bluuebunny/crossref_metadata_2025 huggingface dataset:
Debt Modifications: Tax Planning Options Including New 10-Year Potential Deferral
Authors: Kelley Ann Galligan
Published: February 2016

With the recent decline in the real estate market, many taxpayers, both individually and/or in partnerships, are seeking to renegotiate the terms of their existing debt instruments.  There is some concern though that these debt modifications could lead to possible cancellation of debt (COD) income with potential tax consequences at a time when affected taxpayers can least afford to pay them.  To help alleviate this issue, the American Recovery and Reinvestment Tax Act of 2009 added subsection(i) to Internal Revenue Code Section 108 which gives taxpayers the option to elect to delay recognition of their 2009 or 2010 COD income until 2014 and then include it in income ratably in their 2014 through 2018 calendar tax years.  Section 108(a)(1)(B) may still be used by insolvent taxpayers to exclude gross income up to their amount of indebtedness.  This paper reviews the options available to taxpayers and gives specific examples under IRC Section 108 to either exclude or defer their cancellation of debt income.  It also discusses the potential tax cost for these options and advantages as well as some specific issues pertaining to partnerships.  Compliance issues under Rev. Proc. 2009-37 for affected taxpayers is also discussed with the additional potential for taxpayers to elect to defer only part of their COD income. 
Factors Affecting Consumers Preferences On Fast Food Items In Bangladesh
Authors: Islam Nazrul , Ullah G. M. Shafayet
Published: February 2016

Fast food industry is a high growing sector of Bangladesh. It is concerned with the tastes and habits of the people. The food-taking habit especially in fast food segment has been changing very fast over last decade among the people of Dhaka - the capital city of Bangladesh. The reasons could be attributed by the increase of awareness, growth of education, development of information technology, and expansion of television channels and print media in Bangladesh. Hence, this paper aims at identifying the preference factors of fast food consumers living in Dhaka city. This study was conducted among the university students who usually eat fast food at their leisure time. To conduct the study, a total of 250 respondents were interviewed with a structured questionnaire. Both descriptive and inferential statistics were used in analyzing the data. Multivariate analysis technique like factor analysis was performed to identify the preference factors of the fast food student-consumers of Bangladesh. Multiple regressions were run to identify the relationship between the factors identified and the overall preference of the consumers. Results show that the consumers give most importance on brand reputation of the food item followed by nearness to receive and accessibility, similarity of taste with previous experience, cost and quality of the food, discount and taste, cleanliness and hygiene, salesmanship and decoration, fat and cholesterol level, and self-service factors. This study suggests that the brand reputation, nearness and accessibility, similarity in taste, and cost and quality relationship should be emphasized to improve the attraction of the university students towards the fast food items in Bangladesh.
Corporate Governance And Mindfulness: The Impact Of Management Accounting Systems Change
Authors: Williams John J. , Seaman Alfred E.
Published: February 2016

The International Federation of Accountants (2009) argues that a governance structure should go beyond conformance with regulations and equally support a performance dimension that can lead to better outcomes.  This paper explores the relationship between these two governance dimensions and the capacity for mindfulness, utilizing organizational theory that describes high reliability organizations.  Survey data was obtained from top-level accounting professionals in a sample of 124 Canadian firms.  Regression results support the hypothesis that both the conformance and performance dimensions of governance are significant determinants of the capacity for mindfulness.  Additional analysis shows that the explanatory power of this relationship persists when management accounting systems change is low but it is significantly greater under conditions of high management accounting systems change.  The latter finding is notable in that the most important determinants of the capacity for mindfulness emerge from the performance dimension and not the conformance dimension, which has implications for achieving a balanced governance structure.
The Organizational Context, Job Embeddedness, And Effectiveness Of Managing Knowledge Work Teams
Authors: Chen Jau-Rong , Chou Tzu-Chuan , Wang Te-Wei
Published: February 2016

The relationships between organizational context, job embeddedness, and knowledge work team effectiveness are examined in this paper. We proposed a research model and tested the model empirically based on a sample of 144 enterprises from the Taiwanese Information Service Industry. The results show that open-mindedness and organizational commitment are positively related to job embeddedness. Job embeddedness also has strong relationship with knowledge work team effectiveness. However, the link between job autonomy and job embeddedness is not significant.
Determinants Of Integrated Performance Measurement Systems Usage: An Empirical Study
Authors: Marc Mojca , Peljhan Darja , Ponikvar Nina , Sobota Aleksandra , Tekavcic Metka
Published: February 2016

Performance management literature has been advocating the balanced use of non-financial measures alongside traditional financial measures, possibly within integrated performance measurement systems, since the early 1990’s. The purpose of this paper is to explore how contextual factors (such as company size, industry, and market position), business objectives and knowledge about contemporary management tools influence the decision to implement Balanced Scorecard or similar integrated performance management systems. We tested our research propositions regarding the influence of these factors by using survey data and a logistic regression model. The study is based on a survey conducted in 2008 on a sample of 323 Slovenian companies. The sample consists of large, medium, and small firms from different industrial sectors, including manufacturing and service. Overall, our results confirm contextual factors, such as company size and industry, and knowledge about management tools as most important determinants of integrated performance measurement systems usage. Although market position and business objectives also receive some support for their influence, the results are generally weaker and more ambiguous.
Human Resource Outsourcing: Long Term Operating Performance Effects From The Providers Perspective
Authors: Butler Maureen G. , Callahan Carolyn M. , Smith Rodney E.
Published: February 2016

Human resource (HR) outsourcing research has primarily focused on the client with little attention paid to the service provider. As an initial step in understanding this important stakeholder in the HR outsourcing relationship, this study focuses on the financial performance of HR service firms that publicly announce outsourcing contracts. From the provider’s perspective, we investigate firm performance changes subsequent to outsourcing contract announcements, using a sample of 94 publicly available press releases. Our tests show that in the long term, small HR service providers contracted by large client firms experience improvements in operating profitability and margins.
How To Measure Changes In The Risk States - Concept Of Definition
Authors: Zemke Jerzy
Published: February 2016

Hypothesis, that variability in conditioning of long-term liabilities realization influences changes in risk states of the liabilities’ service is verified in the paper. Consequently, a risk is treated as a random vector whose elements are controlled variables, representing the results of financial decisions. Statistical measures, such as probability of taking certain values from the controlled variables’ variability intervals, expectation, variance and covariance of the vector’s elements were applied to describe the risk states. The dynamics of risk states changes during the period of long-term liabilities repayment was described by the changes of risk measures relatively to a benchmark risk vector. Statistical properties of the latter were estimated on the basis of controlled variables values adopted for the enterprise’s development plans. 
An Analysis Of The Techniques Of Technology Transfer
Authors: Fuller Jack , Hohman Christopher
Published: February 2016

Technology transfer is an increasingly popular topic in today’s ultra competitive business environment. This popularity can be attributed to the fact that if utilized properly, it can not only strengthen a firm’s competitive advantage, but can also bolster the economy of a region or even country. Technology transfer is also advantageous to the academic’s world, as professors can gain funding for their research efforts and prestige for a university if they are able to have their technologies adopted by a business. This paper condenses a vast wealth of information on technology transfer into an easy to read compact format. It will first outline the reasons that technology transfer is not as widely used as it should be. Methods which academics and business professionals can use to enhance the possibility that technology transfer will occur will then be discussed.
Microlending: What Business Can Do To Facilitate Community-Based Growth
Authors: Festa Mackenzie M. , Wilson Alan J. , Neidermeyer Presha E.
Published: February 2016

Billions of dollars have been expended in foreign assistance throughout the third world, with much of this aid being provided by the not-for-profit community. While frequently effective in facilitating short-term benefits, these projects often do not improve the continuing living conditions for the residents of the community.  Not-for-profits generally are in the business of short-term crisis relief; consequently, they do not have a focus on job provisions in the affected community that would increase their living standards in the long-term.  Entrepreneurs, on the other hand, are in the business of job creation, which not only provides long-term benefits for the entrepreneur, but also for the entire community.  Microlending, a term coined originally by Muhammad Yunus to describe very small loans made in third-world countries, has had an enormous impact on the lives of entrepreneurs, their families, and their communities.  Many not-for-profits may wish to employ the techniques illustrated by Yunus and other successful microlending institutions.  They may find the task overwhelming, however, without employing business professionals, whose services can be costly.  For not-for-profits who might be interested in starting such a program, this paper will describe the process of microlending, articulate methods of selecting a loan recipient, and show mechanisms for documenting a microloan.
The Short-Term Impact Of Super Bowl Advertising On Stock Prices: An Exploratory Event Study
Authors: Eastman Jacqueline K. , Iyer Rajesh , Wiggenhorn Joan M.
Published: February 2016

Advertisers are under pressure to demonstrate the financial effectiveness of their advertising.  Event study methodology utilizing measurement and comparison of stock prices may be one way to address this concern.  In this study, our results suggest that while advertising in the Super Bowl does not have a significant positive impact on a firm’s stock price the day after the Super Bowl, when considering windows from two to four days before and after there is a significant positive stock price effect.  Additionally, we found the current method advertisers use to judge the effectiveness of Super Bowl advertising (i.e. likeability with the USA Today poll and Advertising Age poll) had no significant relationship with financial effectiveness as measured by stock price.  This suggests that the methods marketers use to judge Super Bowl advertising effectiveness may not be good measures of success in financial terms.  Finally, our results suggest that if a firm does choose to advertise in the Super Bowl, they may want to pick the second quarter for their ad and that they need to maximize pre-Super Bowl publicity due to the impact on stock price before the Super Bowl.
The Assessment Of Market Risk Premium In South Africa
Authors: Bonga-Bonga Lumengo
Published: February 2016

This paper makes use of time-varying parameter GARCH-M model to estimate the risk aversion parameter for the South African stock market. The paper further compares the forecasts performance of a time-varying risk premium model with that of a constant risk premium model in predicting stock market returns on the South African stock exchange. The findings of the paper show that risk premium is time varying and indicate that stock market in South Africa is vulnerable to external shocks. Moreover, the paper finds that the time-varying GARCH-M model outperforms the fixed parameter GARCH-M model in predicting stock returns when short-term forecast horizons are used.
Personality And Expatriate Performance: The Mediating Role Of Expatriate Adjustment
Authors: Ramalu Subramaniam Sri , Rose Raduan Che , Kumar Naresh , Uli Jegak
Published: February 2016

This paper investigates the relationship between personality and job performance, and the mediating role of cross-cultural adjustment (CCA) in that relationship. Based on sample of 332 expatriates working in Malaysia, personality predicts job performance, and both the interaction and work adjustment mediates the relationship. The findings of this study contributes to the body of knowledge in the cross-cultural management field as well as practical implication to expatriating firms especially in the area of selection of international candidates.
The Moderating Effect Of Long-Term Orientation On The Relationship Between Interfirm Power Asymmetry And Interfirm Contracts: The Cases Of Korea And USA
Authors: Ryu Sungmin , Kim Eunjung
Published: February 2016

The purpose of this study is to enhance our understanding of the effects of LTO culture on the contractual relationship between exchange parties under conditions in which varying levels of asymmetrical power structures exist. This study attempt to determine the validity of projecting conclusions originating from studies conducted in low LTO cultures such as U.S. and Western Europe to contractual relationships in the high LTO cultures of Asia. Therefore, investigations into the influence of LTO may be helpful in understanding contractual relationships formed in countries with differing levels of long-term orientation. Survey research was conducted to collect data from manufacturers, Structural Equation Modeling was used to purify measurement scales, and Multiple Regression was conducted to test the hypotheses. The findings show that LTO companies tend to prefer “soft” contracts, although they enjoy a power advantage over their suppliers; whereas low LTO partners with asymmetrical power advantages prefer “hard” contracts with explicitly detailed written requirements.
An Exploratory Investigation Of College Students Attitudes Toward Californias New Menu-Labeling Law
Authors: Avcibasioglu Pinar , Cardinale Jessica , Dommeyer Curt J. , Lebioda-Skoczen Violetta , Schettig Julie Liu
Published: February 2016

In March of 2009, business students at a large public university in the Los Angeles area were polled about their attitudes towards a new menu-labeling law that was about to be implemented in California. It was hypothesized that the students would be in favor of the law and that those in favor of it would be inclined to select healthier items on the menu.  Moreover, it was hypothesized that the law would be favored more by females than males, and more by persons who perceive themselves as overweight than those who perceive themselves as average weight. Support was found for all of the hypotheses except for the one concerning a person’s perceived weight status. A student’s perceived weight status appears to have no effect on his or her reaction to the new menu-labeling law. The survey results indicate that menu-labeling will be effective in promoting better eating habits among college students who dine out.
Does Educational Background Affect CEO Compensation And Firm Performance?
Authors: Jalbert Terrance , Furumo Kimberly , Jalbert Mercedes
Published: February 2016

This paper examines the educational background of Chief Executive Officers (CEOs) from large U.S. firms. Forbes CEO compensation lists and Compustat data covering 500 or more firms annually are utilized in the analysis for the period 1997-2006.  Universities are ranked based on the number of graduates placed in top CEO positions and of the total compensation their graduates earn as CEO.  Results show a select group of schools educate a large proportion of top CEOs.  Harvard dominates the CEO market at all educational levels.  Results show low correlation between university placement rankings and compensation rankings.  Regressions on CEO compensation provide additional insights into CEO compensation determinants. Regressions of CEO educational variables on firm performance measures identify links between CEO education and firm performance.  This is the first known paper to examine CEO gender as a determinant of compensation and firm performance.  The evidence here provides hiring and compensation committees valuable information on appropriate hiring, retention and compensation strategies.  It also provides government officials additional insights for designing appropriate regulations.
Public Finance Expenditure And Awarding Work To External Contractors - Case Of Slovenia
Authors: Setnikar-Cankar Stanka , Seljak Janko , Petkovšek Veronika
Published: February 2016

The research project “Awarding Work to External Contractors” studied the practice of implementing public contracts in a significant selection of Slovenian local government bodies. Public procurement has become a permanent accompaniment to the business of central and local government and other public law persons with the private sector, and now goes beyond Slovenia’s borders. The public procurement system aims at dynamism, with the possibility of a rapid response to the needs of those using public funds. The principles of public procurement and its legal basis mean the system is rigid and complex, by its nature.
Causes Of Corruption: Dynamic Panel Data Analysis Of Some Post Soviet Countries And East Asian Countries
Authors: Bayar Güzin
Published: February 2016

Corruption is an important social and ethical problem. Determining root causes of it should be the first step to fight it. In this study, using a dynamic panel data approach, we try to determine the likely causes of level of corruption in some of the former USSR countries and East Asian countries. Regression results show that, past values of corruption and the level of political rights in a country are the factors that are most affecting the level of corruption in a country. Degree of opennes to the foreign trade, interference of government in the economy, FDI inflows, degree of civil liberties seem not to have significant effect on corruption level in a country. Level of inflation, unemployment, per capita GDP seems not to be among the causes of corruption, but rather they are “caused by the corruption”. There seems no significant differences between East Asian Countries and post-communist countries in terms of corruption level, when the effect of other variables are kept constant. 
Alternative, Grassroots, And Rogue Leadership: A Case For Alternating Leaders In Organizations
Authors: Andert Darlene , Platt Alan , Alexakis George
Published: February 2016

The article examines traditional understanding of top-down organizational leadership against spontaneous, self-initiated leadership/followership theory. It also denotes the relationship between spontaneous and self-initiated expression of alternative, grassroots, and rogue leadership as a construct of alternating leadership behaviors. The research furthers the leadership research focus that is identified as Alternating Leadership and acknowledges leader/follower dual function within each individual. The constructs are augmented by a matrix that contrasts the strength of the leadership and followership roles among traditional versus non-traditional leadership theories. Conclusions suggest a confirmation of the dual Alternating Leadership role existing within all employees or managers and the creation of worker-centered, real-time interventions to increase employee interaction and synergy. The impact of generational leadership on the Alternating Leadership Model is also examined.
Non-Deceptive Counterfeiting Purchase Behavior: Antecedents Of Attitudes And Purchase Intentions
Authors: Koklic Mateja Kos
Published: February 2016

This study offers insights into factors underlying consumers' intentions to purchase counterfeit products. Based on existing literature in the field, we posit that intention to buy is influenced by consumers' attitudes, moral intensity and perceived risk. In addition, we hypothesize that attitudes are determined by moral intensity and perceived risk. The hypotheses are tested with data gathered from a random sample of adult consumers using structural equations modeling. Implications of different patterns of results identified are also discussed.
Creating Social Security Incentives For Older Workers To Remain In The Workforce
Authors: Pritchard Robert E.
Published: February 2016

This paper presents an innovative proposal for modifying the Social Security benefit structure. The purpose of the modification is to provide an incentive for people to remain in the work force for more years as well as help provide revenues needed to fund Social Security entitlement costs and, at the same time, increase employment, and help balance the federal budget.
Foreign Aid, Public Expenditure And Economic Growth: The Nigerian Case
Authors: Odusanya Ibrahim Abidemi , Logile Abidemi I. , Akanni Lateef Olawale
Published: February 2016

Foreign aid represents an important source of finance in most countries in Sub-Sahara Africa (SSA), including Nigeria, where it supplements low savings, narrow export earnings and thin tax bases. In fact, foreign aid is considered to be a major supplement to government expenditure in Nigeria. As a result, foreign aid can have positive effect on economic growth, through public expenditure if properly channeled to the productive sectors of the economy. This paper therefore seeks to investigate the impact of foreign aid and public expenditure on economic growth in Nigeria. It reveals that foreign aid and public expenditure impact positively on the economic growth in Nigeria, with foreign aid indicating a very significant impact on growth.
Nonlinear Tax Elasticities And Their Implications For The Structural Budget Balance
Authors: Jooste Charl , Naraidoo Ruthira
Published: February 2016

Research on tax elasticities in South Africa mainly employs linear models and shows that taxes evolve symmetrically irrespective of the economic cycle. This study extends this research to show that taxes behave asymmetrically and nonlinearly during expansions and contractions. Estimated linear elasticities imply that a one percent expansion in the cycle increases personal income tax, corporate income tax and value added tax by 1.43, 2.52 and 0.99 percent, respectively. However, estimated nonlinear elasticities are significantly different. During an expansion, the above elasticities increase by 1.89, 2.76 and 2.17 percent, respectively while during a contraction phase these elasticities increase by 0.89, 0.88 and 0.82 respectively. This finding of low tax collection during economic contractions has important implications for fiscal sustainability and overall fiscal prudence in South Africa. The findings of high tax elasticities during expansions might explain the underestimation of revenue by the government.
Mexican Nuclear Energy: An Opportunity Or A Threat?
Authors: Dieck-Assad Flory Anette
Published: February 2016

On September of 2010, before presenting her report to the Honorable Mexican Congress, the Secretary of Energy, Georgina Kessel, confronted her inner confusion as she was browsing the report of the Federal Electricity Commission (CFE) dated on May 18, 1982, where this company states that because of lack of financial resources, they postponed until further notice the decision of buying a second electricity-generating nuclear plant in Mexico. In that report, they state that the fabulous nuclear-electric program was totally suspended. What were the causes of this historical decision that marked a notable lag in the technological development of the nuclear sector in Mexico?; Could electricity produced through the use of nuclear energy in Mexico be revived as an alternative of clean energy after 28 years of darkness?
Ethical And Environmental Disclosures: An Analysis Of The Oil And Gas Industry
Authors: Rogers Violet C. , Ethridge Jack R. , Marsh Treba A. , Lott Jessica
Published: February 2016

This study investigates the similarities of ethical and environmental disclosures, as well as risk factors contained within annual reports for the reporting year 2009. The data were collected from Fortune 500 oil and gas company annual reports. Findings include: 1) an emphasis on environmental, financial, nonfinancial and ethical disclosures and 2) similar reported risks for all companies investigated. The findings illustrate that many of the studied oil and gas companies have similar disclosures but, on the other hand, are situation specific to particular company and location.
The Dynamics Of Groupthink: The Cape Coral Experience
Authors: Pautz Jessica A. , Forrer Donald A.
Published: February 2016

This research provides a case study and review of Groupthink literature. Groupthink theory was originated in1972 by Irving Janis and remains an area of scholarly debate. The primaryobjective of this paper is to research the effects of Groupthink in terms of beinga positive or negative force in business. Intodays dynamic business environment, many organizations are composed ofstakeholders with different objectives and different standards of what isethically right and wrong, and all environments have become diversified. Therefore, it takes an organization whichfosters effective leader involvement to ensure that employees maintain apositive outlook toward the organization. Research indicates that groupmentality can be positive or negative depending on leader involvement. This research compares and contrasts the effects of Groupthink utilizingliterature and a case example from the City of Cape Coral, Florida.
Keystone XL Pipeline
Authors: Rogers Violet C. , Ethridge Jack R.
Published: February 2016

The Keystone Pipeline and everything it entails has taken over the news and the majority of North America. Most people around the United States did not know the Keystone Pipeline already existed before all of the uproar and protesting began back at the end of 2011. The part of the pipeline that does not exist is the additional expansion, the Keystone XL Pipeline, which was proposed in 2008. Since the approval of the project in March 2010, the Keystone XL Pipeline has been a problematic proposition ever since the idea was introduced by the TransCanada Energy Company. While the project was originally developed as a partnership between TransCanada and ConocoPhillips, TransCanada is now the sole owner of the Keystone Pipeline System, as TransCanada received regulatory approval on August 12, 2009 to purchase ConocoPhillips' interest. TransCanada attempted to get a permit for the new pipeline for more than three years. Since the pipeline crosses international borders, TransCanada had to obtain a Presidential Permit through the State Department for construction of the portion of the pipeline that goes from Canada to the U.S. To this day, even though a substantial amount of the project is complete, protesters are still against the idea of transporting tar sands throughout Canada and the United States to refineries in Houston, Texas so that we will have additional sources of oil and fuel to supply our needs. The paper discusses the controversy, the accounting implications, the legal implications, and local press. Pictures Included.
Venture Capital Best Practice Strategies To Reduce Economic Uncertainty In Biofuel Investing
Authors: Blum David A.
Published: February 2016

Independent venture capital firms require actionable economic best practice strategies to reduce uncertainty when investing in biofuel firms. Biofuels derived from plant oils are a primary source of renewable fuel energy replacing petrol diesel. Investing in biofuels is fraught with high capital start-up costs and inaccurate portfolio firm valuation models lessening venture capital personnel ability to achieve higher levels of successful biofuel firm exits. The gap in literature addressed in this paper is venture capital best practice strategies to reduce economic uncertainty in biofuel firms investing are an unexplored phenomenon. Reducing and prospering from the effects economic uncertainty requires venture capital firms to implement best practice strategies. This paper provides venture capital firms with best practice strategies to reduce economic uncertainty when in investing in biofuel firms. Utilizing multiples, net present value, internal rate of return, and venture capital model for establishing a valuation price for portfolio firms are actionable economic best practice strategies addressed in this paper. The best practice strategies presented in this paper might reduce economic uncertainty, increase the number of successful exists, and encourage increased funding of biofuel energy firms, contributing to cleaner and healthier communities throughout the United States.
Talking Trash: Ethics, Sustainability, And Organizational Trust
Authors: Meyer C. Kenneth , Kurovski Sara , Clapham Stephen E.
Published: February 2016

In 1960 Americans generated 88.1 million tons (2.68 lbs./person/day) of municipal solid waste (MSW), by 2012 municipal solid waste increased to 250.9 million tons (4.38 lbs./person/day). The good news is that of the total MSW 5.6 million tons was recycled in 1960 and by 2012 the amount surged to 86.6 million tons. This real-world case (to protect privacy, names have been changed) chronicles the development of a strategic supply chain decision within a heavily regulated industry that is characterized by hybrid public/private organizations. It illustrates the importance of contract compliance and quality control assessment. In addition, it is heavily imbedded within the sustainability conversation. Finally, integral elements of the case are ethics and organizational trust, which, regardless of contract obligations, is essential in reciprocal relationships and community/customer support.
Stimulating Team Creativity: The Influence Of Swift-Trust On The Team Creativity Process
Authors: Berthold John
Published: February 2016

It is often suggested that most creative ideas that lead to an innovation originate from a collaborative environment.  Organizations frequently establish teams to encourage collaboration as a way of generating new and creative ideas for innovation.  Yet, teams often fail to establish a proper collaborative environment in a timely manner or to stimulate team creativity.  Team creativity, a by-product of the proper collaborative experience, and its stimulating agents are the focus of this paper.  Specifically, this paper examines how organizations can rapidly create the proper collaborative environment to induce team creativity using swift-trust.  Swift-trust, a unique form of trust and collective perception, is proposed as a stimulating agent for the quick formation of a collaborative environment that leads to team creativity.  The antecedents to the formation of swift trust are identified as team composition and team tasking.  The moderating effects of the leader-member relationship and history are examined.  Overall, results show that swift trust leads to the rapid establishment of a collaborative team environment which leads to team creativity.  A conceptual model is presented and an example is discussed.  This paper makes two important contributions.  First, the establishment of a swift-trust environment is positively linked to the early stimulation of team creativity.  Second, a practical blueprint, through the development of a conceptual model, is offered to the management practitioner desiring to quickly stimulate team creativity using swift-trust.
Drivers Of Customer Loyalty In A Retail Store Environment
Authors: Clottey Toyin A. , Collier David A. , Stodnick Michael
Published: February 2016

The determinants of customer loyalty are identified for a large U.S. retailer based on a survey of 972 customers. An ordered logistic regression is used to estimate the proportion of a retailers customers who are willing to recommend the retailers products to others based on survey results.Statistical results document that service quality, product quality and brand image drive customer loyalty as measured by a customers willingness to recommend the retailers products to other people. Service management managers can improve these drivers of customer loyalty by better training, recognition and reward programs, day-to-day store operations, and job, product, process and store design. Given the general research objective of defining a universal model of what drives customer loyalty in a diverse set of industries, this research provides additional statistical evidence to support the theory that brand image, product quality, and service quality determine customer loyalty.
A Decision Model For Contracting Helpdesk Services
Authors: Murray Meg , Young Joy
Published: February 2016

Contractual helpdesk services, also known as call center outsourcing is a growing industry. Helpdesk solutions, which offer customer service to consumers who have an issue, problem or concern, are an integral part of many organizations wider service function. For smaller companies, outsourcing helpdesk services is becoming more and more popular given the technical expertise and high investment costs required to develop, implement and maintain the infrastructure needed to support these services. Contracting for helpdesk services helps to alleviate smaller companies from concerns with technical issues, retaining employees dedicated to continuous research on the value proposition of emerging products or services, and in some cases, the need for hiring additional staff. While the basic principles for negotiating an outsourcing contract apply, this paper explores the special considerations pertinent to contracting helpdesk services. These include determining an optimal solution by mapping business requirements to specific call center resource options, determining the optimal call routing structure given budgetary considerations and understanding technical problems associated with the call center environment and developing a satisficing plan to address problems should they occur. As the technologies, including telecommunications and call routing options, that form the basis of helpdesk services evolve, so does the importance of helpdesk services as they move from cost centers to profit generating ventures.
Moving Information Technology Platforms To The Clouds: Insights Into IT Platform Architecture Transformation
Authors: Winans Thomas B , Brown John Seely
Published: February 2016

The Long-Term Credit Bank (LTCB) of Japan underwent a very traumatic reorganization beginning in 1998 following Japans economic collapse in 1989. The bank was beset with difficulties rooted in bad debts. Possible mergers with domestic banks were proposed, but the bank eventually was sold to an international group, which set about putting the bank back together, launching it in June 2000 as Shinsei Bank, Limited (Shinsei).
Examination Of The Influence Of Service Quality On Membership Renewal In Fitness Centers In San Francisco Bay Area
Authors: Wei Pei Chih , Hung Huang-Chia , Yang Hiu-Chu , Hsu Yu-Jui (Arthur) , Ma Zhengwei
Published: February 2016

Corporations have to learn how to satisfy their customers’ various demands as the era of interactivity with customers has emerged (Pepper & Rogers, 1999). For fitness center, customers’ demands are increasing and diversified. Therefore, service quality is an index of quality assessment from customers for service-producing industries. Furthermore, the concept of corporate expansion and customer relationship has become the foundation of service-providers for higher profitability through customers’ renewal of membership. The main purpose of this study is to evaluate the impact of service quality on the renewal willingness of fitness center membership. Customers from four fitness centers in the San Francisco Bay Area, USA, were randomly selected for this survey. A total of 50 subjects participated in this survey. The data was analyzed by multiple regression and stepwise regression. The result indicated that the service quality has positive influence on the renewal willingness of membership.
Opening A New Service Marketing Channel For Medical Products: How Pharmacists Became Immunizers
Authors: Harrington Catherine , Anderson Holly H. , Vacca Daniel J. , Khanfar Nile M.
Published: February 2016

Medical product firms often have limited channels of distribution due to the highly regulated environment in which they operate.  Creating a new channel for delivery of a health product is very difficult because it requires political action and requires strong arguments that there is unmet need for the product.  Determined leadership and action by the intermediaries involved and evidence that the product can be used safely in the new channel are also essential.  Pharmacists, vaccine manufacturers, and public health officials were able to open up a new channel for marketing vaccines by persistent effort over the past 15 years.  This paper describes this effort and illustrates the benefits for consumers, manufacturers, pharmacists, pharmacy chains, and the public health infrastructure.  A series of lessons learned is provided as guideposts for others to use in changing medical product distribution channels.
Ontology Of Trusted Identity In Cyberspace
Authors: Katzan, Jr. Harry
Published: February 2016

The nations digital infrastructure is in jeopardy because of inadequate provisions for privacy, identity, and security. Recent Internet activity has resulted in an onslaught of identity theft, fraud, digital crime, and an increasing burden to responsible citizens. The computer security and Internet communities have been generally responsive but apparently ineffective, so it is time for a third party to step in, take charge, and provide an infrastructure to assist in protecting individuals and non-person entities. This paper is a contribution to the domain of ontological commitment as it applies to a description of subjects, objects, actions, and relationships as they pertain to the National Strategy of Trusted Identity in Cyberspace initiative.
Safety In Service Operations: A Frontline Perspective
Authors: Utley Joanne S. , Hensley Rhonda L. , Dobie Kathryn
Published: February 2016

This paper identifies service safety as separate dimension of quality and considers the need to view safety from the frontline workers perspective. Stewarts (2003) 3 T framework is used to categorize safety training elements by task, treatment and tangibles. Results from a survey of public transit bus drivers are presented. Results show that the questions categorized as treatment and tangibles were significant predictors of perceived safety.
Handcrafting Attachment: A User-Centered Approach
Authors: Lowry George S. , Franssen Catherine L. , Lowry Jonathan E.
Published: February 2016

Management, above all, is the controlling element responsible for coordinating the three basic business functions; production, marketing, and finance. Mechanisms exist to facilitate the finance function with influence coming from outside regulatory bodies such as the AICPA, IIA, SEC, and other regulators. Integrating the finance function into organizations, then, becomes somewhat generic (although some would argue this point). Coordinating the functions of marketing and production is a much more difficult endeavor because it lacks the standardization seen in finance. This paper suggests employing a more user-focused approach as a means to improving the overall quality of products, and eventually, the success of the organization. Specifically, this paper explores the role of the human brain in the calculus of choice, discusses the role of consumer involvement as it leads to product attachment, and offers suggestions for employing contextual research to improve product design and quality.
The Role Of Contested And Uncontested Passes In Evaluating Defensive Basketball Efficiency
Authors: Bartholomew James T. , Collier David. A.
Published: February 2016

The global economic impact of basketball is measured in tens of billions of dollars and requires the efficient use of resources to maximize success on and off the court. Today, coaches, players, investors, and owners need to take full advantage of modern analytical methods and digital video software capabilities to make the most efficient use of a teams resources. This research is the first in a series that makes full use of modern analytic methods and begins to define new defensive and offensive criteria to supplement the decades old game box score performance information. Data envelopment analysis and statistical methods are used to evaluate two new defensive performance metrics on defensive efficiency. The two new defensive metrics are contested and uncontested passes that are fully defined in the articles appendix. Future research will expand the sample size and allow for more comprehensive models of basketball team defensive efficiency.
Essentials Of Service Design
Authors: Katzan, Jr. Harry
Published: February 2016

This paper is a conspectus of service design for service scientists.Historically, science has been concerned with the discovery and study of natural and socially developed phenomena, and the role of design has been to create new artifacts and processes and to improve existing ones.Service has been an important part of the fabric of societal culture from ancient times, so the notion of service as the co-creation of value by provider and client is well established.It necessarily follows that the objective of service design is to add value by enhancing the efficiency, effectiveness, and efficacy of older service systems and to create newer ones with requisite attributes.This is a topic that has not been covered in traditional service science research.Thus, service design, as a discipline, seeks to facilitate the operation of the modern global economy that is now based on service.The necessary elements of service design are introduced and important concepts are identified.
Using Analytics To Challenge Conventional Baseball Wisdom
Authors: Rees Loren Paul , Rakes Terry R. , Deane Jason K.
Published: February 2016

Baseball, like most other sports, has a set of tenets that began early and have survived virtually unquestioned.  Modern analytics gives us an opportunity to examine some of these long-held tenets to see if they were founded on solid evidence.  This research examines some common baseball wisdom through an initial study utilizing simulation.  In particular, the profiles of several baseball teams are constructed and various factors are examined by simulating ten baseball seasons under various configurations with the different teams. Contrary to conventional wisdom, a batting order where high-average hitters bat third in a lineup and the team’s best power hitter bats cleanup (fourth), for example, does not necessarily generate the most runs per game over the long run.  Moreover, high-average hitters with less power can generate more runs per game than power hitters with lesser averages.  Finally, it appears that hitters who perform well with runners in scoring position are more influential in helping their team score more runs than even more powerful or higher average hitters who do not produce as frequently in such cases.  Players with lower star profiles, but who rise to the occasion with runners in scoring position, can often be purchased by baseball clubs that have a more constrained payroll; teams that are less well-off financially may thus purchase or trade for these hitters and still field a team with a competitive level of high run production.
Design For Service Innovation
Authors: Katzan, Jr. Harry
Published: February 2016

This paper covers service innovation for service scientists.  The subject has not been accorded the attention it deserves, because of inadequate professional and academic attention to services, in general, and service design, in particular.  The changing of one’s perception of the human landscape from products to services is indeed cumbersome and entails a lot of effort on the part of the service establishment and the service entrepreneur.  However, a new view of an age-old agenda in light of the ongoing move to globalization can be enlightening and rewarding.  If Thomas Edison were engaged in services, he would have put it this way, “Service innovation is 90% perspiration and 10% inspiration.”  Heretofore, innovation has been unfortunately aligned with the business community that has been distracted by an outdated and simplistic view of competitive advantage based on comparative economics.  Effective service innovation is based on differential economics through service delivery that supplies better services as seen by the customer.  Service innovation applies equally well, if not more so, to the other human endeavors of engineering, government, education, social services, political science, and a wide-range of unclassified interpersonal relations.  The paper gives a modern view of service, innovation, service innovation, and how to unearth services innovation in a practical sense.  Also, the point is made herein that service innovation is basic to the constituency of the human condition.
Determinación Experimental de la Conductividad Térmica Efectiva en Bloques Extinguidos de Arcilla Roja
Authors: Peña Rodríguez G. , Peña Quintero J. Y. , Gómez Tovar M. A.
Published: February 2016

Se reporta la conductividad térmica efectiva (ke), a una temperatura promedio de 35 °C, de los bloques o ladrillos de arcilla roja No. 5 fabricados por extrusión en Cúcuta (Colombia) y su área metropolitana, los cuales tienen en su interior huecos con diferentes geometrías (seis rectangular, ocho rectangular, ocho circular y mixta). Además de la ke, se calculó la masa, la densidad aparente, la porosidad y la fracción de aire presente en los bloques. Para hallar la ke se utilizó la técnica experimental de la cámara de aislamiento térmico, que funciona con el principio físico de la placa caliente en estado estacionario de temperatura. La porosidad y la densidad aparente fueron calculadas usando la norma NTC 4321-3. Los resultados muestran que los bloques que presentan mayor valor de ke son los que tienen geometría mixta en sus huecos, y el menor valor correspondió a los bloques con seis orificios rectangulares. Las pruebas corroboraron que la ke aumenta al incrementarse la masa y la densidad, pero que disminuye cuanto mayor es la porosidad o fracción de aire en su interior [1]. También se encontró, mediante el ajuste a los datos experimentales usando software OriginPro 6.1, que el comportamiento de ke en función de la fracción total de aire presente en los bloques (), de la conductividad térmica de la arcilla sólida (ks) y de la conductividad térmica del aire (kg), está dado por la expresión ke = P1ks(1
“Empirismo Crítico” e os Estudos Jurídicos Críticos Norte-Americanos: paradoxo, programa ou caixa de Pandora?
Authors: Trubek David Max , Esser John
Published: February 2016

Neste artigo, David Trubek e John Esser analisam a proposta de um “empirismo crítico” sugerido pelos acadêmicos do Seminário de Amherst nos Estados Unidos. Através da análise da produção intelectual desta vertente crítica, os autores identificam suas premissas epistemológicas e as semelhanças e divergências com a literatura de direito e sociedade. Por fim, sugerem um paradoxo entre os critérios de objetividade dos métodos empíricos e a abordagem crítica radical.