Business Commons^™

Diurnal Changes In Alfalfa Quality And The Effects On Revenue Maximization, Nelson Sip

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

Before alfalfa hay is sold to brokers or diaries, it is quality is evaluated to determine the price. These tests go into great detail about the micro and macro nutrients alfalfa contains or they could be a function of the fibers alfalfa contains to determine the digestibility. Studies show ways to increase alfalfa quality such as harvesting later in the day at peak photosynthesis. However, the financial benefits, or lack thereof, based on these changes to quality have no conclusion. Here we show that harvesting alfalfa later in the day increases the quality and has financial benefits. We found that …

A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm

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

With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.

Exploring Mortgage Loan Opportunities For Native 360, Donald Nam, Brooks Douglass, Michael Buehre Stackpole, Broderick Diez

Honors Theses

Native 360 is a Community Development Financial Institution (CDFI) that aims to provide affordable capital, credit, and assistance to develop strong and self-sufficient Native Americans. Native 360 currently accomplishes this by specializing in providing personal and business loans. However, Native 360 would like to expand into home mortgages as an additional offering. Native 360 has reached out to us to have us develop a strategy to raise capital for their ambitious new business line in an attempt to strengthen the Native American community through home ownership.

Launching An Online Boutique And Analyzing Digital Marketing Strategies Used, Kayla Weyers

Honors Theses

Digital marketing is becoming more relevant and widely used in the marketing industry. In order to use the marketing skills that I have learned through my marketing major in a real-world scenario, I launched an online women’s clothing store called Ash + Grae. This paper examines the start-up process and legal obstacles of opening a small business. It also analyzes the different marketing techniques by comparing digital marketing strategies such as social media, influencer, email, and SEO marketing.

Where Analytics Gets It Wrong, Nicholas Watanabe, Johan Rewilak

Journal of Applied Sport Management

The authors will discuss the emergence of analytics, and outline with examples, certain problems that plague both academics and practitioners in their approach to using sport analytics.

Professional Sports Organizations And Business Analytics: Monopoly Power Vs Debt Financing, Mike Troilo, Adrien Bouchet

Journal of Applied Sport Management

In this essay, we consider the factors that explain the reticence of PSOs to be early adopters of analytics. We examine the relatively privileged position that professional sports franchises at the highest echelon in the U.S. and Canada enjoy and compare it the industry dynamics firms face in competitive environments. We remark upon the expansion of the league via debt financing, and why that promotes increased use of analytics. We also offer several propositions about the growth of analytics, and we conclude with some thoughts about what the future may hold for PSOs and analytics.

Analytics And Igaming, Michael L. Naraine, Cheri Bradish

Journal of Applied Sport Management

Analytics has become quite the buzzword, but its application to discover, interpret, and communicate meaningful patterns from voluminous, velocitous, and varied data still resonates in the sport industry, and has an incredibly important place in modern sports betting. Specifically, big data and analytics (BDA) can help address marketing issues as iGaming in North America enters its infancy and attempts to establish a mature marketplace. This article is dedicated to unpacking the iGaming model and uncovers where BDA could and should be applied to derive greater insights on sports betting consumer behavior.

A Collaborative Autoethnography: Your Passport To Immigrant Women Of Color Leader's Stories Of Identity Exploration And Leadership Barriers And Possibilities, Fraylanie Adan Aglipay

Doctoral Dissertations

The study of the personal and career narratives of immigrant Women of Color can lead to more appropriate standards in mainstream work environments and to the expansion of professional leadership opportunities for immigrant Women of Color. The experiences of immigrant Women of Color leaders are varied and complex, with each leader’s experience offering unique perspectives on their leadership journey. Additionally, it is important to analyze their identities because they contain multiple layers, serving as the foundation that has shaped them into the authentic leaders they are today. As scholars, researchers, and activists, we have a duty to address the lack …

Front Matter

The Foundation Review

No abstract provided.

The Field-Building And Grantee Experimentation Role Of Foundations In Impact Investing As Illustrated By A Gender-Lens Investing Case Example, Courtney Bolinson, Laura Allan

The Foundation Review

This article argues for foundations to play two critical roles in the impact investing ecosystem: to commission and/or support research that helps build more equitable and socially just impact investing and to fund grantee-specific experimentation in areas of impact investing and social enterprise that are nascent or developing.

To illustrate what this can look like, this article presents action research conducted on gender-lens investing, describing in detail a 2019 Mastercard Foundation grant to Engineers Without Borders Canada. The project involved two main goals: testing and developing gender-lens investing tools and processes with seed-stage investees during pre- or post-investment phases and …

Donor-Advised Funds And Impact Investing: A Practitioner’S View, Sam Marks

The Foundation Review

Any discussion of foundations embracing impact investing must include some discussion of one of the largest — and growing — sources of philanthropic capital: donor-advised funds. These philanthropic accounts allow donors of all sizes to access many of the functions of a private foundation, including the potential to invest for impact. Sponsors of these funds, however, face unique challenges in catalyzing impact investments.

Like the larger institutional foundations that have led the way as mission investors, sponsors must often educate and inspire governance boards and investment committees. Unlike foundations with professional program staff, decisions regarding philanthropic resources at sponsors of …

Using Foundation Capital For Good: Opportunities In The Balance Sheet, John Sherman, Veronica Olazabal

The Foundation Review

Foundations increasingly use their full balance sheets to unlock more of their capital for good. They look beyond conventional grantmaking to pursue their charitable purposes in many ways that exemplify innovative, full-balance sheet approaches: investing in nonprofit and for-profit companies that offer clear social and financial returns; investing their corpus in companies whose products and services align with their missions; using social bonds to inject new resources into their programs; offering guarantees to help grantees manage risk; and avoiding companies whose practices run counter to their grantees’ efforts.

This article looks at the structures, pathways, and tools for foundations wanting …

Defining Your Double Bottom Line: Philanthropy And The Investment Landscape, Stephane Ligonde, Garrett De Temple, Tuokpe Ajuyah

The Foundation Review

Grantmaking traditionally has been at the heart of philanthropy, whereas impact was the exclusive expectation of any desired result. While there is still a place for this kind of pure push for change, many investors today expect more, leveraging the power of the markets to invest in a way that is both impactful and able to maximize their financial rewards. This is particularly true of foundations with an eye toward supporting the perpetuity of their missions and organizations.

This approach also offers a range of innovative mission-based benefits, including extending the utility of philanthropic capital and generating more capital to …

Executive Summaries

The Foundation Review

No abstract provided.

Leveraging Foundation Balance Sheets For Greater Impact: Piloting A Pooled Guarantee Program, Jane Reisman, Jim Baek, David Newsome, Christine Ryan

The Foundation Review

A guarantee instrument is a credit enhancement tool that can enable philanthropies to unlock millions or billions of dollars for societal impact. The Community Investment Guarantee Pool, created in 2019 by a collaboration of philanthropies and allied impact investors, or guarantors, is a novel initiative that uses guarantees to leverage the balance sheets of foundations and other institutional investors for enhancing the credit of intermediaries in the affordable housing, small-business, and climate markets. As the guarantees are unfunded, foundations continue to keep their endowment invested in the conventional market.

This article describes the Community Investment Guarantee Pool, details its theory …

Back Matter

The Foundation Review

No abstract provided.

Tfr 14.4 Full Issue

The Foundation Review

No abstract provided.

Overcoming Bias Against Funding Of Female-Led Entrepreneurial Initiatives: The Democratizing Influence Of Online Crowdlending Platforms, Shivendu Pratap Singh, Trina A. Sego, Shikhar Sarin

Marketing Faculty Publications and Presentations

Crowdlending platforms are becoming an increasingly prominent alternative funding channel for marginalized entrepreneurs to traditional financing. We examine whether the gender bias generally seen in conventional funding channels extends to the funding of female-led ventures in online platforms and how this potential bias affects service businesses. Our analysis of the KIVA crowdlending platform suggests that while online crowdlending platforms exert a democratizing influence on the funding of female entrepreneurial ventures, female-led service businesses were less able to get financing, mainly for larger loan amounts and longer loan terms. Our findings have significant implications for female entrepreneurs working for marginalized/social causes.

Renewed Relevance For The United States Postal Service: A Return To Supply Chain Values, Sydney Skrivanos Oliver

Supply Chain Management Undergraduate Honors Theses

Despite acknowledging crisis, the United States Postal Service (USPS) can remain relevant in the United States by relying on foundational logistical values to guide the implementation of their current supply chain strategies.

The idea of intentional focus dedicated to the advancement of the postal service’s supply chain is an underlying reason why USPS was able to be so successful at its formation. From its founding, the national postal service focused on many logistical values, as the success of executing these values was necessary to the nation's establishment and survival. Three of the most prominent logistical values from creating the national …

Understanding Sentiment Through Context, Richard M.Crowley, M.H. Franco Wong

Research Collection School Of Accountancy

We examine whether empirical results using text-based sentiment of U.S. annual reports depend on the underlying context, within documents, from which sentiment is measured. We construct a clause-level measure of context, showing that sentiment is driven by many different contexts and that positive and negative sentiment are driven by different contexts. We then construct context-level sentiment measures and examine whether sentiment works as expected at the context-level across four prediction problems. Our results demonstrate that document-level sentiment exhibits significant noise in prediction and suggest that document-level aggregation of sentiment leads to missed empirical nuances. The contexts driving sentiment results vary …

Arts Marketing, David Ocon

Research Collection School of Social Sciences

Although there are hundreds of resources on traditional and commercial marketing, the materials available specifically for arts marketing are scarce, posing additional challenges for Gillian. Furthermore, while some focus on arts management, few of them address marketing from the perspective of a small-to-medium (often financially struggling) arts organization. An organization like Gillian’s often has limited resources, both financial and human, and can only approach marketing informally. However, it experiences the same pressures to perform well as larger arts institutions. Often, survival depends on how well it implements the marketing strategies that marketing staff create on their own. This chapter is …

The Most Wonderful Time Of The Year: Many Retail Stores May Concur, Manuel Reyes-Loya, Cecilia Cuellar

Hibbs Brief

In this issue of the Hibbs Brief, we discuss retail sales during the holiday season in the U.S., and we estimate its economic impact on the Tyler Metropolitan Statistical Area (MSA).

Adaptive Leadership, Organisational Resilience And The Mediating Effect Of Change Management Amid Egyptian Academia Crises, Maha Ahmed Zaki Dajani, Dr. Maha Ahmed Zaki Dajani

Business Administration

This study aims to investigate the impact of adaptive leadership practices on organisational resilience within Egyptian academia amid the change management crisis, using the ADKAR change model. A self-administered online questionnaire (Google Form Survey) was distributed to collect data from 135 faculty members working at several private and public universities located in Greater Cairo/Egypt. The response rate was approximately 90% (out of 150 faculty members). A structural equation modelling technique was applied to test this study‟s hypotheses. The primary purpose of this study is to provide empirical evidence that leadership adaptability and organisational resilience are among the most sustainable sources …

The Effectiveness Of Using Python Programming Approach In Teaching Ffnancial Analytics, Clarence Goh, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

This study presents a learning method and challenges regarding implementing a Python programming approach in teaching financial analytics to graduate accounting students. The advent of Big Data, as well as related applications and technologies, has significantly changed the process and practice of accounting. This has led to essential changes in the construction and teaching content of accounting education. While there have been several studies examining how data analytics is embedded in the accounting curriculum, the majority of the teaching cases in accounting focus on analysis and communication with Excel as the principal tool, with very few covering the necessary steps …

Zero-Defect Manufacturing Utilizing Autonomation In Aerospace, Quinton L. Marks, Abeni El-Amin Ph.D.

Management Faculty Publications

Multifunctional manufacturing processes are comprised of zero-defect manufacturing (ZDM), which is inherently a complex process because of the simultaneous operations needed to accomplish zero defects. The application of the ZDM philosophy, together with autonomation, presents significant challenges and opportunities for the implementation of new processes that contribute to innovative manufacturing production processes. An emphasis must be on developing fully integrated, operative solutions, employing many quality systems, digitization, data analytics, and industry standards such as AS9100, ISO 9001, and Advanced Product Quality Planning.

Analysis For An Efficient Operation Of Solar Power Plants In India Using Different Variables/Parameters, Sonal Bansi Shinde

Electronic Theses, Projects, and Dissertations

Vast renewable energy facilities rely heavily on accurate predictions of future solar power output.  This study investigated the various factors causing poor, inefficient operation of Solar Plants and different methods to identify underperforming equipment. The main questions are: Q1: How can we predict electricity generation over the next several days so that the plant can run at peak efficiency? Q2: How can we figure out the exact maintenance needs of any power plant?  Q3: How do we identify faulty equipment to improve its efficiency to improve overall performance? and Q4: What are the different factors that are causing an inefficient …

Dentistry And The Law: Employee Vs. Independent Contractor, Dan Schulte Jd

The Journal of the Michigan Dental Association

This month’s Dentistry and the Law column discusses hiring a dentist as an employee or an independent contractor. Employing a dentist as an independent contractor offers advantages such as avoiding compliance with various employment laws and not having to withhold taxes. However, there is uncertainty regarding whether tax and other authorities will recognize the independent contractor relationship. Factors like supervision and control play a significant role in this determination. To mitigate uncertainty, practices can contract with an entity owned by the dentist, providing a potential solution. Legal counsel is recommended for setting up such arrangements.

Traumatic Ulcerative Granuloma Mimicking Squamous Cell Carcinoma In Oral Lichen Planus, David I. Tindle Dds, Ms, Dabom

The Journal of the Michigan Dental Association

Background: Oral lichen planus is an immune mediated mucosal disorder affecting up to 2% of the population. Dysplasia has been known to develop in 0.1% to 1% of patients with lichen planus. This necessitates close surveillance for the development of atypical lesions.

Case: Described is the case of a 68-year-old female patient with oral lichen planus who developed a non-healing ulceration on her right lateral tongue. Out of concern for neoplasia, a biopsy was performed. Histopathologic report indicated features consistent with traumatic ulcerative granuloma. The lesion did not return.

Conclusions: Oral lichen planus is a common mucosal disease. Although uncommon, …

Nature Tech: A Nascent Ecosystem, Simon J.D. Schillebeeckx

Research Collection Lee Kong Chian School Of Business

When people talk about climate tech, they tend to mean carbon tech. It’s all carbon tunnel vision: Carbon footprint, carbon equivalent, carbon credit, carbon compensation, carbon emission reductions, carbon offsets, decarbonization and so on. By extension, the entire debate about energy transition, energy transformation, clean power and green energy is similarly a debate that is largely held within the carbon tunnel. Make no mistake about it. These are important topics to address. The energy transition will not only prevent catastrophic climate change but have massive benefits for human health by tackling fossil-fuel induced air pollution at the source.As the above …

The Value Of Fiduciary Duties: Evidence From En Bloc Sales In Singapore, Jianfeng Hu, Kelvin F. K. Low, Wei Zhang

Research Collection Lee Kong Chian School Of Business

This paper examines the impact of fiduciary duties on collective asset sales in the case of owners acting as delegates for other owners, thereby potentially inducing conflicts of interests. Our identification strategy exploits a unique legal shock in Singapore, which established fiduciary duties in those transactions in the real estate market known colloquially as en bloc sales. The imposition of fiduciary duties caused the price premium of units sold via en bloc sales to increase over units ineligible for en bloc sale, as well as over units that, although eligible for en bloc sale, are sold individually. In addition, this …