Business Administration, Management, and Operations Commons^™

The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby

Accounting Faculty Publications

This study investigates the effects of offshoring on judgment quality in a management accounting context (i.e., capital budgeting). The effects of offshoring on judgment quality are understudied and might explain the ineffective and inefficient use of information in offshoring arrangements (Srikanth and Puranam, 2011). A 3x2 between-subject experiment was conducted where participants were assigned to one of three experimental conditions: onshore team, offshore team, or no team. Two dependent variables were measured for judgment quality: effectiveness and efficiency. My results suggest that offshoring may have detrimental effects on efficiency. However, I also find that offshoring does not affect effectiveness.

Does An It Organization Transform Its Identity When Engaged In Outsourcing?, Carol Mcguire

Student Scholarship

Firms have outsourced since the infant days of manufacturing. Many firms find that the ability to fill gaps in their expertise or gaps in human capital with individuals outside the organization is crucial to keep pace with customer demand. Much has been published about the decision making process and resulting impacts of outsourcing from business operations point of view, with financial considerations being extensively explored. But less has been published about the relationship between outsourcing and the identity of the organization engaged in outsourcing. Worldwide IT spending was estimated to be $2 Trillion in 2013 with approximately 12% directed to …

Situational Factors Influencing Sustained Volunteer Commitment In Professional Associations, Michael G. Niederpruem

Student Scholarship

Professional associations rely on member volunteers to perform organizational work. Yet, half of these volunteers do not intend to volunteer in the future or are ambivalent towards future volunteering (Gazley, 2013). Combined with a dearth of empirical research on both professional associations in general (Webb & Abzug, 2008) and on the volunteer experience in particular (Wilson, 2012), this qualitative study utilizes grounded theory methodology to improve our understanding of the volunteer experience of volunteering at professional associations. Our aim is to determine how this experience occurs to professional volunteers, and in what ways this experience (or these experiences) lead to …

دور المعلومات المحاسبية التحليلية في تؤييد الموازنة, أسماء مهدي الهاشمي

Muthanna Journal of Administrative and Economics Sciences

من أهنم المقومنات لعملينة انننادة بنناي العنرا فني المرحلننة الراهننة هنو تخةيةنات الموازنننة العامنة لتنفين الم ناري الإسننتاماريةوم نناري البنننت التحتيننة التنني نانننت الكايننر منن الإهمننال وفننعت التخةيةننات لفتننرات طويلننة ومننا يميننز النظننام الحننالي و ننودالحكومات المحلية والتي تتولت نملية تخطيط وتنفي الم اري م واق الحا ات المحلية الملحنة لم تمعاتانا والتني ينباني ا تعكنساستراتي ياتاا في الاستفادة م الموارد المخةةنة لانا وإسنتخداماا الاسنتخدام اأمانل وخن ل السننوات الامنا المافنية خةةنتالكاير م اأموال لموازنات الحكومات المحلية لمحافظات العرا المختلفة لإن از الم اري اأساسية لتؤهينل البننت التحتينة ال زمنةللعرا لفتح ابوابه نلت مةرانياا للم اري الإستامارية التي بدورها اساسية …

تمويل المنافع والخدمات في المؤسسات المصرفية الإسلامية الأردنية, أحمد محمد الجيوسي, علي سليمان الشطي

Muthanna Journal of Administrative and Economics Sciences

يعتبر موضوع تمويل المنافع والخدمات واحدا من أهم أساليب التمويل المستحدثة على مستوى العمل المصرفي الإسلامي؛ وهو يعني: تمويل إجارة الخدمات لطالبيها – من عملاء المصارف والمؤسسات المالية الإسلامية - من خلال حصول المؤسسات على المنافع بأجرة حالية (حاضرة) ومن ثم إيصالها إلى المحتاجين إليها بأجرة مؤجلة أو مقسطة، مما يسهم في تحقيق احتياجات العملاء من تعليم أو طبابة أو سياحة وسفر، وإيجاد الحلول المناسبة لقضايا اجتماعية ملحة وضرورية من جهة، ويعمل على زيادة الاستثمار في هذه المجالات الحيوية من خلال زيادة طلب السوق على هذه الخدمات من جهة أخرى. ويرى الباحثان أن هذا الموضوع على درجة كبيرة من الأهمية …

إمكانية توظيف اللاملموسات في تحقيق الإبداع المنظمي, حامد كاظم متعب الشيباوي

Muthanna Journal of Administrative and Economics Sciences

نتيجة للتطور السريع والبحث عن التكنولوجيا الجديدة المعاصرة اهتمت المنظمات الحديثة باللاملموسات كونها تمثل ثروة حقيقية من الأفكار والمعرفة والخبرات الأحدث في مفهوم الإدارة الحديثة تستطيع أن توظفها في تحقيق الإبداع ألمنظمي . تدرك منظمات اليوم بأنها لا تتنافس من خلال ما تملكه ممن أصول ومقدرات مادية ملموسة وإنما من خلال حزمة من اللاملموسات كمصدر لتكوين الثروة الحقيقية والتدفق الحيوي للقيمة والأفكار الإبداعية والخبرات . تهدف هذه الدراسة إلى إمكانية توظيف اللاملموسات بإبعادها (المعرفة , الابتكارات , براءة الاختراع, حقوق التأليف والنشر , تكنولوجيا المعلومات) في تحقيق الإبداع ألمنظمي بابعادة ( القدرة على حل المشكلات , تقبل المخاطرة , تشجيع …

إشكالية العلاقة بين المصارف الإسلامية والمصارف التقليدية, صباح رحيم مهدي

Muthanna Journal of Administrative and Economics Sciences

تسارعت المصارف الإسلامية في التطور في ظل اقتصاديات تحكمها أنظمة وقوانين غربية تقوم على أساس أسعار الفائدة، إذ أن الصيرفة الإسلامية بقيت صامدة رغم الصعوبات والسياسات التي واجهتها إلى أن أصبحت ذات انتشار دولي واسع، وأثبتت نجاحها في ظل النظام الرأسمالي، وترتبط المصارف الإسلامية مع المصارف التقليدية في كثير من الروابط، وفي نفس الوقت هنالك تمايز بينهما سوف نتطرق إليه في متن البحث.

دور الأنماط القيادية والمتغيرات الشخصية للأفراد في التغيير التنظيمي, برباوي كمال

Muthanna Journal of Administrative and Economics Sciences

يعد التغيير التنظيمي من سمات المؤسسات الحديثة وهذا التغيير لا يكون عفوي بل تفرضه الظروف المحيطة بالمؤسسة، فعليه فقباء المؤسسات يعتبر رهان والشغل الشاغل لدى القياديين الإداريين،فبهذا نقول بأن نجاح التغيير التنظيمي في المؤسسة لا يكون إلا بنمط قيادي فعال، فقد تتشابه أهداف المؤسسات في التغيير التنظيمي لكن نتائج التغيير تختلف باختلاف الأنماط القيادية في المؤسسات.فمن خلال هذا نهدف من المقال إلى إبراز دور النمط القيادي في عملية التغيير التنظيمي، بالإضافة إلى دور المتغيرات الشخصية( الجنس، العمر، المستوى التعليمي،الخبرة المهنية،المركز الوظيفي) لذا الأفراد في عملية التغيير التنظيمي.

A Study Of Job Satisfaction Among Non-Teaching Staff Of Punjabi University Patiala, Ali Saud Bisheen

Muthanna Journal of Administrative and Economics Sciences

The present study was undertaken to examine and describe the job satisfaction level of non-teaching staff of Punjabi university, Patiala / India. The study is descriptive in nature., and it was mainly review around the view of employees regarding the job satisfaction , what they think about the job satisfaction under different condition in order to reaching the actual level of job satisfaction among them that will help to present findings and make recommendations to the management in order to promote and improve job satisfaction at the university. And highlighting to understand the working conditions and opportunities to present problems …

2014 M&A Update, Alexandra S. Schmid, Carol M. Sanchez, Stephen R. Goldberg

Peer Reviewed Articles

Market conditions for mergers and acquisitions (M&As) remained positive in 2013. Relative economic growth in the U.S. and within specific industry sectors, and positive economic developments in the emerging markets signaled an optimistic outlook for M&A activity. There was a decline in worldwide M&A transactions in the first half of 2013 following a modest gain in 2012 which resulted in an overall slowdown in M&A activities, yet there are positive signs for future M&A growth. Corporate executives and their boards were selective with their investment choices and sought many of their M&A opportunities in the middle market. In this article, …

Understanding The Management Factors That Contribute To Successful Electronic Tolling Systems, David L. Talley

MPA/MPP/MPFM Capstone Projects

As states awaken to the realization that large, expensive surface transportation projects can no longer be undertaken given the constraints of current funding mechanisms, policy makers are beginning to rely more heavily on tolling as an alternate means of funding desperately needed infrastructure projects. Tolling technology has evolved considerably from the traditional cash collection that was prevalent fifty years ago to all electronic, high speed, open road tolling that allows vehicles to maintain highway speeds as they traverse tolling points. This relatively new technology has substantial benefits, but has inherent risks that left unaddressed could result in failure to collect …

The Effect On Stockholder Wealth Of Product Recalls And Government Action: The Case Of Toyota's Accelerator Pedal Recall, Jayendra Gokhale, Raymond M. Brooks, Victor J. Tremblay

Accounting, Economics, Finance, and Information Sciences - Daytona Beach

We analyze the effect of Toyota’s faulty accelerator pedal on stockholder wealth. Using the event study methodology, we show that a major recall in January of 2010 caused the company’s cumulative abnormal returns to fall by 19%. Continued concerns that Toyota was unable to identify and adequately fix the problem induced the National Highway Traffic Safety Administration to conduct its own investigation in March, 2010. The results of this government investigation exonerated the company and caused Toyota’s cumulative abnormal returns to rise by almost 9%. The Toyota case provides an opportunity to study a product recall with both company error …

Financial Freedom Through Budgeting, Annetta M. Gibson

Faculty Publications

No abstract provided.

Business Startup And Cause Marketing In The Running Apparel Industry, Zachary Barker

Senior Honors Theses

Entrepreneurship has been the backbone of the American economy since the penning of the Declaration of Independence. Small businesses help the United States prosper and help create jobs for the American people. As today’s business world is increasingly changing in a technological and global way, entrepreneurs must consider many environmental conditions in their small business planning. Business start-up is a long process backed by research and market testing that will maximize the opportunity for success. One way many business start-ups have become successful is through cause-related marketing programs that many people support. Additionally, a particular industry that has proven to …

Croatia In The European Union: A Study On Foreign Direct Investment, Unemployment, And Infrastructure, Mary Grace Boland

Honors Theses

This study aims to determine the possible economic success or failure of Croatia in the European Union based on three economic indicators: foreign direct investment (FDI), unemployment, and infrastructure. It also seeks to compare other economic indicators such as GDP growth and inflation of Croatia to the other 27 member-states of the European Union. The goal of this paper is not to predict the future of Croatia, but to discover areas of potential reform and to support existing research on determinants of economic success in the EU. The three chapters that focus on FDI, unemployment, and infrastructure explore the respective …

Ironman And The American Dream, Laney Harden

Whittier Scholars Program

This project compares Ironman triathletes with the idea of the American Dream and through research and analysis finds the connection between the two. This project is developed by examining the notion of “culture” through a wide lens and focusing on Ironman part and designicipants. The connection between the two stems from the theory that American culture is part and designicularly individualistic and this individualistic culture is what attracts triathletes to the Ironman.

Neutrosophic Parametrized Soft Set Theory And Its Decision Making, Said Broumi, Irfan Deli, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

In this work, we present definition of neutrosophic parameterized (NP) soft set and its operations. Then we define NP-aggregation operator to form NP-soft decision making method which allows constructing more efficient decision processes. We also dive an example which shows that they can be successfully applied to problem that contain indeterminacy.

The Irish Lean Experience - Origins, Development, Current Practice And Emerging Trends, Dermot Mccarthy

Theses

Lean applications are widespread in today’s business world. Lean started as the Toyota Production System, or World Class Manufacturing, and developed into Lean, as a consequence of the major Womack and Jones publication. The Machine that Changed the World, published in 1990. This dissertation examines the impact of Lean on Irish manufacturing generally, and then examines the impact of Lean on professional Industrial Engineering in Ireland. It looks at the implications for professional Industrial Engineers in a Lean environment. Then emergent developments in Lean and Industrial Engineering in Ireland are examined. This research specifically seeks to examine the question of …

The Significance Of Social Media And Website Use In The Promotion Of Regional Festivals, Áine B. Organ

Theses

The purpose of this thesis is to demonstrate the significance of social media and the use of website in the planning of an event. In any industry, communication is vital to the development process. This communication is especially important in the event planning industry. Communication with suppliers, civil servants, clients and general publics is an element of every event. Promotion falls under the communication process. This promotion can be done via: press releases; fliers; posters; word of mouth; traditional media and social media. Social media is a growing importance in relation to the promoting of events.

Those who have worked …

Lawyers And Fools: Lawyer-Directors In Public Corporations, Lubomir P. Litov, Simone M. Sepe, Charles K. Whitehead

Cornell Law Faculty Publications

The accepted wisdom—that a lawyer who becomes a corporate director has a fool for a client—is outdated. The benefits of lawyer-directors in today’s world significantly outweigh the costs. Beyond monitoring, they help manage litigation and regulation, as well as structure compensation to align CEO and shareholder interests. The results have been an average 9.5% increase in firm value and an almost doubling in the percentage of public companies with lawyer-directors.

This Article is the first to analyze the rise of lawyer-directors. It makes a variety of other empirical contributions, each of which is statistically significant and large in magnitude. First, …

Back In Service, Satya Chakravorty

Faculty Articles

The article features the Programmed Depot Maintenance (PDM) team at a military facility, Warner Robins Air Logistics Complex (WR-ALC) in central Georgia, which employed several quality concepts and methods in its repair and maintenance works for the C-130 Hercules transport aircraft as of January 2014. It claims that the aircraft is among the most widely used transport machine in the U.S. Air Force. The other topics include product quality, the lean concepts and the Six Sigma technique. I

Multi-Criteria Decision Making Based On Dsmt-Ahp, Jean Dezert, Jean Marc Tacnet, Mireille Batton-Hubert, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

In this paper, we present an extension of the multicriteria decision making based on the Analytic Hierarchy Process (AHP) which incorporates uncertain knowledge matrices for generating basic belief assignments (bba’s). The combination of priority vectors corresponding to bba’s related to each (sub)- criterion is performed using the Proportional Conflict Redistribution rule no. 5 proposed in Dezert-Smarandache Theory (DSmT) of plausible and paradoxical reasoning. The method presented here, called DSmT-AHP, is illustrated on very simple examples.

A Social Exchange Perspective: The Mediating Effect Of Customers' Perceived Overall Justice And Affect In The Relationship Between Employee Performance And Customer Satisfaction, Si Hyun Kim

Open Access Theses & Dissertations

Drawing from social exchange theory (Blau, 1964) and affective event theory (Weiss & Cropanzano, 1996), this paper provides insight into how customers' perceived overall justice and customers' affect mediate the relationship between employee performance and customer satisfaction. The primary research question of the study was how employees' performance (task performance and organizational citizenship behaviors) indirectly influences customers' satisfaction. In addition, this study examined the moderating effect of types of exchange in the relationship between employee performance and customers' perceived overall justice. 151 dyadic surveys were collected from both customers and stylists in 5 beauty/hair salons. As expected, customers' positive affect …

Turnaround Response To Performance Decline In Family- Controlled Publicly-Traded Firms: A Three-Essay Investigation, Giacomo Laffranchini

Open Access Theses & Dissertations

This Dissertation investigates the first strategic response to performance decline (i.e., the retrenchment stage in the turnaround process) in family-owned businesses (FOBs). Specifically, I study how the interplay between financial and non-financial objectives in FOBs affects the strategic preferences of family-owners when circumstances put the wealth (financial and non-financial) of the family at stake. In this three-essay Dissertation, I employ the behavioral agency model (BAM) or the socioemotional wealth (SEW) preservation perspective to explain and predict the effect of SEW on an FOB's retrenchment strategies. While the SEW construct was used by previous studies, its direct measurement and the methodologies …

Using Fair Division Methods For Allocating Transportation Funds, Edith Montes

Open Access Theses & Dissertations

Current transportation funding allocation methods are very complex due to limited budgets and conflicting interests. In order to maintain an efficient infrastructure transportation system, agencies must balance the allocation of funds required either to increase the roadway capacity or to preserve the existing roads in service. Depending on the target objectives and specific constraints, the funding allocation process is approached using different methods. The funding allocation process is usually addressed using expert judgment which involves subjective criteria, weighted formulas with pre-established priorities, or a combination of both. However, formula-based funding allocation methods may lead to the public's disagreement if final …

Public Social Network Sites And Social Recruiting, Abby Peters

Open Access Theses & Dissertations

Social network sites (SNSs) are an increasingly popular form of social media used by individuals and organizations. As these platforms continue to transform the way people communicate with one another, they are simultaneously revolutionizing the way individuals interact with organizations. Part of this dramatic change is apparent in the processes by which organizations are recruiting employees and job seekers are pursuing employment. To investigate these phenomena, I employed the diffusion of innovations theory in a SNS context to examine the relationship between organizations' use of their corporate career website and their use of SNSs as recruiting sources. Subsequently, I used …

Project Manager Insights: An Analysis Of Career Progression, James W. Marion Jr, Tracey M. Richardson, Matthew P. Earnhardt

Publications

The project manager is key to the success of any project. But the path to becoming a successful project manager is ill defined. In this study, the authors analyzed interview results of 87 project managers’ responses to questions associated with entry into the field, career progression, and advice for the new project manager, seeking to better understand practicing project manager career progression. Qualitative analysis techniques were used to identify recurring themes from the interview summaries. The themes and the resulting conceptual framework provide evidence that supports the development of successful project manager career path. Further, the results suggest individual project …

Mgmt 30100: Management Career Lectures, Maureen Huffer Landis

IMPACT Symposium

Abstract: Management Career Lectures (MGMT 30100) is designed to help undergraduate management students with their overall career/professional development whether that focus on internship/job search processes or graduate school attendance. The course also supports the development, refinement and enrichment of the competencies within the “Launching Business Leaders” initiative. Students develop skills useful for the internship/job search process, gain knowledge that benefits short and long-term academic and career planning, and learn how to prepare for tangible activities interacting with professionals including career and graduate school fairs, interviews, networking and correspondence. Specific learning outcomes include:

• Communicate individual interests, skills, experiences, and values to …

Small Business Crews As High Performance Work Teams: The Role Of Vertical And Horizontal Familiarity, Foster Brett Roberts

Electronic Theses and Dissertations

This research focused on the influence of vertical team familiarity (past work experience between leader and members) and horizontal team familiarity (past work experience between members) on fluid team financial job performance. Utilizing role theory (Foa & Foa, 1974), leader-member exchange (Graen & Scandura, 1984) and team-member exchange (Seers, 1989) theories, within Grant's (2007) relational job design model, a conceptual model is developed and then empirically tested. It is proposed that through vertical team familiarity and horizontal team familiarity resource exchange relationships develop which influence team financial job performance. The effect of vertical team familiarity on team financial job performance …

There Is No "I" In Team: An Investigation Of Team Dynamics In The Buyer-Seller Interaction, Katerina Hybnerova

Electronic Theses and Dissertations

The importance of sales team composition and the necessary team competencies is examined in this research. This research uses team intelligence, role expectancy, team cohesion, and improvisation to build an Input-Process-Output model for sales team composition. A strategic plan is devised for the sales team presentation process through three important phases, (1) team composition (2) presentation preparation, and (3) presentation execution. The team composition process, or the formation of the team, will illuminate the competencies necessary for the salespeople who will be responsible for the presentation to the buyer in the buyer-seller interaction (i.e. the initial sales pitch). Through the …