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An Empirical Investigation into the Role of the Fundamental Economical Variables in the Determination of the Foreign Exchange Rates of Nine Countries, 1973-1978
This dissertation examines the role of the fundamental economic variables (price levels, interest rates, and income levels) in the determination of foreign exchange rates during the period 1973-1978. Purchasing power parity, the International Fisher Effect, and the relationship of exchange rates with income levels through the marginal propensity to import were integrated, as suggested by the literature, and a fairly reasonable specification of a model for exchange rate determination was measured. The results of speculation tests indicate destabilizing results for some currencies and stabilizing results for the others; the coefficient of expectation tests, however, lend support to the destabilizing hypothesis. The conclusion of the research, therefore, is that the exchange rates of the major industrial countries which are of prime importance to the international financier and investor, and to the student of international finance and trade, are primarily determined, not by the fundamental economic variables, but by speculative forces which are believed to be of a destabilizing nature.
An empirical investigation of how perceived devaluation and income effects influence consumers' intended utilization of savings from coupon redemption.
Coupons are one of the most popular and attractive tools of promotion. Redeeming coupons makes shoppers feel that they are doing something good for their family's budget, because coupons offer 'savings.' On the other hand, a coupon might have several negative effects on purchase behavior as well, which might 'devalue' the promoted product in the consumer's perception. But a review of the literature shows a lack of attention afforded to the above-mentioned aspects of coupon redemption. In addition, the consumer's coupon redemption behavior is moderated by several factors drawn from research in the fields of market pricing, economics and psychology, each of which have contributed to the current study in their own way. Finally, there does not exist any substantive research as to why coupon redemption rates have been on the decline, despite an increase in distribution of coupons. Therefore, this research not only fills existing gaps in the literature but also enriches it by synthesizing views from different academic disciplines. This dissertation concentrates on grocery products. Data is collected from about 2500 adults, primarily residing in the Dallas-Fort Worth area. The conceptual framework is based on the theory of reasoned action, which suggests that an individual's beliefs influence his/her attitude towards the consequences of actions, and attitudes, in turn, influence the individual's actions. Toward this end, the model incorporates intention to redeem coupons, intention to keep or spend savings and intention of how to spend savings from coupon redemption as the dependent variables, and several other independent variables. Behavioral independent variables are measured using items borrowed from established scales, as well as those developed exclusively for the current study. Standard statistical tools such as factor analysis and accepted measures of reliability and validity (Cronbach's alpha) are applied and reported, while structural equation modeling has been used to re-validate certain …
An Empirical Investigation of the Discriminant and Predictive Ability of the SFAS No. 69 Signals for Business Failure in the Oil and Gas Industry
In 1982, the Financial Accounting Board (FASB) issued Statment of Financial Accounting Standards No. 69 (SFAS No. 69) which required oil and gas producing companies to disclose supplementary information to the basic financial statements. These disclosures include, costs incurred, capitalized costs, reserve quantities, and a standardized measure of discounted cash flows. The FASB considered these disclosures to be necessary to compensate for the deficiencies in historical cost financial statements. The usefulness of the new signals created by SFAS No. 69, however, is an empirical question and research regarding that objective is lacking. The objective of the study is to test the usefulness of SFAS No. 69. The research strategy used to achieve that objective is to compare the discriminant and predictive power of SFAS No. 69 signals or SFAS No. 69 signals combined with financial signals to that of financial signals alone. The research hypothesized that SFAS No. 69 signals by themselves or as supplmentary to financial signals have more discriminant and predictive ability for business failure in oil and gas industry than do financial signals alone. In order to test that hypothesis, the study used the multiple discriminant analysis technique (MDA) to develop three equations. The first is based on SFAS NO. 69 signals, the second on financial statement signals, and the third on joint financial and SFAS No. 69 signals. Data were collected from the 10-K's arid the annual reports of 28 oil and gas companies (14 failed and 14 nonfailed). The analysis was repeated for four time bases, one year before failure, two years before failure, three years before failure, and the average of the three years immediately before failure. After assessing the discriminant and predictive ability of each equation in the four time bases, a t-test was used to determine a significant difference in the discriminant …
An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269
The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
An Empirical Study of Financial Analysts' Valuations Using Proposed Disclosures About Oil and Gas Producing Activities
This empirical study is concerned with the usefulness of proposed supplementary disclosures for oil and gas producers to financial analysts in valuing a company. It is concerned with what supplementary information is being used, to what extent it is being used and which type of information is used most. Three main research procedures are employed. In the first procedure, the Mann-Whitney U Test is applied to determine any significant difference between valuing an oil and gas producing company using basic financial statements and ratio data, and valuing the same company with this information plus the proposed disclosures. The second procedure involves applying the chi-square and Cramer's V statistics to determine whether the disclosure information caused switching in valuation method used for each of the cases. The third procedure tests for significant differences between financial ratios used for each case by employing the test of differences between two proportions. Additional evaluation attempts to determine analysts' perceived usefulness of each of the schedules of the proposed disclosures
An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services
Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.
Employee Stock Ownership Plans and the Publicly Held Corporation, a Study of Their Accounting, Financial and Economic Implications
The purpose of this study is twofold. First, the results of the study are used to isolate the impact of ESOP financing on actual firms as closely as possible. This is simply to point out many of the advantages and disadvantages of ESOP financing. Second, the results of the study are used to compare the relative costs of ESOP's with other deferred employee compensation. In general, the findings indicate that ESOP's have little to offer as a means of financing for publicly held corporations, However, they may have certain advantages when used as a part of a firm's total employee compensation package. The findings indicate that accounting rules for certain types of ESOP's tend to distort per share calculation in the early years of the plan. To correct this, ESOP shares should be considered outstanding only as they become unencumbered. The study found that a definite need exists for empirical data relating to ESOP's motivational effects. This is a key factor in determining how the ESOP will affect a firm's financial structure. Further study of this aspect would provide valuable information regarding the ESOP's effect on the firm's productivity.
Environmental Pollution, Material Scarcity and the Development of Aluminum Recycling Reverse Channels of Distribution
The purpose of this study was to analyze the developing organizational and management paradigms in the aluminum packaging and container industry, where reverse channels of distribution offer an excellent vehicle for studying organizations which are "closing the distribution circle." Based on the analysis, several conclusions are offered. 1. The extent to which primary manufacturers have entered aluminum packaging and container recycling and subsequently developed effective reverse channels of distribution is contingent upon needs for resources. 2. The most successful recycling programs are those which have decentralized organizations. 3. Central to beverage producers' decisions to develop extensive reverse channels of distribution is the belief that recycling is (1) a deterrent to container legislation, (2) a source of favorable publicity, (3) a source of company profits, and (4) can improve supply relationships with primary aluminum suppliers. 4. Regional beverage companies in the environmentally conscious Far West have the most successful and comprehensive recycling operations. 5. Loose organizational federations such as those of the soft drink franchise do not seem amenable to the development of reverse channels of distribution. 6. Where i t serves the needs of the enterprise, firms are developing sophisticated and efficient reverse channels of distribution. The institution of reverse channel intermediary functions reflects a new management and organizational paradigm based on environmental considerations. 7. A major stumbling block to further reverse channel development is the uncertainty caused by proposed container legislation.
The Equity Method of Accounting and Unconsolidated Subsidiaries: An Empirical Study
The objectives of this study are to determine the effect on certain financial statement relationships of using the equity method to account for subsidiaries in lieu of consolidation and to gather evidence to suggest whether or not bond rating agencies take into consideration these effects in rating corporate bonds. Sixty manufacturing companies listed in COMPUSTAT as having a subsidiary accounted for by the equity method compose the experimental group. The remaining manufacturing companies in COMPUSTAT compose the control group. Computation of eight variables from COMPUSTAT provided data from the companies' original financial statements. Consolidating the subsidiaries of the experimental companies using annual 10-K data made it possible to recompute the same eight variables with these subsidiaries consolidated into the parents' statements. Comparison of the variables for the companies before and after consolidation revealed that five of the eight variables were substantially different and that the differences were statistically significant. Horrigan's multiple regression bond rating model provided indirect evidence to examine which method (equity or consolidation) bond raters use in their rating process. The model is a surrogate for the rating process. Use of the model necessitated calculation of two sets of regression coefficients—one using data in which subsidiaries were accounted for by the equity method and a second when the subsidiaries are consolidated. A derivation sample drawn randomly from both the experimental and control groups provided the data for computation of the coefficients. Comparison of predictions using the two sets of coefficients and validation sample company data revealed that the consolidated method data generated predictions in greater agreement with Moody's bond ratings than did the equity method data. The N-probit technique indicated that the predictions of Horrigan's model are not biased. The research suggests that bond raters find data based on consolidation of subsidiaries more important in their analyses than …
The Establishment of Helicopter Subsystem Design-to-Cost Estimates by Use of Parametric Cost Estimating Models
The purpose of this research was to develop parametric Design-to-Cost models for selected major subsystems of certain helicopters. This was accomplished by analyzing the relationships between historical production costs and certain design parameters which are available during the preliminary design phase of the life cycle. Several potential contributions are identified in the areas of academia, government, and industry. Application of the cost models will provide estimates beneficial to the government and DoD by allowing derivation of realistic Design-to-Cost estimates. In addition, companies in the helicopter industry will benefit by using the models for two key purposes: (1) optimizing helicopter design through cost-effective tradeoffs, and (2) justifying a proposal estimate.
The Evaluation and Control of the Changes in Basic Statistics Encountered in Grouped Data
This dissertation describes the effect that the construction of frequency tables has on basic statistics computed from those frequency tables. It is directly applicable only to normally distributed data summarized by Sturges' Rule. The purpose of this research was to identify factors tending to bias sample statistics when data are summarized, and thus to allow researchers to avoid such bias. The methodology employed was a large scale simulation where 1000 replications of samples of size n = 2 ᵏ⁻¹ for 2 to 12 were drawn from a normally distributed population with a mean of zero and a standard deviation of one. A FORTRAN IV source listing is included. The report concludes that researchers should avoid the use of statistics computed from frequency tables in cases where raw data are available. Where the use of such statistics is unavoidable, the researchers can eliminate their bias by the use of empirical correction factors provided in the paper. Further research is suggested to determine the effect of summarization of data drawn from various non-normal distributions.
An Evaluation of the Impact of Citizen Participation on the Goals for Dallas Program as Developed and Implemented by the City of Dallas, Texas
This study is designed to evaluate the impact of citizen participation in the Goals for Dallas program on the establishment and accomplishment of the goals. Also evaluated are the impact of community leaders on the program, the extent and degree of citizen participation, factors which encouraged and discouraged participation, the impact of local media, and the impact on citizen participants of participating. Twenty-five specific findings are presented, based on the compilation and analysis of inputs received from the citizens and community leaders. Among the most important of these are as follows. 1) The extent of participation on the part of those citizens who did participate in the program was significant. 2) Related to the total adult population of the city, the extent of total citizen participation was small. 3) The program as designed and implemented did have a substantial impact in assisting to overcome citizen apathy in the city. 4) The key items which tended to encourage citizen participation were publicity, civic duty, neighborhood meetings, and personal rewards. 5) The general factors which discouraged citizen participation were general suspicion of the program, general apathy, lack of publicity, and a general suspicion of government. 6) Citizen participation had a significant impact on the establishment of goals, and citizen action did modify 60 percent of the originally proposed goals and created twelve new goals. 7) Citizen participation did have some. Impact on the accomplishment of goals, but this impact was relatively small. 8) The citizenry by a substantial majority believes that a misunderstanding exists between the citizens and the leadership concerning the role of citizen involvement in this program. 9) The citizen participants in this program believe that participation in this effort increased their competency as citizens. Based on the analysis and interpretation of data, comments, and opinions gathered during this study, …
An Examination of an Integrative Expectancy Model for Auditors' Performance Behaviors Under Time Budget Pressure
In recent years there has been a growing use of expectancy theory to study motivation and performance in accounting environments. Such research efforts have resulted in reporting some inconsistent findings and low explanatory power for the expectancy model. In an attempt to increase the explanatory power of the model, several researchers have suggested the inclusion of nonexpectancy components in the model. This research was undertaken to develop an integrative expectancy model by incorporating some elements of goal setting theory and attribution theory into the expectancy formulation. The study was also designed to provide empirical evidence on the validity of a within-subject design of the proposed model through an empirical investigation of auditors* performance behaviors to meet budgeted time in public accounting firms. Alternative performance behaviors to meet budgeted time were modeled in three choice processes. The first deals with auditors choice to report unfiltered time (i.e. report actual time worked) as opposed to filtered time worked (i.e., underreporting and sign-off behaviors). The second process deals with auditors' choice to engage in underreporting as opposed to sign-off behaviors. The third process deals with auditors' choice to reduce or overrule some audit procedures based on professional judgment. Data were collected using an anonymous questionnaire from a sample of auditors at the staff, senior, and supervisory staff levels of fifty-three national, regional and local accounting firms in the Dallas- Fort Worth area. Data received from 671 participants were analyzed using th Automatic Interaction Detector (AID3) and multiple regression techniques. The findings of this research support the expectancy formulation and its relevancy to the accounting environments. However, five nonexpectancy variables were found to have significant relationships with auditors' choice processes to meet budgeted time. These five variables were supervision, budget feasibility, length of experience, organizational level and firm size classification.
Executive Participation in Innovation as a Function of Age and Tenure
This study is designed to investigate the relationship between the age and tenure of the chief executive officer of a corporation and his participation in innovation. The chief executive is assumed to be the key participant in the innovation process. Two questions form the basis of the study, Firsts, are younger chief executives more innovative than older executives? And second, does the tenure of chief executives affect performance in innovation?
Explaining Buyer Opportunism in Business-to-Business Relationships
The interaction among firms in the supply chain is necessary for business process execution and relationship success. One phenomenon of great significance to buyer-supplier relationships is opportunism. Opportunism is defined as behavior that is self-interest seeking with guile. It is manifested in behaviors such as stealing, cheating, dishonesty, and withholding information. Opportunism negatively impacts relational exchange tenets such as trust, commitment, cooperation, and satisfaction. Furthermore, perceptions of opportunism negatively affect firm performance. In lieu of the known negative effects of opportunistic behavior on buyer-supplier relationships, why do agents continue to engage in opportunistic tactics with their exchange partners? A comprehensive examination is necessary in order to understand why sourcing professionals engage in acts of opportunism. Understanding why opportunism occurs will reveal how to deter it, and this remains a gap in the literature. Based on theories in economics, marketing channels, supply chain management, decision science, and psychology, a comprehensive model tested a set of factors hypothesized to drive the use of opportunistic tactics. Factors include buyer-supplier relationship-specific factors, environmental factors, individual personality-related factors, and situational factors. Data was collected via internet survey of sourcing professionals from private industry and government agencies. Common to many studies of ethics, respondents made choices based on two hypothetical vignettes. Two logistic regression models were used to test the hypotheses. Factors found to affect buyer opportunism included buyer power, corporate ethical values, pressure to perform, leadership opportunism, business sector, honesty/integrity, and subjective expected utility. This research contributes to theory by combining several disparate theories to best explain opportunism. A comprehensive evaluation should determine which theory explains the most variance in decision making. The study contributes to practice by identifying those important factors contributing to a sourcing professional's decision to use opportunistic tactics. The ability to manage these factors should improve the probability of relationship success. …
An Exploratory Study of the Use of Accounting Information for Management Control of Faculty Salaries, Departmental Operating Expense, and Instructional Administration Expense at the Dean's Level in Selected State Colleges and Universities in Texas
The purpose of this study was to determine how deans of colleges within the state-supported, four-year universities in Texas use accounting information to allocate and control resources dedicated to faculty salaries, departmental operating expense, and instructional administration expense. Conclusions: 1. Communication is better between deans and financial officers at small universities than at large universities. 2. The relationship between line and staff appears to be misunderstood at several large universities. 3. Ten per cent of the deans at large universities and 2 per cent at small universities do not receive financial reports. 4. The financial reports, if comparative, usually compare year-to-date actual amounts with annual planned amounts. 5. Some of the deans keep their own set of financial records. 6. Deans are cost conscious and aware of the state formulas used in the state appropriation. 7. Many deans are frustrated and angry. 8. Most deans participate extensively in budgeting faculty salaries and departmental operating expense but 20 per cent do not participate in planning of instructional administration expense.
Factors Associated with the Use of Ingratiatory Behaviors in Organizational Settings: an Empirical Investigation
Although ingratiatory behaviors have been investigated by social psychologists for almost twenty-five years, and have been discussed as being used in organizational settings as an upward influence strategy, few empirical studies have explored the use of ingratiation in organizations. The intent of this study has been to empirically investigate the use of ingratiatory behaviors in organizational settings. In doing so, a theory-based rationale for the occurrence of ingratiatory behaviors in organizational settings was developed. The framework developed for this study examined ingratiation as both an individually initiated and organizationally induced behavior. Next, a scale was developed to measure the frequency with which employees resort to ingratiatory behaviors in relationships with their superiors. Finally, a series of research propositions about the occurrence of ingratiatory behaviors in organizations were tested across a variety of organizational settings.
Financial Leverage and the Cost of Capital
The objective of the research reported in this dissertation is to conduct an empirical test of the hypothesis that, excluding income tax effects, the cost of capital to a firm is independent of the degree of financial leverage employed by the firm. This hypothesis, set forth by Franco Modigliani and Merton Miller in 1958, represents a challenge to the traditional view on the subject, a challenge which carries implications of considerable importance in the field of finance. The challenge has led to a lengthy controversy which can ultimately be resolved only by subjecting the hypothesis to empirical test. The basis of the test was Modigliani and Miller's Proposition II, a corollary of their fundamental hypothesis. Proposition II, in effect, states that equity investors fully discount any increase in risk due to financial leverage so that there is no possibility for the firm to reduce its cost of capital by employing financial leverage. The results of the research reported in this dissertation do not support that contention. The study indicates that, if equity investors require any increase in premium for increasing financial leverage, the premium required is significantly less than that predicted by the Modigliani-Miller Proposition II, over the range of debt-equity ratios covered by this study. The conclusion, then, is that it is possible for a firm to reduce its cost of capital by employing financial leverage. A secondary conclusion that can be drawn from this study is that earning power is an important variable to consider for inclusion in a regression model intended for use in investigating the effect of financial leverage on the cost of capital. The estimated partial regression coefficient of the earning-power variable was negative and highly significant in every cross-section year. Furthermore, earning power showed strong negative partial correlation with the debt-equity ratio. Therefore, omission …
Futures-Forward Price Differences and Efficiency in the Treasury Bill Futures Market
This study addressed two issues. First, it examined the ability of two models, developed by Cox, Ingersoll and Ross (CIR), to explain the differences between futures and implicit forward prices in the thirteen-week T-bill market. The models imply that if future interest rates are stochastic, futures and forward prices differ; the structural difference is due to the daily settlement process required in futures trading. Second, the study determined the efficiency of the thirteen-week T-bill futures market using volatility and regression tests. Volatility tests use variance bounds to examine whether futures prices are excessively volatile for the market to be efficient. Regression tests investigate whether futures prices are unbiased predictors of future spot prices. The study was limited to analysis of the first three futures contracts, using weekly price data as reported in the Wall Street Journal from March, 1976 to December, 1984. Testing of the first CIR model involved determination of whether changes in futures-forward price differences are related to changes in local covariances between T-bill futures and bond prices. The same procedure applied in testing the second model with respect to changes in futures-forward price differences, local covariances between T-bill spot and bond prices, and local variances of bond prices. Volatility tests of market efficiency involved comparison of mean variances on both sides of two inequality equations. Regression tests involved determination of whether slope coefficients are significantly different from zero.
A Goal Programming Safety and Health Standards Compliance Model
The purpose of this dissertation was to create a safety compliance model which would advance the state of the art of safety compliance models and provide management with a practical tool which can be used in making safety decisions in an environment where multiple objectives exist. A goal programming safety compliance model (OSHA Model) was developed to fulfill this purpose. The objective function of the OSHA Model was designed to minimize the total deviation from the established goals of the model. These model goals were expressed in terms of 1) level of compliance to OSHA safety and health regulations, 2) company accident frequency rate, 3) company accident cost per worker, and 4) a company budgetary restriction. This particular set of goals was selected to facilitate management's fulfillment of its responsibilities to OSHA, the employees, and to ownership. This study concludes that all the research objectives have been accomplished. The OSHA Model formulated not only advances the state of the art of safety compliance models, but also provides a practical tool which facilitates management's safety and health decisions. The insight into the relationships existing in a safety compliance decision system provided by the OSHA Model and its accompanying sensitivity analysis was demonstrated by the empirical application during the research. The optimal solution values showed what could be accomplished with a given objective structure and the existing safety and health functional relationships. The optimal solution values obtained during the sensitivity analysis showed how sensitive the model is to the uncertainties relating to goal structures and the specific exogenous and endogenous parameter values. This new insight available to management can provide a scientific base upon which the total system decisions can be made.
Health Care Institutions and the Taft-Hartley Act: An Assessment of the Impact of the 1974 Amendments
The problem with which this research is concerned is that of determining the impact of the 1974 Amendments (Public Law No. 93-3 60) to the Taft Hartley Act. These amendments provided new coverage to over two million health care workers. The purpose of this study is to determine the impact of this law on labor relations in the health care industry. In retrospect, the first years following the amendments have been eventful; National Labor Relations Board cases, court decisions, increased organizing activities. Boards of Inquiry recommendations, and professional associations union functions are the most significant developments. Future research will be able to present a longitudinal analyses of these activities and investigate other important areas of health care labor relations such as nursing homes and clinics.
The Home Mortgage Interest Deduction for Federal Income Tax: A Federalist Perspective
The debate over federal income tax treatment of home mortgage interest (HMI) has largely overlooked an important, and possibly unintended political and economic consequence of our federal income tax system. The distribution of the for home mortgage interest deduction tax benefit across states is a possible missing consideration. Specifically, this study offers a federalist1 perspective on the federal income tax benefit from the deduction for HMI - one of the largest personal federal tax expenditures on the books. This dissertation analyzes current national political rhetoric from a federalist perspective. Discussion also includes background, current status, and proposed changes to the tax code for of the HMI deduction. First, a Tobit regression is used to analyze the distribution of the HMI tax benefit across states and to test for disproportionate distribution across states in benefit derived from the federal income tax deduction for home mortgage interest beyond that which is explained by income. This initial part of the study is also the precursor to a hierarchical analysis seeking to identify significant factors affecting the distribution of the benefit of the HMI deduction across states. The Ernst and Young/University of Michigan Individual Model File of 1992 tax returns is the primary data source for this initial part of the investigation. The second part of the analysis examines the effect of sets of factors in a causal hierarchy on the HMI deduction benefit. By first controlling for the effects of personal and identifiable state characteristics on HMI deduction benefit, the possible existence of a residual socio-political force is tested. The primary data sources for this part of the study are the 1990 Census of Population and Housing 5% Public Use Microsample as well as tax data extracted from the Statistics of Income, Individual Public Use Tax File, Level III Sample, as well as …
The Impact of EEO Legislation Upon Selection Procedures for Transfer, Training and Development and Promotion
Legislation, court decisions, and the changing political and social climate provide evidence of the importance of the outcomes of EEO litigation involving challenged selection procedures for transfer, training and development, and promotion. These selection procedures are being challenged by more informed employees and, in many cases, result in costly litigation. Thus, organizations must be aware of the continuing developments in employment law especially as found in court decisions and related legislation. This study investigates judicial and EEOC decisions in discrimination cases to provide answers to these questions: Are organizations aware of the outcomes of EEO litigation involving challenged selection procedures for transfer, training and development, and promotion? Are organizations aware of what constitutes a discriminatory practice in the selection of employees for transfer, training and development, and promotion? Does management recognize and follow nondiscriminatory procedures in selecting personnel for transfer, training and development, and promotion? The purposes of the study are 1. To analyze outcomes of EEO litigation involving challenged selection procedures for transfer, training and development, and promotion; 2. To develop a model set of guidelines to aid organizations in developing nondiscriminatory procedures for use in selecting employees for transfer, training and development, and promotion. This study concludes that many employers are aware of the outcomes of EEO litigation involving challenged selection procedures for transfer, training and development, and promotion. Many employers are also aware of what constitutes a discriminatory practice in the selection of employees for some employment advantage. However, management does not always recognize and follow nondiscriminatory procedures when selecting employees for transfer, training and development, and promotion. The number of cases in which selection procedures were found discriminatory supports this conclusion.
The Impact of Non-monetary Performance Measures Upon Budgetary Decision Making in the Public Sector
This study addresses in an exploratory fashion the following questions. 1. Would non-monetary performance measures grouped into a statement of public efforts and accomplishments significantly reduce the uncertainty of decision makers concerning past entity performance? 2. Would knowledge of such data alter their resultant budgetary decisions?
Impact of Query Specification Mode and Problem Complexity on Query Specification Productivity of Novice Users of Database Systems
With the increased demand for the utilization of computerized information systems by business users, the need for investigating the impact of various user interfaces has been well recognized. It is usually assumed that providing the user with assistance in the usage o-f a system would significantly increase the user's productivity. There is, however, a dearth of systematic inquiry into this commonly held notion to verify its validity in a scientific fashion. The purpose of this study is to investigate the impact of system-provided user assistance and complexity level of the problem on novice users' productivity in specifying database queries. The study is theoretical in the sense that it presents an approach adopted from research in deductive database systems to attack problems concerning user interface design. It is empirical in that it conducts an experiment in a controlled laboratory setting to collect primary data for the testing of a series of hypotheses. The two independent variables are system-provided user assistance and problem complexity, while the dependent variable is the user's query specification productivity. Three measures are used as separate indicators of query specification productivity: number of syntactic errors, number of semantic errors, and time required for completing a query task. Due to the lack of a well-defined metric for user assistance, the study first presents a generic classification scheme for relational query specification. Based on this classification scheme, two quantitative metrics for measuring the amount of user assistance in terms of prompts and defaults were developed. The user assistance is operationally defined with these two metrics. Four findings emerge as significant results of the study. First, user assistance has a significant main effect on all of the three dependent measures at the 1 percent significance level. Second, problem complexity also has a significant impact on the three productivity measures at the …
The Impact of Strategic Management on Organizational Effectiveness in Jesuit Colleges and Universities
The organizational effectiveness and strategic management areas of organizational theory are the general focus of this study. Organizational effectiveness is defined as the extent to which an organization by the use of certain resources fulfills its objectives without depleting its resources and without placing undue strain upon its members and/or society. Strategic management is defined as an array of processes which leads to the development of an effective approach to achieve the organization's objectives. Little agreement appears to exist on how to evaluate organizational effectiveness and to what extent strategic management impacts organizational effectiveness. This is the problem this study addressed. This study presents an extensive review of the literature, formulates some syntheses and utilizes a questionnaire to gather pertinent data. The sample of respondents consisted of a group of key administrators from all the Jesuit colleges and universities in the United States. The questionnaire had a ninety percent response rate. This study was primarily a correlation study which emphasized the perceptions of the respondents regarding the elements and/or processes of strategic management and the concepts of organizational effectiveness. The Chi-Square and Spearman rank order tests were utilized for statistical measures. The analysis of data revealed any significant relationships between (1) the elements and/or processes of strategic management and (2) the concepts related to organizational effectiveness.
Impact of Tax Complexity on Taxpayer Understanding
The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpayer can understand and comply with the tax rules must not become so complex that the taxpayer is forced into either seeking external help or not fully complying. The question arises, does complexity affect the ability of taxpayers to understand, and thus comply with, the tax system?
Impact of the Policies of the National Government on the Organization of Business and Management Styles in India
The purpose of this investigation is to explore the policies of the government of British India and of the independent Republic of India relative to their impact on organizational structure, management practices and styles, and management education in business organizations in India. The British, who were responsible for the growth of some of the organized industries in India, also gave the country, among other things, a modern educational system. They left India, however, with a limited industrial base. There was a serious shortage of professional managers to meet the demands of growing industry. Upon independence, the national government through its policies encouraged the development of business and industries and brought awareness among business managers of the importance of management education.
The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy
Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax Reform Act of 1986. The question is, "Whose ox gets gored?" In 1962, the Internal Revenue Service collected data directly linking itemized charitable contributions to class of donee organization. Prior works by Taussig, Schwartz, Feldstein, and Clotfelter have been principally based on this data. Their works document differing elasticities of price on charitable giving. The current research gathered 1985 data on the relationships between income, price, and charitable donee for 298 Dallas County, Texas, taxpayers. Data was obtained from selected certified public accountants in Dallas County who prepared income tax returns for individuals as part of their practice. Two hundred fifty usable responses reflected charitable gifts. The data collected permitted the tax benefit resulting from charitable gifts to be calculated. Income levels and marginal tax rates on those gifts were then correlated with donee organizations using multiple regression analysis. The main effects of price and income on giving were masked by multicollinearity. The interaction effects of price and other independent variables showed little price effect on giving. Only when coupled with the income variable at income levels of $50,000 was the price effect significant.
An Index of Interpersonal Communicative Competence and Its Relationship to Selected Supervisory Demographics, Self-Actualization and Leader Behavior in Organizations
The purpose of this study was basically twofold: 1) to develop an evaluative instrument to measure interpersonal communicative competence, and 2) to determine its relationship to three other supervisory variables—demographic characteristics, self-actualization, and leader behavior. Hypotheses testing, via the Pearson correlation coefficient, indicated the following relationships between interpersonal communicative competence (as measured by the IICC) and supervisory demographics, self-actualization (as measured by the POI), and leader behavior (as measured by the SBDQ): 1) The age of the supervisor was negatively related to the IICC at the .001 level of statistical significance. 2) Years of formal education was positively related to the IICC at the .001 level. 3) The sex of the supervisor (females scoring higher) was related to the IICC at the .01 level. 4) No significant relationship existed between years of supervisory experience and the IICC. 5) Six scales of the POI (I, Ex, Fr, S, A, C) were related to the IICC at the .001 level of statistical significance, one scale (Sy) at the .01 level and two scales (Tc, Sa) at the .05 level. Three scales (SAV, Sr, Nc) were not significantly related to the IICC. 6) No significant relationship existed between the IICC and the two dimensions of leader behavior—structure and consideration.
The Influence of the Interaction of Supervisory Style and Employee Locus of Control on Voting Behavior in Union Representation Elections
The purpose of this study is to examine the interaction of two variables which may influence employee voting behavior. These variables are the leadership style of the supervisor and the employee personality trait of locus of control. The hypothesis held that the interaction of supervisory style and employee locus of control will result in significant differences in the vote in representation elections. The implicit assumption was that certain combinations of leadership styles and employee internality or externality would influence employee voting behavior. Based on the weight of the evidence, it was concluded that the interaction of supervisory style and employee locus of control does not influence voting behavior; that a significant relationship appears to exist between satisfaction with supervision and voting behavior; and that supervisory Consideration appears to be related to voting behavior, and may result in high levels of satisfaction with supervision.
An Inquiry into Selected Communication Problems Inherent in Financial Statement Certification and Investor/Creditor Response in Light of the Recommendations of the Commission on Auditors' Responsibilities
Business organizations disclose financial Information to a wide range of audiences through the medium of audited financial statements. Distinct classes of readers come in contact with these statements—each reader possessing varying degrees of financial expertise. Readers as "semantic reactors" develop their own expectations and interpretations of the messages management and the auditor are attempting to convey. In the process, many readers look upon the auditor's report as a "symbol" or seal of approval. The purposes of this study were to assess the role that communication theory plays In the auditor's attestation, to examine the perceived communication effects of the expanded auditor's certificate versus the current auditor's certificate, and to recommend ways in which communication problems can be dealt with more effectively. It was concluded that a communication problem does exist in relation to the auditor's report, and communication theory can play a distinctive role in reducing the magnitude of this problem. The profession should continue to seek answers as to the proper role of the auditor and management in relation to audited financial statements, as well as to settle the question concerning whom the statements are intended to serve.
Internal Capital Market and Capital Misallocation: Evidence from Corporate Spinoffs
This study investigates the importance of reduced capital misallocation in explaining the gains in corporate spinoffs. The capital misallocation hypothesis asserts that the internal capital market of a diversified firm fails to meet the needs of the relatively low growth divisions for less investment and the needs of the relatively high growth divisions for more investment. Higher differences in growth opportunities imply that more capital is misallocated. This study finds that the higher the difference in growth opportunities of a diversified firm's businesses, the more likely the firm is to conduct a spinoff. This finding supports the argument that diversified firms conduct spinoffs to reduce capital misallocation. This study finds differences in managerial ownership of spinoff firms and of nonspinoff firms. This suggests that the misallocation of internal capital is an agency problem. A low management ownership stake, coupled with the existing differential in growth opportunities between parent and spunoff firms, leads to misallocation of internal capital, thus creating incentives for a spinoff. Spinoffs should result in a shift to the “right" investment policy and to better operating performance for both the parent and spunoff firms. This improvement in operating performance for the post-spinoff firms is expected to be higher when they are from highly different growth opportunity spinoffs. I find mixed evidence regarding market reaction, changes in investment policy, and changes in operating performance. The evidence that supports the capital misallocation hypothesis does not appear uniformly and consistently across the proxies for growth opportunities. However, there is evidence that both parent and spunoff firms benefit from a spinoff. The magnitude of the benefits is larger for spunoff firms than for parent firms. This is as expected because the capital misallocation problem may be reduced, but does not entirely disappear, in the parent firm.
An Investigation of Asymmetrical Power Relationships Existing in Auditor-Client Relationship During Auditor Changes
In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research was therefore undertaken with the objective of developing a theoretical model of auditor change process and to explain the justification for considering certain specific factors that may be present in an auditor-client relationship. The research design and the methodology for analyses were developed on the basis of the theory on power conflicts found in political science literature and by the use of Wrong's power model on authority relationship. Sources of power such as the size of an audit firm, size of a corporation, the stock exchange membership, the ability of an auditor to qualify the opinion on the financial statements, the ability of the management of a corporation to terminate the audit contract following the issue of a qualified opinion, and change of a corporation's CEO were identified and converted into independent variables. Data were collected from secondary sources on a sample of 200 corporations, 100 companies that had changed their audit firm at least once during the period 1983-85, and 100 corporations that did not change their audit firm during this period. The resulting data were analyzed using the MDS-ALSCAL procedure and logit regression with maximum likelihood estimators. The findings of this research support the power model and its relevancy to the study of auditor-client relationship. The variables, client size, stock exchange membership, and audit firm size were found to have a significant association with corporations who changed their audit firms. However, the …
An Investigation of Organizational Communication and Its Relationship to Two Organizational Models Involving Job Performance and Job Satisfaction
The correlates of organizational communication to other organizational constructs have been scarcely researched. Two constructs of interest to management researchers and practitioners are job performance and job satisfaction. This interest arises from the fact that the quality of organizational life and effectiveness may be determined by the quality of the two constructs. This study investigates the moderating influence of organizational communication on two models involving the variables of performance and satisfaction: (1) the relationship between performance and satisfaction and (2) the relationship between the congruence of the individual and the job with performance and satisfaction. Organizational communication is assessed in terms of ten dimensions: trust in superiors; influence of superiors; accuracy of information; desire for interaction; communication satisfaction; overload and underload information; and upward, downward, and lateral communication. Executives, research and middle management people, office workers, and manufacturing individuals from two firms provided the data for the study. An expected moderating influence was evaluated through differential validity or differential predictability, as appropriate, and moderated regression analysis. Organizational communication received very weak support as a moderator of both the relationship between the target variables of performance and satisfaction and the individual-job congruence association with the same target variables. Accuracy of information, desire for interaction, and directionality of communication—upward, downward, and lateral—received support as moderators of particular performance/satisfaction relationships. Trust in superiors, influence of superiors, accuracy of information, and desire for interaction acted as moderators of specific individual-job congruence relationships with performance and satisfaction. Organizational communication received moderate-to-strong support as a predictor of the two relationships researched. Thus, either as a moderator or as a predictor, communication constitutes an avenue for improving the quality of organizational life and effectiveness; the performance and satisfaction of individuals may he fostered through communication.
An Investigation of Preadolescent Children's Attitudes toward Television Commercials
The purpose of this research study is to provide commercial advertisers, television networks, and academicians valuable information regarding the existence, direction, and intensity of preadolescent children's attitudes toward television commercials.
An Investigation of the Differential in Consumer Behavior of the Working Woman as Opposed to the Non-Working Woman, and the Resulting Impact on the Performance of Marketing Functions and Institutions
The purpose of this research is to investigate the differentials and commonalties in the consumer behavior and attitudes of the working woman as opposed to the non-working woman. The findings of the research are analyzed to determine their impact on the performance of marketing institutions and functions. The major hypothesis tested in this research is: Working women comprise a distinct market segment, which differs in kind from the non-working woman. Both primary and secondary data are used for this study. The principal sources of secondary data are the 1960 and 1970 U.S. Government Census Tracts of the Census of Population. The primary data was obtained from a questionnaire, sent to 1,093 women residing in specific Census Tracts within the Dallas, Texas Standard Metropolitan Statistical Area. The Tracts were selected by geographical dispersion and statistically tolerable limits for female labor force participation and median family income. This criteria insured the inclusion of women for whom the value of work was either high or low. The analysis of the data revealed that working women may be segmented into a distinct consumer market. Demographic characteristics related to consumer behavior were found to be (in order of importance) Age, Income, Education, Age of Children at Home, and Marital Status. The working woman is more likely to be younger, unmarried, have fewer, if any, children at home, and have a family income of less than $10,000 dollars, than her nonworking counterpart. Major differentials, related to work status were found in the areas of Food Shopping, Personal Clothing Shopping, Use of Leisure Time, Newspaper Readership and Television Viewing, Frequency of Eating Out, Use of Vending Machines, Use of Mail Order Catalogs, Attitude Toward and Use of Discount Houses, Opinion and Use of Advertising and Its Portrayal of Women, and Use and Knowledge of Credit. The use …
An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises
The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (MNE) environmental model to evaluate the performance of subsidiary managers on the basis of controllable factors only, and (3) to test the model in American multinational enterprises for the existence of association among environmental factors and measured performance of foreign subsidiaries. The research method employed in this study was to test for association between noncontrollable environmental factors of a particular foreign country and measured performance of the foreign subsidiary (in terms of ROI) in that particular country. Major noncontrollable factor groups used were economic, political-legal, educational, and social environmental constraints.
Machine Tool Spare Parts Provisioning for Manufacturers: A Study and Application for Industries Engaged in Aluminum Cutting and Shaping
This study identifies the concepts of reliability, cost of downtime, cost of spare parts, and procurement lead time as the four key moderators of spare parts availability. These concepts are used to establish a model to manage spare parts inventories. Reliability was assessed in terms of developing failure predictions for major component categories. Cost of downtime was evaluated by identifying various methods for determining costs associated with downtime. Cost of spare parts was examined to find correlations with economic indicators. These correlations were used to predict future price movements. Yearly changes in lead time were identified and correlated with economic indexes to develop movement predictability.
Market Reactions to Accounting Policy Deliberations the Case of Pensions (SFAS No. 87)
This study had two basic objectives. The first was to determine the stock market reactions to the pension policy deliberations. The second was to further our understanding of the significance of the FASB's due process. The author selected 13 critical events that preceded passage of SFAS No. 87 and designed a quasi experiment to examine the stock market reaction around the above events. Two portfolios were constructed to test the hypotheses. The first portfolio consisted of firms in the experimental group (firms sponsoring a defined benefit pension plan) and the second portfolio consisted of firms in the control group (firms sponsoring a defined contribution pension plan). The two portfolios were matched on the basis of SIC code, debt to equity ratio and assets.
Measuring the Implementation of Employee Involvement in the Maquiladora Industry : A Matched-pairs Analysis of United States Parent Companies and Their Mexican Subsidiaries
Participative management practices between United States parent companies in the maquiladora industry and their Mexico assembly plants were investigated for this study. It was hypothesized that managers of parent maquiladora companies in the United States encouraged greater levels of worker participation than did expatriate managers in Mexican subsidiaries. However, the findings of this study indicate that expatriate managers in a number of the Mexico subsidiaries are currently implementing employee involvement approaches. In some instances, highly participative team-based approaches are being used.
Meeting the Requirements of Substantive and Procedural Criteria in Discharge Cases
Legislation, arbitral and judicial decisions, and public opinion provide evidence of increasing concern for protecting employees from unfair dismissal in both union and nonunion firms. Management's right to discharge is being questioned today more than at any other time in the history of labor-management relations. Thus, organizations must stay abreast of the developments that affect their right to discharge employees. This study investigates arbitration awards and judicial decisions in discharge cases to provide answers to these questions. Are companies aware of the types of misconduct for which discharge is considered appropriate? Are companies aware of what constitutes the burden of proof requirements in discharge cases? Does management know and follow the proper procedures in handling discharge cases? The purposes of the study are 1. To determine the extent to which discharges were overturned or modified because the company did not meet the burden of proving a reasonable cause for discharge; 2. To determine the extent to which discharges were overturned or modified because the company did not follow proper dismissal procedures; 3. To develop a model set of guidelines to assist companies in the proper handling of discharge cases. These guidelines present criteria for meeting the just cause and procedural requirements in discharge cases.
Mexican Americans: An Economically Significant Ethnic Market Segment
The area of ethnic market segmentation has received little attention from practitioners or academicians of marketing since most minority groups immigrating to the United States have gradually assimilated the cultural norms and values, and thus the market behavior, of the American society as a whole. Preliminary investigation, however, indicates that Mexican Americans are an exception. To discover whether Mexican Americans represent a true ethnic market segment of economic significance, this study examines and analyzes several aspects. First, to determine whether Mexican Americans represent a true ethnic segment, the following aspects of their cultural norms, perceptions, and values are investigated: their distinct and unique identity, the continuity and consistency of their adoption and use, and the degree of their influence. Second, to determine whether Mexican Americans constitute an ethnic market segment, grocery shopping behavioral patterns are examined. Third, to ascertain whether Mexican Americans represent a substantial ethnic market segment in terms of the number of consumers and the amount of money spent, relevant demographic and socioeconomic characteristics are presented and analyzed. Fourth, the impact of an economically significant ethnic market segment on marketers and marketing institutions is assessed. Due to the nature of this study, emphasis is placed on the collection of primary data, which has been obtained through personal interviews with 115 consumer respondents and eighteen grocery store owners and managers. Secondary data, gathered from reports of the Bureau of the Census, various periodicals, journals, and books, are used to establish cultural, demographic, and socioeconomic trends.
A Model for a Humanized Work Climate, and the Effects of Occupation Choice and Education Level on Students' Attitudes Toward an Operational Definition of Such a Climate
This investigation determines students' attitudes toward a "humanized" work climate. The possibility that attitudes developed before entering the labor force contribute to the lack of such environments is the basis of the research design. A review of motivation theories, relevant research and experiences of some "humanized" firms precedes the development of a model for a humanized climate. The three main elements of the model--team activity, the product, and the self-concept--are interconnected by elements such as self-control, job performance, autonomy, goal definition, and learning. The research questionnaire, a thirty-onestatement, Likert-type instrument, elicits attitudes about the time-task aspect of Kahn's "Work-Module." A Cronbach Alpha Coefficient of 0.74 indicates an acceptable reliability. The subjects, all male, were seventy senior business students at North Texas State University, fifty-six high school senior academic students from the Richardson, Texas ISD, thirty-two high school vocational students from the Garland, Texas ISD, and twenty-nine college vocational students from the El Centro Branch of the Dallas County Community College System. A 2 x 2 analysis of variance revealed a significant difference (P = 0.0038) between attitudes of vocational and non-vocational students. Vocational students apparently value an autonomous work situation. They prefer a job which permits them to develop and use four or five work skills, because that type of job appeals to their self-concept and promises economic and vocational security. However, students in academic programs consider their economic and job security best protected by structured and specialized jobs. Individuals who aspire to own their own business also prefer the structured climate; others prefer the autonomous environment. The difference in attitude between the two education levels was significant at P < 0.20. The education process appears to be associated with preference for a more structured work climate, in the case of both academic and vocational students. Education also appears to …
A Model for Optimal Interspousal Transfers in Estate Planning
The problem with which this study is concerned is that of determining the optimal transfer of property from a decedent to his surviving spouse. A secondary problem addressed is whether equity between common law states and community property states in the application of the estate tax provisions has been achieved through the allowance of the marital deduction. From this analysis decision criteria were developed to aid taxpayers and their advisors in determining optimal property transfers to a surviving spouse. Conclusions of the study were the following: (1) The primary concern when formulating an estate plan should be to determine whether any property should be transferred to the surviving spouse. The literature has stressed qualifying transfers for the marital deduction while giving minimal consideration to the wisdom of doing so. This study indicates that in a majority of estates optimal results are obtained by making no transfers to the surviving spouse. (2) Relative after-tax rates of return of the surviving spouse and other beneficiaries are the most important factors in determining optimal transfers to the spouse. This again conflicts with the literature which has emphasized relative estate sizes as the dominant factor. (3) Rates of inflation have minimal influence in determining the size of the optimal transfer. (4) Citizens of common law states are generally favored as opposed to citizens of community property states in the application of the estate tax laws. Citizens of these states have more flexibility in. planning transfers to beneficiaries and may generally do so at a lower tax cost through use of the marital deduction.
A Multivariate Model for Testing the Information Content of Constant Dollar Disclosures Required by Statement of Financial Reporting and Changing Prices (FASB No. 33)
In September 1979, the Financial Accounting Standards Board (FASB) issued a statement entitled Financial Reporting and Changing Prices (FASB No. 33). FASB No. 33 requires publicly-held companies of a certain size to issue supplementary constant dollar and current cost disclosures along with their primary financial statements.To investigate the effect of the signals on security prices the study used a methodology known as "Iso-beta Portfolio Analysis" and employed different models in conjunction with the methodology, the market model (MM) and a new model called "the multi-index model" (MIM). Cluster analysis was used to develop the indexing used with the MIM.
A New Methodology for Measuring Market Potential and for Determining the Validity of Existing Market Segments
This study is concerned with developing a new methodology or "tool" with the use of existing market, research techniques which should enable a firm to measure its market potential and test the validity of its existing market segments.
Organizational factors contributing to an effective information technology intelligence system.
The purpose of this dissertation is to investigate the organizational factors that contribute to effective emerging information technology intelligence processes and products. Emerging information technology is defined as a technology which is little commercialized and is currently adopted by not more than twenty percent of the companies within a given industry. By definition, information technology intelligence is a subdivision of competitive intelligence and business intelligence. I discovered evidence that the information technology intelligence process includes assessment of information technology intelligence needs of consumers, collection of data from internal and external sources, analysis of the collected data and distribution of the analyzed data to the consumers. Exploratory factor analysis confirmed the existence of all the variables in the proposed research model. I found empirical evidence that the final technology intelligence product contributes to better decisions made by consumers, their better environmental scanning, and more funding to information technology departments in organizations from different industries and of different sizes.
Perceptions of Managers in Kuwait on the Role of the Multinational Corporations in Change in Kuwait
The purpose of this study is to investigate the perceptions of managers in Kuwait (both Kuwaiti and non- Kuwaiti) on the effects of multinational corporations (MNCs) in Kuwait and whether these effects were beneficial. The problem motivating this study is the effects that MNCs have on the social, cultural, political, legal, economic, business, and technological environments of their host countries, especially in developing nations. This study is based on a survey of the perceptions of 1,344 managers in Kuwait on the role of MNCs in changes in Kuwait. A review of the literature on MNCs and their relationships with their host countries is provided. This review focuses on four major environmental dimensions (Social-Cultural, Political-Legal, Business-Economic, and Technological) that are affected by MNCs. The factor analysis performed for this study supports this classification of the dimensions in the environment. An English questionnaire was developed from the list of major items in each of these dimensions. An Arabic version was developed using a "double-translation method." Both the English and Arabic versions of the questionnaire were pilot tested. The instrument proved to be reliable and valid. The study utilizes a 2 x 3 block design, categorizing subjects by nationality (Kuwaiti, other Arab, others) and type of organization (public and private). Since most of the variables in the study were measured using nominal and ordinal scales, mostly non-parametric statistics were used for data analysis. The major finding from this study was that managers in Kuwait perceive positive effects of MNCs on change in Kuwait, with the exception of the cultural environment. The favorable perceptions were about the MNCs1 effects on the change in business, economic, and technological environments in Kuwait. The results of the study should be beneficial to the Kuwaiti government, MNCs doing business in Kuwait, and also to cross-cultural researchers interested in …
Personal Value Systems of American and Jordanian Managers: A Cross-Cultural Study
The objectives of this study are: (1) to explore the personal value systems of Jordanian managers; (2) to examine the relationship between the personal values of Jordanian managers and their behavior (i.e., decision making); and (3) to compare the personal value systems of Jordanian and American managers. To achieve the first and the second objectives, England's (1967) Personal Value Questionnaire (PVQ) and the Behavioral Measurement Questionnaire have been respectively utilized. To achieve the final objective, the behavioral relevance scores derived from this study are compared with those in England's (1975) study. Finally, demographic and organizational data are used to describe the characteristics of Jordanian managers and serve as covariates in the statistical analysis. In reference to the statistical techniques, England's scoring methodology, factor analysis and multiple regression, are used to determine the relationship between the personal value systems of Jordanian managers and their behavior (i.e., decisionmaking). England's (1975) "rule of thumb" (adjusted to 15 percent difference) and the Chisguare test are used to test the significant differences between the personal value systems of the Jordanian and American respondents. The findings of this study are as follows: 1. The primary value orientation of Jordanian managers responding to this study is moralistic in nature, while their secondary value orientation is pragmatic. Concerning the value profile, Jordanian managers have 34, 3, 8, and 21 concepts of the PVQ as operative, intended, adopted, and weak values respectively. Behavior relevance analysis indicates that Jordanian managers have emphasized certain value concepts which reflect their perception of economic need and their social value structure. 2. According to England's procedure, there is a qualified relationship between the personal values of Jordanian managers and their reported behavior, while there is a partial relationship according to factor analysis and multiple regression. 3. There are similarities and/or differences between the personal …
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