Business Commons^™

Initial Public Offerings (Ipos), Kevin Keller

Celebrating Scholarship & Creativity Day (2011-2017)

As an investor, the first rule is to never get caught up in your emotions. There are thousands of different (exciting) investment opportunities in today’s world, and some of them tend to be a bit riskier than others. These consist of stocks, bonds, certificates of deposit, mutual funds, exchange-traded funds, and several others. However, where do most of these investment tools originate? In order for a stock to be publicly traded on the stock exchange, it must undergo what it called an initial public offering (which I will refer to as an IPO). Since the primary objective is to raise …

Student Debt: Impact On Student Choices, Kelsey Cavanaugh

Celebrating Scholarship & Creativity Day (2011-2017)

In 2010 student loans became the second largest portion of US debt. Today, the estimated total is 1.4 trillion. Over the last decade the average debt per student has increased 56%, which is double the inflation rate for that period. The graduating class of 2014 left college with an average of about $29,000 of debt. Lastly, the number of federal borrowers today is 7.5 million and growing. This presentation examines how student debt affects students’ spending choices after college and what has changed in these patterns over the last decade.

German Federal Employment Agency: A Summer Internship Experience, Jessica D. Raboin

Celebrating Scholarship & Creativity Day (2011-2017)

The Federal Employment Agency is the largest provider of labor market services in Germany, with over 700 agencies, an institute for employment research, international placement services, a university, leadership academy, and family benefits office, among other subdivisions. The agency is publicly-funded and has several integral responsibilities that are outlined in my poster. My interest in career counseling, labor market management and social services spurred my interest in independently arranging an internship for summer 2014 with an agency near Munich, Germany.

Happiness & Accounting/Finance Careers, Jacob Shrode

Celebrating Scholarship & Creativity Day (2011-2017)

The research question I chose was "Do happiness levels vary among graduates with accounting majors who have chosen different career paths?" The method I used to get my data was a survey. Overall, the average happiness score from my survey was 4.72/6 (see table 4). The average happiness score in the U.S. is only 4.30. I did a t-test for this and got a p value of .00. With this, I can say that there is substantial evidence to suggest that people who graduate with accounting/finance majors tend to be significantly happier than the average U.S. person.

F-35 And Military Spending, Colin J. Charpentier

Celebrating Scholarship & Creativity Day (2011-2017)

How does the F-35 Lightning II multirole fighter compare to current military airplanes in terms of costs and capabilities? This is a comparison study based around the F-35 and five other planes. The F-35 is chosen because of its status as an ongoing project and due to its controversy as a plane. This study looks at all values. It is completely numeric based allowing for objective analysis. These planes chosen for study are the F-16 C/D, F/A-18 E/F, F-22A, AV-8B Harrier II, and A-10C. These planes are chosen because the F-35 is meant to replace them in the case of …

Accounting Fraud Motivation, Yuquan (Frank) Yu

Celebrating Scholarship & Creativity Day (2011-2017)

Accounting fraud is a hot topic in the 21st century. What are the common themes of these accounting scandals?

Lease Accounting Convergence Project: What Are The Impacts Of The New Accounting Standards?, Kevin Jirik

Celebrating Scholarship & Creativity Day (2011-2017)

Current US GAAP lease accounting standards, with its four part test, and two forms of accounting for leases has existed since the 1970s. Due to cases such as WorldCom and Enron, where the assigning of other assets to remote bankruptcy entities has caused some of the world's largest bankruptcies and misleading financials. The SEC called for elimination of all off sheet financial arrangements to change the guidelines of financial reporting to better reflect the economic transaction and not distort it. The new proposal has created a Right-of-Use model where new assets and liabilities will be created to represent the value …

An Analysis Of International Corporate Tax Reform, Travis D. Gohman

Celebrating Scholarship & Creativity Day (2011-2017)

This research paper will focus on the current discussion in Washington D.C. regarding the reform of international taxation by the U.S. government. In recent years, multinational companies have been accumulating an ever-increasing amount of undistributed foreign earnings. Critics see this as a loophole to avoid U.S. taxation. Corporations view this as purely a smart business decision since it increases their bottom lines. The primary reason for this trend of not repatriating for foreign earnings is that the U.S. has the highest corporate tax rate of 35 percent. Therefore, with fewer foreign earnings making their way back into the U.S., the …

The Affordable Care Act’S Effects On Small Businesses, Alyssa K. Mason

Celebrating Scholarship & Creativity Day (2011-2017)

No abstract provided.

Capital Gains Tax And Its Effect On Investment, Andrew Long

Celebrating Scholarship & Creativity Day (2011-2017)

Recently, there has been controversy surrounding the capital gains tax. During his state of the union address, President Obama mentioned the case of Debbie Bosanek as a clear indication that the tax is unfair. Debbie is the secretary of Warren Buffet, and happens to pay fewer taxes than her boss. The primary reason for this is through capital gains. The tax rate on long-term capital gains (assets that have been held for over a year), is less than the tax on regular income, with most people paying about 15% on gains (the highest earners now pay 20%).

Legislature on and …