View All Items

Title: The fight for a new China.
Creator: Mao, Zedong
Date Issued: 1945
Identifier: 2683656, CFDT2683656, ucf:5102
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/2683656

Title: Fascism, the danger of war and the tasks of the communist parties: Report.
Creator: Kuusinen, O. W. (Otto Wille), Communist International Executive Committee
Date Issued: 1934
Identifier: 368027, CFDT368027, ucf:5371
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/368027

Title: The unity of the French nation.
Creator: Thorez,Maurice
Date Issued: 1936
Identifier: 369224, CFDT369224, ucf:5393
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/369224

Title: Which way Israel: Crisis in the Middle East.
Creator: Magil, Abraham Bernard
Date Issued: 1956
Identifier: 359823, CFDT359823, ucf:5218
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/359823

Title: Palestine: The communist position, the colonial question.
Creator: Novik, P.
Date Issued: 1936
Identifier: 359824, CFDT359824, ucf:5219
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/359824

Title: Marshall plan--recovery or war?.
Creator: Allen, James Stewart
Date Issued: 1948
Identifier: 671398, CFDT671398, ucf:5565
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/671398

Title: The Soviet union and the fourth International, the class nature of the soviet state.
Creator: Trotsky, Leon, Communist league of America (opposition), Vanzler, Joseph Usick
Date Issued: 1934
Identifier: 671410, CFDT671410, ucf:5577
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/671410

Title: The case of Puerto Rico: Memorandum to the United Nations.
Creator: Communist Party of Puerto Rico
Date Issued: 1953
Identifier: 370516, CFDT370516, ucf:5516
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/370516

Title: CRITICAL DIGITAL INFRASTRUCTURE PROTECTION: AN INVESTIGATOIN INTO THE INTERGOVERNMENTAL ACTIVITIES OF INFORMATION TECHNOLOGY DIRECTORS IN FLORIDA COUNTIES.
Creator: Devenny, Joah Nicole, Abel, Eileen, University of Central Florida
Abstract / Description: As cyber attacks become more sophisticated, the risk to all networked computer systems increases. Whether public or private, whether federal, state, or local, the threat is equally real. Consequently, local governments must respond accordingly to understand the threats, take measures to protect themselves, and determine how to respond in the event of a system breach. Additionally, since cyber criminals do not respect geographic or administrative boundaries, local leaders must be prepared to...
Show moreAs cyber attacks become more sophisticated, the risk to all networked computer systems increases. Whether public or private, whether federal, state, or local, the threat is equally real. Consequently, local governments must respond accordingly to understand the threats, take measures to protect themselves, and determine how to respond in the event of a system breach. Additionally, since cyber criminals do not respect geographic or administrative boundaries, local leaders must be prepared to instantly interact with other governments, agencies, and departments to suppress an attack.Guided by the theory of intergovernmental management (IGM), this exploratory research investigated how Information Technology (IT) Directors in Florida county constitutional offices use intergovernmental relations and management activities as part of their information security efforts. Specifically, this research sought to determine: 1) which IGM activities do county IT Directors most often perform; 2) do county IT Directors make more use of vertical or horizontal IGM relationships; 3) is there a relationship between office/county demographics and the IGM activities its IT Directors most often perform?To answer these questions, an electronic survey was distributed to 209 directors, of which 125 responded. Overwhelmingly, the findings indicate that these Directors rarely engage in IGM activities regardless of the purpose or type of government/department contacted. However, when seeking intergovernmental assistance, it is most often horizontally with other Departments within their own government and least often vertically with Federal offices. The most frequently performed intergovernmental activity is seeking technical assistance, however seeking program/project information is also perform more frequently than the other activities explored in this research. The least frequently performed activities involved seeking to modify established IT partnerships. Further, there was evidence of relationships between certain office/county demographics and IGM activity. The discovery of these patterns and relationships can be used to aid policy and program development, as well as to stimulate deeper inquiry into the intergovernmental dimensions involved in protecting local elements of the U.S. Critical Digital Infrastructure.
Show less
Date Issued: 2004
Identifier: CFE0000059, ucf:46113
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0000059

Title: AN EXPLORATORY STUDY OF SOCIALLY RESPONSIBLEPROCUREMENT ACTIVITIESIN THE EXPENDITURE OF PUBLIC FUNDSAT THE STATE AND LOCAL LEVELS OF GOVERNMENT.
Creator: McCarthy, Donna, Martin, Lawrence, University of Central Florida
Abstract / Description: The aggregate annual expenditures of federal, state and local governments, in concert with universities and school districts represents incredible purchasing power and requires great prowess in its expenditure. Over the course of centuries, procurement has been used as a policy tool to improve society. This research delved into defining and determining the involvement of state and local governments in socially responsible activities related to the expenditure of public funds. Data collected...
Show moreThe aggregate annual expenditures of federal, state and local governments, in concert with universities and school districts represents incredible purchasing power and requires great prowess in its expenditure. Over the course of centuries, procurement has been used as a policy tool to improve society. This research delved into defining and determining the involvement of state and local governments in socially responsible activities related to the expenditure of public funds. Data collected in 2005 by the National Institute of Governmental Purchasing, Inc., was reviewed to determine if the expectations set for the private sector known as corporate social responsibility could be applied to the public sector. The study found that the definition as established for the private sector with regard to procurement social responsibility may also be employed in the public sector. A composite index of Public Procurement Social Responsibility (PPSR) was created as a benchmark for future comparison. Further, the presence of top-down management support for socially responsible initiatives in procurement in the areas of formal policies, goals and objectives and performance tracking mechanisms dictated higher PPSR scores for agencies. Mean Scores for PPSR were reviewed using independent variables of agency type, location, population served, procurement volume, and budget size. While top-down support of PPSR initiatives dictated strong involvement of an agency, there was no correlation between agency type, size, procurement spend, or population size on the mean score of a governmental entity, with or without the presence of PPSR drivers. The variables that influence the PPSR activities of an agency are similar across all demographics. What appears to drive the participation in socially responsible initiatives of government is the buy-in and mandate through regulation, policy and example set by management. This posture is emulated not only professionally, but the data indicates that it influences personal behavior as well. In order to bring about societal change, results are best achieved through the creation of policy for participation, establishing benchmarks for measuring success and integrating performance review milestones for achievement of goals and objectives related to PPSR.
Show less
Date Issued: 2006
Identifier: CFE0001486, ucf:47105
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0001486

Title: U.S. SYMPHONY ORCHESTRA BYLAWS: POLICY ANOMALIES AND TRENDS.
Creator: Loomis, Anita, Pherigo, Johnny, University of Central Florida
Abstract / Description: Bylaws serve as the skeleton of any nonprofit organization's administrative culture. They are the laws and rules that govern the internal affairs of an organization. (Pickett 2000) Since the primary function of bylaws is to support the effective management of operations, the examination of bylaws content is particularly relevant when looking for evidence of innovative adaptations to organizational change. As students of arts administration, the focus of the researcher's investigation...
Show moreBylaws serve as the skeleton of any nonprofit organization's administrative culture. They are the laws and rules that govern the internal affairs of an organization. (Pickett 2000) Since the primary function of bylaws is to support the effective management of operations, the examination of bylaws content is particularly relevant when looking for evidence of innovative adaptations to organizational change. As students of arts administration, the focus of the researcher's investigation centered on cultural organizations; symphony orchestras in this instance. Symphony orchestras, like other cultural organizations, must adapt to survive internal and external change. The reason for choosing to examine bylaws content was to look for business adaptations being made at the core of nonprofit business operations, where the framework for decision-making by the Board of Directors, Officers and administrators resides. There were two key research questions driving this investigation of symphony orchestra bylaws content. The first was; what governance policies are currently emerging in the symphony orchestra industry? The second was; what conditions prompted the emergence of these policy anomalies? The research design included a review of the literature relevant to the development of bylaws as used by U.S. symphony orchestras; qualitative and quantitative document analysis of bylaws obtained from a select group of participating organizations; and an opinion survey of several orchestra administrators whose organizations were found to contain unusual bylaws content. Contrary to the literature, the content and structure of bylaws that were examined varied a great deal. Policy anomalies were discovered as hypothesized, and some of these unusual policies offer solutions to current governance issues that other arts organizations may find beneficial as well. Included tables illustrate provision topics and their frequency of occurrence. Several recommendations for further study are indicated, and we conclude that bylaws are usually an underutilized, valuable and occasionally innovative tool for effective governance.
Show less
Date Issued: 2006
Identifier: CFE0001371, ucf:46985
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0001371

Title: INVESTIGATE THE WEALTH EFFECT OF INVESTMENT BANKS AND FAIRNESS OPINIONS THEY PROVIDE IN CORPORATE MERGERS AND ACQUISITIONS.
Creator: Wang, Weishen, Whyte, Ann Marie, University of Central Florida
Abstract / Description: The dissertation studies the value of both investment banks' services on the whole and fairness opinions specifically, which the banks provide to the acquiring firms. In the first chapter, I examine how investment banks and acquiring firms' governance quality interact to affect shareholders' wealth in corporate mergers and acquisitions. Although the wealth impact of investment banks in mergers and acquisitions is widely studied in the literature, existing studies do not consider...
Show moreThe dissertation studies the value of both investment banks' services on the whole and fairness opinions specifically, which the banks provide to the acquiring firms. In the first chapter, I examine how investment banks and acquiring firms' governance quality interact to affect shareholders' wealth in corporate mergers and acquisitions. Although the wealth impact of investment banks in mergers and acquisitions is widely studied in the literature, existing studies do not consider the interaction between governance quality and investment banks. I examine how investment banks and governance quality of acquiring firms interact to affect the wealth of acquiring firms' shareholders. I find that acquiring firms with poor governance are more likely to use investment banks in the deal. This association holds even after controlling for deal feature and other characteristics. I find that the use of investment banks per se does not result in a wealth reduction for the acquiring firms' shareholders. However, when the acquiring firm has poor governance, the use of investment bank is associated with extra value loss for the shareholders. The finding suggests that investment banks may help managerial empire building at the expense of shareholders under some circumstances. The study indicates that when studying investment bank's impact it is important to consider the quality of the hiring firms' governance. In the second chapter, I investigate the wealth implications of fairness opinions that the board of an acquiring firm purchases in corporate mergers from investment banks. Using the propensity score matching method to address the self-selection issue, I find that firms undertaking opinioned mergers under-perform firms with non-opinioned matching mergers in short windows around the announcement date. In the long run, the firms with opinioned merger do not perform better than firms with non-opinioned mergers. The acquiring firms perform poorly relative to their performance before the mergers, irrespective of whether their mergers are opinioned. Over a 12-month window after the mergers, the acquiring firms involved in both opinioned and non-opinioned mergers under-perform matching firms that do not make mergers. These findings are consistent with the hypothesis that the board buys a fairness opinion for its self-protection instead of maximization of shareholder wealth. The implication of this finding is that when investors evaluate mergers, they should focus primarily on deal characteristics, not fairness opinion.
Show less
Date Issued: 2007
Identifier: CFE0001621, ucf:47173
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0001621

Title: EFFECTS OF IT GOVERNANCE ON INFORMATION SECURITY.
Creator: Wu, Yu, Saunders, Carol, University of Central Florida
Abstract / Description: This dissertation is composed by three essays that explore the relationship between good IT governance and effective information security services. Governance steers and verifies performance of fiduciary duties, through the implementation of proper governance mechanisms. With a focus on information security, this essay presents three categories of governance mechanisms – process-based, structural, and relational. When properly instituted, they work together to ensure that IT understands...
Show moreThis dissertation is composed by three essays that explore the relationship between good IT governance and effective information security services. Governance steers and verifies performance of fiduciary duties, through the implementation of proper governance mechanisms. With a focus on information security, this essay presents three categories of governance mechanisms – process-based, structural, and relational. When properly instituted, they work together to ensure that IT understands business requirements for information security and strives to fulfill them. An explanation is offered about the efficacy of those mechanisms, based on an agency theory perspective that views IT as an agent for business. The two underlying causes for agency problems are goal incongruence and information asymmetry between the agent and the principal. Governance mechanisms help to reduce both goal incongruence and information asymmetry. Hence, they lead to desired outcomes. A theoretical framework is presented and empirical tested.
Show less
Date Issued: 2007
Identifier: CFE0001965, ucf:47435
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0001965

Title: TRANSFORMATIONAL LEADERSHIP QUALITIES OF FLORIDA COMMUNITY COLLEGE STUDENT GOVERNMENT ADVISORS.
Creator: Rath, Thomas, House, Jess, University of Central Florida
Abstract / Description: College student government organizations (SGOs) have the important responsibility for achievement of purposes that serve students and the college community. They are also the student voice in higher education governance. Effective student leadership is vital to the effective fulfillment of these purposes, as is the role of the student government advisor in ensuring the success of student leadership and leadership development. Transformational leadership (Bass, 1985) is seen as a way of...
Show moreCollege student government organizations (SGOs) have the important responsibility for achievement of purposes that serve students and the college community. They are also the student voice in higher education governance. Effective student leadership is vital to the effective fulfillment of these purposes, as is the role of the student government advisor in ensuring the success of student leadership and leadership development. Transformational leadership (Bass, 1985) is seen as a way of reaching higher levels of leadership effectiveness and organizational performance, and it has been advanced for use in SGOs. This study examined the extent to which community college student government advisors who exhibited transformational leadership qualities had an influence on the organizational outcomes of community college student governments. Several research questions were formulated to guide this examination. Surveys which included an instrument to measure the effectiveness of reaching organizational outcomes and the Multifactor Leadership Questionnaire for Research (MLQ 5X) (Bass & Avolio, 1995, 2000) were given to Florida community college student government executive board members and their respective student government advisors. Anticipated findings included increased levels of organizational outcomes in those community college SGOs in which advisors exhibit greater levels of transformational leadership qualities. Analysis of the data yielded advisor and student government member demographics, and a strong level of fulfillment of organizational outcomes. Statistically significant positive correlations were found between student reported transformational leadership qualities of advisors and student ratings of achievement and importance of organizational outcomes. A statistically significant correlation was also found between student ratings of importance of organizational outcomes and student ratings of the achievement of organizational outcomes. This indicates the existence of a relationship between the transformational leadership qualities of Florida community college student government advisors and the perceived importance and achievement of student government organizational outcomes. Secondary results were also given. Results of this study suggest that Florida community college student government advisors who exhibited higher levels of transformational leadership qualities engendered higher levels of organizational outcomes in Florida community college student governments. Implications were discussed for the study findings, and recommendations for future research were made.
Show less
Date Issued: 2005
Identifier: CFE0000771, ucf:46557
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0000771

Title: Reconceptualizing Responsiveness for Network Governance: Insights from Cross-Sector Efforts to Assist the Displaced Population From Puerto Rico in Central Florida.
Creator: Prysmakova, Safiya, Bryer, Thomas, Hu, Qian, Sadiq, Abdul-Akeem, Piccolo, Ronald F, Meek, Jack, University of Central Florida
Abstract / Description: This study further expands current knowledge on responsiveness in the public administration field and examines factors that contribute to more responsive public service delivery networks. This research reconceptualized the concept of responsiveness under the lens of New Public Governance as a legitimate democratic public value and answered the following research questions: What constructs constitute to the concept of public service responsiveness? How can public service responsiveness be...
Show moreThis study further expands current knowledge on responsiveness in the public administration field and examines factors that contribute to more responsive public service delivery networks. This research reconceptualized the concept of responsiveness under the lens of New Public Governance as a legitimate democratic public value and answered the following research questions: What constructs constitute to the concept of public service responsiveness? How can public service responsiveness be measured at the network level? Does the complexity of public service provision affect perceived public service network responsiveness? How do collaborative processes across network partners, community support, and resource munificence affect the responsiveness of public delivery networks? The study utilized a multi-method case study approach. The case of the study is focused on the cross-sector efforts in response to the crisis, caused by the massive displacement of the Puerto Rican population to Central Florida after Hurricane Maria. The data was collected using surveys administrated to the displaced population, and interviews conducted with the managers of service delivery organizations. Using quantitative methods, this study developed a valid and reliable model for measuring perceived public service network responsiveness, which is built on the constructs that include the sufficiency of service provision, dignity, clarity of communication and public engagement. The findings suggested that the displaced population that sought a higher number of low complexity services had a more negative perception of public service network responsiveness. The study suggested that negative perception in low complexity service provision can be caused by the low capability of the public service system and low level of public input, and can be characterized as (")consumeristic(") approach. The qualitative findings showed that collaborative processes can affect the responsiveness of public service networks. Increased community support proved to be a positive factor for public service network responsiveness, while a lack of flexible funding is a negative factor for public service network responsiveness.
Show less
Date Issued: 2019
Identifier: CFE0007852, ucf:52762
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0007852

Title: AN ANALYSIS OF THE LEGAL, STATUTORY, AND GOVERNANCE ISSUES OF VIRTUAL CHARTER SCHOOLS.
Creator: Thedy, Elizabeth, Murray, Barbara, University of Central Florida
Abstract / Description: This study examined the legal, statutory, and governance issues facing virtual charter schools. Virtual models of schooling have the potential to change the face of public education as such schools challenge traditional forms of education. Legislators, policy makers, and school boards must carefully consider existing charter school legislation and determine whether such language is applicable to virtual charter school models. As virtual forms of schooling increase, and choice options for...
Show moreThis study examined the legal, statutory, and governance issues facing virtual charter schools. Virtual models of schooling have the potential to change the face of public education as such schools challenge traditional forms of education. Legislators, policy makers, and school boards must carefully consider existing charter school legislation and determine whether such language is applicable to virtual charter school models. As virtual forms of schooling increase, and choice options for parents become more readily available, the challenge is to develop statutory language that is not overly restrictive but provides a framework from which authorizers and governing boards may operate to ensure the quality, equity, and fiscal responsibility of virtual charter schools. The focus of the study was on the existing legislation in the 19 states with current virtual charter school statutes. The qualitative examination of case law, combined with a review of statutory language, provided the sources of data. Recommendations for policymakers, legislators, departments of education, and school boards were developed to ensure the instructional quality control, the compliance with state and federal statute, and the financial security of virtual charter schools. In an era where choice in education has become mainstream, monitoring the quality of choice options becomes paramount. The development of policies and laws relative to the careful operation of virtual charter schools, from authorization, to governance, to appropriate funding is in the purview of the state. Case law developed in states such as Pennsylvania and Wisconsin where the legality of virtual charter schools has been challenged provides the legal standards for other state legislatures. The establishment of carefully worded legislation that addresses the issues inherent in the next version of school choice is critical to the successful operation of virtual charter schools. Oversight for funding, attendance, curriculum and instruction, and teacher certification is critical in both the authorizing and governance of such schools. Legislation that details the process for enrolling district and out of district students, the process for how the funding flows from the state, to the district, to the virtual charter school, and how the students will be counted for accountability purposes is critical to the successful implementation of virtual charter schools.
Show less
Date Issued: 2010
Identifier: CFE0003244, ucf:48557
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0003244

Title: ESSAYS ON CORPORATE GOVERNANCE.
Creator: Tan, Tih Koon, Frye, Melissa, University of Central Florida
Abstract / Description: This dissertation is composed by two essays that explore corporate governance issues in S&P firms. The first essay examines changes in corporate governance after a firm gets added to the S&P 500 index? Using firms added from 1994 to 2007, this paper examines how governance mechanisms change for these firms. Specifically, I look at both the overall governance and details on how each mechanism changes. I find that governance improves after being added to the index. Controlling for firm size,...
Show moreThis dissertation is composed by two essays that explore corporate governance issues in S&P firms. The first essay examines changes in corporate governance after a firm gets added to the S&P 500 index? Using firms added from 1994 to 2007, this paper examines how governance mechanisms change for these firms. Specifically, I look at both the overall governance and details on how each mechanism changes. I find that governance improves after being added to the index. Controlling for firm size, leverage, prior firm performance, and growth opportunities, the market reacts positively to governance improvements as a whole. In addition, changes in governance are positively associated with changes in operating performance. In the second essay, the departure of a CEO often raises questions about who will replace him/her. This study examines the homogeneity/heterogeneity nature of the internal labor market using a novel measure, a heterogeneity index, which captures the concentration of executive compensation levels. I find that a more homogeneous internal labor market is associated with (1) a greater likelihood of an internal replacement, (2) a higher probability of a CEO turnover, and (3) a bigger tournament prize. In addition, the negative performance-turnover relationship is strengthened by a more homogeneous internal labor market. The heterogeneity index seems to proxy for internal labor market competition.
Show less
Date Issued: 2010
Identifier: CFE0003258, ucf:48549
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0003258

Title: THREE STUDIES RELATED TO THE INSTITUTIONALIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS.
Creator: Alon, Anna, Dwyer, Peggy, University of Central Florida
Abstract / Description: This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national...
Show moreThis dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing the multi-level possibilities of IFRS adoption and discovering the factors that drive the degree of IFRS adoption on a national level. The second study examines the ongoing change in the U.S. accounting regulation related to IFRS. The specific event investigated is an historic ruling by the Securities and Exchange Commission (SEC) made in 2007 to accept IFRS filings from foreign issuers. This move toward acceptance of IFRS by the primary U.S. regulator is of academic interest because it represents an opportunity to study regulatory institutional change. The event is analyzed using a qualitative study of the rhetoric found in the comment letters submitted to the SEC. The following theoretical frameworks were used to interpret the qualitative findings: a model of institutional change (Greenwood et. al., 2002), the role of rhetoric in legitimating institutional change (Suddaby & Greenwood, 2005), and the agents of change model (Djelic & Quack, 2003b). The conversation of opponents and proponents through the comment letters revealed the struggle of the participants to legitimize their positions. As expected, rhetorical themes associated with the moral and pragmatic legitimacy of their positions were utilized. Unexpectedly, the shifting site of regulation and the related power of SEC were troubling for proponents and opponents of the change. The study contributes to transnational accounting regulation literature in a number of ways. It presents a synthesis of different theoretical perspectives to investigate institutional change in accounting regulation. It also deepens the understanding of how institutional change is theorized by evaluating the rhetoric of domestic, foreign, and transnational participants. The third study evaluates the diffusion of IFRS in developing countries, using the specific case of Russia. The study investigates whether individual perceptions of various aspects of financial reporting and reforms are associated with IFRS adoption. Particularly of interest is whether there are differences between voluntary adopters and those for which adoption was mandated. The data were obtained from a 2007 survey exploring RussiaÃ‚Â's transition to IFRS. In general, adopters had a more positive view of transition toward IFRS and financial reforms in Russia. Further, the perceptions of reforms by adopters did not vary based on whether the adoption was required by a national or a foreign mandate. The study contributes both theoretically and empirically to the literature on IFRS in developing countries. Taken together, these three studies focus on issues that have not been addressed previously in the accounting literature. They will advance the international accounting literature on factors related to IFRS adoption, regulations, and influences.
Show less
Date Issued: 2010
Identifier: CFE0003286, ucf:48543
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0003286

Title: Three Essays on Compensation and the Board of Directors.
Creator: Cherry, Ian, Gatchev, Vladimir, Turnbull, Geoffrey, Schnitzlein, Charles, Roberts, Robin, University of Central Florida
Abstract / Description: In my first essay, I find a statistically and economically significant director-specific component in CEO pay following the enactment of the Sarbanes-Oxley Act of 2002 (SOX). In the cross-section of firms, directors that award relatively higher (lower) CEO pay in one firm also award relatively higher (lower) CEO pay in other firms of whose boards they are members during the year. Based on my estimates, the director-specific component is responsible for around (&)#177;3.5% of total CEO pay or...
Show moreIn my first essay, I find a statistically and economically significant director-specific component in CEO pay following the enactment of the Sarbanes-Oxley Act of 2002 (SOX). In the cross-section of firms, directors that award relatively higher (lower) CEO pay in one firm also award relatively higher (lower) CEO pay in other firms of whose boards they are members during the year. Based on my estimates, the director-specific component is responsible for around (&)#177;3.5% of total CEO pay or around (&)#177;$230,000 per CEO-year on average. In addition to affecting CEO pay levels, the director-specific component also has a significant effect on the changes and the composition of CEO pay, thus affecting CEO incentives. I pursue two potential explanations for our findings(-)changes in board composition and changes in director behavior after SOX. I do not find evidence that the director-specific component in CEO pay is due to changes in board composition. Instead, I find evidence that the director-specific component in CEO pay is due to changes in director behavior related to the additional risks and employment concerns imposed on directors after SOX. My findings are consistent with the view that SOX discourages directors from taking risks when awarding CEO pay and so directors award CEO pay that they can more easily justify through direct experiences in other firms. These findings have wide implications about the importance of directors in setting CEO pay, the existence of agency problems within the board, and the consequences of regulation in general and SOX in particular.My second essay concerns the compensation of directors themselves. I find that institutional ownership is positively related to the level of director compensation and the proportion of equity based compensation that directors receive. These results are consistent with the interpretation that institutions prefer stronger links between firm performance and board compensation and are willing to pay higher levels of compensation for better governance. I also investigate the difference between the effects of active versus passive institutional investment and find that active institutions appear to have a larger economic impact on director compensation. However, I do not find a statistical difference between the effects of active and passive ownership.My third essay studies the strategies that firms follow when apportioning incentive compensation within the board of directors. Firms tend to preserve the structure of director incentives over time so that firms using equal (variable) incentives in one year are more likely to use equal (variable) incentives in the following year. I further examine whether the structure of director incentives within the board affects acquirer performance in corporate acquisitions. I find that the five-day announcement returns of firms awarding equal director incentives are around 1% higher than the returns of firms that award variable director incentives within the board. These results are robust to standard controls related to acquirer returns, to different lengths of the announcement window, and to alternative incentive strategy classification schemes. Overall, my findings are consistent with the idea that director incentives play a significant role in corporate performance and with the idea that equal director incentives dominate variable incentives in circumstances where the success of the outcome is likely to depend on the board as a whole.
Show less
Date Issued: 2015
Identifier: CFE0005588, ucf:50265
Format: Document (PDF)
PURL: http://purl.flvc.org/ucf/fd/CFE0005588

Title: Report on the organizational problems of party and soviet construction.
Creator: Kaganovich, L. M. (Lazar' Moiseevich)
Date Issued: 1934
Identifier: 363413, CFDT363413, ucf:5308
Format: Document (PDF)
PURL: http://purl.flvc.org/FCLA/DT/363413

Politics and government (93)	+ -
Communism (23)	+ -
History (9)	+ -
World War, 1939-1945 (8)	+ -
Economic conditions (7)	+ -

Foreign relations (7)	+ -
governance (7)	+ -
Government (5)	+ -
Socialism (5)	+ -
government (5)	+ -
World politics (4)	+ -
Constitution (3)	+ -
Corporate Governance (3)	+ -
Economic policy (3)	+ -
Governance (3)	+ -
Labor (3)	+ -
Zionism (3)	+ -
county (3)	+ -
local government (3)	+ -
American (2)	+ -
CEO Turnover (2)	+ -
Central America (2)	+ -
Congress (2)	+ -
Divided Government (2)	+ -
Economics and Society: Post-Civil War Florida, 1865-1913 (2)	+ -
Europe (2)	+ -
Fascism (2)	+ -
Five year plan (1928-1932) (2)	+ -
Front populaire (2)	+ -
International Relations (2)	+ -

PRISM: Political & Rights Issues & Social Movements (92)	+ -
ETD Collection (39)	+ -
Honors Collection (11)	+ -
Civil War (2)	+ -
UCF Florida Heritage (2)	+ -

Soviet Union (29)	+ -
United States (21)	+ -
China (7)	+ -
Cuba (7)	+ -
France (5)	+ -

Czechoslovakia (4)	+ -
Europe (4)	+ -
Germany (3)	+ -
Israel (3)	+ -
Florida (2)	+ -
Greece (2)	+ -
India (2)	+ -
Palestine (2)	+ -
Spain (2)	+ -
Brazil (1)	+ -
Germany (West) (1)	+ -
Great Britain (1)	+ -
Guatemala (1)	+ -
Hungary (1)	+ -
Italy (1)	+ -
Japan (1)	+ -
Kansas (1)	+ -
Philippines (1)	+ -
Puerto Rico (1)	+ -
Russia (1)	+ -
Southern States (1)	+ -
Vietnam (1)	+ -
West Indies (1)	+ -
Yugoslavia (1)	+ -

Search In

Pages

Pages

Sort Results By:

Narrow results by:

Topical Subject

Collection

Geographic Subject

Temporal Subject

Genre Subject

Title as Subject

Genre

Type of Resource

Language

Creator

Format

Owner

1914-1940 (5)	+ -
1933-1945 (5)	+ -
1917-1936 (4)	+ -
1945-1989 (4)	+ -
1945-1992 (4)	+ -

1959-1990 (4)	+ -
1917-1945 (3)	+ -
1945-1953 (3)	+ -
1959- (3)	+ -
1909-1933 (2)	+ -
1912-1949 (2)	+ -
1917-1935 (2)	+ -
1918-1945 (2)	+ -
1919-1947 (2)	+ -
1931-1939 (2)	+ -
1933- (2)	+ -
1936-1953 (2)	+ -
1937-1945 (2)	+ -
1945- (2)	+ -
1955-1965 (2)	+ -
1854-1861 (1)	+ -
1865-1950 (1)	+ -
1889- (1)	+ -
1894-1917 (1)	+ -
1898-1952 (1)	+ -
1917-1948 (1)	+ -
1922-1945 (1)	+ -
1933-1959 (1)	+ -
1937-1949 (1)	+ -
1945-1955 (1)	+ -

book (92)	+ -
text (2)	+ -
Book (1)	+ -
Speeches (1)	+ -
bibliography (1)	+ -

English (146)	+ -
eng (4)	+ -