Business Commons^™

Mental Health Among Collegiate Athletes, Stella Elise Fairbanks

Honors Thesis

Mental health has become increasingly more linked with athletics, especially collegiate athletics. There has been an increase in public acknowledgment of the presence of mental health in sports, specifically, more athletes are speaking about their mental health struggles as well as more research is being conducted in order to gain a greater understanding of the relationship between mental health and athletics. This literature review discusses athletes’ personal experiences of their mental health struggles, the presence of stigma associated with mental health and athletics, and the results of the recent NCAA, National Collegiate Athletic Association, research. This thesis aims to uncover …

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. …

Straight From The Source: Three Perspectives On Best Practices For Hiring People With Intellectual And Developmental Disabilities, Elyse Whittemore

Honors Thesis

The purpose of this research is to identify best practices for the successful employment of people with intellectual and developmental disabilities by exploring their employment from several perspectives. Despite the prominence of DEI initiatives in today’s organizations and federal legislation prohibiting discrimination, people with intellectual and developmental disabilities still struggle to find employment. This is unfortunate as employment is vital for people's physical, mental, and financial well-being, and because employers may be overlooking valuable potential employees. Through a qualitative analysis of first-hand accounts of people with intellectual and developmental disabilities, their family members, and employers who proactively hire people with …

The Dearth Of Knowledge Of Health Insurance Literacy Within The United States, Katherine A. Conzet

Honors Thesis

This literature review and cross-comparison were conducted to combine resources that bring to light the lack of knowledge on health insurance, the impact of this low health insurance literacy (HIL), and the lack of research being done in this subject field. This thesis analyzes and compares different research that measures HIL levels and compares these findings. At the same time, this thesis presents the complex history of health insurance and how this understanding can contribute to lower population HIL and proposes different ways to accurately measure HIL. The purpose is to show the necessity for more research into the field …

Esg Disclosure Scores And Ceo Compensation, Zane M. Rankin

Honors Thesis

This paper examines the impact of environmental, social, governance (ESG) disclosure scores on chief executive officer (CEO) compensation. I analyze the S&P 500 from 2011 – 2021 utilizing the within estimation method for fixed effects regression models to find that a one point increase in a firm’s ESG disclosure score is associated with a 0.49% increase in CEO compensation, ceteris paribus. However, certain S&P 500 industries have an advantage in boosting their ESG disclosure score relative to other industries. After including interaction terms between industry and ESG disclosure score, I find that, for the median industry, a one point increase …

Women In Organizations: Leadership And Overcoming Biases, Madison T. Witt

Honors Thesis

This thesis will work to describe the different experiences women have in the workplace compared to men. It will discuss the biases faced: prove-it-again bias, tightrope bias, and the maternal wall bias. These play a large role in why women act as they do in the workplace as well as why they tend to experience different barriers within the corporate ladder. This research notes both gender biases facing women and the additional bias women of color face. These different experiences change how women lead companies when placed in executive positions. These leadership styles of women tend to be more welcoming …

No More Empty Stadiums: A Meta Analysis Of Mega Sporting Events And Their Economic Impact, Tayte O. Gleason

Honors Thesis

Mega sporting events have faced increased scrutiny in recent decades for their negative economic impacts, externalities, and environmental effects. As multimillion dollar stadiums lay abandoned and future host city bids are withdrawn as public opinion on mega sporting events worsens with time, economists, governing bodies, and sports fans worry about the future locations of these massive sports festivals. In my thesis, I will conduct a meta analysis of articles measuring the various impacts and effects of hosting a mega sporting event. I will begin by performing an extensive literature review of the various factors contributing to a mega sporting event’s …

May Usd Shine For A Thousand Years!, Srinivasan Ragothaman

Creative Work

This is a poem penned by the author on his retirement from USD service, after 32 years as a faculty member at the USD Beacom School of Business.

A Survey Of Retail Trade Patterns In South Dakota: 2013-2022, Rand E. Wergin

Faculty Publications

This paper provides an analysis of retail sales and retail trade in the state of South Dakota for the ten years 2013 to 2022. This analysis will provide information to community leaders in the cities and towns of South Dakota. Retail pull is an economic indicator that provides a measure of community’s economic health and its ability to attract shoppers, both shoppers from its own community and from other communities. A community that has a healthy retail economy is generally able to attract shoppers from its own community as well as surrounding communities.

Correlation Of Motivations To View Facebook Video Advertisements With Willingness To View Future Advertisements, Mokhlisur Rahman

Dissertations and Theses

Most people are familiar with the concept of Facebook video ads. Facebook offers enormous features to place in-feed video ads to promote products. An online survey was conducted at the University of South Dakota in Vermillion, South Dakota. The survey looked for user motivations for viewing Facebook video ads. The conceptual framework for this study was chosen as the Uses and Gratifications Theory. Drawing on the UGT, the study uses a previously established and supported scale used in previous uses and gratification studies to measure the correlation among results. All the participants in this study were university students. The study …

Adaptation To Sport Retirement In Division I Student-Athletes, Andrea Cota Powell

Dissertations and Theses

This dissertation utilizes a mixed-methods design to explore adaptation to sport retirement among Division I student-athletes. Sport retirement is a major life transition that can elicit changes in support systems, identity crises, and feelings of loss, failure, and grief. Transitioning out of sport is a phenomenon that over 90% of collegiate student-athletes experience when their four years of NCAA eligibility expires. It is a phenomenon that all athletes experience at some point in their lives. To transition out of sports, one must adapt to post-sport life. Study one of this dissertation explored the phenomenon of occupational retirement through concept analysis …

Factors Influencing Hard Running Distances In Ncaa Division I Female Soccer Players, Isaac A. Sam

Dissertations and Theses

As the total distances covered in soccer games have remained relatively constant, the hard running distances covered by players have shown varying changes due to the higher physical demands and dynamics of team running performances. Although factors affecting the total distances covered in a match are multifactorial, no study has specifically examined match performance indicators (MPI) that impact hard running distances (HRD). Consequently, the purpose of this study was to better understand how MPI (hard running efforts, turnovers, minutes played, duels won, duels lost, and pass completions) are associated with HRDs and to investigate how each variable contributes to HRDs …

Barriers For Small Businesses To Adopt Sustainable Practices In The Sioux Falls Area, Meredith King

Honors Thesis

Sustainability is a broad concept that encompasses environmental, social, and economic factors to meet current and future needs. Many individuals and large businesses are becoming conscious of the effects they have on the planet and the people around them. However, despite the financial benefits and positive publicity of environmentalism, many businesses are not adopting sustainable practices. This study interviewed local business owners to answer the question “What are the main reasons that small businesses in the Sioux Falls area of South Dakota do or do not adopt sustainable practices that benefit the environment and the community?” Five business owners were …

Preventative Healthcare Programs, Caileb T. Reilly

Honors Thesis

The healthcare system in the United States is struggling with excessive costs and disproportionate quality measures. While the U.S. spends the most on healthcare in the world, the quality of the healthcare is not reflected in this cost. With excessive spending being the strategy to improve quality in the past, new strategies need to be implemented to improve quality as increased spending is not raising this statistic. One factor that can improve quality and reduce costs is the introduction and utilization of preventative healthcare programs. These programs are built to keep at-risk populations from developing serious, permanent diseases that deplete …

A Survey Of Retail Trade Patterns In South Dakota: 2012-2021, Rand E. Wergin

Faculty Publications

This paper provides an analysis of retail sales and retail trade in the state of South Dakota for the years 2012 to 2021. This analysis will provide valuable information to community leaders in the cities and towns of South Dakota. Along with measures such as unemployment and inflation, Retail Pull (RP) provides a measure of community’s economic health. For example, retail is often the largest employer in a city, particularly the smaller communities of South Dakota, and a robust retail sector provides a tax base to support community services. Thus, the economic health of the community depends on the viability …

Buy-Online-Pickup-In-Store (Bopis) Business Strategy: A Multivarite Study Of Bopis Influencing Factors On Customer Satisfaction, Addison G. Smith

Honors Thesis

Purpose- The purpose of this study was to identify the attitudes consumers have towards buy-online-pickup-in-store (BOPIS) and its influence on customer satisfaction.

Design- Data were collected from 567 respondents and resulted in 476 usable responses. This paper uses multivariate regression and two separate multiple regression analyses to examine the differential effects of multiple constructs (i.e. perceived usefulness online, perceived ease of use online, trust online, hedonic values online, perceived usefulness pickup, perceived ease of use pickup, trust pickup and hedonic values pickup) on customer satisfaction within online ordering and physical pickup portions of BOPIS process.

Findings- The result of this …

Antitrust Philosophy And Its Impact On Rural Industry, Logan Gary Johnson

Honors Thesis

The United States is a nation steeped in values, and tradition. One of these values has always been the preservation of competition in the pursuit of liberty. The philosophical backing of America’s founding can be traced back to a handful of European thinkers, most notably John Locke. The connection between Locke, America’s founding, and continued struggles with antitrust enforcement are worthy of exploration. Though likely unintentional, rural communities have been left to deal with the impacts of weak antitrust enforcement in a number of key sectors. Chief of which is Agriculture. Consolidation is the new norm, with each stage of …

Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel

Honors Thesis

The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to …

Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns

Honors Thesis

Consumer big data is changing the traditional framework of business by providing an unprecedented amount of information regarding consumer behaviors. Technological advances of the twenty-first century have enabled businesses to collect these behaviors within automated processes. The ease of data creation has led to companies creating, storing, and analyzing voluminous subsets of data in order to achieve a higher degree of competitive advantage. These datasets not only derive value from the physical information technology systems that provides the storage and the ability of analysis, but also contains an intrinsic value that is rarely captured within traditional accounting methods. The unique …

Let's Talk About (Cred)It, Taylor J. Anderson

Honors Thesis

This thesis observes the credit system’s communicative patterns and stigmas that have fueled consumer ignorance and discouraged valuable financial discourse and education. For generations, credit consumers have been kept in the dark from imperative personal finance topics. Parents and guardians are not having conversations with their children about credit at home, and neither are a majority of educators. The lack of credit communication at home and in the classroom has ultimately created a massive population that is vulnerable to the manipulation of credit issuers and companies. Consumer ignorance and vulnerability due to the exclusion of credit from conversations and curriculums …

I See What You're Saying: A Deaf Culture And American Sign Language Awareness Event, Alexis M. Sejnoha

Honors Thesis

Deaf Culture and American Sign Language are an important part of the Deaf and Hard-of-Hearing community. Most people outside of this community are unaware of these aspects, and remain uneducated about them. This document is an event plan for an educational event about American Sign Language and Deaf Culture, as well as an artist statement explaining the conception and implementation of this plan, and how it was impacted by the Covid 19 pandemic.

Moha Computer Services Limited: A Fraud Case, Srinivasan Ragothaman

Faculty Publications

This article describes the implementation of a “Fraud case study” in an undergraduate auditing class. The author developed an instructional case based on the financial statement fraud that occurred at Satyam Computer Services Limited (Satyam) in India. Satyam is the largest corporate fraud ($1.5 billion) in India that came to light in 2009. Ironically, Satyam in Sanskrit means “truth”. This teaching case exposes students to several auditing-related concepts: 1) corporate governance issues; 2) financial statement fraud; 3) fraud auditing (SAS No. 99); 4) ethical reasoning and utilitarian principles; 5) internal control evaluation (AS 5); and 6) regulation. This case is …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore Mock, Rajendra Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act set up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations such as Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality.

This paper summarizes the work of these national bodies and synthesizes recent reports of these …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore J. Mock, Rajendra P. Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act sets up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations, such as, Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality. This paper summarises the work of these national bodies and synthesises recent reports of these …