taxation In Iraq And Aspect Of It’S Development, Warkaa Khalid Abd Al Jabbar, Fedaa Adnan Opeid Sep 2013

The Reality Of Taxation In Iraq And Aspect Of It’S Development, Warkaa Khalid Abd Al Jabbar, Fedaa Adnan Opeid

Journal of Economics and Administrative Sciences

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might …


Offshoring At Acesco Medical Devices, John C. Mcintosh Sep 2013

Offshoring At Acesco Medical Devices, John C. Mcintosh

Management Faculty Publications and Presentations

The medical device industry is highly profitable and projected to experience double digit growth well into the future. The five top performing American medical device companies offshore some core and non-core value chain activities to realize lower production costs, higher innovation, and faster time to market. This case examines the offshoring decision of Acesco Medical Devices-a medium-size company that produces neurology, orthopedics, and cardiovascular products. It considers the tradeoffs between corporate social responsibility, as it pertains to workforce reductions in the United Sates, and the substantial strategic benefits of offshoring to India.


Investigating The Effects Of Daily Inventory Record Inaccuracy In Multichannel Retailing, Thomas J. Kull, Mark Barratt, Anníbal C. Sodero, Elliot Rabinovich Sep 2013

Investigating The Effects Of Daily Inventory Record Inaccuracy In Multichannel Retailing, Thomas J. Kull, Mark Barratt, Anníbal C. Sodero, Elliot Rabinovich

Management Faculty Research and Publications

Inventory record inaccuracy (IRI) challenges multichannel retailers in fulfilling both brick-and-mortar and direct channel demands from their distribution centers. The nature and damaging effects of IRI largely go unnoticed because retailers assume daily IRI remains stable over time within the replenishment cycle. While research shows that a high level of IRI is damaging, in reality the level of IRI can change every day. We posit that daily IRI variation increases the uncertainty in the system to negatively affect inventory and service levels. Our research uses data collected daily from a multichannel retailer to ground a discrete-event simulation experiment. Going beyond …


Reflections Of Contemporary Environmental Developments On The Financial Reporting System, Abdul Hussain Tawfiq Shibli, Abbas Hameed Yahya Al-Timemi Sep 2013

Reflections Of Contemporary Environmental Developments On The Financial Reporting System, Abdul Hussain Tawfiq Shibli, Abbas Hameed Yahya Al-Timemi

Journal of Economics and Administrative Sciences

The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets, hence the existing system of financial reporting trying to adapt the new situation and trying to overcome criticism of the financial reporting of traditional and which is confined only to the reporting of information Finance and neglect non-financial information, as well …


Do Short Sellers Front-Run Insider Sales?, Mozaffar Khan, Hai Lu Sep 2013

Do Short Sellers Front-Run Insider Sales?, Mozaffar Khan, Hai Lu

Research Collection School Of Accountancy

We study the behavior of short sellers as informed market participants and examine potential sources of their information. Using a newly available dataset with high-frequency short sales data, we find evidence of significant increases in short sales immediately prior to large insider sales, but not prior to small insider sales. We examine a number of explanations that the increase in short sales is driven by public information, either about the firm or about the impending insider sale. The evidence is inconsistent with these explanations, but is consistent with front-running facilitated by leaked information. The front-running appears to be concentrated in …


Properly Improving Employee Attitudes Through Hr Programs And Recognition Practices, Jonathan Degraff, Dr. John Bingham Aug 2013

Properly Improving Employee Attitudes Through Hr Programs And Recognition Practices, Jonathan Degraff, Dr. John Bingham

Journal of Undergraduate Research

Employers seek to enhance employee dedication and increase company productivity while controlling operating costs; hence, companies have recently been investing more in human resource (HR) programs and recognition practices. The honors thesis I recently completed at Brigham Young University sought to augment practioners’ and academicians’ knowledge about HR programs and recognition practices by evaluating their respective effects on employee attitudes. This report will review the methods and findings of my project, as well as explain how I used the ORCA Grant to achieve my goals.


Managing Organizational Identity: Government Dependency And Organizational Mission In South African: Social Development Nonprofits, Eric Darsow, Dr. Warner Woodworth Aug 2013

Managing Organizational Identity: Government Dependency And Organizational Mission In South African: Social Development Nonprofits, Eric Darsow, Dr. Warner Woodworth

Journal of Undergraduate Research

Many nonprofit organizations in South Africa sacrifice their autonomy and mission focus in exchange for the secure funding source of government service provision. The purpose of this project was to investigate and develop management techniques whereby nonprofit organizations in South Africa can effectively serve as both government watch dogs and quality government services providers. Since nonprofit organizations are critical components of the social services infrastructure in South Africa, investigating ways to maximize their impact on target communities while still creating an invigorating and meaningful work environment can have significant positive impact on society. I collected field data in East London, …


The Effects Of Inflation On Businesses In Brazil, Brian Morgan, Dr. Lee Radebaugh Aug 2013

The Effects Of Inflation On Businesses In Brazil, Brian Morgan, Dr. Lee Radebaugh

Journal of Undergraduate Research

The grant I received has helped me write an honors thesis entitled, “The Effects of Inflation on Businesses in Brazil.” For many years now, Brazil has been plagued with high levels of inflation. Although small amounts of inflation can help an economy grow, inflation in Brazil has often exceeded such small amounts. Now, a new economic plan has been introduced which has cut inflation dramatically. My honors thesis focused on the effects of the constantly changing economic environment on businesses within Brazil.


The Learning Advantage: The Effect Of Operational Focus On The Rate Of Organizational Learning, Jeffrey Savage, Dr. Peter Madsen Aug 2013

The Learning Advantage: The Effect Of Operational Focus On The Rate Of Organizational Learning, Jeffrey Savage, Dr. Peter Madsen

Journal of Undergraduate Research

My ORCA project is primarily focused on organizational learning. I am working closely with Peter Madsen, my mentor, to gather data and find supporting literature. Our hypothesis is that strategic focus will increase the rate at which organizations learn. In a nuclear power plant, this can be measured by the number of delays for maintenance that occur in a plant. We hypothesize that organizations that operate in a narrowly defined domain will learn faster than other companies in that domain, even if they have the same level of aggregate experience. This topic is currently under debate in the management literature; …


“Working To Put Food On The Table”: Fractured Identities And Mission Drift In A South African Nonprofit Organization, Eric C. Darsow, Dr. Christopher Meek, Dr. Warner Woodworth Aug 2013

“Working To Put Food On The Table”: Fractured Identities And Mission Drift In A South African Nonprofit Organization, Eric C. Darsow, Dr. Christopher Meek, Dr. Warner Woodworth

Journal of Undergraduate Research

Nonprofit organizations (NPOs) face a tradeoff between activities which further their mission and those which generate revenue to pay salaries and bills. For many NPOs, management’s increasing attention to cash flow suppresses the organization’s service-oriented mission and alienates staff. This ORCA grant funded a case study of this phenomenon at RSEF, a small development NPO in South Africa. I use organizational identity theory to explore ways in which a loss of mission focus affects how staff identify with their work, and how decreased identification impacts the organization’s ability to serve society. By understanding the relationship between job commitment, organizational identification, …


Management As A Liberal Art (Seattle), C. William Pollard Aug 2013

Management As A Liberal Art (Seattle), C. William Pollard

C. William Pollard Papers

In these opening remarks recorded for a fall seminar at Seattle Pacific University, Pollard outlines Peter Drucker's theory of management as a liberal art and details the ways in which it was implemented in the ServiceMaster organization. He also notes why such a vision is important for contemporary management education.


Small Business Development In Southern Africa, Nathan Feliz, Dr. Warner Woodworth Aug 2013

Small Business Development In Southern Africa, Nathan Feliz, Dr. Warner Woodworth

Journal of Undergraduate Research

The focus of my research was to observe the process of economic development at the grassroots level in Southern Africa. In Capetown, South Africa I found an organization that was working closely with marginalized youth in the townships and squatters camps. The Center For Opportunity Development (COD) works with youth, (ages 18-35), teaching business skills. The Center For Opportunity Development had just changed to a new approach of more practical learning when I joined with them. Instead of spending more time in the class room the thought was to get the students out working more. Each student would spend a …


Pricing And Local-Content Decisions Of A Multinational Firm In A Duopoly Market, Nanqin Liu Aug 2013

Pricing And Local-Content Decisions Of A Multinational Firm In A Duopoly Market, Nanqin Liu

Lingnan Theses

The internationalization of production requires each multinational firm to determine the local content rate for his product that is made and sold in a foreign country. In this thesis, we investigate the local content rate and pricing decisions for a multinational firm who competes with a local firm in a market without and with a local content requirement (LCR). We develop and solve a two-stage decision problem in which the multinational firm determines his optimal local content rate and the two firms then make their pricing decisions. Our analytical results show that the multinational firm sets a lower local content …


Leadership Training Center: A Resource For Guatemalan Returned Missionaries, Brian Melven, Don Adolphson Aug 2013

Leadership Training Center: A Resource For Guatemalan Returned Missionaries, Brian Melven, Don Adolphson

Journal of Undergraduate Research

The purpose of my project was to develop a proposal to aide Guatemalan university students in finding fulfilling employment after university graduation. I specifically wanted to help LDS university students who attended the public university in Guatemala City. The proposal was based on my findings after a two-month visit to Guatemala City last summer.


The Infected Organization: “Corpz” Exposure, Bobby G. Martin Aug 2013

The Infected Organization: “Corpz” Exposure, Bobby G. Martin

Publications

Max Brooks’ 2006 novel, World War Z: An oral history of the zombie war presents an account of life in a post-apocalyptic world, from the perspective of those who lived through the experience. In the world [earth] of which Brooks speaks, there are people who, whether by personal preparedness, or pure chance, survived the apocalypse unscathed, and there are also those less fortunate, who were infected. The infected are in effect, reanimated corpses; referred to as Zed Heads (Zed, British for the letter Z), or, perhaps more familiar, ZOMBIES! The term zombie according to Brooks (2003) is “an animated corpse …


Encouraging Entrepreneurship: Microfinance, Knowledge Support, And The Costs Of Operating In Institutional Voids, Subrata Chakrabarty, A. Erin Bass Aug 2013

Encouraging Entrepreneurship: Microfinance, Knowledge Support, And The Costs Of Operating In Institutional Voids, Subrata Chakrabarty, A. Erin Bass

Marketing and Management Faculty Publications

This study focuses on the supplemented strategies of microfinance institutions (MFIs), in which the MFI offers nonfinancial services, such as entrepreneurship related knowledge, in addition to financial services to impoverished borrowers at the bottom of the pyramid (BoP). We examine two contextual factors–foreign direct investment (FDI) and loan defaults–to better understand the relationship between providing knowledge support to encourage entrepreneurship and costs of operating at the BoP for MFIs. In contexts where FDI is low and loan defaults are high, providing knowledge support to encourage entrepreneurship aggravates the MFI's costs of operating at the BoP. However, in contexts where FDI …


Mission Drifts In Microcredit: The Drift Away From The Poorest Of The Poor; And, The Drift From Providing Social Benefits, Jared Mabey, Dr. Warner Woodworth Aug 2013

Mission Drifts In Microcredit: The Drift Away From The Poorest Of The Poor; And, The Drift From Providing Social Benefits, Jared Mabey, Dr. Warner Woodworth

Journal of Undergraduate Research

This thesis shows that the microcredit movement=s fixation on reaching financial self-sustainability is causing microfinance institutions to cease to achieve important objectives, namely: 1) reaching the poorest of the poor, and 2) providing bank members with social benefits.


Evaluating An Entrepreneurial Opportunity Through A Business Plan, Tyler L. Baldwin, Dr. Hal Heaton Aug 2013

Evaluating An Entrepreneurial Opportunity Through A Business Plan, Tyler L. Baldwin, Dr. Hal Heaton

Journal of Undergraduate Research

The American dream consists of having a nice home, a good job, and a family with 2.4 children. Many even dream of being the master of their own destiny by having a business of their own. Some people say all they need is a good idea to start a business. However, turning this kernel of thought from an idea into a reality is more difficult than most people realize. My creative research project consisted of evaluating an entrepreneurial opportunity of a crepery (a restaurant specializing in dinner and dessert crepes) and determining whether or not it could become a successful …


Service Recovery In China And Russia, Wendy Gubler, Dr. Kristie Seawright Aug 2013

Service Recovery In China And Russia, Wendy Gubler, Dr. Kristie Seawright

Journal of Undergraduate Research

Service recovery is the process of turning disappointed customers into satisfied, loyal customers (Bell and Ridge, 1992). It is an integral part of service delivery design for service industries, where some failure is inevitable.


Summation Of Orca Research, Blaine Johnson, Dr. Warner Woodworth Aug 2013

Summation Of Orca Research, Blaine Johnson, Dr. Warner Woodworth

Journal of Undergraduate Research

I proposed to develop a method of community development originating and sustained by those within the targeted developing communities. After formulating this methodology I anticipated the formation of a practical development advisory group on the campus of BYU that may lend assistance to emerging humanitarian organizations within these and other communities.


Summary Of Research On Attachment Disorder In Romanian Orphanages, Kendra Driggs, Daniel Ferguson Aug 2013

Summary Of Research On Attachment Disorder In Romanian Orphanages, Kendra Driggs, Daniel Ferguson

Journal of Undergraduate Research

Attachment is an enduring connection established between a child and caregiver in the first several years of life. During this sensitive period, attachment influences every component of the human condition, including, mind, body, emotions, relationship, and values. It has been observed that attachment is a physiological, emotional, cognitive and social phenomenon. Attachment is something that a child and caregiver create together. Attachment disorder results when children fail to develop normal, healthy, and secure attachments to loving, protective caregivers.


Value Blueprint And Service Design Space For Facilitating Value Creation, Steven Alter Aug 2013

Value Blueprint And Service Design Space For Facilitating Value Creation, Steven Alter

Business Analytics and Information Systems

A new operational perspective on fundamental concepts related to customers, service, and value differs from service-dominant logic in its approach to service systems, value creation, value co-creation, service interactions, value facilitation, and value constellations. This perspective leads to two new tools for supporting service system design: 1) A “value blueprint” uses a swimlane representation to identify where value creation occurs, recognizing that parts of value creation may occur long after service providers have produced their contributions to customer value. 2) A multidimensional design space for value facilitation identifies design dimensions that can be used for characterizing current or proposed approaches …


The Strategic Decision-Making Process Of The Board And Its Impact On Decision Outcomes, Mark T. Engle Aug 2013

The Strategic Decision-Making Process Of The Board And Its Impact On Decision Outcomes, Mark T. Engle

Student Scholarship

Associations have the capacity to transform society because every day they touch people's lives in meaningful ways. Association boards of directors have the tremendous responsibility of being the key decision-making body for their organizations. Too often they fail to deliver crucial decisions for consequential issues. How do association boards make high-quality, consequential decisions? This study, which spanned more than 3 years, produced a body of research that can help association chief executive officers (CEOs) and board presidents lead their boards toward making wise decisions. Key variables studied during the research project included decision consensus and decision quality, procedural justice, strategic …


Social Processes Of Organizational Formation, Scott Ashton, Dr. Teppo Felin Aug 2013

Social Processes Of Organizational Formation, Scott Ashton, Dr. Teppo Felin

Journal of Undergraduate Research

When I applied for an ORCA grant one year ago, the stated purpose of my study was to “design, develop, and write the code for an agent based computer simulation which will explicitly attempt to model the social processes by which nascent firms and their entrepreneurial founders are matched with workers to thereby create an organization.” Once the simulation was completed, I hoped to be able to publish the results in a joint publication with my faculty mentor. Of these two goals – first creating a simulation, and then publishing the results – I have successfully accomplished the first but …


2013-08-15 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate. Aug 2013

2013-08-15 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Meeting Minutes for August 15, 2013.


Repairing Workplace Relationships: The Salience Of Accounts And Circumstantial Moderators, Brian Reschke, Dr. Kristen B. Detienne Aug 2013

Repairing Workplace Relationships: The Salience Of Accounts And Circumstantial Moderators, Brian Reschke, Dr. Kristen B. Detienne

Journal of Undergraduate Research

Misunderstandings, breaches of trust, and unmet expectations are frequent in the workplace. Accounts, or explanations of behavior, are often deployed by alleged offenders to reshape others‟ attributions regarding conduct. In recent years, scholars have returned to the question of how rifts in workplace relationships are ameliorated through accounts such as apologies, excuses, and denials. This area is identified with the relationship repair research domain (Dirks, Lewicki, & Zaheer, 2009).


How Kaizen Group Leader Selection Affects Group Participation, M. Joleen Byerline Aug 2013

How Kaizen Group Leader Selection Affects Group Participation, M. Joleen Byerline

Masters Theses & Specialist Projects

Organizational communication research indicates group member participation increases as the legitimate power differences among group members decreases. Lean principles and practices indicate Kaizen Event members will contribute regardless of legitimate power levels, due to member training, education, and the Lean team-oriented culture. Further study is needed to determine if Lean culture and training maximize group member contribution, or if legitimate power levels in Lean environments manipulate participation. The focus of this case study is a central Kentucky Lean manufacturing organization that practiced Lean principles for at least three years and completed a Kaizen Event within twelve months previous to the …


The Role Of Third Party Logistics Providers (3pls) In The Adoption Of Green Supply Chain Initiatives, Edward Sweeney, Pietro Evangelista, Maria Huge-Brodin, Karin Isaksson Aug 2013

The Role Of Third Party Logistics Providers (3pls) In The Adoption Of Green Supply Chain Initiatives, Edward Sweeney, Pietro Evangelista, Maria Huge-Brodin, Karin Isaksson

Practitioner Journals

The increasing importance of environmental sustainability has sharpened the focus on the need for innovative approaches to the purchasing of transport and logistics services. This article points out some of the challenges that purchasers of transport and logistics services, as well as their suppliers in the third party logistics (3PL) industry, are facing. These include the need for closer collaboration between 3PLs and their customers, as well as developing systems for the robust assessment of the environmental sustainability of services. The article is based on several years’ research experience inIreland,ItalyandSweden.


Anticipating, Preventing, And Surviving Secondary Boycotts, Judith Schrempf-Stirling, Douglas A. Bosse, Jeffrey S. Harrison Aug 2013

Anticipating, Preventing, And Surviving Secondary Boycotts, Judith Schrempf-Stirling, Douglas A. Bosse, Jeffrey S. Harrison

Management Faculty Publications

Even the best stakeholder-managed firms can suffer when they become the targets of a secondary boycott, as recent headlines attest. A secondary boycott is a group’s refusal to engage a target firm with which the group has no direct dispute in an attempt to sway public opinion, draw attention to an issue, or influence the actions of a disputant. This article provides a new perspective and tools for both scholars and managers concerned with this phenomenon. Building on a stakeholder theory foundation, we examine possible actions managers can take to avoid being surprised by a secondary boycott, propose conditions that …


The Mink Framework: Towards Measuring Individual Knowledge, Mohamed Ragab, Amr Arisha Aug 2013

The Mink Framework: Towards Measuring Individual Knowledge, Mohamed Ragab, Amr Arisha

Articles

Knowledge is the currency of the current economy and a vital resource for sustaining organisational performance in today’s knowledge-based intensively competitive business environment. To avoid the detrimental consequences of knowledge loss, managers are urged to identify where knowledge stocks exist and how knowledge flows within their organisations by identifying knowledge holders among their employees. Although some studies have attempted to use different methods to measure knowledge at the organisational level, very few have addressed the individual knowledge holder. Moving from a critical literature review of the existing knowledge measurement approaches, this paper proposes a novel framework that enables organisations to …