Public Administration Commons^™

Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci

School of Public Service Faculty Publications

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …

Relational Exchange In Nonprofits: The Role Of Identity Saliency And Relationship Satisfaction, Jennifer Anne Taylor

School of Public Service Theses & Dissertations

Research and practice in nonprofit fundraising has increasingly been focused on the benefits of relational exchange. This dissertation examines relationships between donors and nonprofit organizations and their impact on the charitable giving levels using identity salience and relationship satisfaction as key mediators of nonprofit relational exchange. Previous research has shown that there are a plethora of charitable giving motivations that contribute to supportive behaviors in the nonprofit context; however, this research does not provide a comprehensive understanding of the intervening variables. This study modified previous studies by introducing relationship satisfaction in addition to identity saliency, as mediating constructs. Results confirm …

An Analysis Of Factors Affecting The Effective Use Of Knowledge Management In Counter Improvised Explosive Device (C-Ied) Operations, Umit Gencer

Engineering Management & Systems Engineering Theses & Dissertations

This dissertation investigates factors that influence effective use of Knowledge Management (KM) in Counter Improvised Explosive Device (C-IED) operations in the military.

The study suggests that effective KM program is determined by the interaction of three organizational capabilities: knowledge infrastructure, knowledge process, and leadership orientation.

A self-administrated survey was conducted on 300 NATO staff officers who have served in C-IED environments. A structural equation modeling technique was used to test a set of hypotheses using 118 completed responses collected from the survey.

The results suggest that out of the 11 constructs within the model; two are rated as 'attribute needs …