bluuebunny/crossref_metadata_2025_split huggingface dataset:
Examining the Joint Roles of Responsibility and Reinforcement History in Recommitment*
Authors: Goltz Sonia M. 
Published: June 2007

ABSTRACTThe present study examined the combined effects of responsibility and reinforcement history on investment responses during a series of failure experiences. Subjects performed a variation of the A and S decision case [27] under one of six conditions varying in responsibility (high, low) and reinforcement history (variable partial, fixed partial, no training). When investment responses at the start of the period of continuous losses were examined, results indicated that high responsibility and a variable history of reinforcement are both necessary conditions for escalation to occur. When later responses were included in the analysis, reinforcement history and time were the main factors affecting recommitment responses. These results suggest possible refinements to current models of escalation.
Toward Development of the End User Computing Construct in a University Setting*
Authors: Rainer R. Kelly , Harrison Allison W. 
Published: June 2007

ABSTRACTThe authors identify and define the end user computing (EUC) construct and operationalize the construct through development of a valid, reliable measure called the EUC activities scale. This scale is designed to distinguish specific, discrete computer activities performed on the job. The research analyzes the validity and reliability of the instrument based on data obtained from 776 university employees who participated in the initial, exploratory application. Exploratory factor analysis of the scale resulted in five factors. In order of increasing complexity of job‐related computer activities, these factors are: beginning EUC activities, intermediate EUC activities, advanced EUC activities, EUC facilitation activities, and EUC infrastructure activities. The factor analysis, reliabilities, and known‐groups analysis provide support for the construct validity of the instrument when used in a university setting. Suggestions are provided for further use of the scale in business environments to increase generalizability, refine the instrument, and help establish a coherent theoretical basis for further research in EUC.
Optimal and Heuristic Decision Strategies for Integrated Production and Marketing Planning
Authors: Lee Won J. , Kim DaeSoo 
Published: June 2007

ABSTRACTIn this study we examine the effects of integrating production and marketing decisions for a short‐ to medium‐range planning horizon in a profit maximizing firm. We formulate two models for determining price, marketing expenditure, demand or production volume, and lot size for a single product with stable demand when economies of scale are present. The full integration (FI) model simultaneously determines all the decisions involved, while the partial integration (PI) model separates the lot sizing decision from the others, as happens frequently in practice. Geometric programming (GP) techniques and marginal analysis are used to compare FI and PI, and obtain important managerial implications regarding the two models.
Development of a Prediction Model for Hospital Closure Using Financial Accounting Data*
Authors: Wertheim Paul , Lynn Monty L. 
Published: June 2007

ABSTRACTNumerous research studies have examined the use of financial accounting data in the prediction of corporate bankruptcy. Partly due to a lack of available data, however, little work has been done in developing a closure prediction model specifically for hospitals. Using cost reports from the Health Care Financing Administration and a sample of 71 closed hospitals and a matched sample of 71 open hospitals, the current study examines the relationship between 21 financial accounting ratios and hospital closure. Univariate logit results indicate that hospital closure is significantly related to 17 of the 21 ratios one year prior to closure. Results are also presented using a multivariate model, and for the relationships two years prior to closure. The current study provides information helpful to users in identifying financial variables which may be important indicators of hospital closure.
An Empirical Investigation of Information Search Strategies with Implications for Decision Support System Design
Authors: Cook Gary J. 
Published: June 2007

ABSTRACTUnderstanding how people search through and combine information before making decisions is an important concern in the study of decision making and in the design of decision support systems (DSS). The purpose of this study is to examine DSS search strategies in relation to the body of empirical research on information load. Prior research is examined in relation to basic empirically‐testable hypotheses and compared to the results of this study as a way of validating the procedures used here. The transfer of information load empirical research to a DSS scenario is confirmed statistically. Then, results of an analysis of information search patterns under DSS conditions are described. Finally, implications for DSS design are discussed in terms of possible search support mechanisms for specific search strategies.
An Arborescent Network Formulation and Dual Ascent Based Procedure for the Two‐Stage Multi‐Item Dynamic Demand Lotsize Problem
Authors: Gao Li‐Lian , Robinson E. Powell 
Published: June 2007

ABSTRACTTraditional approaches for modeling and solving dynamic demand lotsize problems are based on Zangwill's single‐source network and dynamic programming algorithms. In this paper, we propose an arborescent fixed‐charge network (ARBNET) programming model and dual ascent based branch‐and‐bound procedure for the two‐stage multi‐item dynamic demand lotsize problem. Computational results show that the new approach is significantly more efficient than earlier solution strategies. The largest set of problems that could be solved using dynamic programming contained 4 end items and 12 time periods, and required 475.38 CPU seconds per problem. The dual ascent algorithms averaged .06 CPU seconds for this problem set, and problems with 30 end items and 24 time periods were solved in 85.65 CPU seconds. Similar results verify the superiority of the new approach for handling backlogged demand. An additional advantage of the algorithm is the availability of a feasible solution, with a known worst‐case optimality gap, throughout the problem‐solving process.
An Examination of IT Planning in a Large, Diversified Public Organization*
Authors: Byrd Terry Anthony , Sambamurthy V. , Zmud Robert W. 
Published: June 2007

The conduct of information technology (IT) planning processes has been of dominant managerial concern in public and private organizations. Yet, current IT planning research offers little guidance on the types of planning actions and behaviors that are appropriate to organizational contexts. We focus on the conduct of the IT planning process by describing an exploratory research project. The project empirically examined a number of issues associated with managing IT planning within a single large public enterprise, particularly identifying actions and behaviors related to producing quality IT plans.The results of the study yield some useful set of guidelines; most interesting is the importance of building IT infrastructure based on IT sophistication and innovativeness for large agencies to improve plan quality. Other recommendations include having a focused, balanced technology and business planning orientation that incorporates a strategic outlook, support of top management, attention to business planning, and early consensus among planning members.
A Comparative Analysis of Quality Practice in Manufacturing Firms in the U.S. and Taiwan*
Authors: Madu Christian N. , Kuei Chu‐hua , Lin Chinho 
Published: June 2007

The aim of this paper is to determine if there is a causal relationship between multivariate constructs for quality (i.e., customer satisfaction, employee satisfaction, and employee service quality) and organizational performance. The presence of such relationships, as well as the identification of key indicators within each quality construct for different types of firms, are explored in this empirical study on the perceptions of middle managers in Taiwan and the United States.The study found a significant causal relationship between the quality constructs and organizational performance. These relationships are different, however, for the four types of firms based on age and size. Also, within the same firm types, there are differences among countries. For example, for older firms, Taiwanese managers tend to perceive customer satisfaction as the most important quality construct in improving organizational performance, while U.S. managers tend to perceive employee satisfaction as the most important. For younger firms, U.S. managers perceive customer satisfaction as influencing organizational performance, while Taiwanese managers perceive both customer satisfaction and employee satisfaction as doing so.A further breakdown of the quality constructs identified the key indicators within each construct that separates “better performers'’from “lesser performers'’in both countries for the four types of firms. These indicators are dissimilar, thus suggesting that focus on quality constructs may lead to improvements in organizational performance by focusing on different indicators in different environments. These results have implications for the adoption and implementation of quality practices in different countries.
A Path Analytic Model of a Theory of Quality Management Underlying the Deming Management Method: Preliminary Empirical Findings*
Authors: Anderson John C. , Rungtusanatham Manus , Schroeder Roger G. , Devaraj Sarvanan 
Published: June 2007

Despite the impact that Deming and his 14 Points have had on the practice of quality management, empirical support for the effectiveness of the Deming Management Method has not advanced beyond the presentation of anecdotal, case‐study evidence. In part, this is because theory to guide the conduct of empirical research has not been available. Only recently has such a theory of quality management to describe and explain the effectiveness of the Deming Management Method been articulated in the literature.This paper continues the journey of theory development; it reports the results of an exploratory empirical analysis of an articulated theory of quality management underlying the Deming Management Method. The constructs in the proposed theory are operationalized using measurement statements developed by the World‐Class Manufacturing research project team at the University of Minnesota and Iowa State University. Path analysis is applied to the World‐Class Manufacturing project data to explore the empirical strength of relationships advanced in the theory. The path analytic results provide support for several of the proposed relationships in the theory, and more importantly, suggest a number of new relationships which have not heretofore been proposed.
Manufacturing Strategy: Testing the Cumulative Model in a Multiple Country Context*
Authors: Noble Margaret A. 
Published: June 2007

This study statistically tests the cumulative model for the building of manufacturing capabilities by comparing and contrasting the manufacturing strategies of 265 North. American, 129 European, and 167 Korean factories by region. The cumulative model suggests that better performing competitors build one manufacturing capability upon another in a sequential, cumulative fashion—starting first with quality, followed by dependability, delivery, cost efficiency, flexibility, and lastly, innovation.The primary findings of this exploratory study are as follows: (1) the data yielded some evidence for the cumulative model, with the Korean data being the most supportive of the model; (2) North American, European, and Korean managers take different approaches to improved competitiveness; and (3) rather than focusing on one or two capabilities, better performing firms generally compete on the basis of multiple capabilities. That quality is not only at the base of the cumulative model but is often among the multiple capabilities shows the importance of quality management globally.
Consistency and Accuracy in Decision Aids: Experiments with Four Multiattribute Systems*
Authors: Olson David L. , Moshkovich Helen M. , Schellenberger R. , Mechitov Alexander I. 
Published: June 2007

ABSTRACTThere have been a number of multiattribute decision aids developed to aid selection problems. Multiattribute value theory and the analytic hierarchy process are two commonly used techniques. Different systems can result in radically different conclusions if they inaccurately and inconsistently reflect the preference structure of decision makers, or if they are based on inappropriate theoretical models. This study examines the impact of the underlying theoretical model, the method in which preference information is elicited, and the structure of alternatives as influences on the results from using various decision aids. It was found that two systems based on the multiattribute value theory model were just as diverse in their conclusions as were results between AHP and the multiattribute value theory models. Therefore, accuracy of information reflecting decision maker preference is an important consideration. Feedback capable of assuring the decision maker that information provided is consistent is a necessary feature required of decision aids applied to selection problems. The study also found that the way in which information is elicited influenced the result more than did the underlying model. Exact numerical data for complex concepts such as attribute importance and alternative performance on attributes is not necessary, and elicitation procedures that are more natural for the user are likely to be more accurate.
The Accuracy of Cross‐Validation Results in Forecasting
Authors: Puelz Amy V. , Sobol Marion G. 
Published: June 2007

ABSTRACTThe widespread use of regression analysis as a business forecasting tool and renewed interest in the use of cross‐validation to aid in regression model selection make it essential that decision makers fully understand methods of cross‐validation in forecasting, along with the advantages and limitations of such analysis. Only by fully understanding the process can managers accurately interpret the important implications of statistical cross‐validation results in their determination of the robustness of regression forecasting models. Through a multiple regression analysis of a large insurance company's customer database, the Herzberg equation for determining the criterion of validity [11] and analysis of samples of different size from the two regions covered by the database, we illustrate the use of statistical cross‐validation and test a set of factors hypothesized to be related to the statistical accuracy of validation. We find that increasing sample size will increase reliability. When the magnitude of population model differences is small, validation results are found to be unreliable, and increasing sample size has little or no effect on reliability. In addition, the relative fit of the model for the derivative sample and the validation sample has an impact on validation accuracy, and should be used as an indicator of when further analysis should be undertaken. Furthermore, we find that the probability distribution of the population independent variables has no effect on validation accuracy.
A Sensitivity Analysis Approach for Some Deterministic Multi‐Criteria Decision‐Making Methods*
Authors: Triantaphyllou Evangelos , Sánchez Alfonso 
Published: June 2007

ABSTRACTOften, data in multi‐criteria decision making (MCDM) problems are imprecise and changeable. Therefore, an important step in many applications of MCDM is to perform a sensitivity analysis on the input data. This paper presents a methodology for performing a sensitivity analysis on the weights on the decision criteria and the performance values of the alternatives expressed in terms of the decision criteria. The proposed methodology is demonstrated on three widely used decision methods. These methods are the weighted sum model (WSM), the weighted product model (WPM), and the analytic hierarchy process (AHP). This paper formalizes a number of important issues on sensitivity analysis and derives some critical theoretical results. Also, a number of illustrative examples and computational experiments further illustrate the application of the proposed methodology.
Modeling Take‐or‐Pay Contract Decisions
Authors: Schultz Carl R. 
Published: June 2007

ABSTRACTLong‐term purchase contracts for natural resources, such as natural gas, often contain take‐or‐pay provisions that penalize the buyer for not purchasing (taking) a minimum quantity of output over some period of time. In some contracts for a limited time interval, known as the make‐up period, the penalty payments can be credited against future “takes” in excess of the take‐or‐pay level. Additionally, options to “buy down” or “buy out” existing contracts, or to initiate new contracts, may exist. The purchaser, faced with projected requirements over some planning horizon, must determine purchase levels from a selected set of take‐or‐pay contracts so as to minimize purchase, inventory holding, penalty costs, contract initiation, and buy‐out or buy‐down costs. This paper presents a mixed‐integer programming model of take‐or‐pay decisions with and without make‐up provisions.
Projecting Sample Misstatements to Audit Populations: Theoretical, Professional, and Empirical Considerations*
Authors: Wheeler Stephen , Dusenbury Richard , Reimers Jane 
Published: June 2007

ABSTRACTThis paper examines the auditing decision to isolate or project errors found in sampling an audit population. The topic is interesting from both practical and theoretical viewpoints because prior research suggests that theory and practice are juxtaposed. Prior research has suggested a stringent theoretical norm in which few errors should be isolated and also suggests that, in practice, auditors commonly isolate errors that they perceive to be confined to a well‐defined subpopulation. We extend this research by using the professional auditing standards as a backdrop for the study of both theoretical and practical aspects of the projection‐isolation decision. As to theory, we show that a biased estimator (i.e., one that excludes errors known not to recur) may be more precise than an unbiased estimator under certain assumptions about sample sizes and the frequencies of errors in accounting populations. Using simulation, we specify conditions under which a biased estimator is more precise than an unbiased one. As to practice, we show that auditors rely on containment information when choosing to project, and we use verbal reports to develop a description of auditors' strategies for using containment information. Considering both the theoretical and practical aspects in light of professional standards, we conclude that, under specific conditions, isolation of sample misstatements is appropriate. Further investigation of the topic appears warranted.
Reexamining a Model for Evaluating Information Center Success Using a Structural Equation Modeling Approach
Authors: Chau Patrick Y.K. 
Published: June 2007

ABSTRACTStructural equation modeling is a technique that has been widely used for instrument validation and model testing in research in marketing and organizational behavior. The technique has also been introduced to MIS researchers and used in several studies recently reported in the literature. This article offers an example of how the technique can be used for instrument validation and model testing. The illustration is made through a reexamination of a model for evaluating information center (IC) success. With the growth of end‐user computing, the success of an IC is more important than ever. Obtaining a valid model for measuring IC success is thus crucial to organizations with ICs. The results of this study highlight the importance of a strong theoretical base in developing such a valid model, and management should be cautious when using these models to assess the performance of their ICs.
A Seasonal Index for Business
Authors: Ittig Peter T. 
Published: June 2007

ABSTRACTThis paper explores the problem of obtaining a multiplicative seasonal index for forecasting sales from a small set of historical data (as is common in business applications) and in the presence of a trend. It is shown that the standard method for generating a seasonal index (from a centered moving average) contains a systematic error. This error is transmitted through to forecasts that use the seasonal index and causes higher than necessary safety stocks and other consequences. The paper presents two alternative consistent methods for estimating the seasonal index in the presence of a trend, one for a multiplicative (nonlinear) trend and one for an additive (linear) trend. These methods may be run easily on a spreadsheet program or on statistical software. The nonlinear method is suggested as a convenient alternative to the standard method in many circumstances.
Understanding the Complexity of the Model Formulation Process: A Protocol Analysis Approach*
Authors: Sen Arun , Vinze Ajay S. 
Published: June 2007

ABSTRACTFormulation of a model involves organization of certain elements of reality into an abstract structure that exhibits features and characteristics of the reality. The formulation process is complex, and this paper explores that complexity by looking at five previously analyzed problem situations in the managerial domain. This is done in several steps. First, the existing model formulation support (MFS) architectures are analyzed using structures‐mechanisms‐policies (SMP) model to extract the characteristic attributes of the model formulation process. It is then argued that an integration of these attributes into an architecture, called integrated modeling architecture (IMA), would be useful in supporting the complexities of the model formulation process. The validity of such an architecture is also examined using the verbalization transcripts for the five problems mentioned above. Our protocol analysis shows that the IMA attributes can explain the complexities of the model formulation process.
Managerial Use of Debt to Fund Municipal Government Risks*
Authors: Puelz Amy v. , Puelz Robert 
Published: June 2007

ABSTRACTIn recent years, managers of municipalities have been forced to reevaluate the cost‐effectiveness of their risk management strategy. In many cases, individual or groups of municipalities (pools) finance a self‐insurance plan through the issuance of debt. However, no decision‐making methodology for cost‐effectively structuring the debt issue presently exists. Utilizing a math programming model, we examine a self‐insurance alternative to conventional insurance that uses tax‐exempt debt supplemented by taxable borrowing to finance a municipality's or pool's liability exposure. We implement our optimization model with actuarial and financial data from an intergovernmental risk pool (IRP) in the state of California, and simulate the effect of the trade‐offs important to sound managerial decision making. We find that significant savings are realized by using a self‐insurance plan rather than purchasing conventional insurance. We also find that managerial goals and risk preferences impact the decision when revenue flows are insufficient by themselves to reasonably fund expected losses.