Business Commons^™

The Rise, Fall, And Revival Of The Moviegoing Experience: The Viability Of Independent Theatres In A Multiplex World, Isabel S. Cruz

International Development, Community and Environment (IDCE)

Moviegoing has been a leisure activity since the early twentieth century. From their origination, movie theatres have served as a community gathering place for people from different socioeconomic backgrounds to come together for a shared experience. Even as substitutes for movie viewing options threaten the movie theatre industry, independent cinemas are surviving and thriving. This paper includes results from interviews with independent cinema owners and managers on steps they are taking to preserve moviegoing as an immersive and personal experience. Findings are used to explore how lessons can be applied to create a credible business proposal to locate an independent …

The United Nations Global Compact In México: Evaluation Of Corporate Social Responsibility Reporting, Magaly Preciado

International Development, Community and Environment (IDCE)

The United Nations Global Compact (UNGC) is the world’s largest corporate responsibility platform. It is based on Ten Principles related to Human Rights, Labor Standards, Environment, and Anticorruption commitments that companies can voluntarily adhere to. The UNGC has been celebrated for bridging the Sustainable Development Goals to the private sector and for promoting Corporate Social Responsibility (CSR) among businesses. It has also been criticized for its lack of supervision and enforcement mechanisms. The signatories of the Compact are required to submit an annual report to the UN (Communication on Progress) but this is not evaluated in any form.

In México, …

Mapping Energy Access In Rural Tanzania: 2017 Summer Internship With The World Resources Institute, Naramena Mccray

International Development, Community and Environment (IDCE)

This report details my 2017 summer internship experience; both the report and the internship being requirements of the GIS for Development and Environment Graduate Degree at Clark University. My internship was hosted by the World Resources Institute, an international non-profit organization in Washington D.C. As implied by my position title, “Energy Access-GIS Intern”, I spent the duration of my internship (14 weeks) applying my geospatial expertise to address the topic of energy access which is an issue effecting rural areas of many developing countries. I was given the responsibility of creating an interactive map application of Tanzania accessible by energy …

Omnibus Statement On Standards For Accounting And Review Services - 2018; Statement On Standards For Accounting And Review Services 24, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Codification Of Statements On Standards For Accounting And Review Services, Numbers 1-24, As Of May 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

A Note On The New Fasb Rule On "Stranded Income Tax Effects", Robert Bloom

2018 Faculty Bibliography

No abstract provided.

The Development And Validation Of Implicit Measures Of Emotional Intelligence, Ricardo R. Brooks

MSU Graduate Theses

Emotional intelligence (EI) has attracted much attention in the decades since Goleman’s (1995) claim that EI is important for success in a wide range of social and professional roles. With this interest has come much debate about whether EI should be defined and measured as a set of abilities or as a set of dispositional self-perceptions. The latter is typically assessed with self-report measures that are susceptible to contamination related to inaccurate self-knowledge and impression management artifacts – problems that may be mitigated by implicit measures. This research used Implicit Association Test (IAT) procedures to develop implicit measures of EI …

Nvidia Corporation: A Strategic Audit, Daric Teske

Honors Theses

NVIDIA is company that has been involved with the production of computer hardware known as a graphics processor units (GPUs) since the turn of the century. Over the past decade, NVIDIA has begun to explore other applications of its proprietary technology, including the fields of artificial intelligence (AI) and accelerated computing. Looking from a business perspective, this strategic audit analyzes the history of the company and its current state, as well as industry outlooks to provide a strategic recommendation. Annual reports, market reports, and press releases were all utilized to provide the best perspective of the industry possible. Though NVIDIA …

Shareholder Coordination And Stock Price Informativeness, Incheol Kim, Christos Pantzalis, Bin Wang

Finance Faculty Research and Publications

We show that firm‐specific information is more likely to be incorporated into stock prices when firms have stronger shareholder coordination. The premise of our work is that geographic proximity reduces communication costs among shareholders, thereby leading to better coordination. The positive coordination‐informativeness relation is driven mainly by shareholder coordination among dedicated and independent institutions. We further show that the positive effect is more pronounced for firms with weaker governance mechanisms, suggesting that shareholder coordination could serve as a substitute conduit of price discovery. Lastly, we propose that shareholder coordination improves stock price informativeness through the channel of enhanced voluntary disclosure …

Talent Magnets: Three Dimensions Of A Great Place To Work, Chandrasekhar Sripada

Asian Management Insights

Three dimensions of a great place to work.

Of Tailwinds And Headwinds, Philip Charles Zerrillo

Asian Management Insights

Long-time readers of these pages are more than familiar with disruption, and the current shift in the world’s economic and political tectonic plates is assuming even greater interest for many of us.

Ai: Augmentation, More So Than Automation, Steven M. Miller

Asian Management Insights

The take-up of Artificial Intelligence (AI)-enabled systems in organisations is expanding rapidly. Integrating AI-enabled automation with people into workplace processes and societal systems is a complex and evolving challenge. The articles takes a managerial perspective on how firms can effectively deploy human minds and intelligent machines in the workplace.

It Takes Two: Developing A Successful Partnership Between Clients And Students In Client-Based Projects, Rebecca Dingus, Alexander Milovic

Marketing Faculty Research and Publications

Both faculty and employers are motivated to advance learning beyond the classroom in order to teach skills required by graduates to succeed in business careers. The authors use a client-based project to build a bridge between marketing theory and practice, allowing students to develop their skills within a course while working with a real company. The authors demonstrate how a client-based project can succeed in the classroom with motivating incentives, positive client engagement, and earning real-world experience-all of which positively enhanced students 'participation, project deliverables, and enjoyment in the class project.

Spirituality As A Human Resource Attribute To Facilitate Employee Engagement And Retention, Wesley Dale Sumner

Theses and Dissertations

Spirituality as an important component of American workplace success is a phenomenon only better understood during the past two decades. Until now, little research has been done to understand workplace spirituality in the human resource context of employee retention and engagement. The pioneering study with a focus on workplace spirituality led by Mitroff and Denton (1999a) signaled a theoretical and empirical convergence highlighting spiritual practice influence on organizational outcomes (Benefiel, Fry, & Geigle, 2014). The inclusion of spirituality in the workplace is an avenue to more fully engage workers who wish to express themselves at work, resulting in their deeper …

Insider Trading And The Stock Act Amendment, Josh Wilson

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

On April 2, 2012, Congress passed the Stop Trading on Congressional Knowledge (STOCK) Act. The purpose of this legislation was to enhance transparency among the financial investments of Congress members, congressional staffers, and other government employees. One year later, an amendment was passed which no longer required staffers or government employees to publish their holdings online citing “national security”. Treating this event as a natural experiment, I examine whether insider trading occurred in the days leading up to and through the signing of the law by President Obama. In general, I find that portfolios of the 50 most commonly held …

Effects On Producers Of The Transition To Revenue-Based Federal Crop Insurance Programs, Evan Wiese

Honors Theses

Prior to the passage of each farm bill, there is much debate regarding the programs contained within it. One of these programs is federal crop insurance, which underwent a major shift in the mid-1990’s with the introduction of revenue-based crop insurance rather than yield-based. Revenue-based programs provide insurance of a certain revenue level, rather than a certain yield level, which contributed to their popularity among producers. These revenue-based programs have become a key component of federal crop insurance. From 2014 to 2018, the costs of federal crop insurance were approximately $41 billion, much of this a result of subsidized insurance …

An Examination Of The Unanticipated Outcomes Of Having A Fun Organizational Culture, Victoria Baltz

Honors Theses

Fun organizational cultures break the social constructs of the traditional work environment. Fun organizational cultures have been gaining popularity over the past couple decades. Since fun cultures are gaining attractiveness due to reports focused primarily on the positive aspects of fun cultures, this study examined if there were any unanticipated negative outcomes of a having a fun organizational culture. Qualitative data was pulled from interviews conducted with various members of fun organizational cultures. This study focused on negative outcomes primarily in three areas: productivity, work-life balance, and relationships among members in the organization. The findings in this study did not …

The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Madison Gaither

Honors Theses

The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounting specialists is increasing rapidly because of a growing intolerance for fraud and terrorist activity. This research paper argues that forensic accountants have and will continue to have a vital role in United States’ counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media reveals that forensic accountants are equipped with special skills and analytical tools that …

Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo

Honors Theses

Prior research show that many investors rely on other information appearing alongside the audited financial statements in companies’ annual reports to make their economic decisions and falsely assume that the unaudited other information is also audited. Additionally, company management utilizes rhetorical strategies in other information to offer explanations and opinions conveying positive messages about the company value which audited financial data may not indicate. The expectation gap of investors on audit over other information and the concern of management manipulation incentivized the proposal of the Public Company Accounting Oversight Board (PCAOB) to establish a standard to extend auditors’ responsibility over …

#Readyforrio: How A Revised Rule 40 Impacted Sponsorship At The 2016 Summer Olympics, Anthony Carson

Senior Theses

When planning and executing the Olympic Games, a premier event in modern sport, the International Olympic Committee (IOC) relies heavily on sponsorship revenue from their official sponsors. “Worldwide Olympic Partners,” the top 11 sponsors of the 2016 Olympics, had exclusive rights during the Olympic cycle from 2013-2016.

With the purchase of these expensive sponsorship deals, brands are looking to capitalize on the “glow” of the Olympics, and use excusive Olympic intellectual property to make ties from their brand to the Games. In order to make these sponsorship deals more valuable, the IOC has historically provided official partners with added exclusivity …