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This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as

This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as well as 3.) a final framework of the considerations that must be made to fully understand the implications of real earnings management. Though the ethics of real earnings management will be discussed, no determination will be made to support or discredit its use. The methods of real earnings management are plentiful and would benefit most from being judged on a case-by-case basis before coming to any firm conclusions.
ContributorsWestgard, Kristy Kayan (Author) / Maltz, Arnold (Thesis director) / Leckey, Andrew (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Amazon Prime Air is the innovative new service that promises automated drone delivery in thirty minutes or less. The platform has not yet been brought to market, but there is a plethora compelling data available that suggests it will be a unique and highly disruptive business segment for Amazon. The

Amazon Prime Air is the innovative new service that promises automated drone delivery in thirty minutes or less. The platform has not yet been brought to market, but there is a plethora compelling data available that suggests it will be a unique and highly disruptive business segment for Amazon. The aim of this thesis is to analyze the framework laid out by Amazon.com, Inc. for their anticipated Prime Air drone delivery platform, and offer our recommendations for what steps the e-commerce giant should take moving forward. Following a brief recap of the company's founding and a breakdown of its various business segments, we will begin our analysis by examining past strategic decisions that Amazon has made which have directly contributed to their current market position. It is our goal to construct a narrative of what events lead the company to begin developing a fleet of automated delivery vehicles. Following this history lesson, we will review and criticize the existing elements of Amazon's Prime Air platform, and explore any possible alternatives that they could have taken to optimize the development of this exciting new technology. Criticisms will touch upon elements such as cost efficiencies, brand management, and utilization of infrastructure to name but a few. These criticisms will be based upon data sourced from Amazon's available material as well as comments from market analysts and journalists. The culminating element of our analysis will be to offer our professional recommendations as to what we believe the next logical steps that Amazon should take for their Prime Air platform. These recommendations will be informed by our criticisms and our understanding of Amazon as a corporation. This chapter will be largely concerned with guiding Amazon towards a fully optimized drone delivery platform. Our recommendations will be based upon our extensive experience concerning cost and logistical efficiencies, as well as our knowledge of Amazon as a corporation. We will offer succinct suggestions for Amazon's immediate needs as well as long-term solutions to lingering obstacles that they may face.
ContributorsMcCaleb, Nicholas (Co-author) / Glynn, Reagan (Co-author) / Choi, Thomas (Thesis director) / Rogers, Dale (Committee member) / Department of Supply Chain Management (Contributor) / Department of Information Systems (Contributor) / Department of Finance (Contributor) / W. P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
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The purpose of this thesis is to gain a greater understanding of Ph. D research and how general research in the field of supply chain management and operations is being conducted in 2017. In order to gain a greater understanding, this thesis contains summaries and personal perspectives on four different

The purpose of this thesis is to gain a greater understanding of Ph. D research and how general research in the field of supply chain management and operations is being conducted in 2017. In order to gain a greater understanding, this thesis contains summaries and personal perspectives on four different supply chain management and operations seminars from visiting professors. There is also an expanded examination of the research area from the fourth seminar, process compliance. Multiple literature sources were used to construct a perspective on process development, process standardization, and process compliance origins and current state.
ContributorsBerg, Paul Joseph (Author) / Taylor, Todd (Thesis director) / Printezis, Antonios (Committee member) / Department of Finance (Contributor) / Hugh Downs School of Human Communication (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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This thesis investigates the potential of life cycle analysis for more sustainable sourcing strategies in organizations. Using the example of the College of Lake County (CLC) in Illinois, I study how life-cycle analysis can help to improve the procurement of products and services in higher education. Currently, CLC's purchasing team

This thesis investigates the potential of life cycle analysis for more sustainable sourcing strategies in organizations. Using the example of the College of Lake County (CLC) in Illinois, I study how life-cycle analysis can help to improve the procurement of products and services in higher education. Currently, CLC's purchasing team does not understand how sourcing affects operational and environmental performance. In addition, CLC's purchasing team does not communicate effectively with other departments from a product utilization standpoint. The objective of this research is to analyze CLC's current product procurement process and to assess the feasibility of implementing life cycle analysis tools. Further, I evaluate different life cycle analysis tools and provide recommendations to CLC about the applicability of these tools so that they may be implemented into the university in the future. First, I find that both the procurement and IT department at CLC are not familiar with life-cycle analysis tools and hence, do not know about the life cycle of their processes and services. Second, I identify professional life cycle analysis tools relevant for CLC. Two software options, GaBi and SimaPro, are discussed. Finally, I suggest six steps for a successful implementation of life cycle analysis at CLC: (1) form an interdisciplinary team, (2) analyze demand and collect additional data, (3) conduct a product life cycle analysis using a software tool, (4) define which products to analyze further, (5) conduct life cycle costing analysis with the same software tool, and (6) utilize these results for decisions and delegation of responsibility.
ContributorsGotsch, Rachel Lynne (Author) / Wiedmer, Robert (Thesis director) / Kashiwagi, Jacob (Committee member) / Department of Supply Chain Management (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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The purpose of this research was to identify various problems within value analysis teams as well as provide solutions that will help to better align the agents involved in the value analysis process. As healthcare costs continue to rise, and hospital reimbursements fall, value analysis teams will play an even

The purpose of this research was to identify various problems within value analysis teams as well as provide solutions that will help to better align the agents involved in the value analysis process. As healthcare costs continue to rise, and hospital reimbursements fall, value analysis teams will play an even more pivotal role in the success of healthcare organizations. Also, the industry trend toward value-based care is highlighting the importance of these teams. However, interdisciplinary value analysis teams bring to light the underlying agency issue that exists between physicians and hospital administrators, and the general misalignment of values between the participants. In order for these teams to function properly, it is inherent that all of the professionals involved align their incentives. For this study, I studied relevant literature pertaining to value analysis, attended relevant speakers, and then performed interviews with several different professionals involved in healthcare value analysis. I organized and coded this data using the Grounded Theory approach, and was able to identify the underlying issues within these teams. I then created a typology of value analysis teams, based on my respondents, where I segment them into four tiers based on their utilization of data, and their level of physician involvement. Finally, I identified three distinct strategies for developing value analysis teams to implement in order to increase their efficiency and overall success.
ContributorsLindgren, Thomas John (Author) / Schneller, Eugene (Thesis director) / Choi, Thomas (Committee member) / Department of Supply Chain Management (Contributor) / Department of Economics (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
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The following report addresses sustainable supply chain management (SSCM) and its application in the fashion industry. The purpose is to draw conclusions on why companies implement sustainability into their processes, and how these sustainable monitoring practices contribute to operational, competitive and financial advantages. This report contains various methods of analysis.

The following report addresses sustainable supply chain management (SSCM) and its application in the fashion industry. The purpose is to draw conclusions on why companies implement sustainability into their processes, and how these sustainable monitoring practices contribute to operational, competitive and financial advantages. This report contains various methods of analysis. Research derived from numerous scholarly articles on measurement methods, theories and governance structures will be discussed to develop a background on the current status of SSCM in the fashion industry, including the notable strengths and weaknesses. To understand the depth of practices involved in managing a sustainable supply chain, four leading companies within the industry will be analyzed using their annual sustainability reports. Based on this analysis, it can be concluded that sustainable practices are abundantly present in today's leading fashion companies, each having different mindsets motivating their sustainable actions. With this conclusion, it's also important to acknowledge that there's far more progress to be made in terms of sustainable development on a company and industry level, in order to make a lasting impact.
ContributorsRezzonico, Jordan Nicole (Author) / Dooley, Kevin (Thesis director) / Wiedmer, Robert (Committee member) / W.P. Carey School of Business (Contributor) / Department of Supply Chain Management (Contributor) / Department of Management and Entrepreneurship (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
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This thesis looks at a short-term solution to the truck driver shortage: transitioning U.S. military veterans into truck driver roles. Due to the adoption of self-driving trucks, the shortage is projected to end in 2022; however, freight companies may not be able to keep up with growing freight volumes until

This thesis looks at a short-term solution to the truck driver shortage: transitioning U.S. military veterans into truck driver roles. Due to the adoption of self-driving trucks, the shortage is projected to end in 2022; however, freight companies may not be able to keep up with growing freight volumes until then. In the meantime, providing commercial driver's license (CDL) training on military bases has the potential to alleviate the shortage and veteran unemployment. A number of journal articles were read and interviews were conducted to determine the practicality of this solution. This thesis includes those findings and a number of considerations that should be made before implementing it.
ContributorsPatel, Nikhil (Author) / Kellso, James (Thesis director) / Maltz, Arnold (Committee member) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Digital identification technology is the unsung hero of the LEAN manufacturing, Six sigma quality, and supply chain management movements. By tethering the physical to the digital world digital identification has helped usher industry into the information age. Today this technology continues to become more pervasive and advanced, in the future

Digital identification technology is the unsung hero of the LEAN manufacturing, Six sigma quality, and supply chain management movements. By tethering the physical to the digital world digital identification has helped usher industry into the information age. Today this technology continues to become more pervasive and advanced, in the future it is likely that it will have an even larger role to play. In this paper ten sources of current (last 12 months) academic literature will be reviewed in conjunction with two GE cases taken from personal experience in order to better understand the current applications and future trajectory of digital identification. The basis of this paper will be derived from understanding how the most prevalent form of digital identification, barcode is used to increase the efficiency and effectiveness of internal and external business operations. This "current state" knowledge will act as a benchmark to understand the potential diffusion and impact of future digital tracking technologies. The exploration of "up and coming" technologies will lead into a RFID technology deep dive encompassing its current applications and the frictions preventing widespread (barcode scale) implementation. In conclusion the "future state" of how RFID and more complex embedded communication devices will expand the scope of benefits granted by digital identification through a phenomenon known as the internet of things, along with the factors effecting its adoption will be discussed.
ContributorsCampbell, Ross Bradley (Author) / Printezis, Antonios (Thesis director) / Taylor, Todd (Committee member) / Department of Finance (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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This thesis, through a thorough literature and content review, discusses the various ways that data analytics and supply chain management intersect. Both fields have been around for a while, but are incredibly aided by the information age we live in today. Today's ERP systems and supply chain software packages use

This thesis, through a thorough literature and content review, discusses the various ways that data analytics and supply chain management intersect. Both fields have been around for a while, but are incredibly aided by the information age we live in today. Today's ERP systems and supply chain software packages use advanced analytic techniques and algorithms to optimize every aspect of supply chain management. This includes aspects like inventory optimization, portfolio management, network design, production scheduling, fleet planning, supplier evaluation, and others. The benefit of these analytic techniques is a reduction in costs as well as an improvement in overall supply chain performance and efficiencies. The paper begins with a short historical context on business analytics and optimization then moves on to the impact and application of analytics in the supply chain today. Following that the implications of big data are explored, along with how a company might begin to take advantage of big data and what challenges a firm may face along the way. The current tools used by supply chain professionals are then discussed. There is then a section on the most up and coming technologies; the internet of things, blockchain technology, additive manufacturing (3D printing), and machine learning; and how those technologies may further enable the successful use of analytics to improve supply chain management. Companies that do take advantage of analytics in their supply chains are sure to maintain a competitive advantage over those firms that fail to do so.
ContributorsCotton, Ryan Aaron (Author) / Taylor, Todd (Thesis director) / Arora, Hina (Committee member) / Department of Information Systems (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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This study aims to accomplish in depth research on the disruptive innovations that have occurred in the supply chain and speak to ways those innovations have helped develop the modern supply chain. From here, the study looks into technologies and processes that are potential disruptive innovations likely to shape the

This study aims to accomplish in depth research on the disruptive innovations that have occurred in the supply chain and speak to ways those innovations have helped develop the modern supply chain. From here, the study looks into technologies and processes that are potential disruptive innovations likely to shape the future supply chain. Because this is an alternative supply chain thesis project, it is prefaced with reflections on four lectures on various topics. The goal of the lectures was to find one topic I found interesting and research that topic further within the body of the paper. Through the process of attending lectures and researching innovative technologies/processes, I have gained a deeper understanding of the development of supply chain. Studying what makes an innovation disruptive and being aware of these influencers will help me in my professional career. I will have greater potential to make a significant impact on the company I will work for from a strategic standpoint. This will be due my strong grasp of future trends in supply chain and an enhanced ability to create valuable change. In order to stay relevant, organizations need to stay on top of new trends and create new processes, and I want to be as equipped with this knowledge as possible while entering my professional career.
ContributorsHarris, Matthew Gene (Author) / Taylor, Todd (Thesis director) / Azadegan, Arash (Committee member) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12