Doctor of Philosophy / Department of Hospitality Management and Dietetics / Elizabeth Barrett / Water is essential for many aspects of daily life including restaurant operations and is necessary for generation and service of properly produced, safe food. However, water is becoming more scarce and expensive due to climate change, infrastructure needs, governmental budget constraints, and shifting water sources. The purpose of this study was to develop benchmarks for water usage and costs for casual dining restaurants (CDRs) in Kansas and identify demographics that may impact water usage and costs. The population for the study was the 952 CDRs in Kansas. Stratified random sampling selected 60 restaurants from five Kansas demographic regions. Data were collected from the local municipal water utilities, Kansas Department of Revenue, Google’s Place Page, and through telephone or on-site interviews with a manager. Results for 221 of 300 (74%) CDRs that responded indicated that on average 1,766 gallons of water were used each day per restaurant, 12.79 per gallons per day for each seat, 68 gallons per employee, and 0.73 gallons per interior square foot. These results were as much as 69% lower than those from a 2000 study conducted by Dziegielewski et al. Significant demographics that impacted water consumption were season of year, population (F= 9.763, p≤.001), menu (F= 2.921, p≤.035), type of ownership (F= 56.565, p≤.000), water source (F= 10.751, p≤.032), irrigation (F= 46.514, p≤.001) and days open (F= 6.085, p≤.000). A stepwise linear regression model (F= 33.676, p≤.000) found ownership (β= -.329, p ≤ 0.000), irrigation (β= -.290, p ≤ 0.000), and population (β= -.176, p ≤ 0.003) impacted water consumption. For water costs, CDRs paid an average of $6.54 per 1,000 gallons of water consumed and had mean annual expenses of $5,026 on revenues of $2,554,254 which was the equivalent of a water cost percent of 0.42. Demographics that impacted water costs were season of year, region (F = 3.167, p≤ 0.015), and water source (F = 4.692, p≤ 0.032). However, a stepwise linear regression model (F= 4.485, p ≤ 0.036) found only water source (β= -.152, p ≤ 0.036) was an indicator of the percentage of revenues related to cost of water. This study did identify benchmarks for water consumption and water costs that can be used in the future by restaurateurs. The primary limitations of the study were that results can only be generalized to casual dining restaurants in Kansas. Future studies can be conducted with different types of restaurants in Kansas and with CDRs in other areas.

Master of Agribusiness / Department of Agricultural Economics / Christine Wilson / The objective of this thesis is to examine the opportunity cost, both financial and efficiency, of inbound railcars of wheat that are not optimally loaded and shipped to ConAgra Mills’ facilities. In performing an analysis of data showing actual versus optimal weights, a cost will be assigned to determine how much “dead freight” or extra freight is being paid to railroads for space not utilized. Throughout the analysis, it can be determined which shippers are lacking efficiencies in loading as well as those who are meeting ConAgra Mills’ expectations. To accomplish this objective, data were extracted from various sources for an entire fiscal year and 22,351 data observations were analyzed. The information was specific to both individual railcars as well as the shipments as a whole. These data points were analyzed in two ways, financial and capacity/efficiency. Financially, a cost was assigned to each railcar that was under the railcar’s goal weight. From a capacity perspective, railcars were analyzed on a shipment basis to indicate if equipment could be saved by more efficient loading. The study determined that savings could be found in every situation analyzed. It was determined that in addition to inbound shipments from outside shippers, inter-mill shipments between ConAgra Mills facilities were affected by loading inefficiencies. There could be an opportunity for further analysis to determine the full scope of savings beyond the limitations of this study. The main limitation of this thesis was the primary source of data.

Master of Agribusiness / Department of Agricultural Economics / Allen M. Featherstone / This thesis analyzes the hiring and selection processes of five Farm Credit Services (FCS) Associations within U.S. AgBank to determine the effectiveness of potential employee testing and profiling practices as a predictor of success (defined as tenure and retention) within the organization. The data provided by the five FCS Associations were used to analyze whether that the results are a successful tool in predicting the success of a potential employee. Firm managers are acutely aware of the high cost of onboarding a new employee regardless of the industry in which the firm operates. Since employee training and education often takes months, and in some cases, years, it is critical that organizations select qualified, driven, and success oriented employees so that they can minimize the cost of hiring of new employees. To select the best candidates, many firms use personality profiling examinations to determine the candidate’s fit, not only for the job, but also for the company culture. Analyzing past results can assist managers in evaluating the outcomes of the time and cost spent seeking the best employee possible. Analysis was conducted by estimating a binomial logistic regression model using the test scores for loan officer hires from five Farm Credit Associations for the time period of 1999-2009. Each of the examined character traits was an independent variable, along with variables for gender and whether the candidate was a recommended-hire. The dependent variable is whether the employee is still employed with the Farm Credit Association. Results show that while some of the independent variables are statistically significant in predicting the success of an employee, others are not. The implications therein justify the value of the predictive index as an asset to hiring managers, and also provides direction on which traits are most highly correlated with one another and with the overall composite score.

The value of information technology investments is becoming a topical issue for corporate governance under the recent regulations enacted in the US (Sarbanes Oxley Act, US Congress, 2002). Increasingly, it is becoming clear that the absence of a definitive approach to evaluating IT investments is an impediment to the governance of corporations. Enterprise Resource Planning (ERP) information systems are a key IT implementation that has been promoted in both vendor and practitioner communities alike as a panacea for informed enterprise performance management. This research sets out a methodology for the evaluation of ERP’s contribution to enterprise value. This issue is important because billions of dollars of corporate funds have been invested in these systems since the early 1990s. Shareholders and management require a justification of ERP based upon its proven contribution to enterprise and shareholder value.The study develops a theory for the value relevance of ERP information by showing how ERP meets the requirement of a management and organizational innovation. Such an innovation promotes enterprise operations, improves enterprise performance, supports value creation, and increases shareholder wealth. A model is presented for testing the value of ERP adoption. Empirical testing proceeds in two phases. The first phase develops a model for forecasting normal performance. Performance is shown to be a function of autoregressive earnings moderated by macroeconomic factors impacting operations. The latter are associated with the business cycle. The estimated coefficients of the model are used for predicting the earnings performance of the firm. The residuals of actual earnings less the predicted represent abnormal performance. This represents the unique improvement in performance over the prior year after adjusting for macroeconomic effects. The second phase tests the value relevance of ERP information. A returns–earnings model developed by previous research is adapted with ERP–earnings interaction terms representing the ERP system’s effect on performance. Two classes of tests are performed on the model: tests of performance relevance of ERP systems, and tests of value relevance. The former tests ERP performance across several accounting metrics identified as indicators of firm performance level change. The latter tests the market response to these changes in a bid to determine if, in the perception of the market, the changes in the performance level attained to by the firm are associated with ERP adoption. These tests are performed for each year of a 5–year period following adoption. The results of the tests of performance relevance show that ERP–adopter firms do not achieve significant abnormal earnings in years 1 and 2 of the test period. They realize significant, negative, abnormal earnings in year 3. In years 4 and 5, they attain significant, positive, abnormal earnings. The tests of value relevance show that the market responds significantly to ERP adoption in year 2 of the test, but not in other years. The early response immediately after the year of adoption would seem to indicate a significant early expectation from these systems. However, this does appear to translate into long–term value relevance for ERP.

The purpose of this study was to explore the composition of intellectual capital (IC) by addressing the research question: What are the knowledge-based activities and outputs which comprise the IC of a university medical department? A conceptual framework was developed to highlight the importance of activities. The conceptualization of IC was further developed using concept mapping. Education administrators’ perceptions were solicited to derive IC used in a research faculty of a Canadian university. The results indicate that IC can be understood in terms of activities and outputs. Clinical faculty can be expected to engage in research and its supervision, education, obtaining qualifications, clinical and professional practice, and service. Within these categories, individual activities and outputs were not considered to be of equal importance or impact. Among seventy activities and outputs, articles in internationally refereed journals was ranked as most important, whereas teaching awards was ranked as having the most impact.

The purpose of this study was to explore the composition of intellectual capital (IC) by addressing the research question: What are the knowledge-based activities and outputs which comprise the IC of a university medical department? A conceptual framework was developed to highlight the importance of activities. The conceptualization of IC was further developed using concept mapping. Education administrators’ perceptions were solicited to derive IC used in a research faculty of a Canadian university. The results indicate that IC can be understood in terms of activities and outputs. Clinical faculty can be expected to engage in research and its supervision, education, obtaining qualifications, clinical and professional practice, and service. Within these categories, individual activities and outputs were not considered to be of equal importance or impact. Among seventy activities and outputs, articles in internationally refereed journals was ranked as most important, whereas teaching awards was ranked as having the most impact.

This qualitative study explores the life history of four immigrants from diverse cultures, who have effectively navigated cultural differences and attained high-level leadership positions in Canada. The leaders’ life stories highlight key experiences that have influenced their identities, that is, the distinctive characteristics that are the source of their individual self definition and self-respect. The purpose of the study is to understand how social identity influences immigrants’ sense of personal agency and their capacity to shape individual potentialities into personal abilities. The study is situated in the leadership field within the multicultural Canadian context. It is grounded in my personal experiences as an Iranian-Canadian immigrant and guided by multidisciplinary literature on leadership, culture, identity, and motivation. Globalization, economic interdependence, and growing cross-national mobility have changed the face of the Canadian multicultural society. The clash of world-views, values, and life styles have become unavoidable, with arguably all Canadians experiencing the feeling of being “other” in their interactions with members of other cultures. Within the new Canadian mosaic, cultural consciousness is on the rise leading to increasing ethnic distinctiveness. It has become a factor distinguishing individuals by their differences as well as grouping them together by their similarities. Living in a multicultural environment as an immigrant has implications on issues of identity, but these implications have not yet been thoroughly explored. Much of existing cultural research is based on national orientation and contentious dualism (e.g., individualism and collectivism). But, cultures are dynamic and diverse. Understanding cultural constructs at the individual rather than the national level demonstrates the complexity and variability of individuals in the exercise of personal agency and the construction of identity. Through sharing and understanding the experience of four immigrants in leadership positions across diverse organizations, researchers may learn about immigrant challenges and ways these four individuals reconcile differences and conflicting cultural values. The resulting practical implication is (a) increased self and social awareness for immigrants with high potential for leadership, (b) enhanced multicultural knowledge for current organizational leaders, and (c) improved interpersonal relationships within a broad multicultural community.

This qualitative study explores the life history of four immigrants from diverse cultures, who have effectively navigated cultural differences and attained high-level leadership positions in Canada. The leaders’ life stories highlight key experiences that have influenced their identities, that is, the distinctive characteristics that are the source of their individual self definition and self-respect. The purpose of the study is to understand how social identity influences immigrants’ sense of personal agency and their capacity to shape individual potentialities into personal abilities. The study is situated in the leadership field within the multicultural Canadian context. It is grounded in my personal experiences as an Iranian-Canadian immigrant and guided by multidisciplinary literature on leadership, culture, identity, and motivation. Globalization, economic interdependence, and growing cross-national mobility have changed the face of the Canadian multicultural society. The clash of world-views, values, and life styles have become unavoidable, with arguably all Canadians experiencing the feeling of being “other” in their interactions with members of other cultures. Within the new Canadian mosaic, cultural consciousness is on the rise leading to increasing ethnic distinctiveness. It has become a factor distinguishing individuals by their differences as well as grouping them together by their similarities. Living in a multicultural environment as an immigrant has implications on issues of identity, but these implications have not yet been thoroughly explored. Much of existing cultural research is based on national orientation and contentious dualism (e.g., individualism and collectivism). But, cultures are dynamic and diverse. Understanding cultural constructs at the individual rather than the national level demonstrates the complexity and variability of individuals in the exercise of personal agency and the construction of identity. Through sharing and understanding the experience of four immigrants in leadership positions across diverse organizations, researchers may learn about immigrant challenges and ways these four individuals reconcile differences and conflicting cultural values. The resulting practical implication is (a) increased self and social awareness for immigrants with high potential for leadership, (b) enhanced multicultural knowledge for current organizational leaders, and (c) improved interpersonal relationships within a broad multicultural community.

The value of information technology investments is becoming a topical issue for corporate governance under the recent regulations enacted in the US (Sarbanes Oxley Act, US Congress, 2002). Increasingly, it is becoming clear that the absence of a definitive approach to evaluating IT investments is an impediment to the governance of corporations. Enterprise Resource Planning (ERP) information systems are a key IT implementation that has been promoted in both vendor and practitioner communities alike as a panacea for informed enterprise performance management. This research sets out a methodology for the evaluation of ERP’s contribution to enterprise value. This issue is important because billions of dollars of corporate funds have been invested in these systems since the early 1990s. Shareholders and management require a justification of ERP based upon its proven contribution to enterprise and shareholder value.The study develops a theory for the value relevance of ERP information by showing how ERP meets the requirement of a management and organizational innovation. Such an innovation promotes enterprise operations, improves enterprise performance, supports value creation, and increases shareholder wealth. A model is presented for testing the value of ERP adoption. Empirical testing proceeds in two phases. The first phase develops a model for forecasting normal performance. Performance is shown to be a function of autoregressive earnings moderated by macroeconomic factors impacting operations. The latter are associated with the business cycle. The estimated coefficients of the model are used for predicting the earnings performance of the firm. The residuals of actual earnings less the predicted represent abnormal performance. This represents the unique improvement in performance over the prior year after adjusting for macroeconomic effects. The second phase tests the value relevance of ERP information. A returns–earnings model developed by previous research is adapted with ERP–earnings interaction terms representing the ERP system’s effect on performance. Two classes of tests are performed on the model: tests of performance relevance of ERP systems, and tests of value relevance. The former tests ERP performance across several accounting metrics identified as indicators of firm performance level change. The latter tests the market response to these changes in a bid to determine if, in the perception of the market, the changes in the performance level attained to by the firm are associated with ERP adoption. These tests are performed for each year of a 5–year period following adoption. The results of the tests of performance relevance show that ERP–adopter firms do not achieve significant abnormal earnings in years 1 and 2 of the test period. They realize significant, negative, abnormal earnings in year 3. In years 4 and 5, they attain significant, positive, abnormal earnings. The tests of value relevance show that the market responds significantly to ERP adoption in year 2 of the test, but not in other years. The early response immediately after the year of adoption would seem to indicate a significant early expectation from these systems. However, this does appear to translate into long–term value relevance for ERP.

Master of Agribusiness / Department of Agricultural Economics / Allen M. Featherstone / The objective of this thesis is to determine if contract farming of fresh strawberries in Oceanside California is financially feasible. This is being considered as an alternative to managing the 185 acre fresh strawberry farm. The farming business is owned by a large fresh fruit marketing firm. As an independent custom grower I would not be subject to the same constraints as the marketing firm. No changes to management structure or product quality would be necessitated by this change. Assumptions for this study are specific to operating requirements for producing winter strawberries in North San Diego County in California. The cultural practices described and inputs used are considered to be usual for a well-managed commercial farm. The cost and returns are based upon actual historical data and representative of similar if not exact cultural practices and material inputs. The conceptual model used to guide the development of this study was taken from a generic feasibility study framework. It served as a controlled process to analyze the situation and determine the financial outcomes. The economic and financial viability analysis includes costs and returns per acre, monthly cash costs, sensitivity analysis, and overall profitability. The method used to assess the dimensions of viability was to weight them by evaluating key characteristics for relative strengths and weaknesses. The recommendation based upon this assessment is that the overall viability of the proposal is more than 80% and therefore merits the development of a comprehensive business plan.