Business Commons^™

Manque De Réussite : Le Préjudice Dans Le Football Français, Will Bedell

World Languages and Cultures Senior Capstones

Despite being called The Beautiful Game, soccer in France has a few issues that take away from its beauty. This presentation aims to identify the causes and reasons behind the issues of racism, homophobia, and sexism which plague the French soccer scene. By looking at the causes of these from within French culture, history, and their society we can hope to understand why they exist as well as to establish the sources from which these issues arise.

Fintech: How And Is It Being Taught In Academia?, Michael Thomas, Abby Milner

Graduate Research Showcase

Merriam Webster defines Fintech as “products and companies that employ newly developed digital and online technologies in the banking and financial services industries” (Merriam-Webster). Fintech, short for financial technology, is not new; however, it has become a hot topic as of recently. During the pandemic, Fintech and the many apps and programs that make up financial technology began to surge. Applications that made applying for loans and moving money easily between friends and businesses were of utmost importance during this time. Instant financial results and access are only continuing in demand. The days of going into a brick-and-mortar building and …

Supercavitation Capabilities On A Submarine, Adam Vu

Georgia College Student Research Events

Submarines have shaped the way wars have been fought and have been influential in our understanding of fluid dynamics. In the past, supercavitation has been implemented to an idea that has been used to significantly increase the velocity of torpedoes in Chinese and Russian submarines. An example of this is the Russian VA-111 Shkval torpedo. The idea being that if your torpedo is expelling a gas out of the nose cone region, creating a boundary layer between the water and the torpedo, the torpedo will be facing much less resistance relative to when it was traveling in water alone. This …

Do Farm Subsidies Affect Crop Diversification?, Chadwick O'Neal

Georgia College Student Research Events

The United States spends $20 billion each year on farm subsidies. Farmers face increased risk and income variation when their crop portfolio is less diversified. It’s possible for farm subsidies to decrease diversification if they are focused on specific crops. Utilizing state level subsidy and agricultural data from the Environmental Working Group, I used econometric analysis to estimate the effect of farm subsidies on crop diversification. I used the number of acres planted from the 15 top most subsidized and grown crops in the United States to derive my dependent variable, the Herfindahl-Hirschman index (HHI). The HHI is a market …

Aviation Database Research, Joshua A. Colley

Georgia College Student Research Events

Aviation Database Abstract Database analytics is a growing field in today’s world with the rapid growth of big data that is available for use. Industries will use this big data in any way that they can to be able to get a competitive advantage over their competitors to gain more market share. After collaborating on our interest and doing research, our team choose to look deep into the databases of aviation. After gathering numerous databases on the field, we ended up choosing one that was aviation accidents the recorded statistics involving the accidents. This database is full of different continuous …

Forensic Accounting, Carol L. Daniel

The Corinthian

Forensic Accounting is a special field of accounting that utilizes accounting, auditing, and investigative skills to identify and resolve legal issues. Forensic Accounting involves looking beyond the numbers, it is more than accounting work or detective work - it is a combination of the two. This paper will focus on the use of Forensic Accounting, the addition of Auditing Standards (SAS) No. 99’s 42 red flags, and the ten Statements on Auditing Standards (SAS) Nos. 102-111 and how they work together to detect fraudulent financial statements.

Family Structure Choice: Taxation As An Incentive To Change, Aman Khanna

The Corinthian

Traditionally defined as the union of one man and one woman charged with the responsibility of rearing children, the notion of family now includes a variety of living arrangements including non-marital cohabitation and single parents. The current study investigates individual incentives to change family structure from a person’s original status as single. This conceptual research, which is grounded in theories of marriage, proposes that federal, personal income tax is an input to change in family structure. A model of family structure change and propositions of the relationship between the federal tax and family structure are developed.

Human Resource Accounting, Sam Lilley

The Corinthian

How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.

Performance Pay Plans, Sailaja Potaraju

The Corinthian

Organizations invest vast amounts of capital into devising and implementing compensation plans for their employees. The compensation scheme they choose can be used to subtly synchronize the employee's personal objectives with that of the organization. The focus of this paper will be on performance or incentive pay schemes, which are often used to increase efficiency and productivity in an organization.

Customer Behavior In An Online Ordering Application, Walter Lee Booker

The Corinthian

The purpose in writing this paper is to exemplify how the online activity of customers has changed the playing field of retail sales over the years. Online retail sales have increased substantially over the past few years. For example, sales reached a staggering $14.8 billion in the November 1 to December 26, 2004 time period: a 29% increase over the same period in 2003. More importantly, online sales growth has consistently outpaced in-store sales growth-in-store sales rose only 4.5% in the same period mentioned above. Leading brick-and-mortar retailers such as Best Buy, Circuit City, Target, Gap, …

Financial Statement Fraud: Intent - The Fine Line, Samantha Weis

The Corinthian

In 2001, Enron was forced to file bankruptcy due to fraudulent accounting practices (Enron). In 2003, the CEO of HealthSouth was charged with $1.4 billion in accounting fraud (SEC). In 2002, the SEC filed charges against former senior executives of Rite Aid for many fraudulent accounting practices including overstating net income by $1.6 billion (SEC).

The Reference Group Influence On Cell Phone Purchasing Behavior: Research On Chinese Youth, Xe (Stephen) Xihao

The Corinthian

The cell phone has experienced a change from a private luxury product into a public necessity product in the late 1990s China. According to consumer behavior theories, individuals would be significantly influenced by their reference groups when making a purchasing decision of a certain commodity such as the cell phone. The reference group influence encompasses three types: informational influence, utilitarian influence, and value-expressive influence. This paper utilizes the empirical research method to investigate the three types of reference group influence on Chinese youth's cell phone purchasing behavior. The research results indicate that reference groups have a significant influence on cell …

How The Accounting Profession Is Adapting To Prevent Another "Enron", Loriann Walker

The Corinthian

Enron taught the accounting profession many valuable lessons. These lessons include the importance of Generally Accepted Auditing Standards, maintaining independence, and acting with professional ethics.

Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie

The Corinthian

One thing that remains constant through the Enron collapse and subsequent investigation is the resolve of the Securities and Exchange Commission (SEC) and the accounting profession to assure the public that they are taking the appropriate measures to avoid a situation like this in the future. Since the SEC released its intent to investigate Enron, in October 2001, both the SEC and the American Institute of Certified Public Accountants (AI CPA) have made and implemented many changes including four new Statements on Auditing Standards (SASs) and at least two new programs. Of the four new standards, only SAS No. 99 …

Tobacco Awareness Among Elementary School Students: Does Advertising Effect Children's Impression Of Cigarette Smoking?, John D. Johnson

The Corinthian

In 1996 the United States government began a series of lawsuits against the major tobacco manufacturing companies that have resulted in the elimination of major cigarette campaign slogans and/or characters judged to be aimed primarily at children. This action led to numerous state class-action lawsuits costing tobacco companies billions in future revenue. In their suit against tobacco companies, government lawyers successfully argued that tobacco companies had been deliberately marketing a dangerous product to the young. One of the more significant outcomes of this case was the elimination of the popular Joe Camel character.

In 1996 the United States government began …

Year 2000 And The Banking Industry*, Jill Rainey

The Corinthian

The Federal Financial Institutions Examination Council (FFIEC) first brought the attention of the banking industry to the Year 2000 problem in 1996 (Year 2000 Project 1), but the Year 2000 problem originated many years ago. As a result of limited space, programmers in the 1960s and 1970s began using abbrevia· tions and codes to represent longer words, phrases, and numbers (FDIC Consumer News-Fall 1998 2). This shorthand method of indicating dates continued into the computer era and has worked fine until now. On January 1, 2000, things will not be so simple. If the date is recorded in a computer …

Job Resources On The World Wide Web, Brad Jones

The Corinthian

'.J'he World Wide Web is an abundant source of job-related information. The Web helps users overcome many of the difficulties associated with more conventional methods of communication and allows employees, recruiters, and applicants to exchange information easily and ·quickly. The number of employment-related sites is growing, and many sites offer services that link applicants to position vacancies across the world. General employment advice and information can also be accessed online. Career sites offer advice on the job search process, networking, and many other job-related topics.