The Northwest forest products industry has been under severe economic pressure for the past several years. Many Northwest forest products companies have gone out of business entirely and others have closed portions of their operations. This monograph describes how one company has instituted a productivity improvement program to reduce its...
These proceedings arc based upon a Conference conducted at Oregon State University on May 13 and 14, I 970.
The conference was sponsored jointly by the Schools of Forestry and Business and Technology. Co-chairmen of the Conference were Professor Ray A. Yoder of the School of Forestry and Professor Lester...
To better understand how the rise of global service-based activities affects multijurisdictional tax avoidance, we examine variation in tax-motivated income shifting among product- and service-based firms. We find that service-based firms are more responsive to income-shifting incentives, on average, than product-based firms and that the observed responsiveness among service-based firms...
This study explores how a star CEO winning a prestigious award and prior firm performance relative to competitive aspirations, defined as the performance of industry peers, influence competitor CEOs’ risk-taking. Using a difference-in-differences methodology, we find that when a star CEO wins a prominent award, competitor CEOs increase their risk-taking....
Research has identified seven characteristics—value congruence, shared interests, perceived demographic similarity, needs-supplies match, goal similarity, common workstyle, and complementary attributes—on which group members simultaneously evaluate their perceived person-group (PG) fit. Most of extant research has focused on how each characteristic or them as a composite predicts outcomes. However, these variable-centered...
The 'Investigating the Relationship Between Social and Sustainable Bonds and Homelessness: A Comprehensive Dataset' provides an in-depth collection of data examining municipal bond issuances and homelessness statistics across various states in the United States. This dataset integrates detailed information on both sustainable and social bond issuances, including issuer names, states,...
This dissertation consists of three essays that provide comprehensive insights into the complex dynamics shaping entrepreneurial and organizational outcomes. In the first essay I incorporate the Biophilia Hypothesis and the Challenge Hindrance Stressor framework to study entrepreneurial creativity. The findings emphasize the importance of more frequent nature visits for entrepreneurs...
Online teaching and learning has become an increasingly important aspect of the educational mission of universities. In person, teachers have time-tested tools for assessing student ability, including a wealth of verbal and nonverbal communication. The online format provides a wealth of data, and promises—but may not yet deliver—useful tools for...
In this study, I investigate how target value uncertainty may lead to acquirer mispricing of an acquisition target and how the mispricing may be a determinant of goodwill impairment. To the extent the mispricing leads to both high and low industry-adjusted purchase price multiples (PPMs are my proxies for overpayment...
The objective of this research is to examine capital market determinants and implications associated with voluntary sustainability disclosures and the extent to which the informativeness of disclosure innovations differs based on given attributes of the financial disclosure and overall information environment.
In determining the quantity of financial information to disclose,...
The dissertation examines the effect of two separate yet significant individual level factors—physical and cognitive traits—on entrepreneurial outcomes. The physical factor on which the dissertation focuses is the entrepreneur’s vocal cues and the cognitive traits that the dissertation investigates are the entrepreneur’s goal orientation and his/her ability to take perspectives....
A widely held belief is that the pre-2018 U.S. repatriation tax has led to stockpiles of cash of multinational corporations being trapped overseas, but there is evidence showing that firms are issuing debt to access cash. Standard and Poor has documented this phenomenon as “synthetic cash repatriation.” This study examines...
Research strongly suggests non-articulation is an effective indication of the reporting quality of both the cash flow statement (Gong et al. 2014) and income statement (Collins et al. 2015). I complete the financial reporting circle by examining the association between non-articulation and the reporting quality of the balance sheet, captured...
In this study I explore the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms more cash, creating value for the firm. However, conforming tax avoidance has costs, such as lower book income, and these costs potentially lower...
In this three-essay dissertation I explore how CEOs’ self-serving motivation, specifically driven by their relative pay standing and celebrity status, is useful for advancing the understanding of executive behavior and strategic decision-making. In the first essay, focusing on CEOs’ motivation to reduce the dissonance caused by pay inequity, I examine...
Innovation is critical for firm growth and survival. Thus, how much value firms create and capture from their innovative activities has been an interest of scholars. This dissertation explores three important questions on this topic to which extant literature has paid little attention. First, I examine how the external threat...
The researcher investigated Chinese older adults’ (defined here as 50 and over) housing needs and evaluated their perceptions on senior cohousing. The main purposes of the project were to understand the basic and long term housing and elderly care demands of older adults; to identify desirable amenities and services in...
This study presents a comparison of differences in cognitive mapping as a result of navigating an unfamiliar space with GPS or with Google Glass. Using the Yerkes-Dodson law and attenuation theory, the study attempts to uncover how attention is diverted or focused through each of these wayfinding platforms. In addition...
Watching how Oregon State is working to combat some of the complex social issues that plague the world today by placing student success at the top of their strategic priority list, the Oregon State Investment Group (OSIG) believes that by leveraging capital markets we can play our part in helping...
An inventor seeks to leverage his unique means in order to create and commercially exploit new technologies. Until new technologies are sufficiently developed, they have the theoretical potential for commercial exploitation in a wide range of markets. Those opportunities are limited by physical bounds that are often only discovered through...
To explore the possible causes of abusive supervision and rudeness, I used an interactive approach to test whether one domain of implicit personality (implicit aggression) and self-control resource depletion are interactive predictors. By using a sample of 83 students in a large public university in the North Western United States,...
This thesis objective is to examine the relationship between individuals' goal orientations (learning-prove, learning-avoid, performance-prove, and performance-avoid) and the extent to which they provide knowledge. Included in this document is a review of literature pertaining to knowledge sharing and goal orientations. The author surveyed 64 College of Pharmacy students at...
To improve energy efficiency of industrial processes, heat exchangers are used to transfer thermal energy between different process streams. The compact size and increased efficiency of microchannel based recuperators make them appealing in extreme environments where costly superalloys are mandatory. Due to the high manufacturing cost of microchannel heat exchanges...
Drawing from the concept of work-life balance, the author used the concept of the spillover effect to theorize the mediating role of work adjustment in the mechanism from homesickness to job satisfaction and turnover intentions. Using a sample of 307 migrant workers in a manufacturing firm in China, the author...
This study examines how social identities and message characteristics influence the processing of sponsorship associations and persuasive messages. Using an experimental approach we found that sponsor affiliation with a rival team results in a negative response by highly identified fans, even when message characteristics include strong, favorable arguments. Conversely, less...
It is obvious to anyone who reads about or buys anything in the United States that we have a productivity problem. Losing our share of world markets, runaway inflation, high interest and unemployment rates are just a few of the symptoms. At Boise Cascade, we are very concerned about our...
We extend the Pukthuanthong and Roll (2009) measure of integration to provide an estimate of systemic risk within international equity markets. Our measure indicates an increasing likelihood of market crashes. The conditional probability of market crashes increases substantially following increases of our risk measure. High levels of our risk measure...
We find contagion effects are present in US small size portfolios during emerging market crises due to risk and liquidity concerns. Investors display flight from risk during emerging market crises, and as a result, safer larger stocks exhibit positive abnormal returns. We find little evidence of contagion in aggregate excess...
The purpose of this study is to develop an analytical framework for identifying and evaluating conditions that precipitate currency devaluation like those experienced by Mexico in 1994. This study develops a framework of financial and macroenvironmental indicators that point to potential currency devaluation in the future. Some of these indicators...
Applying concepts from the behavioral complexity literature (Ashby, 1952; Denison, Hooijberg, and Quinn, 1995) we examine if supply managers’ multiple roles and the ability to shift among these roles is related to their interpersonal relationship with their key contact within the strategic suppliers’ organization and ultimately with the firm-to-firm relationship....
This monograph presents a methodology of allocating raw material and manufacturing costs to specific products based on those product's relative market value. The concept of allocating costs based on inventoriable asset values has been referred to as cost-to-value allocations.
This monograph provides an introduction to financing timber and timberland. It is intended to be an overview of credit underwriting for such financing. Primary users would include borrowers and their accountants, attorneys and advisors.
WTD Industries, Inc. and its subsidiaries ("WTD") employ approximately twelve hundred people in the business of manufacturing lumber and related activities.
In the mid 1980's WTD implemented a drug testing program to prevent users of illegal drugs from working for or continuing to work for the Company. The program was...
Internal controls have often been thought of as specific activities that are performed to ensure accounting transactions have been recorded properly and to ensure security over assets. This definition was supplemented in a previous monograph on internal controls, "Accounting Controls for a Forest Products Firm," published in January 1981 ....
During the last five years, interest in productivity-based group incentive plans for mill operations in the forest products industry has increased. In a 1983 monograph in this series titled "Company /Employee Gainsharing Programs," Michael B. McKay anticipated this trend. In that monograph, he defined "gainsharing" as a "group incentive plan."...
Many wonder why U.S. companies are not more oriented toward exporting. Increased exports certainly would help alleviate such contemporary problems as the national trade deficit. Business Week (Anon 1987) estimated that if U.S. companies had maintained their 1980 share of overseas markets, the domestic industrial output would be some 8...
The purpose of this monograph is to acquaint the reader with some possible uses of a microcomputer in timber management and accounting. Examples will illustrate the basic structure of an overall timber management and accounting system.
The information contained in this monograph is tailored to the needs of the small,...
Families. Forestry. Two significant topics in the history of the United States and, particularly, of the Pacific Northwest. Families and forestry have been linked since the days when 19th century Americans made their way west, clearing homesteads and setting up farms and ranches. Although the nature of the forest products...
This monograph provides information to companies in the forest products industry about the process of implementing a Just-In-Time (JIT) management system, including JIT purchasing and JIT manufacturing. In addition, this monograph illustrates the impact of JIT on organizational accounting and productivity. Many authors have suggested that today's globally competitive marketplace...
This monograph describes the concept of allocating aggregate costs of logs, wood, and manufacturing to specific products based on those products' relative market values. It includes results of a survey and a general analysis of the issues involved.
The objective of this monograph is to illustrate how the elements of an investment analysis are brought together to form a basis for sound decisions on new plant investments. These elements include financial analysis, raw material analysis, and market analysis.
The financial analysis consists of determining the initial investment required...
Although Mexico is one of the major lime producing countries in the world the crop is not completely utilized. In this paper some ideas are reviewed in relation to various possible products that can be obtained from the efficient processing of limes. Among these are the extraction of the juice,...
This paper describes a method for measuring nearshore ocean wave characteristics with a land-based, long-period vertical seismometer. The wavemeter system has proven to be highly reliable and produces continuous wave observations at low cost. It is now operational at six Coast Guard stations along the Oregon and Washington coasts; data...
This literature seeks to broadly examine historical literature and information pertaining to developmental education in the community colleges and its relationship with the college success. Contextually, the review will examine factors that affect student perception to academic success while being required to participate in remedial course work. Although issues surrounding...
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Dean of the Graduate School
I understand that my dissertation will become part of the
Wave setup and swash statistics were calculated from 154 runup time series steep beach under incident waves varying from 0.4 to 4.0 m significant wave height. incident wave height, setup, swash height, and total runup (the sum of setup and were found to vary linearly with the surf zone similarity...
Data variations are prevalent in real-world applications. For example, software vendors have to handle numerous variations in the business requirements, conventions, and environmental settings of a software product. In database-backed software, the database of each version may have a different schema and content. As another example, data scientists often need...
Dover and rex sole larvae attain an exceptionally large size and have a long pelagic life. Dover sole larvae (9-65 mm standard length) were collected in mid-water trawls and plankton nets during all months of the year. Judging from growth of larvae and occurrence in bottom trawls of recently metamorphosed...
This report is an intermediate step in analyzing part of the hydrographic data from the 1972 Coastal Upwelling Experiment (CUE) off the coast of Oregon. It presents the author's interpretation of the vertical distribution of temperature, salinity and sigma-t along lines occupied on hydrographic cruises by R/V Yaquina during CUE....
Hydrographic and optical measurements were made in situ in the Congo River and the Angola Basin during May 1978. These measurements were made by members of the optical oceanography group at Oregon State University in cooperation with scientists from the Netherlands Institute for Sea Research. The data taken by the...
CTD observations were made in the CODE region between Pt. Arena (39°N) and Pt. Reyes (38°N) during 20-24 April 1982. The observations were made along seven sections: Irish Gulch, Arena, North, Code-North, Code Central, Code-2 Central and Ross Lines, and along the fifty fathom contour. Maximum sampling depth was 1000...
CTD observations were made in the CODE region between Pt. Arena(39° N) and Pt. Reyes(38°N), during 1-4 August 1981. The observations included two repeated sections along the Central Line, one section along the North Line, and one section in the region of the Pt. Ross Line rur during previous cruises....
This report contains the data gathered at Ocean Station "P" in late June and early July of 1971 on the "SUBARCTIC-A" cruise of R/V YAQUINA. The data include: 1) temperature, salinity, and oxygen profiles; 2) estimates of zooplankton displacement volumes at different depths; and 3) estimates of the numerical density...
Narrow angle light scattering measurements were made for various sizes of spherical particles suspended in water. These were compared to calculated theoretical scattering values as derived from the theory of Mie (1908). Through measurements with different particle concentrations at angles between 0.2° and 0.7° the effect of the unscattered main...
The relationships between beam attenuation spectra, chlorophyll and pheophytin pigment concentrations, and particle size distributions are examined for a coastal region (Monterey Bay area) believed to have negligible concentrations of terrestrially derived dissolved organic compounds (during May 1977) but large quantities of phytoplankton and resuspended sediments. It was found that...
Observations of sea surface temperature and wave height were made from a large, manned spar buoy (R/P FLIP) ~100 km off the coast of Baja California. Surface temperature was measured with a radiation thermometer which viewed a disc on the surface 12 cm in diameter. The instrument responded to frequencies...
The equatorial front in the eastern Pacific Ocean observed during 14 October–7 December, 1971, from R/V Yaquina of Oregon State University is discussed. The front is clearly defined at the sea surface by a large horizontal gradient of temperature, salinity, σt and nitrate. Equatorial upwelling, which is believed to be...
Datasets taken near the coasts of Peru and California have been analyzed to explore the evidence of a correlation between the high frequency (period < 10.8 hour) and low frequency (period > 4 day) motions. A large part of the high frequency current is consistent with internal wave dynamics. They...
Observations of the hydrographic regime over the continental shelf off Oregon from the R/V Yaquina during the summer of 1972 showed the presence of an alongshore, subsurface ribbon of relatively cool water. Its properties and its evolution during the 1972 season are described. Examination of earlier observations showed that evidence...
Literature on U.S. higher education includes a historical and consistent debate over adequate funding in relation to the ever-increasing challenges which require U.S. colleges to embrace change as a constant. As change continues to challenge all aspects of our society scholars and organizational leaders recognize innovation as imperative in addressing...
Seasonal variations in the hydrography of the waters over the continental shelf off Oregon were observed in a set of hydrographic data collected along 44º39′N at intervals of a few weeks to a few months from 1961 through 1970. The temperature is determined only partly by the local heating and...
The uptake of methylammonium (MA) by Chesapeake Bay phytoplankton was measured in short term experiments by using the 14C radioisotope. This uptake was inversely related to ambient NH4+ concentrations, and the specificity for uptake of both substrates was demonstrated by competitive inhibition. At stations with low ambient NH4+, MA uptake...
In this paper, a catenary analysis of static skyline, mainline and haulback cable tensions just prior to an unsuccessful attempt by a carriage to pass an intermediate support jack is presented. Field tests were conducted for a range of skyline deflections and span chord slopes. Data collected during the field...
The purpose of this dissertation was to extend the current body of knowledge regarding the experiences and processes involved regarding how White mental health counselors deconstruct their internalized, and often unacknowledged, racism as well as attempt to dismantle institutionalized racism, in order to develop nonracist White racial identities. By adding...
The purpose of the study was to determine if a self-assessment procedure provides data with acceptable accuracy for use in Adult Basic Education placement diagnostic batteries. Several factors descriptive of the population and the treatment were studied: 1. The overall degree of accuracy in computation and word pronunciation. 2. The...
Background. Many studies addressing the reasons why minority students fail in higher education are based on what is defined as a deficit model. A deficit model documents that a significant number of minority students fail because their culture is distinct from that of the majority population. Numerous minority students do...
The purposes of this study were to (1) identify major problems
faced by the youth who, in transition from school to work, have resorted
to anti-social behavior and are now inmates of Deuel Vocational
Institution, (2) identify the behavioral patterns of youth having employment
problems that resulted in incarceration within...
The study was a creative endeavor in which researchfindings from the areas of medicine, mental health andeducation concerning effects of background music were combinedinto an experimental musical form designed to promote andfacilitate the relaxation response. This experimental musicwas cormared with Baroque largo musical background, as recommendedin Lozanov's method of accelerated...
This study measured muscular strength and perceived exertion of active men, 25 to 64 years old. The subjects were 80 members of a large YMCA, with 20 active men chosen from each of the following age groups: 25-34, 35-44, 45-54,and 55-64. Measurement of strength consisted of assessing the maximum weight...
This study employed ethnographic methodology to investigate and record the post-camp, pre-assimilation period of Laotian refugees.The primary goal was to document the special problems and experiences of the Laotian population as they attempted to adjust to new roles and expectations within mainstream North American society.Oral histories and biographical statements focused...
The purpose of this study was to examine the relativeeffectiveness of functional isometric squats on thedevelopment of dynamic strength, static strength and powerof college males. Ten college males volunteered for thestudy. The subjects trained two days per week for a totalof eight weeks which consisted of a two week preconditioningperiod...
Eight series of untreated posts (including 5 series of steel), 22 series of nonpressure-treated posts, and 13 series of pressure-treated posts remain in test. Series in which all posts have failed now number 36 for untreated and 29 for nonpressure-treated. Causes of failures since 1949 were: fungi, 75 percent of...