Voluntary employee turnover destabilizes small retail businesses and is a costly business problem for small retail business owners. Some small retail businesses experience voluntary employee turnover of up to 50% annually. Guided by Herzberg's 2-factor theory, the purpose of this multiple case study was to explore successful strategies used to reduce voluntary employee turnover. The target population consisted of 3 small retail business owners in Kingston, Jamaica. Data were collected from semistructured interviews and member checking, and human resource (HR) manuals containing HR policies and procedures. Data were analyzed into emerging themes using Yin's 5-step method. Based on the analysis of the data, 6 themes emerged. These themes included: employee empowerment and involvement, rewards recognition and incentives, career advancement opportunities, competitive compensation and benefits, tools to perform and, positive interpersonal relationships. These themes were identified as the strategies used to reduce turnover. The analysis of the data from the interviews and HR manuals showed that small retail business owners used these combinations of strategies to reduce voluntary employee turnover by increasing overall job satisfaction among employees. The findings from this study may contribute to positive social change by providing strategies to small retail business owners and HR managers to reduce voluntary employee turnover, increase profits, and improve economic conditions in the communities where they operate.

De ideella idrottsföreningarna har en viktig position i vårt samhälle eftersom de bidrar med positiv utveckling för såväl samhälle som individ. Generellt finns en tydlig bild av hur Sveriges föreningsengagemang minskar och idrottsföreningarna har svårt att rekrytera ny ideell kraft. Det bidrar till att idrottsföreningarna går ifrån sina ideella grunder och istället börjar agera och ta till sig styrformer som liknar mindre företag för att föreningarna ska överleva. En sådan process kallas företagisering. Studiens syfte är att öka förståelsen gällande ideella idrottsföreningars upplevelser kring företagisering, att ge riktlinjer för hur föreningarna ska arbeta för att behålla de ideella insatserna samt visa på vilka faktorer som påverkar att föreningar blir företagiserade. Studien är avgränsad till de individuella racketsporterna tennis, badminton och bordtennis och studien avgränsades geografiskt till Örebro län. Studiens syfte och frågeställningar besvarades genom tre kvalitativa intervjuer som genomfördes med personer som varit verksamma i föreningslivet under flertalet år och som hade stor kännedom om sin förenings situation. Empirin analyserades med hjälp av en egenskapad undersökningsmodell.   Slutsatsen av studien är att de undersökta föreningarna upplever att ideella idrottsföreningar närmar sig företagisering främst i och med att de har ett större fokus på ekonomin och att de har fler anställda. Hur stor företagisering som upplevs beror på hur väl utvecklad föreningen är och hur pass stor föreningen är. Företagisering kommer troligen leda till att de ideella insatserna i föreningarna kommer att minska eftersom det upplevs att ingen vill arbeta utan ekonomisk ersättning i en företagiserad verksamhet. De viktigaste faktorerna att arbeta med för att behålla de ideella insatserna är enligt studien att satsa på att skapa gemenskap, sprida engagemang, anordna kringaktiviteter för medlemmarna, aktivt förmedla föreningens värderingar samt utveckla styrelsearbetet. Faktorer som enligt studien påverkar om ideella föreningar närmar sig företagisering är om de har anställda, har timavlönade tränare, upplever att de har minskade bidrag samt att de har utvecklingsambitioner. Andra faktorer som inverkar är om föreningen har tillgång till egen idrottsanläggning, tydlig individualisering, har ett starkt varumärke samt en aktiv och kompetent styrelse. / The voluntary sports clubs have an important position in our society as they contribute to the development of sports talent, individuals and group dynamics. In Sweden there is a general trend that the voluntary involvement decreasing causing that sports clubs and organizations find it difficult to recruit new volunteers. This causes that the voluntary sport clubs have to change from their voluntary run organization and instead start to use the same kind of organization to run and control the activities as small business companies. The purpose of this study is to increase the understanding of how voluntary sports clubs are experiencing that they are approaching business-like forms. It is also to provide guidelines on how voluntary run sports clubs will work to the voluntary contributions also in the future, and to locate which factors that most contribute to the approaching business- like forms. This study is limited to the individual sports tennis, badminton and table tennis and to the area of Örebro County, Sweden. Three qualitative interviews were conducted with persons who have been active and who have good knowledge of their respective club activities. The empirical data were analyzed using a self-created analysis model. The conclusion of the study is clubs included in this study experience that they are approaching more business-like forms primarily due to that they have an increased focus on financial, and that hey have increased the number of employees. Their experiences depend largely on number of members, economical turnover and the present organization. This principal change in running the sports club will most likely lead to that the volume voluntary efforts in the studied sports clubs will be reduced because they experience that less are willing to work without remuneration in business-like organizations. The most important factors to work with to maintain the voluntary efforts are according to the finding in this study is to focus on creating a unity, sharing commitments, common activities for the members, active discussions about ethical values with the organization and the sport itself, and to develop the work in the board. The most important factors affecting the sports clubs when approaching more business-like philosophy and forms or not depends on whether they have employees, remunerated coaches and on the their future plans of expanding the activities and financial turnover. Additional factors are whether the club has access to their own sport facility or not, if the members prefer individualization, and if the club has a strong brand and an active board.

Talented employees are leaving small businesses in the search for more lucrative opportunities where their talent is acknowledged, valued and able to grow. Dealing with voluntary talent turnover decreases profitability and becomes a roadblock for achieving strategic goals. Businesses incur additional costs to find and replace talent to maintain continuity. However, the time and money spent replacing talent does not guarantee turnover will vanish. What were the stimuli that caused disengagement? Were they strategically managed? Did employees leave because the initial stimuli were not addressed? These are all questions that can lead to decisive actions focused on reducing talent departure. The goal of a small business should be to find a balance where employee values are met and human capital levers are strategically managed; consequently adding value to small businesses by reducing unnecessary costs due to turnover. / text

Thesis (M.S.)--Naval Postgraduate School, 2005. / Title from title screen (viewed 05/10/2006). "March 2005." Includes bibliographical references.

The three studies in this dissertation explore the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP). CSR consists of social, ethical, and environmental performance dimensions that have not traditionally appeared in mandated financial reports and largely reflect societal expectations for corporate behavior beyond legal and regulatory constraints. CSR is reflected in both corporate actions (performance outcomes) and voluntary reporting (disclosure), and the two are not necessarily equivalent due to managerial discretion in disclosure. Although the mechanisms remain unclear, the general consensus is that there is a positive relationship between CSR and CFP. In considering the drivers and goals of CSR, two themes emerge and are used to inform these papers: a stakeholder view of organizational relationships and the need to signal legitimacy in the face of changing social norms. A stakeholder view asserts that a wide range of groups across society are important to the long-term success and health of the organization. Legitimacy theory provides the explanation of why the stakeholder view is important to organizational success and can produce significant strategic advantages. The first study utilizes archival data in an exploration of how to model the relationship between Corporate Social Performance (CSP) and CFP. Using independent evaluations of organizational CSP from KLD STATS, I explore the CSP-CFP relationship at four different levels (overall CSP, component CSP, directional component CSP, and issue-based component CSP). I consider the effect of CSP on a range of outcome measures of CFP performance, at different levels of aggregated performance measures and linkage to stakeholder groups. Finally, I explore the pattern of significant CSP components on individual CFP outcome measures to iv determine if there is evidence for changing associations based on relevant stakeholder groups, in answer to concerns raised by prior research (Wood and Jones 1995; Orlitzky, Schmidt, and Rynes 2003). I find that (a) stock market measures are extremely insensitive to CSP; (b) the appropriate measurement level of CSP varies with the degree to which the CFP measure is aggregated and attributable to a more focused group of stakeholders; and (c) significant CSP aspects and associated CFP outcomes do vary in patterns and sensitivity. The second study examines the role voluntary social disclosure plays in economic performance through an attribute I term resilience. Resilience influences stakeholder resource allocation decisions in the face of unexpected poor performance attributable to an exogenous shock and is associated with perceived organizational legitimacy. To test this model, an experiment is conducted in which participants are asked to assess the perceived legitimacy of an organization based on information characteristics of voluntary CSR disclosure and then to make reallocation decisions in the face of poor performance caused by an industry crisis not involving the underlying organization. I find that high quality disclosure (driven by reporting accuracy) is significantly associated with greater perceived legitimacy. In turn, the legitimacy construct is significantly associated with resilience following an exogenous shock. The final study considers organizational choices in CSR disclosure to preserve credibility in the face of a crisis threatening the legitimacy of the institutional framework. Using qualitative data surrounding the turbulent 2001 – 2002 period encompassing the Enron and WorldCom scandals and the fall of Andersen, I examine organizational voluntary disclosure decisions to ascertain how they sought to preserve their own informational credibility and legitimacy in the face of a threat that did not directly involve their actions. I find that organizations responded v throughout this period by increasing signals of both transparency (greater CSR disclosure) and credibility (greater use of external sources of assurance of that disclosure). I also find that thirdparty assurance was not widely used, and remained at a steady, minimal percentage over time. Overwhelmingly, organizations turned to the implementation of an independent, external reporting framework (e.g., the Global Reporting Initiative’s widespread guidelines) that provided consistency and comparability in their reporting, made use of standardized measurements and definitions, and required specific items and measures.

The primary aim of this study is to investigate young people´s motives and expectations for participating in the action two “European Voluntary Service” (EVS) under the Youth In Action programme supported by the European Commission at the youth center Villa Elba in Finland. The study also aims to identify which competences the young people think they have developed through EVS. The study consists of one group interview and one focus group interview with ten EVS volunteers in total who accomplish short-term EVS and long term EVS during one month respectively nine months. The methodology is based upon a qualitative research approach and in order to reach a better understanding of the respondents’ motives for participating in EVS, the theories modernity, reflexive project of the self and the individualized society were chosen. The study is also based upon background information about EVS and earlier research. The results indicate that the EVS volunteers’ main motives for participating in EVS were: acquiring new skills, meet new people, and experience an adventure in another country. The most common competence developments turned out to be in the areas of language, social and initiative skills. Moreover, the study demonstrates that many young people in Europe face difficulties in getting into the labour market and becoming independent. The main reason is the economic recession which has severely affected the situation for young people in Europe and this is also confirmed by earlier research. Even though the respondents had positive opinions about their EVS project, criticism was raised towards the European Union´s ideas of creating a feeling of European Citizenship through programmes such as EVS.

Background: Countries in sub-Saharan Africa are scaling up access to Voluntary Counselling and Testing (VCT) services as a strategy for HIV prevention, treatment, care and support. The international and national push to achieve targets for anti-retroviral therapy scale up has emphasised VCT as an entry point to treatment, with follow-up mostly directed at those who test positive. Yet over 60% of those testing are HIV negative. Limited understanding of how HIV voluntary counselling and testing, and receipt of a negative result impact on sexual behaviour has resulted in underdeveloped support for those testing HIV negative. Aims: To gain the perspective of those who have tested HIV-negative on the following: (1) the decision making process that precedes attendance for voluntary counselling and testing; (2) how voluntary counselling and a negative test result influence sexual behavioural intentions and reported subsequent behaviour; and (3) support systems and networks that would enhance the respondent’s ability to remain HIV negative. Method: Qualitative longitudinal study utilising semi-structured interviews, six months apart, with people who have tested negative and three one-off focus group discussions with counsellors. Participants were purposively sampled from VCT centres in two mining towns in Zambia. Interviews were digitally recorded, transcribed verbatim and analysed thematically with the aid of the qualitative data analysis software, Nvivo7. Cross-sectional analysis of all data sets was conducted and paired transcripts were analysed longitudinally to assess change over time. Results: Forty-two HIV-negative people were interviewed, with thirty-one returning for the follow-up interview (74% return rate). VCT was perceived as ‚testing for HIV‛. Before attending VCT most participants had gone through a protracted period of angst, resulting in a resolution to reduce number of partners, use condoms or abstain from sex. Counselling affirmed life choices, rather than initiating them. Although perception of the risk of HIV increased, misconceptions about HIV transmission persisted post-counselling. The negative test result provided impetus and resolve to implement or maintain life change. Themes identified were: (1) recognising personal susceptibility to HIV infection; (2) emotional and cognitive engagement with the problem of testing; (3) a driving need to know status (regardless of test result); and (4) empowerment and being in control providing the ability to plan for the future. Analysis of post-test support needs revealed two further themes: (1) reinforcement of behaviour change through additional knowledge, supportive networks, and life-skills training; and (2) access to recreational activities. There was no reported post-test increase in unsafe sexual behaviour among those that returned for the follow-up interview. Focus group findings reinforced those from interviews. Conclusions: This study has shown that in this population of people who tested HIV-negative: 1. the majority made life changes before attending VCT and used VCT to know their status 2. counselling consolidated pre-test decisions about risk behaviour and testing provided motivation to adopt safer behaviour and to maintain previous low- or no-risk behaviour and 3. there is a felt need for post-testing recreational activities, further HIV/AIDS education and participation in HIV prevention activities. Recommendations include: (1) the promotion of community-based interactive one-to-one and group information, education and communication (IEC) (to aid understanding and progression to the point where testing appears to be of optimum benefit) ; (2) referral to post-test support options such as support groups and inclusion on a text messaging list should be made available; and (3) post-test intervention strategies, for example, provision of result-specific IEC materials and active involvement in prevention activities should be developed and evaluated.

In his ethical treatises Aristotle offers a rich account of those conditions that render people’s behaviour involuntary, and defines voluntariness on the basis of the absence of these conditions. This dissertation has two aims. One is to offer an account of the significance of the notions of involuntariness and voluntariness for Aristotle’s ethical project that satisfactorily explains why he deems it necessary to discuss these notions in his Ethics. My own account of the significance of these notions for Aristotle’s Ethics emerges from my arguments against the two most influential views concerning this significance: I argue that Aristotle’s concern with voluntariness in his Ethics is not (primarily) shaped by a concern with accountability, i.e. with those conditions under which fully mature and healthy rational agents are held accountable or answerable for their actions; nor is it (primarily) shaped by a concern with the conditioning of pain-responsive agents for the sake of socially useful ends that are not, intrinsically, their own. Rather, his concern is with reason-responsive agents (which are not morally accountable agents, nor merely pain-responsive agents) and the conditions for attributing ethically significant behaviour to them. This is what I call ‘ethical ascription’. The second aim of this dissertation is to provide a comprehensive account of those conditions that defeat the ascription of ethically significant pieces of behaviour to reason-responsive agents, and to show the distinctiveness of Aristotle’s views on the nature of these conditions. The conclusions I arrive at in this respect are shaped by the notion of ethical ascription that I develop as a way of reaching the first aim.

This study investigates the determinants and effects of voluntary book-tax difference (BTD) disclosures in earnings releases. Unlike prior studies, I find no evidence that managers are more likely to voluntarily disclose BTD information when firms have low earnings quality. I also find that managers are more likely to disclose BTD information when firms have large negative but not large positive BTDs. Because BTDs are particularly informative when earnings quality is low and when book income significantly exceeds taxable income (i.e., large positive BTDs), these results suggest that managers selectively disclose BTD information in earnings releases. Interestingly, I also find that managers are more willing to disclose BTD information when tax avoidance activities are high. This result suggests that managers are willing to bear some taxrelated disclosure costs to reassure investors that BTDs are not due to aggressive financial reporting. Prior research provides evidence of a systematic association between BTDs computed using required 10-K tax disclosures and future forecast errors and stock returns. I provide evidence that voluntary BTD disclosures attenuate the association between BTDs and future forecast errors. I also provide limited evidence that voluntary BTD disclosures attenuate the association between BTDs and future stock returns. These results suggest that voluntary BTD disclosures help analysts and investors impound BTD information into earnings forecasts and stock prices. / text

The purpose of this thesis was to determine if culture was a significant determinate of commitment to one's work organization. The second objective was to develop a work commitment index that was not only comprehensive but minimized redundancy. This work commitment index contained items measuring values and traits associated with the Protestant Work Ethic, Job Involvement, and Organizational Commitment. A T-Test analysis indicated no significant differences in the levels of protestant work ethic or job involvement possessed by hispanic and white soldiers. Only in organizational commitment were levels significantly different, but multiple regression analysis did not support this difference after controlling for other variables. Some progress was made in the development of a comprehensive work commitment index that minimized redundancy. The theories used in this index are capturing three different facets of work commitment. There still exists some redundancy and overlap within and between measures, but at less excessive levels.