Social and Behavioral Sciences Commons^™

Institutional Issues Impeding Progress Of The Free Trade Area Of The Americas Agreement (Ftaa), Sivakumar Venkataramany, Balbir B. Bhasin

WCBT Faculty Publications

For any bilateral or multilateral trade agreement to be effective, it is imperative that all participants derive maximum benefit. This paper examines the institutional issues facing the partners of the Free Trade of the Area of the Americas (FTAA), analyzes some of the current areas of conflict and suggests action to reduce tensions and promote harmony, cooperation and accommodation which is a necessity when multiple countries attempt to foster such an agreement.

Parental Payment Abuse Within The Supplemental Security Income Program, Darlean Taylor-King

Walden Dissertations and Doctoral Studies

Management of Social Security Administration (SSA) has been challenged by the phenomena of overpayments with its Supplemental Security Income (SSI) program. Oversight authorities of SSA had expressed concerns about the overpayment abuse caused by parents as representative payees for disabled minor children. It was important to address this problem because the amount of overpayments prior to 1998 had caused integrity issues for management of SSA and increased federal debt from SSI claimants. The purpose of this study was to examine how management of SSA and the SSI program had responded to the concerns of the oversight authorities. Theoretical foundations for …

Customer Satisfaction And Service Quality In High-Contact Service Firm, Emilina R. Sarreal

DLSU Business & Economics Review

By taking attribute-based measures of service quality, this study establishes clear linkages between customer satisfaction (students) and quality (perception of their experience in the practicum program of the university). The results of this study clearly indicate that student satisfaction is more directly related to functional quality or process of service delivery. The delivery of service through implementation of clear policies and procedures contributed significantly to student satisfaction. The study recommends appropriate internal measures of efficiency and employee compensation as a means to ensure quality and customer satisfaction, and, as a whole, recommends a service marketing system for a high-contact type …

Application Of Accrual And Cash Accounting: Implications For Small And Medium Enterprises In Metro Manila, Cynthia P. Cudia

DLSU Business & Economics Review

This study aims to determine which between the two methods of accounting, accrual or cash method, is more applicable to SMEs in Metro Manila. Accordingly, this study aims to determine the factors that influence SMEs in Metro Manila to apply the chosen accounting method. Some implications of using accrual and cash accounting are specified. This includes implications on qualitative characteristics of financial information, on income statements and balance sheet, on SMEs’ liquidity and profitability positions, and implications of using cash/modified-cash basis converted to accrual basis at year-end. The results of the study provide insights on the applicability of the Exposure …

Income Statement Disclosures: An International Financial Reporting Standard Compliance Report Of Ten Selected Publicly Listed Corporations In The Manufacturing Industry, Rodiel C. Ferrer

DLSU Business & Economics Review

This study focuses on compliance audit of ten selected publicly listed corporations in the manufacturing industry. It seeks to ensure that the submitted financial statements of a business entity are in accordance with applicable laws and regulations set forth in the Philippine Accounting Standards. The review’s aim is to establish a recommendatory measure that may support the SEC and other bodies interested in promoting a more unified, synchronized financial report that may be easily understood; to facilitate evaluation; and to provide a uniform basis of financial reporting. As a supplement, it may be used as a tool to identify loopholes, …

Impairment Practices Of Selected Publicly-Listed Companies In The Philippine Mining Industry, Florenz C. Tugas

DLSU Business & Economics Review

As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities associated with the practical application of this standard have surfaced causing many companies to not full comply with its provisions. This study, therefore, attempts to investigate the compliance of ten selected companies belonging to the mining industry with provisions of PAS 36; and to determine existing impairment practices in the mining industry. Results reveal that selected companies …

Make Haste Or Waste: A Case Study On Predicting Bankruptcy Of Weyst Oyl Corporation Using Altman's Z-Score Model, Joy S. Rabo

DLSU Business & Economics Review

The motivation for research in corporate bankruptcy prediction is clear: the early detection of financial distress and the use of corrective measures are preferable to filing for protection under the bankruptcy law. This study analyzes if the application of Altman’s Z-score model will send a danger signal to the company management and contribute to the improvement of Weyst Oyl Corporation’s financial status. A used oil treating company established in 1978, Weyst Oyl Corporation, which has consistently been operating profitably for 17 years since its formation, decided in 1996 to acquire machinery which would increase plant capacity. It did so without …

Housing In The Nation’S Micropolitan Areas: A First Look, Robert E. Lang, Karen A. Danielsen

Public Policy and Leadership Faculty Research

Micropolitan area is a newly defined unit of analysis for examining housing affordability. Before the creation of micropolitan areas in 2003, U.S. counties were categorized as either metropolitan or nonmetropolitan. The category of micropolitan area allows for a more detailed analysis of housing affordability conditions in areas with populations less than metropolitan areas but more than nonmetropolitan areas. Variables examined in this analysis of micropolitan areas include demographic and housing characteristics. A policy section highlights how the findings from this analysis may be applied to micropolitan geography.

Managing With Foresight And Insight, Christine G. Springer

Public Policy and Leadership Faculty Research

As we begin the New Year, it is important to look at the trends that need to be considered in the future and how or if these driving forces will define what strategic management means in 2008. It is also important to understand that looking to the past alone for guidance may skew our view of present facts even when those facts are supported by sound data. Strategic managers make sense out of what is going on around them and what is possible in the future by looking and listening to forecasts for the future, to what is critical for …

Managing With Foresight And Insight, Christine G. Springer

Public Policy and Leadership Faculty Research

The article shares the author's views on managing with foresight. According to her, strategically managing with foresight has always required with informed understanding. She stresses that one of the most effective disciplines for learning from experience is After Action Review (AAR). She expresses that AARs are examples of tools for foresight because it seeks to learn more from what have happened and apply the learning to an organization's understanding of the future.

Estimating The Dynamics Of Mutual Fund Alphas And Betas, Harry Mamaysky, Matthew Spiegel, Hong Zhang

Research Collection Lee Kong Chian School Of Business

This article develops a Kalman filter model to track dynamic mutual fund factor loadings. It then uses the estimates to analyze whether managers with market-timing ability can be identified ex ante. The primary findings are as follows: (i) Ordinary least squares (OLS) timing models produce false positives (nonzero alphas) at too high a rate with either daily or monthly data. In contrast, the Kalman filter model produces them at approximately the correct rate with monthly data; (ii) In monthly data, though the OLS models fail to detect any timing among fund managers, the Kalman filter does; (iii) The alpha and …

Teaching Business Calculus: Methodologies, Techniques, Issues, And Prospects, Frederick A. Halcon

DLSU Business & Economics Review

Calculus, as a subject matter, is an area in mathematics that deals with limits, rates of change, derivatives and integrals. University education often incorporates calculus in the curriculum with emphasis given to its applications in real-life situations. It is a common notion that calculus, as a course or subject, is intricate and complex. However, treating business calculus in the most elementary manner and making abstract concepts more concrete can prove to be effective teaching strategies inside the classroom. This study attempts to review certain literature so as to equip instructors of business calculus with the necessary teaching pedagogy intended to …

Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez

DLSU Business & Economics Review

From the beginning of January 2005, publicly traded companies in the Philippines have had to comply with the Philippine Accounting Standards (PAS) and the Philippine Financial Reporting Standards (PFRS) for their consolidated financial statements. It has been suggested that the new accounting standards will facilitate the process of international harmonization of financial statements. This study shows the outcome of the examination of ten publicly listed companies in the food industry’s financial reporting practices as regards their compliance with the financial reporting requirement embodied in PAS/PFRS and Securities Regulation code Rule 68 and 68.1.

A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao

DLSU Business & Economics Review

Ambidextrous organizations provide a practical model for forward-looking executives seeking to pioneer disruptive innovations while pursuing incremental gains. The relationships described in this study are based on the organizational-context literature, in particular Ghoshal and Bartlett’s (1994) framework for organizational effectiveness, suggesting that contextual ambidexterity emerges when owner-managers in a business unit develop a supportive organization context. This perspective suggests that superior business-unit performance is not achieved primarily though charismatic leadership nor through some formal organizational structure, nor strong company culture; but rather through building a rational set of systems and processes that collectively define a context that allows the transcending …

The U.S. Social Economy And The Commons Model Of Production, Roger A. Lohmann

Faculty & Staff Scholarship

Recent work in Canada and Europe has re-emphasized the place of nonprofit organizations, as that term is conventionally understood in the broader context of social economy. Although not generally recognized by U.S. and international scholars, a distinctive concept of social economy largely compatible with the Canadian and European formulations is embedded in U.S. constitutional, corporate, charitable and tax law. However, its full recognition is discouraged in the current U.S. political culture and third sector studies. The U.S. social economy provides full and robust, recognition of the social, political and economic organizations known as commons, as well as nonprofit firms.

Do Analysts Influence Corporate Financing And Investment?, John A. Doukas, Chansog (Francis) Kim, Christos Pantzalis

Finance Faculty Publications

We examine whether abnormal analyst coverage influences the external financing and investment decisions of the firm. Controlling for self-selection bias in analysts' excessive coverage, we find that firms with high (low) analyst coverage consistently engage in higher (lower) external financing than do their industry peers of similar size. Our evidence also demonstrates that firms with excessive analyst coverage overinvest and realize lower future returns than do firms with low analyst coverage. Our findings are consistent with the hypothesis that analysts favor the coverage of firms that have the potential to engage in profitable investment-banking business.

Developing Collaborative Leadership: A Study Of Organizational Change Toward Greater Collaboration And Shared Leadership, Jonathan Tyler Clark

Antioch University Dissertations & Theses

Implicit in leadership behavior is the ability to work with others, to be in relationship, and to collaborate. Contemporary theories about leadership have shifted from a focus on the individual “leader” toward the collective act of “leadership.” A concrete understanding of collaborative leadership remains somewhat underdeveloped in the literature and theoretically. This dissertation is a case study of organization's efforts to change from autocratic organizational leadership to a more collaborative working environment. Taking the form of a literary portrait, the study analyzes an example of action learning about collaborative leadership. The portrait will be of the agency's change, with special …

Tugba Basaran On Savings Services For The Poor: An Operational Guide Edited By Madeline Hirschland. Bloomfield, Ct: Kumarian Press, 2005. 380pp., Tugba Basaran

Human Rights & Human Welfare

A review of:

Savings Services for the Poor: An Operational Guide edited by Madeline Hirschland. Bloomfield, CT: Kumarian Press, 2005. 380pp.

Montana Tourism Outlook: 2009, Norma P. Nickerson, Melissa Bruns-Dubois, Kara Grau

Institute for Tourism and Recreation Research Publications

Outlooks for 2009 and Review of 2008.

Travel And Recreation: Outlooks And Trends, Norma P. Nickerson

Institute for Tourism and Recreation Research Publications

Outlooks and Trends in 2009, a Review of 2008.

Montana Travel Research: 2008, Norma P. Nickerson, Melissa Bruns-Dubois

Institute for Tourism and Recreation Research Publications

Outlook for 2008 and Review of 2007.

The Role Of The Board And Its Interaction With The Successor's Human Capital In The Asian Family Enterprise, Soo-Hoon Lee, Phillip H. Phan, Toru Yoshikawa

Research Collection Lee Kong Chian School Of Business

This study examined the human and social capital factors associated with higher post-succession firm performance in family enterprises in Singapore. We also investigated the moderating influence of the board of directors in terms of its service role as stewards of the enterprise. We found that a successor's industry experience and diversity of network ties were positively associated with firm performance and boards that focused their role as advisors to the successor enhanced post-succession firm performance.

Technology Strategy And China's Technology Capacity Building, Arnoud De Meyer

Research Collection Lee Kong Chian School Of Business

China has the potential to become a major source of innovation for the world. The scientific investment is in place and rapidly growing. But in order to reap the benefits of this investment its organisations will have to become better at managing innovation. One of the key elements of innovation management is the determination and implementation of a sound technology strategy. The purpose of this paper is to offer a framework and a detailed overview of what it entails to develop and implement a technology strategy. The paper emphasizes the alignment of the strategy with the organisational competencies and the …

Cost Structures In Defined Contribution Systems: The Case Of Singapore's Central Provident Fund, Benedict S. K. Koh, Olivia S. Mitchell, Joelle H. Y. Fong

Research Collection Lee Kong Chian School Of Business

Retirement systems are increasingly asked to do an ever-better job of enhancing the performance of pension investments. The Singaporean Central Provident Fund permits pension system participants to keep their money in a government-run investment pool, or if they wish, they may select professionally managed unit trusts for their retirement accumulations. Opting for investment choice also exposes members to additional investment costs not charged by the government-managed account. This paper explores the charges levied by the private fund managers and we show that foreign ownership, active style of management and equity/balanced funds tend to be most expensive. We conclude with a …

Dimensions Of Mentoring Relationships In The Workplace: A Holistic Perspective, Miriam Grace-Rowland

Antioch University Dissertations & Theses

This was an exploratory study to understand the lived experience of those involved in mentoring relationships within a formal mentoring program in a corporate context. The researcher looked for rich detail about the nature of the relationship from the perspective of the mentor and mentee. To achieve a holistic perspective, the experience of organizational managers was deliberately included in the research. Exploration of this triadic relationship of mentor, mentee, and organizational manager has been neglected in the empirical literature. An exploration of where meaning intersected and diverged among the triad relationship members gave depth to the dimensional frame. Findings suggested …

Life-Affirming Leadership: An Inquiry Into The Culture Of Social Justice, Raquel Delores Gutierrez

Antioch University Dissertations & Theses

A new paradigm for leading social change is emerging; a worldview acknowledging the importance of leadership that is life-affirming and lasts over time. The current inquiry explored the ways in which the social reality of Life-Affirming Leadership is created and the implications those realities have for the current and future generations of social justice workers, their organizations, and the communities in which they work. The dominant paradigm for social justice work needs to be radically renovated (see Horwitz, 2002; James, 2005; Ohlson, 2006; Polansky, 2005; Utne, 2006; Wheatley, 2005; Williamson, 1997; Yáhzí, 2005); as such, a re-evolution is in progress, …

A Critical Assessment Of Professional Skills And Knowledge In Supplier Diversity: A Delphi Study, Mia Cole

Antioch University Dissertations & Theses

Today, many US corporations have made great strides to embrace supplier diversity as a social consideration, and most importantly, as a strategic business enabler. From the earlier years of mandating minority inclusion to the realization that diversifying the supply chain creates value by capitalizing on the diverse background and experiences of minority businesses, supplier diversity has emerged as a major business initiative. It is one of the initiatives that contribute to the welfare of the country by building minority communities and strengthening our society. By developing business coalitions and partnerships with minority suppliers there is tremendous opportunity to impact the …

Mentoring Women Of Color For Leadership: Do Barriers Exist?, Sandra Yvonne Jeffcoat

Antioch University Dissertations & Theses

The number of women in the workforce is increasing, but they continue to hold few corporate leadership positions. Women are running into the glass ceiling, a ceiling that is thicker for Women of Color. The under-representation of women and minorities in leadership positions and the recognition of the business value of Diversity in this global economy have driven organizations to launch diversity programs and use mentoring as support for aspiring women leaders. Ragins and Cotton's 1991 research found that there were barriers for women who were looking to use mentoring as a tool for leadership development, but her participants were …

Poetic Leadership, A Territory Of Aesthetic Consciousness And Change, R. Amrit Kasten-Daryanani

Antioch University Dissertations & Theses

Poetic leadership is a new theoretical construct that views leadership as an activity that unites a lyrical intellect with keenly felt emotion for the purpose of producing changes in the consciousness of self and others. This change begins within the interiority of self, moving surely to broader realms of one's surroundings and society, provoking movement that impacts the developing potential of the individual and the cultural milieu in which they exist. Emotion is the primary trace into consciousness used in this dissertation, which serves to unite experiences of the heart with experiences of the mind. The unification of these disparate …

How Are Nasa Engineers Motivated? An Analysis Of Factors That Influence Nasa Goddard Engineers’ Level Of Motivation, Howard Eric Kea

Antioch University Dissertations & Theses

NASA is an organization known for pushing the envelope of engineering and scientific achievement. It can be argued that engineers working for NASA are intrinsically highly motivated due to the nature of the work and the mission of NASA. This study explores how supervisor behaviors, both intrinsic and extrinsic and demographic factors influence motivation of NASA Goddard engineers in their current environment. Recent Congressional and Office of Management and Budget (OMB) policies, such as full cost accounting, levy strict oversight of project spending. As a result of these policies, NASA engineers must now focus their attention on getting assigned work …