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Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose 2010 Claremont McKenna College

Impact Of The Federal Estate Tax On The La Dodgers, Mark Gose

CMC Senior Theses

This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden.


The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai 2010 Claremont McKenna College

The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai

CMC Senior Theses

The website, Plastic Jungle, is taking advantage of the rapidly growing gift card phenomena by creating a secondary market that enables consumers to buy, sell, and exchange gift cards online at a discount. This paper examines the relationship between this secondary gift card market and the corporate bankruptcy risk of companies with gift cards listed on the market. When a company issues a gift card, the card is unsecured debt and the cardholder becomes an unsecured creditor to the company. This paper investigates whether the cardholder acts similarly to other unsecured creditors or as someone who is merely holding another ...


How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke 2010 Claremont McKenna College

How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke

CMC Senior Theses

This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and ...


Solar Development In The Mojave Desert, Joseph B. Swartley 2010 Claremont McKenna College

Solar Development In The Mojave Desert, Joseph B. Swartley

CMC Senior Theses

For more than two centuries, humans have been spewing “greenhouse gases” into the atmosphere through the burning of fossil fuels, deforestation, and the development of land, causing the planet’s surface temperature to increase at an accelerated rate. Climate change is one of the most pressing issues that the world is facing today, and in order to combat the effects of climate change, it is necessary to adopt the use of more renewable technology, namely solar energy. The United States' best region for solar development is the Mojave Desert, and many large-scale projects are being built or proposed to be ...


A Valuation Of U.S. Not-For-Profit Summer Camps With A Comparison Of Two Members Of The Association Of Hole In The Wall Camps, Kristine N. Staley 2010 Claremont McKenna College

A Valuation Of U.S. Not-For-Profit Summer Camps With A Comparison Of Two Members Of The Association Of Hole In The Wall Camps, Kristine N. Staley

CMC Senior Theses

Despite their prevalence throughout the United States, summer camps are rarely considered as businesses or high-functioning not-for-profit entities. This paper explores the camping industry with a focus on not-for-profit camps. It adapts typical not-for-profit efficiency metrics to camps in order to demonstrate that powerful missions are not always enough to keep not-for-profits in operation. The paper examines two members of the Association of Hole in the Wall Camps which serve children with serious and life-threatening illnesses. Ultimately, this paper is a tool for donors to observe how organizational performance is a crucial factor when donating to organizations with similar mission.


The Relationship Between Competitive Balance And Revenue In America's Two Largest Sports Leagues, Matt D. Pautler 2010 Claremont McKenna College

The Relationship Between Competitive Balance And Revenue In America's Two Largest Sports Leagues, Matt D. Pautler

CMC Senior Theses

This paper looks at the impact that competitive balance has on team revenues. The hypothesis that this paper is operating under is that higher levels of competitive balance will lead to higher levels of revenue. Two different measures of competitive balance will be used and regressions will be run to investigate whether high levels of the competitive balance measure are associated with high levels of revenue. The results of the data indicated that over all three time horizons (ten year, five year, and two year), high levels of variability in playoff appearances were associated with high revenue for Major League ...


Transfer Pricing: Current Problems And Solutions, Ronald Wu 2010 Claremont McKenna College

Transfer Pricing: Current Problems And Solutions, Ronald Wu

CMC Senior Theses

The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to ...


Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin 2010 Claremont McKenna College

Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin

CMC Senior Theses

The purpose of this study was to determine what the critical factors are to an airline’s financial turmoil, leading ultimately to a bankruptcy filing. Over the past decade, the airline industries’ performance has been dismal, leading to 20 bankruptcy filings. As competition increases, it is crucial for airlines to know which core business areas are essential to success. This paper identifies 8 specific industry metrics that are used to compare airlines, revealing where certain airlines falter and others shine. Some of these metrics are later applied to a case study examining Trans World Airlines (TWA) and American Airlines (AA ...


Electric Vehicles: Market Opportunities In China, Shanna Hoversten 2010 Claremont McKenna College

Electric Vehicles: Market Opportunities In China, Shanna Hoversten

CMC Senior Theses

Electric vehicles (EVs) offer an exciting opportunity in China both in terms of the potential to build a domestic manufacturing base and the potential to create a strong domestic market for the product. The Chinese nation stands to benefit from both supply-side and demand-side promotion due to the economic stimulus from EV manufacturing and export, the environmental benefits of reduced air pollution and reduced greenhouse gas emissions, and the energy security benefits of transitioning away from foreign oil dependence. The Chinese have several advantages when it comes to stimulating EV industry development and EV deployment, including: leadership in battery technology ...


Analysis Of Acquirer Stock Performance In Mergers And Acquisitions In Alberta's Oil And Gas Industry, Harrison A. Zivot 2010 Claremont McKenna College

Analysis Of Acquirer Stock Performance In Mergers And Acquisitions In Alberta's Oil And Gas Industry, Harrison A. Zivot

CMC Senior Theses

This paper develops a framework that analyzes how mergers and acquisitions in Alberta’s oil and gas industry affect stock prices. In this experiment, a multivariate regression is applied to several industry-specific variables to determine if they have impacts on the abnormal stock returns of acquirers. The results show that abnormal returns 5 days prior to the public announcement of the transaction are, in fact, driven by several industry-specific variables. However, the returns immediately after the M & A announcements are similar to previous research done in other industries. Acquirers’ gains 2 days after the announcement are essentially unaffected by the ...


Diversification Premium On Indian Adrs During The Financial Crisis, Rajat Gupta 2010 Claremont McKenna College

Diversification Premium On Indian Adrs During The Financial Crisis, Rajat Gupta

CMC Senior Theses

Non-arbitrage asset pricing has been an avenue of unending interest to financial academics and practitioners alike. With increased capital outflow being permitted by developing economies, investors now have easy access to securities issued by foreign firms. The issue investigated in this research is concerned with the persistent presence of arbitrage opportunities between depository receipts and domestic stocks of Indian firms during the recent financial crisis. Instead of being priced in parity with one another during the crisis, ADRs of Indian firms were overpriced by as much as 70% for months on end. This thesis investigates the reasons giving rise to ...


Vernon Briggs: Real-World Labor Economist, William P. Curington 2010 University of Arkansas

Vernon Briggs: Real-World Labor Economist, William P. Curington

Articles and Chapters

[Excerpt] Vernon Briggs stepped into a wastebasket and launched my career as a labor economist. In the spring of 1969, I was sleepwalking through the undergraduate economics program at the University of Texas and sitting in Dr. Briggs’s labor economics class. He was vigorously making a point when his misstep off the small classroom stage produced a roar of laughter but did not break his train of thought. He woke me up; I thought, “Man, I want to be as passionate about my life’s work as this guy.


Distributive Justice Beliefs And Group Idea Generation: Does A Belief In Equity Facilitate Productivity?, Jack A. Goncalo, Sharon H. Kim 2010 Cornell University

Distributive Justice Beliefs And Group Idea Generation: Does A Belief In Equity Facilitate Productivity?, Jack A. Goncalo, Sharon H. Kim

Articles and Chapters

The equity rule is favored by groups that emphasize productivity, but there is limited support for the notion that equity actually facilitates productivity in groups (Deutsch, 1985). We propose that the relationship between equity and productivity may depend on whether individual group members have an independent or interdependent self-construal. This prediction was tested in an experiment in which groups endorsed either an equity rule or an equality rule for distributing resources and then generated ideas as a group. The results showed that equity facilitated productivity (e.g., the number of ideas generated) but only in groups whose members had been ...


The Shape Of Things To Come: Institutions, Entrepreneurs, And The Case Of Hedge Funds, Pamela S. Tolbert, Shon R. Hiatt 2010 Cornell University

The Shape Of Things To Come: Institutions, Entrepreneurs, And The Case Of Hedge Funds, Pamela S. Tolbert, Shon R. Hiatt

Articles and Chapters

Foundational work on institutional theory as a framework for studying organizations underscored its relevance to analyses of entrepreneurship, but entrepreneurship research has often ignored the insights provided by this theoretic approach. In this chapter, we illustrate the utility of institutional theory as a central framework for explaining entrepreneurial phenomena by discussing three primary questions for entrepreneurship researchers: Under what conditions are individuals likely to found new organizations? What are key influences on the kinds of organizations they found? And what factors determine the likelihood of the survival of new organizations? We describe the kinds of answers that an institutional perspective ...


Work Teams, Bradford S. Bell, Steve W. J. Kozlowski 2010 Cornell University

Work Teams, Bradford S. Bell, Steve W. J. Kozlowski

Articles and Chapters

[Excerpt] Teams serve as the basic building blocks of modern organizations and represent a critical means by which work is accomplished in today's world. Therefore, significant research during the past few decades has been focused on understanding work team effectiveness. This entry looks at the history of this research and what it says about team types, team composition, team development, team processes, and team effectiveness.


Psychosocial Capacity Building In New York: Building Resiliency With Construction Workers Assigned To Ground Zero After 9/11, Joshua Miller, Jeffrey Grabelsky, K. C. Wagner 2010 Smith College

Psychosocial Capacity Building In New York: Building Resiliency With Construction Workers Assigned To Ground Zero After 9/11, Joshua Miller, Jeffrey Grabelsky, K. C. Wagner

Articles and Chapters

[Excerpt] Psychosocial capacity building, which is a more common approach in response to disasters outside of Western Europe and the U.S., was, in part, a reaction against the perceived “traumatization” and pathologizing of disaster survivors, as well as the over-emphasis on the individual at the expense of the collectivity and community (Ager, 1997; IASC, 2007; Kleinman & Cohen, 1997; Miller, in press; Mollica, 2006; Strang & Ager, 2003; Summerfield 1995; 2000; Wessels, 1999; Wessels & Monteiro, 2006). The accent with psychosocial capacity building is equally on the social as well as the psychological. Some of the tenets of this approach are: an emphasis on families, groups and communities; focusing on strengths, capacities and sources of resiliency; a wariness of the medicalization of social reactions to abnormal situations; centralizing culture and its impact on meaning making after a disaster, expression ...


The Bias Against Creativity: Why People Desire But Reject Creative Ideas, Jennifer S. Mueller, Shimul Melwani, Jack A. Goncalo 2010 University of Pennsylvania

The Bias Against Creativity: Why People Desire But Reject Creative Ideas, Jennifer S. Mueller, Shimul Melwani, Jack A. Goncalo

Articles and Chapters

People often reject creative ideas even when espousing creativity as a desired goal. To explain this paradox, we propose that people can hold a bias against creativity that is not necessarily overt, and which is activated when people experience a motivation to reduce uncertainty. In two studies, we measure and manipulate uncertainty using different methods including: discrete uncertainty feelings, and an uncertainty reduction prime. The results of both studies demonstrated a negative bias toward creativity (relative to practicality) when participants experienced uncertainty. Furthermore, the bias against creativity interfered with participants’ ability to recognize a creative idea. These results reveal a ...


Selection For Service And Sales Jobs, John P. Hausknecht, Angela M. Langevin 2010 Cornell University

Selection For Service And Sales Jobs, John P. Hausknecht, Angela M. Langevin

Articles and Chapters

[Excerpt] This chapter provides a review of selection research for service and sales occupations and is organized into three major sections. First, we describe the nature of service and sales work and define the competencies that underlie success in these jobs. Second, we summarize past research concerning the methods that have been used to select service and sales employees with attention to issues of validity, applicant reactions, and adverse impact. Finally, we discuss the implications of this body of work for practice and future research, highlighting several important but often overlooked issues concerning selection system design for this critical segment ...


Recognizing Creative Leadership: Can Creative Idea Expression Negatively Relate To Perceptions Of Leadership Potential?, Jennifer S. Mueller, Jack Goncalo, Dishan Kamdar 2010 University of Pennsylvania

Recognizing Creative Leadership: Can Creative Idea Expression Negatively Relate To Perceptions Of Leadership Potential?, Jennifer S. Mueller, Jack Goncalo, Dishan Kamdar

Articles and Chapters

Drawing on and extending prototype theories of creativity and leadership, we theorize that the expression of creative ideas may diminish judgments of leadership potential unless the charismatic leadership prototype is activated in the minds of social perceivers. Study 1shows creative idea expression is negatively related to perceptions of leadership potential in a sample of employees working in jobs that required creative problem solving. Study 2 shows that participants randomly instructed to express creative solutions during an interaction are viewed as having lower leadership potential. A third scenario study replicated this finding showing that participants attributed less leadership potential to targets ...


How Supervisors Influence Performance: A Multilevel Study Of Coaching And Group Management In Technology-Mediated Services, Xiangmin Liu, Rosemary Batt 2010 Pennsylvania State University

How Supervisors Influence Performance: A Multilevel Study Of Coaching And Group Management In Technology-Mediated Services, Xiangmin Liu, Rosemary Batt

Articles and Chapters

This multilevel study examines the role of supervisors in improving employee performance through the use of coaching and group management practices. It examines the individual and synergistic effects of these management practices. The research subjects are call center agents in highly standardized jobs, and the organizational context is one in which calls, or task assignments, are randomly distributed via automated technology, providing a quasi-experimental approach in a real-world context. Results show that the amount of coaching that an employee received each month predicted objective performance improvements over time. Moreover, workers exhibited higher performance where their supervisor emphasized group assignments and ...


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