published_or_final_version / Management Studies / Master / Master of Philosophy

The purpose of this dissertation was to apply a proposed classification system based on six categorical divisions of a seven circle pattern to the concept, administration. Its applicability was measured by comparison of this classification system with that of the Dewey Decimal Classification System (DDC) concerning administration. The proposed system might prove more efficient in locating terms in this subject-field. For the purpose of the study, administration was viewed as a process for the accomplishment of goals. Six generic terms proposed by the researcher form the structure of a proposed septimal classification system which was applied to the administrative process. These generic terms were used: (1) permanence, (2) change, (3) value, (4) interrelationships, (5) structure, and (6) application. This structure provides a different sequence and order from the various designs of this concept as proposed by scholars of administration, from Fayol through Getzels and Halpin. The researcher selected six generic facets to categorize terms in administration which were cited as sub-processes of the administrative process. The generic categories used to categorize the major sub-processes of administration represent those derived from the cultural scope, knowledge and experience of the researcher; these generic categories could form the divisions of any single concept. They were projected to divide administration, but together represented a complete administrative process from goals to their achievement, and conveyed an understanding of the concept of administration. The proposed Septimal Classification System was applied by categorizing terms used to describe this process by selected authors. A comparative test of the proposed Septimal Classification System with the DDC was made; also, the terms used by authorities in the field to divide their subject matter were subjected to narrative analysis. An attempt was made to show the completeness of the concept of administration from its associative elements. In this analysis, the terms and content were developed from a review of authors on administration and were compared with those developed in the proposed classification system. A comparison of classification systems was made (with the DDC) by differential criteria. Each classification system categorized ideas in administration; the categories of the Septimal system provided a guide or structure for, and unified the process of administration for the student or practitioner in a way that was found lacking in the DDC. The results of the comparison were not conclusive. Whether the proposed system would improve the book classification of the DDC could not be determined by this study. This study showed the ideas within the concept, administration, could be classified into a meaningful process containing the terms of selected authors in the field in different categories. Its ease of use, however, was largely dependent on the selection and allocation by the user of the generic categories, proposed in the study. This led to the conclusion that the application of the Septimal Classification System, if perfected by other users in the field, could lead to an ordered view of the concept, administration, which would encompass the various cited approaches explaining this subject-field. Continued application of the Septimal classification and its generic categories as a structural model to classify subjects in other subject areas, could facilitate an understanding of any subject-field. The student of administration in fields other than education could discover new relationships by application of the Septimal Classification System.

Thesis (M.S.)--Rochester Institute of Technology, 2008. / Typescript. Includes bibliographical references (leaf 39).

In this thesis, I examine earnings management issues in the UK context. The thesis consists of three essays. The first chapter investigates whether managers base their trade-off decisions among real earnings management, accruals-based earnings management, and classification shifting, on the costs, constraints and timing of each strategy in the UK. The empirical evidence suggests that some, but not all, costs and constraints play a role in managers’ trade-off decisions. Further, contrasting between firms that are most likely to have manipulated earnings and firms that are not likely to have manipulated earnings, I find no difference in the relation of constraints towards all earnings management forms. This indicates that cost and constraints do not capture entirely what they are designed to, in the first place. Finally, I document evidence that is consistent with managers using real and accruals-based earnings management as substitutes but fail to find evidence that classification shifting acts as a substitute. The second essay studies the effect of income smoothing via accruals-based and real earnings management on the relationship between current stock returns, current earnings and future earnings. I measure income smoothing as the contemporaneous correlation between changes in earnings management proxies and pre-managed income. Using a sample of non-financial publicly listed firms in the UK, I show that both accruals-based and real income smoothing measures are associated with significantly positive share price anticipation of earnings. These results are robust to different stock returns specifications, income smoothing measure calculations, abnormal accruals models and accumulation periods of stock returns. In the third and final essay, I investigate the impact of the level of accruals-based and real earnings management on measures of the amount of performance commentary in annual reports for a large sample of UK public firms. I use automated textual analysis to construct disclosure scores based on the amount of performance and causal commentary. The results suggest that firms with higher levels of earnings management have lower levels of disclosure of performance and causal commentary. The presence of bad news for the firm (missed analyst forecast, underperformance or earnings decline) affects the relationship between disclosure and accruals-based earnings management but not the relationship between disclosure and real earnings management.

Geschäftsprozesse im Verwaltungs- und Dienstleistungsbereich werden häufig durch den Eingang von Dokumenten angestoßen. Hierfür ist es unerlässlich, dass sie den richtigen Mitarbeiter im Unternehmen oder der Organisation erreichen. Oftmals sind jedoch dem externen Sender die internen Organisationsstrukturen nicht klar, so dass eine zentrale Stelle angeschrieben wird. Diese muss dann das Dokument, basierend auf seinem Inhalt, an die zuständigen Kollegen weiterleiten. Dies kann beträchtlichen personellen Aufwand mit sich bringen. In der Forschungsarbeit wird ein System entwickelt, das diese Aufgabe maschinell erfüllen soll. Hierzu werden verschiedenartige Klassifikationsverfahren erprobt und hinsichtlich ihrer Verlässlichkeit beurteilt. Weiterhin werden Verbesserungen gegenüber gängigen maschinellen Verfahren angestrebt.

The knowledge economy has brought about some new challenges for organisations. Accessing data and information in a logical manner is a critical component of information and knowledge management. Taxonomies are viewed as a solution to facilitate ease of access to information in a logical manner. The aim of this research was to investigate the role of taxonomies within organisations which utilise a knowledge management framework or strategy. An interview process was utilised to gain insight from leading organisations as to the use of taxonomies within the knowledge management environment. Organisations are starting to use taxonomies to manage multi-sourced environments and facilitate the appropriate sourcing of the organisations intellectual capital. Based on the research it is clear that taxonomies will play a central role in the coming years to help manage the complexity of the organisation's environment and ease the access to relevant information. / Information Science / M.Inf.

The knowledge economy has brought about some new challenges for organisations. Accessing data and information in a logical manner is a critical component of information and knowledge management. Taxonomies are viewed as a solution to facilitate ease of access to information in a logical manner. The aim of this research was to investigate the role of taxonomies within organisations which utilise a knowledge management framework or strategy. An interview process was utilised to gain insight from leading organisations as to the use of taxonomies within the knowledge management environment. Organisations are starting to use taxonomies to manage multi-sourced environments and facilitate the appropriate sourcing of the organisations intellectual capital. Based on the research it is clear that taxonomies will play a central role in the coming years to help manage the complexity of the organisation's environment and ease the access to relevant information. / Information Science / M.Inf.