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- Title
- Are the regulatory reforms working?: evidence from audit committee members' selection of auditors.
- Creator
- Looknanan-Brown, Veena., College of Business, School of Accounting
- Abstract/Description
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The Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit...
Show moreThe Sarbanes-Oxley Act made audit committees directly responsible for the appointment, compensation, and supervision of companies' auditors. Limited research in the auditor selection process and PCAOB inspections suggest that managers, not audit committees, may still be selecting the auditors, and that inspection reports are not useful. This study addresses both of these areas. This paper considers two theories of governance, Agency Theory and Institution Theory, to analyze the audit committee members' auditor selection process. The study examines whether Audit Committee Members use two specific types of audit quality indicators, other than managers' recommendation, in evaluating auditors. In a setting where the manager recommends the auditor, the auditors' inspection results (favorable/unfavorable) and a prior manager/auditor affiliation (absent/present) are manipulated in a between-subject research design, using financially literate professionals as a proxy for audit committee members. The study finds that audit quality perception and auditor selection are jointly determined. Inspection results are positively associated with audit quality perception and auditor selection. The nature of a manager-auditor affiliation is directly associated with audit quality perception and inversely related to auditor selection. Further, controlling for perception, audit committee members are more likely to recommend auditors with unfavorable inspection results, if a prior affiliation with management is present than if an affiliation is absent. Overall, the results indicate that audit committee members are diligent in evaluating auditors, and PCAOB inspection results are useful. The results of this study contribute to the audit committee effectiveness and PCAOB literature.
Show less - Date Issued
- 2011
- PURL
- http://purl.flvc.org/FAU/3318671
- Subject Headings
- Financial services industry, Management, Financial institutions, Law and legislation, Corporate governance, Law and legislation, Auditing, Standards, Corporations, Auditing, Standards
- Format
- Document (PDF)
- Title
- Berth scheduling in container terminals: a pro-active approach to address uncertainties in arrival and handling times.
- Creator
- Portal Palomo, Maria I., College of Engineering and Computer Science, Department of Ocean and Mechanical Engineering
- Abstract/Description
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Ports and container terminals have very complex and dynamic operations. Effective and efficient berth schedules are essential for profitable and sustainable operations. This research studies berth scheduling under uncertainties in arrival and handling times. Port operators usually face challenges in the development of berth schedules. This thesis presents a model formulation of discrete berth space that accounts for uncertainty in arrival and handling times. The problem is reformulated as a...
Show morePorts and container terminals have very complex and dynamic operations. Effective and efficient berth schedules are essential for profitable and sustainable operations. This research studies berth scheduling under uncertainties in arrival and handling times. Port operators usually face challenges in the development of berth schedules. This thesis presents a model formulation of discrete berth space that accounts for uncertainty in arrival and handling times. The problem is reformulated as a biobjective bi-level optimization berth scheduling problem. A solution approach is presented using evolutionary algorithms and heuristics. The objective of the formulation is to provide a robust berth schedule by minimizing the average and the range of the total service times for all vessels served at the terminal. Simulation is utilized to evaluate the proposed berth scheduling policy and compare it to two first-come-first-served policies. Results showed that the proposed berth schedules outperform under high congestion.
Show less - Date Issued
- 2013
- PURL
- http://purl.flvc.org/fcla/dt/3360960
- Subject Headings
- Container terminals, Management, Marine terminals, Management, Transportation, Planning, Freight and freightage
- Format
- Document (PDF)
- Title
- Collection and analyses of physical data for deep injection wells in Florida.
- Creator
- Gao, Jie., College of Engineering and Computer Science, Department of Civil, Environmental and Geomatics Engineering
- Abstract/Description
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Deep injection wells (DIW) in Florida are regulated by the U.S. Environmental Protection Agency (USEPA) and the state of Florida through the Underground Injection Control regulations contained within the Safe Drinking Water Act. Underground injection is defined as the injection of hazardous waste, nonhazardous waste, or municipal waste below the lowermost formation containing an underground source of drinking water within one-quarter mile of the wellbore. Municipalities in Florida have been...
Show moreDeep injection wells (DIW) in Florida are regulated by the U.S. Environmental Protection Agency (USEPA) and the state of Florida through the Underground Injection Control regulations contained within the Safe Drinking Water Act. Underground injection is defined as the injection of hazardous waste, nonhazardous waste, or municipal waste below the lowermost formation containing an underground source of drinking water within one-quarter mile of the wellbore. Municipalities in Florida have been using underground injection as an alternative to surface disposal of treated domestic wastewater for nearly 40 years. The research involved collecting data as of September, 2007 on all the Class I DIWs in the state of Florida and evaluating the differences between them. The analysis found regional differences in deep well practice and canonical correlation analyses concluded that depth below the USDW is the most significant factor to prevent upward migration of the injected fluid.
Show less - Date Issued
- 2010
- PURL
- http://purl.flvc.org/FAU/2796085
- Subject Headings
- Groundwater flow, Mathematical models, Artificial groundwater recharge, Groundwater, Pollution, Management, Deep-well disposal
- Format
- Document (PDF)
- Title
- Democratic accountability for outsourced government services.
- Creator
- Keeler, Rebecca L., College for Design and Social Inquiry, School of Public Administration
- Abstract/Description
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Public administration scholars have raised serious concerns about loss of democratic accountability when government services are outsourced to private forprofit businesses because of the very different values and missions of the two sectors. Particular concern for democratic accountability arises when administrative discretion is delegated to governments' private sector agents. Furthermore, if contractors may adversely impact individual rights or interests, or may adversely impact vulnerable...
Show morePublic administration scholars have raised serious concerns about loss of democratic accountability when government services are outsourced to private forprofit businesses because of the very different values and missions of the two sectors. Particular concern for democratic accountability arises when administrative discretion is delegated to governments' private sector agents. Furthermore, if contractors may adversely impact individual rights or interests, or may adversely impact vulnerable populations, special democratic responsibilities arise. It is these three features of outsourcing transactions that constitute the elements of the proposed framework used in this research in order to assess need for heightened attention to democratic accountability. Some scholars argue for application of constitutional and administrative law norms to some government contractors., Public service ethics and transparency requirements found in administrative law are heavily value-laden and mission-driven. If applied to certain government contractors, they can help to bridge the sectors' mission and value differences, thus enhancing democratic accountability for the services performed by governments' private sector agents. This research offers an analytical framework for identifying features of outsourcing transactions that call for enhanced democratic accountability measures such as ethics and transparency requirements, and explores the application of ethics and transparency requirements to governments' contractors. Contracts and laws governing three Florida local government service categories were subjected to close systematic textual and legal analysis: residential trash collection, building code inspection, and inmate health care., The analysis revealed circumstances calling for greater attention to democratic accountability in that the selected outsourcing transactions delegated to contractors the authority to exercise police power, make public policy, and commit expenditures of public funds. Contracts and laws haphazardly required contractors to abide by public service ethics and transparency requirements, thus beginning to adapt the mission and value system of their private sector agents to those of government.
Show less - Date Issued
- 2010
- PURL
- http://purl.flvc.org/FAU/1927311
- Subject Headings
- Contracting out, Privatization, Public administration, Decision making, Public contracts, Management
- Format
- Document (PDF)
- Title
- Modeling and simulation on the yard trailers deployment in the maritime container terminal.
- Creator
- Zhao, Yueqiong, College of Engineering and Computer Science, Department of Civil, Environmental and Geomatics Engineering
- Abstract/Description
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In recent years, there has been an exponential increase in container volume shipment within intermodal transportation systems. Container terminals as part of the global port system represent important hubs within this intermodal transportation system. Thus, the need to improve the operational efficiency is the most important issue for container terminals from an economic standpoint. Moreover, intermodal transportation systems, ports and inland transport facilities should all be integrated...
Show moreIn recent years, there has been an exponential increase in container volume shipment within intermodal transportation systems. Container terminals as part of the global port system represent important hubs within this intermodal transportation system. Thus, the need to improve the operational efficiency is the most important issue for container terminals from an economic standpoint. Moreover, intermodal transportation systems, ports and inland transport facilities should all be integrated into one coordinated plan. More specifically, a method to schedule different types of handling equipment in an integrated way within a container terminal is a popular topic for researchers. However, not many researchers have addresses this topic in relationship to the simulation aspect which will test feasible solutions under real container terminal environment parameters. In order to increase the efficiency of operations, the development of mathematical models and algorithms is critical in finding the best feasible solution. The objective of this study is to evaluate the feasible solution to find the proper number of Yard Trailers (YTs) with the minimal cost for the container terminals. This study uses the Dynamic YTs operation's method as a background for modeling. A mathematical model with various constraints related to the integrated operations among the different types of handling equipment is formulated. This model takes into consideration both serving time of quay cranes and yard cranes, and cost reduction strategies by decreasing use of YTs with the specific objective of minimum total cost including utilization of YTs and vessel berthing. In addition, a heuristic algorithm combined with Monte Carlo Method and Brute-Force Search are employed. The early Stage Technique of Monte Carlo method is proposed to generate vast random numbers to replicate simulation for real cases., The Brute-Force Search is used for identifying all potential cases specific to the conditions of this study. Some preliminary numerical test results suggest that this method is good for use in conjunction with simulation of container terminal operation. The expected outcome of this research is a solution to obtain the proper number of YTs for transporting containers with a minimum cost; thus, improving the operational efficiency in a container terminal.
Show less - Date Issued
- 2011
- PURL
- http://purl.flvc.org/FAU/3174315
- Subject Headings
- Marine terminals, Computer programs, Computer algorithms, Materials management, Warehouses, Management, Transportation engineering, Freight and freightage
- Format
- Document (PDF)
- Title
- Short sea shipping cost benefit analysis using mathematical modeling.
- Creator
- Galletebeitia, Alvaro., College of Engineering and Computer Science, Department of Civil, Environmental and Geomatics Engineering
- Abstract/Description
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With congestion, environmental Impact, and the price of oil becoming topics that influence businesses and individuals in a daily basis, measures need to be undertaken in order to accommodate the growing demand for freight transportation. By directing many of the trucks travelling along the National Highways Systems to the Marine Highway corridors developed by the U.S. Maritime Administrations, many of the problems can be addressed in the Short and Medium terms. In order to do so, Short Sea...
Show moreWith congestion, environmental Impact, and the price of oil becoming topics that influence businesses and individuals in a daily basis, measures need to be undertaken in order to accommodate the growing demand for freight transportation. By directing many of the trucks travelling along the National Highways Systems to the Marine Highway corridors developed by the U.S. Maritime Administrations, many of the problems can be addressed in the Short and Medium terms. In order to do so, Short Sea Shipping, through the use of Ro/Ro (Roll-on/Roll-off) Vessels, needs to be implemented. Although the environmental and congestion reducing benefits are considerable, the profitability of this transportation mode needs to be considered. A cost benefit analysis can determine the margin of profit, and attract investors and businesses. By developing a mathematical model that accounts the costs associated with transporting trucks along a particular corridor, the competitiveness of Short Sea Shipping can be determined.
Show less - Date Issued
- 2011
- PURL
- http://purl.flvc.org/FAU/3332259
- Subject Headings
- Coastwise shipping, Mathematical models, Shipment of goods, Mathematical models, Freight and freightage, Management, Shipping, Economic aspects
- Format
- Document (PDF)
- Title
- The Sisyphusian predicament: existentialism and a grounded theory analysis of the experience and practice of public administration.
- Creator
- Hollar, T. Lucas., College for Design and Social Inquiry, School of Public Administration
- Abstract/Description
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Public administration addresses issues that competing and aligning groups determine to be meaningful enough to address. However, there seems to be no shared universally objective ways of remedying anything. Everything is up for argument. Additionally, attempting to solve one set of problems often creates other connected problems and/or unintended consequences. So, public work ever [sic] never ends. This dissertation's purpose was to contribute a new theoretical understanding of the experience...
Show morePublic administration addresses issues that competing and aligning groups determine to be meaningful enough to address. However, there seems to be no shared universally objective ways of remedying anything. Everything is up for argument. Additionally, attempting to solve one set of problems often creates other connected problems and/or unintended consequences. So, public work ever [sic] never ends. This dissertation's purpose was to contribute a new theoretical understanding of the experience and practice of public administration. Its research addressed if and how a grounded existential theoretical framework could emerge that would help practitioners and scholars understand and describe public administrative efforts and experiences. Currently, there is no existential theory of public administration. This dissertation sought to initiate work in that direction. This dissertation employed a grounded theory methodology to collect information from Senior Executive Service (SES) members, to analyze the information for emerging concepts and theoretical relevance through constant comparison, and to discover/construct a theoretical framework for understanding public administrative efforts and experiences. "The grounded theory approach is a general methodology of analysis linked with data collection that uses a systematically applied set of methods to generate an inductive theory about a substantive area" (Glaser, 1992, p. 16)., This dissertation identified the emergence of three categories/themes that organized what the SES members were saying, doing, and perceiving. These categories include "the environment," "the work," and "the individual." The core category/theme, "the Sisyphusian predicament," theoretically unifies these categories/themes through a metaphorical application of existential concepts. It describes the issues administrators experience (never-endingness, boundedness, and finitude in the face of infinitude (managing the scope and scale of one's intentions; generating and authoring relevance, significance, and meaning; and the choice for metaphysical revolt/ microemancipation). There are scholarly and practicable applications of this framework. This dissertation contributes exploratory work towards developing a new theoretical alternative within public administration. It provides an alternative approach for viewing and understanding organizational processes within public organizations. Additionally, an existential approach facilitates a plurality of competing schools of thought wherein administrators can select approaches to decision making and acting on the basis of context and utility.
Show less - Date Issued
- 2008
- PURL
- http://purl.flvc.org/FAU/165673
- Subject Headings
- Public administration, Philosophy, Public administration, Moral and ethical aspects, Administrative agencies, Management, Policy sciences, Public administration, Research, Methodology
- Format
- Document (PDF)
- Title
- Use of microsimulation to access HCM2010 methodology for oversaturated freeway segments.
- Creator
- Jolovic, Dusan, College of Engineering and Computer Science, Department of Civil, Environmental and Geomatics Engineering
- Abstract/Description
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Highway Capacity Manual (HCM) 2010 methodology for freeway operations contain procedures for calculating traffic performance measures both for undersaturated and oversaturated flow conditions. However, one of the limitations regarding oversaturated freeway weaving segments is that the HCM procedures have not been extensively calibrated based on field observations on U.S. freeways. This study validates the HCM2010 methodology for oversaturated freeway weaving segment by comparing space mean...
Show moreHighway Capacity Manual (HCM) 2010 methodology for freeway operations contain procedures for calculating traffic performance measures both for undersaturated and oversaturated flow conditions. However, one of the limitations regarding oversaturated freeway weaving segments is that the HCM procedures have not been extensively calibrated based on field observations on U.S. freeways. This study validates the HCM2010 methodology for oversaturated freeway weaving segment by comparing space mean speed and density obtained from HCM procedure to those generated by a microsimulation model. A VISSIM model is extensively calibrated and validated based on NGSIM field data for the US 101 Highway. Abundance of the NGSIM data is utilized to calibrate and validate the VISSIM model. Results show that HCM methodology has significant limitations and while in some cases it can reproduce density correctly, the study finds that speeds estimated by the HCM methodology significantly differ from those observed in the field.
Show less - Date Issued
- 2012
- PURL
- http://purl.flvc.org/FAU/3342202
- Subject Headings
- Roads, Design and construction, Traffic engineering, Express highways, Management, Intelligent transportation systems, Design and construction
- Format
- Document (PDF)