Business Commons^™

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 …

Community Development In Stann Creek, Belize, Connor O'Neill

Economics Undergraduate Honors Theses

This research attempts to understand the inner workings of community development by taking part in ongoing development projects in Belize. Through collaboration with existing government entities, we took part in meetings, surveys, and site visits to gather the data necessary for the development projects. These projects consisted of finding cost of production, collecting market research, and constructing business plans. During our time, we experienced multiple difficulties similar to those that developers consistently encounter. Ultimately, we gained valuable insight into procedures involved in community development, as well as being able to aid in ongoing development work.

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.

Factors Affecting Graduation With Honors: A Case Study In Bumpers College, Timothy Dalton Roberts

Agricultural Economics and Agribusiness Undergraduate Honors Theses

This study aims to understand the factors influencing the graduation rate with honors in the Dale Bumpers College of Agricultural, Food, and Life Sciences (Bumpers College) at the University of Arkansas Fayetteville (UAF). Utilizing data from 2004 to 2014 provided by the Office of Strategic Analytics & Insights at UAF, this research investigates several demographic and academic variables to potentially identify predictors of successfully graduating from the Bumpers Honors Program. The methodology involved cleaning the data, statistical analyses including T-test and Chi-square tests, and logit regression models to determine significant factors impacting graduating with honors.

After chi-square and t-tests and …

The Extreme Rise Of The Fast Fashion Industry From Country To Country: Does Consumer Behavior Differ Cross Culturally Regarding Fast Fashion Between The United States And European Countries?, Madison R. Feuerbacher

Apparel Merchandising and Product Development Undergraduate Honors Theses

Abstract

The apparel industry has various categories of fashion. One of these categories known more readily today as fast fashion. Fast fashion has gained immense global popularity over the past decade. The concept of fast fashion apparel involves producing vast amounts of product as quick as possible to sell to the consumer at an aggressively low price. It is important to understand this current phenomenon of the global rise of fast fashion as well as understand the devastating effects our environment is facing because of it. As the vocalization of the harmful effects of fast fashion have become more prevalent …

Dreams And Livelihoods In Rural Areas Require Capital, Too: An Investigation Into The Role Of Diminishing Community Banks, Financial Education, And Access To Capital In Rural Areas, Jackson Walton

Finance Undergraduate Honors Theses

Individuals in rural communities face unprecedented economic challenges due to a lack of financial education and a decline in the prevalence of community banks. These problems have continuously grown exponentially without successful attempt at remedy. The community banks that once served as the center of economic activity and prevalence in rural communities are leaving these communities quickly- leaving many without access to lines of credit, personal relationship banking, and without necessary financial education in a world with more financial options than ever. Access to banking and higher financial literacy proficiency rates are almost directly linked to better financial outcomes like …

Implementing A Dairy Industry In Mauritius, Lainey Deitrick

Economics Undergraduate Honors Theses

Over the Summer, I interned at the University of Mauritius and the Ministry of Agro Industry and Food Security from May 18th to July 15th, 2022, researching issues with Mauritius’s food security and helping to create solutions to their economic problems. My project covered all Mauritius’s agricultural imports, but it had an emphasis on their dairy industry. While in Mauritius, I conducted research on food security among Mauritians, and a feasibility study on if residents would be open to drinking more fresh milk, which is a market the country is exploring to replace sugar cane. My data analysis will be …

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 …

Surveys Assessing Food Security And Willingness To Buy Dairy Products In Mauritius Conducted Summer 2022, Abigail Burch

Economics Undergraduate Honors Theses

In the summer of 2022, I worked on a team of University of Arkansas and University of Mauritius students to administer surveys regarding the consumption of dairy milk and the impact of COVID-19 on food security in the island nation of Mauritius. This project was created by both universities in conjunction with the Mauritian Ministry of Agro Industry and Food Security.

The Alumni Base Holds The Institution In Their Heart: Alumni Decision Making And Communication Strategies During University Leadership Change, Brandy Cox Jackson

Graduate Theses and Dissertations

The purpose of the research was to understand how alumni executives make decisions and formulate communication strategies during university leadership change. The research was based on the trends found by the American Council on Education that the tenure of the college president has been on the decline since 2006 and is currently 5.9 years. Multiple factors have been identified in the literature that have led to this decline. The research focused on the largest constituency of most universities, its alumni base, and provides context and a description of decision making and communication strategies for alumni executives navigating leadership change. The …

Social Media Impacts On Arkansas Consumer Perceptions Of Gmos, Elizabeth R. Berner

Graduate Theses and Dissertations

This study builds upon previous consumer perceptions of GMOs studies. A need existed to determine what, if any, effects social media messages about GMOs had on consumer perceptions in Arkansas. The study utilized a qualitative approach with three focus groups. Data were analyzed using descriptive code. Participants were found to have a general understanding of GMOs, though discussion about what a GMO product was took an uncertain tone. Most participants did not consider GMOs as a factor when purchasing products. Rather participants considered characteristics such as price, quality, and convenience. Participants did not believe the infographics had changed their opinions …

Exploring Success Factors Of Women Senior Leaders In The United States Paper Manufacturing Operations Industry: A Phenomenological Study, Ericka Eggleston

Graduate Theses and Dissertations

The purpose of this study is to understand how women describe their journey to becoming senior leaders within the operations sector of the Paper Manufacturing Industry. This study will provide insights about how women in the male-dominated Paper Manufacturing Industry (PMI) assumed leadership positions. This pre-registered study will offer the framework for this study to be carried out at the University of Arkansas. The researcher will apply a descriptive phenomenological approach that will use semi-structured questions to understand the strategies they used to navigate their career path. Snowball sampling will be used to select 5-15 participants who provide their perceptions …

Airbnb Valuation: A Machine Learning Approach, Katherine Wyatt

Graduate Theses and Dissertations

This thesis uses a geospatially-enhanced, machine learning approach to investigate variations in rental success on the peer-to-peer property sharing website Airbnb.com. Geographic factors, listing attributes and amenities, customer response metrics, and host attributes are included in decision tree modeling to predict the short-term probability of receiving a review. The most important variables in increasing model accuracy are assessed and variations in the importance of these variables investigated using Shapley values.

Navigating Leadership Pathways: Learning Module Development, Alana Skogen

Agricultural Education, Communications and Technology Undergraduate Honors Theses

Navigating Leadership Pathways is an innovative learning initiative designed to address the challenges and barriers faced by women in their pursuit of mid to high-level leadership positions. Comprising three self-paced modules, this project delves into the intricate landscape of gender bias, second-generation biases, and cultural norms that hinder women's progression in the workplace. Drawing on extensive research and real-world insights, each module provides a dynamic and interactive learning experience.

Module 1: Introduction to Gender Bias in Leadership

This module lays the foundation by exploring second-generation biases, leadership style differences between men and women, the glass ceiling, diversity, and inclusion. Participants …

College Girl's Guide To Fayetteville, Ar, Sydney Johnson

Human Nutrition and Hospitality Management Undergraduate Honors Theses

The mission behind creating the College Girl’s Guide to Fayetteville, AR was to ease the adjustment from high school to college for females attending the University of Arkansas. This is one of life’s most monumental transitions, often resulting in anxiety, depression, and loneliness, specifically among the female demographic. With that in mind, the intent of the guidebook was to develop culture, confidence, and community on campus. In the aftermath of Covid-19, loneliness on college campuses has become an epidemic in need of a university-wide solution to increase student satisfaction and retention. A research aspect that heavily impacted the project was …

Evaluating Garment Fit Perception For Pregnant Women During 1st, 2nd, Or 3rd Trimesters, Nelima Zipporah Barasa

Graduate Theses and Dissertations

During pregnancy, women experience diverse physical body changes as the pregnancy progresses through different periods. It has been noted that anthropometric changes occur during pregnancy in a non-linear manner and can be measured using 3D body scanners at various stages of pregnancy. The changes are diverse, and impact pregnant women's garment fit differently as the pregnancy progresses through each trimester. Pregnant women have experience in dressing their pre-pregnant bodies in stylish garments and would similarly want to dress fashionably when pregnant. This has led to the need for garments that can accommodate body changes comfortably and fashionably without losing the …

Beef And Dairy Substitution Effects Associated With Carbon Labeling And An Information Intervention, Sara Gardner Hedgecock

Graduate Theses and Dissertations

Understanding consumer perceptions of carbon emissions in agriculture is a critical step to help increase the sustainability of food consumption. According to the Food and Agriculture Organization of the United Nations, 14.5 percent of all global anthropogenic GHG emissions are estimated to be represented by livestock (FAO), and cattle, raised for beef and milk, are the largest animal species responsible for emissions, comprising over 60 percent of the livestock sector’s emissions. This motivates this study’s analysis of beef and dairy milk products and alternatives. To better understand how consumers may substitute meat and milk products when provided with information about …

Sharing Economy Last Mile Delivery: Three Essays Addressing Operational Challenges, Customer Expectations, And Supply Uncertainty, Nicolò Masorgo

Graduate Theses and Dissertations

Last mile delivery has become a critical competitive dimension facing retail supply chains. At the same time, the emergence of sharing economy platforms has introduced unique operational challenges and benefits that enable and inhibit retailers’ last mile delivery goals. This dissertation investigates key challenges faced by crowdshipping platforms used in last mile delivery related to crowdsourced delivery drivers, driver-customer interaction, and customer expectations. We investigate the research questions of this dissertation through a multi-method design approach, complementing a rich archival dataset comprised of several million orders retrieved from a Fortune 100 retail crowdshipping platform, with scenario-based experiments. Specifically, the first …

Sneakerhead Culture: Consumers And Their Ecological Consciousness, Maria Cervantes

Apparel Merchandising and Product Development Undergraduate Honors Theses

This thesis aims to investigate the unique subculture of “sneakerheads” and their buying behavior/attitudes, catering carefully to the Northwest Arkansas community and their small community. Sneakerhead culture has gained significant popularity in recent years, with decades of history to back up the phenomenon. Sneaker connoisseurs collect these glamourous, expensive, and rare footwear and are keepsakes of self-expression and identity formation. The study employs an ecological approach to their purchases and seeks to find whether retail and non-retail sneakerheads are conscious of their ecological footprint. The research methodology involves a questionnaire that is catered towards retail or non-retail employees based on …

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 …

The Role Of Event Operations In Collegiate Athletics: A Reflection Of My Internship With University Of Arkansas Event Management, Cameron Terrell

Health, Human Performance and Recreation Undergraduate Honors Theses

Today, millions of people throughout the globe are taking part in sport, either through active participation or through watching athletes. According to the State of the lndustry Report from the Sports & Fitness lndustry Association and Sports Marketing Surveys USA, 232.6 million Americans participated in sports and fitness activities during 2021 (Broughton, 2022). Add to this number the millions of people who do not participate but are regular attendees or viewers at sport events, and it is staggering to realize how society's interest in sport has increased. Thus, the need for more informed sport managers in the public, nonprofit, and …

Refugee Advocacy Organizations: Factors That Influence Success In The United States And Ireland, Caleb Elkington-Stauss

Accounting Undergraduate Honors Theses

This thesis is a comparative study of refugee advocacy organizations in Ireland and in the United States. The goal is to research and study some of the best practices that refugee support organizations utilize and report how these two countries address the ever-growing refugee crisis. This study assesses the applications and operations in both organizations and determines how these practices contribute to the fulfillment of their missions. This better understanding of the strengths and struggles experienced by these organizations will support the development of a model and framework for successful social welfare initiatives. Within this thesis, the social initiatives in …

Help Or Hindrance: How Social Media Affects The Selection And Hiring Processes Of Businesses, Alexandra Krska

Management Undergraduate Honors Theses

Continually, young people have been advised to be conscientious of the imagery they put on social media regarding their personal lives in preparation for employment selection. However, the use of social media in the selection process may cause Human Resource professionals to have inadvertent biases toward candidates among other moral and ethical issues. Through extensive research of the thoughts and actions of a plethora of different corporate professionals, I will analyze whether using social media as a tool in the selection process authentically produces positive unbiased results, or whether social media poses more ethical issues. With the hopes to create …

Three Chapters On Investments And Financial Institutions, Cao Fang

Graduate Theses and Dissertations

Only the stock selection (“alpha”) decisions of fund managers who trade on firm-specific information should have predictive return content. Faced with the same information, skilled fund managers make similar stock selection decisions. In Chapter one, we introduce a new measure - stock investment quality - which uses fund quality to weight asymmetries in private information reflected in deviations of fund from peer group ownership on stocks in a style segment. We show stocks ranked high on investment quality generate significantly higher excess returns that persist through the ensuing year. The positive investment quality–future return relationship is robust to alternative fund …

How Agriculture Could Uplift A Nation And Its People: Providing Analytical Data To Farmers In Belize, Thomas G. Stephenson

Economics Undergraduate Honors Theses

Agriculture is the bedrock of the Belize economy, but is plagued by routine issues. These problems hurt not only the economy of Belize, but also the health and well being of its citizens. By working with the Ministry of Agriculture my team surveyed the Stann Creek district of Belize to address these issues and provide much needed information to local farmers.

The Effects Of Consumer Loan Application Formats And Advertised Terms On Consumer Borrowing Decisions, Alicia M. Johnson

Graduate Theses and Dissertations

Consumers continue to demonstrate a willingness to accrue more debt. They are also more accepting of increased repayment risk via the acceptance of longer loan terms. Extant research on consumer borrowing consists primarily of experiments designed to assess consumer choices and understand how consumers evaluate loan attributes in relation to one another within consumer borrowing contexts (Kamleitner, Hoelzl, and Kirchler 2012; Ranyard et al., 2006). Thus, prior research examines consumer responses to loan information rather than the generation of loan parameters at the time of financing. With important implications for consumers, marketers of financial products, academic researchers, and federal regulators, …

Full Disclosure: Model Uncertainty In Adjusting For Confounders, Dieudonne Dusenge

Graduate Theses and Dissertations

This study examines the role of knowledge about underlying causal relationships in classifying controls in order to mitigate omitted- and included-variable biases. Using simulations and accounting examples, the study shows that the researcher may not distinguish good and bad controls because the underlying causal relationships are unobservable, and remedying strategies (such as the relative timing of measurement) may not remove the uncertainty in the classification. Because of the uncertainty about which controls to use, two or more models will be credible as will the distinct estimates derived from them. Next, the study shows that the current standard practice of singling …

Reconciling Conflicting Institutional Logics: Community Reinvestment Officers At The Intersection Of Public Policy And Market Forces, Meredith Mckee Adkins

Graduate Theses and Dissertations

Although the public policy literature has traditionally focused on public sector agencies’ roles in the policy implementation process, private sector managers who oversee regulatory mandates for their organizations are also policy actors. These actors operate between multiple conflicting field-level institutional logics that create demands that they must reconcile through their work. In the banking sector, the Community Reinvestment Act (CRA), enacted in 1977, and its associated policies are monitored by the banking regulatory agencies and implemented by the senior managers responsible for these mandates at regulated financial institutions. Simultaneously with their responsibility for the policy mission of the CRA, CRA …

Exploring The Divergent Social Dimensions Of Ceo Narcissism On Internal Firm Outcomes, Andrew Brandon Blake

Graduate Theses and Dissertations

In this study, I move away from the common clinical conception of narcissism in management to a novel two-dimensional concept and measurement of narcissism. Because these dimensions are shown to have divergent motives, goals, social strategies, and behaviors, I theorize that these differences in narcissism will have diverging effects on the firm. Then, I shift the conceptual focus of CEO narcissism research from the CEO as an agentic decision-maker seeking external praise for firm consequences to an implicit social strategist who prioritizes short-term interpersonal interactions in service of narcissistic supply. I examine four internal outcomes likely to be influenced by …

Employment Discrimination’S Impact On African American’S Professional And Personal Lives, Trey D. Williams

Information Systems Undergraduate Honors Theses

Title VII of the Civil Rights Act of 1964 makes it illegal to discriminate against a person because of their race, color, religion, sex, or national origin. The law also protects individuals from retaliation if they complain about discrimination, participate in an employment discrimination proceeding, or reasonably oppose discrimination. Although Title VII makes discrimination illegal, it is still present in the workplace. The objective of this thesis is to discuss employee discrimination based on race and sex. Specifically, I will analyze the current workplace discrimination against African American men and women as well as the psychological, physiological, and emotional effects …