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Article
Publication date: 1 August 2019

Deborah B. Kim, Edward D. White, Jonathan D. Ritschel and Chad A. Millette

Within earned value management, the cost performance index (CPI) and the critical ratio (CR) are used to generate the estimates at completion (EACs). According to the research in…

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Abstract

Purpose

Within earned value management, the cost performance index (CPI) and the critical ratio (CR) are used to generate the estimates at completion (EACs). According to the research in the 1990s, estimating the final contract’s cost at completion (CAC) using EACCR is a quicker predictor of the actual final cost versus using EACCPI. This paper aims to investigate whether this trend stills holds for modern department of defense contracts.

Design/methodology/approach

Accessing the Cost Assessment Data Enterprise (CADE) database, 451 contracts consisting of 863 contract line item numbers (CLINs) were initially retrieved and analyzed in three stages. The first replicated the work conducted in 1990s. The second stage entailed calculating 95 per cent confidence intervals and hypothesis tests regarding percentage accuracy of EACs for a contract’s final CAC. Lastly, regression analysis was conducted to characterize major, moderate and minor influencers on EAC reliability.

Findings

For modern contracts, EACCR aligns more with EACCPI and no longer demonstrates early accuracy of a contract’s final CAC. Contract percentage completion strongly reduced the per cent error of estimating CAC, while cost-plus-fixed-fee contracts and those with no work breakdown structure greater than Level 2 negatively affected accuracy.

Social implications

To militate against optimism of early assessment of a contract's true cost.

Originality/value

This paper provides empirical evidence that EACCR behaves more like EACCPI with respect to modern contracts, suggesting that today’s contracts have relatively high SPI. Therefore, caution is warranted for program managers when estimating the CAC from contract initiation up to and slightly beyond the mid-point of completion.

Details

Journal of Public Procurement, vol. 19 no. 3
Type: Research Article
ISSN: 1535-0118

Keywords

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Book part
Publication date: 1 January 2006

Deborah J. MacInnis, Vanessa M. Patrick and C. Whan Park

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-7656-1305-9

Available. Open Access. Open Access
Article
Publication date: 22 August 2024

Delane Deborah Naidu, Kerry McCullough and Faeezah Peerbhai

The purpose of this study is to construct a robust index and subindices to measure the quality of corporate governance for 266 firms listed in South Africa from 2004 to 2021.

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Abstract

Purpose

The purpose of this study is to construct a robust index and subindices to measure the quality of corporate governance for 266 firms listed in South Africa from 2004 to 2021.

Design/methodology/approach

Public information on the compliance of King Code of Good Corporate Governance is used to construct a main index predicated on provisions relating to board characteristics, accounting and auditing and risk management. These categories are transformed into three subindices. All constructs are scored with binary coding and equally weighted.

Findings

Cronbach’s alpha test reveals that the index and subindices are highly reliable measures of corporate governance. The principal component analysis supports the construct validity of all measures.

Research limitations/implications

The index is limited to only three corporate governance subcategories and only focuses on South Africa.

Practical implications

These corporate governance indices provide governing authorities, policymakers, investors and other market participants direct information on the quality of corporate governance in South African firms.

Originality/value

As South Africa lacks a formal corporate governance indicator, the development of an appropriate corporate governance index and subindices contributes towards understanding the quality of corporate governance in South African firms. To the best of the authors’ knowledge, this is the first paper to conduct robustness tests on corporate governance indices designed for South African companies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 8
Type: Research Article
ISSN: 1472-0701

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Book part
Publication date: 26 August 2019

Denisa Luta, Deborah M. Powell and Jeffrey R. Spence

Our study examined whether work engagement follows a predictable pattern over the course of the work week and the role of personality traits in shaping this pattern.

Abstract

Purpose

Our study examined whether work engagement follows a predictable pattern over the course of the work week and the role of personality traits in shaping this pattern.

Design/Methodology/Approach

We examined these questions with 131 employees from Canada and the United States who provided daily ratings of work engagement over the course of 10 work days.

Findings

Multilevel modeling revealed that employee engagement followed an inverted U-shaped curvilinear pattern from Monday to Friday, peaking midweek. Neuroticism moderated the change pattern of engagement across the work week, such that individuals with higher levels of neuroticism experienced lower and less stable levels of work engagement throughout the work week compared with individuals with lower levels of neuroticism. However, extroversion and conscientiousness did not moderate the change pattern of employee engagement.

Research Limitations/Implications

These results provide insight into the entrainment of work to the work week and how this entrainment is further affected by the personality trait neuroticism.

Practical Implications

Understanding the weekly pattern of work engagement will help leaders’ time work assignments, interventions, and training sessions to keep the levels of employee engagement high.

Originality/Value

Our study revealed novel predictors of within-person engagement: weekly entrainment and neuroticism.

Details

Emotions and Leadership
Type: Book
ISBN: 978-1-83867-202-7

Keywords

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Book part
Publication date: 9 December 2020

B. Anthony Billings, Buagu N. Musazi, William H. Volz and Deborah K. Jones

This chapter evaluates the effectiveness of states' research and development (R&D, used to represent creditable research expenses) tax credits. Prior studies report mixed results…

Abstract

This chapter evaluates the effectiveness of states' research and development (R&D, used to represent creditable research expenses) tax credits. Prior studies report mixed results on the effect of state R&D tax credit incentives. Generally, such studies consider the influence of state R&D tax credits by applying the statutory income tax and R&D credit tax rates. We reexamine the effect of a state's entire tax burden instead of the statutory tax rates in moderating the effectiveness of a state's R&D tax credit incentives. After controlling for several nontax factors, such as the workplace environment, political environment, and workforce education levels in a regression analysis during the 2010–2013 period in 50 states, we find that statewide private-sector R&D spending is a positive function of the R&D tax credit and this effect increases with the overall level of the state tax burden. We attribute this finding to the fact that high tax burdens increase the present value of the R&D tax credits.

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Article
Publication date: 19 October 2021

Jihye Deborah Kang and Sungmin Kim

The development of a 3D printing method for the textile hybrid structure that can both be a solution to the conventional drawbacks of 3D printing method and a step forward to a…

298

Abstract

Purpose

The development of a 3D printing method for the textile hybrid structure that can both be a solution to the conventional drawbacks of 3D printing method and a step forward to a garment making industry.

Design/methodology/approach

A novel 3D printing method using the textile hybrid structure was developed to generate 3D object without support structures.

Findings

3D printing of curved panels without support structure was possible by using fabric tension and residual stress.

Practical implications

Garment panels can be 3D printed without support structures by utilizing the idea of textile hybrid structure. Garment panels are expected to be modelled and printed easily using the Garment Panel Printer (GPP) software developed in this study.

Social implications

3D printing method developed in the study is expected to reduce the time and material previously needed for support structures.

Originality/value

Comprehensive preparatory experiments were made to determine the design parameters. Various experiments were designed to test the feasibility and validity of proposed method.

Details

International Journal of Clothing Science and Technology, vol. 34 no. 2
Type: Research Article
ISSN: 0955-6222

Keywords

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Article
Publication date: 12 February 2018

Deborah Drummond Smith, Kimberly C. Gleason, Joan Wiggenhorn and Yezen H. Kannan

This paper aims to apply the Capital Market Liability of Foreignness (CMLOF) framework to the audit fees of a sample of foreign firms listed on US exchanges to examine whether…

481

Abstract

Purpose

This paper aims to apply the Capital Market Liability of Foreignness (CMLOF) framework to the audit fees of a sample of foreign firms listed on US exchanges to examine whether American auditors price foreignness.

Design/methodology/approach

The four components of the CMLOF are institutional distance (civil versus common law system and enforcement), information asymmetry (disclosures and mandatory IFRS adoption), unfamiliarity (exports, English language and geographical distance) and cultural difference [Hofstede (1980) dimensions of culture]. These variables are examined in a regression model that explains audit fees to determine the auditor perception of risk associated with the CMLOF.

Findings

Examining the factors that mitigate perceived agency costs, this investigation determines that auditors price risk according to each component of the liability of foreignness. Audit fees are higher for shareholders of firms headquartered in countries exhibiting greater institutional distance, unfamiliarity and cultural distance. Audit fees are higher for firms when their home country requires additional disclosures or the adoption of IFRS to reduce information asymmetry.

Practical implications

CMLOF is costly for capital market participants and has implications for auditors, shareholders of foreign firms and managers considering listing in the US Auditors, and investors should carefully assess this risk for pricing and valuation, and managers should take action, to the extent possible, to reduce the firm-specific level of unfamiliarity and increase transparency.

Originality/value

This paper is the first to apply the CMLOF to examine whether auditors price aspects of foreignness of their non-US-headquartered clients.

Details

Review of Accounting and Finance, vol. 17 no. 1
Type: Research Article
ISSN: 1475-7702

Keywords

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Article
Publication date: 6 January 2025

Luis Morales-Navarro, Deborah Fields, Yasmin B. Kafai and Deepali Barapatre

The purpose of this paper is to examine how a clinical interview protocol with failure artifact scenarios can capture changes in high school students’ explanations of…

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Abstract

Purpose

The purpose of this paper is to examine how a clinical interview protocol with failure artifact scenarios can capture changes in high school students’ explanations of troubleshooting processes in physical computing activities. The authors focus on physical computing, as finding and fixing hardware and software bugs is a highly contextual practice that involves multiple interconnected domains and skills.

Design/methodology/approach

This paper developed and piloted a “failure artifact scenarios” clinical interview protocol. Youth were presented with buggy physical computing projects over video calls and asked for suggestions on how to fix them without having access to the actual project or its code. Authors applied this clinical interview protocol before and after an eight-week-long physical computing (more specifically, electronic textiles) unit. They analyzed matching pre- and post-interviews from 18 students at four different schools.

Findings

The findings demonstrate how the protocol can capture change in students’ thinking about troubleshooting by eliciting students’ explanations of specificity of domain knowledge of problems, multimodality of physical computing, iterative testing of failure artifact scenarios and concreteness of troubleshooting and problem-solving processes.

Originality/value

Beyond tests and surveys used to assess debugging, which traditionally focus on correctness or student beliefs, the “failure artifact scenarios” clinical interview protocol reveals student troubleshooting-related thinking processes when encountering buggy projects. As an assessment tool, it may be useful to evaluate the change and development of students’ abilities over time.

Details

Information and Learning Sciences, vol. 126 no. 3/4
Type: Research Article
ISSN: 2398-5348

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Article
Publication date: 25 February 2022

Jae Han Min, Hyo Jung Chang, Deborah Fowler and Shane Blum

On a home game weekend of collegiate football, thousands of fan visitors spend their weekend participating in college football games, showing significant potential of sports…

693

Abstract

Purpose

On a home game weekend of collegiate football, thousands of fan visitors spend their weekend participating in college football games, showing significant potential of sports tourism businesses in the USA. Understanding the original personality of sport tourists and their travel motivation factors is imperative to develop appealing tourist attractions at the destinations of sports team fandoms. The purpose of the study is to examine the relationships among tourists' personality characteristics, their push and pulls motivations, satisfaction with travel experience, and loyalty toward destination and team using structural equation modeling.

Design/methodology/approach

The author collected information from a total of 301 sports tourists who had traveled to a college football game within the past year, staying at least one night in a hotel or other lodging place. This study employed PASW Statistics 25.0 and structural equation modeling using LISREL 9.30 for data analyses.

Findings

Personality has a significant relationship with push factors, especially for socialization motivation, and pull factors (i.e. access and affordability, other attractions) had more significant effects on sports tourists' satisfaction than push factors. The findings indicate the key roles for the entertainment motivation in generating tourists' satisfaction and destination loyalty and important roles of destination loyalty in building team loyalty.

Originality/value

The present study provides an approach of sports tourists' travel behaviors and experiences in the sporting event tourism. The outcome of this research can help both sports event organizers and destination marketers to understand the motivations for sports game attendance and to develop marketing strategies and products/services for attracting various types of sports tourists to games.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 2
Type: Research Article
ISSN: 1355-5855

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 March 2020

Grace McQuilten, Deborah Warr, Kim Humphery and Amy Spiers

The purpose of this paper is to consider the social turn in contemporary capitalism and contemporary art through the lens of art-based social enterprises (ASEs) that aim to create…

4572

Abstract

Purpose

The purpose of this paper is to consider the social turn in contemporary capitalism and contemporary art through the lens of art-based social enterprises (ASEs) that aim to create positive social benefits for young people experiencing forms of marginalisation, and which trade creative products or services to help fulfil that mission. A growth in ASEs demonstrates a growing interest in how the arts can support social and economic development, and the ways new economic models can generate employment for individuals excluded from the labour market; extend opportunities for more people to participate in art markets; and challenge dominant market models of cultural production and consumption.

Design/methodology/approach

This paper considers a number of challenges and complexities faced by ASEs that embrace a co-dependence of three goals, which are often in tension and competition – artistic practice, social purpose and economic activity. It does so by analysing interviews from staff working with 12 ASE organisation’s across Australia.

Findings

While the external forces that shape ASEs – including government policy, markets, investors and philanthropy – are interested in the “self-sufficient” economic potential of ASEs, those working in ASEs tend to prioritise social values and ethical business over large financial returns and are often ambivalent about their roles as entrepreneurs. This ambivalence is symptomatic of a position that is simultaneously critical and affirmative, of the conditions of contemporary capitalism and neoliberalism.

Originality/value

This paper addresses a gap in social enterprise literature presenting empirical research focussing on the lived experience of those managing and leading ASEs in Australia.

Details

Social Enterprise Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

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