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Full-Text Articles in Business

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal May 2021

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...


The Effect Of Low Skill Job Opportunities On Postsecondary Enrollment, Mallory Radesic Jan 2021

The Effect Of Low Skill Job Opportunities On Postsecondary Enrollment, Mallory Radesic

Williams Honors College, Honors Research Projects

This research examines the effect that low skill job opportunities have on the probability of enrollment in postsecondary institutions between men and women, namely the construction and manufacturing industries. The research is based on the human capital investment theory, which states that individuals will enroll in postsecondary institutions when the perceived benefits outweigh the costs. More job opportunity heightens the opportunity cost of enrollment, hence lowering the probability of enrollment. After running a probit model, there is evidence that enrollment is countercyclical and that enrollment decisions do not vary significantly between men and women. I find that a 1 percent ...


Otter Tail Corporation, Heather Strese Dec 2020

Otter Tail Corporation, Heather Strese

Dissertations, Theses, and Projects

In my valuation model I gathered Otter Tail Corporation’s financial statements, historical and industry data, public information and ratio analysis from Mergent Online, Yahoo Finance and Otter Tail Corporation’s 2018 annual report. I discount the expected free cash flows at the WACC and estimate that Otter Tail Corporation’s stock is price is at USD 56.36 per share as of November 1st, 2019, given the small difference between my estimated price per share and the current price per share in the market, and consistent with the EV/EBITDA multiple, I recommend a HOLD on the stock ...


The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons Dec 2020

The Impact Of Fake News On Company Value: Evidence From Tesla And Galena Biopharma, David D. Parsons

Chancellor’s Honors Program Projects

No abstract provided.


Executive Compensation Incentives Impact On The Tone And Readability Of Financial Reports, Xiaoyan Mi Aug 2020

Executive Compensation Incentives Impact On The Tone And Readability Of Financial Reports, Xiaoyan Mi

All Graduate Plan B and other Reports

Financial disclosures do not only influence the future reaction of customers, they also imply the financial strategies of the managers of corporations. Through analysis, we find a strong causal relationship between tone and readability of financial disclosures and incentive methods of managers. Controlling executives’ pay-performance sensitivity (delta) and other variables, executives with higher sensitivity of executives’ wealth to stock volatility (vega) (Coles, Daniel, Naveen, 2004) tend to announce reports with more negative tone and low readability.


Reexamining Metallgesellschaft’S Hedging Policy: Does Anything Beat A One-For-One Hedge Ratio?, Christopher Haddock Aug 2020

Reexamining Metallgesellschaft’S Hedging Policy: Does Anything Beat A One-For-One Hedge Ratio?, Christopher Haddock

All Graduate Plan B and other Reports

There has been significant debate surrounding Metallgesellschaft's derivatives based fixed-price marketing strategy. Most of this debate relates to Metallgesellschaft's choice to use a one-for-one hedge ratio instead of an alternative hedge ratio optimized for risk management. I contribute to this discussion by reexamining the hedging strategy of Metallgesellschaft and use the Test for Superior Predictive Ability to determine whether any hedge ratio less than one outperforms the one-for-one hedge utilized by Metallgesellschaft.


Building Professional Development Through The Research Of Financial Accounting, Amanda Starrett Aug 2020

Building Professional Development Through The Research Of Financial Accounting, Amanda Starrett

Honors Theses

The following work is compiled from twelve cases assigned by Dr. Victoria Dickinson over the course of an academic year. The program used in creating this work was designed to enhance students’ professionalism and enhance their exposure to real world examples of accounting methods. Each case provided different outlooks on accounting standards and provided the opportunity to examine specific issues regarding financial statements. Public accountants face a wide variety of problems when working with clients; learning from real world situations, students are able to create a better understanding of what challenges may await them in their future careers. By the ...


A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow Jul 2020

A Comprehensive Analysis Of Accounting Topics Through Case Studies, Grant M. Rudow

Honors Theses

The following thesis is a combination of twelve accounting case studies that were presented as curriculum in the Accounting 420 class. Each case contains a different topic and demonstrates a deep analysis in accounting theory and the current industry, in accordance with the Generally Accepted Accounting Principles set by the Financial Accounting Standards Board. This thesis demonstrates an in-depth knowledge of core accounting principles and standards, and their relation to academia and industry practice. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors ...


Investigating Work Engagement And Affective Commitment Through A Multi-Dimensional Work Underload Scale, Mediated By Work-Related Boredom, Jessica Clemons Jun 2020

Investigating Work Engagement And Affective Commitment Through A Multi-Dimensional Work Underload Scale, Mediated By Work-Related Boredom, Jessica Clemons

Electronic Theses, Projects, and Dissertations

Previous research on workload has primarily approached work underload as unidimensional focusing on either repetitive monotonous tasks or the employee’s perception of their current workload. Researchers have focused on work related outcomes, such as job engagement and organizational commitment, as consequences of those perceptions. Recently, work related boredom has been measured alongside work underload as precursors to aforementioned outcomes. In the current study we investigated if a recently developed, more complex, multidimensional scale of work underload, including desire for more work and expectation of more work, would better explain the relationship between perceived work underload, and work-related boredom, job ...


Creating Content For A Healthy New Life, Valeria C. Borja Lopez Jun 2020

Creating Content For A Healthy New Life, Valeria C. Borja Lopez

All Dissertations, Theses, and Capstone Projects

Creating Content for a Healthy New Life is a project consisting of the development of a web page to connect holistic practitioners to people. This page will also allow for the promotion and sale of Ayurvedic Skincare products and services. For the capstone project, I developed a business model for the enterprise. This model offers an educational component by educating our customers to understand the importance of using holistic approaches rather than traditional ones. For this, two videos were developed to educate customers about Ayurveda and the science behind the proposed products and services. I am an experienced Holistic Practitioner ...


The Fundamentals Of Financial Accounting: A Compilation Of Case Studies, Grace Anne Harlan May 2020

The Fundamentals Of Financial Accounting: A Compilation Of Case Studies, Grace Anne Harlan

Honors Theses

Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. Dr. Victoria Dickinson assigned students twelve case studies, each covering a different category of financial reporting, including case studies about accounting methods, accounting standards, and financial statements. The cases are designed to help students understand real examples, think critically to solve problems, and develop strong research and collaboration skills. At the conclusion of this course, students had an improved technical knowledge of accounting and a better understanding of the importance of proper financial accounting methods. The knowledge learned will continue to benefit students in ...


Exploring The Role Of Engagement Among Sport Volunteers At College Football Bowl Games, Marcella Otto May 2020

Exploring The Role Of Engagement Among Sport Volunteers At College Football Bowl Games, Marcella Otto

LSU Doctoral Dissertations

Recent scholars noted the need for an engaged workforce to achieve optimal performance in various institutional fields. Within the sports industry, organizations often rely heavily on volunteers as a vital resource to accomplish goals and missions (Cuskelly, 2004; Doherty, 2009). The sport volunteer literature demonstrates the broadness of the field but also shows the increased demand for volunteers to aid staging events, even as the recruitment pool of volunteers is generally decreasing. Relatedly, it is in the best interest of organizations to maintain and manage volunteers to stay efficient (Chelladurai, 2006) because the need for this human resource continues to ...


Rotarians’ Transformative Path From Initiate To Servant Leader: A Narrative Study Examining The Motivation To Volunteer, Edwin A. Kalinka May 2020

Rotarians’ Transformative Path From Initiate To Servant Leader: A Narrative Study Examining The Motivation To Volunteer, Edwin A. Kalinka

Seton Hall University Dissertations and Theses (ETDs)

Rotarians’ Transformative Path from Initiate to Servant Leader: A Narrative Study Examining the Motivation to Volunteer The purpose of this research study was to explore Rotarians transformative path from initiate (follower) to servant leader supporting student programs. Research was conducted using a qualitative narrative design to examine participants’ perceptions of the factors that motivated them to join a volunteer organization with the motto “service above self,” the factors that motivated them to support student programs, and their perceptions of the impact of their volunteer efforts. Sixteen Rotarian participants supporting EarlyAct, InterAct, Rotary Youth Leadership Awards, Short-Term Youth Exchange, and Long-Term ...


Psychological Well-Being During Retirement Transition And Adjustment For Southern Baptist Pastors: A Phenomenological Multi-Case Study, Tresa Gamblin May 2020

Psychological Well-Being During Retirement Transition And Adjustment For Southern Baptist Pastors: A Phenomenological Multi-Case Study, Tresa Gamblin

Human Resource Development Theses and Dissertations

The purpose of this phenomenological multi-case study was to understand the psychological well-being experience of Southern Baptist pastors during transition and adjustment to retirement. Questions centered around their upbringing, their calling experience, their education, career progression in churches, reasons for retiring, preparation for retirement, experience after retiring, and how identity and purpose may or may not have been related to their role as pastor. The goal of the study was to investigate these experiences to provide rich data and analysis that is missing in current literature.

The research was based on two theories: continuity theory and role theory. The study ...


Investing In The Land Of O.Z.: The Promise Of Qualified Opportunity Zone Investing In Ameliorating Urban Blight, Lukas John Foy May 2020

Investing In The Land Of O.Z.: The Promise Of Qualified Opportunity Zone Investing In Ameliorating Urban Blight, Lukas John Foy

Undergraduate Honors Theses

In 2017, President Trump’s landmark Tax Cuts and Jobs Act introduced one of the most prolific federal incentives for real estate development in decades. In an effort to stimulate investment in neglected neighborhoods across all 50 states and five territories, the Federal Government authorized the designation of almost 9,000 blighted census tracts across the country as eligible for tax incentives. Investment in these tracts, deemed Qualified Opportunity Zones, allow investors to receive substantial capital gains deferral and possible capital gains exclusion at the end of the designated holding period, assuming they comply with the regulations of the program ...


Developing And Sustaining Organizational Systems That Honor The Dignity Needs Of Stakeholders, Robyn Short May 2020

Developing And Sustaining Organizational Systems That Honor The Dignity Needs Of Stakeholders, Robyn Short

Graduate Liberal Studies Theses and Dissertations

At the time of the study, organizations were missing opportunities for innovation and bottom-line growth by failing to align performance management systems with basic human needs and dignity needs. Employees were missing opportunities for accessing their potential, and were failing to thrive. Organizational leaders needed to understand the importance of integrating basic human needs and the essentials of dignity as attributes of organizational systems design in order to maximize employee engagement, attract and retain top talent, increase innovation, and optimize bottom-line growth.

This research explored the role of dignity in organizational systems design. A qualitative research approach, specifically case study ...


Considerations For Introducing, Facilitating, And Expanding Mindfulness Training In The Workplace, Laura H. Saher May 2020

Considerations For Introducing, Facilitating, And Expanding Mindfulness Training In The Workplace, Laura H. Saher

Mindfulness Studies Theses

This creative thesis is designed to further the understanding of the considerations for offering mindfulness training in the workplace and to offer mindfulness practitioners a guide for introducing and facilitating mindfulness training into their workplaces. This thesis consists of two primary components: 1) a rationale paper and 2) a creative component. The rationale paper includes a literature review that focuses on the benefits and risks of offering mindfulness training in the workplace; these form the business case for bringing mindfulness to the workforce and identify the gaps in the research that prompted the questions underlying this thesis. These gaps were ...


The Nonprofit Gender Leadership Gap: Data-Driven Systemic And Inclusive Solutions, Katya Alcaraz-Minnick May 2020

The Nonprofit Gender Leadership Gap: Data-Driven Systemic And Inclusive Solutions, Katya Alcaraz-Minnick

Master's Projects and Capstones

The gender leadership gap has maintained its divide throughout world history. There have been positive advancements in gender leadership equity within the political arena and in the for-profit sector, however, it is within the nonprofit sector that the most progress has been made in collapsing the gender leadership gap. Women make up a large percentage of the nonprofit sector’s workforce, so it would seem that the nonprofit sector is poised to lead the economic world to close the gender leadership gap and achieve equity within its top managerial ranks. Research on leadership theories relating to skills, traits, and styles ...


Are Major Gift Donors The Answer? Assessment Of The Views Of Development Professionals On Major Gift Donor Support To A Nonprofit Organization’S General Operating Funds, Sam Tongo May 2020

Are Major Gift Donors The Answer? Assessment Of The Views Of Development Professionals On Major Gift Donor Support To A Nonprofit Organization’S General Operating Funds, Sam Tongo

Master's Projects and Capstones

This Capstone research assesses the views and experiences of development professionals who specialize in major gift fundraising, specifically related to major donor practices in giving to a nonprofit’s general operating funds. By learning why major gift donors have these views and how it affects the social sector, nonprofit leaders can start to better understand what they can do to better cultivate these relationships so that major gift donors eventually trust the nonprofit organization enough to give unrestricted funds. The goal is to help nonprofit organizations increase organizational capacity so that social missions can be achieved.

A literature review largely ...


China And The Us- The Behemoths Trade War, Mingwei Chen May 2020

China And The Us- The Behemoths Trade War, Mingwei Chen

Master's Projects and Capstones

China and the US are the world’s largest economies and the largest mutual trade partners. The US has also held the position of the world’s largest economy for most of the current fiscal age. However, China is rising, largely bolstered by a great population, resource repository and government support in its quest to become a leading global powerhouse. As a major trading partner with the US, the rise of China impedes some of the growth potential of the US economy. One of the largest areas is the manufacturing sector where China is an emerging force that seeks to ...


A Compilation Of Accounting Case Studies, Richard Brohaugh May 2020

A Compilation Of Accounting Case Studies, Richard Brohaugh

Honors Theses

This thesis compiles twelve case studies provided by Dr. Victoria Dickinson. Each of these cases, which were performed over the course of the 2018-2019 academic year, presented accounting problems that used both fictional and real-world situations to provide an experiential approach to learning. These cases presented numerous types of business problems and challenged me to better understand the various dimensions of accountancy, ranging from data analytics to banking and finance. The procedures used to gather solutions and data for each of the cases were unique, but for each case, I was able to learn how to research potential issues and ...


A Comprehensive Analysis Of The Accounting Environment And Procedures Through A Series Of Case Studies, Ryan Mccarty May 2020

A Comprehensive Analysis Of The Accounting Environment And Procedures Through A Series Of Case Studies, Ryan Mccarty

Honors Theses

The following thesis is a culmination of twelve case studies completed throughout the academic year of 2018-2019 under the direction of Dr. Victoria Dickinson, as a requirement of the Sally McDonnell Barksdale Honors College and completion of the ACCY 420 course. Each case study is independent of the next, and is an in-depth response to questions and theories that are found outside of this document. Each analysis is accomplished by myself alone and through the studies of Financial, Managerial, and Cost accounting courses in my career at the University of Mississippi. The thesis is intended to analyze accounting procedures and ...


A Compilation Of Case Studies Focusing On Financial Reporting Issues, Haydn Brown May 2020

A Compilation Of Case Studies Focusing On Financial Reporting Issues, Haydn Brown

Honors Theses

The following thesis is a compilation of case studies that focuses on various financial reporting and accounting topics. Each case addresses different topics using real world examples of specific companies. The thesis demonstrates the understanding of Generally Accepted Accounting Principles and was completed under the supervision of Victoria Dickinson to satisfy the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School of Accountancy, and ACCY 420 course in the 2018-2019 academic year.


A Compilation Of Case Studies On Modern Issues And Applications Of Accounting, Tyler Butler May 2020

A Compilation Of Case Studies On Modern Issues And Applications Of Accounting, Tyler Butler

Honors Theses

Over the academic year spanning from 2018 to 2019, I attained knowledge of the accounting profession and applications of accounting techniques that have arisen from modern needs in the professional world. Having since spent the summer working as an accountant for a private construction company, I have been able to apply the knowledge in a real-world setting. For the thesis requirement, I thoroughly completed case studies on a variety of topics related to accounting. Each of the sections have been completed in case format with attention to readability and thoughtful presentation of information. Every case began with a problem to ...


Multigenerational Perceptions Of The Law Enforcement Work Environment, William K. Akin May 2020

Multigenerational Perceptions Of The Law Enforcement Work Environment, William K. Akin

Ed.D. Dissertations

Leaders struggle to address shifting characteristics between generational cohorts in a multigenerational workforce. Research has shown that law enforcement culture supports an antiquated approach to leadership and that popular generational stereotypes are not consistent with behaviors in the workplace. This research was designed to help the law enforcement community understand generational values, beliefs, and work ethics, and to recommend ways to reduce generational stereotypes, address employee shortages, and improve the overall connection to their communities. The Copenhagen Psychosocial Questionnaire II was used in an online survey to anonymously collect data from 441 law enforcement participants within the Baby Boomer, Generation ...


An Examination Of Accountancy Case Studies, Joshua Cathey May 2020

An Examination Of Accountancy Case Studies, Joshua Cathey

Honors Theses

This thesis explores topics that are relevant to the profession of accounting, specific to the experience of a young professional in public accounting. Topics vary from exploration of tools used to analyze data, research into which city would be a good place to start a career, as well as relevant regulatory legal issues. The cases required a mixture of research as well as problem solving to obtain an understanding of the issues at hand. This research aided my ability to perform in front of accounting professionals at case studies that were hosted on campus. Through this research I decided on ...


A Case By Case Study Of Accounting Fundamentals, Shane Ferrero May 2020

A Case By Case Study Of Accounting Fundamentals, Shane Ferrero

Honors Theses

Accountancy attempts to capture and record business activities with a treatment as reflective of economic realities as possible. The dynamic nature of the business world results in accounting standards being an evolving set of rules with various considerations necessary. The case studies examined for the purpose of this thesis looked into many of these considerations to exemplify how the field of accounting manages to recognize and manage complicated business transactions. For the purposes of gathering cases, case studies were sourced from academia from the University of Mississippi as well as other institutions. The dissection of the case studies provided a ...


A Study Of Financial Accounting Principles Through Analysis Of Case Studies, John Parker Crane May 2020

A Study Of Financial Accounting Principles Through Analysis Of Case Studies, John Parker Crane

Honors Theses

This thesis is a compilation of twelve case studies performed throughout the 2018-2019 academic year under the direction of Dr. Vicki Dickinson. Each case study focuses on an aspect of the accounting world ranging from the current shift to data analytics to various financial accounting principles.


An Analysis On Applications Of Contemporary Financial Accounting Topics, Audrey M. Dames May 2020

An Analysis On Applications Of Contemporary Financial Accounting Topics, Audrey M. Dames

Honors Theses

This thesis is composed of twelve independent case studies, each focusing on a different topic in financial accounting. These cases were completed over the course of a year under the instruction of Dr. Dickinson through the Honors Accountancy Independent Study course. To develop this thesis, I examined the information provided in every case study and performed independent research to analyze each unique accounting topic. In addition to independent analysis, the cases were reviewed in collaboration with other students in the Independent Study course, promoting discussion of varying opinions on contemporary accounting theories. The subject matter of the cases ranged from ...


Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker May 2020

Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker

Honors Theses

Agglomeration economies have gained special attention in recent decades. With the increasing connectivity of our world, specialized regional economies are stronger now than ever before. A specific agglomeration economy that has developed in recent years is the Georgia Film Industry. This region surpassed Hollywood as the premier filming location for the first time since the early 1900s when New York was number one. This thesis analyzes the reasons why Georgia was so successful in attracting the film industry and encouraging its development by comparing infrastructure, film tax incentives, population, and labor development to that of competing states like New York ...