This study investigates the effect of CFO gender on auditor turnover, audit fees, and financial reporting timeliness. Since investors value audit outcomes such as auditor turnover, audit fees, and reporting timeliness as important financial signals, differences in the probability of auditor turnovers, the amount of audit fees, and the speed of financial reporting between male CFO firms and female CFO firms can help investors make better informed financial decisions. Additionally, these audit outcome differences between male and female CFOs can also provide insights to executive hiring-decisions and audit budgeting. The results of this study suggest that firms with female CFOs take longer to report financial statements than their male counterparts. However, I do not find evidence for differences in the probability of auditor turnover between female CFO and male CFO firms. I also do not find significant differences in audit fees between firms with female and male CFOs. Overall, this study highlights how gender differences in risk-tolerance and confidence level can affect tangible audit outcomes.

This paper examines the impact on pension generosity on teacher turnover in North Carolina Public School teachers. It specifically focuses on the impacts of vesting, employer contribution, and pension generosity for out-of-state teachers in their first five years of teaching. High rates of teacher turnovers, especially teachers in their early career, have been shown to negatively impact North Carolina students. As states search for solutions to decrease turnover and recruit more qualified teachers, the effects of pension programs on teacher turnover has yet to be thoroughly examined. This paper found that there was a slight negative correlation between teacher turnover and the generosity of pension programs.

La presente investigación resalta la importancia de aplicar una mejora en la gestión de inventarios para una empresa dedicada a la fabricación y comercialización de prendas de vestir, específicamente camisas. El objetivo principal de la investigación es reducir los costos generados por una deficiente gestión de inventarios, es decir, reducir costos por sobre stock de inventarios y baja rotación de inventarios, además planificar el requerimiento de materiales. El primer capítulo describe los artículos e investigaciones relacionadas a la propuesta en los últimos años. Además, se explica los conceptos relacionados a la gestión de inventarios, pronósticos, requerimiento de materiales, y otras herramientas como matriz de kraljic y el modelo de cantidad económica. En el segundo capítulo se brinda una visión general de la empresa en estudio, se describe y reconoce los problemas existentes, priorizando el más significativo a fin de identificar las causas que lo originan para posteriormente seleccionar la mejor alternativa de solución. En el tercer capítulo se presenta la propuesta de mejora para la gestión de inventarios de acuerdo a la información obtenida de la empresa cuya justificación está en el beneficio que se podría obtener. Finalmente, se expone las conclusiones y recomendaciones para la propuesta de mejora para la gestión de inventarios. / This thesis below highlights the importance of developing a proposal for improvement inventory management system for a company dedicated to manufacture and marketing men’s clothing, specifically shirts. The main objective of the investigation is to reduce the costs originated by a deficient inventory management, which means, reduce the costs by excessive stock and low inventory turnover, and material requirement planning. The first chapter describes the different research articles in the last years that are related to the proposal. Besides, the concepts related to the inventory management are explained, as well as demand forecasting, MRP and some other inventory management tools. The second chapter presents a general vision of the company; describing and recognizing the existing problems, for later prioritize the most significant problem in order to identify the causes that have its origin to finally select the best solution. The third chapter introduces the proposal for improvement inventory system according to the information given by the company and the benefit that can be acquired. Finally, conclusions and recommendations will be presented for the proposal. / Trabajo de Investigación

An increasing reliance on expatriate employees makes it critical that multinational organizations make a concerted effort to facilitate the successful transition of employees from foreign cultures. The parallels between the experience of expatriate employees and international students suggests that the results of research investigating issues of cross‑cultural adaptability that are conducted in academic settings should generalize to the workplace. The current study investigated the influence of the Sino‑American 1+2+1 Dual Degree Program on the cross‑cultural adaptability, acculturation, and withdrawal intentions of international students. It was hypothesized that participants in the 1+2+1 program would demonstrate higher levels of psychological adaptability and socio‑cultural adaptability, while demonstrating lower levels of withdrawal intentions. In addition, it was hypothesized that 1+2+1 participants would be more likely to adopt an acculturation orientation style than 1+2+1 non‑participants. To test the hypotheses, survey responses were obtained from 50 Chinese international students who were currently enrolled at California State University, San Bernardino, Northern Arizona University, and Coastal Carolina University. Results provided partial support for the 1+2+1 program improving the socio‑cultural adaptability of international students, while providing no support for the other three hypotheses. An interpretation of the results is provided that cites past studies which present potential explanations for the findings. Finally, an overview of the limitations of the current study, as well as the theoretical and practical implications of the results are discussed.

Every individual associates him/herself with a specific and sometimes a unique identity. In a workplace setting individuals may choose to either openly display and/or speak about their identity or they may choose to conceal it. Research shows that manifestation and/or suppression of an identity in the workplace can affect individual outcomes such as perceptions of discrimination, job satisfaction, and turnover intentions. The present study investigated whether an identity characterized as visible and/or invisible would affect an individual’s decision to either manifest and/or suppress his/her identity. The study further examined the effects of identity management techniques used by individuals on their perceptions of discrimination in the workplace, job satisfaction, and intentions to leave the organization. The sample included 369 individuals who were at the time of the survey at least half time employed. Independent-samples t-tests were used to test the relationship between identity characteristics and identity management. Path analyses was used to analyze the hypothesized relationship between identity management, perceptions of discrimination, job Satisfaction, and turnover intentions. The study found that individuals with an invisible identity are more likely to suppress their identities. It was also found that identity suppression had a direct positive relationship with perceptions of discrimination. Perceived discrimination was found to have a negative correlation with job satisfaction and a positive relationship with turnover intentions. Additionally, the study found that Job satisfaction is negatively correlated with Turnover Intentions. The importance of proper diversity management strategies and the role of an inclusive work environment on employees’ decision to either manifest and/or suppress their identities are discussed.

Law enforcement requires comprehensive hiring and training practices in order to curb misconduct and turnover. Some of the available data suggests a shift in the dynamics of law enforcement toward a more objective approach that favors education, cognitive ability testing, a community policing orientation, and technological advances, such as body cameras, that hold enforcers of the law and the American public, accountable for misconduct and violations of the law. The utilization of various technological advances requires assessment and dynamic, comprehensive analysis. The present study examined the influence of education and the professionalization of policing hiring requirements, cognitive ability tests and training, community policing initiatives and training, and the utilization of body cameras, on the number of dismissals and voluntary resignations and police use of force incidents recorded, while considering gender composition, and ratio of officers to size of the community served, in a federally-released report. Many of the hypotheses were not confirmed. However, support for the relationship between education and officer dismissal, SARA training and all dependent variables, and gender composition and reduction in the number of use of force incidents reported, were substantiated. Implications, limitations, and directions for future research are explored herein.

When children are detained and enter the foster care system, social workers screen them to determine if mental health services are needed. Formal referrals to mental health providers are made, however there is a significant wait time between referral and service delivery. The focus of this study was to explore these barriers to mental health services in an effort to identify approaches that might improve service access. Qualitative face-to-face interviews were conducted with key stakeholders using an Ecological Systems Theory to fashion a hermeneutic dialect and a joint construct toward a shared action plan. Data was collected from the interviews and thematically analyzed. The project informs service delivery systems of mental health for children and adults, both for micro and macro practice, by highlighting the need for increased collaboration between agencies and growing family engagement and empowerment to reduce stigma. These efforts will improve communication, define expectations, and diminish silos. The project also contributes to child welfare practices and policies for referrals of children’s mental health services by noting the need for an embedded mental health therapist within child welfare to accept referrals for services; the addition of one study site contractual children’s mental health service provider in the rural county that will accept referrals for children and families. In summary, the study identifies strategies to reduce wait time for service delivery, how those services are best accessed, as well as efforts to better engage families in treatment.

Shift work is becoming increasingly prevalent in our society, with 17% of the full-time work force and 36% of the part-time work force working non-standard shifts (Beers, 2000). The goal of this study was to explore the relationships between several shift work variables and retention of employees working in a retail organization that is open 24-hours a day. Results indicated no significant differences between workers in fixed versus mixed shift schedules on job satisfaction or role stress. Contrary to my hypothesis, mixed shift workers reported higher levels of commitment and remained with the organization longer than fixed shift workers. As predicted, night shift workers reported lower levels of job satisfaction and organizational commitment than evening workers. However contrary to predictions, there were no significant differences between morning and night shift workers. Supervisor support did not moderate the relationship between shift work and commitment, satisfaction, or role stress. However is was a significant moderator of the relationship between day versus evening shift and role stress, with individuals working evening shifts and perceiving high levels of supervisor support remaining with the organization the longest.

Voluntary employee turnover is a challenging problem for manufacturing leaders. Leaders today are challenged to find and retain human capital to remain competitive. The lack of strategies to reduce voluntary turnover among manufacturing leaders has contributed to high turnover rates and increased costs for manufacturing firms. The purpose of this multiple case study was to explore the strategies that some southeastern Wisconsin manufacturing leaders used to reduce voluntary turnover. The conceptual framework supporting the study was Herzberg's 2-factor theory. Results for the study were derived from the analysis of semistructured interviews of 6 manufacturing leaders across 4 manufacturing locations, as well as company documents. Data analysis followed Yin's 5-step process and included coded results, themes derived from interview transcripts, and company documents. Credibility was ensured through member checking and triangulation of both interviews and company documents. The main themes that emerged were professional growth, salary competitiveness, and working environment. The implication for positive social change include healthy working communities through decreased voluntary turnover and greater productivity and profitability of organizations.

Currently there is a high rate of registered nurse (RN) turnover due in part to bullying and harassment among peers; which fosters lower quality nursing care, jeopardizes patient safety, and increases healthcare costs. The purpose of this quantitative nonexperimental study was to examine the relationship between inpatient nurses' individual self-esteem and reported bullying and harassment with their intent to leave their job. Two theories were used to provide structure to this work: cognitive experimental self theory and oppressed group theory. Data were collected using the Negative Acts Questionnaire, the Rosenberg Self-Esteem Scale, and the Turnover Intentions Measure. All RNs in a Midwestern state were emailed an invitation link to the instruments housed on SurveyMonkey. Only those respondents who claimed to be inpatient RNs were included in the study (n = 770). The three research questions asked about bullying and harassment among inpatient RNs, about the self-esteem of RNs who experienced bullying and harassment and those who have not, and if those RNs who experienced bullying and harassments intended to leave their jobs. With a 2.1% response rate, results indicated that there was a relationship among RNs and bullying and harassment, the self-esteem of RNs who did not experience bullying and harassment was higher than those who did experience bullying and harassment, and there was a positive relationship between RNs experiencing bullying and harassment and their intent to leave their jobs. This research suggests that if bullying and harassment patterns among RNs are identified sooner, RN turnover can be reduced, patient care quality and safety can be improved, and U.S. healthcare costs can decrease.