Business Commons^™

Women's Work And Wealth: Measuring The Impact Of Incremental Liberations, 1850-1870, Hannah Kelly

Williams Honors College, Honors Research Projects

Using a two-way fixed effects difference-in-difference model, this project analyzes data from the IPUMS Full Count census for 1850, 1860, and 1870 at a state level for 48 states. Four models assess the impact of property laws on women's real property holdings, labor force participation, household types, and real property values.

By quantifying the impact of various legal reforms on women's economic empowerment, this project fills a gap in the understanding of the intersection between law, society, and women's economic agency during a transformative period in pre-industrial American history. These impacts can implicate the effectiveness of legislative measures in advancing …

Pineapple Express: The Legality Of Introducing Cannabis Tourism To Arkansas, Chloe Tyner

Human Nutrition and Hospitality Management Undergraduate Honors Theses

This research delves into the legal aspects of introducing cannabis tourism to Arkansas. The objective of this study was to create a framework for hospitality professionals in Arkansas to understand what areas of recreational cannabis law would impact their industry should Arkansas legalize recreational cannabis. Through a document analysis comparing Arkansas and Colorado’s liquor and cannabis laws, this study investigated how both states regulate alcohol and cannabis and the legal challenges Colorado has seen since its inception of recreational cannabis sales.

Challenges to this study included a limited existing body of knowledge for cannabis tourism and the contradicting federal and …

Convergence And Divergence: Comparative Analysis Of Procedural Rule Changes Of The Hong Kong And Singapore International Arbitration Centers Within The Framework Of Neo-Institutional Theory, Phillip Hoang Tran

Dissertations

International commercial arbitration (ICA) plays an essential role in resolving disputes between companies engaged in complex, cross-border business transactions. It offers an efficient, neutral, and enforceable mechanism for resolving disputes across different legal and cultural backgrounds. ICA is generally conducted at international arbitration centers located throughout the world. According to the extant literature, there is convergence of procedural rules among these centers. Sabharwal and Zaman (2014), for example, claim increasing convergence of procedural rules among all the major arbitration centers. Similarly, Sharma (2021) proposes that this convergence helps build the international arbitration system. However, there is a near absence of …

Beyond Amateurism: Examining The Potential Labor Expenses Of Ncaa Student-Athlete Employment, Alayna K. Falak

Honors Thesis

In light of recent administrative developments urging the classification of student-athletes as employees, litigation challenging the current status of student-athletes, and the Supreme Court’s willingness to tackle National Collegiate Athletic Association (NCAA) issues, many questions surrounding the future of college sports under an employment model have emerged. The authors analyzed key litigation, recent developments from administrative agencies, and academic literature. Then publicly available data was used from the NCAA, the United States Department of Labor (DOL), and other sources to construct two estimates of what it would cost the NCAA member institutions to treat their Division I athletes as employees. …

How Did The Tax Cuts And Jobs Act Of 2017 Effect Small Businesses?, Jackson Pittman

Accounting Undergraduate Honors Theses

The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant overhaul of the United States tax system, promising to stimulate economic growth and enhance the competitiveness of American businesses. Amidst its broad-reaching reforms, the TCJA introduced several provisions directly impacting small businesses, aiming to alleviate their tax burdens and foster entrepreneurial activity. This thesis endeavors to evaluate the multifaceted effects of the TCJA on small businesses, examining its implications for their financial performance, investment behavior, and overall economic contribution.

Preliminary findings suggest that the TCJA has produced a generally positive result for small businesses. On one hand, reduced …

The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry

Finance Undergraduate Honors Theses

A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.

What Impact Did The Tcja Tax Cuts Have On The Manufacturing Sector?, Ryan Parker

Accounting Undergraduate Honors Theses

Throughout this paper I will examine positive effects the Tax Cuts and Jobs Act of 2017 had on the manufacturing sector. To do this I begin by outlining the key provisions in the TCJA that directly benefit the manufacturing sector. This includes the corporate tax rate reduction from 35 percent to 21 percent, the changes to the repatriation tax for foreign funds, and the treatment for capital assets. I then analyze key metrics including pre-tax income, income tax provision, dividends, changes in retained earnings, and spending on property plant and equipment. I will show the interactions between the increase in …

The Rise And Fall Of A Video Game Dynasty And Its Road Back To Glory, Kade Rogerson

Marketing Undergraduate Honors Theses

For years the EA Sports NCAA Football series had been a long-standing success story in the world of sports video games. Combining the unique feel of collegiate athletics with the realistic nature of the game that its technology provides led the series to be a major source of revenue for Electronic Arts, Inc. in the extremely competitive and profitable industries of video games and sports merchandising.

However, the series came to an abrupt halt in 2013. Spearheaded by the O’Bannon v. NCAA lawsuit, EA was forced to discontinue the series after legal action was taken regarding the game’s unauthorized use …

Effectiveness Of The Law School Admission Test, Sydney Snyder

Honors Projects

Examining the influence and effect of the LSAT on graduation and bar passage rates.

Containerization Of Seafarers In The International Shipping Industry: Contemporary Seamanship, Maritime Social Infrastructures, And Mobility Politics Of Global Logistics, Liang Wu

Dissertations, Theses, and Capstone Projects

This dissertation discusses the mobility politics of container shipping and argues that technological development, political-economic order, and social infrastructure co-produce one another. Containerization, the use of standardized containers to carry cargo across modes of transportation that is said to have revolutionized and globalized international trade since the late 1950s, has served to expand and extend the power of international coalitions of states and corporations to control the movements of commodities (shipments) and labor (seafarers). The advent and development of containerization was driven by a sociotechnical imaginary and international social contract of seamless shipping and cargo flows. In practice, this liberal, …

Business Proposal Of Online Copyright Protection Platform For Digital Assets, Zehui Feng

MA Projects

Copyright protection is crucial for digital art assets as they are easily replicable and distributable in the digital realm. Without proper protection, artists and creators face the risk of unauthorized use, infringement, and loss of control over their work. Copyright protection ensures that artists receive recognition for their creations, have the ability to monetize their work, and maintain control over its usage. The proposed copyright protection platform aims to provide a comprehensive solution for safeguarding digital art assets. Drawing inspiration from successful platforms like Digimarc, Getty Images, and Copyscape, our platform will incorporate advanced technologies such as digital watermarking, extensive …

When Ballots Are Blank: Write-In’S Serving Local Government And The Implications For A Healthy And Vibrant Democracy, Thomas J. Ruter

School of Business Student Theses and Dissertations

Our democracy depends on having a supply of candidates running for elected office, but in some instances, no one wants to run. This phenomenological study asks what the effects on a healthy and vibrant democracy are if ballots are blank and the seat is filled through write-in or appointment. Rooted in democratic theory, this study explores small, rural city elections where write-ins won election. Understudied, local governments are responsible for decisions affecting the lives of millions of people each day. Workforce scarcity, the alienation of young Americans from politics, government bashing, nasty campaigns, threats of physical harm, and other barriers …

The Gig Economy And Labour Resource Practices: A Case Study Of Africa Uncensored Limited, John Allan Namu

Theses & Dissertations

The following capstone paper discusses an emergent issue in labour relations within the media sector; contract or “gig” work. It draws on a context of nearly a decade of falling profits and failing business models within the news media sector, juxtaposed against the rising dominance of revenue models that are derivative of digital media businesses. The objectives of the capstone were to determine sustainable remuneration models that can be explored by Africa Uncensored Limited(AUC) staff in gig work and build a framework for engagement with individuals doing gig work. Employing a case- study approach, the researcher facilitated an understanding of …

Identifying Youth Appeals In Alcohol Alternative Social Media Content Through Framing, Melina Oneal

West Chester University Master’s Theses

Proposed regulations for alcohol advertising prevent beverage companies from targeting people under the legal drinking age. However, similar regulations for alcohol alternative beverages are less explored, which could allow alcohol alternative products to create awareness for alcoholic beverages among youth. Alcohol alternatives beverages, including no-alcohol and low-alcohol products, are increasing in popularity and can function as compliments to alcoholic products to decrease the total alcohol volume consumed or as substitutes for alcoholic products. Framing theory can be operationalized through the Content Appealing to Youth Index, an index of content elements found in research literature to be appealing to youth, to …

Physical Accessibility And Historic Preservation In Historic House Museums Of The Southeast, Abby Milonas

All Theses

Museums are a public good, as they provide educational recreation and preserve cultural history, and so it is crucial that they are physically accessible to as many visitors as possible. The aim of this study was to understand what architectural features of historic house museums are the least accessible and what has been done to ameliorate these challenges. The survey used in the study was developed using the guidelines for making historic buildings accessible as described in the Americans with Disabilities Act and the Uniform Federal Accessibility Standards. It was distributed by email to representatives of 220 historic sites, of …

But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg

Student Theses and Dissertations

The year of 2022 highlighted the importance of understanding how Environment, Social, and Governance (hereafter, ESG) factors impact investors. By the end of 2021, 37.8 trillion USD had been invested in ESG funds, a number expected to grow to $53 trillion by the end of 2025. Despite this bullish projection, controversy has grown about the “materiality” of ESG factors, especially climate risks, as defined by the Securities and Exchange Commission (hereafter, SEC). On March 21, 2022, the SEC proposed rules to enhance the standardization of climate- related disclosures (hereafter The Proposal) to promote consistent, comparable, and reliable information for investors …

Diverse Analyses Of Accounting: A Series Of Case Studies, Hannah Harris

Honors Theses

This thesis consists of a diverse variety of case studies surrounded accounting and accounting-related issues. The first five cases span a broad range of topics, such as 9/11 and COVID-19 and their effects on the accounting industry. The last five cases, which were completed as a team, provide an in-depth analysis of Goldman Sachs, mostly through the team’s study of their 2020 and 2021 financial statements. These cases provide an overview of the company and the team’s suggested improvements in each line of service—audit, tax, advisory, and risk advisory. Through these cases, I was provided a much deeper insight into …

Testimonios Of Latinas In The Federal Government Senior Executive Service: Honoring Women Who Excel In Public Service, Amarylis Lopez

Theses & Dissertations

The Senior Executive Service (SES) is the highest tier of executive management and leadership in the federal government. The Latino/a population has significantly increased in the past three decades with no corresponding increase in the federal workforce and the number of Latinos/as serving in the SES remains low. As Latinos/as in the SES are largely underrepresented, their ability to influence federal policies is significantly undermined. The purpose of this study is to explore the testimonios (testimonies) of Latinas in the SES to better understand their experiences while navigating entry into the SES and maintaining their respective positions.

This study used …

Money Laundering In The Global Art Market, Arran Walton

Undergraduate Theses and Capstone Projects

It is no secret that money laundering has seeped into the art market for years, but veils of anonymity and lack of regulation have kept many of those who foster the illegal operations immune from justice. As criminal operations permeate the art market on a regular basis, what can be done? This thesis will approach this question through an examination of qualitative data and studies, including investigating applicable recent cases, to understand four unique vulnerabilities of the art market and how these weaknesses are exploited. Additionally, the major groups who use the art market as a means of money laundering …

Money Laundering In The Global Art Market, Arran Walton

Graduate Dissertations and Theses

It is no secret that money laundering has seeped into the art market for years, but veils of anonymity and lack of regulation have kept many of those who foster the illegal operations immune from justice. As criminal operations permeate the art market on a regular basis, what can be done? This thesis will approach this question through an examination of qualitative data and studies, including investigating applicable recent cases, to understand four unique vulnerabilities of the art market and how these weaknesses are exploited. Additionally, the major groups who use the art market as a means of money laundering …

Forced Labor Found Within The Supply Chains Of The Coffee Industry, Hollis Deuschle

Supply Chain Management Undergraduate Honors Theses

I have focused my research on the morality within supply chains that source major coffee companies around the world. As consumers, many of us have no idea where the products that we use everyday truly come from. The purchases we make have the power to feed into the issue of forced labor. The coffee we buy often does. My thesis takes a look into the extensive issue of human trafficking and unjust labor practices on the plantations that provide us with the coffee we sip on each morning. This paper serves to enlighten producers and consumers on this phenomenon, to …

A Consumer's Guide To Greenwashing, Katie Fowler

Marketing Undergraduate Honors Theses

Over the past 37 years since the term greenwashing was coined, there have been sparse attempts to regulate this deceptive environmental marketing. The Federal Trade Commission (FTC) created its Guides for the Use of Environmental Marketing Claims, also known as the Green Guides, in 1992. The Guides have been revised on three separate occasions – 1996, 1998, and 2012 – in an attempt to remain relevant with the proliferation of environmental marketing claims and trends. However, the Guides were created as interpretive rules that do not give the FTC the authority to enforce the regulations unless they can prove that …

Cost Of Capitol: Analyzing Congressional Insider Trading Regulation, Hannah Levy

Finance Undergraduate Honors Theses

The United States Congress has involved itself with the financial regulation of big business for decades. The legislative body has passed a multitude of laws over time which foster greater transparency and trust between individual investors and big business. Until recently, legislators have avoided passing laws which regulate their own financial activity. Recent investigations revealing that dozens of federal lawmakers have violated financial disclosure laws and made stock trades on insider information has successfully angered the public and forced Congress to consider tighter restrictions. But can Americans trust their legislators to effectively regulate themselves? If no legislative action is taken, …

Time-Phasing Rdt&E In Air Force Acquisitions, Trevor A. Bills

Theses and Dissertations

Time-phasing describes the process of estimating expenditure profiles for multi-year RDT&E acquisition programs. The AFCAH states that one approach to producing a time-phased estimate is with the use of S-curve distributions. These S-curves are most typically modeled as Weibull, Rayleigh, or Beta distributions. Many prior studies have been completed to better understand which of the three distributions is best suited to time-phasing RDT&E programs, and what program characteristics significantly explain variance in the distributional parameters. Those prior studies utilized either contractor-supplied data or SARs, and typically found the Weibull to be the best performing distribution. This paper makes novel use …

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

Household Recycling Behaviour In Metropolitan Australia: A Social Practice Theory Perspective, Susann Noe

Theses

Australians generate almost 545kg of annual kerbside waste per capita, one of the highest amounts compared to other OECD countries (Blue Environment, 2022). Although kerbside systems in Australian metropolitan areas are well-developed and the recycling practice is considered a social norm, residents' inaccurate handling of recyclable items send as much as 35% of valuable recyclable materials to landfill, contributing to environmental harm (Cleanaway Waste Management Limited, 2021). Furthermore, newly established recycling schemes in Australian jurisdictions are not used to their full potential.

In the context of both issues, the current thesis aims to understand the underperforming nature of recycling practices …

How A Professional Describes Reasons For Working In And Ultimately Leaving The Foster Care Field In The State Of Missouri: A Case Study, Lauren Williams

MSU Graduate Theses

The foster care field continues to have a high turnover rate of the professionals working in the field. While support and work balance are available for some professionals, many face the challenges of heavy workloads, unrealistic expectations, and health sacrifices that lead to many professionals leaving the field. This case study of one former foster care professional’s description of reasons they worked in the field, and reasons they ultimately left the field provides insight of the challenges and support as a foster care professional. The findings of this study are organized into three major themes including “Challenges for Foster Care …

Standard Licensing Template For University Of Akron Startups, Drew Horton

Williams Honors College, Honors Research Projects

In order to facilitate fast, equitable, and effective sublicensing to University of Akron technology startups, spinoffs, and spinouts, an express license was developed. This expresses license was developed by benchmarking existing terms in order to determine market rates. Universities, venture capital firms, and nonprofits were interviewed in order to establish a set of best practice guidelines for the creation of the express license. These results were then tabulated and statistically analyzed in order to determine a series of startup friendly terms that support the University of Akron’s interests. A series of express licenses were then developed from this data. These …

Comparing Western Australia And South Australia Public High School’S Cyberbullying Policies – Is There A Need For A Legislative Change, Vanessa Tay

Theses: Doctorates and Masters

The internet provides some of the most effective means of communication. Cyberbullying occurs when the internet is used to bully another person. Along with the positive aspects of the internet, cyberbullying is certainly one of the most negative aspects, especially with regard to school students. Victims of cyberbullying may be able to obtain legal sanctions, however, this usually occurs after the harm is done. In Australia, some states such as South Australia have recognised the need for preventive strategies by requiring schools to have an anti-bullying plan in place. Other countries, like Ontario, Canada have implemented similar preventative strategies in …

Cookies, Pop-Ups And Commercials: How Tech Companies' Privacy Promises Are Preserving Their Data Dominance, Cailley Lapara

Capstones

As antitrust sentiment focused on Big Tech from regulators and consumers grows, companies like Google and Apple and more have announced plans to move away from the behavioral ad business model that brought the companies to the size they are today. This trend is marketed to customers as a way to address their growing concerns over privacy and data collection. It also comes as the companies face sweeping antitrust litigation and legislation that would break up the firms. But the companies' claims of moving towards privacy are sketchy at best, and appear to serve as a way for the companies …